CHAPTER 11: THE COST OF CAPITAL LEARNING GOALS: 1. Understand the key assumptions‚ the basic concept and the specific sources of capital associated with the cost of capital. 2. Determine the cost of long-term debt and the cost of preferred stock. 3. Calculate the cost of common stock equity and convert it into the cost of retained earnings and the cost of new issues of common stock. 4. Calculate the weighted average cost of capital (WACC) and discuss alternative weighing schemes
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Navigating Pay Equity: Developments in Legislation March 24‚ 2014 Agenda • Historical legislation • Lilly Ledbetter • Paycheck Fairness Act • Impact and advice for HR professionals Equal Pay Act (EPA) • Passed in 1963 as an amendment to the FLSA • Requires equal pay for substantially equal work ▫Skill‚ Effort‚ Responsibility‚ Working Conditions • Gender claims only • Not required to show discriminatory intent EPA - Affirmative Defenses • Seniority system • Merit system • System which measures
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words in questions: Report: Your answer must be in a report format [see below]. A short formal report includes: An introduction A summary of the contents and intention of the report. What are your reasons for writing the report? (An introduction should include no more than 15 – 20% of the total word
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Fasco Ltd. provided Stoiche with an automobile and paid the operating costs for the entire year‚ totalling $4‚250. Fasco Ltd. purchased the automobile on January 1‚ 2011‚ at a cost of $14‚000 including taxes. In 2011‚ Stoiche drove 20‚000 kilometres‚ 15‚000 of which were for personal use. In 2011‚ his wife travelled with him to Montreal when Stoiche attended a five-day seminar for engineers. Fasco Ltd. reimbursed him for the full cost of $8‚000. Of this amount‚ $1‚700 including taxes was for expenses
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Owners ’ Equity Paper Owners’ equity is simply defined as capital that is employed in a company‚ which is computed by subtracting the book value of its liabilities from the book value of its assets. In this paper we will touch on three areas of importance in dealing with owners’ equity. First we will talk about why it is important to keep paid in capital separate from earned capital. Next we will look from an investor’s point of view and debate on the question of‚ is paid in capital more important
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products. Chuck questioned if the current cost-management system was providing the management with accurate data about product costs. In a traditional‚ volume-based product-costing system‚ only a single predetermine overhead rate is used. All manufacturing-overhead costs are combined into one cost pool‚ a grouping of individual indirect cost items‚ and they are applied to products on the basis of a single variable that costs over a given time span (cost driver) that is closely related to production
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personalities such as competitive‚ winners‚ strong‚ and better than the rest. This also is a way for Nike to obtain credibility and quality. With the Air Jordan line‚ Nike sold over $100 million shoes in the first year (129). Nike’s sources of brand equity hit all the way to the top of the CBBE pyramid for American consumers. Within the first two years alone Nike had 50% of the market share for athletic shoes. Salience is huge with the Nike logo. About 97% of Americans were able to recognize the Nike
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CHAPTER I INTRODUCTION 1.1 BACKGROUND OF THE STUDY Asia Technological School of Science and Arts (ASIATECH) are in the education business since 2010. It started opening vocational or two year program in the field of information technology and hospitality management. To date‚ ASIATECH is now offering programs in the tertiary education with eight baccalaureate programs. With the increase of students enrolling in the institution‚ it is also a requirement that they increase the
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informative speech very well. To prepare‚ I read through my notecards multiple times to engrain as much as I could into my brain so that I would have to use my cards as little as possible. When in front of the class‚ I felt much less nervous than during my Shield speech. Maybe this is because this speech was informative about a topic of my choosing instead of about myself. I felt like I knew my information and I knew what I was talking about‚ and I think that I did a pretty good job of giving eye contact because
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corporations are considered separate legal entities from their shareholders. As such‚ corporations pay taxes on their annual earnings‚ just as individuals do. When corporations pay out dividends to shareholders‚ those dividend payments incur income-tax liabilities for the shareholders who receive them‚ even though the earnings that provided the cash to pay the dividends were already taxed at the corporate level. 2. What type of taxpayers are considered "eligible" taxpayers with regard to special ordinary
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