BASIC CONCEPTS IN MANAGEMENT ACCOUNTING 1. The major functions of management is (are): A. strategic management and long-range planning. B. planning and decision making. C. identifying threats and opportunities for the firm. D. all of the above. Bobadilla 2. The process of identifying‚ measuring‚ analyzing‚ interpreting‚ and communicating information in pursuit of an organization’s goals is called A. managerial accounting C. management B. financial accounting D. promotional activities
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Check Point: Basic Concept in Positive Psychology * What do researches mean by ‘subjective well-being’? How is this construct measured? What the researchers mean by ‘subjective well-being’ is that it takes a broad view of happiness‚ beyond the pursuit of short-term of physical pleasures defining a narrow hedonism. It is also define as life satisfaction‚ the presence of positive affect‚ and a relative absence of negative affect. ‘Subjective well-being’ is measured by hedonic well-being where
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The Basic Concepts of Transcultural Nursing Transcultural Nursing - A humanistic and scientific area of formal study and practice in nursing which is focused upon differences and similarities among cultures with respect to human care‚ health‚ and illness based upon the people ’s cultural values‚ beliefs‚ and practices‚ and to use this knowledge to provide cultural specific or culturally congruent nursing care to people ... Leininger Leininger (1991) notes the main goal of transcultural
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BASIC SOCIOLOGICAL CONCEPTS All Social and Physical sciences including Sociology have their own concepts. With concepts no science or discipline can study anything and conduct any research. Concepts to a Science or Discipline are like alphabets to a language. Concepts are the indispensible to any branch of knowledge. Concepts are words or group of words that gives special meaning. They are abstract in nature. Concept is “a word or set of words that express a general idea concerning the nature
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Syllabus in BASIC COMPUTER CONCEPTS AND OFFICE PRODUCTIVITY TOOLS CT101 I. Description of the Course: This course covers the areas of information technology and computer literacy including history‚ ethics‚ careers‚ and examples of how computers and communications technologies are being used both in education specifically and society in general. Furthermore‚ the course introduces current system and application programs being used today and provides the learner the
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BASICS CONCEPTS OF UNITY AND INTEGRATION Unity is generally known as the united of different social and cultural backgrounds‚ into one physical entity. National unity is one of the targets of government policies in task to promote the greater integration amongst different race‚ different background of country’s committees. The unity of the country will be exist when the sharing of power‚ a democratic government sound economic distribution and cultural tolerance were found. For example‚ in Malaysia
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*Overview of concepts: * Interest payments are tax deductible as an expense for the corp‚ debt financing creates valuable ITS for the firm. * Can include value of ITS in several ways: 1. WACC METHOD; discount unlevered free cash flows using the weighted average cost of capital (WACC). Because we calculate the WACC using the effective after-tax interest rate as the cost of debt‚ therefore this method incorporates the tax benefit of debt implicitly through the cost of capital.
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capital structure is called as the optimum capital structure. At the optimum capital structure‚ the weighted average cost of capital would be the minimum. The capital structure decision influences the value of the firm through its cost of capital and can affect the share of the earnings that pertain to the equity shareholders. Introduction to Capital Structure Theories There are 4 basic Capital Structure theories. They are: 1. Net Income Approach 2. Net Operating Income Approach 3. Modigliani-Miller
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BASIC CONCEPT OF INTERNATIONAL DEVELOPMENT International development or global development is a concept that lacks a universally accepted definition‚ but it is most used in a holistic and multi-disciplinary context of human development – the development of livelihoods and greater quality of life for humans. It therefore encompasses foreign aid‚ governance‚ healthcare‚ education‚ gender equality‚ disaster preparedness‚ infrastructure‚ economics‚ human rights‚ environment and issues associated with
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assets. 3 Two concepts Equilibrium Equilibrium prices: those at which‚ on average‚ the number of buyers at that price equals the number of sellers. Arbitrage Two portfolios having identical cashflows (with identical risk) must have identical value. Otherwise one may arbitrage between them. CAPM is an equilibrium theory. Option valuation relies on arbitrage pricing theory. Construct a hedging portfolio with identical cashflows to the option. Arbitrage concept. Nick Webber‚ C++ modelling
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