The fraud, which spanned nearly 20 years and involved over $ 24 million, was committed by Value Line () against its mutual fund shareholders.

The fraud was first reported to the SEC in 2004 by the Value Line Fund () portfolio manager and Chief Quantitative Strategist, Mr. John ( Jack ) R. Dempsey of Easton, Connecticut, who was asked to sign a Code of Business Ethics as part of SOX.

Restitution totalling $ 34 million was placed in a fair fund and returned to the affected Value Line mutual fund investors.

Arnold Bernhard Library – The library is named for Arnold Bernhard, the founder and former chief executive officer of Value Line, Inc. Bernhard's son made the library renovation project possible by donating $ 1 million for the library project and an additional $ 3 million for the University's endowment in 1997.

Value Line () is an independent investment research and financial publishing firm based in New York, New York, USA, founded in 1931 by Arnold Bernhard.

Value Line is best known for publishing The Value Line Investment Survey, a stock analysis newsletter that is updated weekly and kept by subscribers to the print edition in a large black or green binder.

Value Line, in its current form, was incorporated in 1982 and is the successor to substantially all of the operations of Arnold Bernhard & Co., Inc.

The Company produces investment related periodical publications through its wholly owned subsidiary, Value Line Publishing LLC (" VLP ").

VLP publishes in both print and electronic formats The Value Line Investment Survey ®, one of the nation's major periodical investment publication, as well as The Value Line Investment Survey-Small and Mid-Cap Edition, The Value Line 600, Value Line Select, The Value Line Fund Advisor, The Value Line Special Situations Service, The Value Line Daily Options Survey and The Value Line Convertibles Survey.

In 1991, Cyprus introduced a Value Added Tax ( VAT ), which is currently 15 % in line with the EU minimum.

in a single integrated system, Earned Value Management is able to provide accurate forecasts of project performance problems, which is an important contribution for project management.

His second album, 1986's The Secret Value of Daydreaming was panned by critics, but reached number 32 on the Billboard Magazines album chart, and produced the single " Stick Around ", which was his first # 1 single on the U. S. Album Rock Tracks chart.

In the early 1860s he worked on composing three large volumes, the Theories of Surplus Value, which discussed the theoreticians of political economy, particularly Adam Smith and David Ricardo.

Value " in exchange " is the relative proportion with which this commodity exchanges for another commodity ( in other words, its price in the case of money ).

Value ( without qualification ) as an intrinsic worth which stands without the process of exchange.

*** Value monism is the common form of universalism, which holds that all goods are commensurable on a single value scale.

Using first-hand remarks ( which would later be published in Philosophical Investigations, Culture and Value, and other works ), philosophers such as Peter Winch and Norman Malcolm developed what has come to be known as contemplative philosophy, a Wittgensteinian school of thought rooted in the " Swansea tradition " and which includes Wittgensteinians such as Rush Rhees, Peter Winch and D. Z. Phillips, among others.

The name " contemplative philosophy " was first coined by D. Z. Phillips in Philosophy's Cool Place, which rests on an interpretation of a passage from Wittgenstein's " Culture and Value.

Discounting is a financial mechanism in which a debtor obtains the right to delay payments to a creditor, for a defined period of time, in exchange for a charge or fee .< ref name =" Finance_Discount ">< BLOCKQUOTE > See " Time Value ", " Discount ", " Discount Yield ", " Compound Interest ", " Efficient Market ", " Market Value ", " Opportunity Cost ": </ BLOCKQUOTE > J.

Therefore, considering the fact that the " Discount " must match the benefits obtained from a similar Investment Asset, the " Discount Yield " must be used within the same compounding mechanism to negotiate an increase in the size of the " Discount " whenever the time period the payment is delayed or extended .< Ref Name =" Economics_Discount "/> The “ Discount Rate ” is the rate at which the “ Discount ” must grow as the delay in payment is extended .< Ref Name =" MathEcon_Chiang "> Alpha C Chiang, " Fundamental Methods of Mathematical Economics, Third Edition ", McGraw Hill Book Company, 1984 .</ ref > This fact is directly tied into the " Time Value of Money " and its calculations.

The Rate of Return on investment should be the dominant factor in evaluating the market's assessment of the difference between the " Future Value " and the " Present Value " of a payment ; and it is the Market's assessment that counts the most .< Ref Name =" Economics_Competition "/> Therefore, the " Discount Yield ", which is predetermined by a related Return on Investment that is found in the financial markets, is what is used within the " Time Value of Money " calculations to determine the " Discount " required to delay payment of a financial liability for a given period of time.

( An argument which they would later on strengthen in their 2003 article Creating Sustainable Value and, in 2005, with Innovation, Creative Destruction and Sustainability.

For Andrews, to be paid " justly " was to be paid according to the " Cost Principle ," which held that individuals should be paid according to the amount of labor they exert rather than according to the benefit that another receives from that labor ( the latter being called the " Value Principle ").

As another move toward recovery, Clairton recently introduced Land Value Taxation ( LVT ), which is based on the economic philosophies of Henry George, Thomas Paine, Adam Smith and others.

DB2 for z / OS ( the mainframe ) is available in its traditional product packaging, or in the Value Unit Edition, which allows customers to instead pay a one-time charge.

In December 2009, she officially introduced her rapping alter-ego Bran ' Nu with two credits on Timbaland's album Timbaland Presents Shock Value 2, and was cast in the pilot episode for the ABC series This Little Piggy, also starring Rebecca Creskoff and Kevin Rahm, which was recast the following year.

FitzGerald's government lasted until January 1982 when it collapsed due to a controversial budget which proposed the application of Value Added Tax to children's shoes, previously exempt.

The second carriage behind the engine was known as the HVP ( High Value Packages ) coach, which carried large quantities of money, as well as registered mail for sorting.

An open-end fund trades at its Net Asset Value ( to which sales charges may be added ; and adjustments may be made for e. g. the frictional costs of purchasing or selling the underlying investments ).

Announced on June 6, 1995, the SB32 became the new entry-level card in the AWE32 product-line ( previously held by the AWE32 Value.

* For Maximum Value ( previously Fred Meyer Value ), Kroger supermarket's store brand

As of December 23, 2010, Value Line, Inc. (“ Value Line ”) completed its previously announced restructuring of its asset management business ( the “ Transaction ”) under EULAV Asset Management (“ EAM ”), a Delaware statutory trust.

The maximum spot price-which was previously called the Value of lost load ( VoLL )-is the price automatically triggered when AEMO directs network service providers to interrupt customer supply in order to keep supply and demand in the system in balance.

ShopNBC was previously known as ValueVision, which was founded in October 1991 by Edward Anthony Karr of the Cable Value Network headquartered in Eden Prairie, Minnesota.

New directors have come from the member / volunteer community and people who came in contact with the organization while previously employed at places like Value Line and The Securities and Exchange Commission.

Handloaders reported getting phenomenal performance out of the round rubbing shoulders with the. 475 Linebaugh and easily equaling and even eclipsing the Taylor Knockout Value ( TKO ) of the. 454 Casull, with less recoil, muzzle blast and noise due to the. 480's lower pressures.

The settlement offer, in which Value Line neither admits nor denies the investigation ’ s findings, relates to commissions paid by nine Value Line equity mutual funds to an affiliated brokerage subsidiary from 1986 through November 2004.

The biggest employers in Franklin County are the manufacturing firms of Magnet LLC, Cardinal Brands Hazel Division, GDX Automotive, Sporlan Value Company, and Meramec Group Inc. as well as the Meramec Valley R-III School District in the public education sector and Schatz Underground Cable Inc. in the construction industry.

He teamed up with Louis Israel Dublin, another statistician at Metropolitan Life, to write three books on demography and public health: The Money Value of a Man ( 1930 ), Length of Life ( 1936 ), Twenty-five Years of Health Progress ( 1937 ).

The Princeton Review has named Eau Claire a " Best Value College " ( one of 50 such public campuses in the country ) and a " Best Midwestern College.

A constituent college of the State University of New York, it has been ranked by U. S. News in the first tier of Master's-granting colleges in the Northeast region, and by Kiplinger's among the top 100 " Best Value " public colleges and universities in the United States.

The NAO also carries out Value for Money ( VFM ) audit into the administration of public policy.

The Princeton Review also named UT Martin “ A Best Southeastern College ” for 2012 and among the nation ’ s “ Best Value ” colleges and universities in the book The Best Value Colleges: 2012 Edition ( one of two public universities in Tennessee included in the listing ); And, for the sixth consecutive year, UT Martin is listed among America ’ s 100 Best College Buys, a listing by Institutional Research and Evaluation, Inc.

In the wider public sector, local government was required to undertake a heavy service review and inspection programme known as Best Value, while the NHS got a new Commission for Healthcare Inspection and a system of ' star rating ' based league tables.

In May 1983, Value Line sold stock for the public for the first time (), though the Bernhard family retained 80 % control.

In addition, under the settlement offer, the CEO and former CCO would be barred from serving as an officer or director of a public company and from association with an investment adviser, broker-dealer or registered investment company subject, in the case of the CEO, to a limited exception from the associational bar for a period of one year from the entry of the settlement Order to enable steps to be taken that will terminate her association with the Value Line mutual funds, asset management and distribution businesses.

Value networks operate in public agencies, civil society, in the enterprise, institutional settings, and all forms of organization.

In the UK and US NPM has been challenged since the turn of the century by a range of related critiques such as Third Way thinking ( see Anthony Giddens ) and particularly the rise of ideas associated with Public Value Theory ( Mark Moore, Kennedy Business School, John Benington, Warwick Business School ) which have re-asserted a focus on citizenship, networked governance and the role of public agencies in working with citizens to co-create public value, generate democratic authorisation, legitimacy and trust, and stress the domains within which public managers are working as complex adaptive systems with characteristics which are qualitatively different from simple market forms, or private sector business principles.

In 2006 Accenture launched the Institute for Public Service Value, to explore how public value is created in government organizations.