Using Technology to Examine the Entity-Choice Decision

2000 ◽  
Vol 22 (2) ◽  
pp. 76-99
Author(s):  
Nancy B. Nichols ◽  
Stephanie M. Bryant
Keyword(s):  
Cash Flow ◽  
Word Processing ◽  
Publicly Traded ◽  
Cd Rom ◽  
Technological Tools ◽  
Choice Decision ◽  
Processing Software ◽  
Tax Research

The AICPA Model Tax Curriculum (AICPA 1996a) stresses the importance of entity taxation throughout the first two undergraduate tax courses and a master's of accounting program. This paper provides instructors with a case that uses a simplified example of the Boston Celtics, a publicly traded partnership, to highlight the tax and nontax considerations that must be evaluated when making a choice of entity decision. The case also incorporates technological tools including CD-ROM or Internet-based tax research, Excel spreadsheets for preparing tax and cash flow projections, word-processing software, and an optional PowerPoint presentation. The case is designed to be completed in stages throughout the semester.

CD-ROM Applications in Education

1989 ◽  
Vol 18 (1) ◽  
pp. 37-41
Author(s):  
Stephen D. Bliss ◽  
M. Joy Gorence ◽  
Donald Haight
Keyword(s):  
Language Arts ◽  
Word Processing ◽  
Writing Skills ◽  
Global Studies ◽  
Research Information ◽  
Education Students ◽  
Research Topics ◽  
Cd Rom ◽  
Processing Software ◽  
Read Only Memory

The advent of computers in the classroom has changed the shape of education. Students now have the opportunity to utilize Compact Disc-Read Only Memory (CD-ROM) for research and compilation of information. Through the introduction of CD-ROM, students have been encouraged to research topics across the curriculum. The ease and availability of information through the CD-ROM has positively reinforced students to research topics for use in Global Studies, Science, Language Arts, and Computer courses. In addition, students have also been encouraged to utilize word processing software to correlate their research information and to present their topics in a more professional manner. The students use of the CD-ROM as a research tool, and word processing software for the final product, also seems to have had a positive affect on their organizational and writing skills.

Analyzing the figures of consolidated statement of cash flows of the world's biggest publicly traded oil and gas corporations

2020 ◽  
Vol 19 (6) ◽  
pp. 1101-1120
Author(s):  
O.V. Shimko
Keyword(s):  
Public Sector ◽  
Cash Flow ◽  
Oil And Gas ◽  
Cash Flows ◽  
Annual Reports ◽  
Capital Expenditures ◽  
Publicly Traded ◽  
The Public ◽  
Statement Of Cash Flows ◽  
Oil And Gas Companies

Subject. The article investigates key figures disclosed in consolidated cash flow statements of 25 leading publicly traded oil and gas companies from 2006 to 2018. Objectives. The focus is on determining the current level of values of the main components of consolidated statement of cash flows prepared by leading publicly traded oil and gas companies, identifying key trends within the studied period and factors that led to any transformation. Methods. The study draws on methods of comparative and financial-economic analysis, as well as generalization of materials of consolidated cash flow statements. Results. The comprehensive analysis of annual reports of 25 oil and gas companies enabled to determine changes in the key figures and their relation in the structure of consolidated cash flow statements in the public sector of the industry. It also established main factors that contributed to the changes. Conclusions. In the period under study, I revealed an increase in cash from operating activities; established that capital expenditures in the public sector of the industry show an overall upward trend and depend on the level of oil prices. The analysis demonstrated that even integrated companies’ upstream segment prevail in the capital expenditures structure. The study also unveiled an increase in dividend payments, which, most of the time, exceeded free cash flows thus increasing the debt burden.

scholarly journals A One Year Forecasting Project For Publicly Traded Companies

2011 ◽  
Vol 4 (9) ◽  
pp. 73
Author(s):  
Fred Petro
Keyword(s):  
Cash Flow ◽  
Team Member ◽  
Balance Sheet ◽  
Annual Reports ◽  
Publicly Traded ◽  
Accounts Receivable ◽  
Publicly Traded Companies ◽  
Income Statement ◽  
History Of ◽  
One Year

This project is intended to teach students to apply the material covered in their first graduate accounting course. This is accomplished by applying the material to an actual company selected by each team. The project is described as follows: The project includes a computerized spreadsheet preparation of a master budget forecast for an actual publicly traded company for one year into the future. . The dates depend upon when the annual reports are prepared for your company. The forecast begins the day following the last available published annual report. The forecast does not comprise any actual numbers regardless of when the actual annual or quarterly statements are prepared for the company selected. The actual balance sheet, income statement and statement of cash flow from the preceding year are included with the forecasted balance sheet, income statement and statement of cash flow. The company must have a physical inventory, and accounts receivable from sales. The company may not be one in which any team member(s) are employed. The forecast will include the following items:1. Introduction, including the history of the company and a description of the company plan and policies as given in the project2. Sales budget (twelve months).3. Schedule of purchases (twelve months).4. Schedule of collection of credit sales (accounts receivable) and cash sales (twelve months).5. Cash budget (twelve months).6. An Income statement (for the current year and the projected year).7. A Balance sheet (for the current year and the projected year).8. A Statement of cash flow (for the current year and the projected year).9. Cost-profit-volume analysis (twelve months).10. Conclusion and recommendations

The Effect of Voluntary Disclosure on Investment Inefficiency

2020 ◽  
pp. 0000-0000 ◽  
Author(s):  
Ilan Guttman ◽  
Xiaojing Meng
Keyword(s):  
Cash Flow ◽  
Information Acquisition ◽  
Voluntary Disclosure ◽  
Efficiency Loss ◽  
Decision Stage ◽  
Choice Decision

We introduce real decisions (a project choice decision, an investment scale decision, and an information acquisition decision) to the Dye (1985) voluntary disclosure framework and examine how the prospect of voluntary disclosure affects managers' real decisions. Riskier projects lead to more volatile environment and hence entail higher efficiency loss at the subsequent investment scale decision stage if managers are uninformed. If managers are informed, they can withhold bad information, and the value of this option is higher for riskier projects. We show that the voluntary nature of managers' disclosure may lead to two types of inefficiencies: (1) managers may choose riskier projects, which generate lower expected cash flow due to the higher efficiency loss at the subsequent decision stage, and (2) managers may overinvest in information acquisition, because informed managers with bad information have the option to pool with uninformed mangers and benefit from being overpriced.

Software Use Through Monadic and Dyadic Procedure

2008 ◽  
pp. 2073-2089
Author(s):  
Gregory E. Truman
Keyword(s):  
Software Design ◽  
Word Processing ◽  
User Performance ◽  
Theoretical Discussion ◽  
Design Features ◽  
Research Context ◽  
Processing Software ◽  
Performance Enhancing

Our research objectives are to provide a theoretical discussion on how software may impact user performance in ways contrary to designers’ intentions and users’ desires, and to empirically evaluate user performance impacts that derive from ostensibly performance-enhancing software features. We propose that dyadic procedure is associated with higher levels of user performance when compared to monadic procedure. Using word-processing software utilization as the research context, we test the proposition on data from 46 participants. Contrary to expectations, the results suggest that dyadic procedure may decrease the accuracy of users’ work. We conclude that software design features that are intended to improve user performance may have opposite effects, which raise questions about these features’ utility and desirability.

A hedonic study of network effects in the market for word processing software

2006 ◽  
Vol 41 (4) ◽  
pp. 747-763 ◽  
Author(s):  
Sujoy Chakravarty ◽  
Kutsal Dogan ◽  
Nels Tomlinson
Keyword(s):  
Word Processing ◽  
Network Effects ◽  
Processing Software

Using AlKaatibTM: Pedagogical and Research Applications

1986 ◽  
Vol 20 (1) ◽  
pp. 29-43
Author(s):  
Dilworth B. Parkinson
Keyword(s):  
Word Processing ◽  
Short Review ◽  
Daily Basis ◽  
Macintosh Computer ◽  
Processing Software

This Article consists of a short review of the Arabic and Persian word processing software for the Macintosh computer called AlKaatibTM, as well as a presentation of some of the ways in which it is now being used as a pedagogical and research aid. It should be stated at the outset that although I did not personally develop this software, I was intimately involved with developing the fonts for it, and with testing it in its initial stages, thereby providing input that was incorporated into the present version. This article should therefore be viewed not so much as an outside review of the software, but as an expression by someone who uses it on a daily basis of what it has meant to him.

scholarly journals Financial frictions and substitution between internal and external funds in publicly traded Brazilian companies

2012 ◽  
Vol 23 (58) ◽  
pp. 19-32 ◽  
Author(s):  
Márcio Telles Portal ◽  
João Zani ◽  
Carlos Eduardo Schönerwald da Silva
Keyword(s):  
Cash Flow ◽  
Financial Frictions ◽  
Negative Relationship ◽  
Investment Decisions ◽  
Order Theory ◽  
Publicly Traded ◽  
Pecking Order ◽  
Pecking Order Theory ◽  
Internal Funds ◽  
External Funds

The present study aimed to document the effects of financial constraints on the negative relationship between cash flow and external funds, a phenomenon associated with the Pecking Order Theory. This theory suggests that companies subject to more expensive external funds (financially constrained firms) should demonstrate a stronger negative relationship with cash flow than companies subject to minor financial frictions (financially unconstrained firms). The results indicate that the external funds of constrained firms consistently present less negative sensitivity to cash flow compared with those of unconstrained companies. Additionally, the internal funds of constrained companies demonstrate a positive sensitivity to cash flow, whereas those of unconstrained companies do not show any such significant behavior. These results are in accordance with the findings of Almeida and Campello (2010), who suggest the following: first, because of the endogenous nature of investment decisions in constrained companies, the complementary relationship between internal and external funds prevails over the substitutive effects suggested by the Pecking Order Theory; and second, the negative relationship between cash flow and external funds cannot be interpreted as evidence of costly external funds and therefore does not corroborate the Pecking Order Theory.

scholarly journals PRACTICALITY AND EFFECTIVINESS OF BILINGUAL COMPUTER-BASED LEARNING MODULE

2017 ◽  
Vol 1 (1) ◽  
pp. 12-23
Author(s):  
Adlia Alfiriani ◽  
Ellbert Hutabri
Keyword(s):  
Experimental Method ◽  
Word Processing ◽  
Cognitive Domain ◽  
Average Percentage ◽  
Computer Based Learning ◽  
Learning Module ◽  
Research Findings ◽  
Computer Based ◽  
Processing Software ◽  
High Level

This study was aimed at analyzing the level of practicalities and effectivenees of bilingual computer-based learning module on the topic of word processing software at State Elementary School Percobaan, Padang. The study was quantitative with an experimental method. Findings show that the products which were developed had high level of practicality with the value Kr = 1 (standard of practicality = 0.90). This was confi rmed in the test of scalability which the coeffi cient of scalability of Ks = 1 (standard of scalability = 0.60). Based on the effectiveness test in the cognitive domain, from 24 students, 20 of them were completing at the average percentage of 84.44 while 4 students were not. In the psychomotor domain, it was categorized as very good with students obtaining an average grade of 97.29 for each indicator. Therefore, this module is very good to use for learning especially in internasional schools. The research findings show give evidence to the teachers to continuously make innovation and it can also be used as a reference to develop modules on other topics.KEPRAKTISAN DAN KEEFEKTIFAN MODUL PEMBELAJARAN BILINGUALBERBASIS KOMPUTERPenelitian ini bertujuan untuk menganalisis tingkat kepraktisan dan efektivitas dari modul pembelajaran bilingual berbasis komputer pada pokok bahasan perangkat lunak pengolah kata di SD Negeri Percobaan Padang. Bentuk penelitian ini adalah kuantitatif dengan jenis eksperimen. Dari hasil penelitian didapatkan bahwa produk yang dikembangkan sudah sangat praktis dengan nilai Kr = 1 karena di atas syarat kepraktisan 0,90. Hal ini dipertegas dalam uji skalabilitas dimana koefisien skalabilitas atau Ks = 1, angka ini juga sudah memenuhi syarat yakni di atas 0,60. Dari uji efektivitas pada ranah kognitif dari 24orang siswa terdapat 20 siswa yang tuntas dengan persentase rata-rata 84,44. Untuk ranah psikomotor dikategorikan sangat baik dengan angka rata-rata yang diperoleh siswa pada setiap indikatornya yaitu 97,29. Dengan demikian, modul ini sangat baik digunakan dalam pembelajaran khususnya pada sekolah bertaraf internasional. Hasil penelitian memberikan gambaran kepada guru-guru untuk selalu melakukan inovasi dan dapat digunakan guru sebagai acuan untuk pengembangan modul pada pokok bahasan lainnya

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