الصفحة 2
الصفحة 2
Financial Analysis of Mergers and Acquisitions : Understanding Financial Statements and accounting Rules with Case Studies
Helps its readers better analyze M&A transactions using information provided in financial statements. Covering accounting and reporting of consolidations, goodwill, non-controlling interests, step acquisitions, spin-offs, equity carve-outs, joint ventures, leveraged buyouts, disposal of subsidiaries, special purpose entities, and taxes, it focuses on the link between underlying economic events and the information in financial statements and how this link affects the assessment of corporate performance. The first part of the book provides description of the accounting rules governing M&A transactions, while the second part includes cases of M&A transactions. Each case focuses on a different element of an M&A transaction, and it is followed by a detailed solution with a complete analysis. Unlike other books in this field, this textbook focuses exclusively on accounting and financial analysis for graduate and upper undergraduate level courses in financial analysis, corporate finance, and financial accounting.
European Higher Education Area: The Impact of Past and Future Policies
Sketches a vivid picture of the state of higher education in Europe almost 30 years after the fall of the Berlin Wall. The emphasis is on the role of the Bologna Process, The authors document long-term transformations and recent cracks in the established higher education pathways and the broader policy narratives that supported them for the last 20-30 years.Are we witnessing the advent of a new era? If so, that raises questions regarding the future of higher education, some of which are addressed in this volume. How will this new historical situation influence higher education? What can be done in higher education, building on what has been already achieved in these past years, including the Bologna Process itself, to benefit citizens, institutions, countries, and Europe as a whole?
European Financial Markets : The Effects of European Union Membership on Central and Eastern European Equity Markets
This study empirically explores and quantifies the effects of EU accession on the risk and return of equity markets in eight Central and Eastern European markets joining the EU in 2004.
Essentials of investment and risk analysis : Theory and applications
Provides an overview of the evolution of investment and risk, together with a synthesis of research on these developments. It explores how exposures can be modified by measuring and managing them and introduces readers to the latest strategies and trends in investment. Broad in scope, the book covers the most important aspects of investment risk management, including the time value of money, financial markets, equity markets, bond markets, and portfolio theory.
Equity, Equality and Diversity in the Nordic : Model of Education
Does the Nordic model of education still stand by its original principles and safeguard education for all? This Open Access volume is a carefully crafted collection of chapters that investigate the different aspects of equity, equality and diversity across the education systems in the Nordic countries.
Equity Valuation Using Multiples : An Empirical Investigation
Andreas Schreiner examines the role of multiples in equity valuation. He transforms the standard multiples valuation method into a comprehensive framework for using multiples in valuation practice, which corresponds to economic theory and is consistent with the results of a broad empirical study of European and U.S. equity markets.
Equity policies in global higher Education : Reducing inequality and increasing participation and attainment
This book discusses and analyses global policies and practices aimed at promoting equity in higher education participation and attainment. Although the massification of higher education systems has facilitated the participation of students from deprived backgrounds, socioeconomic inequalities persist in access to the most prestigious institutions and programmes. Privileged students benefit from a number of advantages in the competition for selective and scarce places: access to information, lower aversion to debt, higher expectations, better previous schooling and higher academic achievement.
Equity Ownership and Performance : An Empirical Study of German Traded Companies
The empirical studies presented in this book model the endogeneity by applying the simultaneous equations methodology on the relation of ownership and financial performance as well as on different ownership dimensions themselves.
Equity markets, valuation, and analysis
The primary purpose of this scholarly book is to provide an objective look into the dynamic world of equity markets, valuation, and analysis. The coverage extends from discussing basic concepts and their application to increasingly intricate and real-world situations. This volume spans the gamut from theoretical to practical while attempting to offer a useful balance of detailed and user-friendly coverage.
Equity Financing and Covenants in Venture Capital : An Augmented Contracting Approach to Optimal German Contract Design
Karoline Jung-Senssfelder presents the first augmented contracting analysis, focusing on the interaction of both, financial instruments and covenants, in the creation of incentives to the contracting parties. With a focus on the German market, she integrates the findings of her model-based theoretical and survey-based empirical analyses to derive value-adding implications for an incentive-compatible contract design in the German venture capital market.
Equity and efficiency considerations of public higher education
It has become part of the conventional wisdom in the economics of education that subsidies to higher education have a regressive distributional effect. Given that relatively more children from wealthier families enroll in higher education, many economist assume that these subsidies to higher education have an unwanted distributional impact. This volume presents new empirical evidence for the cross-sectional point of view and provides an analytical framework for the longitudinal perspective. The present volume also analyzes the equity and efficiency effects of widely-discussed funding reforms and proposes a voluntary graduate tax.
Empowering Teaching for Digital Equity and Agency ; IFIP TC 3 Open Conference on Computers in Education, OCCE 2020, Mumbai, India, January 6–8, 2020, Proceedings
This book constitutes the refereed post-conference proceedings of the IFIP TC 3 Open Conference on Computers in Education, OCCE 2020, held in Mumbai, India, in January 2020. The 11 full papers and 4 short papers included in this volume were carefully reviewed and selected from 57 submissions. The papers discuss key emerging topics and evolving practices in the area of educational computing research. They are organized in the following topical sections: computing education; learners’ and teachers’ perspectives; teacher professional development; the industry perspective; and further aspects.
Electronic vs. Floor Based Trading
Historically, specialists and other floor brokers, in direct contact on the trading floor, have been at the heart of operations at the national U.S. equity exchanges. At the other end of the spectrum, electronic trading platforms have characterized most other equity markets globally for many years. Recent developments at the NYSE have moved in this direction, but fundamental questions effecting market quality remain. Can the unique services offered by the floor be provided as effectively in an electronic environment? Which environment would institutional and retail traders each find most suitable to their special needs? Which environment offers better price and quantity discovery? These are some of the questions that are addressed in this book, while providing perspective on the future direction that exchange market structure is likely to follow in the coming years.
eHealth Solutions for Healthcare Disparities
eHealth Solutions for Health Care Disparities brings these currents together, challenging readers to use, promote, and develop new technology-based methods for closing these gaps. The book examines cyber-strategies with the greatest potential toward effective, equitable care, improved service delivery and better health outcomes for all.
Education for Children with Disabilities in Addis Ababa, Ethiopia : Developing a Sense of Belonging
This book presents insights into the lived realities of children with disabilities in primary schools in Addis Ababa, Ethiopia. It examines specific cultural and societal characteristics of Ethiopia that influence the education of children with disabilities. The book presents findings drawn from interviews with, and participant observation of the schoolchildren, family members, teachers and other “experts”, and places these findings in a cultural-historical context. The multidimensional approach taken allows for, on the one hand, the provision of a historical grounding of the book, explaining the main historical junctures and their implications for education, and the discussion of the role of culture and society as barriers and facilitators of education.
Education and skills for inclusive growth, green jobs and the greening of economies in Asia : Case study summaries of India, Indonesia, Sri Lanka and Viet Nam
Presents an overview of the main research findings and case studies concerning education and skills for inclusive growth, green jobs and the greening of economies. Focusing on India, Indonesia, Sri Lanka and Viet Nam, it discusses government and business sector responses to these issues and how Technical and Vocational Education and Training (TVET) systems and institutions are addressing both the renewal of curricula in the context of green growth dynamics, and patterns of training and skills development to meet demands. In addition, the book examines cross-country issues, concerns and prospects regarding education and skills for inclusive growth and green jobs for the four countries. The book also provides summaries of the case studies undertaken for India, Indonesia, Sri Lanka and Viet Nam.
Education and Equity : International Studies in Educational Inequality, Theory and Policy
The pursuit of equity as a goal of public policy is examined in this book through a series of national case-studies, covering many different global contexts from the wealthiest to some of the poorest nations on earth.
Economics, Sustainability, and Natural Resources: Economics of Sustainable Forest Management
The economics of sustainability is much more complex than the neoclassical (Newtonian) economic approach to economic efficiency. Forest resources provide the ideal starting point for the economic analysis of sustainability. This book provides a systematic critique of neoclassical economic approaches and their limitations with respect to sustainability. Leading economists from different streams of economics discuss key economic aspects of sustainability and sustainable forest management including complexity, ethical issues, consumer choice theory, intergenerational equity, non-convexities, and multiple equilibria. This is the book which integrates different streams of economics – complexity theory, behavioral economics, post-Keynesian consumer choice theory, social choice theory, and non-convexities – and suggests the main features of Post-Newtonian economics.
Dumbing Down : The Crisis of Quality and Equity in a Once-Great School System—and How to Reverse the Trend
This book examines the challenges and issues caused by a move to a marketized education system in Sweden. Observing the introduction of the school voucher system and a postmodern social constructivist view of knowledge, the move away from objective knowledge is identified as the core reason for Sweden’s current education crisis. The impact of declining education standards on the labor market is also discussed.
Designing sustainability for all : The design of sustainable product-service systems applied to distributed economies
This book introduces design for Sustainable Product-Service Systems (S.PSS) and for Sustainable Distributed Economies (S.DE). These are introduced as technical and operative tools for the development of a new generation of designers, responsible and capable of designing environmentally-sustainable products.
