The majority of current information systems were implemented using traditional paradigms which include business modeling techniques applied during the analysis phase such as Data Flow Diagrams and Entity-Relationship Diagrams. These legacy systems are now struggling to cope with recent...

Given a firm's investment policy, its dividend policy is irrelevant (Miller and Modigliani (1961)). REITs, by law, pay at least 90 percent of their corporate income into dividends so their dividend policy is given. This is flipping of the dividend irrelevance theorem. Such a high dividend...