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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Research Activity 3 The word ‘ethics’ is originated from a Greek word ‘ethos’. Ethics is defined as those moral principles that help in governing a person’s behaviour or the conduct of an activity. (oxforddictionaries‚2000) Ethics are practiced is all the professions may it be medical‚ accounting or any other business in that case. Ethics is something that takes into consideration on how the people act in a specific manner and also the reason behind that. In the field of auditing‚ the Accounting
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corporations have to take. Cost analysis is one of the factors that should be taken into consideration while evaluating financial and investment decisions. This paper reviews the concept of cost analysis‚ how it is used in decision making‚ and how firms usually involve cost analysis in evaluating different projects. Furthermore‚ the paper discusses some of the main concepts that are derived from cost analysis such as cost allocation‚ cost-effectiveness analysis‚ and cost-benefit analysis. In addition
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Current Issues with Health Care Costs Truly Benton Atlanta‚ Georgia Current Issues with Health Care Costs Health care spending in the U.S. continues to soar to unsustainable levels. There are many strategies and views on ways to contain health care costs‚ while improving the efficiency and quality of health care. Hospital services‚ physician services‚ prescription drugs and technology/medical innovation and the aging population are areas that drive the high cost of health care creating an
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Is the Cost of Education Too High? Education is a human right. At the core of education is the development of societal and individual cultural identity. Education makes people neither tired nor rich and can make all people equal through social justice. Social justice is the precondition for sustainable human development and peaceful coexistence. Every child has the right to an education and every person has a right to satisfy their basic learning needs. However‚ in recent years‚ education
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What is free-range parenting? When “you believe your role is to trust your child. You equip them with the skills to stay safe‚ and then back off.” (English‚ 2016). In the article “The case for free-range parenting” by Clemens Wergin (2015)‚ his approach is that free-range parenting is insightful and persuasive. He argues that free-range parenting is a more effective way of raising children to be more independent and it gives them a better idea of the real world rather than constantly watching over
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TABLE OF CONTENTS Dedication i Acknowledgment ii Introduction iii What is Parapsychology? 1 Why is Parapsychology Important? 1 Current Evidence for Parapsychology 2 Parapsychological Activities 3 Ganzfeld 3 Remote Viewing 5 Psychokinesis on Random Number Generators 6 Direct Mental Interactions with Living System 7 Near Death Experiences 8 Reincarnation 9 Jaime Licauco
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leLECTURE 5a Cost Estimation/Segregation Techniques Cost estimation is a term used to describe the measurement of historical cost so as to be able to predict future costs for management decision making. That is‚ historical information is analyzed to provide estimates on which to base future operational To do cost estimation‚ it is important for the Accountants to be able to ascertain the activity level as well as cost drivers which exert main influence on the company activity. A cost driver is
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Catalase Activity in Reaction with the Substrate Hydrogen Peroxide Abstract We performed these experiments to observe the effects of enzymes on the rate of reactions. We tested and compared the activity of the enzyme catalase on the substrate H2O2 in various states and percentages‚ and observed the absorption values of the enzyme-substrate relationship at different concentrations. Our results show that the more substrate available‚ the quicker the reaction will happen except in one test‚ which might
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Opportunity cost Have you ever been in the situation deciding which cloth to buy? Have you ever facing the dilemma of to study or to play? Have you ever consider as a seller and choose to lower the price or raise it? In the field of economics‚ here’s a solution for you. The magic word is “opportunity cost”. Opportunity cost in terms of economy is the highest-value alternative one has to give up to engage in an activity. In other words‚ using the same resources such as money and time‚ the best
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