The activities management accountants provide inclusive of forecasting and planning, performing variance analysis, reviewing and monitoring costs inherent in the business are ones that have dual accountability to both finance and the business team.
12.
If investors have hyperbolic absolute risk aversion ( HARA ) ( including the power utility function, logarithmic function and the exponential utility function ), separation theorems can be obtained without the use of mean-variance analysis.
13.
A study with such a broad coverage of asset classes has not been conducted before, not in the context of determining capital market expectations and performing a mean-variance analysis, neither in assessing the global market portfolio.
14.
Under mean-variance analysis, it can be shown that every minimum-variance portfolio given a particular expected return ( that is, every efficient portfolio ) can be formed as a combination of any two efficient portfolios.
15.
Variance analysis became common in the United States in the early 1920s following the rapid development of standard costing between 1910 and 1920 . . ., while the technique of connecting cost and financial accounting was . . . well elaborated in Anglo-Saxon countries around 1920 ."
16.
"' Modern portfolio theory ( MPT ) "', or "'mean-variance analysis "', is a mathematical framework for assembling a portfolio of assets such that the expected return is maximized for a given level of risk, defined as variance.
17.
The most well-known two-moment decision model is that of modern portfolio theory, which gives rise to the decision portion of the Capital Asset Pricing Model; these employ "'mean-variance analysis "', and focus on the mean and variance of a portfolio's final value.
18.
On the other hand, if models are nested, possibilities of variance analysis for direct comparisons are straightforward, as with the case of significance of additional variables, etc . There are some ways of comparing non-nested models : for instance, analysis of information measures, such as Mors 16 : 33, 18 March 2009 ( UTC)
19.
An important part of standard cost accounting is a variance analysis, which breaks down the variation between actual cost and standard costs into various components ( volume variation, material cost variation, labor cost variation, etc . ) so managers can understand " why costs were different from what was planned " and take appropriate action to correct the situation.
20.
Additional contributions include the Coefficient of Profile Similarity ( taking account of shape, scatter, and level of two score profiles ); P-technique factor analysis based on repeated measurements of a single individual ( sampling of variables, rather than sampling of persons ); dR-technique factor analysis for elucidating change dimensions ( including transitory emotional states, and longer-lasting mood states ); the Taxonome program for ascertaining the number and contents of clusters in a data set; the Rotoplot program for attaining maximum simple structure factor pattern solutions . the Basic Data Relations Box ( assessing dimensions of experimental designs ), the group syntality construct ( " personality " of a group ), the triadic theory of cognitive abilities, the Ability Dimension Analysis Chart ( ADAC ), and Multiple Abstract Variance Analysis ( MAVA ), with " specification equations " to embody genetic and environmental variables and their interactions.
