Aufsätze Ökonomik

Aufsätze Pädagogik

Aufsätze Sozialethik


Prof. Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.

Abhandlungen über Johann Heinrich Jung-Stilling

Nachtodliche Belehrungen zur Ökonomik

Nachtodliche Belehrungen zu Persönlichkeiten

Nachtodliche Belehrungen zur Philosophie

Nachtodliche Belehrungen zur Theologie

Nachtodliche Belehrungen zu verschiedenen Themen



Current Ratio

The Current Ratio is a liquidity ratio that measures a company’s ability to pay off its short-term liabilities with its short-term assets. The higher the Current Ratio, the more capable the company is of paying its obligations, as it has a larger proportion of asset value relative to the value of its liabilities. The formula… read more »

Share Buyback Ratio

The Share Buyback Ratio, also known as the Buyback Yield, is a financial metric that calculates the percentage of a company’s market capitalization that it spends on buying back its own shares over a certain period, usually a year. It’s a way to measure how much cash a company returns to shareholders through share repurchases…. read more »

Dividend Yield

Dividend Yield is a financial ratio that indicates how much a company pays out in dividends each year relative to its share price. It’s an important metric for income-focused investors, as it provides an indication of the income generated by an investment in a particular stock relative to the price of that stock. The formula… read more »

Earnings per Share

Earnings Per Share (EPS) is a financial metric that indicates a company’s profitability by dividing net income by the number of outstanding shares of common stock. In other words, EPS represents the portion of a company’s profit allocated to each outstanding share of common stock. The formula to calculate EPS is: EPS = (Net Income… read more »

Return on Investment

Return on Investment (ROI) is a financial metric used to measure the probability of gaining a return from an investment. It is a ratio that compares the gain or loss from an investment relative to its cost. The formula for ROI is: ROI = (Net Profit / Cost of Investment) * 100% For example, if… read more »

Total Addressable Market (TAM)

Total Addressable Market (TAM), also known as Total Available Market, is a term used to reference the total market demand for a product or service. It’s the maximum amount of revenue a business could generate if it achieved 100% market share in its industry. TAM is most commonly used for business planning, fundraising, and pitch… read more »

Monthly Recurring Revenue

Monthly Recurring Revenue (MRR) is a key financial metric for businesses that operate on a subscription-based model, like Software as a Service (SaaS) companies. It calculates the predictable revenue a company can expect to receive every month. MRR is particularly beneficial because it helps create more accurate forecasts and allows a company to measure growth… read more »


ARR stands for Annual Recurring Revenue, which is the value of the recurring revenue of a company’s term subscriptions normalized for a single calendar year. It’s a key metric in subscription-based businesses. FTE stands for Full-Time Equivalent, a unit that indicates the workload of an employed person in a way that makes workloads or class… read more »

Average Revenue Per User (ARPU)

Average Revenue Per User (ARPU), also sometimes referred to as Average Revenue Per Unit, is a measure used primarily by companies that offer subscription-based services to gauge the revenue generated per user or unit. It’s a useful metric for understanding the revenue generation capability on a per-user basis. ARPU is calculated by dividing the total… read more »

Customer Acquisition Costs

Customer Acquisition Cost (CAC) is a business metric that indicates the total cost of acquiring a new customer. This includes the costs of all marketing and sales activities, and any other expenses related to convincing a potential customer to buy a product or service. It’s an important indicator of the effectiveness of a company’s marketing… read more »