Variance Analysis The quantitative assessment of the discrepancy between actual and planned behavior is known as variance analysis. The total of all deviations depicts the overall over-performance…
Spent Nuclear Fuel from Power Plants is Potential to Produce Electricity Spent nuclear fuel from power plants retains 95 percent of its ability to generate electricity. The spent nuclear fuel will be disposed of in a…
Mean-Variance Analysis Mean-variance analysis is a methodology used by investors to decide which financial instruments to invest in based on the level of risk they are ready…
Portfolio Variance The term “portfolio variance” actually refers to a statistical number used in modern investing theory to calculate the deviation of a portfolio’s average returns from…
Bullet Bond Portfolio A bullet bond portfolio, also known as a bullet portfolio, consists of a variety of bullet bonds, ranging from short-term to long-term. Bullet bonds, otherwise…
Portfolio Management The process of creating and maintaining an investment portfolio is known as portfolio management. It is the art and science of selecting and managing a…
Researcher Team Calculating the Social Cost of Methane Emitted into Atmosphere According to a new study, the social cost of methane – a greenhouse gas with 30 times the ability to trap heat as carbon dioxide…
Activity-Based Management (ABM) Activity-based management (ABM) is a method for determining the profitability of every area of a business so that its strengths can be developed and shortcomings…
Activity-Based Budgeting (ABB) Activity-based budgeting (ABB) is a system for tracking, researching, and analyzing actions that result in expenditures for a business. It is based on activities-based costing,…
Climate Risks and Transition Uncertainty could impact Financial Stability The way banks respond to climate risks and uncertainty may have an impact on financial stability as well as the global transition to a low-carbon…
Activity Cost Driver An activity cost driver, also known as a causal factor, is a set of behaviors that influence a company’s variable costs to rise or fall.…
Cost Driver A cost driver is the source of a cost that has an impact on the overall cost. The most common application of the principle is…