What This Supplement Will Do for You |
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vii | |
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The Corporate Controller and Database Management Systems |
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1 | (16) |
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3 | (2) |
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5 | (1) |
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5 | (1) |
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Distributed Database Management Systems |
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5 | (1) |
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5 | (1) |
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6 | (1) |
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Multidimensional Databases |
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6 | (1) |
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6 | (2) |
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8 | (1) |
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8 | (1) |
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9 | (1) |
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9 | (1) |
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9 | (1) |
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10 | (1) |
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10 | (2) |
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12 | (1) |
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13 | (1) |
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Online Analytical Processing |
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14 | (1) |
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Online Transaction Processing |
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15 | (1) |
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16 | (1) |
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16 | (1) |
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Personal Information Agents |
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16 | (1) |
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The Corporate Controller and the Client/Server Environment |
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17 | (4) |
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17 | (1) |
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18 | (1) |
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19 | (2) |
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The Corporate Controller and Artificial Intelligence Applications |
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21 | (10) |
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21 | (4) |
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25 | (6) |
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Accounting Software Packages |
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31 | (18) |
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33 | (4) |
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37 | (1) |
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38 | (3) |
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41 | (2) |
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43 | (3) |
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46 | (3) |
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Financial Management Information Systems and Software Packages |
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49 | (30) |
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Inputs to the Financial Management Information System |
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50 | (1) |
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Financial MIS Subsystems and Outputs |
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51 | (1) |
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51 | (1) |
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Profit/Loss and Cost Systems |
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52 | (1) |
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52 | (2) |
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54 | (1) |
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Financial Budgeting, Planning, and Control |
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55 | (6) |
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Forecasting Financial Distress with Z Score |
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61 | (1) |
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62 | (2) |
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More Applications of the Z Score |
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64 | (1) |
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65 | (1) |
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Forecasting External Financing Needs-The Percent-of Sales Method |
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65 | (2) |
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Financial Modeling Languages |
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67 | (1) |
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Financial Analysis with Spreadsheets |
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67 | (1) |
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68 | (1) |
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Maximum Versus Minimum Profits |
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69 | (1) |
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Choice of Depreciation Method |
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69 | (1) |
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70 | (1) |
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71 | (1) |
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Long-Term Asset Decisions |
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72 | (1) |
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Long-Term Financing Decisions |
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73 | (1) |
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Other Financial Management Software |
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74 | (1) |
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Popular Budgeting and Planning Software |
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75 | (4) |
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79 | (26) |
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79 | (3) |
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82 | (2) |
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84 | (1) |
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84 | (4) |
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88 | (3) |
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Suretyship and Creditor's Rights |
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91 | (3) |
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94 | (1) |
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95 | (4) |
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99 | (3) |
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102 | (3) |
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Financial Statement Reporting: The Income Statement |
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105 | (18) |
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Financial Accounting Standards Board Statement Number 130 |
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105 | (4) |
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Disclosures Associated with Operations |
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109 | (1) |
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109 | (2) |
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111 | (2) |
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113 | (1) |
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113 | (1) |
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Revenue Recognition When a Right of Return Exists |
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114 | (1) |
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Software Revenue Recognition |
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115 | (1) |
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Warranty and Maintenance Revenue |
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115 | (1) |
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116 | (1) |
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117 | (1) |
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118 | (1) |
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118 | (2) |
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120 | (1) |
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120 | (1) |
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Diluted Earnings Per Share |
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121 | (2) |
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Financial Statement Reporting: The Balance Sheet |
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123 | (10) |
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123 | (1) |
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124 | (1) |
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125 | (1) |
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126 | (1) |
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Impairment of Fixed Assets |
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126 | (2) |
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128 | (1) |
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128 | (5) |
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Accounting and Disclosures |
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133 | (8) |
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133 | (3) |
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Disclosure of Capital Structure Information |
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136 | (1) |
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Related Party Disclosures |
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137 | (1) |
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Disclosure for Derivatives |
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138 | (1) |
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138 | (1) |
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Environmental Reporting and Disclosures |
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138 | (3) |
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Key Financial Accounting Areas |
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141 | (10) |
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141 | (2) |
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143 | (4) |
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147 | (1) |
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147 | (1) |
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148 | (3) |
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Accounting for Multinational Operations |
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151 | (12) |
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Introduction: Accounting Dimensions of International Business |
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151 | (1) |
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Foreign Currency Exchange Rates |
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152 | (1) |
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Accounting for Foreign Currency Transactions |
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153 | (1) |
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Transactions Denominated in U.S. Currency |
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153 | (1) |
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Transactions Denominated in Foreign Currency |
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153 | (2) |
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Translation of Foreign Currency Financial Statements |
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155 | (1) |
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156 | (4) |
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Interpretation of Foreign Financial Statements |
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160 | (1) |
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Harmonization of Accounting Standards |
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160 | (3) |
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Cost-Volume-Profit Analysis and Leverage |
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163 | (16) |
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Break-Even and Cost-Volume-Revenue Analysis for Nonprofit Organizations |
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163 | (16) |
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The Use of Capital Budgeting in Decision Making |
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179 | (12) |
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Comparing Projects with Unequal Lives |
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179 | (3) |
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How Income Taxes Affect Investment Decisions |
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182 | (9) |
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Avoiding Financial Distress: Key Financial Ratios and Metrics for Nonprofits |
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191 | (32) |
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192 | (1) |
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Analysis of the Balance Sheet |
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193 | (1) |
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193 | (4) |
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197 | (1) |
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197 | (1) |
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198 | (1) |
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198 | (1) |
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Appraisal of Solvency, Capital Structure, and Fund Balance |
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199 | (1) |
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Evaluation of the Statement of Activities |
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199 | (1) |
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200 | (1) |
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200 | (1) |
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201 | (1) |
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202 | (1) |
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202 | (2) |
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204 | (1) |
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204 | (1) |
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Analysis of Contributions |
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205 | (1) |
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205 | (1) |
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206 | (1) |
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206 | (1) |
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207 | (1) |
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207 | (1) |
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Spotting Potential Bankruptcy and Avoiding Financial Problems |
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207 | (3) |
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Case Study in Financial Statement Analysis: Family Service Agency of Utopia |
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210 | (1) |
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211 | (3) |
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214 | (1) |
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Analysis of the Statement of Activities |
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214 | (9) |
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Total Quality Management (TQM) and Quality Costs |
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223 | (12) |
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223 | (3) |
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226 | (1) |
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Quality Cost and Performance Reports |
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227 | (8) |
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Risk Management and Analysis |
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235 | (10) |
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236 | (2) |
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238 | (1) |
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Risk Analysis and Management Software |
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239 | (1) |
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240 | (1) |
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Risk Software Packages and Products |
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240 | (3) |
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Risk Modeling Software Applications |
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243 | (1) |
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Risk Management Information Systems (RMIS) Testing Laboratory |
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244 | (1) |
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Online Risk Management Database Services |
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244 | (1) |
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Reengineering and Outsourcing the Business |
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245 | (6) |
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245 | (4) |
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Outsourcing and Insourcing |
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249 | (2) |
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Forecasting and Financial Planning |
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251 | (12) |
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251 | (2) |
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253 | (1) |
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254 | (2) |
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Selection of Forecasting Method |
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256 | (1) |
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257 | (3) |
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Common Features and Assumptions Inherent in Forecasting |
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260 | (1) |
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Steps in the Forecasting Process |
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261 | (2) |
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Financial and Earnings Forecasting |
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263 | (16) |
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The Percent-of Sales Method |
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263 | (3) |
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The CPA's Involvement and Responsibility with Prospective Financial Statements |
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266 | (5) |
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271 | (6) |
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277 | (2) |
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279 | (8) |
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279 | (3) |
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282 | (1) |
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Lagged Regression Approach |
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283 | (3) |
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286 | (1) |
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Interest Rate Forecasting |
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287 | (8) |
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Interest Rate Fundamentals |
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287 | (1) |
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Statistical Methodology and a Sample Model |
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288 | (4) |
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Checklist for Screening Out Explanatory Factors |
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292 | (1) |
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293 | (1) |
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294 | (1) |
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Forecasting Foreign Exchange Rates |
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295 | (14) |
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Why Forecast Exchange Rates? |
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295 | (2) |
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Some Basic Terms and Relationships |
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297 | (3) |
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300 | (7) |
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A Framework for Evaluating Forecasts |
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307 | (1) |
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308 | (1) |
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309 | (8) |
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Cost of Prediction Errors |
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309 | (1) |
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310 | (1) |
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Measuring Accuracy of Forecasts |
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310 | (2) |
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The U Statistic and Turning Point Errors |
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312 | (1) |
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313 | (2) |
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315 | (2) |
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Forecasting Tools and Software |
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317 | (14) |
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Forecasting and Statistical Software |
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323 | (6) |
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Choosing the Right Package |
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329 | (1) |
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329 | (2) |
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The Use of Computer Software in Managerial Accounting |
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331 | (14) |
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331 | (3) |
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Forecasting and Statistics |
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334 | (2) |
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Project Planning and Evaluation |
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336 | (1) |
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337 | (1) |
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337 | (1) |
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338 | (1) |
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Activity-Based Costing (ABC) |
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339 | (1) |
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340 | (1) |
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Executive Management Games |
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341 | (1) |
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341 | (1) |
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342 | (3) |
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345 | (28) |
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347 | (1) |
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347 | (1) |
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347 | (1) |
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347 | (2) |
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349 | (1) |
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349 | (1) |
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Matching value Definitions and Valuation Reasons |
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349 | (1) |
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General Approaches to Business valuation |
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349 | (2) |
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Performing a General Analysis of the Company Being Valued |
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351 | (2) |
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Business valuation Methods |
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353 | (8) |
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361 | (1) |
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Control Premiums and Discounts |
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362 | (1) |
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362 | (1) |
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363 | (10) |
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Management Analysis of Operations |
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373 | (10) |
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373 | (1) |
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374 | (1) |
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Cost Analysis and Control |
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374 | (2) |
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376 | (1) |
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Cost of Prediction Errors |
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376 | (1) |
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377 | (1) |
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377 | (1) |
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378 | (1) |
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378 | (1) |
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378 | (1) |
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379 | (1) |
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380 | (1) |
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381 | (1) |
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381 | (2) |
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Economic Feasibility Study for an Information Technology (IT) Investment |
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383 | (36) |
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What Are the Types of Investment Projects? |
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384 | (1) |
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What Are the Features of Investment Projects? |
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384 | (1) |
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Understanding the Concept of Time value of Money |
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384 | (10) |
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How Do You Measure Investment Worth? |
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394 | (5) |
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How Do Income Taxes Affect Investment Decisions? |
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399 | (3) |
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How Does MACRS Affect Investment Decisions? |
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402 | (4) |
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What to Know About the Cost of Capital |
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406 | (7) |
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Economic Feasibility Study for a New Information System |
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413 | (4) |
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417 | (2) |
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Legal and Regulatory Environment of the Firm |
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419 | (8) |
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The Rationale for Regulation |
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419 | (1) |
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Antitrust Policy: Government Regulation of Market Conduct and Structure |
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420 | (2) |
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Resource Allocation and the Supply of Public Goods |
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422 | (1) |
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Public Project Analysis and Cost/Benefit Analysis |
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423 | (1) |
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424 | (1) |
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Social Goods and Externalities |
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424 | (3) |
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Management of Accounts Receivable |
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427 | (2) |
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427 | (2) |
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Financial Derivative Products and Financial Engineering |
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429 | (32) |
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429 | (1) |
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430 | (1) |
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431 | (1) |
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Why Investors Use Options |
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432 | (1) |
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433 | (1) |
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433 | (1) |
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434 | (2) |
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436 | (3) |
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The Risks and Rewards of Options |
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439 | (2) |
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Call and Put Investment Strategies You May Use |
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441 | (2) |
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443 | (1) |
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Selling an Option on Something You Don't Own |
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443 | (1) |
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444 | (3) |
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How to Choose an Option Strategy |
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447 | (1) |
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448 | (1) |
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Software for Options Analysis |
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449 | (1) |
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The Black-Scholes Option Pricing Model (OPM) |
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449 | (3) |
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452 | (1) |
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452 | (1) |
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453 | (1) |
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Returns and Risks for Futures Contracts |
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454 | (1) |
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455 | (1) |
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455 | (1) |
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456 | (1) |
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What Is a Stock Index Future? |
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457 | (1) |
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457 | (1) |
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Printed Chart Services and Software for Futures |
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458 | (1) |
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458 | (3) |
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461 | (18) |
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Why Is Forensic Accounting Necessary? |
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462 | (1) |
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When Does One Employ a Forensic Accountant? |
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463 | (1) |
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Where Is a Forensic Accountant Used? |
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464 | (1) |
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How Does a Forensic Accountant Work? |
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465 | (1) |
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A Case in Forensic Accounting |
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466 | (13) |
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479 | (56) |
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479 | (9) |
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488 | (20) |
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International Transfer Pricing |
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508 | (9) |
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Analysis of Foreign Investments |
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517 | (8) |
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525 | (10) |
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535 | (4) |
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Employment Eligibility Verification |
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535 | (1) |
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Social Security and Medicare Taxes |
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535 | (1) |
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535 | (1) |
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Sample Filled-in Tax Form |
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536 | (2) |
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Electronic Federal Tax Payment System |
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538 | (1) |
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539 | (2) |
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539 | (2) |
Index |
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541 | |