Survey Of The Coverage Of Financial Statement Analysis In Australian Business Degrees, 2011 Southern Cross University
Survey Of The Coverage Of Financial Statement Analysis In Australian Business Degrees, Anja Morton, Jennifer Harrison
Dr Anja Morton
The ability to use ratios to analyse financials statement is a skill many bachelor of business graduates will need in their workplace. Not surprisingly, therefore, a survey of the structures and subject content of related degrees offered by Australian universities revealed that they all include a topic in financial statement analysis in one of the compulsory first year core subjects. This survey also revealed that in the vast majority of universities financial statement analysis was not covered further in any other subject. As educators of future managers we have an obligation to provide our students with the opportunity to learn ...
Financial Analysts And Enron: Asleep At The Wheel?, 2011 Oakland University
Financial Analysts And Enron: Asleep At The Wheel?, Arline Savage, Cynthia Miree
We attempt to replicate the duties of financial analysts by performing accounting and financial analyses for Enron, using information contained in the firm's Security and Exchange Commission filings and in annual and quarterly reports that were available to analysts prior to the firm's collapse. We focus on Enron accounting policies, estimates, and financial measures that reflect the key risk areas that we identified in our strategy analysis. Given that the purpose of accounting analysis is to evaluate the degree to which a firm's accounting system captures its underlying economic reality, we attempt to assess the degree of ...
Luke And Work, 2011 Seattle Pacific University
Luke And Work, Theology Of Work Project, Aaron Kuecker
Theology of Work Project
2011 - The Sixteenth Annual Symposium Of Student Scholars, 2011 Kennesaw State University
2011 - The Sixteenth Annual Symposium Of Student Scholars
Symposium of Student Scholars Program Books
The full program book from the Sixteenth Annual Symposium of Student Scholars, held on April 26, 2011. Includes abstracts from the presentations and posters.
Failing To Prepare Athletes For Lifestyle Only Feeds Problem, 2011 Syracuse University
Failing To Prepare Athletes For Lifestyle Only Feeds Problem, Rick Burton
No abstract provided.
Izquierda Pragmática, 2011 SelectedWorks
Izquierda Pragmática, Guillermo Arosemena
No abstract provided.
‘The 4% Rule Has Not Worked Out So Well:’ Pfau Answers Five Good Questions, 2011 AdvisorOne.com
‘The 4% Rule Has Not Worked Out So Well:’ Pfau Answers Five Good Questions, Bob Seawright
In the News
You have done a great deal of work on retirement withdrawal rates. What does your research into international markets suggest to you about "the 4% rule"?
Risk Disclosure In Sec Corporate Filings, 2011 University of Pennsylvania
Risk Disclosure In Sec Corporate Filings, Yatin Mirakur
Wharton Research Scholars
Beginning in 2005, the SEC required firms to include qualitative disclosures of risk factors in item 1A in their annual 10-K forms. In this paper, we examine the textual content of this section and determine whether it reflects the firm’s performance. We first categorized each risk disclosure that a firm presented into one of 29 categories and then examined these categorizations. Our investigation yields three main results. First, we find that several risk factor categories, such as government and competitive risks, are common across our sample of firms. Second, we find that a firm’s industry classification (as given ...
Determinants Of Banks' Total Risk: Accounting Ratios And Macroeconomic Indicators, 2011 Illinois Wesleyan University
Determinants Of Banks' Total Risk: Accounting Ratios And Macroeconomic Indicators, Michael Salkeld
During the recent financial crisis, 325 U.S. banks failed whereas only 24 banks failed from 2000-2006. It is important to identify how banks’ operations and changes in the economic environment might influence the total risk level faced by U.S. banking institutions in order to avoid the number of bank failures experienced during the recent recession. This study analyzes publicly traded banks in the U.S. from 1978 to 2010. Various accounting ratios and macroeconomic indicators are used as proxies for the effects of individual bank operations and changes in the economic environment. Total risk, as measured by the ...
Effectiveness Of Online Learning Program: A Case Study Of A Higher Education Institution, 2011 Butler University
Effectiveness Of Online Learning Program: A Case Study Of A Higher Education Institution, Hongjiang Xu, Omamerhi Ebojoh
Online learning has become a popular tool in addition to traditional learning methods. This study emphasizes on how assessment and delivery methods employed can influence the effectiveness of online program, as well as the benefits and constrains experienced in e-learning. The research project was conducted at a Higher Educational Institution for a period of three months. A case study methodology was employed to investigate the opinions and experiences of faculty and students involved in online programs. Various factors that affect the effectiveness of online programs were studied in order to provide insights on the major challenges, benefits and limitations faced ...
2011 Pacific Undergraduate Research And Creativity Conference (Purcc) Full Program, 2011 University of the Pacific
2011 Pacific Undergraduate Research And Creativity Conference (Purcc) Full Program, Pacific Undergraduate Research And Creativity Conference (Purcc)
Pacific Undergraduate Research and Creativity Conference (PURCC)
No abstract provided.
Three Essays On Fdi In China, 2011 University of Nebraska - Lincoln
Three Essays On Fdi In China, Mingming Pan
Dissertations, Theses, and Student Research from the College of Business
Foreign Direct Investment (FDI) has contributed a great deal to China’s extraordinary growth by injecting capital into the economy, creating jobs, transferring technology and knowledge, enhancing trade, bringing in competition for local enterprises, improving the quality of local labor and intermediate goods suppliers, and connecting China’s gradually opening economy to the global market. For over a decade, China has been the second largest recipient of inward FDI in the world behind the United States. In 2009, China received $95 billion, which is 8.5% of the world’s total. However, the large amount of inward FDI has been ...
2011-04-21 Faculty Senate Meeting Minutes, 2011 Morehead State University
2011-04-21 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.
Faculty Senate Records
Faculty Senate Meeting Minutes for April 21, 2011.
Operationalizing Segment Choice Criteria, 2011 Vienna University of Economics and Business Administration
Operationalizing Segment Choice Criteria, Sara Dolnicar, Roman Freitag
Market segmentation has become one of the fundamental building blocks of strategic marketing during the last decades. Although the methodology of deriving market segments from survey data became more and more sophisticated, no operationalized list of selection criteria for alternative segment options has been introduced so far to the authors' knowledge. The purpose of this paper is (l) to illustrate the lack of operationalized segment choice (or attractiveness evaluation) criteria and (2) to make a first step towards filling this gap.
Three Good Reasons Not To Use Factor-Cluster Segmentation, 2011 University of Wollongong
Three Good Reasons Not To Use Factor-Cluster Segmentation, Sara Dolnicar, Bettina Grun
Market segmentation is very popular both in tourism industry and among tourism researchers. Tourism industry uses it to identify homogenous subsets of tourists and to select the most suitable of them to target over the medium and long term. Tourism researchers use it to gain a deeper understanding of the heterogeneity of consumer behaviour among tourists. There are two basic forms of market segmentation: a priori (Mazanec, 2000) or commonsense segmentation (Dolnicar, 2004) and post-hoc (Myers and Tauber, 1977), a posteriori (Mazanec, 2000), or data-driven segmentation (Dolnicar, 2004). In commonsense segmentation the users determine in advance which tourist characteristic should ...
Investment Styles, Fees, & Returns Among Individually Managed & Team Managed Mutual Funds, 2011 Bryant University
Investment Styles, Fees, & Returns Among Individually Managed & Team Managed Mutual Funds, Kendal Cehanowicz
Honors Projects in Finance
Identifying a successful mutual fund investment involves a crucial analysis of alternatives, all of which influence the true benefit of the investment. Major considerations must include performance, management and fees; which ultimately determine investment returns. Studies have shown that team managed mutual funds exhibit similar risk adjusted performance to individually managed mutual funds, however studies lack this comparison of performance based on fund fees and investment objective. This gap in research implies that there is an opportunity to examine how fund management, investment objective, and fund fees affect overall returns to the investor. Using the 2010 Center for Research in ...
Impacts Of The Species Elaeagnus Umbellate On The Soil And Water Quality Of The Pierce Cedar Creek Institute Ecosystem, Yacoub Aljobeh, Kristin Engerer
Symposium on Undergraduate Research and Creative Expression (SOURCE)
The species Elaeagnus umbellate, more commonly known as autumn olive, is a shrub that is invasive to the United States and indigenous to East Asia. Even though the autumn olive is not native to North America, it was able to thrive and adapt to the new environment by using its ability to fix nitrogen. Nitrogen-fixing is a process where plants intake molecular nitrogen from the atmosphere and convert it into other forms of nitrogen that can be used by the plants. One of the nitrogen-fixing by-products is nitrate. Excessive amounts of nitrate can easily leach from the plant’s root ...
A Cost-Benefit Analysis Of A Campus Computing Grid, 2011 Purdue University
A Cost-Benefit Analysis Of A Campus Computing Grid, Preston M. Smith
Purdue Polytechnic Masters Theses
Any major research institution has a substantial number of computer systems on its campus, often in the scale of tens of thousands. Given that a large amount of scientific computing is appropriate for execution in an opportunistic environment, a campus grid is an inexpensive way to build a powerful computational resource. What is missing, though, is a model for making an informed decision on the cost-effectives of a campus grid. In this thesis, the author describes a model for measuring the costs and benefits of building a campus computing resource based on the institution’s existing investment in computing hardware ...
2011-04-20 Undergraduate Committee Meeting Minutes, 2011 Morehead State University
2011-04-20 Undergraduate Committee Meeting Minutes, Morehead State University. Faculty Senate.
Faculty Senate Records
Undergraduate Committee Meeting Minutes for April 20, 2011.
A Framework For Understanding Opportunity Recognition: Entrepreneurs Versus Private Equity Financiers, Noel Lindsay, Justin Craig
Justin B. Craig
The issue of opportunity recognition, as opposed to opportunity evaluation, has received far less attention. Yet it is opportunity recognition that often drives deals. This article presents and tests six hypotheses on opportunity recognition against a sample of 262 respondents divided among financiers and entrepreneurs. The hypotheses measure the differences between respondents' views on the following topics: alertness to opportunities; creativity and idea generation; search process and strategies; causes of opportunities; opportunity sources; evaluation; and “feel.” In general, both groups had similar responses, but several interesting differences were discovered.