A contabilização dos custos de fabricação dos aviões é um dos temas mais espinhosos da teoria contábil.
11 fevereiro 2016
Boeing
A contabilização dos custos de fabricação dos aviões é um dos temas mais espinhosos da teoria contábil.
Sports Illustrated 2016: Garotas da Capa
Todo ano, mais particularmente em fevereiro, a revista Sports Illustrated lança uma edição especial intitulada “Swimsuit Edition”, na qual apresenta beldades com roupas de banho.
Posar para a capa é sonho da maioria das modelos. Estrelas como Kate Upton, Lily Aldridge, Hannah Davis, sucesso nas passarelas no desfile anual da Victoria’s Secret, são algumas das fotografadas. A brasileira Maria João foi capa em 1978.
Nós falamos aqui sobre a importância da capa da Sports Illustrated para o mundo dos negócios. Geralmente, quando a capa da revista é estampada por uma estadunidense, o mercado acionário deverá crescer ao longo do ano. Este ano há cinco possíveis escolhas: brasileira, estadunidense, sérvia, húngara, e uma quinta a ser anunciada amanhã, no quinto dia de "Rookie Reveals". [Em tempo: a quinta é russa].
Foi anunciado no Instagram que, em 2016, a capa poderá ser a estadunidense Ashley Graham – a primeira plus-size model a ganhar o trabalho. Ela apareceu inicialmente em um anúncio esportivo vinculado na edição de 2015 e neste ano poderá ser a capa. Há cinco concorrentes sendo apresentadas pela revista.
Além de Ashley, a brasileira Sofia Resing é outra das cinco possíveis escolhas para a capa:
Você quer que a bolsa norte-americana tenha um bom crescimento ou que a capa seja uma brasileira? Prefere uma plus-size ou uma normal-size?
Em tempo: a capa será revelada amanhã - 13 de fevereiro.
Posar para a capa é sonho da maioria das modelos. Estrelas como Kate Upton, Lily Aldridge, Hannah Davis, sucesso nas passarelas no desfile anual da Victoria’s Secret, são algumas das fotografadas. A brasileira Maria João foi capa em 1978.
Nós falamos aqui sobre a importância da capa da Sports Illustrated para o mundo dos negócios. Geralmente, quando a capa da revista é estampada por uma estadunidense, o mercado acionário deverá crescer ao longo do ano. Este ano há cinco possíveis escolhas: brasileira, estadunidense, sérvia, húngara, e uma quinta a ser anunciada amanhã, no quinto dia de "Rookie Reveals". [Em tempo: a quinta é russa].
Foi anunciado no Instagram que, em 2016, a capa poderá ser a estadunidense Ashley Graham – a primeira plus-size model a ganhar o trabalho. Ela apareceu inicialmente em um anúncio esportivo vinculado na edição de 2015 e neste ano poderá ser a capa. Há cinco concorrentes sendo apresentadas pela revista.
Além de Ashley, a brasileira Sofia Resing é outra das cinco possíveis escolhas para a capa:
Você quer que a bolsa norte-americana tenha um bom crescimento ou que a capa seja uma brasileira? Prefere uma plus-size ou uma normal-size?
Em tempo: a capa será revelada amanhã - 13 de fevereiro.
Por que investidores compram títulos com rendimento negativo?
JAPANESE ten-year bonds have joined the long list of government securities with a negative yield, offering minus 0.04% a year. In practice, that means investors who buy the bond now, and hold it until maturity, will have less money than they started with. Bloomberg estimates that nearly 30% of the global government bond market is trading on a negative yield; there are even some corporate bonds in the same position.
So why on earth should investors sign up to lose money? There are three main groups of bond buyers.
So why on earth should investors sign up to lose money? There are three main groups of bond buyers.
The first is those investors who have to own government bonds, regardless of the financial return on offer. This category includes central banks, which hold bonds as part of their foreign exchange reserves; insurance companies, which need to hold bonds as part of their reserves; pension funds, which own bonds to match their liabilities; and banks, which need government bonds to meet liquidity requirements and also to pledge as collateral when they borrow in the money markets.
The second group of bond buyers are those who think that it is possible to make moneydespite the negative yields. Japanese bonds are denominated in yen. Foreign investors might be happy to own the bonds if they think the yen is going to rise; indeed the yen jumped from 121.6 to the dollar on January 29th to 114.9 by February 9th. A big currency gain would more than offset the negative yield. Greek investors might be happy to own negative-yielding German government bonds if they feared their country might exit the euro. Domestic investors might also buy their own government's negative-yielding bonds if they expected a prolonged period of deflation. They could still make money in real terms (that is, they would be able to buy more goods and services with their savings), even if they lost in nominal terms.
The third source of buying comes from anxious investors who prefer a small loss on government bonds to a much bigger loss elsewhere. European equities are almost 20% below their levels of a year ago; commodities have plunged in price; the default rates on corporate bonds are rising. Banks that hold money with central banks in the euro zone, Denmark, Japan and Sweden all receive negative returns. Fear makes government bonds appear a haven from turmoil, even when their return is negative.
The second group of bond buyers are those who think that it is possible to make moneydespite the negative yields. Japanese bonds are denominated in yen. Foreign investors might be happy to own the bonds if they think the yen is going to rise; indeed the yen jumped from 121.6 to the dollar on January 29th to 114.9 by February 9th. A big currency gain would more than offset the negative yield. Greek investors might be happy to own negative-yielding German government bonds if they feared their country might exit the euro. Domestic investors might also buy their own government's negative-yielding bonds if they expected a prolonged period of deflation. They could still make money in real terms (that is, they would be able to buy more goods and services with their savings), even if they lost in nominal terms.
The third source of buying comes from anxious investors who prefer a small loss on government bonds to a much bigger loss elsewhere. European equities are almost 20% below their levels of a year ago; commodities have plunged in price; the default rates on corporate bonds are rising. Banks that hold money with central banks in the euro zone, Denmark, Japan and Sweden all receive negative returns. Fear makes government bonds appear a haven from turmoil, even when their return is negative.
Fonte: aqui
Religião e empréstimos bancários
Resumo:
We examine whether religion affects the terms of bank loans. We hypothesize that lenders value the traits of religious adherents, such as risk aversion, ethical behavior and honesty, and thus offer favorable loan terms to religious borrowers. Consistent with this hypothesis, we find that corporate borrowers located in counties with a high level of religiosity are charged lower interest rates, have larger loan amounts and fewer loan covenants. These results suggest that the corporate culture of borrowers influences the availability and cost of bank loans.
We examine whether religion affects the terms of bank loans. We hypothesize that lenders value the traits of religious adherents, such as risk aversion, ethical behavior and honesty, and thus offer favorable loan terms to religious borrowers. Consistent with this hypothesis, we find that corporate borrowers located in counties with a high level of religiosity are charged lower interest rates, have larger loan amounts and fewer loan covenants. These results suggest that the corporate culture of borrowers influences the availability and cost of bank loans.
Wen He, Maggie (Rong) Hu, Religion and bank loan terms, Journal of Banking & Finance, Volume 64, March 2016, Pages 205-215, ISSN 0378-4266, http://dx.doi.org/10.1016/j.jbankfin.2015.12.005.
10 fevereiro 2016
Monsanto
Além disto, a SEC também condenou o CEO Hugh Grant e o ex-CFO pelos problemas; eles foram obrigados a reembolsar a empresa pelo valor do bônus recebido durante o período. Outros executivos também foram condenados.
A SEC também afirmou que a empresa não tinha controles internos suficientes.
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