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Full-Text Articles in Finance and Financial Management
Revenue Diversification And 501 (C) 6 Nonprofit Trade Associations: Technology Councils Of North American And The Pittsburgh Technology Council, Reuben Dacher-Shapiro
Revenue Diversification And 501 (C) 6 Nonprofit Trade Associations: Technology Councils Of North American And The Pittsburgh Technology Council, Reuben Dacher-Shapiro
MPA Capstone Projects 2006 - 2015
Since 2009 the Pittsburgh Technology Council (PTC) has been experiencing a decrease in the revenue they generate from the sale of insurance to its members. This decrease is a significant problem because it is non-program related unrestricted revenue. This type of revenue is vital for PTC because it allows them to constantly adapt to the needs of their members in the volatile economic environment of the Southwestern Pennsylvania technology sector.
Further Evidence On The Ability Of Fifo And Lifo Earnings To Predict Operating Cash Flows: An Industry Specific Analysis, Brock Murdoch, Bruce Dehning, Paul Krause
Further Evidence On The Ability Of Fifo And Lifo Earnings To Predict Operating Cash Flows: An Industry Specific Analysis, Brock Murdoch, Bruce Dehning, Paul Krause
Accounting Faculty Articles and Research
The continuing convergence of U.S. GAAP with International Accounting Standards has brought into question the future use of the LIFO inventory method in the U.S. Since the Financial Accounting Standards Board (2010) has stipulated that earnings should aid investors and creditors in their quest to forecast future cash flows to the enterprise, this research examines whether FIFO earnings or LIFO earnings is preferable, for this purpose, as an aid to ex ante operating cash flow itself,over a three-year forecast horizon. We conclude that ex ante operating cash flows are quite useful in forecasting operating cash flows across industries for up …
Implications Of Off-Farm Income For Farm Income Stabilization Policies, Simon Jette-Nantel
Implications Of Off-Farm Income For Farm Income Stabilization Policies, Simon Jette-Nantel
Theses and Dissertations--Agricultural Economics
This dissertation examines to what extent off-farm diversification may be an appropriate and accessible tool to mitigate the adverse effects from market failures and incompleteness in the crop and farm income insurance market. While the influence of the nonfarm sector has long been recognized as a primary force in shaping farm structure, off-farm income is rarely acknowledge as a risk management tool for operators and households of commercial farms. The dissertation develops a dynamic model that includes capital market imperfections, economies of scale in farm production, and the presence of adjustment costs in labor allocation decisions. The model provides a …