Association DOI: 10.2308/accr-10134 Judging the Relevance of Fair Value for Financial Instruments Lisa Koonce The University of Texas at Austin Karen K. Nelson Rice University Catherine M. Shakespeare University of Michigan ABSTRACT: We conduct three experiments to test if investors’ views about fair value are contingent on whether the financial instrument in question is an asset or liability‚ whether fair values produce gains or losses‚ and whether the item will or will not be sold/
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the relationship between business and society‚ the deeper purpose of capitalism and its benefits towards identifying and meeting real societal needs. The authors believe that we have narrowed the scope of thinking how businesses can create economic value and they are thus increasingly being seen as the problem rather than the solution to building a better society. This phenomenon has lead governments to develop an over-regulatory‚ controlling mind set over corporations and political leaders are unable
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Individualism and Family Values This essay will examine the historical evolution of notions of ‘family values’ and ‘individualism’‚ using historical criticism and semiotic analysis; it will demonstrate how these terms have historically been very fluid and tied to the socio-cultural concerns of their day. Focus will be on establishing a historiography of the key terms‚ from the late Elizabethan to the modern era. Particular attention will be paid to the Victorian era‚ wherein‚ this essay will
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Name: Unit: 1 - An Introduction to Working with Children Task: Four Criteria/Word Count: 400 and 2 quotes/references Assignment Title: Why should we value & respect children Discuss diversity and inclusivity Meet individual needs/range of needs Not stereotyping My notes: Assignment Title: Listening to Children’s views & opinions – why is it important? Effect on children’s development Effect on self-esteem Effect on well-being Give 1 example for each of
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series T H E G L O B A L A P PA R E L VA L U E C H A I N : What Prospects for Upgrading by Developing Countries UNITED NATIONS INDUSTRIAL DEVELOPMENT ORGANIZATION economy environment employment sectoral studies series THE GLOBAL APPAREL VALUE CHAIN: What Prospects for Upgrading by Developing Countries Gary Gereffi Department of Sociology‚ Duke University Durham‚ USA and Olga Memedovic UNIDO‚ Strategic Research and Economics Branch UNITED NATIONS INDUSTRIAL DEVELOPMENT ORGANIZATION
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Recently‚ fair value accounting suffers heated debate because the financial crisis. The purpose of this article is to evaluate and understand fair value both in literature analysis and practice. This paper emphasizes the advantages and disadvantages of the fair value measurement. Proponents believe that fair value can provide timely information that reflects current financial market conditions‚ and information supplied is reliable. On the other hand‚ critics argue that fair value accounting results
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Michael Porter published the Value Chain Analysis in 1985 as a response to criticism that his Five Forces framework lacked an implementation methodology that bridged the gap between internal capabilities and opportunities in the competitive landscape. This framework focused on industry attractiveness as a determinant of the profit potential of all companies within that particular industry. However‚ significant differences in performance exist between companies operating within the same industry that
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Value-Added Strategies: How To Compete Against Price By: John A. Caslione‚ Andrew-Ward International‚ Inc. www.caslione.com The following article by John Caslione shares two examples of value- added strategies from United Parcel Service and British Sugar Ltd‚ Europe. Executives must learn new tools and strategies to fight against discounting in the marketplace and help grow profits in today’s harsh economic climate. This will help you to maximize your ROI and win sales without resorting to price
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Introduction The notion of the ‘value chain’ was first created by Michael Porter. The concept of having a value chain in any business is for it to develop a sustainable competitive advantage in the industry that it operates in. All organizations entail various activities that link together to create the value of the company‚ and together these activities form the organisation’s value chain. The Value chain of any industry always begins with the production of raw materials and ends when the final
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considers them as morally wrong. Standards and principles are taught through social conditioning‚ thus which society one is born into will determine their standards and principles. We are not born with moral values or beliefs; we learn them through the environment that we grow up in. Here are three ways that morality is relative. Social conditioning and the environment of one’s upbringing plays a key role in determining moral value and belief. Classifying an act as moral or immoral is in itself relative
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