Your search returned over 400 essays for "assets"
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Investment in Intangible Assets

- In this new era where, to create competitive advantage, various firms invest a significant portion of their capital in intangible assets (Goldfigure, 1997) such as the technology and science oriented firms. Investment in intangible assets, for example patents, Human Resource, differs from investment in tangible assets along several aspects related with information asymmetry (Abuja et al, 2005). First, many intangible assets are unique for each firm (Aboody and Lev, 2000), such as brand name, which does not share common characteristics not only across industries but also across firms of same industry....   [tags: Business, Tangible Assests]

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Types Of Npas : Gross Assets, Doubtful, And Loss Assets

- TYPES OF NPAs: 1. Gross NPAs: Gross NPAs are the sum total of all loan assets that are classified as NPAs as per the RBI Guidelines as on Balance Sheet date. It reflects the quality of loan made by banks. It consists of all the substandard assets, doubtful, and loss assets (Tiwari and Sontakke, 2013). It can be calculated by following ratio: Gross NPAs Ratio = Gross NPAs/Gross Advances. 2. Net NPAs: Net NPAs are those type of NPAs in which the bank has deduct the provision regarding NPAs. It reflects the actual burden of banks....   [tags: Debt, Balance sheet, Bank, Loan]

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Human Assets On The Balance Sheet

- Human assets and whether there should be a value on humans has been a controversial issue in the recent years. Some individuals have argued that humans could be classified as assets because humans are a valuable resource of a business and placing value will help indicate importance to managers in order to cultivate the asset. However, others may object to the idea that humans are assets as this could be seen as demeaning; being listed alongside other business assets including inventory, plant and machinery....   [tags: Balance sheet, Asset]

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Value Of All Of The Assets And Liabilities

- Task 1 – Questions 1 Income statement-: Income statement is the financial statement that measures a company 's financial performance over a specific accounting period. Financial performance is assessed by giving a summary of how the business incurs its revenues and expenses through both operating and non-operating activities. Balance sheet-: Balance sheet is a statement at the book value of all of the assets and liabilities of a business or other organization present a particular date such as the end of the financial year....   [tags: Generally Accepted Accounting Principles]

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The 40 Developmental Assets for Adolescents

- The 40 Developmental Assets is a list of assets that help young children to understand how relationships with your family and friends work and how teens can live a healthy life with them. One way to better understand the Assets is to look at how the appear in novels. One novel the assets can be seen is The Pigman by Paul Zindel, a book about parents influences on kids and shows childrens care for people they love. Three assets from 40 Developmental Assets were Other Adult Relationship,Honesty,and Caring....   [tags: growing up healthy, caring and responsible]

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Statutory Declaration Of Assets And Serviceability

- Statutory declaration of assets and serviceability This precedent has been authored for LexisNexis by Karen Lee, Principal & Consultant, Legal Know-How. This document is part of a LexisNexis suite of Banking and Finance Law precedents prepared with the assistance of Specialist Editors Geoff Geha Partner, Clayton Utz and Karen Lee, Principal & Consultant, Legal Know-How. This precedent is current to August 2015. Introductory note This precedent is a statutory declaration of assets and serviceability....   [tags: Debt, Interest, Loan, Credit]

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The Purposes And Uses Of Assets

- What are the purposes and uses of assets. An asset is any item with economic value that can be converted to cash. Assets are resources that can be used to create income or reduce expenses and to store value. The purpose of assets is about protecting existing and expected value in those assets. Here are some examples of assets Car, Savings account, Wind-up toy collection, Money market account, shares of stock, forty acres of farmland, Home. When you sell excess capital in the capital markets in exchange for an asset, it is a way of storing wealth, and hopefully of generating income as well....   [tags: Finance, Weighted average cost of capital]

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Financial Assets Of The Banking Sector

- Introduction It is a known fact that the banking industry plays a huge role in today’s society, the industry has grown rapidly of many decades and still growing. The banking sector is that sector of the society that is actually responsible for the handling of financial assets for other sector of the economy, they do this by investing the financial assets in order to create more wealth in the society while regulating all the activities involved in the process. (What is the banking Sector 2015) The core operation of the baking sector is to hold financial assets for its various clients with the firm assurance that the assets can be withdrawn at any time when the need arises but the operation of...   [tags: Bank, Finance, Investment, Better]

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The Assets and Liabilities of Farms

- Thinking of owning a farm. Farming is great for some people but it’s not for all. A farm has many assets and liabilities when it comes to finances. One of the assets of owning a farm is seeing the plants grow and making a profit off of those plants. The liabilities of a farm are the expense of seed, cost of employees, and the cost incurred for plant care. A farm can be very expensive but it can also be very profitable. A liability of owning a crop farm is the expense of seed. Seed prices can vary depending on the crop that meets the farmer’s needs....   [tags: farming, seed, corn, farmers]

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Delta Of Delta 's Assets

- Delta Delta’s assets show an overall decrease from 2014 to 2015 ($54,005million to $53,134 million), which was represented in decreases in both current and other assets. Two of Delta’s largest sources of current assets, cash and cash equivalents along with accounts receivable showed decreases of over $100 million. These decreases were partially offset by hedge derivative assets, which increased by approximately $900 million. Another component aiding the large decrease was the drop in deferred income taxes from 2014 to 2015 ($926 million to $1,428 million)....   [tags: Balance sheet, Asset]

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The Conversion Of Assets Into Power

- “The conversion of assets into power generates a variety of sanctions, rewards, and instruments to penalize those who resist, to reward those who assist, to remove those who block, and to provide facilities for those who implement a collectively-set course of action.” (Etzioni 357). Amitai Etzioni is an Israeli-American philosopher, his work is mostly encapsulated in the field of socioeconomics. More specifically though, his work in communitarianism is significant. Communitarianism is the philosophy where there is a notional connection between the individual and the community....   [tags: White people, Black people, Race, African American]

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Safeguarding Assets: The SOX Act

- What is internal control. According to University of Phoenix, Axia College Internal Control and Cash (2009), internal control is all of the related methods and measures adopted within an organization to safeguard its assets and enhance the accuracy and reliability of its accounting records. The primary reasons for internal control are help companies protect their investments and merchandise against theft from everyone, including employees and to make sure that the accounting is done correctly and truthfully....   [tags: The Sarbanes- Oxley Act of 2002]

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Theory on Control of Assets

- ... • A fire started in your office because your accounting books got stuck in the toaster. You see this happening and you grab the fire extinguisher and put the fire out before more damage is done and potentially lethal circumstances may have occurred. • Important documents are lost but because your business has a policy to save you are able to retrieve the documents and submit them just like before d) Directive or entity level controls: Guiding into directions. They are controls that relate to high-level direction from legislators, senior management, and other accountable individuals....   [tags: internal controls, methods, companies]

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Theory On Control Of Assets

- Theory On Control Of Assets Internal Contols What are internal controls Efficient, logical, effective and systematic methods that include checks, reviews put in place by a company to ensure the veracity of financial information, meet operational and profitability goals and broadcast management policies throughout the organization. Internal controls are how a business or organization’s resources are directed, calculated and observed. Purpose of internal controls Ensure a business: • adheres to its policies and plans (Establish Protocols) • departments achieves all its goals and targets Helps: • Promote systematic, inexpensive, proficient and effectual operations....   [tags: financial, assurance, money]

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Intangible Assets

- INTRODUCTION According to Yale’s School of Management Robert Swieringa (1997), “We come to an age of technology, information, and global competition with a financial accounting model that was fashioned almost 100 years ago.” That same accounting model continues to evolve today. One area in particular is with accounting for intangible assets. In the business sector, assets are important economic resources and are classified as either tangible or intangible. Tangible assets are easily seen as physical objects that include items such as buildings, machinery, vehicles, and fixtures....   [tags: Business, Accounting]

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The Role Of Human Capital And Intangible Assets

- The role of human capital and intangible assets have grown over the years, but until recent accounting standards were still unable to catch up to report and recognize such an important asset. International Accounting Standard No 38 – Intangible Assets outlines the accounting for intangible assets, which is described as nonmonetary assets. Also, it describes the accounting treatment of intangible assets, which are not covered by another standard. As many nations around the world aggressively capitalize a range of intangibles, including internally generated goodwill....   [tags: Balance sheet]

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Walmart : A Huge Margin For Total Assets

- Walmart is a Fortune 500 company as it employs 2.2 million people in 4,000 stores in the U.S. They are a discount retailer company that sells everyday household items, appliances, outdoor furniture, and food. The total assets for Walmart year to date are worth 199.58 billion in the U.S. They have almost five times the assets that the closest competitor which is Amazon, which has 80 billion in total assets. Let`s just say they are ahead of the rest of the company`s by a huge margin for total assets....   [tags: Generally Accepted Accounting Principles, Asset]

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Why Accounting Fraud Is The Misappropriation Of Assets

- In today’s day and age, there is a lot of news that is related to corporate accounting fraud as companies intentionally manipulate their financial statements to show a better picture of their financial health. The objective of financial reporting is to provide financial information about a company to its various stakeholders such as investors and creditors so that these stakeholders can make decisions accordingly. Companies can show a better image of their financial well being by providing misleading information....   [tags: Enron, Fraud, Accounting scandals, Balance sheet]

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Records are Valuable Resource and Assets for Organizations

- According to Elizabeth Shepherd in journal “Why are Records in public sector organizational assets?” stated that record is recorded evidence of an activity that is of an action undertaken by an individual or a work group in the course of their business, which results in a definable outcome. A record is not defined by its physical form, its age, or the fact that it contains information. Its important characteristic is that it provides evidence of some specific activity. Activities may be carried out by people or may be largely or wholly programmed....   [tags: mix record systems, fiscal requirements]

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Private Security and Critical Infrastructure Assets

- The private security and law enforcement officer as well the FBI function and responsibilities have tightened after the 9/11 attacked. Private security officers are undergoing more advanced training from latest technology system to protect the nation to terrorism to be prepared and ready in any event that might come along the way like the 9/11 attacked. After the disastrous event of the 9/11 attack numerous companies and group of people obligate themselves a thorough investigation and evaluation....   [tags: National Security ]

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International Norms And Financial Assets And Liabilities

- The present work looks at the comparison of different types of international norms applied to financial assets and liabilities. Such use is intended to adjust the accounting to the “fair value” option. It is proper then, to count on the norms that have different accounting systems (the main two, based on IAS/IFRS and FAS) and on the different approaches used by the regulators as they apply the methods and principles of each one. At a time when the globalization of financial markets demands that its agents act with prudence, an approach that does not take into account the different characteristics of evaluation can induce deciding bodies in error....   [tags: International Financial Reporting Standards]

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The Most Valuable Assets Of Communities Are Their Members

- Community Assignment 2 The most valuable assets of communities are their members, because “no matter how poor or frightened or lacking in immediate power, each community has resources it can use to make significant improvement, including the most important resource, people” (Homan, 2016, p. 154). School social workers, by acting as liaisons between school and community, play an important role in obtaining and coordinating community resources to meet students ' needs and simultaneously offer professional assistance to parents and teachers....   [tags: High school, Education, Sociology, Social work]

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The World 's Dependence On Technology And The Assets

- When was the last time someone was on their phone while talking to you. When was the last time you went a day without looking at a screen. Just like majority of the world your answer so long ago that you cannot remember. With that being said, electronics are a first world necessity that a majority of privileged people cannot live without. New and improving technologies have made their way into the hands of millions around the world in the form of tablets, smartphones, etc. These imperative objects further the world’s access to information and boosts communication through means of search engines and social media; however, when there is a good equally present is a bad....   [tags: Mobile phone, Smartphone, Nokia, Motorola]

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Misappropriation Of Assets

- Introduction Over the past two years, corporate America has endured a plethora of fraudulent acts committed by those of high status within their respective corporations, most of which involve internal fraud. Internal fraud has two main aspects, misappropriation of assets and fraudulent financial reporting, with the focus of this discussion lying within the former. Misappropriation of assets is defined as fraud for personal gain. It is the most common type of fraud found among employees and frequently includes theft of cash and inventory....   [tags: Business Fraud]

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Assets Are Important Part Of Any Business Or Organization

- Assets are an important part of any business or organization. Assets are resources that add value to the business, fund daily operations and are used to pay expenses that have been incurred by the organization. Assets are listed on the balance sheet of an organization’s financial statements, which can be used for decision making by owners, management, investors and creditors of an organization. There are two different classifications of assets recognized on the balance sheet: current and noncurrent, or long-term, assets....   [tags: Balance sheet, Asset]

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The And Us Gaap Standards Applicable For Intangible Assets

- Question 1 The AASB and US GAAP standards applicable for intangible assets other than research and development Intangible assets other than research and development include patents, copyrights and intellectual property, licenses and franchises, computer software, motion picture film, taxi licenses etc. The applicable AASB standards for such intangible assets are: - AASB 138 for intangible assets o Paragraphs 18-67 for Recognition and measurement o Paragraphs 68-71 for Recognition of an expense o Paragraphs 72-87 for Measurement after recognition o Paragraphs 88-96 for Useful life o Paragraphs 97-106 for Intangible assets with finite useful lives o Paragraphs 107-110 for Intangible assets wi...   [tags: Generally Accepted Accounting Principles]

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Business Anaysis: Assets and Notes Receivable at PesiCo

- Among its current assets, PepsiCo’s accounts and notes receivable to total assets percentage fall down from 9.48% in year 2011 to 7.49% in 2013, due to its receivable period becomes long. In cash cycle, the shorter receivable period, the better. PepsiCo’ inventories to total assets percentage also fall down from 5.25% in year 2011 to 4.40% in year 2013, caused by decreased number of days to sell its inventories. decreased accounts and notes receivable and decreased inventories as percentages of total assets should raise some concerns and thus need to be analyzed further with liquidity ratios and asset utilization ratios to decide whether these are warning signs of the company’s financial hea...   [tags: investment, financial health]

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On Control of Corporate Assets

- On Control of Corporate Assets The most prominent mode of transferring control of corporate assets is merger. Recall that a merger is a transaction in which one corporation (the acquired) secures title to the stock or assets of another (the acquired). Consummation of a merger requires the approves the transaction, it puts the merger proposal to a stockholder vote. Depending on the percentage of favourable votes required by the state corporate code, the merger is approved or rejected....   [tags: Papers]

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The Forty Developmental Assets in The Pigman by Paul Zindel

- ... It is causing her to be very self-conscience. Furthermore, “I was so embarrassed I wanted to cry because I thought for sure he was laughing at me, and I turned my head all the way so the only thing I could see out the window of the bus was telephone poles going by,”(14). This shows that what her mother has said to Lorraine does affect how she feels and what she thinks about herself even away from her mother. Still, Lorraine is missing another asset, she does not have positive peer influence, asset number fifteen....   [tags: self-esteem, caring, peers]

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Accounting: The Equation, Assets = Liabilities + Stockholders Equity

- The main reason to have accounting is to be able to keep up to date and valid financial records of all aspects of your business. Without accounting and finance it would pretty much be a free for all when it comes to buying, selling, and providing customers with the support they need. Accounting keeps companies from lying about profits and losses that might affect investors. Businesses have to provide some sort of service, and doing this usually requires a change in currency, which needs to be recorded in great detail....   [tags: financial records, business]

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The Use Of Assets Must Comply With Restrictions And Policies Of The Organization

- The use of assets must comply with the restrictions and policies of the organization. Where the firm has provided software for services such as, backup, encryption, or other tools related to business activities, users must use firm provided software. Before installing software that has not been provided by the firm, users must submit an exception request form. Users may install vendor patches for software that is approved by the firm and network bandwidth and other shared IT resources responsibly....   [tags: Authentication, Password, Policy]

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Impact Of Derivative Trading On The Volatility Of The Underlying Assets

- TITLE OF THE STUDY: Impact of Derivative Trading on the Volatility of the Underlying Assets with Special Reference to LKP Securities Limited INTRODUCTION: A derivative is a security with a price that is dependent upon or derived from one or more underlying assets. The derivative itself is a contract between two or more parties based upon the asset or assets. Its value is determined by fluctuations in the underlying asset. The most common underlying assets include stocks, bonds, commodities, currencies, interest rates and market indexes....   [tags: Futures contract, Derivatives, Stock market]

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Strategic Management Is The Administration Of An Association 's Assets

- Strategic Management is the administration of an association 's assets to accomplish its objectives and targets. Key strategy includes setting targets, examining the focused environment, breaking down the inside association, assessing methodologies and guaranteeing that management reveals the strategic procedures over organisation. (Osborne et al, 2012). Strategic Management permits the business to look at consequences of different exercises. The administration empowers all associations either open or private set its budgetary proportion in this way giving an announcement of the monetary record (Peter and James, 2015, p....   [tags: Management, Strategic management, Public sector]

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Security Protection Of Information Assets And Corporate Data

- According to Weaver (2014), in the today 's business world, different measures ensure the control of data and information access in the corporate sector. Due to the evolving change in technology, it is beneficial as well as risks do exist that organizations must face protecting assets better. The problems exist while implementing information systems strategically in organizations for maximum productivity and at the same time, and to ensure the protection of information assets and corporate data....   [tags: Information security, Security, Risk, Attack]

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The World 's Third Largest Bank By Total Assets

- I am interested in Capital Financing and being an analyst in this field in HSBC because HSBC is the world’s fourth largest bank by total assets. I joined the Investment Challenge Competition held by the Trading Club of Penn State. I was a portfolio manager and given $250,000 to invest in different financial assets via a virtual trading platform. The one who has the greatest return in three months win. At the beginning of the competition, I was not familiar with some types of assets, such as futures and options....   [tags: Economics, Bank, Unemployment, Investment]

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The Sarbanes-Oxley Act: Protecting Corporate Assets

- Internal Controls. Kind of like a brick wall, or a fire wall on a computer. Internal controls act as a way to keep a company and its assets safe, as well as make sure that the company maintains complete and accurate accounting records. Internal controls are in charge of the overall well being of a company from its assets to its employees, even to its sales and reputation. A lot of things are involved with internal controls such as; Sarbanes-Oxley Act, stock well being, well being and safety of assets and accounting accuracy....   [tags: SOX Act, Internal Controls]

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Reserve Assets for Financing and Regulating Payment Imbalances

- ... Thus, accommodating transactions can be regarded as transactions which are deliberately taken to balance the balance of payment account. Thus, we can conclude that the balance of payment account always balances or needs to be balanced, either by autonomous transaction or accommodating transaction EQUILIBRIUM AND DISEQUILIBRIUM IN BALANCE OF PAYMENT When the credit is equal to debit in the balance of payment account it is known as equilibrium. Even when all transactions are recorded in the balance of payment account, very often either credit exceeds the debit or debit is more than credit....   [tags: capital, disequilibrium, transactions]

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Banking and the Acquisition of Toxic Assets by the US Government

- October 3 Congress with and Bush agreed on Tarp authority to spend 700 billion to purchase toxic assets from financial institutions (inquiry report). 25...0 billion of tarp to under newly formed Capp (explain) and end of 2008 tarp 205bilion in 707 financial institutors...i9k (inquiry report) Tarp was to reduce availability of credit as well that assisted demand aggregate output and assist employment. pg. (84 and 85 with regard to tarp and stimulus Thomas Sowell the housing boom and bust) In 2008 ( ) large Investment banks, insurance companies and (holding companies) cuhs as Aig, Citigroup, Merrill Lynch suffered substantial loss from the subprime mortgage market corporat...   [tags: financial bailout, US financial system]

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Risk Management: Tools/Assets to Identify Potential Hazards

- A. Step 1 -Identify Hazards: A hazard is a condition with the potential to cause injury, illness, or death of personnel; damage to or loss of personnel, equipment and property; or operations degradation. A hazard may also be a situation or event that can result in degradation of capabilities or operational failure. 1) Use the following tools/assets to identify potential hazards: • Experience and other experts. • Regulations and policies. • Risk assessment matrices. • Readiness assessments. • Cause and effect diagrams....   [tags: regulations, policies, equipment]

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Investing in Silver Bullion bars

- With silver prices nearly reaching all time highs, there is no better time than the present to start investing by buying silver bullion bars. The savvy investor who buys silver makes an excellent purchase for their portfolio of assets. In tough economic times like the present, one of the best performing assets to have in an investment portfolio is silver and it offers a number of unforeseen benefits. One of the main advantages of owning silver bullion bars is that they offer a way to protect assets with anonymity that many other investments do not offer....   [tags: Advangtages, Assets]

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Improving Accounting Standards in Australia

- Introduction Intangible assets have become increasingly noticeable with accounting due to the larger amounts linked to patents, franchises and brands. Although these items are not purchasable they are generated within an organization and sometimes account for huge differences between market capitalization and book values. Over the years, the International Accounting Standards Board has focused on the uniformity of accounting standards. However, these standards will only be appreciated across the board if they are of unquestionable integrity....   [tags: Assets, Standards]

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Measuring and Managing Knowledge Based Assets

- Measuring and Managing Knowledge Based Assets: Summary of a Model ‘Knowledge Management’, ‘Intellectual Capital’, ‘Knowledge Workers’, ‘The Information Organization’, ‘The Information Economy’, ‘Intangible Assets’, ‘Information Based Assets’, ‘Knowledge Based Assets’. These are the buzzwords of our “new” economy. What do they mean. How do we make sense of them. How do these terms fit with our understanding of ‘managing the information organization’. In 1997, Karl Sveiby authored a book titled The New Organizational Wealth: Managing and Measuring Knowledge Based Assets....   [tags: Essays Papers]

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Infulence Of Return on Assets ROA Ratio

- Stock is one of the greatest tools ever invented for building wealth. But parallel to the possibility of gaining, there is a great possibility of loosing. The only thing that can protect one from loosing is knowledge about movements in stock prices. Unfortunately, there is no clean equation that can tell us exactly how a stock price will behave, but we can try to find some factors that cause stock prices go up or down. If we have a look at stock prices, we can see that for big and well-known corporations stock prices are very high, for small companies they are much lower....   [tags: Business Finance]

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Investment in Fixed Assets and Firm Profitability in Textile Sector of Pakistan

- Investment in fixed assets and firm profitability in textile sector of Pakistan Literature Review: Investment is the sacrifice of present condition for the future perspective in which risk lies as the factor that can affect the investment decision. So, the investment in the fixed assets can be checked out through the fixed asset turnover ratio and we can know that how efficiently fixed assets are getting used to generate sales. High fixed asset turnover ratio indicates efficient utilization of fixed assets in generating sales and vice-versa....   [tags: business analysis, strategies]

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Is Intangible Assets Represent Significant Part Of Firm 's Capital

- Abstract Intangible assets represent significant part of firm 's capital. Some of the intangible are not recognized on company 's financial reports. That creates an issue with underestimation of firm 's market value and demonstrates the inconsistencies of US GAAP. The objective of this paper to compares and contrast accounting standard to help improve reliability of financial reporting. Introduction In today 's business world companies try every way to gain and sustain competitive advantage....   [tags: Balance sheet]

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The Ethical Issue Of Using Company Assets And Inside Information For Personal Property

- Introduction The ethical issue of using company assets and inside information for personal gain will determine whether to accept the offer from the plumber to provide services to personal property. Accepting the offer will have tremendous reprimands as well as bringing detrimental risk to the good of the company. As manager of this company I will make the decision to not move forward with using the same plumbing company used in previous project despite the low cost. Choosing the easier option has been shown before to end negatively for all parties involved....   [tags: Ethics, Business ethics, Wells Fargo, Asset]

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The Decision Of An Executive Using Corporate Assets For Social Policies Violates Shareholders ' Autonomy

- Although Friedman never in the article uses the term “autonomy” in the article, it is clear that the act of an executive using corporate assets to contribute to social policies violates shareholders’ autonomy. In Kant’s Deontology, this would imply that the shareholders’ are being used as means to the end of a social good, which is a violation of the second formulation of the categorical imperative (Johnson, 2004). This is something that I concede to, but one of the primary issues that I have with the article stems from Friedman’s definition of those who are concerned with the actions of a business....   [tags: Corporation, Ethics, Morality, Immanuel Kant]

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The Equity Ratio Of Hydrogenics Corporation Financed Its Assets Largely Through Debt

- (c) Hydrogenics Corporation financed its assets mostly through debt. In 2013, it had 84.6% debt and 15.4% equity. Similarly in 2012, it had 89.7% debt and 10.3% equity. Its debt to equity ratio was 5.50 times and 8.72 times in 2013 and 2012 respectively. The debt to equity ratio of Hydrogenics Corporation is a concern to creditors. Potential creditors might be reluctant to extend credit to the company. (d) The account receivable growth rate from 2012 to 2013 was a decrease of 5.52% whereas the allowance for doubtful accounts went up by 12.10%....   [tags: Generally Accepted Accounting Principles, Revenue]

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Video Surveillance Can Help Secure Assets Without Constant, Personal Attendance

- ALL RIGHT, THIS IS A HOLD-UP." THIS LINE might sound like it is from Pulp Fiction or some other Hollywood film, but it is a fact of life in all too many restaurants. But, insuring security and safety in restaurants goes well beyond protecting the money in the cash drawer. By law, restaurants are responsible for the security and safety of their customers. Management also has the responsibility to maximize the security and safety of its employees, food, beverages, supplies and its building. To achieve a safe and secure operation, owners must depend on an overlay of policies, procedures, training and equipment....   [tags: Closed-circuit television, Security, Restaurant]

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Accounting for Transfers and Servicing for Financial Assets and Extinguishments of Liabilities

- Accounting for Transfers and Servicing for Financial Assets and Extinguishments of Liabilities SFAS 140 is a replacement of the FASB’s Statement 125 Accounting for Transfers and Servicing of Financial Assets and Extinguishments of liabilities. “This statement provides accounting and reporting standards for accounting transfers and servicing of financial assets and extinguishments of liabilities. Those standards are based on consistent application of a financial-components approach that focuses on control....   [tags: Papers]

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1029 words | (2.9 pages) | Preview

Implementation Phase of Communication Assets Project (CAP)

- Implementation Phase of Communication Assets Project (CAP) Abstract This paper discusses the implementation phase of the Communications Assets Project (CAP) Software Configuration Management (SCM). CAP is an interoperable communications inventory software package. The project manager for CAP has asked for an analysis for software configuration management. This paper includes the six major activities: coding, testing, installation, documentation, training and support. This document is a discussion on the transition from the design phase to the implementation phase....   [tags: Software Technology]

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How Accenture Assets Other Organizations to Achieve Their Aim

- How Accenture Assets Other Organizations to Achieve Their Aim Accenture was established in 1989 mainly as a technology specialist and system join together; Accenture soon began offering a new type of business integration solution to clients, solutions that associated organisations, technologies, processes and people with their strategies. Accenture has expanded its offerings and capitalised on evolving management trends and technologies to benefit its clients Joe W. Forehand, a partner with 30 years of experience, was named CEO in November 1999 and chairman of Accenture’s board of directors in February 2001....   [tags: Papers]

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Risk Assessment of Five Companies in the United Kingdom

- Introduction In this assignment, I am going to analyse and find out the risk of five companies for a certain period of time. I have chosen five FTSE 100 companies and assuming that Marylebone Bank invests £20million in shares for each company. I have chosen Barclays, BP, Next, M&S and Admiral. To do this, I have collected the 501 days adjusted close price from the period of 06/03/2014 till 12/03/2012. I would calculate VaR under Basel 1 and 2 by using variance covariance and historical simulation methods....   [tags: portfolios, banks, assets]

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1567 words | (4.5 pages) | Preview

Advantages and Disadvantages of Account Types

- Internal funds Meaning: Internal funds are source of finance that comes within the company. Companies opt to use their internal funds instead of external finance because it helps the company to save cost. Expenses such as origination fees and interest are avoided. There are several types of internal funds such as retained profit, working capital, sale of assets and depreciation (McMahon, 2014) Retained Profit Definition: It is a part of the net profit which is seen in the income statement. This profit will be put back into the company....   [tags: capital, assets, depreciation]

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751 words | (2.1 pages) | Preview

Change in Audits by Vehicles for Hope Limited

- Vehicles for Hope Limited (VHL) is a not-for-profit organization for which we have provided audit services for the past five years. There were some noticeable changes that have taken place this year. I have identified issues and made recommendations on course of actions in this memo. Independence CEPROC requires independence be a condition of objectivity to audit engagements. Based on my professional judgment, the following facts could pose familiarity threat to my independence in the upcoming audit for VHL....   [tags: assets, revenue, resources]

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1153 words | (3.3 pages) | Preview

Soboat Technology Inc.: Information Sercurity Plan

- ... Physical Security To reduce the risk of data loss, temporary loss of availability by shutting systems down, long term loss of availability, physical access, and damage to the organizations premises and information, a physical security policy needs to be in place. Sobota will implement the physical security countermeasures outlined below: • A receptionist will greet all visitors for any on-site visits • Access control cards will be utilized to enter the server room • Laptop cable locks will be made available at all workstations • OS hardening • User awareness Security Awareness Program Sobota’s Human Resource department will be a part of their security awareness program by ensuring that a...   [tags: goals, assets, threats, policies]

Research Papers
2313 words | (6.6 pages) | Preview

A Municipal Budget: The Red Lake Municipal Budget

- ... The balance between the liabilities and the assets held by the municipal stands out as a solvent entity. The donations make up the largest portion and percentage of the total budget. These compose of about 5,000,000 of the overall 25,112, 365 total budget requirements. The overall amount that is accorded to this sector is focused towards the clinic donation meaning that there is a huge investment in medical care services in the municipality. Compared to other sections such as the recreational sector, the licensing and the permitting areas, among other projects this means that the medical care program is the largest....   [tags: financial plan, assets, balance]

Term Papers
1896 words | (5.4 pages) | Preview

The Meaning of Strategic Human Resource Management

- ... AIMS OF STRATEGIC HRM This unit acquaints directors with the essential standards that underpin the human asset administration capacity of an association. The point of this course is to encourage the taking in of ideas and practices of human asset administration (HRM) as an instrument for making an interpretation of business methods into operational parts of HRM. This point is accomplished by looking at the connections between business procedure and HRM and a portion of the procedures utilized for workforce arranging, vital staffing, preparing and improvement, execution administration, and assessing the adequacy of the HRM capacity....   [tags: human assets, superior administration]

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1350 words | (3.9 pages) | Preview

The Influence of the Financial Crisis on the German Banking Sector

- 1. The specifics of German banking sector and the prerequisites of the failure The structure of the German banking sector differs greatly from the other counties banking systems. The specifics of the former is on the one hand, the reason why German economy performed well during the crises, and on the other hand, the ground for the failure of land banks. 1.1. German banking sector The predominant feature of the German banking system is its universality. In contrast to many other industrialized nations, there is generally no separation between commercial and investment banks....   [tags: universality, guarentees, assets]

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538 words | (1.5 pages) | Preview

Modern Portfolio Theory and Markowitz Efficient Frontier

- 2. Literature Review This chapter will explore the theories associated with the Modern Portfolio Theory and Markowitz efficient frontier. The understanding and role of alternative investments and emotional assets in the financial world are also exemplified. The chapter will then conclude by analysing the importance of alternative investments and emotional assets to a portfolio using existing academic literature. 2.1 Introduction In portfolio optimisation, investors should keep in mind that diversification is key to balance risk and return....   [tags: alternative, investment, emotional, assets]

Term Papers
2282 words | (6.5 pages) | Preview

Nike RT Management Arranges Financing

- Nike RT management can arrange different sources of financing through internal or external sources or either long term or short term finance also. As a sporting goods company Nike that can give rise to financial sources of long-term or short-term through external sources. The needs of short-term financing from where they are less than once a year, but in the field of long-term energy needs longer time funding. And finance, can be short-term bases Nike RT bank use overdraft. The company needed to funds for the next five years, and therefore the source of short-term is not suitable....   [tags: shareholder, money, assets]

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1275 words | (3.6 pages) | Preview

Travel Agency in New Zealand: Webjet Limited

- Introduction Webjet Limited is major travel agencies of the New Zealand and Australia which provides various online services to the customers. The services provided by the Webjet includes ➢ Flight Booking (Domestic and International) ➢ Hotel Accommodation (Both Domestic and International) ➢ Holiday Package deals. (Both Domestic and International) ➢ Car Hire Service i.e.renting a cab (worldwide). ➢ Travel Insurance for the customers and the passengers travelling The founders of Webjet Limited are David Clarke, John Lemis and Allan Nahum....   [tags: online services, customers, Assets]

Term Papers
1966 words | (5.6 pages) | Preview

Financial Ratios from Income Statements from Hospitality Management

- Financial Ratios from Income Statements: Accounting in hospitality management is carried out to identify and document financial issues and produce information regarding an organization’s assets, liabilities, and investments. Through this process, the management of a hospitality establishment understands and interprets financial ratios, which are crucial for basic control of operations in the establishments. Some of the most important financial ratios in hospitality accounting include average daily rate, occupancy percentage, room sales to total sales, cost of food sold percentage, profit margins for rooms and F&B, housekeeping cost per occupied room, and cost of beverage sold percentage....   [tags: assets, investments, hotel]

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540 words | (1.5 pages) | Preview

An Organizational Structure Based on Risk and Quality Fundamentals

- ... P. and Pande, P. S. (2000a), The Six Sigma Way, McGraw-Hill, NY. 5. Cavanagh, R. R.; Pande, P. S. and Neuman, R. P. (2000b), The Six Sigma Way: How GE, Motorola, & Other Top Companies Are Honing Their Performance, McGraw-Hill, NY. 6. Channing, J. and Ridley, J. (2008), Safety at Work, 7th ed., Butterworth-Heinemann, UK. 7. Collier, P. M. (2009), Fundamentals of Risk Management for Accountants and Managers, Butterworth-Heinemann, UK. 8. Cox, C.; Makin, P. and Sutherland, V. (2000), The Management of Safety, Sage Publications, UK....   [tags: stakeholders, assets, inflation]

Term Papers
821 words | (2.3 pages) | Preview

Corporate Investing: Risk and Return and Their Inherent Relationship

- The purpose of this paper is to explain corporate investing in terms of risk and return and their inherent relationship. First, there will be an explanation of risk and return and the importance in deciding the right approach to match the appropriate risk tolerance to the expected return for an investment. There will be an explanation of how one can calculate an expected return and its variance. There will be a discussion on diversification to minimize risk while maximizing returns with portfolios and their effects associated with systematic and unsystematic factors....   [tags: Economy, Capital, Assets]

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1527 words | (4.4 pages) | Preview

Wealth Inequality in the US with Sociological Viewpoints

- ... In 1971, if you were born to into the poorest 20%, you had a 9% chance of making it to the top 20% during your lifetime, and today, that chance remains unchanged. [7] What has changed is the difference between the top and bottom 20%. This is being driven by a number of factors, many of which bring contention between differing economist, politicians and analyst. Why is the wealth/income gap getting larger. The income gap has been widening partly because of globalization. A manufacturing worker is suddenly competing against third world country citizenry that will do the same work for a fraction of the wages....   [tags: distribution of assets, wealth or income]

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1100 words | (3.1 pages) | Preview

Gender Roles and the Cuban Revolution of 1959

- ... The traditional roles of women were challenged by this revolution. Pre-Revolution, Cuban women had tradition roles like any other Latin American countries such as social inequalities, gender gap, subordination and oppression, and wage differences. It wasn't until 1934 that women received the right to vote and in 1940 when the constitution was changed making men and women officially equal. But even with the constitutional equality, women were living in a country were machismo was heavily present that created a blockage of gender roles in the Latin American hemisphere (Chase 2010)....   [tags: assets, society, capitalism, relation]

Term Papers
1706 words | (4.9 pages) | Preview

The Effects of the Naval Budget Cuts

- ... Without the vital human aspect, all of the newest technology may as well be a useless pile of junk. Despite the importance of maintaining a strong human aspect, if we allow our Navy’s ships to fall into disrepair, not even the best sailors in the world could operate effectively. The most devastating effects of budget slashing will be felt the most by our hardworking sailors themselves. Although the Chief of Naval Operations has stated that military manpower will be exempted from the cuts, the quality and training of that manpower will most likely be greatly affected....   [tags: teachnology, ships, sailors, assets]

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1669 words | (4.8 pages) | Preview

The Significance of Stocks in Personal Finance

- Investing in stocks involves owning part of a company’s equity which effectively enables the shareholder to receive a portion of the company’s earnings and assets in form of dividends. Stocks are generally categorized as either common stocks or preferred stocks whereby common stock allow investors to vote on key issues but do not guarantee of dividends (Markowitz 78). Preferred stocks on the other hand do not provide voting rights but assure stockholders of dividend payments. Investing in stocks offers investors comparatively high returns relative to treasury securities but the investments also have high inherent risk....   [tags: investment, dividends, earnings, assets]

Term Papers
1651 words | (4.7 pages) | Preview

The Advantageous Life of Bill Gates

- When one hears the name Bill Gates they proximately think of a Billionaire and Philanthropist, one who has thrived in every challenge life has thrown at him. Gates left a university like Harvard and a set future to chase a pipe dream, which at the time would seem to any man as futile. What 'history' tells the world is that Gates persevered through trials time and again, to single-handedly build an empire known throughout the world as Microsoft. What many don’t know is that Bill Gates had advantages over all his peers (i.e....   [tags: winning, assets, talent]

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856 words | (2.4 pages) | Preview

Transaction Demand for Money Theory

- Inventory Approach to the Demand for Transaction Balances: An extension of the basic transaction demand for money theory is that set out by Baumol (1952) and further extended by Tobin (1956). The major underpinning of the inventory approach is that individual’s face a trade-off, between the liquidity offered by money balances, and the interest offered by bond holdings. The models determinants are therefore the nominal interest rate, the level of real income that relates to the desired number of transactions and the transaction costs of transferring money to bonds and vice versa, which are assumed fixed....   [tags: bonds, income, assets]

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1738 words | (5 pages) | Preview

Questioning the Traditional Diversification Theory

- It is widely accepted that portfolio diversification is one of the most important concepts of modern finance. Based on the Efficient Frontier theory, long-term portfolio performance is not mainly determined by the quality of individual investments, but by the allocation of assets among broad security classes, aiming to target above-average returns with appropriate capital diversification. Successful investing is made immeasurably easier by knowledge of the historical range of returns and risks associated with various security classes....   [tags: investments and allocation of assets]

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1469 words | (4.2 pages) | Preview

Islamic Industry Continues to Grow

- The Islamic finance industry continues to grow following continued internationalisation efforts. Last year’s growth was an impressive 16.5%, accounting for 25.7% of total assets in the banking system. The foreign currency business also grew with assets amounting to RM 18.1 billion in 2013. Meanwhile in the takaful sector, total assets of takaful funds grew by 10% to RM20.9 billion, while total takaful contributions accounted for 14% of total premiums in the industry. To increase the potential return to contributors, takaful operators were allowed to invest abroad any amount of investment-linked funds of resident clients....   [tags: assets, financial, government]

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771 words | (2.2 pages) | Preview

Predicting Portfolio Investment Returns

- Portfolio is grouping of financial assets such as stocks, bonds and cash equivalents. It is a collection of different securities that are combined and considered as a single asset by an investor. Portfolios are held directly by the investors and managed by financial professionals altogether. The risk-return characteristics of the portfolio are different than the characteristics of assets that make up that portfolio especially with regard to risk. This process of mixing together the broad classes to obtain return with minimum risk is called portfolio construction CAPITAL ASSET PRICING MODEL This model is used for prediction that how an investment returns is determined in an efficient capital...   [tags: risk, assets, analysis]

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2090 words | (6 pages) | Preview

Six Flags Entertainment Corporation

-   Six Flags Entertainment Corporation prides itself on entertaining millions of families each year as the worlds largest regional theme park company with 18 theme parks spread across North America (Six Flags, 2013). Six Flags primary source of revenue comes from providing world-class entertainment to families and individuals who pay for admission into its parks to ride its coasters, themed rides, and water park attractions. Six Flags has had its ups and downs during its 50-year history but over the past three years it has remained a strong company with total assets increasing year over year....   [tags: finances, theme park, assets]

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689 words | (2 pages) | Preview

Business of JetBlue Airways

- JetBlue Airways was well on its way to become the premier low fare airline in early 2002. “Despite the fact that the US airline industry had witnessed 87 new airline failures over the previous 20 years” JetBlue had an innovative business model that focused on reducing cost while eliminating “everything that sucked about airline travel.” JetBlue airlines were put together by David Neeleman who “launched a new airline that would bring humanity back to air travel. Neeleman had a lot of prior experience in the airline industry having spent time at Morris air, later acquired by Southwest....   [tags: Development, Business Assets]

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1215 words | (3.5 pages) | Preview

The Plan for Retirement

- Retirement comes early for most people. Early meaning that we are not ready for what comes with it. Most people would love to retire today, but unfortunately it is nearly impossible. It takes a lifetime for a person to become financial stable and adequately equip with assets that have been gained throughout someone’s life. Everyone must start young, in fact the sooner the better. Any money, or savings that can be applied today will always come with an enhanced future. So is it worth it to work harder and save now in order to possibly access a pleasant retirement....   [tags: stable, assets, saving, investing]

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600 words | (1.7 pages) | Preview

The Financial Process That Pools Assets With Expected Future Cash Flows And Converts Them Into A Marketable Security

- Securitisation is a financial process that pools assets with expected future cash flows and converts them into a marketable security (Ramsay, 1993). Securitizing assets is an effective way for originators to convert their illiquid assets into liquid securities, while also separating themselves from the credit risk of their loan. Securitization also lowered the capital adequacy needed by banks under the Basel I regulation (8 percent) because the securitised assets were placed in off-balance sheet entities, meaning capital requirement against them was not needed, despite the risk for the banks being, in essence, unchanged (Brunnermeier, 2008)....   [tags: Subprime mortgage crisis, Subprime lending]

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1997 words | (5.7 pages) | Preview

Tablets Are Valuable Assets to a Classroom

- Tablets are one of the leading causes for improved learning in the world. They are a cutting edge piece of technology overpowering books and other physical materials. Learning time is cut in half; they are safe, lightweight, customizable, and extremely interactive. Regardless of the ease of use and simple functionality of textbooks, tablets should replace all books in a primary and secondary classroom setting. Textbooks are a thing of the past and will wash away with the morning tide. Before the tablets of today were introduced, many prototypes and failures were tried....   [tags: using technology as a tool in teaching]

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1542 words | (4.4 pages) | Preview

Impacting Laws, Regulations And Contractual Obligations For Critical Information Assets

- Two identified critical assets include the social security number and the credit card. The countermeasure for both the assets will be analyzed from companies and customers point of view in this paper by exploring impacting laws, regulations and contractual obligations relative to the same. Impacting laws , regulations and contractual obligations for SSN • Privacy ACT 1974 • SSN regulations governing data and security • Internet privacy policy • California Civil Code §1798.85 • Fair credit reporting act Interpretation of the laws, regulations and obligation for the counter measures Monitoring of SSN by credit bureau As per the Privacy Act of 1974 all government agencies whether they are f...   [tags: Identity Protection Security]

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1293 words | (3.7 pages) | Preview

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