Xem 1-20 trên 50 kết quả Continuous budgets
  • Corporate financial managers continually invest funds in assets, and these assets produce income and cash flows that the firm can then either reinvest in more assets or distribute to the owners of the firm. Capital investment refers to the firm’s investment in assets, and these investments may be either short term or long term in nature. Capital budgeting decisions involve the long-term commitment of a firm’s scarce resources in capital investments. When such a decision is made, the firm is committed to a current and possibly future outlay of funds....

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  • Providence City acquired its power plant from a private company on June 1. No receivables were acquired with the purchase. Therefore, total accounts receivable on June 1 had a zero balance. Providence plans to bill customers in the month following the month of sale, and 80% of the resulting billings will be collected during the billing month. 90% of the remaining balance should be collectable in the next following month. The remaining uncollectible amounts will relate to citizens who have moved away. Such amounts are never expected to be collected and will be written off....

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  • Bryan Singler is evaluating results for three separate business segments under his control. Selected financial information for each segment follows: Rank order the three segments based on “margin,” “turnover,” and “return on investment.” How is it possible that the rankings differ based on which evaluative model is used?

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  • Carpet Clean manufactures a chemical carpet cleaner. The company was formed during the current year. As a result, there was no beginning inventory. Management is evaluating performance and inventory management issues, and desires to know both net income and ending inventory under generally accepted accounting principles (absorption costing) as well as variable costing methods. Relevant facts are as follows:

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  • Canadian Autoparts manufactures and sells alternators. Canadian has been producing and selling approximately 1,500,000 units per year. Each units sells for $350, and there are no variable selling, general, or administrative costs. The company has been approached by a foreign supplier who wishes to provide an alternator component for $45 per unit. Total annual manufacturing costs, including the alternator component, is as follows:

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  • Basics of Corporate Finance serves as an introductory course for students beginning their study of finance and financial markets. The ideas and calculations presented in this workbook serve as the foundation for continued study in the areas related to corporate finance and the capital and derivative markets. The purpose of this course is to help the student build a working vocabulary of the financial world and to understand the basic computations used by analysts working in the corporate finance field.

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  • This third edition of The Corporate Finance Handbook is intended for the directors and owners of businesses whose continuing prosperity and growth depend upon putting in place and maintaining an appropriate balance of external funding.

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  • If the customer’s unhappy, everyone’s unhappy! Every great piece of software starts with a customer’s big idea. It’s your job as a professional software developer to bring those ideas to life. But taking a vague idea and turning it into working code—code that satisfies your customer—isn’t so easy. In this chapter you’ll learn how to avoid being a software development casualty by delivering software that is needed, on-time, and on-budget. Grab your laptop and let’s set out on the road to shipping great software...

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  • The Progress Microfinance investment by the EIB is part of EIB Group’s long term financing role seeking to increase value added and catalyse funds in support of small companies. Progress Microfinance illustrates the enhanced cooperation between the EU and the EIB Group through innovative risk sharing structures with subordinated capital from the European Union, allowing higher leverage on the Community budget and subsequently greater market impact and providing value added to a still emerging market through more effective and efficient use of scarce budgetary funds. ...

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  • Economic reforms implemented since the formation of the GPA have borne positive results for the economy. Real GDP grew by about 6% in 2009 and is estimated to have risen strongly to about 9.0% in 2010, reflecting strong performances in mining (47% growth) due to rising mineral and metal prices and higher agricultural output arising from higher output of tobacco, sugar, maize and cotton. Increases in agricultural output (34% growth) have historically supported manufacturing sector production (Box 1).

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  • For effective management, the COA should cover all transactions (flows) and balanc- es (stocks) of the reporting entity for budget management and general purpose financial reporting (see Box 2 for the “reporting entity” concept and how it relates to the budgetary sector). Governments produce not only general purpose financial statements, but also other types of fiscal reports.

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  • TSC stands for a bottom-up approach to cognition that has its basis in the claim that the evolution and development of cognition from simple to more complex processes are continuous (cf. Johnson & Rohrer 2006). The theory looks for support in the theory of biological evolution, data from developmental psychology, and analyses of the significance of the body for abstract thought by philosophers such as Dewey and Merleau-Ponty.

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  • Investment of financial and human resources. A higher proportion of national budgets should be allocated to develop- ing adequate infrastructure and services for mental health. At the same time, more human resources are needed to provide care for those with mental disorders and to protect and promote mental health. Countries, especially those with limited resources, need to establish specifically targeted policies, plans and initiatives to promote and support mental health. Who needs to invest? All of us with interest in the health and development of people and communities.

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  • Many analysts also contend that credit scores, which weigh items that signify financial distress or limited availability of credit, are correlated with minority status. Significant debate has continued about lending practices that restrict access to credit in minority communities—a factor that could have a significant impact on insurance-based credit scores.

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  • Nevertheless, it also seems likely that substantial demand for voluntary GHG emission reductions can exist even where there are regulatory requirements. “Carbon neutrality” has become a goal for many companies seeking to attract customers by providing environmentally friendly products and services. Likewise, growing awareness about climate change has sparked an interest among many individuals to do their part to help solve the problem.

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  • Local Property Taxes Affect State Budget. Although property taxes are a local revenue source, our office forecasts statewide property tax revenue because the portion of these taxes that goes to school districts generally offsets—on a dollar-for-dollar basis—state General Fund spending on schools and community colleges. Statewide Assessed Value Set to Improve. We expect net assessed property value in the state to increase 1.7 percent to $4.4 trillion in 2012-13.

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  • Just one example suffices here to corroborate our approach of cautious optimism with regard to the immediate future of the media in the Arab world. Our study confirmed that even though the region’s print media had to go through significant structural changes in these trying times, it has weathered the storm much better than other markets, with the overall daily circulation and the number of titles continuing to rise. The new media laws that came into being in several countries have helped this growth considerably.

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  • In the business sector, real investment in equipment and software rose at an annual rate of more than 20 percent over the first half of the year. Some of these gains no doubt reflected spending that had been deferred during the crisis, including investments to replace or update existing equipment. Consequently, investment in equipment and software will almost certainly increase more slowly over the remainder of this year, though it should continue to advance at a solid pace. In contrast, outside of a few areas such as drilling and mining, business investment in structures has...

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  • The Consultation was organized by Norad (Department of Global Health), with the Regional Network for Equity in Health in East and Southern Africa (EQUINET), IntraHealth International, DFID, Save the Children, GHWA, WHO, East, Central and Southern African Health Community (ECSA HC), UNAIDS, UNICEF, PMNCH, UNH4+, African Platform on Human Resources for Health, the African Center for Global Health and Social Transformation (ACHEST), African Medical and Research Foundation (AMREF) and a number of other stakeholders and partners who supported the initiative in various ways.

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  • The referral system is not functional, and patients often ignore secondary or tertiary care due to the high costs involved. Stock- outs of drugs and supplies and inadequate HRH availability impact service delivery. Lack of financial and human resources adversely impacts regulation and quality control. Many services, including those related to HIV and tuberculosis (TB), are not well integrated into the general health delivery system and continue to be provided vertically.

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