عنوان فارسی مقاله: کیفیت حسابرسی
عنوان انگلیسی مقاله:
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Accounting choices: Cash flow classification
Presentation choices permitted in IAS 7, “Statement of Cash Flows,” offer flexibility in classification of certain items on the cash flow statement that is not available under US GAAP.
This flexibility can significantly change the results in the operating section of the cash flow statement.
IAS 7, Paragraphs 33: “Interest paid and interest and dividends received are usually classified as operating cash flows for a financial institution. However, there is no consensus on the classification of these cash flows for other entities. Interest paid and interest and dividends received may be classified as operating cash flows because they enter into the determination of profit or loss. Alternatively, interest paid and interest and dividends received may be classified as financing cash flows and investing cash flows respectively, because they are costs of obtaining financial resources or returns on investments. [Emphasis added.] IAS 7, Paragraph 34: “Dividends paid may be classified as a financing cash flow because they are a cost of obtaining financial resources. Alternatively, dividends paid may be classified as a component of cash flows from operating activities in order to assist users to determine the ability of an entity to pay dividends out of operating cash flows. [Emphasis added.]
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Financial reporting quality and idiosyncratic return volatilitywww.sciencedirect.com/science/article/pii/S0165410110000261by S Rajgopal - 2011 - Cited by 234 - Related articlesIn this paper, we explore whether deteriorating financial reporting quality, proxied by accrual-based measures of earnings quality, is associated with increase in ...Financial reporting quality and information asymmetry (A case of ...european-science.com › Home › Vol 2, No 3(s) (2013) › Yaghoobnezhadby A Yaghoobnezhad - 2014 - Related articlesThe purpose of this paper is to examine empirically the impact of financial reporting quality on information asymmetry in Iran. Using three different attributes of ...Trust and Financial Reporting Quality - GARRETT - 2014 - Journal of ...onlinelibrary.wiley.com/doi/10.1111/1475-679X.12063/abstractby J GARRETT - 2014 - Cited by 27 - Related articlesNov 18, 2014 - Accepted by Christian Leuz. The authors thank Jean Bedard, Ted Christensen, Cynthia Clark, Michael Drake, Steve Glover, Udi Hoitash, Kurt ...Financial Reporting Quality of U.S. Private and Public Firms | The ...aaajournals.org › The Accounting Review › September 2013by OK Hope - 2013 - Cited by 115 - Related articlesOle-Kristian Hope, Wayne B. Thomas, and Dushyantkumar Vyas (2013) Financial Reporting Quality of U.S. Private and Public Firms. The Accounting Review: ...Searches related to financial reporting qualityfinancial reporting quality pdfhow to measure financial reporting qualityfactors affecting quality of financial reportingfinancial reporting quality meaninghigh quality financial reportingfinancial reporting definition wikipediaimportance of quality financial statementsassessing quality of financial reporting
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Stochastic and Dynamic Demand
As revenue management advanced, at least three major themes evolved. The first was the introduction of time dynamics, replacing fare class demand-to-come estimates with stochastic processes describing fare class arrivals. Beyond providing greater realism, this change brought to light an alternative to nested protection levels for controlling the sale of inventory; a method discussed in more detail in the remaining sections. A second theme was that of capturing network effects. As airlines developed route structures that required passengers to travel on more than one flight, the limitations of leg level models became increasingly clear to practitioners and mathematical modelers alike. For practitioners, the limitations manifested themselves in questions such as “what is the Y class fare on a leg when there are 100 different itineraries drawing upon Y class inventory, each with its own fare?” Mathematical modelers not only saw the need for network models, but devoted considerable effort to the problem while developing important theoretical insights along the way. Just as important were business considerations. For airlines, which often operate under razor-thin profit margins, the quest for fraction-of–a-percentage point improvements in revenue made good sense. Theoretical results as well as simulations were promising since every new class of models was more comprehensive and better reflective of actual customer behavior. While not every airline jumps on the bandwagon of any new theoretical development, models that are dynamic in nature and/or capture network effects explicitly have become accepted worldwide since they deliver promised improvements. Implementation of those run-time consuming methods was in no small measure made possible by the incredible increase in computing power available at little cost, and to better numerical approaches. A third theme was the development of better demand models, as was touched upon in Section 1.2.4. In the remainder of this section we address each of these topics in more detail. In contrast to the first two themes, the development of the demand models was mainly driven by airlines suffering losses due to shifts in passenger buying behavior caused by several factors. We will have more to say about this phenomenon in Section
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Quantitative Problem Solving Methods in the Airline Industry: A ...https://books.google.com/books?isbn=1461416086Cynthia Barnhart, Barry Smith - 2011 - Business & Economicsinduced by constrained inventory that every RM model must directly account for, one way or ... next are two facets of a more general issue: the model misspecification. ... Revenue management models frequently assume that fare classes are ...[PDF]Revenue manipulation and misspecification in real activities ...https://business.illinois.edu/files/accy/Proceedings/YS_2014/Discussant_Tzachi.pdfApr 19, 2014 - ... models of RAM suffer from misspecifications in the presence of revenue ... Inclusion of revenues in the first-stage models and how it is affected by revenue management ... or after random selection? More detailed comments ...Advances in Economics and Econometrics: Volume 1: Theory and ...https://books.google.com/books?isbn=0521871522Richard Blundell, Whitney K. Newey, Torsten Persson - 2006 - Business & EconomicsThe enlargement of the set of possible priors represents model misspecification. Second ... as a regret minimization rather than a revenue maximization problem.The Theory and Practice of Revenue Managementhttps://books.google.com/books?isbn=1402077017Kalyan T. Talluri, Garrett J. van Ryzin - 2004 - Business & EconomicsTests for Misspecification In contrast to the tests in the previous section, a test for ... it by applying it to testing the IIA property in a discrete-choice model (Section ...
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Example
The allowable wind pressures on a building, based on the strength of the superstructure and foundation are S and F, respectively The actual wind pressure on the building is W Find failure probability of entire system
دانلود رایگان مقاله پاورپوینت انگلیسی Monte Carlo Analysis
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Monte Carlo Is Not as Difficult as You Think - Minitab Blogblog.minitab.com/blog/understanding.../monte-carlo-is-not-as-difficult-as-you-thinkJan 11, 2013 - Before I started studying statistics, references to a mysterious "Monte Carlo Method" made it seem like the most cryptic thing in the data-analysis ...Monte Carlo Simulation - MATLAB & Simulink - MathWorkshttps://www.mathworks.com/discovery/monte-carlo-simulation.htmlLearn how to perform Monte Carlo simulations in MATLAB and Simulink. Videos and examples show how to apply statistical uncertainties to a model and ...What is Monte Carlo method or Monte Carlo analysis? - Definition from ...whatis.techtarget.com › Topics › Computer Science › Computing fundamentalsThe Monte Carlo method, also called Monte Carlo analysis, is a means of statistical evaluation of mathematical functions using random samples.Understanding and Creating Monte Carlo Simulation Step By Step ...Video for Monte Carlo Analysis▶ 13:37https://www.youtube.com/watch?v=3gcLRU24-w0Oct 24, 2013 - Uploaded by MomentsInTradingIn this video, I cover the basics of Monte Carlo simulation, and show how to make a Monte Carlo simulator in ...Searches related to Monte Carlo Analysismonte carlo simulation excelmonte carlo simulation examplemonte carlo simulation explainedmonte carlo simulation tutorialmonte carlo simulation pdfmonte carlo simulation definitionmonte carlo simulation matlabmonte carlo analysis pmp
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The Simulation
We now have all the information necessary to run our simulation. The procedure can roughly be described as follows:
Simulate the future stock price for each of the companies
Compute the option’s payoff for the simulated future stock prices
Repeat steps 1 and 2 until you have reached the desired number of trials
Compute the sample mean of the option payoff
Discount at the risk free rate to determine our estimate for the value of the option
دانلود رایگان مقاله پاورپوینت انگلیسی Monte Carlo Simulation
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Monte Carlo Simulation - MATLAB & Simulink - MathWorkshttps://www.mathworks.com/discovery/monte-carlo-simulation.htmlLearn how to perform Monte Carlo simulations in MATLAB and Simulink. Videos and examples show how to apply statistical uncertainties to a model and ...Monte Carlo Is Not as Difficult as You Think - Minitab Blogblog.minitab.com/blog/understanding.../monte-carlo-is-not-as-difficult-as-you-thinkJan 11, 2013 - Why would we want to do a Monte Carlo Simulation? There could be hundreds of reasons and thousands of examples, but they all reduce ...Understanding and Creating Monte Carlo Simulation Step By Step ...Video for Monte Carlo Simulation▶ 13:37https://www.youtube.com/watch?v=3gcLRU24-w0Oct 24, 2013 - Uploaded by MomentsInTradingIn this video, I cover the basics of Monte Carlo simulation, and show how to make a Monte Carlo simulator in ...Monte Carlo Simulation and Methods Introduction - GoldSimwww.goldsim.com/Web/Introduction/Probabilistic/MonteCarlo/In general terms, the Monte Carlo method (or Monte Carlo simulation) can be used to describe any technique that approximates solutions to quantitative ...Monte Carlo Method -- from Wolfram MathWorldmathworld.wolfram.com › ... › Interactive Entries › Interactive DemonstrationsThe most common application of the Monte Carlo method is Monte Carlo ... D. Markov Chain Monte Carlo: Stochastic Simulation for Bayesian Inference.Searches related to Monte Carlo Simulationmonte carlo simulation excelmonte carlo simulation examplemonte carlo simulation explainedmonte carlo simulation tutorialmonte carlo simulation pdfmonte carlo simulation definitionmonte carlo simulation matlabmonte carlo simulation in r
فهرست مطالب
Project Cost Management
Project Cost Management Processes
Types of Costs and Benefits
CP1: Planning Cost Management
CP2: Estimating Costs
My Health Intranet Sites
Categories of Cost Estimates
Cost Estimation Techniques
Using Estimation Techniques
Which technique is being used?
Typical Problems with IT Cost Estimates
PM Network: Estimates are just that
PM Network: Estimating Errors
Review: Cost Estimate Technique
CP3: Determining the Budget
Figure 7-4. Surveyor Pro Project Cost Baseline
Chapter Summary
CAPM – Things to know
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Review: Cost Estimate Technique(Parametric, Reserve Analysis, Bottom-up Estimate, Three-point estimate)
It was discovered that there are many unknowns about an activity and that it could cost a lot of more than estimated because it could take longer. So, some money is put aside to deal with the situation
There is a complicated activity for which there are many disagreements among the team about its cost estimate. So, an estimate was created by taking the average optimistic estimate, pessimistic estimate and realistic estimate.
The manager still had doubts about the estimate above so the complex activity was split up into smaller pieces. Estimate costs were placed on these pieces and then all were added up to reach the final figure/
For another activity, the number of work hours needed were multiplied by the hourly rate of a programmer
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7. Project Cost Management - A Guide to the Project Management ...https://www.safaribooksonline.com/library/view/a-guide-to/.../chap7.xhtml7 PROJECT COST MANAGEMENT Project Cost Management includes the processes involved in planning, estimating, budgeting, financing, funding, managing, ...Project Cost Management - Project Smarthttps://www.projectsmart.co.uk/project-cost-management.phpRating: 5 - 1 voteHow do we know what a project will cost? We really don't until the project is complete because we can't accurately predict the future. What we can do is create ...Project Cost Management Defined - ARES PRISM Blogblog.aresprism.com/project-cost-management-definedSep 29, 2014 - What is project cost management? Put simply, project cost management involves three main components: estimating, budgeting, and ...Searches related to Project Cost Managementproject cost management pdfproject cost management planproject cost management exampleproject cost management pptproject quality managementproject cost management softwareproject cost management definitionproject cost management pmbok
فهرست مطالب
Target Costing
Training Overview
What is Target Costing?
Brainstorming Exercise
Goal of Target Costing
Target Costing: The Nuts & Bolts
How it Works – Overview
How it Works – Part 1 – Analysis
How it Works – Part 2- Design
How it Works – Part 3 – Implement
Real World Example
Now It’s Your Turn
Now It’s Your Turn – Solution
Review & Summary
Reading List & Further Research
Sources
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Real World Example
In Business | Target Costing Approach–An Iterative Process:
Target costing Technique is widely used in Japan. In the automobile industry, the target cost for a new model is decomposed into target costs for each of the elements of the car–down to a target cost for each of the individual parts. The designers draft a trial blueprint, and a check is made to see if the estimated cost of the car is within reasonable distance of the target cost. If not, design changes are made, and a new trial blueprint is drawn up. This process continues until there is sufficient confidence in the design to make a prototype car according to the trial blueprint. If there is still a gap between the target cost and estimated cost, the design of the car will be further modified.
After repeating this process a number of times, the final blueprint is drawn up and turned over to the production department. In the first several months of production, the target costs will ordinarily not be achieved due to problems in getting a new model into production. However after that initial period, target costs are compared to actual costs and discrepancies between the two are investigated with the aim of eliminating the discrepancies and achieving target costs.
Source: Yasuhiro Monden and Kazuki Hamada, “Target Costing-Kaizen Costing in Japanese Automobile Companies,” Journal of Management Accounting Research 3, pp. 16-34.
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[PDF]Target Costing Discussion Paper - CIMAwww.cimaglobal.com/Documents/.../ReformingtheNHSfromwithin.pdfCIMA Discussion Paper: Target costing in the NHS | 01 |. Executive summary. A fundamental shift in performance often needs a radical change in the way an.[PDF]TARGET COSTINGwww.csus.edu/...%20target%20costing/my%20target%20costing%20handouts.pdfA target cost is the allowable amount of cost that can be incurred on a product and still earn the ... Explain how target costing is different from cost plus pricing.Target Costing | Formula | Example - AccountingExplainedaccountingexplained.com › Managerial Accounting › CVP AnalysisTarget costing is an approach in which companies set targets for its costs based on the price prevalent in the market and the profit margin they want to earn.Searches related to Target Costingtarget costing advantages and disadvantagestarget costing exampletarget costing formulatarget costing processtarget costing process stepstarget costing pdffeatures of target costingtarget costing ppt