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  2. Human resource accounting - Wikipedia

    en.wikipedia.org/wiki/Human_resource_accounting

    The valuation method is based on the false assumption that the dollar is stable. Since the assets cannot be sold there is no independent check of valuation. This method measures only the costs to the organization, but ignores completely any measure of the value of the employee to the organization.

  3. What Is a Business Valuation, and How Do You Calculate It? - AOL

    www.aol.com/finance/business-valuation-calculate...

    Generally, the valuation process analyzes all aspects of the business, including the company's management, capital structure, future earnings, and the market value of its assets.

  4. Employee compensation in the United States - Wikipedia

    en.wikipedia.org/wiki/Employee_compensation_in...

    Employee stock options [13] are call options on the common stock of a company. Their value increases as the company's stock rises. Employee stock options are mostly offered to management with restrictions on the option (such as vesting and limited transferability), in an attempt to align the holder's interest with those of the business ...

  5. Target benefit plan - Wikipedia

    en.wikipedia.org/wiki/Target_Benefit_plan

    Defined benefit plans provide a high degree of benefit certainty for members, but for plan sponsors contribution rates are more uncertain and funding costs can be high. Defined benefit plans can also contribute to intergeneration inequality, as retired members continue to receive benefits, whether or not those benefits were adequately pre-funded.

  6. Nonqualified deferred compensation - Wikipedia

    en.wikipedia.org/wiki/Nonqualified_deferred...

    United States, 772 F.2d 1472 (9th Cir. 1985), the court stated that "the economic benefit doctrine is applicable only if the employer's promise is capable of valuation", and "a current economic benefit is capable of valuation where the employer makes a contribution to an employee's deferred compensation plan which is (i) nonforfeitable, (ii ...

  7. Monte Carlo methods in finance - Wikipedia

    en.wikipedia.org/wiki/Monte_Carlo_methods_in_finance

    Then H* = (Value of H according to Monte Carlo) + B*[(Value of I analytically) − (Value of I according to same Monte Carlo paths)] is a better estimate, where B is covar(H,I)/var(H). The intuition behind that technique, when applied to derivatives, is the following: note that the source of the variance of a derivative will be directly ...

  8. Business valuation - Wikipedia

    en.wikipedia.org/wiki/Business_valuation

    Business valuation is a process and a set of procedures used to estimate the economic value of an owner's interest in a business.Here various valuation techniques are used by financial market participants to determine the price they are willing to pay or receive to effect a sale of the business.

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