Gap analysis is a technique of asset-liability management that can be used to assess interest rate risk or liquidity risk. Implementations for those two applications differ in minor ways‚ so people distinguish between interest rate gaps and liquidity gaps. This article discusses both. Gap analysis was widely adopted by financial institutions during the 1980s. When used to manage interest rate risk‚ it was used in tandem with duration analysis. Both techniques have their own strengths and weaknesses
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AUDIT EXPECTATIONS GAP Definition i) Liggio (1974a) defines it as the difference between the levels of expected performance as envisioned by the independent accountant and by the user of financial statements. The Cohen Commission (1978) on auditors’ responsibility extended this definition by considering whether a gap may exist between what the public expects or needs and what auditors can and should reasonably expect to accomplish. ii) According to Guy and Sullivan (1988)‚ there is a
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Case Title: FHE‚ Inc. Name: I. Pre-Analysis Main Character Title Who: The main character in the case is Lum Donaldson. As a product development engineering manager Lum Donaldson is responsible for technical direction of all new-product development and revisions of existing products. Facts Organizer (optional) What: Possibilities for procedures‚ organization and project control systems improvements for the smooth new-product introductions. Where: FHE‚ Inc.‚ a manufacturer of pumps and related
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Taking a gap year a sword with two blades. It strikes me that the students should take a gap year. I think that students should have the time to refresh their mind before joining university. However a sizeable number of people may oppose me. For instance‚ some people say that if the students took a gap year he / she can find a job‚ therefore they would earn money and they will not think about the university anymore. Moreover‚ the gap year makes the students lose their motivation and their
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Nike Inc Case Analysis: Nike‚ Inc.: Cost of Capital Monica Mojica FIU Finance 6800 Professor Smith Fall 2011 Table of Contents Problem Statement…………………………………………………………………………… 3 Situation Analysis……………………………………………………………………………... 3 Major Strategic Alternatives…………………………………………………………………...3 Decision Criteria……………………………………………………………………………….. 4 Analysis of Alternatives ………………………………………………………………………
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Abstract Blades‚ Incorporated has been exporting to Thailand since its decision to supplement its declining U.S. sales. This decision seems ideal due to the Southeast Asia fast growing economies. With this in mind‚ this paper will analyze the Blades‚ Inc. case in Chapter 5 of the textbook by discussing the feasibility for Ben Holt‚ the chief financial officer‚ to move forward to hedging Blades’ yen payables position‚ the advantages and disadvantages associated with purchasing derivatives instruments
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Public Sector Reforms in Karnataka – A Case Study of the Turnaround of Mangalore Chemicals and Fertilizers through Strategic Partnership Uma H. S.1‚ Dr. Venkatesh B. S. 2 1- Assistant Professor‚ 2-Associate Professor‚ 1-Vidhya Vardhaka Sangha First Grade College‚ Bangalore‚ 2- Maharani’s college for Arts‚ Commerce and Management‚ Bangalore Abstract The article deals with the performance appraisal of Mangalore Chemicals and Fertilizers which was the very first state public sector unit in Karnataka
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Cera Santos Phoebe Capulong Case 4-1: McDonald’s Great Britain-The Turnaround I. Summary of the Problem McDonald’s Great Britain experienced a lot of hardships and changes. McDonald’s US sales have steadily increased but Great Britain has not shown any significant increase. The reason for the sluggish sales is because of new chains such as Yo! sushi and Nando’s Chicken Restaurants which tickled the Great Britain’s taste. An issue in the fast food industry is the mad cow scare. There are
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Wage Gap: The Other 23 Cents Imagine you and your co-worker – same position‚ same hours‚ same qualifications‚ same gender‚ and overall very similar – get your paychecks back and they got paid 1‚000 dollars while you get paid 770‚ 690‚ or even 550 dollars for the equal amount of work. That doesn’t seem fair now does it? Most of you probably would say no. So‚ let’s change it a little bit‚ same scenario‚ but this time you are either a minority sex or race compared to your white coworker‚ is that fair
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Gap Analysis: Global Communications Karen Thomas Stratford University Global Communication is an industry that can be a risk that managers face array of challenges when their companies embracing foreign ventures (Ives‚ Jarvenpaa‚ Mason‚ 1993). Global Communication can have several challenges that a company can face. Challenges can include layoffs‚ cost-cutting‚ competition with marketing revenues and language barriers. The language problem will probably hit during the first call overseas
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