Xem 1-20 trên 56 kết quả Changes in equity
  • The main contents of this chapter include all of the following: Issues firms face in decided how much to borrow, Modigliani Miller irrelevance theorem, historical changes in leverage, behavioral finance response to extreme version of Modigliani Miller.

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  • In an earlier chapter you learned about accounting for “trading securities.” Recall that trading securities are investments that were made with the intent of reselling them in the very near future, hopefully at a profit. Such investments are considered highly liquid and are classified on the balance sheet as current assets. They are carried at fair market value, and the changes in value are measured and included in the operating income of each period.

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  • Other Comprehensive Income Statement of Financial Accounting Standards No. 130 Comprehensive income includes traditional net income and changes in equity from nonowner transactions. 1. Changes in the market value of securities available for sale (described in Chapter 12). 2. Gains, losses, and amendment costs for pensions and other postretirement plans (described in Chapter 17). 3. When a derivative is designated as a cash flow hedge is adjusted to fair value, the gain or loss is deferred as a component of comprehensive income and included in...

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  • Tham khảo sách 'corporate governance in japan: institutional change and organizational diversity', kinh doanh - tiếp thị, quản trị kinh doanh phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

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  • Replicability requires the consideration of sustainable ways by which services can be provided to unserved populations across a particular coun- try. To provide a sustainable level of service will, in some cases, require significant reforms: financial reforms at the sector level, reforms of bud- getary systems, reforms in subsidy levels, reforms of user charges, and so on. This is a tough menu of reforms to be carried out by social funds; indeed, social funds cannot undertake reforms of this extent.

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  • The decline in the economy, particularly in the second half of 2008, likely contributed to smaller gains in participants relative to previous years and a number of programs reported losses in the total number of participants. Perhaps surprisingly, nonresidential participant growth was on par with 2007; while the reason for this increase is unclear, one possible explanation could be heightened interest in renewable energy issues in an election year in which renewables and climate change were a focus.

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  • The analysis in this paper suggests that hedge funds play a very positive role in financial markets by providing liquidity to thin markets where mis-priced financial instruments are to be found. This type of activity reduces volatility rather than increasing it. Indeed with the rapid growth of structured products in recent years, particularly in Europe and Asia, hedge funds have been quite critical in containing the volatility that might otherwise have arisen.

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  • Due to saturation in some of the big Turkish cities and rapidly increasing land prices, many developers and institutional investors are forced to look beyond the biggest cities and explore secondary cities, like Mersin, Samsun, Kocaeli and Diyarbakir. Mersin for example, is a sizable city with a busy port on the Mediterranean coast of southern Turkey and an industrialised and commercially active city. It has already attracted a number of retail investment projects and houses five shopping centres, with the capacity to absorb further centres.

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  • Diversification of the portfolio can only reduce the so-called non-systematic risk, however. The systematic risk, i.e. the interdependence of returns on changes in the overall market and/or shocks cannot be eliminated. For instance, the returns on equities and investments in specific real assets are necessarily positively correlated by the underlying economic determinants. The return on an invest- ment in equities depends e.g. on company profits and therefore also on growth.

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  • The past ten years are witness to many changes in line with this objective. Trading and settlement procedures have been improved. New instruments have been introduced. Disclosure levels have been enhanced. Measures to protect investors’ interest and educate them have been initiated at least on paper. A code of corporate governance has been put in place. Steps were initiated to change the organisational structure of the stock exchanges.

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  • Following the conclusion of the “Strengthening country office capacity to support sexual and reproductive health in the new aid environment” project, a series of four country case-studies were undertaken in Malawi, Lao People’s Democratic Republic, Senegal and Tajikistan in early 2011.

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  • In addition to evidence that gender affects growth, evidence from the 2000/2001 World Development Report: Attacking Poverty shows that gender relations affect all aspects of poverty, including income, opportunity, security, and empowerment. 19 With regard to income poverty, in some countries, girls in poor families receive lower quality nutrition, less health care, and poorer education than their brothers. 20 Likewise, as noted above, female household mem- bers often have less access to and control over the household’s pro- ductive resources and income than do male family members.

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  • This entry establishes the cost of the investment to LeBlanc, and will be the carrying value of the investment. Changes in the value of the U.S. dollar in subsequent reporting periods are irrelevant to the cost of an equity investment. For debt instruments, the issue is a bit more complicated. Debt instruments, by definition, are payable in a given amount of currency.When the debt is stated or denominated in a cur- rency other than the investor’s reporting currency, the equivalent value of the instrument in the reporting currency changes as the exchange rate changes.

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  • Rubbing hands together under running water is the most important part of washing away infectious germs. Pre-moistened towelettes or wipes and waterless hand cleaners should not be used as a substitute for washing hands with soap and running water. Towelettes should only be used to remove residue, such as food, off a baby's face or feces from a baby's bottom during diaper changing. When running water is unavailable, such as during an outing, towelettes or waterless hand cleaners may be used as a temporary measure until hands can be washed under running water. A childcare...

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  • West Collaborative Health Profile aim is to provide the overall needs assessment specific to this collaborative and to inform the implementation of the Primary Care Strategy. It supplements Haringey’s Joint Strategic Needs Assessment (JSNA) 2012. The west collaborative covers a vibrant area of an older population that is geographically most varied, encompassing some of the wealthiest areas in the country and some areas which are amongst 20% most deprived in the country. It is the biggest of the four collaboratives with the highest number of population registered with GPs (88,405).

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  • Chapter 1 - Financial statement analysis: An introduction. This chapter describe the roles of financial reporting and financial statement analysis; describe the roles of the key financial statements (statement of financial position, statement of comprehensive income, statement of changes in equity, and statement of cash flows) in evaluating a company’s performance and financial position; describe the importance of financial statement notes and supplementary information—including disclosures of accounting policies, methods and estimates—and management’s commentary;…

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  • Elusive Equity documents South Africa’s efforts to create a racially equitable state education system from the ashes of apartheid education. Edward Fiske and Helen Ladd describe and evaluate the strategies that South African policy makers have pursued in their quest for equity. They draw on previously unpublished data, interviews with key officials, and visits to dozens of schools to describe the changes made to school financing, teacher allocation, governance, curriculum, and other areas.

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  • The conditions in which women and children are born, grow up, live and work have a major impact on their health. Efforts to improve health must be closely linked to those intended to tackle poverty and malnutrition, improve access to education, ensure gender equity and empowerment, tackle major diseases, and improve access to safe drinking water, adequate sanitation and a clean, safe environment. Integrating the care of women and children with other services is an efficient and cost-effective route to success.

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  • M arketing Management is the leading marketing text because its content and organization consistently reflect changes in marketing theory and practice. The very first edition of Marketing Management, published in 1967, introduced the concept that companies must be customer-and-market driven. But there was little mention of what have now become fundamental topics such as segmentation, targeting, and positioning.

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  • The teaching and the practicing of corporate finance are more challenging and exciting than ever before. The last decade has seen fundamental changes in financial markets and financial instruments. In the early years of the 21st century, we still see announcements in the financial press about such matters as takeovers, junk bonds, financial restructuring, initial public offerings, bankruptcy, and derivatives. In addition, there is the new recognition of “real” options (Chapters 21 and 22), private equity and venture capital (Chapter 19), and the disappearing dividend (Chapter 18).

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