1) Why are we computing the Cost of Capital? Why is it important? A “Firm” will want to know the overall or average required rate of return on its aggregate investments. The Cost of capital allows us to set a benchmark that new projects need to meet in order to be viable. In the case of a “Project” it is a way to calculate the minimum required rate of return for an investment depending on its riskiness of its cash flow therefore it is a way to; a) Evaluate the Investment Decision
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Nataliya Smyelyanska WORKSHEET – UNIT 1 Task 1 – List 5 qualities that a ‘good’ teacher should have and give reasons for your choices. Which of these qualities do you consider to be more important‚ and why? Answer: Being a good teacher is easy; he just must love what he teaches and who he teaches. But speaking about the qualities of a ‘good’ teacher‚ I think he should meet the requirements of three groups of people: students‚ parents and headmasters. Their demands can be different in some
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1. What is the purpose of science? The purpose of science is to understand. With science‚ we ask questions‚ seek answers‚ and prove or disprove our theories and speculations. According to the text on page 10 “Science is a way of knowing about the natural world.” (Citations will be provided at the end of the worksheet‚ rather than a continuous re-pasting each time.) 2. Define organism. Give an example of a unicellular organism. According to the text on page 3‚ “Organisms‚ such as trees and humans
Free Atom Chemical bond Covalent bond
1.4 7 6.9 1.5 2.5 0.7 3.8 Current Assets - Total 51.2 32.1 11.2 81.7 72.8 87.6 78.2 59.7 27.2 32.6 52.9 52.1 32 43.1 6.6 15.5 Net Fixed Assets 19.6 14.9 54.7 16 7.3 8.8 7.6 24.4 50.8 62.5 13.6 13.7 57 52.2 14.1 34.6 Assets - Other 6.9 3.8 7.2 1 1.3 2.4 9.3 4.9 5.4 3.1 11.8 8.9 2 4 0.1 7.2 Intangibles 22.2 46.1 7.4 1.3 0 1.2 4.4 11.1 14.6 1.9 21.4 22.3 9 0.6 76.8 37.1 Investments & Advances 0.1 3.1 2.9 0 18.6 0 0 0 0 0 0 3 0 0 0.7 0 Total Asset 100 100 100 100 100 100 100 100 100 100 100
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"Why Distant Objects Please" 1 Distant objects please‚ because‚ in the first place‚ they imply an idea of space and magnitude‚ and because not being obtruded too close upon the eye‚ we clothe them with the indistinct and airy colours of fancy. In looking at the misty mountain-tops that bound the horizon‚ the mind is as it were conscious of all the conceivable objects and interests that lie between; we imagine all sort of adventures in the interim; strain our hopes and wishes to reach the air-drawn
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What Is a Reportable Segment? A reportable segment is a phrase that relates to international accounting procedures. An exploitable segment is a portion of a business that generates its own revenues and expenses and has its own assets and liabilities. A reportable segment is an exploitable segment that makes up at least 10 percent of the overall business’s revenues or assets. In effect‚ a reportable segment is like a business within a business. International accounting standards require that public
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Case Study 2 Professor A. Van Cauwenbergh of Antwerp University‚ in a paper presented at the Tenth Anniversary Conference of the European Institute for Advanced Studies in Management‚ presented four revisions to traditional Management Theory. In summary‚ the revisions are: (1) The initiative for the renewal and adjustment of the activities of a firm should come from the different levels in the management hierarchy. “Strategy is not a privilege of top management”. (2) Firms‚ especially big firms
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A practical guide to segment reporting September 2008 PricewaterhouseCoopers’ IFRS and corporate governance publications and tools 2008 IFRS technical publications IFRS Manual of Accounting 2008 Provides expert practical guidance on how groups should prepare their consolidated financial statements in accordance with IFRS. Comprehensive publication including hundreds of worked examples‚ extracts from company reports and model financial statements. IFRS Pocket Guide 2008 Provides a summary
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principles for reporting financial information by segments. The disclosure of this information will: (a) help users of the financial statements to better understand the entity’s past performance and to identify the resources allocated to support the major activities of the entity; and (b) enhance the transparency of financial reporting and enable the entity to better discharge its accountability obligations. Definition of a Segment A segment is a distinguishable activity or group of activities
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SEGMENT REPORTING Many U.S. companies operate in several different industries or in different geographic area. When this occurs‚ the difficulties related to financial statement analysis are compounded. Investors who must evaluate the relative strengths and weaknesses of stock of a diversified company have a difficult task when analyzing such companies which report only the aggregate of their operations. Industry segments and geographic areas of operations can have different levels of
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