Attorneys' Fees for Partial Liquidation: Business Expense or Capital Asset? Income Taxation. Business Expense Deductions. Deductibility of Attorneys' Fees Incurred for Partial Liquidation

1954 ◽  
Vol 6 (2) ◽  
pp. 368
Keyword(s):  
Income Taxation ◽  
Capital Asset ◽  
Business Expense

Freedom Indices and Capital Asset Pricing Model: Some Malaysian Evidence

2020 ◽  
Vol 1 (1) ◽  
pp. 1-21
Author(s):  
Ying Tay Lee ◽  
Devinaga Rasiah ◽  
Ming Ming Lai
Keyword(s):  
Human Rights ◽  
Asset Pricing ◽  
Stock Returns ◽  
Firm Size ◽  
Explanatory Power ◽  
Least Square ◽  
Press Freedom ◽  
Capital Asset Pricing ◽  
Capital Asset ◽  
Cross Sectional

Human rights and fundamental freedoms such as economic, political, and press freedoms vary widely from country to country. It creates opportunity and risk in investment decisions. Thus, this study is carried out to examine if the explanatory power of the model for capital asset pricing could be improved when these human rights movement indices are included in the model. The sample for this study comprises of 495 stocks listed in Bursa Malaysia, covering the sampling period from 2003 to 2013. The model applied in this study employed the pooled ordinary least square regression estimation. In addition, the robustness of the model is tested by using firm size as a controlled variable. The findings show that market beta as well as the economic and press freedom indices could explain the cross-sectional stock returns of the Malaysian stock market. By controlling the firm size, it adds marginally to the explanation of the extended CAP model which incorporated economic, political, and press freedom indices.

KAJIAN KESEHATAN BANK YUDHA BHAKTI SEBAGAI KELAYAKAN BANK PENEMPATAN DEPOSITO REKSA DANA PASAR UANG SYAILENDRA DANA KAS PT. SYAILENDRA CAPITAL

2018 ◽  
Vol 15 (1) ◽  
pp. 01
Author(s):  
Yoyo Indah Gunawan ◽  
Lerry Big Senjaya
Keyword(s):  
Asset Management ◽  
Capital Asset

Tujuan dari penelitian ini adalah untuk mengetahui kesehatan Bank Yudha Bhakti sebagai kelayakan  bank penempatan dana deposito Reksa Dana Pasar Uang Syailendra Dana Kas PT. Syailendra Capital.Sesuai dengan Peraturan Bank Indonesia Nomor 6/10/PBI/2004 tanggal 12 April 2004 tentang Sistem Penilaian Tingkat Kesehatan Bank Umum (Lembaran Negara Republik Indonesia Tahun 2004 Nomor 38, Tambahan Lembaran Negara Nomor 4382), maka metode yang di gunakan oleh PT. Syailendra Capital  kesehatan sebuah bank untuk menilai kelayaknya adalah menggunakan metode CAMEL (Capital, Asset, Management, Earning, Liquidity).Hasil penelitian menunjukkan bahwa rasio CAR = 18,18% (nilai poin = 5), rasio EAQ = 97,82% (nilai poin =5), rasio LDR = 94,57% (nilai poin = 5), rasio NPL = 2,07% (nilai poin = 5), rasio NIM = 8,31% (nilai poin = 4), rasio ROA = 0,40% (nilai poin= 1), dan rasio STM = 91,05% (nilai poin = 3). Sedangkan nilai total score CAMEL sebesar 84, artinya bahwa status kesehatan PT. Bank Yudha Bhakti .Tbk katagorinya sehat sehingga layak dijadikan bank penempatan dana deposito Reksa Dana Pasar Uang Syailendra Dana Kas  PT. Syailendra Capital.Hasil perhitungan masing-masing komponen rasio CAMEL diperoleh total hasil sebesar 84 Poin, ini berarti PT. Bank Yudha Bhakti .Tbk merupakan bank yang masuk kategori Sehat menurut rasio CAMEL yang sudah dihitung, maka dari itu reksa dana pasar uang Syailenda Dana Kas PT. Syailendra Capital dapat melakukan penempatan dana deposito pada bank tersebutBerdasarkan hasil penelitian tersebut maka disarankan : (1). Sebaiknya Syailendra Dana Kas PT. Syailendra Capital melakukan penempatan dana deposito pada  PT. Bank Yudha Bhakti Tbk yang katagorinya sehat sehingga akan memberikan keuntungan profit, (2) Perhitungan rasio CAMEL agar dapat menggunakan data laporan keuangan minimal selama 3 tahun, sehingga dapat juga dilihat perkembangan rasio CAMEL dari tahun ke tahun, (3). agar dalam proses pemilihan bank juga dapat mempertimbangkan berita-berita terkini dari industri perbankan mengenai bank yang akan dilihat rasio CAMEL-nya Kata Kunci : Kesehatan Bank

Human Capital, Asset Allocation, and Life Insurance

CFA Digest ◽  
2006 ◽  
Vol 36 (2) ◽  
pp. 93-94
Author(s):  
Peng Chen ◽  
Roger G. Ibbotson ◽  
Moshe A. Milevsky ◽  
Kevin X. Zhu
Keyword(s):  
Human Capital ◽  
Life Insurance ◽  
Asset Allocation ◽  
Capital Asset

A Single Period Stochastic Model for Maximising Firms Value

GIS Business ◽  
2016 ◽  
Vol 11 (6) ◽  
pp. 39-45
Author(s):  
J. P. Singh
Keyword(s):  
Capital Market ◽  
Firm Value ◽  
Capital Asset Pricing ◽  
Capital Asset ◽  
Asset Pricing Model ◽  
Value Maximization ◽  
Risk Return ◽  
Bankruptcy Costs ◽  
Single Period ◽  
Debt Capacity

This article sets up a single period value maximization model for the firm based on stochastic end-of-period cash inflows, stochastic bankruptcy costs and taxes based on income rather than wealth. The risk-return trade-off is captured in the Capital Asset Pricing Model. Thus, the model also assumes a perfect capital market and market equilibrium. The model establishes the existence of a unique optimal financial leverage at which the firm value is maximized, this leverage being less than the maximum debt capacity of the firm.

PROSPECTS FOR THE DEVELOPMENT OF PERSONAL INCOME TAXATION IN THE RUSSIAN FEDERATION

2019 ◽  
Vol 9 (7) ◽  
pp. 1063-1072
Author(s):  
Yadgar Valeev ◽  
◽  
Anton Naurskov ◽  
Adilya Safiullina ◽  
Yuliya Seregina ◽  
...  
Keyword(s):  
Russian Federation ◽  
Personal Income ◽  
Income Taxation ◽  
The Russian Federation ◽  
Personal Income Taxation
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