krainaksiazek a simplified tax structure for the united states 20131282
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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 / 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.
Fundamentals of Private Pensions Oxford University Press
Książki / Literatura obcojęzyczna
For more than five decades, Fundamentals of Private Pensions has been the most authoritative text and reference book on retirement plans in the United States. The ninth edition is completely updated and reflects recent developments in retirement plans including the passage of the US Pension Protection Act of 2006 (PPA), the widespread shift toward hybrid and defined contribution plans, and a burgeoning economics and finance research literature on retirement and retirement plans. The volume is organized into eight main sections so the reader may use the volume as a text, a research tool, or a general reference. Section I (Chapter 1) introduces the historical evolution of the pension movement and the underlying forces that shaped its progress. Section II (Chapters 2 and 3) explains how employer-provided pensions fit into the patchwork of the U.S. retirement income security system, especially Social Security. The section also includes a discussion of the economics of tax incentives and their effect on retirement plan offerings and the structure of the benefits provided. Section III (Chapters 4 through 9) lays out the economic role of retirement plans-their design, workforce incentives, plan finances, production of adequate retirement income, possibilities for phased retirement, and the risk of outliving pension assets. Section IV (Chapters 10 through 13) examines the various forms of defined benefit and defined contribution plans, including hybrid plans, in terms of their structure, requirements, and operations. Section V (Chapters 14 through 20) lays out the regulatory environment in which plans operate; this extensive material has been especially updated to reflect PPA, and the reams of associated guidance and implementing regulations. Section VI (Chapters 21 through 25) explores the funding and accounting rules under which private defined benefit plans operate; this section also reflects the new PPA rules. The penultimate section (Chapters 26 through 28) includes a complete revamping of chapters on risk management and investments applicable to retirement plans. The section describes modern portfolio theory and its broad implications for retirement investing, and in two separate chapters, specific implications for defined benefit and defined contribution plans. The final section (Chapter 29) concludes the text with a discussion of the future of retirement plans in the United States and around the world-a particularly timely subject in light of the extreme financial volatility experienced in 2008 and the pending retirement of the baby boom generation.
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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