...23-0 Chapter Twenty Three Options and Corporate Finance: Basic Concepts Sixth Edition 23 Prepared by Gady Jacoby University of Manitoba McGraw-Hill Ryerson © 2005 McGraw Hill Ryerson Limited 23-1 Chapter Outline 23.1 Options 23.2 Call Options 23.3 Put Options 23.4 Selling Options 23.5 Stock Option Quotations 23.6 Combinations of Options 23.7 Valuing Options 23.8 An Option-Pricing Formula 23.9 Stocks and Bonds as Options 23.10 Capital-Structure Policy and Options 23.11 Mergers and Options 23.12 Investment in Real Projects and Options 23.13 Summary and Conclusions McGraw-Hill Ryerson © 2005 McGraw Hill Ryerson Limited 23-2 23.1 Options Many corporate securities are similar to the stock options that are traded on organized exchanges. Almost every issue of corporate stocks and bonds has option features. In addition, capital structure and capital budgeting decisions can be viewed in terms of options. McGraw-Hill Ryerson © 2005 McGraw Hill Ryerson Limited 23-3 23.1 Options Contracts: Preliminaries An option gives the holder the right, but not the obligation, to buy or sell a given quantity of an asset on (or perhaps before) a given date, at prices agreed upon today. Calls versus Puts Call options gives the holder the right, but not the obligation, to buy a given quantity of some asset at some time in the future, at prices agreed upon today. When exercising a call option, you call in the asset. Put options gives the holder the right, but...
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...BADM 320: Principles of Marketing University of Illinois at Urbana-Champaign Spring 2014 Class Location: 141 Wohlers Hall Instructor: Dr. Mark Wolters Email: mwolter@illinois.edu (badm320uiuc@gmail.com for TAs) Twitter: @woltersworld Mailbox: 350A Wohlers Hall – Professor’s Office: 10 Wohlers Hall Office Hours: Prof. Wolters Tuesday & Thursday 9:30-11:00 & 2:00-3:20 or by appointment. The day preceeding each exam the professor will be in the BIF Atrium answering questions, time TBA. Course Website and Social Media Sites: www.woltersworld.com follow the “Business Courses” link for BADM 320 Principles of Marketing for class slides, summary videos and course information. Additionally, course topic blogs will be posted here. www.youtube.com/woltersworld location of summary videos for class topics. Please subscribe in order to receive new class videos. www.twitter.com/woltersworld for weekly class topics, course updates, in class discussion facilitation, please follow in order to keep up with class room discussions. “Like” Wolters World on Facebook: Class videos will be posted as well as discussion topics and Frequently Asked Questions. The course has a Compass 2G page for slides, documentation and quizes. Lecture Times: Tuesday and Thursday 8:00-9:20. Teaching Assistants’ Information: Hyewon Cho: Office Hours: Mondays 3:30-5:00, Survey Building 202 Yaxian Xie: Office Hours: Wednesdays 1:30-3:00pm, Survey Building Room 202 Email for BADM 320 Questions:...
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...Chapter 10 1. Receivables Chapter Opening Vignette Critical Thinking Challenge Questions* How are Sun-Rype’s customers different from CIBC’s? - Sun-Rype’s customers are mainly companies (grocery stores/chains/distribution centres) who buy Sun-Rype’s food and beverage products. CIBC’s customers are individuals as well as companies who purchase CIBC’s financial services/products. - There may be less risk associated with Sun-Rype’s credit customers than with CIBC’s customers since the dollar amount of CIBC’s transactions are significantly larger than Sun-Rype’s 2. Why would CIBC experience a higher rate of uncollectible accounts than SunRype does? - Sun-Rype’s primary customers would likely be in the habit of making regular purchases; they would have to pay their accounts to ensure that subsequent purchases are delivered. CIBC’s customers may include individuals or companies of a higher risk category such as car loans for individuals or companies borrowing funds for a major expansion. *The Chapter 10 Critical Thinking Challenge questions are asked on page 496 of the text. Students are reminded at the conclusion of Chapter 10, page 515 of the text, to refer to the Critical Thinking Challenge questions at the beginning of the chapter. The solutions to the Critical Thinking Challenge questions are available here in the Solutions Manual and accessible to students on the Online Learning Centre. Copyright © 2010 by McGraw-Hill Ryerson Limited. All rights reserved. 809 Fundamental...
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... 2015 - 2016 MODULE LEADER: Aspasia Simillidou Programme: Business Contents 1 MODULE SUMMARY .................................................................................... 3 1.1 Contacting the module tutor. .................................................................... 3 1.2 Classes ………………………. .................................................................. 3 2 OVERVIEW OF THE MODULE ...................................................................... 4 3 ASSESSMENT…………................................................................................. 6 4 LEARNING MATERIALS................................................................................ 6 5 SCHEDULE OUTLINE.................................................................................... 8 6 MODULE GRADING SYSTEM...................................................................... 10 6.1 Re-assessment…………………………………………………………..…. 11 6.2 Deferral of assessment……………………………………………………. 11 7 MODULE ATTENDANCE AND REGULATIONS........................................... 12 8 ACADEMIC MISCONDUCT AND PLAGIARISM… ....................................... 13 1 MODULE SUMMARY 1.1 Contacting the module tutor You can contact the module tutor in the following ways: Contact details Email: aspasiasim@gmail...
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...Course Study Guide 2011–12 International Business Management BUSI 1493 [pic] Contents 1. Welcome 3 2. Introduction to the Course 4 2.1 Aims 4 2.2 Learning Outcomes 4 2.2.1 Knowledge and understanding of: 4 2.2.2 Intellectual Skills: 4 2.2.3 Subject practical skills: 5 2.2.4 Transferable skills: 5 2.3 Learning and teaching activities 5 3. Contact Details 5 4. Course Content 6 4.1 Session Reading 20 5. Assessment Details 21 5.1 Summary of assessment 21 5.2 Detailed description of assessment 21 6. Other Details 23 1. Welcome Welcome to the exciting world of International Business Management! In this era of globalization, there are very few companies that can say that they are not part of a global network. Every firm has to think of itself as a global company, if for no other reason than because it has to meet competition from global companies. This changes the entire strategy of the firm. In the future, we expect that all of you will be involved in managerial decision making that will take you beyond the realms of your geographical territory. This course on International Business Management will have the focus on helping you make better international decisions. Aside from the opportunities offered by globalisation, there are also many risks in entering into the global market. This course will attempt to address, in a structured format, the ways and possibilities of addressing...
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...NEW YORK UNIVERSITY Stern School of Business – Undergraduate Division International Study Project (Spring 2007) Latin American Division http://sternclasses.nyu.edu Instructors (jointly teaching all four sections) |Name |Sunder Narayanan |V. Srivatsan | |Office |901 Tisch |KMC 8-85 | |Phone |(212) 998-0541 |(212) 998-0427 | |Stern E-mail |snarayan |vsrivats | |Office hours |By appointment |By appointment | Course Information |Section |C50.0011.04 |C50.0011.05 |C50.0011.12 |C50.0011.13 | |Meeting Time |MW 11:00-12:15 |MW 2:00-3:15 |TR 2:00-3:15 |TR 3:30-4:45 | |Classroom |KMC 4-90 |Tisch UC-63 |Tisch UC-63 |Tisch UC-63 | |Company | ...
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...Course Outline RSM222H1S Management Accounting (I) ------------------------------------------------- Winter 2015 Class timelocation, and instructor | L0101 | Monday | 10-12am | WO 20 | Gus De Franco | | L0201 | Monday | 12-2pm | WO 20 | Gus De Franco | | L0301 | Tuesday | 10-12pm | WO 25 | Gus De Franco | | L0401 | Tuesday | 12-2pm | WW121 | Gus De Franco | | L0501 | Tuesday | 2- 4pm | WO 25 | Hai Lu | | L0601 | Tuesday | 4- 6pm | WO 25 | Hai Lu | | L5101 | Tuesday | 7- 9pm | WO 20 | Amy Kwan | | L0901 | Wednesday | 4- 6pm | WO 25 | Amy Kwan | | L1001L0701 | ThursdayThursday | 8-10am10-12am | WW119WO 20 | Donna LosellEszter Palancz | | L0801 | Thursday | 12- 2pm | WO 20 | Eszter Palancz | Tutorial time and location | | | | | | | T0801 | Thursday | 10-11am | UC 52 | | | T0101 | Thursday | 11-12pm | SS 1074 | | | T0901 | Thursday | 12-1pm | SS 2105 | | | T0201 | Thursday | 1-2 pm | SS 1086 | | | T0301 | Thursday | 2-3pm | WO 30 | | | T0401 | Thursday | 3-4pm | WW 120 | | | T0501 | Friday | 9-10am | WO 25 | | | T0601 | Friday | 10-11am | WW119 | | | T0701 | Friday | 11-12pm | WW119 | | | T1101T1001 | FridayFriday | 12-1pm1-2 pm | SS 1088SS 2127 | | Instructorcontact information | Hai Lu (course coordinator), RT530, hai.lu@rotman.utoronto.caGus De Franco, RT537, Gus.Defranco@rotman.utoronto.ca Donna Losell, RT 529, losell@rotman.utoronto.ca Amy Kwan, amyk.kwan@utoronto.caEszter...
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...------------------------------------------------- Course OutlineDepartment of Accounting and FinanceSchool of Business and Economics | ACCT 4250-01 Advanced Management Accounting (3,0,0) MWF 1:30-2:20 PM A&E 208 Instructor: Dr. Laura Jean Kreissl Office: IB 2060 Office Hours: please check office door Email: lkreissl@tru.ca Email is strongly recommended over voicemail as it is checked more frequently Phone/Voice Mail: 250-852-7675 Last Updated: November30, 2015 Calendar Description Building on ACCT 3250: Intermediate Management Accounting, students explore the integrative and interdisciplinary role of management accounting and its contribution to the strategic management process and the provision of quantitative and non-quantitative information for planning, control, and decision making. Topics include management control systems; results controls, action, personnel and cultural controls; control system tightness; control system cost; designing and evaluating management control systems; financial responsibility centers including transfer pricing; planning, and budgeting; incentive systems; financial performance measures; the myopia problem; uncontrollable factors; corporate governance; and ethical issues. | Educational Objectives/Outcomes Upon completing this course, students will be able to: 1. Locate the role of Management Control Systems (MCS) in both strategy and operations. 2. Describe results control and its applications. ...
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...MGT3110 Business and Society MODULE HANDBOOK 2013-2014 Module Leader (London): Dr. Andrea Werner Module Tutor (Dubai): Mr. Kieran Ross Middlesex University Dubai Business School Table of Contents 1. INTRODUCTION AND MODULE SUMMARY.............................................................3 Module aims .................................................................................................................3 Contacts .......................................................................................................................3 Module Website on MyUniHub .....................................................................................3 Learning Outcomes ......................................................................................................4 Assessment Scheme ...................................................................................................4 Employability Skills.......................................................................................................4 Code of Conduct ..........................................................................................................5 2. LEARNING MATERIALS ............................................................................................6 3. TIMETABLE AND TEACHING PROGRAMME ...........................................................8 Lecture and Seminar Schedule.................................................................................... 8 Lectures...
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...NAME / NOMBRE: STRATEGIC PRODUCT CREATION PROFESSORS / PROFESORES: T. Laseter TERM / TRIMESTRE: Second Term New products offer the lifeblood of any dynamic business organization. Given the increasing use of cross-functional teams in corporate product creation, you may have the opportunity to be a part of this critical process regardless of your planned functional focus. This course will draw upon the recently published book “Strategic Product Creation” (McGraw-Hill, December 2006) coauthored by the course professor. The book takes an executive view of managing corporate product development drawing upon the experiences of global organizations such as Disney Imagineering, Procter & Gamble, Mars Incorporated, Whirlpool Corporation, United Technologies, and IBM. The course will be largely case-based covering a range of industries from software development (Activision) to automotive (GM) but also include some hands on exercises and a group simulation. This course offers a general management view of product creation by exploring frameworks and case examples from a wide range of industries. It should serve students well who seek a career in a corporate environment or as a consultant serving large corporations. Broadly, the course will examine the key processes in corporate product creation including: Product Creation Leadership Product Idea Generation Technology Capabilities Product Creation Process Design The Competitive Product Portfolio People and Project...
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...Larson−Wild−Chiappetta: Fundamental Accounting Principles, Seventeenth Edition 5. Accounting for Merchandising Operations Text © The McGraw−Hill Companies, 2004 “I felt we should go into something that we had some connection to”—Dwayne Lewis (standing; Michael Cherry sitting) 5 A Look Back Accounting for Merchandising Operations A Look at This Chapter This chapter emphasizes merchandising activities. We explain how reporting merchandising activities differs from reporting service activities. We also analyze and record merchandise purchases and sales transactions and explain the adjustments and closing process for merchandisers. A Look Ahead Chapter 6 extends our analysis of merchandising activities and focuses on the valuation of inventory. Topics include the items in inventory, costs assigned, costing methods used, and inventory estimation techniques. Chapter 4 focused on the final steps of the accounting process. We explained the importance of proper revenue and expense recognition and described the closing process. We also showed how to prepare financial statements from a work sheet. Larson−Wild−Chiappetta: Fundamental Accounting Principles, Seventeenth Edition 5. Accounting for Merchandising Operations Text © The McGraw−Hill Companies, 2004 Learning Objectives CAP Conceptual Analytical Procedural merchandising activities C1 Describeincome components for aand A1 Compute the acid-test ratio and explain its use to assess liquidity...
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...University Press McGraw-Hill Education McGraw-Hill House Shoppenhangers Road Maidenhead Berkshire England SL6 2QL email: enquiries@openup.co.uk world wide web: www.openup.co.uk and Two Penn Plaza, New York, NY 10121–2289, USA First published 2007 Copyright # Dan Laughey 2007 All rights reserved. Except for the quotation of short passages for the purposes of criticism and review, no part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior permission of the publisher or a licence from the Copyright Licensing Agency Limited. Details of such licences (for reprographic reproduction) may be obtained from the Copyright Licensing Agency Ltd of Saffron House, 6–10 Kirby Street, London, EC1N 8TS. A catalogue record of this book is available from the British Library ISBN–10: 0335 218 13X (pb) 0335 218 148 (hb) ISBN–13: 9780 335 218 134 (pb) 9780 335 218 141 (hb) Library of Congress Cataloguing-in-Publication Data CIP data applied for Typeset by YHT Ltd, London Printed in Poland by OZGraf S.A. www.polskabook.pl Contents List of illustrations Acknowledgements 1 What is media theory? What are media? What is theory? What is media theory? How to use this book Behaviourism and media effects Introduction Lasswell’s chain of communication and propaganda technique Wertham: Seduction of the Innocent Cantril: The Invasion from Mars Cultivation theory Agenda-setting...
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...msscience.com Copyright © by The McGraw-Hill Companies, Inc. All rights reserved. Except as permitted under the United States Copyright Act, no part of this publication may be reproduced or distributed in any form or by any means, or stored in a database retrieval system, without prior written permission of the publisher. Send all inquiries to: Glencoe/McGraw-Hill 8787 Orion Place Columbus, OH 43240 ISBN 0-07-867338-0 Printed in the United States of America 1 2 3 4 5 6 7 8 9 10 045 09 08 07 06 05 04 Table of Contents Chapter 1: The Nature of Science . . . . . . . . . . . . . . . . . . . . . . .1 Chapter 2: Measurement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5 Chapter 3: Atoms, Elements, and the Periodic Table . . . . . . . . . .9 Chapter 4: States of Matter . . . . . . . . . . . . . . . . . . . . . . . . . . .13 Chapter 5: Matter—Properties and Changes . . . . . . . . . . . . . . .17 Chapter 6: Atomic Structure and Chemical Bonds. . . . . . . . . . .21 Chapter 7: Chemical Reactions. . . . . . . . . . . . . . . . . . . . . . . . .23 Chapter 8: Substances, Mixtures, and Solubility . . . . . . . . . . . .25 Chapter 9: Carbon Chemistry . . . . . . . . . . . . . . . . . . . . . . . . .29 Chapter 10: Motion and Momentum . . . . . . . . . . . . . . . . . . . .33 Chapter 11: Force and Newton’s Laws . . . . . . . . . . . . . . . . . . .37 Chapter 12: Forces and Fluids . . . . . . . . . . . . . . . . . . . . . . . . .41 Chapter 13: Energy and Energy Resources . . . ...
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...CALIFORNIA STATE POLYTECHNIC UNIVERSITY, POMONA ACC 311 Intermediate Accounting I SPRING 2016 PROFESSOR: Dr. Hassan Hefzi OFFICE: 164-2085 OFFICE HOURS: 12:30 - 2:00 MW PHONE: (909) 869-2385 And by appointment E-mail: hhefzi@cpp.edu (I do not respond to e-mails on weekends) Text and other Materials: 1. Intermediate Accounting, Spiceland, Sepe and Nelson, 8th Ed., McGraw-Hill, 2016. 2. The Wall Street Journal, or the Journal of Accountancy. 3. FASB, Concept Statements No5, 6, 7 & 8). At http://www.fasb.org. Course Description: Analytical study and application of accounting theories and techniques including current literature of authoritative accounting organizations. 4 lecture/problem solving. Prerequisite: A minimum grade of “C” (2.0) in ACC 304 and a passing grade on the Graduation Writing Test. Non-accounting majors should refer to the current Cal Poly Pomona Catalog. Course Objectives: This course is aimed primarily towards those who will be providers of financial information for external use—those who will be primarily responsible for observing, selecting, measuring, and reporting financial information for external decision making. The main objective is to develop skills of APPLICATION AND ANALYSIS, i.e., to demonstrate the use of appropriate concepts, standards, and techniques after having considered the needs of financial statement users and how the behavior of the users may be influenced by financial accounting information...
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...CHAPTER 5 THE ACCOUNTING CYCLE: REPORTING FINANCIAL RESULTS OVERVIEW OF BRIEF EXERCISES, EXERCISES, PROBLEMS AND CRITICAL THINKING CASES Brief Exercises B. Ex. 5.1 B. Ex. 5.2 B. Ex. 5.3 B. Ex. 5.4 B. Ex. 5.5 B. Ex. 5.6 B. Ex. 5.7 B. Ex. 5.8 B. Ex. 5.9 B. Ex. *5.10 Topic Balancing the accounting equation Financial statement relationships Classifying balance sheet accounts Closing temporary accounts Closing entries of profitable firms Closing entries of unprofitable firms After-closing trial balance Profitability and liquidity Measuring interim revenue The worksheet Learning Objectives 1, 2 1, 2 1, 2 4 4 4 5 6 7 8 Learning Objectives 1-7 1, 2, 6 1, 2, 6 2, 4, 5 2, 4, 5 3 2, 4 2, 4 2, 4 6 6 1, 2, 7 1, 2, 7 2, 3 3, 6 Skills Analysis Analysis Analysis Analysis Analysis Analysis Analysis Analysis Analysis Judgment, communication, analysis Skills Analysis Analysis Analysis Analysis, communication Analysis, communication Analysis, communication Analysis Analysis Analysis, communication Analysis Analysis Analysis Analysis Analysis Communication, analysis Exercises 5.1 5.2 5.3 5.4 5.5 5.6 5.7 5.8 5.9 5.10 5.11 5.12 5.13 5.14 5.15 Topic Accounting terminology Financial statement preparation Financial statement preparation Closing and after-closing trial balance Closing and after-closing trial balance Real World: Circuit City Adequate Disclosure Closing entries of profitable firms Closing entries of unprofitable firms Adjusting versus closing entries Profitability and liquidity measures...
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