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Optimal Target Rating and C Corp Valuation
No full textWe use data from Damodaran (2019) as inputs in the Capital Structure Model (CSM) to compute firm value (VL) for debt-for-unlevered equity choices. Because each VL is matched to a debt-to-firm value ratio (DV) and a credit rating, the maximum VL (max VL) among all VL outcomes identifies the optimal DV (ODV) and the optimal target rating ( OTR). This identification begins with Damodaran's matching credit spreads with interest coverage ratios (ICRs) and credit ratings. Given this matching, we can compute costs of capital for debt and equity from credit spreads with these costs matched to DVs (through ICRs) and credit ratings. Because Damodaran only recently supplies ICRs for three firm types of small, large, and financial service (FS), this is
the first study to use his data (or any data to our knowledge) together with the CSM's levered equity growth rate (gL) to identify OTRs. Given the perpetuity nature of the CSM, we use a gL based on the past seventy years of annual growth in real US GDP. Major findings include the following. Moody's A3 is the most common OTR. Growth firms generally requires higher OTRs. Compared to small and large firms, FS firms have greater max VL outcomes, higher ODVs, and generally lower rated OTRs. Relatively to small firms, large firms gain less from growth even though they attain a greater max VL. Only for FS firms can we find outcomes where operational cash flows are better spent on interest than retained earnings.Kaw Valley Ban
Evaluating Cost Impact on Small Healthcare Providers: The Federal Mandate to Transition from the International Classification of Diseases, 9th Revision, Clinical Modification (ICD-9-CM), to the International Classification of Diseases, 10th Revision, Clinical Modification (ICD-10-CM)
No full textThe United States health care system is mandated by the Department of Health and Human
Services to adopt the new medical code set, ICD-10-CM (Services(HHS), 2009). Prior to the
new medical code set, ICD-10-CM, the United States health care system has utilized the ICD-9-
CM medical code set for the past 30 years (Cassidy, 2011). The government mandate is the
largest mandate the US health care system has undertaken. Kurt Lewin’s Theory of Change
provides a strategic approach to identifying the American Health Information Management
Association as the driving force in the examination of adopting the new medical code set, and
small healthcare providers as the restraining force in the examination of adopting the new
medical code set. The purpose of the project is to evaluate the impact cost will have on small
healthcare providers who are required to adopt the new medical code set, ICD-10-CM. The
research method for this project consists of secondary data collection, and content analysis. The
results of the project show small healthcare providers will be impacted by cost in multiple areas
of operation if mandated to implement to the new medical code set, ICD-10.Department of Allied Healt
Baseball Media Guide 2017
No full textTeam schedules, team rosters, player profiles, and team facts and statistics
Exploring Agency and Social Control through Comparative Biography : Robert Owen, Henry Ford, and E. Haldeman-Julius
No full textOrthodox accounting and economic literature treats individuals as having full agency for rational decision making within the self-evident boundaries of a firm. Agency theory downplays the indirect mechanisms of social control as it implicitly assumes a direct link between controllers and the controlled. In contrast, scholars outside the accounting discipline see individuals as highly constrained by social forces. This paper uses a comparative biography of Robert Owen (1771-1858), Henry Ford (1863-1947), and Emanuel Haldeman-Julius (1889-1951) to explore how institutional forces can operate to limit personal agency and marginalize unorthodox ideas. The paper illustrates how the press, religious leaders, selective service classifications, postal regulations, and tax audits were used as indirect mechanisms for the suppression of socialist ideology. The paper concludes with ramifications for modern accounting pedagogy.Kaw Valley Ban
Women's Basketball Media Guide 2018
No full textTeam schedules, team rosters, player profiles, and team facts and statistics
Golf Media Guide 2019
No full textTeam schedules, team rosters, player profiles, and team facts and statistics
Online Learning Prior to Onsite Training
Get PDFCreating online courses in conjunction with onsite or face-to- face training involves many detailed considerations. It will be proven that administrators who construct on-line courses and support onsite applications training must take into consideration both didactic and clinical learning objectives to develop a high-quality course that best serves the technologist and provides consistent information about the equipment. The role of a radiographer will be reviewed, outlining professional expectations to better construct pre-work courses. Some aspects for the instructor to consider include course design, method of content delivery, assessment, benefits of online learning, ADA accessibility, legal requirements and technological requirements when creating the online pre-work courses. This paper examines the significance of blended learning along with the benefits to creating online courses prior to onsite GE Computed Tomography (CT) applications training.Department of Allied Healt
Washburn Mammography Seminar: An Anaylsis
No full textThroughout this paper, the Washburn University Mammography seminar course will be discussed. The purpose of the paper is to discuss the seminar, and prove, by research and thorough analysis, that this course is quite adequate in providing a specific group of students, namely Radiologic Technologists, the appropriate educatin critera and hands-on training for those pursuing a career in Mammography. The main questions that any higher education course generally asks, are "does this course meet the required education content", and "will the students be better prepared for their future careers if they take and pass this course," and the following research and observations will prove that this seminar will in fact, help students with both. Because the following research is based on an established University course, the instructor, Jera Roberts, was the main contact person, providing all the necesssary educational content, and other associated course materials tothe author. The results are as follows:The Washburn University Mammography Seminar is a well-thought out and established program, preparing students to take and pass their mammography board registry. Since no program in and of itself is perfect, there will be a couple of specific suggestions for possible enhancement of the seminar at the conclusion of the paper.Department of Allied Healt