LEADER 00773nam0-22002771i-450- 001 990006920580403321 005 20010622 035 $a000692058 035 $aFED01000692058 035 $a(Aleph)000692058FED01 035 $a000692058 100 $a20010622d1959----km-y0itay50------ba 101 0 $aswe 102 $aSE 105 $ay-------011cy 200 1 $aEkonomi Politik Samhälle$fen bok tillägnad Bertil Ohlin 210 $aStockholm$cBokförlaget Folk Och Samhälle$d1959 215 $a305 p.$d24 cm 702 1$aOhlin,$bBertil Gotthard$f<1899-1979> 801 0$aIT$bUNINA$gRICA$2UNIMARC 901 $aBK 912 $a990006920580403321 952 $aONORANZE O 4$b67350$fFGBC 959 $aFGBC 996 $aEkonomi Politik Samhälle$9627715 997 $aUNINA LEADER 01409nam 2200385 450 001 9910716987203321 005 20211116070347.0 035 $a(CKB)5470000002526320 035 $a(OCoLC)1280524596 035 $a(EXLCZ)995470000002526320 100 $a20211027d2021 ua 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aHigher education: Office of Federal Student Aid is beginning to identify and address its workforce needs /$fCommittee on Education and Labor, House of Representatives 210 1$aWashington, DC :$cU.S. Government Accountability Office,$d2021. 215 $a1 online resource (11 pages) $cillustrations 300 $a"August 19, 2021." 300 $a"GAO-21-542R." 300 $aAuthor: Melissa Emrey-Arras--page 9. 320 $aIncludes bibliographical references. 517 $aHigher education 606 $aStudent loans$zUnited States 606 $aEducation, Higher$zUnited States 615 0$aStudent loans 615 0$aEducation, Higher 712 02$aUnited States.$bCongress.$bHouse.$bCommittee on Education and Labor, 801 0$bGPO 801 1$bGPO 906 $aBOOK 912 $a9910716987203321 996 $aHigher education: Office of Federal Student Aid is beginning to identify and address its workforce needs$93317531 997 $aUNINA LEADER 05464nam 2200781Ia 450 001 9911006796803321 005 20200520144314.0 010 $a9781628702545 010 $a1628702540 010 $a9781780171241 010 $a1780171242 010 $a9781780171258 010 $a1780171250 010 $a9781780171234 010 $a1780171234 035 $a(CKB)2550000001179502 035 $a(EBL)1010227 035 $a(OCoLC)821863973 035 $a(SSID)ssj0000737405 035 $a(PQKBManifestationID)11439997 035 $a(PQKBTitleCode)TC0000737405 035 $a(PQKBWorkID)10783911 035 $a(PQKB)11210107 035 $a(MiAaPQ)EBC1010227 035 $a(CaSebORM)9781780171227 035 $a(OCoLC)830465352 035 $a(OCoLC)ocn830465352 035 $a(Perlego)787867 035 $a(EXLCZ)992550000001179502 100 $a20120525d2012 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aFinance for IT decision makers $ea practical handbook /$fMichael Blackstaff 205 $a3rd ed. 210 $aLondon $cBCS$d2012 215 $a1 online resource (281 p.) 300 $aDescription based upon print version of record. 311 08$a9781780171227 311 08$a1780171226 311 08$a9781306283908 311 08$a1306283906 320 $aIncludes bibliographical references and index. 327 $aCopyright; CONTENTS; FIGURES AND TABLES; AUTHORS; FOREWORD; ACKNOWLEDGEMENTS; ABBREVIATIONS; PREFACE; 1 FINANCE AND ACCOUNTS: THE BASICS; OBJECTIVES; THE PURPOSE OF BUSINESS; COMPANIES OR CORPORATIONS; HOW A BUSINESS WORKS; EXAMPLE 1.1 PART 1: HOW TRANSACTIONS AFFECT THE STATEMENT OF FINANCIAL POSITION; EXAMPLE 1.1 PART 2: TYPICAL ADJUSTMENTS; EXAMPLE 1.1 PART 3: THE INCOME STATEMENT; EXAMPLE 1.1 PART 4: THE STATEMENT OF CASH FLOWS; RELATING CASH FLOW TO PROFIT; PUBLISHED ACCOUNTS; PLANNING AND MANAGEMENT ACCOUNTING; CASH FLOW FORECASTING; NON-BUSINESS ORGANISATIONS; SUMMARY 327 $a2 DECISIONS, DECISIONS...OBJECTIVES; WHAT IS CASH FLOW?; A FINANCIAL CASE; WHAT IS DISCOUNTED CASH FLOW?; THE COST OF MONEY; PRESENT VALUE; NET PRESENT VALUE (NPV); INTERPRETING PRESENT VALUES; OPPORTUNITY COST; 'FINANCIAL CASH FLOWS'; INFLATION; SUMMARY; 3 FINANCIAL CASES AND BUSINESS CASES; OBJECTIVES; COST CASES; FINANCIAL CASES; BUSINESS CASES; WHAT IS A BENEFIT?; CASH FLOW AND PROFIT; A BASIS FOR INVESTMENT DECISION-MAKING; SUMMARY; 4 WHEN IS A BENEFIT NOT A BENEFIT?; OBJECTIVES; HOW TO BUILD AN IT FINANCIAL CASE; EXAMPLE 4.1: DESCRIPTION; EXAMPLE 4.1: SOLUTION; EXAMPLE 4.1: EXPLANATIONS 327 $aWHAT CASH FLOWS ARE RELEVANT? IS IT A WORTHWHILE INVESTMENT?; SUMMARY; 5 HOW FINANCIAL CASES ARE EVALUATED: PART 1; OBJECTIVES; PRESENT VALUE REVISITED; THE COST OF CAPITAL; WEIGHTED AVERAGE COST OF CAPITAL (WACC); APPLYING PRESENT VALUES; THE NPV DECISION RULE; PROFITABILITY INDEX; INTERNAL RATE OF RETURN (IRR); THE IRR DECISION RULE; NPV, IRR AND RISK; SUMMARY; 6 HOW FINANCIAL CASES ARE EVALUATED: PART 2; OBJECTIVES; PAYBACK; PAYBACK AND RISK; DISCOUNTED PAYBACK; RETURN ON INVESTMENT (ROI); ROI AND RISK; SHAREHOLDER VALUE ADDED (SVA); EXAMPLE 6.1: SVA; THE METHODS COMPARED; SUMMARY 327 $a7 THE EFFECTS OF TAXATION OBJECTIVES; BUSINESS TAX; 'DEPRECIATION ALLOWANCES'; HOW DOES TAX AFFECT AN IT FINANCIAL CASE?; AFTER-TAX EVALUATION OF AN INVESTMENT; THE RESULTS COMPARED; TAXATION AND LEASING; SUMMARY; 8 DEPRECIATION OF IT ASSETS; OBJECTIVES; DEPRECIATION OF IT ASSETS; STRAIGHT-LINE DEPRECIATION; REDUCING BALANCE DEPRECIATION; LOSS ON DISPOSAL; FREQUENCY OF DEPRECIATION CHARGE; DEPRECIATION OF UPGRADABLE ASSETS; SUMMARY; 9 IT FINANCING AND LEASING; OBJECTIVES; INTRODUCTION; WHAT IS A LEASE?; LEASE DEFINITIONS; FINANCE LEASES; HOW ARE FINANCE LEASES ACCOUNTED FOR? 327 $aSALE AND LEASE-BACK LEASING AND FINANCIAL CASES; OPERATING LEASES; RESIDUAL VALUE (RV); HOW ARE OPERATING LEASES ACCOUNTED FOR?; RISK AND REWARD; VARIATIONS ON THE LEASING THEME; EXCHANGE LEASES; RENTAL; INTERNATIONAL FINANCING; 'SMALL TICKET' LEASING; THE LEASING CONTRACT; THE FUTURE; SUMMARY; 10 OUTSOURCING: FINANCIAL ASPECTS; OBJECTIVES; WHAT IS OUTSOURCING?; OUTSOURCING IN PERSONAL LIFE; OUTSOURCING IN BUSINESS; FINANCIAL CHARACTERISTICS OF OUTSOURCING; RISK AND SERVICE LEVELS; FINANCIAL EVALUATION METHODS; SERVICE ENHANCEMENTS; INFLATION; HOW TO BUILD AN OUTSOURCING FINANCIAL CASE 327 $aA WORKED EXAMPLE 330 $aMany IT professionals lack understanding of the financial principles on which decisions about IT should be based. This book is ideal for all IT decision makers who wish to conquer their fear of finance or refresh existing knowledge. The new edition is updated with International Financial Reporting Standards (IFRS) terminology. 606 $aBusiness enterprises$xFinance$xManagement 606 $aCorporations$xFinance$xManagement 606 $aInformation technology$xManagement 615 0$aBusiness enterprises$xFinance$xManagement. 615 0$aCorporations$xFinance$xManagement. 615 0$aInformation technology$xManagement. 676 $a658.15 700 $aBlackstaff$b Michael$f1939-$0629765 712 02$aBritish Computer Society. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9911006796803321 996 $aFinance for IT Decision Makers$92130056 997 $aUNINA