Investing and financing on the farm - working capital considerations

On cover: Commentaries and applied research for practitioners and educators. The Lincoln series of papers are designed to inform professionals and educators of developments and issues in finance and accounting today. The papers cover both commentaries and applied research. Professionals and educators who would like to share their views and research findings are welcome to contribute to the series.The modern farm faces many challenges in the current economy where finance and commodity markets have had a number of protective and restrictive regulations removed. More than ever modern farmers need to have effective financial management policies in place to ensure that their investing and financing practices enable them to deal with uncertainty and, at the same time, to position their operations to maximise the market value of their farming business. The following discussion on working capital management provides a number of basic observations from financial management on investing and financing practices. These can assist in dealing with the volatilities of markets and can contribute to the prof it seeking goals of the farm enterprise

Financial activities of major New Zealand companies : Survey and analysis

On cover: Commentaries and applied research for practitioners and educators. The Lincoln series of papers are designed to inform professionals and educators of developments and issues in finance and accounting today. The papers cover both commentaries and applied research. Professionals and educators who would like to share their views and research findings are welcome to contribute to the series.The subject of finance in undergraduate Commerce and Business degrees in New Zealand universities has become a notable part of the curriculum especially for programmes offering accounting and business administration specialisations. The growth of the finance sector in New Zealand and the enlargement of the finance function and activities within firms has increased student interest in the study of finance. Growing enrolments in finance subjects reflect these developments and interest

Financial management problems in South Pacific Island economies

On cover: Commentaries and applied research for practitioners and educators. The Lincoln series of papers are designed to inform professionals and educators of developments and issues in finance and accounting today. The papers cover both commentaries and applied research. Professionals and educators who would like to share their views and research findings are welcome to contribute to the series.The low-income island states of the South Pacific region may be characterised to a greater or less degree by limited natural resources , limited and or difficult land size, undiversified economies with a low range of economic opportunities, geographic isolation with relatively long distance to external markets, and dependence on imported goods and services. In addition they are economically vulnerable due to their limited export product range with high price volatility of major export items. Balance of payments problems, underemployment and high unemployment in urban centres, restricted access to finance markets and dependence on bilateral and multilateral aid further compound their economic problems. They are all preoccupied with economic development as the most effective means of raising income foreign aid

Executives' attitudes to business slang

On cover: Commentaries and applied research for practitioners and educators. The Lincoln series of papers are designed to inform professionals and educators of developments and issues in finance and accounting today. The papers cover both commentaries and applied research. Professionals and educators who would like to share their views and research findings are welcome to contribute to the series.The purpose of this study was to go beyond the mountain of anecdotal evidence on this subject. and survey what the attitudes of executives were business slang. The finance directors, or their nominees, of 200 of Australia's largest 1000 companies were asked to complete a questionnaire designed to seek information about actual attitudes toward business slang expressions. It was considered that finance directors would be unlikely to have vested interest in this area, unlike Public Relations Managers who are often the professional wordsmiths for their organisations. For this study, the term "business slang expression" refers to a word or phrase usually ephemeral, often nonstandard, rarely included in dictionaries in its specific business sense - which is nonetheless used frequently in business to communicate on the job

Perceptions about dividend policy: A New Zealand survey

On cover: Commentaries and applied research for practitioners and educators. The Lincoln series of papers are designed to inform professionals and educators of developments and issues in finance and accounting today. The papers cover both commentaries and applied research. Professionals and educators who would like to share their views and research findings are welcome to contribute to the series.The objective of this study was to survey and report the opinions of selected corporate finance managers responsible for dividend policy decisions in New Zealand companies which are dividend achievers. that is, companies with an unbroken record of increased dividends for the 5 year* period 1981 - 1985. Opinions were sought on the critical issues in dividend policy such as reasons for dividends, factors determining dividend policy, perceptions about dividend information content, and the effects of external events on dividends

Tertiary education strategies for accounting in developing societies - the South-West Pacific as a case study

On cover: Commentaries and applied research for practitioners and educators. The Lincoln series of papers are designed to inform professionals and educators of developments and issues in finance and accounting today. The papers cover both commentaries and applied research. Professionals and educators who would like to share their views and research findings are welcome to contribute to the series.All societies face constraints imposed upon their development by the limited availability of economic resources. The development that a society achieves depends, in large part, upon the efficient utilisation of its economic resources. The resource allocation exercise is therefore crucial to all economies, but particularly so in the low per capita income countries of the third world, where scarcity of resources persists and can be particularly acute

Human placental glutathione S-transferase-mediated metabolism of methyl parathion

The ability of human placental glutathione S-transferase (GSHTr) to metabolize methyl parathion (MeP) was examined. MeP was found to be a substrate for both partially purified pre-term and highly purified term placental GSHTr. The characterization of the reaction by high performance liquid chromatography revealed the presence of desmethyl parathion (DesMeP) as the sole metabolite. Term placental GSHTr activity towards MeP ranged from 2.22 to 3.53 nmoles DesMeP formed [middle dot] min-1 [middle dot] mg-1 while an activity of 0.60 to 1.12 nmoles DesMeP formed [middle dot] min-1 [middle dot] mg-1 was observed with the pre-term placental enzyme. The absence of the O-dearylation reaction by pre-term and term placental GSHTr represents a major species- and/or tissue-specific difference.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/26013/1/0000080.pd