The purpose of this case study is to discuss the issues related to stock options and how they should be accounted for. Introduction In the early 1990s‚ FASB proposed an accounting rule calling for corporations to recognize compensation expense for certain stock options when they were granted to executives and employees. This proposal was met with strong opposition from many different sources including: Congress who passed a resolution by vote urging FASB to drop the proposed standard‚ business
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Question 1: Consider an option on dividend-paying stock when stock price $30‚ the exercise price is $29‚ the risk-free interest rate is 5% p.a.‚ the volatility is 25%p.a. and time to maturity is 4 months. Assume that the stock is due to go ex-dividend in 1.5 months. The expected dividend is 50cents. a. b. c. what is the price of the option if it is a European call? What is the price of the option if it is a European put? Use the results in the Appendix to this chapter to determine whether there
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Complex Number System Arithmetic A complex number is an expression in the form: a + bi where a and b are real numbers. The symbol i is defined as √ 1. a is the real part of the complex number‚ and b is the complex part of the complex number. If a complex number has real part as a = 0‚ then it is called a pure imaginary number. All real numbers can be expressed as complex numbers with complex part b = 0. -5 + 2i 3i 10 real part –5; imaginary part 2 real part 0; imaginary part 3 real part 10; imaginary
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Project Management - MegaCity Software What is the major problem facing MegaCity Software? First of all‚ MegaCity Software is a « young » company which has developed MegaMine 2.0‚ a successful software which has enforced the company‚ taking in account it has known updates and extensions. Regarding its market and its internal organization‚ MegaCity Software is facing strategic‚ managerial‚ and development (meaning extension‚ growth) issue. Apparently‚ the company has financial resources to
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CONVENTIONAL METHODS FOR SOFTWARE Software Engineering SYSTEM ENGINEERING Software engineering occurs as a consequence of a process called system engineering. Instead of concentrating solely on software‚ system engineering focuses on a variety of elements‚ analyzing‚ designing‚ and organizing those elements into a system that can be a product‚ a service‚ or a technology for the transformation of information or control. The system engineering process is called business process engineering
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nanobots‚ which can repair your body from the inside out? Nope. This little box‚ about the size of an iPhone‚ is the Leap Motion‚ a completely hands-free virtual reality mouse. It may not be as nice as the nanobots‚ but it’s definitely useful for the common nerd! When plugged into the USB port of your computer and its software installed‚ this device creates a 3D interaction space around it’s sensor bar‚ containing an area of approximately eight cubic feet. Leap Motion Inc.‚ the developer of Leap Motion
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Stock Options Paper Stock options are a great incentive to get good‚ smart‚ and ambitious workers. You look at Coke and Pepsi they offer there delivery drivers‚ and there salesmen stock options to give them that incentive to sell and delivers those goods. What exactly are stock options is a question many people may ask. Stock options are when a company gives you the right to buy a certain number of shares at an agreed upon price that the employer specifics. Private and public companies
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Experiment 1.7: Graphical Analysis of Motion Introduction To graphically analyze motion‚ two graphs are commonly used: Displacement vs. Time and Velocity vs. Time. These two graphs provide significant information about motion including distance/displacement‚ speed/velocity‚ and acceleration. The displacement and acceleration of a moving body can be obtained from its Velocity vs. Time graph by respectively finding the area and the slope of the graph. Data Tables – Part I Displacement
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SPRINGBOARD FINANCIAL SERVICES | DEVELOPMENT OF LOAN APPLICATION SOFTWARE (LAS) | A CASE STUDY FOR SPRING BOARD FINANCIAL SERVICES | MICHAEL YARTEY AND SETSOAFIA O.M. SELASSIE [Pick the date] | CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND A good definition of microfinance as provided by Robinson‚ Marguerite S. is; ‘Microfinance refers to small-scale financial services for both credits and deposits that are provided to people who farm or fish or herd; operate small or microenterprises
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Through the use of numerical measure‚ the Motion Picture Industry can be analyzed more specifically. Descriptive statistics can assist analyst to measure data in terms of location‚ variability‚ association between two variables‚ as well as using data for exploratory analysis and the shape‚ relative location‚ and the identification of outliers. The data presented offers a look at four data sets including opening gross income‚ total gross income‚ number of theaters‚ and weeks in the top 60 movies
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