This paper addresses one of the more difficult topics in teaching MBA level financial management, the statement of cash flows. By employing financial statement equations in preparing the statement of cash flows, students: (1) are employing tools that they are more familiar and comfortable with...

In this article, the recently proposed approach known as ‘risk targeting’ for the development of national seismic design maps is investigated for mainland France. Risk targeting leads to ground-motion maps that, if used for design purposes, would lead to a uniform level of risk nationally....

This paper addresses one of the more difficult topics in teaching MBA level financial management, the statement of cash flows. By employing financial statement equations in preparing the statement of cash flows, students: (1) are employing tools that they are more familiar and comfortable with...