SOUTHWEST AIRLINES CO. 2013 ANNUAL REPORT TO SHAREHOLDERS To our Shareholders: Our goals for 2013 were ambitious. We wanted to stay on track with our five Strategic Initiatives described below. We wanted to maintain our strong Brand, unique Culture, and award-winning Customer Service. We wanted to sustain our strong ontime performance and baggage handling. Finally, we wanted to improve our cost performance, achieve our profit requirement, and return value to our Shareholders. Just like in 2011
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Scholarship Fall 2012 An Analysis of Fraud: Causes, Prevention, and Notable Cases Kristin A. Kennedy University of New Hampshire - Main Campus, kaj79@wildcats.unh.edu Follow this and additional works at: http://scholars.unh.edu/honors Part of the Accounting Commons Recommended Citation Kennedy, Kristin A., "An Analysis of Fraud: Causes, Prevention, and Notable Cases" (2012). Honors Theses. Paper 100. This Senior Honors Thesis is brought to you for free and open access by the Student Scholarship at
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of Research and Development Expenditures LOUIS K. C. CHAN, JOSEF LAKONISHOK, and THEODORE SOUGIANNIS* ABSTRACT We examine whether stock prices fully value firms’ intangible assets, specifically research and development ~R&D!. Under current U.S. accounting standards, financial statements do not report intangible assets and R&D spending is expensed. Nonetheless, the average historical stock returns of firms doing R&D matches the returns of firms without R&D. However, the market is apparently too pessimistic
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investment banks. Specifically, bank-risk taking factors (including liquidity and capital risk exposures) are found particularly important to accurately assess profit efficiency: i.e. profit efficiency estimates are consistently underestimated without accounting for bank risktaking. Interestingly, our evidence suggests that size matters for both cost and profit efficiency, however this does not imply that more concentrated markets are more efficient. JEL classification: D2, G24, G32, L25 Key words: Investment
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Republika ng Pilipinas Quezon City Polytechnic University #673 Quirino Highway, San Bartolome Novaliches, Quezon City “Kalagayang Propesyunal ng mga Mag-aaral na Nakatapos ng Kursong Bachelor of Science in Information Technology sa Quezon City Polytechnic University Taong-Aralan 2009: Isang Pag-aaral” Isang pananaliksik bilang pagtugon sa Asignaturang Pagbasa’t Pagsulat tungo sa Pananaliksik (FIL 102) Mga mananaliksik: Genevieve Balagon Nena A. Colegado Noime
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quarter of 2009 on Nucor’s business. The case is designed to be taught in a single 75-minute class and is expected to require two to three hours of outside preparation by students. In order to facilitate students’ understanding of the economics of accounting figures, we have rearranged the balance sheet so that “earning assets” equal “permanent funding sources.” For real wealth to be created, the average return on earning assets must equal or exceed the weighted average cost of capital demanded by permanent
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/ 387 BUSINESS ADMINISTRATION Master of Business Administration Accredited by AACSB International, the Association to Advance Collegiate Schools of Business with concentrations in: Accounting Cyber Security Entrepreneurship Finance Global Business Information Systems and Technology Management Marketing Management Supply Chain Management Master of Business Administration for Executives Master of Business Administration for Professionals College of Business and Public Administration Jack
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small firm located near Chicago, Grieve Corporation manufactures laboratory and industrial ovens, furnaces, and heat processing systems for the U.S. market. Grieve began losing business as (i) foreign competitors began to penetrate the U.S. market and (ii) its customers began to move overseas and started sourcing locally. With the help of the International Trade Administration of the U.S. Department of Commerce, Grieve was able to identify potential Asian distributors. During a business trip to Asia
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FAR EASTERN UNIVERSITY INSTITUTE OF TOURISM AND HOTEL MANAGEMENT Super Dog’s Gym & Training Center ---------------------------------------------------------------------------- A Business Plan Presented to the Faculty of the Institute of Tourism and Hotel Management Far Eastern University Nicanor Reyes Street, Sampaloc, Manila ---------------------------------------------------------------------------- In Partial Fulfillment of the Requirements for the Degree of Bachelor of Science
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GREGORY HESS BY MITCHELL SKOTARCZYK FOR SENIOR THESIS SPRING 2011 2 Table of Contents I. Introduction…………………….……………………………………………………………….4 II. Literature Summary………………………………………...………………...….……………..5 III. IFRS……………………...……………………………………………………..……………11 IV. Carve-outs…………………………………………………………………………………....18 V. Culture and Accounting………………………………………………………………………25 VI. Conclusion………………………………………………………………...…………………30 Appendix………………………………………………………………………………………...32 Bibliography……………………………………………………………………………………
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