When a number is found that is a multiple of both denominators
, the fractions are then expressed in terms of the common denominator
, so 2/5 is 8/20 and 3/4 is 15/20.
Because the foreign-source income is taxed at a reduced rate in column 3, the numerator (foreign-source taxable income) is adjusted on line 2 and the denominator
(taxable income before exemptions) is also adjusted on line 5.
Indeed, the content of Table 1 presents the percentage-change amounts for a ratio's denominator
(B) resulting from various combinations of percentage changes for a ratio and its numerator (A) along the vertical and horizontal axes, respectively.
Another option for denominator
is the number of days a patient uses a device during home care only, rather than the total number of days (i.e., from insertion to removal) the device is used.
It means spending time with your colleagues to select the correct denominator
to measure and drive your performance.
is plate appearances, so the equation measures simply the number of bases a batter gets per plate appearance.
This "common denominator
" was the "Heimat idea", the imagining of the nation via local idioms which "transform[ed] the nation into an everyday life experience"(xii).
Using the modified denominator
reduced CLABSI rates by 25 percent in ICUs (1.95 versus 1.47 per 1,000 line days) and 6 percent in non-ICUs (1.30 versus 1.22 per 1,000 line days).
Second, what is the composition of the numerator and denominator
? How is a return calculated?
'Ang pattern, makikita mo: Pagka na-identify mo kung sino 'yung congressman dun sa mga districts na medyo malalaki, biglang lumobo, isa lang ang common denominator
- malapit kay Speaker,' Lacson said.
"The diplomacy, politics, and military diplomacy in particular are just created to find a common denominator
, not based on the principle of the lowest common denominator
, but according to the principle of the greatest common denominator
Given that logic, it would be appropriate and reasonable to use the second bullet point above, and include realized capital gains in the denominator
. And that happens to be the most advantageous calculation, as it minimizes the portion of expenses allocated to exempt income.