Understanding corporate value: managing and reporting intellectual capital Intellectual capital Contents 1 Introduction 4 2 Definitions of intellectual capital 6 2.1 2.2 Classifications of intellectual capital Why is intellectual capital so difficult to measure? 3 IC measurement 8 Generic models 3.1 Balanced scorecard 3.2 Performance prism 3.3 Knowledge assets map approach Individual company models 3.4 The Skandia navigator 3.5 Ericsson’s cockpit communicator
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What are Capital Markets? Capital markets are markets where people‚ companies‚ and governments with more funds than they need (because they save some of their income) transfer those funds to people‚ companies‚ or governments who have a shortage of funds (because they spend more than their income). Stock and bond markets are two major capital markets. Capital markets promote economic efficiency by channeling money from those who do not have an immediate productive use for it to those who do. 1.
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Paid in Capital vs. Earned Capital Earned capital and paid in capital are two important items for investors. Earned capital comes from any profits the operation gathers. Paid in capital is the amount of investment a shareholder has contributed to the business for use (Business Finance‚ 2008). The following paragraphs will contribute a more detailed definition of what these two components are used for and why they are important. This essay will also touch on diluted earnings per share and basic
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Journal of Accounting and Economics 31 (2001) 105–231 Capital markets research in accounting$ S.P. Kothari* Sloan School of Management‚ Massachusetts Institute of Technology‚ Cambridge‚ MA 02142‚ USA Received 22 November 1999; received in revised form 8 March 2001 Abstract I review empirical research on the relation between capital markets and financial statements. The principal sources of demand for capital markets research in accounting are fundamental analysis and valuation‚ tests of market
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1. WHAT IS CAPITAL FORMATION? ITS ROLE IN ECONOMIC DEVELOPMENT Capital formation is one of the major factors in economic development. It is the increase in the stock of both material and human capital by making available a part of society’s currently available resources. Capital formation results when some proportion of society’s present income is saved and invested in order to increase material as well as human capital. The meaning of capital formation is that socitey does not apply to the needs
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the corporation purchased 10‚00‚000 of its fully paid shares at Rs 12 per share. On 20th January 2009 the management of company decided to retire the treasury stock. Show the journal entries to record the transactions. 5. Sirisha Inc acquired a machine on lease for four years in 2004 with a rental of Rs 40‚000 p.a. In 2009 the lease was renewed for 6 more years. The life of the asset is 10 years. The Company charges depreciation on straight line method. If prevailing interest rate in the market
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shoes from Finish Line. The shoes were kept in the box after the purchase for one week‚ and after the first use‚ they began to tear apart. The first time I used them was in a basketball game. After that‚ I was devastated about the results of the shoes because I did not expect them to become ruined after just one use. I would like a full refund because my shoes did not last as long as they should. All I ask for is a refund for my purchase because the shoes I bought have been ruined only after the first
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Capital Budgeting Introduction Capital budgeting decisions are the most important investment decisions made by management. The objective of these decisions is to select investments in real assets that will increase the value of the firm. (Kidwell and Parrino‚ 2009) Project Classification Types * Replacement projects are expenditures necessary to replace worn-out or damaged equipment. * Cost reduction projects include expenditures to replace serviceable but obsolete plant and equipment
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technological aspects will be presented as follow: Economic factor a) Firstly‚ the demand for sewing machines in the western hemisphere had been declining for more than two decades. Industry profitability had deteriorated‚ particularly hard on manufacturers of industrial machines and low-price mechanical machines for domestic use. b) Second‚ the sharp drop in demand for industrial sewing machines has result much more fierce competition on the professional side in Europe and in the US. Technological
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"Do you believe that societies ought to enforce capital punishment or Are there alternative forms of punishment that would be better used?" First of all you need to consider the question. What does it ask? Straight away‚ you can see that it asks 2 things. It wants to know if you believe that society should use capital punishment and it also wants to know if you can offer any alternatives to capital punishment. Your answer should give a balanced view of both parts of this question. What is important
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