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Martingales In Floating Asean+3 Currencies*, Cesar C. Rufino 2014 De La Salle University, Manila, Philippines

Martingales In Floating Asean+3 Currencies*, Cesar C. Rufino

DLSU Business & Economics Review

The martingale properties of the floating exchange rates of the ASEAN+3 region are analyzed in this study using contemporary (2000 to 2012) weekly data of inter-bank call rates. The main goal of the analysis is to see if informational efficiency is a feature floating (managed or independently floating) currencies in this coalition of countries still possess despite the current credit crisis and other economic shocks during the period. Employing relevant state-of-the-art econometric techniques, the study sets to empirically determine the presence of two important ingredients of informationally efficient market—the existence of the unit root component and the presence of uncorrelated …


Estimating The Efficiency Of Philippine Public High Schools Using Spatio-Temporal Stochastic Frontier Analysis, Michael Ralph M. Abrigo, Rouselle F. Lavado, Erniel B. Barrios, Brian C. Gozun 2014 Philippine Institute for Development Studies, Philippines

Estimating The Efficiency Of Philippine Public High Schools Using Spatio-Temporal Stochastic Frontier Analysis, Michael Ralph M. Abrigo, Rouselle F. Lavado, Erniel B. Barrios, Brian C. Gozun

DLSU Business & Economics Review

This paper proposes a method for modeling production function of education using a stochastic frontier model with spatial temporal terms. Using a unique dataset that combines school achievement scores with school characteristics from 2005-2008, the efficiency of 4,900 public high schools in the Philippines in converting school inputs into test scores was estimated. Results show that the average inefficiency is at 41% and that there is a significant positive spatial externality in efficiency, which means that efficiency in one school can spill over to its neighbors. The model was found to be robust to various environmental variables included in the …


Human Capital And Savings In An Olg Economy With Migration Possibilities: A Theoretical Note, Lawrence B. Dacuycuy, Dickson A. Lim 2014 De La Salle University, Manila, Philippines

Human Capital And Savings In An Olg Economy With Migration Possibilities: A Theoretical Note, Lawrence B. Dacuycuy, Dickson A. Lim

DLSU Business & Economics Review

In a theoretical study by Stark, Helmenstein, and Prskawetz (1998), the presence of migration possibilities may increase human capital formation. This note verifies the robustness of the said result by introducing savings as a choice variable in an overlapping generations model with migration possibilities. Results indicate that human capital formation will still increase provided that certain technical conditions are met.


An Approximation Of The Internal Rate Of Return Of Investment In Selected Undergraduate Degree Programs, Editha A. Lupdag–Padama, John Paolo R. Rivera, Rhory C. Fernandez–Go, Krista Danielle S. Yu, Francesca Dianne B. Solis, Rosanina A. Sayoc 2014 Arellano University, Legarda, Manila, Philippines

An Approximation Of The Internal Rate Of Return Of Investment In Selected Undergraduate Degree Programs, Editha A. Lupdag–Padama, John Paolo R. Rivera, Rhory C. Fernandez–Go, Krista Danielle S. Yu, Francesca Dianne B. Solis, Rosanina A. Sayoc

DLSU Business & Economics Review

The situation of a typical Filipino household, overseas employment, and the culture of migration are deemed as determinants for investing in higher education such as in the specialized fields of accountancy, education science and teacher training, engineering, and nursing. We examine both local and international labor demand for accountants, teachers, engineers, and nurses as well as its underlying implications on the exodus of professionals. As such, the determination of the internal rate of return to investment is of crucial importance to households to fully maximize educational opportunities and for the government and other institutions to confront this globally-changing situation. Using …


The Strategy Dilemma: Why Big Business Moves Seldom Pan Out As Planned, Niceto S. Poblador 2014 University of the Philippines

The Strategy Dilemma: Why Big Business Moves Seldom Pan Out As Planned, Niceto S. Poblador

DLSU Business & Economics Review

This article looks at the complex dynamics that underlie organizational change and attempts to explain why, under present uncertain environmental conditions, it is not possible to determine in advance the results of strategic moves made by businesses and other types of organizations. It discusses an alternative approach to strategy in today’s world of business and explores the practical applications of experimental methods to the management of change in today’s highly complex, extensively interconnected, and knowledge-driven world.


When Does The Aicpa Statement On Standards In Personal Financial Planning Services No. 1 Apply To A Member?, American Institute of Certified Public Accountants. Personal Financial Planning Section 2014 University of Mississippi

When Does The Aicpa Statement On Standards In Personal Financial Planning Services No. 1 Apply To A Member?, American Institute Of Certified Public Accountants. Personal Financial Planning Section

Guides, Handbooks and Manuals

No abstract provided.


Preparing For The New Standards In Personal Financial Planning, Clark M. Blackman II, Dirk Edwards 2014 University of Mississippi

Preparing For The New Standards In Personal Financial Planning, Clark M. Blackman Ii, Dirk Edwards

Guides, Handbooks and Manuals

This sample article is for use by CPA state societies to help members prepare to implement the Statement on Standards in PFP Services in practice.


Aicpa Audit Committee Toolkit : Private Companies, American Institute of Certified Public Accountants. Audit Committee Effectiveness Center in cooperation with CNA 2014 University of Mississippi

Aicpa Audit Committee Toolkit : Private Companies, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center In Cooperation With Cna

Guides, Handbooks and Manuals

No abstract provided.


Enterprise Risk Management : Guidance For Practical Implementation And Assessment, American Institute of Certified Public Accountants (AICPA) 2014 University of Mississippi

Enterprise Risk Management : Guidance For Practical Implementation And Assessment, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Audit Committee Toolkit. Public Companies, American Institute of Certified Public Accountants. Audit Committee Effectiveness Center 2014 University of Mississippi

Aicpa Audit Committee Toolkit. Public Companies, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center

Guides, Handbooks and Manuals

No abstract provided.


Securing The Future: Volume 1. Building Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli 2014 University of Mississippi

Securing The Future: Volume 1. Building Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli

Guides, Handbooks and Manuals

No abstract provided.


Managing Your Tax Season, Edward Mendlowitz 2014 University of Mississippi

Managing Your Tax Season, Edward Mendlowitz

Guides, Handbooks and Manuals

No abstract provided.


Cpa Firm Mergers And Acquisitions : How To Buy A Firm, How To Sell A Firm, And How To Make The Best Deal, Joel L. Sinkin, Terrence E. Putney 2014 University of Mississippi

Cpa Firm Mergers And Acquisitions : How To Buy A Firm, How To Sell A Firm, And How To Make The Best Deal, Joel L. Sinkin, Terrence E. Putney

Guides, Handbooks and Manuals

No abstract provided.


Securing The Future: Volume 2. Implementing Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli 2014 University of Mississippi

Securing The Future: Volume 2. Implementing Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli

Guides, Handbooks and Manuals

No abstract provided.


Bill What You're Worth, David W. Cottle 2014 University of Mississippi

Bill What You're Worth, David W. Cottle

Guides, Handbooks and Manuals

No abstract provided.


Budgeting, Planning And Forecasting In Uncertain Times, Michael Coveney, Gary Cokins 2014 University of Mississippi

Budgeting, Planning And Forecasting In Uncertain Times, Michael Coveney, Gary Cokins

Guides, Handbooks and Manuals

No abstract provided.


Change Management For Finance And Accounting Professionals, Ronald Rael 2014 University of Mississippi

Change Management For Finance And Accounting Professionals, Ronald Rael

Guides, Handbooks and Manuals

No abstract provided.


Controller As Business Manager, James Lindell 2014 University of Mississippi

Controller As Business Manager, James Lindell

Guides, Handbooks and Manuals

No abstract provided.


Adviser's Guide To Social Security: Unlocking The Mystery Of Retirement Planning, Theodore J. Sarenski, Elaine Floyd 2014 University of Mississippi

Adviser's Guide To Social Security: Unlocking The Mystery Of Retirement Planning, Theodore J. Sarenski, Elaine Floyd

Guides, Handbooks and Manuals

No abstract provided.


دور المعلومات المحاسبية التحليلية في تؤييد الموازنة, أسماء مهدي الهاشمي 2014 الكلية التقنية الإدارية كوفة

دور المعلومات المحاسبية التحليلية في تؤييد الموازنة, أسماء مهدي الهاشمي

Muthanna Journal of Administrative and Economics Sciences

من أهنم المقومنات لعملينة انننادة بنناي العنرا فني المرحلننة الراهننة هنو تخةيةنات الموازنننة العامنة لتنفين الم ناري الإسننتاماريةوم نناري البنننت التحتيننة التنني نانننت الكايننر منن الإهمننال وفننعت التخةيةننات لفتننرات طويلننة ومننا يميننز النظننام الحننالي و ننودالحكومات المحلية والتي تتولت نملية تخطيط وتنفي الم اري م واق الحا ات المحلية الملحنة لم تمعاتانا والتني ينباني ا تعكنساستراتي ياتاا في الاستفادة م الموارد المخةةنة لانا وإسنتخداماا الاسنتخدام اأمانل وخن ل السننوات الامنا المافنية خةةنتالكاير م اأموال لموازنات الحكومات المحلية لمحافظات العرا المختلفة لإن از الم اري اأساسية لتؤهينل البننت التحتينة ال زمنةللعرا لفتح ابوابه نلت مةرانياا للم اري الإستامارية التي بدورها اساسية …


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