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Full-Text Articles in Business
An Example Of The Use Of Financial Ratio Analysis: The Case Of Motorola, H. W. Collier, T. Grai, S. Haslitt, C. B. Mcgowan
An Example Of The Use Of Financial Ratio Analysis: The Case Of Motorola, H. W. Collier, T. Grai, S. Haslitt, C. B. Mcgowan
Henry Collier
In this paper, we demonstrate the use of actual financial data for financial ratio analysis. We construct a financial and industry analysis for Motorola Corporation. The objective is to show students exactly how to compute ratios for an actual company. This paper demonstrates the difficulties in applying the principles of financial ratio analysis when the data are not homogeneous as is the case in textbook examples. We use Motorola as an example because the firm has several segments, two of which account for the majority of sales and represent two industries (semi-conductor and communications) that have different characteristics. The case …
Using Accounting Information For Financial Institution Analysis In An Evolving Environment, H. W. Collier, D. A. Harjito, Carl B. Mcgowan
Using Accounting Information For Financial Institution Analysis In An Evolving Environment, H. W. Collier, D. A. Harjito, Carl B. Mcgowan
Henry Collier
Return on equity analysis provides a system for planning as well as analyzing financial institution performance. In the case of Malaysia, Bank Negara Malaysia has successfully implemented a merger program for Malaysian banks in order to compete in the face of financial deregulation brought about by globalization. The purpose of this paper is to provide additional insights into the improvement of a bank’s financial situation, i.e. commercial banks, due to the recent series of bank mergers in Malaysia. This paper presents an application of the model for the financial analysis of a bank based on the DuPont system of financial …
Gay Men And Lesbians In The University Community, H. W. Collier
Gay Men And Lesbians In The University Community, H. W. Collier
Henry Collier
[Extract] There is little doubt that there are gay and lesbian students, faculty, staff, and administrators in our universities. You may not see all of us unless we want you to, but we are there. Whether you choose to acknowledge our presence is another issue. Historical prejudices against minority groups and those who are 'different' still exist in many parts of the world and in many of our universities. There are significant cultural, religious, national and regional differences in how minority 'tribes' or 'groups' are identified and treated. There is a significant body of research discussing issues of homosexuality and …
Financial Analysis Of Financial Institutions In An Evolving Environment, H. W. Collier, Carl B. Mcgowan, J. Muhammad
Financial Analysis Of Financial Institutions In An Evolving Environment, H. W. Collier, Carl B. Mcgowan, J. Muhammad
Henry Collier
This paper presents a model for the financial analysis of a bank based on the DuPont system of financial analysis. The bank return on equity is decomposed into net profit margin, total asset turnover and the equity multiplier. This model is applied to AFFIN Bank Malaysia of which is one of the largest banks in Malaysia for the period from 1999 to 2005. The DuPont system of financial analysis shows the impact of the Asian financial crisis on the financial performance of AFFIN Bank that affected the region in 1997-98. The impact of the financial crisis on AFFIN Bank share …
A View On The Process Of Accounting Standard Setting In The People’S Republic Of China, Y. Zhang, J. Andrew, H. W. Collier
A View On The Process Of Accounting Standard Setting In The People’S Republic Of China, Y. Zhang, J. Andrew, H. W. Collier
Henry Collier
This paper is a discussion of how the People’s Republic of China is attempting to revise accounting standards. Historically, China’s accounting standards were dominated by ‘management’ accounting and compliance and achievement of goals and objectives established by central planning authority. As China seeks Foreign Direct Investment in formerly State Owned Enterprises, competitive pressures demand a change of emphasis in financial reporting. Much of the Western world is adapting IFRS for financial reporting. IFRS seems to privilege western dialogue in the adoption and acceptance of standards if PRC wishes to access the world wide capital markets. Consistency and comparability of financial …
A Comparison Of The Weighted Average Cost Of Capital For Multinational Corporations: The Case Of The Automobile Industry Versus The Soft Drink Industry, C. B. Mcgowan, A. Tessema, H. W. Collier
A Comparison Of The Weighted Average Cost Of Capital For Multinational Corporations: The Case Of The Automobile Industry Versus The Soft Drink Industry, C. B. Mcgowan, A. Tessema, H. W. Collier
Henry Collier
The object of this paper is to determine to what extent the cost of capital differs across comparisons in different countries. In this paper, wecompare and contract the cost of capital for five countries in the soft drink industry and seven companies in the automobile industry. We find that the weighted average cost of capital for the four largest companies in the soft drink industry are similar and the weighted cost of capital for seven companies in the automobile industry are less similar. Since the companies in this study are all large, multinational companies in a single industry, numerous confounding …
The Impact Of Family Complexity On The Attitudes Toward An International Career Of Russian Nationals, H. W. Collier, R. E. Jones, Carl B. Mcgowan
The Impact Of Family Complexity On The Attitudes Toward An International Career Of Russian Nationals, H. W. Collier, R. E. Jones, Carl B. Mcgowan
Henry Collier
This paper examines attitudes of Russian MBA students toward international careers and finds that family complexity impacts responses. Respondents who have complex family situations were slightly favorable toward international careers with average survey response values of about 2.50. The average response values for survey respondents who were not in complex family situations were neutral (3.00) toward an international career. The results of this survey indicate that Russian MBA students are, on average, only slightly favorable toward international careers. The average response values were not different based on gender since the average response value for males was 2.65 and the average …
The Last Discrimination: Gay Men And Lesbians In The Classroom, H. W. Collier, R. Perrin, C. B. Mcgowan
The Last Discrimination: Gay Men And Lesbians In The Classroom, H. W. Collier, R. Perrin, C. B. Mcgowan
Henry Collier
A democracy can only be strong when the rights of all the people are protected. If given the opportunity; individuals or groups that promote intolerance, hate, and bigotry will in time deny rights to all. Discrimination is at least as old as recorded history. The Roman Empire and Classical Greek society created a class system. Some were citizens; males only of course as women were treated more like property; others were slaves and traded and owned by others. Some were free men. However, during the early centuries of the Roman Empire and during virtually all of the Classical Greek period, …
Teaching And Learning In China And Asia: Some Observations, H. W. Collier
Teaching And Learning In China And Asia: Some Observations, H. W. Collier
Henry Collier
As the ‘Far East’ enters the WTO and the world economy, change is inevitable. The more developed economies will undoubtedly lead the way, and the change agents are more than likely to come from outside the area at least for a while. Beginning in 1973, many of the Chinese students and scholars who studied in the West did not return to China. Many of my current students who have the opportunity to leave do not intend to return. However, there is an increasing number who will return. As more and more of these student graduates return to China and to …
Financial Institution Analysis In An Evolving Environment: The Case Of The Hong Leong Bank Bhd, H. W. Collier, C. B. Mcgowan, Z. Sulong
Financial Institution Analysis In An Evolving Environment: The Case Of The Hong Leong Bank Bhd, H. W. Collier, C. B. Mcgowan, Z. Sulong
Henry Collier
Return on equity analysis provides a system for planning as well as analyzing financial institution performance. In the case of Malaysia, Bank Negara Malaysia has successfully implemented a merger program for Malaysian banks in order to face the onslaught of the imminent financial deregulation brought about by globalization. The purpose of this paper is to provide additional insights into the improvement of a bank’s financial situation, i.e. commercial banks, because of the recent series of bank mergers in Malaysia. This paper also presents an application of a model for financial analysis of a bank based on the DuPont system presented …
Gender And Attitude Toward An International Career: A Survey Of Russian Nationals, H. W. Collier, R. E. Jones, Carl B. Mcgowan
Gender And Attitude Toward An International Career: A Survey Of Russian Nationals, H. W. Collier, R. E. Jones, Carl B. Mcgowan
Henry Collier
This paper examines attitudes of Russian MBA students toward international careers and finds that gender is not an issue but that respondents with family constraints were less favorable toward an international career. Respondents who are male, single, or with no children were slightly favorable toward international careers. Women and respondents with spouses without a career were neutral toward international careers. Respondents who were married, respondents with children, and respondents with a spouse with a career, were slightly unfavorable toward an international career. The results of this survey indicate that Russian MBA students are, on average, only slightly favorable toward international …
The Convergence Of Ifrs In China: A View On The Influence Of Political Ideology On Chinese Accounting Profession, Y. Zhang, J. Andrew, H. W. Collier
The Convergence Of Ifrs In China: A View On The Influence Of Political Ideology On Chinese Accounting Profession, Y. Zhang, J. Andrew, H. W. Collier
Henry Collier
A historical perspective lens may be useful to help people understand the world of accounting and accounting research. Some believe that the role that accounting plays in current society could be better understood by reviewing its historical association with the institutionalization development within which it operates. Accounting as it is practiced in capitalist system has been predominately viewed as a technical and context-free activity. However, if a meta-level concern addressing broad structural and institutional environment from which accounting emanated is absent, there must be doubt that the conventional accounting can claim to be comprehensible and to contain true information. This …
Computing The Divisional Cost Of Capital Using The Pure Play Method, H. W. Collier, T. Grai, S. Haslitt, C. B. Mcgowan
Computing The Divisional Cost Of Capital Using The Pure Play Method, H. W. Collier, T. Grai, S. Haslitt, C. B. Mcgowan
Henry Collier
The Cost of Capital Model is used to calculate the net present value of projects within a multi-unit corporation but may provide incorrect answers for projects that have a level of risk that differs from the overall average risk level for the corporation. We demonstrate the use of the Pure Play Method for calculating the required rate of return for a division of a corporation that has risk characteristics that differ from the risk characteristics of the overall corporation. We apply this methodology to the Integrated Electronic Systems Segment of the Motorola Corporation. We find that the IESS division cost …
Plagiarism: Let The Policy Fix The Crime, H. W. Collier, R. Perrin, C. B. Mcgowan
Plagiarism: Let The Policy Fix The Crime, H. W. Collier, R. Perrin, C. B. Mcgowan
Henry Collier
Plagiarism is considered to be an unacceptable act, a crime, in today’s University. This is reinforced by the Latin and Greek origins of the word, i.e., meaning to ‘plunder’ or ‘kidnap’. An Australian Vice-Chancellor was recently asked to resign following public allegations and findings of his plagiarism. Universities adopt and publicise policies to illustrate what they expect from their students. We posit that while some students plagiarise for reasons endogenous to those students, others do so as a result of poorly designed and constructed assignments and assessment tasks. From a simple example involving the use of the plagiarism detection software …