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Capital Structure Choice VDM Verlag Dr. Müller
Książki / Literatura obcojęzyczna
In a landmark paper Franco Modigliani and Merton Miller had demonstrated that in a typical neo- classical set up the average cost of capital to any firm is completely independent of its capital structure. However, skepticism about practical force of invariance proposition and dramatic changes in conclusion dominated this arena of work. Nonetheless, a relatively small body of empirical work has emphasized the factors like size, rate of growth of firm s tangible asset, capital intensity, profitability, volatility of income and tax consideration in explaining the observed variation in capital structure across firms. Unfortunately this empirical research is by and large confined to the United States and a few advanced countries. Therefore, the book tries to fill this gap by answering many important questions like: How do the firms in Less Developed Countries (LDCs) finance their growth? To what extent do they rely on internal source of finance as opposed to the external sources of finance? These questions are not only important from a theoretical or academic standpoint but also from policy perspectives.
Książki Obcojęzyczne>Niemieckie>Sozialwissenschaften, Recht, Wirtschaft>Wirtschaft
In A Landmark Paper Franco Modigliani And Merton Miller Had Demonstrated That In A Typical Neo- Classical Set Up The Average Cost Of Capital To Any Firm Is Completely Independent Of Its Capital Structure. However, Skepticism About Practical Force Of Invariance Proposition And Dramatic Changes In Conclusion Dominated This Arena Of Work. Nonetheless, A Relatively Small Body Of Empirical Work Has Emphasized The Factors Like Size, Rate Of Growth Of Firm S Tangible Asset, Capital Intensity, Profitability, Volatility Of Income And Tax Consideration In Explaining The Observed Variation In Capital Structure Across Firms. Unfortunately This Empirical Research Is By And Large Confined To The United States And A Few Advanced Countries. Therefore, The Book Tries To Fill This Gap By Answering Many Important Questions Like: How Do The Firms In Less Developed Countries (LDCs) Finance Their Growth? To What Extent Do They Rely On Internal Source Of Finance As Opposed To The External Sources Of Finance? These Questions Are Not Only Important From A Theoretical Or Academic Standpoint But Also From Policy Perspectives.
Książki / Literatura obcojęzyczna
About the book Use the most current information to prepare students for their field- Emphasis on Global Issues reflect today's increasingly global business environment, including:- The importance of joint cost allocation in creating a trade war between poultry farms in South Africa and the United States (Chapter 16).- The text's examples of management accounting applications in companies are drawn from international settings.- Focus on merchandising and service sectors (versus traditional manufacturing settings)highlight the shifts in the US and world economies, including:- Several Concepts in Action boxes focus on the merchandising and service sectors, including achieving cost leadership at Trader Joes, using activity-based costing to reduce the costs of health care delivery at the Mayo Clinic (Chapter 5), reducing fixed costs at Twitter (Chapter 2), and analyzing operating income performance at Best Buy (Chapter 12) and web-based budgeting at 24 Hour Fitness.- Emphasis on sustainability as one of the critical managerial challenges of the coming decades, including:- Material that stress themes of recognizing and accounting for environmental costs, energy independence and the smart grid, setting stretch targets to motivate greater carbon reductions, using cost analysis, carbon tax, and cap-and-trade auctions to reduce environmental footprints, and constructing "green" homes in a cost-effective manner.- More focus on the role of accounting concepts and systems in fostering and supporting innovation and entrepreneurial activities in firms including:- The challenges posed by recognizing R&D costs as period expenses even though the benefits of innovation accrue in later periods.- How companies budget for innovation expenses and develop measures to monitor success of the innovation efforts delinked from operational performance in the current period (Chapter 6).- The importance of nonfinancial measures when making decisions about innovation (Chapter 11).- The concept that innovation starts with understanding customer needs (Chapter 13).- Process innovations for improving quality (Chapter 19).- Cutting-edge topics are covered, including:- Material around recent trends in big data and data analytics in predicting costs and when making demand forecasts. Provide a solid presentation of accounting hallmarks with a great emphasis on strategy- Strategy maps are presented as a useful tool to implement the balanced scorecard and a simplified presentation of how income statements of companies can be analyzed from the strategic perspective of product differentiation or cost leadership. A new section helps students evaluate strategy maps such as the strength of links, differentiators, focal points and trigger points.- Try It examples are simple and focus on key ideas or concepts. They are located after a particular concept or calculation, and invite students to practice what they have just learned.- Becker Multiple Choice Questions in the assignment material probe students' knowledge of the chapter material and their ability to think critically about key concepts. - Opening Vignettes. Each chapter opens with a vignette on a real company situation. The vignettes get students engaged in a business situation, or dilemma, illustrating why and how the concepts in the chapter are relevant in business. New examples on Quiksilver, General Motors, Boeing, Delta, Honda, and Viacom have been incorporated.- Concepts in Action Boxes. Found in every chapter, these boxes cover real-world cost accounting issues across a variety of industries including automobile racing, defense contracting, entertainment, manufacturing, and retailing. New examples include Subway, Chipotle, H&M, Amazon, Under Armour, and Netflix.
Demography Rowman & Littlefield
Książki / Literatura obcojęzyczna
This comprehensive, introductory text takes an applied, interdisciplinary approach. Because one author is a sociologist and the other a demographer, the text introduces perspectives from many different disciplines. This is the most applied book on the market-Part II shows students how to use the multitude of demographic resources available to them as consumers of data. Demography: The Science of Population, Second Edition includes two chapters focusing on quantitative models, a topic not usually covered so extensively in introductory texts. It uses case studies throughout to illustrate in a realistic and concrete manner key points made in the text. It draws examples from recent U.S. Census data, United Nations and World Bank reports, tables from the National Center for Health Statistics, and from U.S. state and county-level sources. New to the Second Edition This second edition is divided into four main parts; each part begins with a short introduction, and all chapters include end-of-chapter summaries. All tables, related narrative, and graphics have been updated to include data from the 2000 and 2010 census counts, more recent estimates for the United States-especially the American Community Survey-and comparable new data from international sources (e.g. World Bank, Population Research Bureau World Data Sheet). Several new figures have been added throughout the text. Part I: An Overview of Population Science, introduces the field of demography and provides a summary of its subject matter. The chapters in this part have been reorganized to reflect changes in the discipline. *Chapter 1 now includes a new "the study of populations" section, a shorter Chapter 2 covers population size, and its former discussion of structure has been moved to Chapter 3. This de-emphasizes the history of population science to some extent and increases emphasis on population size as the key demographic variable. * Chapter 4 presents the main principles and analytical techniques associated with the three "static" characteristics of populations: size, structure, and geographic distribution. Part II: Population Dynamics: Vital Events and Growth, reflects the wealth of data and analytical techniques now available from The U.S. Centers for Disease Control and Prevention (CDC) and its "Wonder" utility. The first three chapters focus on the vital events of birth, death, and migration. The final chapter in this part brings this material together in a discussion of population growth: its measurement, its history, and current related policy concerns. Part III: Population Models, introduces the principles of life table analysis, population estimation, and projection. This material has been simplified and updated. Chapter 9, The Life Table: An Introduction, has been revised to accord with the new federal alignment for vital statistics between the CDC and National Institute for Health Statistics. Life tables from non-U.S. sources are increased in number and in detailed functions. Part IV: Demography in Application, provides overviews of population policy, the environment, and demographic resources, along with a brief postscript on population in the larger scheme of things. What appeared as two appendices in the first edition, one on the history of population policy and one on tourism as a type of international migration, have been combined to create a new Chapter 14. The end of chapter material has been shortened and now contains a summary, key terms, and notes. This text is accompanied by a teaching and learning package designed to enhance the experience of both instructors and students. Instructor's Manual and Test Bank. For each chapter in the text, this author-written resource provides a chapter summary, key terms with definitions, Doing Demography exercises, important websites, and further readings. The test bank section includes multiple choice and true/false questions. The Instructor's Manual and Test Bank is available to adopters for download on the text's catalog page at www.rowman.com. Testing Software. This customizable test bank is available as either a Word file or in Respondus 4.0(c). Respondus 4.0(c) is a powerful tool for creating and managing exams that can be printed to paper or published directly to the most popular learning management systems. Exams can be created offline or moved from one LMS to another. Respondus LE is available for free and can be used to automate the process of creating print tests. Respondus 3.5, available for purchase or via a school site license, prepares tests to be uploaded to an LMS. Click here: http://www.respondus.com/products/testbank/search.php to submit your request. Additional study tools. Respondus StudyMate(c) is available to help students master the basics of course material through learning activities, self-assessments, and games. A dozen activities-such as flash cards, crosswords, and quizzes-engage students with course content in an individualized way. Students can access StudyMate activities using computers, smartphones, and tablets. StudyMate also integrates seamlessly with the most popular learning management systems. Lecture Slides. A set of PowerPoint(R) slides provides lecture outlines as well as the tables and figures from the text. The slides are available to adopters for download on the text's catalog page at www.rowman.com. Interactive eText. The Interactive eText allows students to access this textbook anytime and anywhere they want. The eText for Demography: The Science of Population, Second Edition, includes everything that is in the print edition but also features direct links to flash cards, self-quizzes, and additional activities designed to enhance the concepts in each chapter. The Interactive eText can be purchased at www.rowman.com or all other eBook retailers. Companion Website. Accompanying the text is an open-access Companion Website designed to reinforce the main topics. For each chapter, flash cards, self-quizzes, and additional activities help students master the information they learn in the classroom. Students can access the Companion Website from their computer or mobile device via the text's catalog page at www.rowman.com.
North American Industry Classification System, 2012 Bernan Press
Książki / Literatura obcojęzyczna
Published only once every five years, the North American Industry Classification System (NAICS) is an indispensable volume of official industry codes used by businesses, libraries, and other establishments and individuals to complete tax returns, grant requests, and fill out other forms and to improve analyses and comparisons of different industries. NAICS officially replaced the U.S. Standard Industrial Classification (SIC) system in 1997. It provides a consistent system of economic analysis across the three NAFTA nations-Canada, Mexico, and the United States. NAICS is used by U.S. statistical agencies to facilitate the collection, tabulation, presentation, and dissemination of data relating to establishments and to provide uniformity and comparability in the presentation of statistical data describing the U.S. economy. These statistics are used by all kinds of businesses, government agencies, policy analysts, academics and researchers, and the general public. NAICS is a comprehensive system covering all economic activities. The 2012 edition of NAICS supersedes the 2007 edition published in May 2007. The 2012 edition includes new and emerging industries, several title changes, and clarification of industry definitions. This edition contains four parts: Part I: Titles and Descriptions of Industries provides a detailed description of all sectors from Sector 11 Agriculture, Forestry, Fishing, and Hunting to Sector 92 Public Administration Part II: List of Short Titles has been created for the use of those who find that space limitations preclude the use of the full title for the dissemination of data classified to NAICS Part III : Appendixes A and B maps the changes for 2012 NAICS to the 2007 NAICS in 2012 NAICS sequence (Appendix A) and 2007 NAICS sequence (Appendix B) Part IV: Alphabetic Index of all 1,065 industries In addition, there is a section on frequently asked questions about economic classifications, a detailed list of the 2012 NAICS United States structure, and a directory of selected federal government agencies.
Securitisation of Derivatives & Alternative Asset Classes Kluwer Law International
Securitisation has survived the threats that emerged in the aftermath of the collapses of Enron, WorldCom, and Parmalat. Today, global securitisation markets continue to go from strength to strength, particularly as regards the evolution of new synthetic structures and the application of securitisation technology to fresh asset classes. This Yearbook focuses on the latest innovations in securitisation, including the securitisation of derivatives and alternative asset classes, and also exotic variations on the securitisation of well-established asset classes. Twenty-nine distinguished authors all of them active in the global securitisation markets as advisers, structurers, facilitators, or regulators brilliantly elucidate such topics as the following: synthetic squares as an effective means of arbitrage securitisation; collateralised debt obligations from a ratings perspective; use of, and potential for, synthetic securitisation in Germany and Italy; weather derivatives; use of equity derivatives as alternatives to credit risk; securitisation of alternative asset classes in Japan and the United States; covered bonds in a variety of European jurisdictions; new types of commercial mortgage backed securities; securitisation of non-performing tax receivables as an example of public sector securitisation; and securitisation structures in the Islamic regulatory and legal framework. The complex and sometimes controversial issues of documentation are well covered, as are all significant legal and regulatory issues. Three concluding essays detail the recent changes in accountancy fuelled by perceived abuse of existing regulations, and the revised framework for capital adequacy formulated by the Basel Committee. The Yearbook provides detailed information on the legal structure of innovative securitisations as well as recent developments in the accounting and regulatory treatment of securitisations. For legal advisers, investors, and regulators, there is no more useful guide to current and emerging trends and opportunities in securitisation.
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