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	<title>Koffee Hut</title>
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	<description>Garima&#039;s Blog</description>
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		<title>Koffee Hut</title>
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		<item>
		<title>&#8216;Value Relevance&#8217; -A Brief Overview</title>
		<link>http://koffeehut.com/2010/10/13/value-relevance-research/</link>
		<comments>http://koffeehut.com/2010/10/13/value-relevance-research/#comments</comments>
		<pubDate>Wed, 13 Oct 2010 22:38:30 +0000</pubDate>
		<dc:creator>Dr. Garima Kapoor</dc:creator>
				<category><![CDATA[Valuation]]></category>
		<category><![CDATA[Balacesheet]]></category>
		<category><![CDATA[Financial Statments]]></category>
		<category><![CDATA[Intangible asset]]></category>
		<category><![CDATA[Profit and Loss Statements]]></category>
		<category><![CDATA[Tangibles]]></category>
		<category><![CDATA[Value Relevance research]]></category>

		<guid isPermaLink="false">http://koffeehut.com/?p=115</guid>
		<description><![CDATA[The objective of valuation research is to relate accounting numbers to a measure of firm value to assess the characteristics of accounting numbers and their relation to value of the firm. (Barth, 2000). The valuation research  which aims at investigating the empirical relation between stock market values (or changes in values) and particular accounting numbers [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=koffeehut.com&amp;blog=10315742&amp;post=115&amp;subd=closingbell&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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		<title>Ethnography : Introduction and Analysis</title>
		<link>http://koffeehut.com/2010/02/25/ethnography-introduction-and-analysis/</link>
		<comments>http://koffeehut.com/2010/02/25/ethnography-introduction-and-analysis/#comments</comments>
		<pubDate>Fri, 26 Feb 2010 01:59:08 +0000</pubDate>
		<dc:creator>Dr. Garima Kapoor</dc:creator>
				<category><![CDATA[Research Methodology]]></category>
		<category><![CDATA[Ethnography]]></category>
		<category><![CDATA[flowcharts]]></category>
		<category><![CDATA[Patterns]]></category>
		<category><![CDATA[Social science research]]></category>
		<category><![CDATA[statistics]]></category>
		<category><![CDATA[triangulation]]></category>

		<guid isPermaLink="false">http://koffeehut.com/?p=108</guid>
		<description><![CDATA[Ethnography refers to the form of social research having substantial number of following features : 1)Strong emphasis on exploring the nature of particular social phenomena rather than setting out to test hypothesis about them. 2)A tendency to work primarily with “unstructured data, that is, data that have not been coded at the point of data [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=koffeehut.com&amp;blog=10315742&amp;post=108&amp;subd=closingbell&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://koffeehut.com/2010/02/25/ethnography-introduction-and-analysis/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
	
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			<media:title type="html">closingbell</media:title>
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		<title>THE CRITICAL EVENT AND RECOGNITION OF NET PROFIT</title>
		<link>http://koffeehut.com/2010/02/24/the-critical-event-and-recognition-of-net-profit/</link>
		<comments>http://koffeehut.com/2010/02/24/the-critical-event-and-recognition-of-net-profit/#comments</comments>
		<pubDate>Wed, 24 Feb 2010 08:10:05 +0000</pubDate>
		<dc:creator>Dr. Garima Kapoor</dc:creator>
				<category><![CDATA[Valuation]]></category>
		<category><![CDATA[Accounting]]></category>
		<category><![CDATA[Certainity theory]]></category>
		<category><![CDATA[Critical threory]]></category>
		<category><![CDATA[net profit]]></category>
		<category><![CDATA[recognition of profit]]></category>

		<guid isPermaLink="false">http://koffeehut.com/?p=106</guid>
		<description><![CDATA[This article reviews both the economic concept of net income and the accounting procedure of specific business situation and then suggest a principle which is compatible with the economic theory and at the same time coordinates most current accounting practices. When should Profit be Recognized??? Buying   →     Selling  → Collecting At point of time [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=koffeehut.com&amp;blog=10315742&amp;post=106&amp;subd=closingbell&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">closingbell</media:title>
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		<title>Extraordinary Gains andlosses, Their Significance to the Financial Analyst</title>
		<link>http://koffeehut.com/2010/02/23/extraordinary-gains-andlosses-their-significance-to-the-financial-analyst/</link>
		<comments>http://koffeehut.com/2010/02/23/extraordinary-gains-andlosses-their-significance-to-the-financial-analyst/#comments</comments>
		<pubDate>Wed, 24 Feb 2010 07:55:52 +0000</pubDate>
		<dc:creator>Dr. Garima Kapoor</dc:creator>
				<category><![CDATA[Valuation]]></category>
		<category><![CDATA[Accounting income numbers]]></category>
		<category><![CDATA[Accounting treatment]]></category>
		<category><![CDATA[Extraordinary income]]></category>
		<category><![CDATA[Financial analysis]]></category>

		<guid isPermaLink="false">http://koffeehut.com/?p=104</guid>
		<description><![CDATA[Accounting Principles Board Opinion No. 9 &#8220;Reporting the Results of Operations&#8221;. This Opinion did bring about an improvement of practice by requiring the inclusion of all extraordinary gains and losses in the determination of net income. Nevertheless it has, since its inception, labored under a fatal flaw: it is based on some very vague and [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=koffeehut.com&amp;blog=10315742&amp;post=104&amp;subd=closingbell&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://koffeehut.com/2010/02/23/extraordinary-gains-andlosses-their-significance-to-the-financial-analyst/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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		<title>Accounting for Goodwill : A Realistic Approach</title>
		<link>http://koffeehut.com/2010/02/23/accounting-for-goodwill-a-realistic-approach/</link>
		<comments>http://koffeehut.com/2010/02/23/accounting-for-goodwill-a-realistic-approach/#comments</comments>
		<pubDate>Wed, 24 Feb 2010 07:07:44 +0000</pubDate>
		<dc:creator>Dr. Garima Kapoor</dc:creator>
				<category><![CDATA[Valuation]]></category>
		<category><![CDATA[Accounting income numbers]]></category>
		<category><![CDATA[Financial statements]]></category>
		<category><![CDATA[Goodwill]]></category>

		<guid isPermaLink="false">http://koffeehut.com/?p=101</guid>
		<description><![CDATA[by Tearney M.G.   Journal of Accountancy. Goodwill accounting is one area where outdated techniques still exist with the blessing of the Accounting Principles Board. With the exception of amortization,&#8217; valuing and reporting goodwill arising in business combination has remained basically unchanged since 1944, and yet one of the primary social responsibilities of any discipline [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=koffeehut.com&amp;blog=10315742&amp;post=101&amp;subd=closingbell&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://koffeehut.com/2010/02/23/accounting-for-goodwill-a-realistic-approach/feed/</wfw:commentRss>
		<slash:comments>6</slash:comments>
	
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			<media:title type="html">closingbell</media:title>
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		<title>Research Designs: Experiments</title>
		<link>http://koffeehut.com/2009/11/21/research-designs-experiments/</link>
		<comments>http://koffeehut.com/2009/11/21/research-designs-experiments/#comments</comments>
		<pubDate>Sat, 21 Nov 2009 07:12:11 +0000</pubDate>
		<dc:creator>Dr. Garima Kapoor</dc:creator>
				<category><![CDATA[Research Methodology]]></category>
		<category><![CDATA[An Experimental Group]]></category>
		<category><![CDATA[Causal inference]]></category>
		<category><![CDATA[Control Group]]></category>
		<category><![CDATA[Research Designs: Experiments]]></category>

		<guid isPermaLink="false">http://closingbell.wordpress.com/?p=83</guid>
		<description><![CDATA[Research Designs: Experiments Once the research objective is defined, the hypotheses explained and the variables are defined, the researcher has to test the hypotheses. There are some fundamental problems that arise while testing the hypotheses: Whom shall we study? What shall we observe? When will observations be made? How will the data be collected? Research [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=koffeehut.com&amp;blog=10315742&amp;post=83&amp;subd=closingbell&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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		<title>Environmental Disclosures in Annual Report: A Study in Context of Indian Manufacturing Companies- Dr. Suneel Arora &amp; Dr. Garima Kapoor</title>
		<link>http://koffeehut.com/2009/11/20/environmental-disclosures-in-annual-report-a-study-in-context-of-indian-manufacturing-companies-dr-suneel-arora-dr-garima-kapoor/</link>
		<comments>http://koffeehut.com/2009/11/20/environmental-disclosures-in-annual-report-a-study-in-context-of-indian-manufacturing-companies-dr-suneel-arora-dr-garima-kapoor/#comments</comments>
		<pubDate>Fri, 20 Nov 2009 12:04:50 +0000</pubDate>
		<dc:creator>Dr. Garima Kapoor</dc:creator>
				<category><![CDATA[Academic Papers]]></category>
		<category><![CDATA[Accounting]]></category>
		<category><![CDATA[corporate social responsibilities]]></category>
		<category><![CDATA[Disclosures]]></category>
		<category><![CDATA[Environment]]></category>

		<guid isPermaLink="false">http://closingbell.wordpress.com/?p=75</guid>
		<description><![CDATA[During the last decade, there has been a growing awareness on the disclosure of environmental performance. Over the last few years, many studies have been undertaken which have examined the disclosure of environmental information in Annual Reports but very few studies have been done which analysis the practice followed by Indian companies. Using content analysis, [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=koffeehut.com&amp;blog=10315742&amp;post=75&amp;subd=closingbell&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://koffeehut.com/2009/11/20/environmental-disclosures-in-annual-report-a-study-in-context-of-indian-manufacturing-companies-dr-suneel-arora-dr-garima-kapoor/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">closingbell</media:title>
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		<title>Book Review: EMPIRE OF DEBT: THE RISE OF AN EPIC FINANCIAL CRISIS</title>
		<link>http://koffeehut.com/2009/11/14/book-review-empire-of-debt-the-rise-of-an-epic-financial-crisis/</link>
		<comments>http://koffeehut.com/2009/11/14/book-review-empire-of-debt-the-rise-of-an-epic-financial-crisis/#comments</comments>
		<pubDate>Sat, 14 Nov 2009 01:35:52 +0000</pubDate>
		<dc:creator>Dr. Garima Kapoor</dc:creator>
				<category><![CDATA[Book Reviews]]></category>
		<category><![CDATA[Capitalism]]></category>
		<category><![CDATA[consumer capitalism]]></category>
		<category><![CDATA[EMPIRE OF DEBT: THE RISE OF AN EPIC FINANCIAL CRISIS]]></category>
		<category><![CDATA[Financial crises]]></category>
		<category><![CDATA[Geo Politics]]></category>
		<category><![CDATA[Imperialism]]></category>
		<category><![CDATA[War]]></category>

		<guid isPermaLink="false">http://closingbell.wordpress.com/?p=66</guid>
		<description><![CDATA[BOOK REVIEW Book Name: EMPIRE OF DEBT: THE RISE OF AN EPIC FINANCIAL CRISIS By Bill Bonner and Addison Wiggin Published By John Wiley&#38;Sons Inc., Hoboken, New Jersey. Year: 2006 370 pages &#8216;Imperialism&#8217; has  always evoked a great deal of interest amongst economists and Political scientists alike. Lenin was the first to explore the intricate [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=koffeehut.com&amp;blog=10315742&amp;post=66&amp;subd=closingbell&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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		<title>Growth Fetish by Clive Hamilton</title>
		<link>http://koffeehut.com/2009/11/12/growth-fetish-by-clive-hamilton/</link>
		<comments>http://koffeehut.com/2009/11/12/growth-fetish-by-clive-hamilton/#comments</comments>
		<pubDate>Thu, 12 Nov 2009 10:03:35 +0000</pubDate>
		<dc:creator>Dr. Garima Kapoor</dc:creator>
				<category><![CDATA[Book Reviews]]></category>
		<category><![CDATA[Affluenza]]></category>
		<category><![CDATA[consumer sovereignty]]></category>
		<category><![CDATA[Eudemonism]]></category>
		<category><![CDATA[GDP]]></category>
		<category><![CDATA[Growth Fetish]]></category>
		<category><![CDATA[Myers and Diener]]></category>
		<category><![CDATA[Third Way]]></category>

		<guid isPermaLink="false">http://closingbell.wordpress.com/?p=50</guid>
		<description><![CDATA[Growth Fetish By Clive Hamilton Published by Allen &#38;Unwin, 83 Alexander Street, Crows Nest NSW 2065,Australia Year: 2003. 2004 (South Asian Edition) 262 Pages The book ‘Growth fetish’ is an economic essay in which its author Clive Hamilton explores the orthodoxy of treating growth as an “infallible technical barometer” of a nation’s progress. Through this [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=koffeehut.com&amp;blog=10315742&amp;post=50&amp;subd=closingbell&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">closingbell</media:title>
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		<title>Critique : &#8216;Empirical Evaluation of accounting income numbers&#8217;</title>
		<link>http://koffeehut.com/2009/11/11/critique-empirical-evaluation-of-accounting-income-numbers/</link>
		<comments>http://koffeehut.com/2009/11/11/critique-empirical-evaluation-of-accounting-income-numbers/#comments</comments>
		<pubDate>Wed, 11 Nov 2009 08:52:56 +0000</pubDate>
		<dc:creator>Dr. Garima Kapoor</dc:creator>
				<category><![CDATA[Academic Papers]]></category>
		<category><![CDATA[Accounting income numbers]]></category>
		<category><![CDATA[Analytic model]]></category>
		<category><![CDATA[Investment decision]]></category>
		<category><![CDATA[Stock prices]]></category>

		<guid isPermaLink="false">http://closingbell.wordpress.com/?p=21</guid>
		<description><![CDATA[Title and reference: Ball, Ray and Phillip Brown, (1968) “An empirical evaluation of accounting income numbers ’, Journal of Accounting Research; Vol 6; Issue 2, PP 159-178; 20p. Abstract: This paper is the first attempt to study the usefulness of the accounting income numbers. Traditionally accounting theorists have evaluated the usefulness of accounting practice by [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=koffeehut.com&amp;blog=10315742&amp;post=21&amp;subd=closingbell&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>2</slash:comments>
	
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