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HƎ,-ǰɛ߈FO/!A6pJm24}&f#Jx!?[ͺBR[<7087Qk訐uKu@#.'x >Iw8tɣ $cd M/tl.%WAu zKJCII-=uـWƋyț!/YjyĹ"cW@^(vBވ͛3IѼ:"S+e}^@C~Q'y-d"άVSx}-`Ui?S3H,c A m"h~ `F2Wih=1q} Lvn9}7 cD:4$s& 6Y`Ff5zݕu[I .B$(QQZ8VW[fOɃ9BAmĊ\IlJ̩n{8/7YP zsʛTvE SCkWh/Zi\D Segq%r #?e0jdR\g1LQH[,5o臸5=wdmZk7=W|o7#n:^uI8FLY;N+Iz+[ɋ4h+CQw592VgdP; ?>stream HUQs6~Qa1t&M̵7Ųr_]I#u^owr uE3^͖OU7erOlѿ3?XA@/  .R2xd^V Q g_HX}MɶSe efh@aiJ>>Mޖ*ws?%捚: <. 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0 l 450 586 l -18 586 l W n /CS0 cs 1 scn 1 i /RelativeColorimetric ri /GS0 gs BT /T1_0 1 Tf -0.00011 Tc 0 Tw 0 Ts 100 Tz 0 Tr 9.9626 0 0 9.9626 55.38901 348.15103 Tm [(take)-453(other)-449(busin)-8(ess)-445(cours)-9(es)-448(such)-444(as)-448(accou)-9(nting)-448(and)-450(\223nance)-453(to)-448(increase)-452(their)]TJ 0 -1.2007 TD [(kno)-8(wledge)-555(of)-556(business)-9(.)-552(Of)-554(particula)-11(r)-549(imp)-9(ortance)-556(toda)-8(y)-553(are)-554(the)-553(huma)-8(nities)]TJ T* [(cours)-9(es)-329(with)-337(special)-336(emphasi)-11(s)-326(on)-332(the)-331(sociopol)-9(itical)-332(iss)-7(ues)-330(that)-335(form)-329(a)-333(basis)-335(for)]TJ T* [(und)-8(erstanding)-316(poli)-9(tical,)-312(envi)-8(ronmental)-10(,)-308(heal)-9(th,)-312(and)-311(safety)-316(issues.)-320(These)-316(courses)]TJ T* [(are)-230(important)-227(and)-226(give)-224(insight)-9(s)-218(to)-221(chem)-10(ical)-223(engi)-8(neering)-230(students,)-227(helping)-229(them)-227(to)]TJ T* [(appre)-9(ciate)-299(the)-303(economi)-10(c)-293(const)-10(raints)-300(affecting)-306(the)-297(appl)-8(ication)-302(of)-294(tec)-9(hnology)-298(that)]TJ T* [(man)-8(agement)-307(encoun)-8(ters)-307(in)-300(mak)-8(ing)-301(decisi)-9(ons)-299(about)-304(fut)-7(ure)-302(projects.)]TJ 2.4014 -1.20081 Td [(Chemi)-11(cal)-697(engineer)-11(s)-696(in)-699(the)-695(perform)-11(ance)-697(o)-7(f)-691(their)-702(jobs)-701(will)-698(employ)]TJ -2.4014 -1.19501 Td [(econom)-12(ics)-594(in)-596(the)-593(prepa)-9(ration)-594(of)-595(capita)-10(l)-590(cost)-595(est)-8(imates,)-599(operating)-598(expens)-9(e)]TJ T* [(est)-8(imates,)-383(pro\223t)-8(ability)-382(analyses)-387(includi)-10(ng)-377(the)-382(time)-384(value)-380(of)-379(mone)-8(y,)-377(feasibil)-10(ity)]TJ T* [(stud)-7(ies,)-390(and)-385(to)-386(perfo)-10(rm)-383(sensit)-9(ivity)-388(and)-391(uncertaint)-12(y)-382(analyses)-398(considering)-396(many)]TJ T* [(alter)-9(natives)-10(.)-422(To)-422(move)-430(up)-423(the)-422(man)-8(agement)-432(ladder,)-429(they)-423(mus)-7(t)-419(have)-428(a)-424(workin)-8(g)]TJ T* [(kno)-8(wledge)-436(of)-436(balance)-442(sheets,)-435(inco)-8(me)-434(statemen)-10(ts,)-433(and)-440(\223nanci)-10(al)-433(analyses)-443(of)-430(a)]TJ T* [(corpo)-8(rate)-296(venture.)-293(Th)-7(is)-290(fundame)-9(ntal)-295(information)-299(in)-289(annual)-295(reports)-294(is)-290(cover)-9(ed)-294(in)]TJ 0 Tc T* [(this)-306(text.)]TJ 2.4014 -1.20081 Td [(In)-311(the)-308(developm)-10(ent)-308(of)-305(an)-305(indus)-8(trial)-312(project,)-313(economi)-9(cs)-306(play)-8(s)-304(a)-310(signi\223can)-11(t)]TJ -0.00011 Tc -2.4015 -1.19501 Td [(rol)-7(e)-299(at)-296(various)-303(stages)-304(as)-300(the)-297(proj)-8(ect)-299(progr)-8(esses.)-302(Initial)-9(ly,)-295(an)-299(idea)-305(or)-294(need)-303(for)-302(the)]TJ T* [(man)-8(ufactur)-10(e)-293(of)-294(a)-293(product)-296(may)-298(origina)-9(te)-291(from)-295(cust)-9(omers,)-297(market)-11(ing,)-290(or)-294(rese)-10(arch)]TJ T* [(pers)-8(onnel.)-225(The)-226(devel)-10(opment)-223(o)-7(f)-219(the)-223(proj)-8(ect)-225(is)-222(a)-225(team)-224(eff)-8(ort)-223(involvi)-8(ng)-224(research)-229(and)]TJ 0.0188 Tc T* [(development,)-716(marketing,)-716(manufacturing,)-716(engineering,)-721(and)-716(management.)]TJ -0.00011 Tc T* [(Re)-8(search)-463(and)-465(developm)-10(ent)-462(and)-459(engi)-8(neering)-463(pers)-8(onnel)-464(will)-465(evaluate)-468(the)-462(idea)]TJ T* [(with)-257(ther)-10(modynam)-9(ic)-257(and)-255(kinetic)-262(apprais)-9(als)-253(of)-260(the)-252(propos)-8(ed)-254(p)-7(rocess)-257(to)-255(determ)-11(ine)]TJ T* [(if)-297(the)-291(produc)-8(t)-288(can)-296(be)-294(made)-295(in)-295(reasonable)-300(quant)-8(ities)-294(and)-294(rates.)-298(Small)-293(amo)-8(unts)-292(of)]TJ T* [(the)-337(produc)-8(t)-334(may)-338(be)-339(made)-340(for)-336(custom)-8(ers)-337(to)-334(evaluate)-343(the)-337(produc)-8(t.)-334(If)-336(the)-337(product)]TJ ET q 88.384 570.27405 257.10202 -171.43901 re W n q 257.29028 0 0 171.496 88.3842 398.77802 cm /Im0 Do Q Q BT /T1_1 1 Tf 0 Tc 8.96629 0 0 8.96629 55.38901 380.69302 Tm (F)Tj 0.0498 Tc 6.72459 0 0 6.72459 60.9449 380.69302 Tm (IGURE)Tj -0.00011 Tc 8.96629 0 0 8.96629 85.9464 380.69302 Tm (1.1)Tj /T1_2 1 Tf 2.3837 0 Td [(Decisive)-301(factors)-302(and)-304(university)-296(courses.)]TJ /T1_1 1 Tf 25.5889 23.1481 Td [(Chapter)-304(1)]TJ 0 Tc -31.3806 0 Td (2)Tj ET Q endstream endobj 1598 0 obj 7244 endobj 1599 0 obj << /Length 1598 0 R >> stream q -18 0 m 450 0 l 450 586 l -18 586 l W n /CS0 cs 1 scn 1 i /RelativeColorimetric ri /GS0 gs BT /T1_0 1 Tf -0.00011 Tc 0 Tw 0 Ts 100 Tz 0 Tr 9.9626 0 0 9.9626 53.80161 563.64111 Tm [(seems)-514(promising)-8(,)-507(crude)-510(estim)-10(ates)-511(of)-504(the)-508(capi)-9(tal)-505(require)-10(d)-507(and)-511(the)-508(operatin)-12(g)]TJ 0 -1.2007 TD [(expens)-9(es)-318(may)-326(be)-316(mad)-8(e.)-322(If)-319(on)-320(the)-320(othe)-8(r)-316(h)-7(and,)-317(this)-323(proce)-9(ss)-317(is)-324(not)-318(feasibl)-12(e)-316(at)-325(this)]TJ T* [(stage,)-399(it)-394(may)-400(be)-390(abando)-8(ned)-397(or)-396(alternat)-10(e)-395(processe)-10(s)-395(may)-395(be)-396(consider)-10(ed.)-396(As)-394(the)]TJ T* [(numb)-7(er)-643(o)-7(f)-646(technical)-654(alternat)-10(ives)-646(are)-651(devel)-10(oped,)-648(economi)-10(c)-646(issues)-650(becom)-11(e)]TJ 0 -1.20081 TD [(dominan)-8(t.)-209(So)-6(me)-212(of)-214(these)-216(may)-213(be)-214(the)-212(availa)-10(bility)-215(and)-215(prices)-213(of)-214(equip)-8(ment,)-211(sourc)-9(es)]TJ 0 Tc 0 -1.2007 TD [(of)-203(raw)-209(materia)-10(ls,)-205(plant)-205(siz)-8(e,)-202(etc.)-208(to)-203(dete)-9(rmine)-207(which)-206(alter)-9(native)-207(is)-205(mos)-7(t)-203(ef\223cient)-212(in)]TJ T* [(the)-411(utiliza)-9(tion)-407(of)-407(reso)-8(urces.)-415(Let\220s)-410(assume)-418(that)-409(the)-411(origina)-9(l)-402(idea)-413(seemed)-419(to)-408(be)]TJ -0.00011 Tc T* [(promis)-8(ing.)-347(A)-352(prelimi)-10(nary)-348(econom)-12(ic)-348(study)-349(of)-351(capita)-10(l)-345(cost)-9(s,)-350(operating)-354(expens)-9(es,)]TJ T* [(and)-488(pro\223tabi)-9(lity)-484(will)-488(be)-487(prepa)-9(red.)-484(Simultane)-10(ousl)-7(y,)-485(marketin)-9(g)-485(personnel)-489(wi)-8(ll)]TJ T* [(conduc)-8(t)-538(a)-543(dome)-8(stic)-547(and)-545(global)-547(market)-546(surve)-9(y)-541(to)-545(determin)-9(e)-543(potential)-551(sales)]TJ T* [(volume.)-235(The)-232(resu)-8(lts)-231(are)-230(repor)-10(ted)-229(to)-232(managem)-12(ent)-229(and)-232(if)-228(they)-235(are)-236(promising)-8(,)-228(large-)]TJ T* [(scale)-212(labo)-8(ratory)-207(o)-7(r)-202(pilot)-211(plan)-8(t)-203(stud)-7(ies)-207(are)-213(performed)-213(to)-209(obtain)-211(the)-212(required)-210(proce)-9(ss)]TJ T* [(engineer)-11(ing)-250(data)-248(for)-251(the)-246(propos)-8(ed)-248(plant.)-251(Mar)-8(keting)-251(needs)-253(to)-243(be)-248(involv)-10(ed)-248(at)-245(ever)-9(y)]TJ T* [(stage)-563(in)-556(the)-559(developm)-10(ent)-559(of)-556(the)-559(proj)-8(ect,)-561(so)-555(further)-562(market)-11(ing)-557(inform)-9(ation)]TJ T* [(includin)-11(g)-513(potential)-522(price)-519(structure)-10(,)-513(comp)-8(etition,)-519(and)-516(share)-517(of)-516(the)-519(market)-517(is)]TJ T* [(gathere)-10(d.)-235(Aga)-8(in,)-232(if)-240(the)-240(results)-239(are)-241(not)-238(favorable,)-247(the)-235(project)-244(may)-241(be)-237(abando)-8(ned)-237(or)]TJ T* [(recycle)-12(d)-354(back)-359(to)-357(a)-355(previous)-361(ste)-8(p)-354(for)-359(further)-357(stud)-7(y.)-354(If)-358(the)-360(project)-358(appea)-9(rs)-358(to)-357(be)]TJ T* [(feasible,)-408(then)-406(more)-403(deta)-9(iled)-403(process)-406(engi)-8(neering)-406(data,)-402(capi)-9(tal)-402(costs,)-404(operati)-11(ng)]TJ T* [(expens)-9(es)-209(and)-209(market)-216(data)-209(are)-213(obta)-8(ined)-207(to)-209(prepa)-9(re)-210(a)-207(request)-214(for)-211(an)-208(appro)-8(priation)-212(to)]TJ T* [(do)-246(de\223n)-10(itive)-247(or)-248(deta)-9(iled)-249(engineer)-11(ing.)-250(Once)-255(the)-246(appro)-8(priation)-257(meeting)-251(the)-252(crite)-9(ria)]TJ T* [(for)-410(a)-407(capi)-9(tal)-408(expend)-8(iture)-411(has)-415(been)-411(appro)-8(ved,)-409(the)-411(deta)-9(iled)-409(engi)-8(neering)-412(begi)-8(ns.)]TJ T* [(Again)-342(ther)-10(e)-338(is)-341(the)-343(possibility)-343(that)-346(the)-343(economi)-10(cs)-340(may)-343(not)-341(be)-339(attra)-9(ctive)-343(and)-340(the)]TJ T* [(project)-295(may)-286(be)-288(curtai)-10(led)-286(or)-288(recycle)-12(d)-285(back)-291(to)-283(a)-287(previous)-293(ste)-8(p.)-286(It)-285(is)-290(apparent)-295(from)]TJ T* [(the)-303(above)-309(project)-307(descrip)-9(tion)-305(that)-301(the)-303(overa)-9(ll)-303(procedure)-306(is)-307(an)-299(itera)-9(tive)-301(one.)]TJ 2.4014 -1.20081 Td [(In)-237(toda)-8(y\220s)-239(economy)-246(many)-242(comp)-8(anies)-239(outs)-7(ource)-243(the)-240(detailed)-247(engineer)-11(ing)-238(to)]TJ -2.4015 -1.2007 Td [(consult)-8(ing-design-)-10(engi)-8(neering)-408(\223rm)-7(s)-400(who)-410(have)-405(the)-405(dedi)-8(cated)-410(staffs)-408(to)-403(perform)]TJ T* [(these)-228(tas)-8(ks,)-225(as)-226(many)-225(chem)-10(ical)-228(companies)-230(do)-229(not)-221(have)-229(large)-234(numbers)-230(of)-225(personnel)]TJ T* [(require)-10(d)-319(due)-323(to)-317(down)-7(sizing.)-326(It)-319(shoul)-8(d)-319(be)-322(pointed)-326(out)-324(that)-323(engineer)-11(s)-321(continuall)-11(y)]TJ T* [(monit)-7(or)-464(costs)-472(and)-465(econom)-12(ics)-463(at)-467(ever)-9(y)-462(sta)-8(ge)-464(of)-470(a)-464(project)-11(,)-461(includi)-10(ng)-463(deta)-9(iled)]TJ T* [(design,)-324(construc)-10(tion,)-316(and)-317(sta)-8(rtup)-315(of)-317(the)-320(facil)-9(ity.)-316(Onc)-8(e)-316(the)-320(unit)-316(com)-8(es)-318(on)-315(stream)]TJ T* [(and)-300(the)-303(plant)-301(has)-301(been)-303(turned)-301(over)-303(to)-300(operating)-303(pers)-8(onnel)-304(for)-297(routine)-305(operati)-11(on,)]TJ T* [(economi)-10(cs)-500(are)-503(very)-502(important)-506(since)-506(the)-502(company)-502(is)-501(now)-501(com)-8(mitted)-502(to)-499(the)]TJ T* [(process.)-423(The)-420(\223nal)-422(step)-419(may)-417(be)-419(to)-421(\223ne-tune)-423(the)-417(proce)-9(ss)-419(by)-417(making)-422(necessar)-12(y)]TJ -0.00011 -1.2007 Td [(process)-309(and)-306(plant)-301(improv)-7(ements)-306(as)-306(more)-306(is)-301(learned)-306(d)-7(uring)-305(initial)-306(productio)-11(n.)]TJ 2.4014 -1.2007 Td [(At)-276(the)-280(initial)-283(sta)-8(ges)-278(of)-277(a)-276(proj)-8(ect,)-282(there)-280(is)-279(a)-276(tend)-8(ency)-280(to)-277(be)-282(optimisti)-8(c)-276(about)]TJ -2.4014 -1.2007 Td [(markets,)-605(produc)-8(t)-595(prices,)-606(capita)-10(l)-595(costs,)-603(operating)-604(expens)-9(es,)-602(cash)-603(\224ow,)-603(and)]TJ 0 -1.20081 TD [(pro\223tabi)-9(lity.)-268(As)-268(the)-269(proj)-8(ect)-265(proce)-9(eds)-267(thr)-7(ough)-265(the)-269(v)-7(arious)-268(stages)-275(of)-265(devel)-10(opment,)]TJ T* [(the)-235(cost)-9(s)-235(tend)-235(to)-238(escalate)-244(and)-237(the)-235(returns)-243(dimin)-7(ish.)-234(Of)-235(appro)-8(ximatel)-9(y,)-235(100)-236(project)]TJ T* [(ideas,)-308(perhaps)-308(2)-302(of)-299(them)-307(may)-304(become)-309(operating)-308(plan)-8(ts.)]TJ 0 0 1 rg 2.4014 -1.2007 Td [(Figure)-210(1.2)]TJ /CS0 cs 1 scn [-207(depicts)-215(a)-202(typical)-216(career)-209(path)-213(irrespect)-12(ive)-206(of)-208(whether)-211(it)-206(is)-205(with)-212(one)]TJ -2.4014 -1.2007 Td [(or)-447(several)-455(companies.)-453(A)-449(chemic)-11(al)-444(engin)-8(eer)-446(in)-448(the)-445(early)-450(year)-9(s)-446(of)-442(a)-446(care)-10(er)-444(is)]TJ 0 -1.2007 TD [(prima)-8(rily)-284(conce)-9(rned)-286(with)-286(the)-286(technic)-11(al)-285(aspects)-289(of)-288(an)-282(assignm)-10(ent,)-286(but)-284(economi)-10(cs)]TJ /T1_1 1 Tf 8.96629 0 0 8.96629 53.80161 588.24506 Tm [(Introduction)-29597(3)]TJ ET Q endstream endobj 1600 0 obj 4591 endobj 1601 0 obj << /Length 1600 0 R >> stream q -18 0 m 450 0 l 450 586 l -18 586 l W n /CS0 cs 1 scn 1 i /RelativeColorimetric ri /GS0 gs BT /T1_0 1 Tf -0.00011 Tc 0 Tw 0 Ts 100 Tz 0 Tr 9.9626 0 0 9.9626 55.38901 348.20801 Tm [(quic)-8(kly)-227(enters)-230(the)-223(pictur)-8(e.)-225(As)-223(a)-225(pers)-8(on)-224(enters)-230(the)-225(\223rst)-230(level)-229(of)-220(man)-8(agement)-11(,)-222(0)-99(\205)-103(10)]TJ 0 -1.2007 TD [(year)-9(s,)-395(he)-402(or)-396(she)-398(is)-398(confr)-10(onted)-401(with)-400(unfami)-9(liar)-399(terminol)-10(ogy)-395(used)-404(by)-394(corpo)-8(rate)]TJ T* [(execu)-9(tives.)-252(A)-244(company\220)-10(s)-241(set)-247(of)-248(jargon)-250(is)-245(often)-244(fore)-9(ign)-244(to)-243(a)-247(new)-247(employe)-10(e.)-242(Th)-7(ese)]TJ T* [(new)-611(terms)-607(are)-611(confusin)-8(g)-604(to)-602(a)-606(pers)-8(on)-605(whose)-608(experie)-10(nce)-609(has)-603(been)-610(in)-608(the)]TJ T* [(engi)-8(neering)-247(or)-237(scient)-9(i\223c)-239(realm)-10(.)-234(As)-246(the)-240(young)-243(engineer)-244(advanc)-10(es)-238(u)-7(p)-234(the)-240(corpo)-8(rate)]TJ 0 -1.19501 TD [(ladd)-8(er,)-239(in)-238(perha)-9(ps)-242(5)-98(\205)-103(10)-241(years,)-244(economi)-10(cs)-238(and)-245(\223nancial)-244(matt)-8(ers)-241(play)-241(a)-242(signi\223ca)-10(nt)]TJ -0.00011 -1.2007 Td [(rol)-7(e)-225(in)-226(his)-228(or)-225(her)-228(career.)-232(Furt)-7(her,)-228(the)-229(young)-226(engi)-8(neer)-225(soon)-232(realizes)-233(the)-229(importanc)-10(e)]TJ 0 -1.2007 TD [(of)-447(marketin)-9(g)-439(inform)-9(ation)-444(and)-448(how)-444(that)-443(inform)-9(ation)-444(may)-446(alter)-447(an)-442(inve)-8(stment)]TJ T* [(deci)-9(sion.)-633(Th)-7(e)-634(chemical)-643(engin)-8(eer)-634(in)-636(performanc)-11(e)-634(of)-635(the)-639(job)-637(will)-636(employ)]TJ T* [(econom)-12(ics)-389(in)-391(the)-388(prepa)-9(ration)-395(of)-385(capi)-9(tal)-391(cost)-390(and)-391(opera)-9(ting)-390(expens)-9(e)-390(estimates,)]TJ T* [(pro\223t)-8(ability)-297(analyses)-301(includin)-11(g)-291(the)-291(time)-298(value)-295(of)-294(money,)-294(feas)-10(ibility)-292(stud)-7(ies,)-293(and)]TJ T* [(perha)-9(ps)-293(simple)-295(optim)-7(ization)-296(stud)-7(ies.)-293(Furt)-7(her,)-291(there)-297(wi)-8(ll)-292(be)-294(a)-293(need)-291(to)-295(under)-8(stand)]TJ T* [(bala)-9(nce)-404(sheets)-412(and)-402(inco)-8(me)-405(statemen)-10(ts.)-404(The)-408(engineer)-11(,)-399(after)-412(10)-102(\205)-103(20)-406(years,)-409(may)]TJ 0 -1.19501 TD [(move)-316(up)-315(to)-312(an)-311(upper)-8(-level)-317(manager)-11(ial)-311(position)-317(in)-312(which)-314(the)-314(main)-313(requi)-10(rements)]TJ 0 -1.2007 TD [(will)-345(neces)-10(sitate)-342(the)-343(handl)-8(ing)-341(of)-339(pers)-8(onnel,)-345(economi)-10(c,)-339(and)-346(sociopol)-9(itical)-344(issues.)]TJ T* [(To)-212(learn)-211(the)-212(economi)-10(cs)-209(and)-210(\223nanci)-10(al)-205(terminol)-10(ogy)-207(is)-210(not)-210(dif\223cul)-8(t,)-209(but)-204(the)-212(effect)-11(ive)]TJ T* [(appl)-8(ication)-325(o)-7(f)-316(the)-326(inform)-9(ation)-324(contain)-9(ed)-322(in)-323(this)-323(text)-323(takes)-324(ti)-7(me)-320(and)-323(exper)-9(ience.)]TJ T* [(Eco)-10(nomics)-304(under)-8(lies)-302(deci)-9(sions)-305(in)-300(all)-300(thes)-9(e)-299(area)-10(s.)]TJ 2.4014 -1.2007 Td [(The)-402(chem)-10(ical)-399(prof)-7(essional)-405(needs)-407(to)-397(mas)-9(ter)-402(certain)-405(skills)-402(for)-405(a)-395(suces)-10(sful)]TJ -2.4014 -1.2007 Td [(man)-8(agement)-353(career.)-346(Th)-7(is)-341(person)-345(shoul)-8(d)-342(be)-345(able)-345(to)-340(read)-9(,)-342(analyze,)-351(perform,)-347(and)]TJ 0 -1.20081 TD [(com)-8(prehend)-370(\223nanci)-10(al)-365(reports)-368(to)-363(under)-8(stand)-368(how)-365(man)-8(agement)-370(views)-366(a)-367(ration)-8(al)]TJ 0 Tc 0 -1.19501 TD [(basi)-9(s)-315(for)-325(decisions)-326([2].)-320(In)-322(addition)-323(to)-323(the)-320(classi)-10(cal)-322(approach)-326(to)-317(pro\223t)-8(ability,)-326(the)]TJ -0.00011 Tc 0 -1.2007 TD [(new)-207(econom)-12(y)-200(appro)-8(ach)-205(and)-203(terminol)-10(ogy,)-202(e.g.,)-204(valu)-8(e)-202(added)-207(\(VA\),)-209(economi)-10(c)-202(value)]TJ T* [(added)-309(\(EVA\))-10(,)-296(and)-306(market)-307(valu)-8(e)-299(added)-309(\(MVA)-9(\),)-299(are)-304(pres)-8(ented.)]TJ ET q 204.94879 0 0 146.438 114.40601 423.83603 cm /Im0 Do Q BT /T1_1 1 Tf 0 Tc 8.96629 0 0 8.96629 55.38901 405.63803 Tm (F)Tj 0.0498 Tc 6.72459 0 0 6.72459 60.9449 405.63803 Tm (IGURE)Tj -0.00011 Tc 8.96629 0 0 8.96629 85.9464 405.63803 Tm (1.2)Tj /T1_2 1 Tf 2.3837 0 Td [(A)-301(typical)-303(career)-302(path.)]TJ /T1_1 1 Tf 25.5889 20.3661 Td [(Chapter)-304(1)]TJ 0 Tc -31.3806 0 Td (4)Tj ET Q endstream endobj 1602 0 obj 1819 endobj 1603 0 obj << /Length 1602 0 R >> stream q -18 0 m 450 0 l 450 586 l -18 586 l W n /CS0 cs 1 scn 1 i /RelativeColorimetric ri /GS0 gs BT /T1_0 1 Tf -0.00011 Tc 0 Tw 0 Ts 100 Tz 0 Tr 9.9626 0 0 9.9626 77.72601 563.64111 Tm [(The)-345(funda)-8(mentals)-349(of)-345(proce)-9(ss)-345(engineering)-351(econom)-12(ics)-344(are)-349(the)-343(focus)-350(of)-345(the)]TJ -2.4014 -1.2007 Td [(materia)-10(l)-328(in)-329(this)-334(text.)-329(The)-334(book)-333(was)-328(wr)-7(itten)-333(with)-331(the)-331(senior-)-9(level)-332(under)-8(graduate)]TJ 0 -1.2007 TD [(student)-532(in)-522(mind)-527(and)-528(the)-530(contents)-529(are)-531(based)-526(upon)-527(pragmat)-12(ic)-524(appl)-8(ication)-529(of)]TJ 0 -1.1951 TD [(economi)-10(cs.)-250(The)-254(text)-249(also)-254(may)-252(be)-248(usef)-8(ul)-249(to)-249(the)-252(experie)-10(nced)-251(engin)-8(eer)-247(who)-257(needs)-253(a)]TJ 0 -1.2007 TD [(review)-307(or)-305(as)-300(a)-304(continuing)-308(educa)-9(tion)-299(cours)-9(e)-304(text.)]TJ /T1_1 1 Tf 0 -3.6021 TD [(REFER)-10(ENCE)-9(S)]TJ /T1_0 1 Tf 0.0253 Tc 8.96629 0 0 8.96629 53.80161 462.78403 Tm [(1.)-996(JR)-725(Couper,)-724(OT)-726(Beas)6(ley,)-724(WR)-725(Penney)7(.)]TJ /T1_2 1 Tf 0.0262 Tc 20.657 0 Td [(The)-722(Chemica)8(l)-723(Proces)7(s)-727(I)-1(n)8(dustr)7(ie)5(s)]TJ -0.00011 Tc -18.86121 -1.22031 Td [(Infrastructure:)-304(Function)-304(and)-302(Economics)]TJ /T1_0 1 Tf 16.37 0 Td [(.)-300(New)-298(York:)-305(Marcel)-303(Dekker,)-302(2001.)]TJ -18.1657 -1.2265 Td [(2.)-1001(JR)-353(Couper,)-358(WH)-358(Rader.)]TJ /T1_2 1 Tf 11.7354 0 Td [(Applied)-355(Finance)-359(and)-353(Economic)-362(Analysis)-357(for)-358(Scientists)-354(and)]TJ -9.98399 -1.22031 Td (Engineers)Tj /T1_0 1 Tf 4.0593 0 Td [(,)-300(New)-305(York:)-298(Van)-301(Nostrand)-301(Reinhold,)-305(1986.)]TJ /T1_1 1 Tf -5.81081 17.6599 Td [(Introduction)-29597(5)]TJ ET Q endstream endobj 1604 0 obj << /Length 3287 /Type /Metadata /Subtype /XML >> stream Chapter 1: IntroductionJames R. Couper endstream endobj 1606 0 obj 4131 endobj 1607 0 obj << /Length 1606 0 R >> stream q -18 0 m 450 0 l 450 586 l -18 586 l W n 0 0 0 rg 1 i /RelativeColorimetric ri /GS0 gs 53.802 480.58603 322.80902 -0.50999 re f /CS0 cs 1 scn BT /T1_0 1 Tf 0 Tc 0 Tw 0 Ts 100 Tz 0 Tr 23.9102 0 0 23.9102 53.80161 486.59503 Tm (1)Tj /T1_1 1 Tf 17.9328 0 0 17.9328 53.80161 449.23502 Tm [(Intr)9(oduction)]TJ /T1_2 1 Tf -0.00011 Tc 9.9626 0 0 9.9626 53.80161 351.09903 Tm [(Econom)-10(ics)-241(is)-245(ever)-248(pres)-8(ent)-246(in)-243(our)-243(lives)-246(becau)-9(se)-244(we)-246(earn)-248(money)-248(from)-244(o)-7(ur)-243(jobs)-246(and)]TJ 0 -1.2007 TD [(we)-554(spend)-559(money)-555(alloca)-10(ted)-553(by)-554(our)-556(pers)-8(onal)-554(budgets)-557(for)-553(h)-7(ousing,)-555(clothing)-11(,)]TJ T* [(transpor)-10(tation,)-322(entertai)-10(nment,)-320(etc)-9(.)-313(We)-325(spend)-320(mone)-8(y)-314(for)-319(thes)-9(e)-316(item)-8(s)-315(based)-322(upo)-8(n)]TJ 0 -1.19501 TD [(the)-468(perceiv)-10(ed)-464(economi)-10(c)-464(utility)-8(.)-461(Further,)-469(econom)-12(ics)-463(is)-466(the)-468(engine)-466(that)-471(drives)]TJ 0 -1.20081 TD [(industr)-8(y.)]TJ 2.4014 -1.2007 Td [(Chemica)-10(l)-379(engineer)-11(ing)-381(student)-8(s)-378(in)-380(their)-383(formal)-387(educa)-9(tion)-379(d)-7(evote)-380(mos)-7(t)-379(of)]TJ -2.4014 -1.2007 Td [(their)-571(efforts)-569(to)-562(the)-570(study)-565(of)-567(science)-574(and)-562(tec)-9(hnology,)-566(includi)-10(ng)-565(courses)-571(in)]TJ 0 -1.2007 TD [(chemis)-10(try,)-480(physics,)-485(mathemat)-13(ics,)-481(thermod)-10(ynamics,)-483(kine)-8(tics,)-479(transpor)-10(t)-476(theo)-8(ry,)]TJ T* [(unit)-356(operati)-11(ons,)-351(and)-357(desi)-9(gn.)-355(The)-357(student)-355(lea)-9(rns)-353(how)-359(to)-351(utilize)-361(various)-360(physical)]TJ T* [(phenom)-10(ena)-501(in)-505(the)-502(design)-505(and)-505(opera)-9(tion)-504(of)-499(chem)-10(ical)-502(plan)-8(ts.)-501(To)-502(functi)-8(on)-502(in)]TJ T* [(industr)-8(y)-228(toda)-8(y,)-229(the)-235(chem)-10(ical)-234(engineer)-238(mus)-7(t)-231(under)-8(stand)-237(and)-232(be)-231(able)-237(to)-232(appl)-8(y)-228(mor)-8(e)]TJ 0 -1.19501 TD [(than)-412(just)-414(science)-415(and)-414(technol)-9(ogy.)-412(Unlik)-8(e)-407(man)-8(y)-405(of)-413(the)-411(subject)-10(s)-406(stud)-7(ied)-411(in)-408(the)]TJ 0 -1.20081 TD [(chemic)-11(al)-296(engineer)-11(ing)-295(curric)-9(ulum,)-300(economics)-304(is)-296(not)-295(a)-299(science)-11(.)-291(In)-299(fact,)-302(it)-292(is)-296(mor)-8(e)]TJ 0 Tc T* [(art)-310(than)-315(science)-318(but)-312(there)-314(are)-315(certain)-314(de\223)-9(nitions,)-311(tec)-9(hniques,)-313(and)-311(pri)-7(nciples)-317(that)]TJ -0.00011 Tc T* [(must)-369(be)-362(under)-8(stood)-366(to)-363(use)-364(econom)-12(ics)-367(in)-363(a)-361(corr)-9(ect)-367(manner.)-367(Th)-7(e)-361(engi)-8(neer)-367(must)]TJ 0 Tc 0 -1.2007 TD [(apply)-486(this)-482(entire)-488(body)-481(of)-481(know)-7(ledge)-482(to)-482(accompl)-11(ish)-484(something)-485(of)-481(bene\223t)-488(to)]TJ -0.00011 Tc T* [(societ)-9(y.)]TJ 2.4014 -1.2007 Td [(Chemica)-10(l)-226(engineer)-11(ing)-227(student)-8(s)-224(in)-232(accredite)-12(d)-223(progr)-8(ams)-231(take)-231(courses)-230(such)-234(as)]TJ -2.4014 -1.2007 Td [(those)-476(shown)-476(in)]TJ 0 0 1 rg [-471(Figure)-471(1.1)-8(,)]TJ /CS0 cs 1 scn [-467(beginnin)-8(g)-473(in)-471(the)-468(lower)-475(rig)-7(ht-hand)-473(corne)-9(r)-469(of)-470(the)]TJ 0 -1.19501 TD [(triang)-8(ular)-550(diag)-8(ram)-556(with)-553(the)-553(technic)-11(al/scienti)-13(\223c)-555(courses)-554([1].)-559(As)-553(the)-553(student)]TJ 0 -1.20081 TD [(progress)-9(es)-511(in)-505(the)-513(program)-9(,)-507(basic)-512(chemic)-11(al)-507(engineer)-11(ing)-512(courses)-514(cited)-514(in)-505(the)]TJ 0 -1.2007 TD [(previous)-515(para)-9(graph)-514(are)-514(studied,)-515(culminat)-10(ing)-512(in)-511(the)-508(capstone)-522(process)-514(desi)-9(gn)]TJ T* [(course.)-444(En)-7(gineering)-445(stud)-7(ents)-441(take)-448(at)-439(least)-447(one)-442(engineer)-11(ing)-438(econom)-12(ics)-441(cours)-9(e)]TJ T* [(besides)-242(the)-240(classi)-10(cal)-236(econom)-12(ics)-236(cours)-9(e)-236(in)-238(busi)-7(ness)-241(schools.)-240(Stude)-8(nts)-240(may)-241(wish)-239(to)]TJ ET Q endstream endobj 1608 0 obj 4342 endobj 1609 0 obj << /Length 1608 0 R >> stream q -18 0 m 450 0 l 450 586 l -18 586 l W n /CS0 cs 1 scn 1 i /RelativeColorimetric ri /GS0 gs BT /T1_0 1 Tf -0.00011 Tc 0 Tw 0 Ts 100 Tz 0 Tr 9.9626 0 0 9.9626 55.38901 348.15103 Tm [(take)-453(other)-449(busin)-8(ess)-445(cours)-9(es)-448(such)-444(as)-448(accou)-9(nting)-448(and)-450(\223nance)-453(to)-448(increase)-452(their)]TJ 0 -1.2007 TD [(kno)-8(wledge)-555(of)-556(business)-9(.)-552(Of)-554(particula)-11(r)-549(imp)-9(ortance)-556(toda)-8(y)-553(are)-554(the)-553(huma)-8(nities)]TJ T* [(cours)-9(es)-329(with)-337(special)-336(emphasi)-11(s)-326(on)-332(the)-331(sociopol)-9(itical)-332(iss)-7(ues)-330(that)-335(form)-329(a)-333(basis)-335(for)]TJ T* [(und)-8(erstanding)-316(poli)-9(tical,)-312(envi)-8(ronmental)-10(,)-308(heal)-9(th,)-312(and)-311(safety)-316(issues.)-320(These)-316(courses)]TJ T* [(are)-230(important)-227(and)-226(give)-224(insight)-9(s)-218(to)-221(chem)-10(ical)-223(engi)-8(neering)-230(students,)-227(helping)-229(them)-227(to)]TJ T* [(appre)-9(ciate)-299(the)-303(economi)-10(c)-293(const)-10(raints)-300(affecting)-306(the)-297(appl)-8(ication)-302(of)-294(tec)-9(hnology)-298(that)]TJ T* [(man)-8(agement)-307(encoun)-8(ters)-307(in)-300(mak)-8(ing)-301(decisi)-9(ons)-299(about)-304(fut)-7(ure)-302(projects.)]TJ 2.4014 -1.20081 Td [(Chemi)-11(cal)-697(engineer)-11(s)-696(in)-699(the)-695(perform)-11(ance)-697(o)-7(f)-691(their)-702(jobs)-701(will)-698(employ)]TJ -2.4014 -1.19501 Td [(econom)-12(ics)-594(in)-596(the)-593(prepa)-9(ration)-594(of)-595(capita)-10(l)-590(cost)-595(est)-8(imates,)-599(operating)-598(expens)-9(e)]TJ T* [(est)-8(imates,)-383(pro\223t)-8(ability)-382(analyses)-387(includi)-10(ng)-377(the)-382(time)-384(value)-380(of)-379(mone)-8(y,)-377(feasibil)-10(ity)]TJ T* [(stud)-7(ies,)-390(and)-385(to)-386(perfo)-10(rm)-383(sensit)-9(ivity)-388(and)-391(uncertaint)-12(y)-382(analyses)-398(considering)-396(many)]TJ T* [(alter)-9(natives)-10(.)-422(To)-422(move)-430(up)-423(the)-422(man)-8(agement)-432(ladder,)-429(they)-423(mus)-7(t)-419(have)-428(a)-424(workin)-8(g)]TJ T* [(kno)-8(wledge)-436(of)-436(balance)-442(sheets,)-435(inco)-8(me)-434(statemen)-10(ts,)-433(and)-440(\223nanci)-10(al)-433(analyses)-443(of)-430(a)]TJ T* [(corpo)-8(rate)-296(venture.)-293(Th)-7(is)-290(fundame)-9(ntal)-295(information)-299(in)-289(annual)-295(reports)-294(is)-290(cover)-9(ed)-294(in)]TJ 0 Tc T* [(this)-306(text.)]TJ 2.4014 -1.20081 Td [(In)-311(the)-308(developm)-10(ent)-308(of)-305(an)-305(indus)-8(trial)-312(project,)-313(economi)-9(cs)-306(play)-8(s)-304(a)-310(signi\223can)-11(t)]TJ -0.00011 Tc -2.4015 -1.19501 Td [(rol)-7(e)-299(at)-296(various)-303(stages)-304(as)-300(the)-297(proj)-8(ect)-299(progr)-8(esses.)-302(Initial)-9(ly,)-295(an)-299(idea)-305(or)-294(need)-303(for)-302(the)]TJ T* [(man)-8(ufactur)-10(e)-293(of)-294(a)-293(product)-296(may)-298(origina)-9(te)-291(from)-295(cust)-9(omers,)-297(market)-11(ing,)-290(or)-294(rese)-10(arch)]TJ T* [(pers)-8(onnel.)-225(The)-226(devel)-10(opment)-223(o)-7(f)-219(the)-223(proj)-8(ect)-225(is)-222(a)-225(team)-224(eff)-8(ort)-223(involvi)-8(ng)-224(research)-229(and)]TJ 0.0188 Tc T* [(development,)-716(marketing,)-716(manufacturing,)-716(engineering,)-721(and)-716(management.)]TJ -0.00011 Tc T* [(Re)-8(search)-463(and)-465(developm)-10(ent)-462(and)-459(engi)-8(neering)-463(pers)-8(onnel)-464(will)-465(evaluate)-468(the)-462(idea)]TJ T* [(with)-257(ther)-10(modynam)-9(ic)-257(and)-255(kinetic)-262(apprais)-9(als)-253(of)-260(the)-252(propos)-8(ed)-254(p)-7(rocess)-257(to)-255(determ)-11(ine)]TJ T* [(if)-297(the)-291(produc)-8(t)-288(can)-296(be)-294(made)-295(in)-295(reasonable)-300(quant)-8(ities)-294(and)-294(rates.)-298(Small)-293(amo)-8(unts)-292(of)]TJ T* [(the)-337(produc)-8(t)-334(may)-338(be)-339(made)-340(for)-336(custom)-8(ers)-337(to)-334(evaluate)-343(the)-337(produc)-8(t.)-334(If)-336(the)-337(product)]TJ ET q 88.384 570.27405 257.10202 -171.43901 re W n q 257.29028 0 0 171.496 88.3842 398.77802 cm /Im0 Do Q Q BT /T1_1 1 Tf 0 Tc 8.96629 0 0 8.96629 55.38901 380.69302 Tm (F)Tj 0.0498 Tc 6.72459 0 0 6.72459 60.9449 380.69302 Tm (IGURE)Tj -0.00011 Tc 8.96629 0 0 8.96629 85.9464 380.69302 Tm (1.1)Tj /T1_2 1 Tf 2.3837 0 Td [(Decisive)-301(factors)-302(and)-304(university)-296(courses.)]TJ /T1_1 1 Tf 25.5889 23.1481 Td [(Chapter)-304(1)]TJ 0 Tc -31.3806 0 Td (2)Tj ET Q endstream endobj 1610 0 obj 7244 endobj 1611 0 obj << /Length 1610 0 R >> stream q -18 0 m 450 0 l 450 586 l -18 586 l W n /CS0 cs 1 scn 1 i /RelativeColorimetric ri /GS0 gs BT /T1_0 1 Tf -0.00011 Tc 0 Tw 0 Ts 100 Tz 0 Tr 9.9626 0 0 9.9626 53.80161 563.64111 Tm [(seems)-514(promising)-8(,)-507(crude)-510(estim)-10(ates)-511(of)-504(the)-508(capi)-9(tal)-505(require)-10(d)-507(and)-511(the)-508(operatin)-12(g)]TJ 0 -1.2007 TD [(expens)-9(es)-318(may)-326(be)-316(mad)-8(e.)-322(If)-319(on)-320(the)-320(othe)-8(r)-316(h)-7(and,)-317(this)-323(proce)-9(ss)-317(is)-324(not)-318(feasibl)-12(e)-316(at)-325(this)]TJ T* [(stage,)-399(it)-394(may)-400(be)-390(abando)-8(ned)-397(or)-396(alternat)-10(e)-395(processe)-10(s)-395(may)-395(be)-396(consider)-10(ed.)-396(As)-394(the)]TJ T* [(numb)-7(er)-643(o)-7(f)-646(technical)-654(alternat)-10(ives)-646(are)-651(devel)-10(oped,)-648(economi)-10(c)-646(issues)-650(becom)-11(e)]TJ 0 -1.20081 TD [(dominan)-8(t.)-209(So)-6(me)-212(of)-214(these)-216(may)-213(be)-214(the)-212(availa)-10(bility)-215(and)-215(prices)-213(of)-214(equip)-8(ment,)-211(sourc)-9(es)]TJ 0 Tc 0 -1.2007 TD [(of)-203(raw)-209(materia)-10(ls,)-205(plant)-205(siz)-8(e,)-202(etc.)-208(to)-203(dete)-9(rmine)-207(which)-206(alter)-9(native)-207(is)-205(mos)-7(t)-203(ef\223cient)-212(in)]TJ T* [(the)-411(utiliza)-9(tion)-407(of)-407(reso)-8(urces.)-415(Let\220s)-410(assume)-418(that)-409(the)-411(origina)-9(l)-402(idea)-413(seemed)-419(to)-408(be)]TJ -0.00011 Tc T* [(promis)-8(ing.)-347(A)-352(prelimi)-10(nary)-348(econom)-12(ic)-348(study)-349(of)-351(capita)-10(l)-345(cost)-9(s,)-350(operating)-354(expens)-9(es,)]TJ T* 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1.46249 0 Td [(Pro\223)-9(tability)]TJ -0.00011 Tc 0.9389 -1.0584 Td [(Pro\223t)-309(after)-304(taxes)]TJ 0 -1.2121 TD [(Cash)-307(Flow)]TJ 0 -1.21201 TD [(Payout)-310(period)]TJ 0 -1.2121 TD [(Rate)-310(of)-299(return)]TJ 0 -1.20641 TD [(Retur)-9(ns)-299(on)-303(equi)-8(ty)-300(and)-300(asse)-9(ts)]TJ 0 -1.2121 TD [(Econom)-10(ic)-302(value)-306(added)]TJ /T1_1 1 Tf 0 Tc -2.4014 -1.2007 Td (.)Tj /T1_0 1 Tf -0.00011 Tc 1.46249 0 Td [(Proj)-7(ected)-308(risk)]TJ 0.9389 -1.0584 Td [(Effe)-9(ct)-302(of)-299(change)-10(s)-298(in)-306(revenue)]TJ T* [(Effe)-9(ct)-302(of)-299(change)-10(s)-298(in)-306(direct)-306(and)-306(indirect)-305(expens)-9(es)]TJ T* [(Effe)-9(ct)-302(of)-299(cost)-305(of)-305(capital)]TJ T* [(Effe)-9(ct)-302(of)-299(pote)-8(ntial)-304(changes)-308(in)-300(market)-312(competition)]TJ /T1_2 1 Tf 8.96629 0 0 8.96629 336.75601 588.24506 Tm [(Chapter)-304(2)]TJ 0 Tc -31.3806 0 Td (8)Tj ET Q endstream endobj 1847 0 obj 5042 endobj 1848 0 obj << /Length 1847 0 R >> stream q -18 0 m 450 0 l 450 585 l -18 585 l W n /CS0 cs 1 scn 1 i /RelativeColorimetric ri /GS0 gs BT /T1_0 1 Tf 0 Tc 0 Tw 0 Ts 100 Tz 0 Tr 9.9626 0 0 9.9626 53.80161 551.67908 Tm (.)Tj /T1_1 1 Tf -0.00011 Tc 1.46249 0 Td [(Project)-306(life)]TJ 0.9389 -1.0471 Td [(Estimate)-11(d)-297(life)-308(cycle)-308(of)-299(the)-303(produc)-8(t)-299(or)-299(v)-7(enture)]TJ 0 -2.07719 TD [(The)-311(busi)-7(ness)-315(plan)-309(is)-313(then)-315(submitte)-10(d)-308(to)-312(the)-314(source)-313(of)-311(capi)-9(tal)-311(funding,)-318(e.g.,)]TJ -2.4014 -1.2007 Td [(investmen)-9(t)-299(b)-7(anks,)-302(insuranc)-10(e)-304(companies.)]TJ /T1_2 1 Tf 0 -2.39571 TD [(2.2)-1005(SOURC)-13(ES)-301(OF)-301(FUN)-10(DS)]TJ /T1_1 1 Tf 0 -1.80389 TD [(The)-340(funding)-340(avai)-9(lable)-337(for)-342(corporate)-343(vent)-8(ures)-338(may)-338(be)-339(obta)-8(ined)-338(from)-341(intern)-8(al)-336(or)]TJ 0 -1.2007 TD [(externa)-10(l)-299(sourc)-9(es.)]TJ /T1_2 1 Tf 0 -2.39571 TD [(2.2.1)-1009(Interna)-9(l)-299(Sourc)-9(es)]TJ /T1_1 1 Tf 0 -1.804 TD [(The)-254(capi)-9(tal)-254(from)-255(intern)-8(al)-251(sourc)-9(es)-255(is)-250(from)-255(ret)-9(ained)-255(earn)-9(ings)-252(or)-254(from)-255(an)-254(allow)-9(ance)]TJ 0 -1.2007 TD [(know)-7(n)-285(as)]TJ /T1_3 1 Tf 4.1313 0 Td (reserves)Tj /T1_1 1 Tf 3.34039 0 Td [(.)-285(Internal)-293(\223nanci)-10(ng)-286(is)-285(\215ow)-8(ned\216)-291(capital,)-293(and)-289(it)-286(is)-290(argued)-289(that)-295(it)]TJ -7.4718 -1.19501 Td [(could)-486(be)-481(loaned)-489(or)-482(invested)-489(in)-477(othe)-8(r)-481(ventures)-488(to)-482(receive)-490(a)-481(given)-486(return.)-486(In)]TJ T* [(determin)-9(ing)-204(the)-206(cost)-208(of)-203(owne)-9(d)-200(capita)-10(l,)-203(interest)-209(to)-204(be)-208(paid)-207(on)-201(this)-209(capital)-207(is)-205(equal)-209(to)]TJ 0 Tc T* [(the)-303(pres)-8(ent)-303(return)-303(on)-303(all)-305(the)-303(company\220)-9(s)-298(capi)-9(tal)-300([1)-106(\205)-97(3].)]TJ /T1_4 1 Tf -0.00011 Tc 0 -2.0999 TD [(2.2.1)-7(.1)-999(Ret)-8(ained)-305(Earnings)]TJ /T1_1 1 Tf 0 -1.8038 TD [(Retained)-238(earn)-9(ings)-229(of)-231(a)-230(company)-234(are)-236(the)-229(dif)-7(ference)-238(between)-234(the)-235(after-ta)-12(x)-228(earnings)]TJ 0 -1.1951 TD [(and)-607(the)-610(dividend)-8(s)-605(paid)-605(to)-608(stockhol)-9(ders.)-606(If)-609(a)-608(\223rm)-605(plan)-8(s)-605(no)-605(growth)-8(,)-604(then)]TJ 0 -1.2007 TD [(theoretic)-11(ally)-375(all)-374(the)-371(after-ta)-12(x)-371(earnings)-374(coul)-8(d)-371(be)-373(distributed)-377(as)-374(dividend)-8(s)-372(to)-369(the)]TJ T* [(stockhol)-9(ders.)-247(Managem)-11(ent)-240(would)-250(not)-244(do)-241(this.)-244(The)-249(company)-246(retai)-9(ns)-242(a)-242(certain)-252(part)]TJ T* [(of)-442(the)-445(pro\223t)-8(s,)-441(and)-442(a)-446(part)-442(is)-444(paid)-446(to)-443(the)-445(stockhol)-9(ders)-446(as)-443(dividend)-8(s.)-441(Th)-7(at)-439(part)]TJ T* [(retained)-338(may)-338(be)-333(used)-336(for)-331(rese)-10(arch)-333(and)-334(develo)-11(pment)-336(expendit)-10(ures)-332(or)-334(for)-331(capi)-9(tal)]TJ T* [(projects)-309([1].)]TJ /T1_4 1 Tf 0 -2.6006 TD [(2.2.1)-7(.2)-999(Reser)-8(ves)]TJ /T1_1 1 Tf 0 -1.7982 TD [(Earlie)-10(r)-219(in)-215(this)-226(section,)-227(reserves)-228(were)-223(mentioned)-230(as)-221(a)-219(possibl)-8(e)-219(source)-222(for)-223(intern)-8(ally)]TJ 0 -1.2007 TD [(generat)-10(ed)-424(funds)-7(.)-422(The)-431(reserves)-433(are)-423(to)-425(provi)-9(de)-424(for)-427(depreci)-10(ation,)-427(depletion,)-435(and)]TJ T* [(obsolesc)-9(ence.)-572(Deprec)-10(ation)-569(reserve)-10(s)-565(seldom)-572(cover)-567(the)-570(replaceme)-13(nt)-568(costs)-568(of)]TJ T* [(equipme)-10(nt)-209(becau)-9(se)-209(improv)-7(ed)-208(techn)-10(ology)-211(results)-216(in)-209(more)-210(expens)-9(ive,)-212(sophi)-8(sticated)]TJ T* [(equipme)-10(nt.)-568(Also,)-575(in\224ati)-8(on)-565(sever)-11(ely)-570(cuts)-572(into)-572(reserves.)-576(There)-9(fore,)-573(with)-570(the)]TJ 0 -1.19501 TD [(necessi)-10(ty)-277(of)-277(providi)-7(ng)-275(for)-279(dividend)-8(s)-275(to)-277(stockhol)-9(ders)-276(and)-283(to)-277(purchase)-282(equi)-8(pment,)]TJ 0 -1.2007 TD [(it)-303(is)-301(essential)-307(to)-306(seek)-304(externa)-10(l)-299(funding)-306([1].)]TJ /T1_2 1 Tf 0 -2.4015 TD [(2.2.2)-1009(External)-310(Sourc)-9(es)]TJ /T1_1 1 Tf 0 -1.7982 TD [(There)-260(are)-258(three)-257(sources)-258(of)-254(externa)-10(l)-256(\223nancing:)]TJ /T1_3 1 Tf 18.4601 0 Td [(debt)-8(,)-251(preferr)-10(ed)-254(stock,)]TJ /T1_1 1 Tf 8.8432 0 Td (and)Tj /T1_3 1 Tf 1.7072 0 Td (common)Tj -29.01041 -1.2007 Td (stock)Tj /T1_1 1 Tf 2.0657 0 Td [(.)-200(These)-208(sources)-207(vary)-206(widely)-204(wi)-8(th)-198(resp)-8(ect)-202(to)-198(the)-206(cost)-202(and)-203(the)-206(risk)-203(the)-200(com)-8(pany)]TJ -2.0657 -1.2007 Td [(assumes)-375(with)-365(each)-367(o)-7(f)-361(these)-371(\223nancing)-370(sourc)-9(es.)-363(Th)-7(e)-361(cheap)-9(est)-367(form)-369(of)-362(capita)-10(l)-362(is)]TJ /T1_2 1 Tf 8.96629 0 0 8.96629 53.80161 588.24506 Tm [(Financing)-303(the)-297(Corporate)-304(Venture)-19824(9)]TJ ET Q endstream endobj 1849 0 obj 6553 endobj 1850 0 obj << /Length 1849 0 R >> stream q -18 0 m 450 0 l 450 585 l -18 585 l W n /CS0 cs 1 scn 1 i /RelativeColorimetric ri /GS0 gs BT /T1_0 1 Tf -0.00011 Tc 0 Tw 0 Ts 100 Tz 0 Tr 9.9626 0 0 9.9626 55.38901 563.64111 Tm [(the)-212(least)-213(risky.)-209(A)-210(gener)-9(al)-205(rul)-7(e)-207(is)-205(the)-212(riskie)-9(r)-208(the)-206(proj)-8(ect,)-208(the)-212(safer)-212(should)-213(be)-208(the)-212(type)]TJ 0 -1.2007 TD [(of)-351(\223nancing)-353(the)-343(capi)-9(tal)-345(used.)-348(A)-346(new)-349(vent)-8(ure)-348(with)-348(modest)-350(capita)-10(l)-345(requireme)-11(nts)]TJ T* [(coul)-8(d)-291(be)-299(funded)-299(by)-292(com)-8(mon)-296(stock.)-300(In)-294(contras)-9(t,)-288(a)-299(well-es)-10(tablished)-299(busi)-7(ness)-297(area)]TJ 0 -1.1951 TD [(may)-309(be)-300(\223nance)-9(d)-302(by)-303(debt.)]TJ /T1_1 1 Tf 0 -2.66319 TD [(2.2.)-7(2.1)-1005(Debt)]TJ /T1_0 1 Tf 0 Tc 0 -1.7982 TD [(Fo)-6(r)-299(discussi)-11(on)-297(purpos)-8(es,)-306(debt)-303(may)-303(be)-305(classi\223ed)-310(arbitrar)-10(ily)-298(as)-306(follows:)]TJ -0.00011 Tc 2.4014 -1.7982 Td [(Curre)-9(nt)-300(debt)-8(\204maturin)-8(g)-302(up)-297(to)-306(1)-297(year)]TJ 0 -1.2007 TD [(Interm)-11(ediate)-306(debt\204m)-8(aturin)-8(g)-297(betwee)-11(n)-302(1)-302(and)-300(10)-303(years)]TJ T* [(Long-t)-9(erm)-306(debt\204m)-8(aturing)-305(beyond)-308(10)-303(years)]TJ /T1_2 1 Tf -2.4014 -2.77699 Td [(2.)-7(2.2.1.1)-1006(Current)-711(Debt.)]TJ /T1_0 1 Tf 11.5916 0 Td [(Let\220s)-706(consid)-10(er)-700(this)-704(case)-10(:)-698(A)-705(company)-707(h)-7(as)-699(the)]TJ -11.59171 -1.2007 Td [(opp)-8(ortunity)-511(of)-504(purch)-8(asing)-510(a)-509(raw)-511(materia)-10(l)-504(at)-507(a)-509(low)-510(price,)-513(but)-506(the)-513(company)]TJ 0 -1.19501 TD [(doesn\220)-10(t)-231(have)-240(ready)-237(cash.)-236(Th)-7(e)-230(com)-8(pany)-238(wants)-235(to)-238(pay)-232(off)-234(the)-240(debt)-235(in)-232(90)-107(\205)-97(120)-236(days.)]TJ 0 -1.2007 TD [(Th)-7(ere)-412(are)-412(three)-416(options)-410(avai)-9(lable.)-412(First,)-416(it)-411(could)-412(be)-407(obta)-8(ined)-412(from)-415(a)-407(bank)-415(by)]TJ T* [(mea)-9(ns)-299(of)-305(a)]TJ /T1_2 1 Tf 4.7516 0 Td [(com)-8(mercial)-310(loan)]TJ /T1_0 1 Tf 7.1246 0 Td ([1].)Tj -9.47481 -1.2007 Td [(As)-212(an)-208(alternat)-10(e,)-208(if)-205(the)-206(com)-8(pany)-210(has)-210(a)-207(good)-208(line)-210(of)-208(cred)-9(it,)-207(it)-206(could)-213(borrow)-212(the)]TJ -2.4014 -1.2007 Td [(mone)-8(y)-268(in)-272(the)-269(o)-7(pen)-272(market.)-273(It)-274(would)-272(draw)-273(a)-276(note)-269(to)-272(the)-274(order)-271(of)-271(the)-274(bearer)-276(of)-271(the)]TJ T* [(note)-252(and)-249(have)-246(it)-246(discoun)-11(ted)-246(by)-246(a)-247(dealer)-248(in)-249(this)-243(type)-252(of)-243(note)-252(or)-243(by)-246(the)-252(purchaser)-251(of)]TJ T* [(the)-217(note.)-213(This)-217(type)-213(of)-214(borrowing)-217(is)-210(a)-213(negot)-8(iable)-212(note)-218(known)-213(as)]TJ /T1_2 1 Tf 24.86771 0 Td [(comme)-10(rcial)-212(paper)]TJ /T1_0 1 Tf 0 Tc 7.28391 0 Td (.)Tj -0.00011 Tc -29.7502 -1.2007 Td [(A)-221(thi)-8(rd)-220(method)-229(is)-222(through)-226(what)-228(is)-222(known)-224(as)]TJ /T1_2 1 Tf 17.58951 0 Td [(open-mar)-9(ket)-225(paper)]TJ /T1_0 1 Tf 7.8472 0 Td (or)Tj /T1_2 1 Tf 1.0585 0 Td [(banker)-9(\220s)]TJ -28.8967 -1.19501 Td [(accep)-9(tanc)-8(e)]TJ /T1_0 1 Tf 4.52969 0 Td [(.)-490(If)-489(a)-486(raw)-488(mater)-10(ial)-488(is)-489(to)-488(be)-487(purch)-8(ased)-492(from)-489(a)-492(single)-491(source,)-495(the)]TJ -4.52969 -1.20081 Td [(com)-8(pany)-415(could)-412(sign)-411(a)-407(90-da)-8(y)-411(draft)-411(on)-411(its)-413(own)-410(bank)-415(paid)-412(to)-408(the)-411(order)-414(of)-413(the)]TJ 0 -1.20081 TD [(vendor)-8(.)-239(The)-243(com)-8(pany)-244(will)-243(pay)-243(a)-236(com)-8(mission)-244(to)-243(its)-242(own)-240(bank)-244(to)-243(accept)-248(in)-238(writ)-9(ing)]TJ T* [(the)-246(draft)-246(and)-243(the)-246(company)-251(has)-244(an)-242(uncondit)-8(ional)-244(obligat)-10(ion)-238(to)-243(pay)-243(the)-246(full)-244(amou)-8(nt)]TJ T* [(on)-252(the)-252(matur)-8(ity)-247(date.)-255(Many)-252(chem)-10(ical)-251(compani)-10(es)-249(use)-250(this)-255(form)-250(of)-254(the)-246(90)-7(-day)-252(note)]TJ T* [(to)-306(the)-303(\223nancial)-306(insti)-8(tution)-7(.)]TJ /T1_2 1 Tf 0 -1.7982 TD [(2.2)-8(.2.1.2)-1005(Intermedi)-12(ate)-280(Deb)-8(t.)]TJ /T1_0 1 Tf 13.1338 0 Td [(This)-286(form)-284(of)-282(debt)-286(is)-284(retired)-286(in)-283(1)-105(\205)-98(10)-286(years.)-284(Th)-7(is)]TJ -13.1338 -1.2007 Td [(is)-256(usually)-259(the)-257(smallest)-257(form)-261(of)-248(d)-7(ebt)-252(based)-259(on)-252(the)-257(total)-253(d)-7(ebt.)-252(There)-260(are)-258(three)-257(types)]TJ 0 -1.2007 TD [(of)-345(intermed)-9(iate)-348(debt)-8(,)-342(namely)-9(,)]TJ /T1_2 1 Tf 12.44521 0 Td [(deferre)-10(d-payme)-9(nt)-346(contract)]TJ /T1_0 1 Tf 0 Tc 10.8291 0 Td (,)Tj /T1_2 1 Tf -0.00011 Tc 0.5975 0 Td [(revolving)-349(credit)]TJ /T1_0 1 Tf 6.4872 0 Td [(,)-342(and)]TJ /T1_2 1 Tf -30.3591 -1.2007 Td [(ter)-8(m)-301(loans)]TJ /T1_0 1 Tf 0 Tc 4.30769 0 Td (.)Tj -1.9063 -1.2007 Td [(In)-248(the)-251(d)-6(eferred-pa)-11(yment)-251(cont)-8(ract,)-251(the)-251(borr)-7(ower)-255(signs)-254(a)-247(note)-252(that)-255(speci\223es)-255(a)]TJ -0.00011 Tc -2.4014 -1.19501 Td [(series)-397(o)-7(f)-390(payments)-398(are)-395(to)-391(be)-390(made)-397(on)-389(a)-390(time)-395(sched)-9(ule)-394(over)-394(a)-390(period)-392(of)-396(time,)]TJ T* [(perha)-9(ps)-481(5)-479(or)-476(10)-480(year)-9(s.)-480(This)-479(type)-486(of)-476(debt)-486(may)-480(be)-481(used)-478(for)-484(the)-479(purch)-8(ase)-479(of)]TJ 0 -1.20081 TD [(equi)-8(pment,)-314(the)-308(title)-313(of)-311(which)-308(rests)-314(with)-314(the)-308(note)-309(holde)-8(r)-304(until)-314(the)-308(debt)-315(is)-307(retired.)]TJ T* [(Inst)-9(itutional)-324(investo)-8(rs,)-318(banks,)-326(and)-323(insuranc)-10(e)-321(compani)-10(es)-318(are)-327(examples)-326(of)-322(typical)]TJ 0 -1.2007 TD [(lend)-8(ers.)]TJ 2.4014 -1.2007 Td [(Revolv)-8(ing)-438(credit)-437(is)-438(an)-430(agre)-9(ement)-441(in)-431(whi)-9(ch)-430(the)-439(lender)-440(agrees)-440(to)-437(loan)-434(a)]TJ -2.4014 -1.2007 Td [(com)-8(pany)-221(an)-225(amount)-223(o)-7(f)-219(money)-225(for)-223(a)-219(speci\223)-11(ed)-220(time)-224(period.)-228(A)-221(commi)-10(ssion)-220(or)-225(fee)-224(is)]TJ T* [(paid)-412(on)-406(the)-411(unused)-412(portion)-411(of)-408(the)-405(total)-412(credit.)-414(Banks)-410(usually)-412(are)-412(the)-405(lend)-8(ers.)]TJ /T1_3 1 Tf 8.96629 0 0 8.96629 336.75601 588.24506 Tm [(Chapter)-304(2)]TJ -31.3806 0 Td (10)Tj ET Q endstream endobj 1851 0 obj 7191 endobj 1852 0 obj << /Length 1851 0 R >> stream q -18 0 m 450 0 l 450 585 l -18 585 l W n /CS0 cs 1 scn 1 i /RelativeColorimetric ri /GS0 gs BT /T1_0 1 Tf -0.00011 Tc 0 Tw 0 Ts 100 Tz 0 Tr 9.9626 0 0 9.9626 53.80161 563.64111 Tm [(This)-234(form)-233(of)-231(cred)-9(it)-229(is)-233(often)-232(used)-234(to)-232(purch)-8(ase)-229(raw)-238(materia)-10(ls)-227(on)-235(a)-230(spot)-235(basis)-233(and)-232(for)]TJ 0 Tc 0 -1.2007 TD [(variable)-417(or)-413(recurring)-417(demands)-418(for)-410(funds)-411(for)-410(a)-412(speci\223ed)-419(time)-412(period.)-415(It)-410(is)-409(not)]TJ -0.00011 Tc T* [(intende)-9(d)-211(to)-215(be)-220(a)-213(long-)-9(term)-218(loan.)-219(The)-214(durati)-8(on)-218(of)-214(these)-222(agreement)-11(s)-213(are)-218(of)-214(the)-217(order)]TJ 0 -1.1951 TD [(of)-299(1)-103(\205)-103(5)-297(year)-9(s)-298([1].)]TJ 0 Tc 2.4014 -1.2007 Td [(Term)-289(loans)-288(are)-287(divided)-291(into)-287(installmen)-10(ts)-284(that)-289(are)-287(due)-289(at)-285(speci\223ed)-293(matur)-8(ity)]TJ -0.00011 Tc -2.4014 -1.2007 Td [(dates)-319(that)-323(may)-315(be)-322(as)-318(long)-319(as)-318(10)-315(year)-9(s.)-315(There)-322(are)-315(a)-321(variety)-318(of)-317(arr)-8(angements)-327(that)]TJ 0 -1.2007 TD [(can)-507(be)-504(made,)-506(such)-507(as)-505(monthl)-8(y,)-502(quarter)-10(ly,)-500(sem)-9(iannual,)-510(or)-499(annual)-512(payment)-10(s.)]TJ T* [(These)-464(obligatio)-8(ns)-458(may)-457(be)-459(paid)-463(off)-456(prior)-460(to)-454(matur)-8(ity,)-458(both)-461(with)-456(and)-459(witho)-8(ut)]TJ T* [(penalties)-10(,)-336(depend)-8(ing)-341(on)-337(how)-342(the)-337(agre)-9(ement)-344(is)-336(drawn.)-348(Large)-339(com)-8(mercial)-346(banks)]TJ T* [(and)-385(insuranc)-10(e)-378(com)-8(panies)-388(are)-383(typical)-387(lenders)-390([1,2].)]TJ /T1_1 1 Tf 0 -1.7982 TD [(2.2.2.1.3)-1007(Lo)-6(ng-Term)-429(Deb)-8(t.)]TJ /T1_0 1 Tf 12.633 0 Td [(Bon)-7(ds)-424(or)-430(long-term)-431(note)-8(s)-423(are)-429(exampl)-9(es)-426(of)-430(this)]TJ -12.633 -1.2007 Td [(type)-554(d)-7(ebt.)-554(They)-557(are)-560(special)-558(k)-7(inds)-553(of)-556(promis)-8(sory)-553(note)-8(s)-554(and)-556(are)-554(negot)-8(iable)]TJ 0 -1.2007 TD [(certi\223)-9(cates)-212(that)-210(are)-207(issued)-211(at)-211(par)-205(valu)-8(es)-209(of)-203($1000.)-215(They)-210(are)-207(securiti)-10(es)-209(promising)-213(to)]TJ T* [(pay)-306(a)-304(certain)-308(amo)-8(unt)-307(of)-299(intere)-10(st)-301(ever)-9(y)-302(6)-302(months)-308(for)-308(a)-304(number)-308(of)-305(years)-307(until)-308(the)]TJ T* [(bond)-339(matures.)-343(There)-339(are)-338(four)-337(types)-340(of)-334(bonds)-341(in)-334(the)-337(market)-11(,)-330(nam)-8(ely,)]TJ /T1_1 1 Tf 28.3105 0 Td [(mortgag)-8(e,)]TJ -28.3105 -1.19501 Td [(debenture)-11(,)-302(income)]TJ /T1_0 1 Tf 7.47169 0 Td [(,)-296(and)]TJ /T1_1 1 Tf 2.299 0 Td [(conve)-9(rtible)-306(bonds)]TJ /T1_0 1 Tf 7.5172 0 Td [([1,2,4])-9(.)]TJ 0 Tc -14.88651 -1.2007 Td [(Mortgag)-8(e)-583(bonds)-591(are)-588(backe)-9(d)-581(by)-588(speci\223c)-594(pledged)-592(assets)-589(that)-591(may)-588(be)]TJ -0.00011 Tc -2.4014 -1.2007 Td [(claimed)-538(if)-530(the)-530(terms)-533(of)-527(the)-530(indeb)-8(tness)-529(are)-531(not)-529(met)-534(and)-533(particularl)-12(y)-524(if)-530(the)]TJ T* [(company)-405(iss)-7(uing)-399(the)-400(bo)-7(nds)-396(goes)-404(out)-403(of)-396(busi)-7(ness.)-400(Utiliti)-9(es)-403(and)-397(rai)-9(lroads)-399(o)-7(ften)]TJ T* [(use)-455(this)-454(type)-452(of)-453(debt)-8(.)]TJ 2.4014 -1.2007 Td [(D)12(eb)14(en)19(tu)18(re)-273(bo)15(nd)21(s)-281(ar)17(e)-281(on)15(ly)-272(a)-281(ge)19(ne)14(ra)17(l)-282(cl)22(ai)17(m)-283(on)-269(th)13(e)-281(as)18(se)18(ts)-273(of)-271(a)-281(co)19(mp)18(an)14(y.)-269(Th)16(is)]TJ -2.4014 -1.2007 Td [(ty)18(pe)-203(of)-208(bo)21(nd)-206(is)-205(us)20(ua)14(ll)21(y)-217(pr)19(ef)17(er)17(re)17(d)-211(by)-206(co)19(mp)12(an)19(ie)17(s)-213(be)19(ca)12(us)20(e)-213(it)-206(is)-205(no)21(t)-214(se)18(cu)14(re)17(d)-211(by)-206(sp)20(ec)12(i)11(\223c)]TJ T* [(as)18(se)18(ts)-250(bu)15(t)-260(by)-246(th)18(e)-259(fu)19(tu)18(re)-256(ea)18(rn)19(in)18(g)-257(po)15(we)15(r)-259(of)-248(th)18(e)-259(co)19(mp)18(an)14(y)-257(an)19(d)-263(al)17(l)13(ow)17(s)-264(t)13(he)-254(co)19(mp)18(an)14(y)-257(to)]TJ 0 -1.19501 TD [(bu)15(y)-285(an)14(d)-291(se)18(ll)-280(ma)16(nu)15(fa)17(ct)17(ur)19(in)18(g)-291(fa)17(ci)17(li)21(ti)16(es)-283(wi)20(th)13(ou)21(t)-294(be)19(in)18(g)-291(ti)16(ed)-282(t)13(o)-291(sp)14(ec)18(i)-2(\223)19(c)-293(as)18(se)18(ts)18(.)]TJ 2.4014 -1.2007 Td [(Income)-361(bonds)-364(are)-355(dif)-7(ferent)-362(from)-358(othe)-8(r)-356(forms)-360(of)-356(long-te)-9(rm)-360(debt)-355(in)-357(that)-363(a)]TJ -2.4014 -1.2007 Td [(company)-633(is)-626(obligat)-10(ed)-624(to)-625(pay)-630(no)-628(more)-625(of)-630(the)-627(interest)-630(char)-9(ges)-626(that)-631(have)]TJ 0 -1.2007 TD [(accrued)-481(in)-471(a)-475(certain)-479(period)-478(than)-474(were)-479(actually)-481(earned)-479(in)-471(that)-477(period.)-478(These)]TJ T* [(types)-379(of)-373(bonds)-376(\223n)-6(d)-371(use)-375(whe)-8(n)-371(a)-378(company)-382(has,)-376(to)-374(recapital)-13(ize)-373(after)-378(bankr)-8(uptc)-8(y)]TJ T* [(and)-454(the)-451(com)-8(pany)-454(has)-455(uncerta)-10(in)-448(earn)-9(ing)-449(powe)-9(r.)]TJ 0 Tc 2.4014 -1.20081 Td [(Converti)-9(ble)-428(bonds)-426(are)-429(hybrids.)-427(In)-425(period)-11(s)-423(of)-425(in\224atio)-9(n,)-422(an)-424(inve)-8(stor)-424(may)]TJ -0.00011 Tc -2.4014 -1.2007 Td [(become)-514(wary)-506(of)-510(putting)-509(funds)-508(in)-505(bonds)-512(that)-505(merel)-10(y)-502(repa)-9(y)-502(the)-508(pri)-7(ncipal)-509(in)]TJ 0 -1.19501 TD [(dollar)-8(s)-338(that)-340(have)-342(d)-7(eteriorated)-346(in)-340(purch)-8(asing)-345(power.)-342(To)-343(tempt)-345(the)-343(investo)-8(r)-339(back)]TJ 0 Tc 0 -1.2007 TD [(into)-424(bonds,)-421(corpo)-8(ration)-8(s)-417(reso)-8(rt)-416(to)-425(convertibl)-10(e)-418(bonds.)-426(If)-421(in\224atio)-9(n)-416(sends)-423(stoc)-9(ks)]TJ -0.00011 Tc T* [(upward,)-445(one)-442(can)-444(convert)-446(the)-439(bonds)-443(to)-437(stoc)-9(ks)-441(and)-437(prot)-8(ect)-441(the)-439(rea)-446(purchasin)-11(g)]TJ 0 Tc T* [(power)-364(of)-362(the)-365(princi)-8(pal.)-360(In)-362(peri)-10(ods)-362(of)-362(low)-362(in\224ati)-8(on)-360(or)-362(de\224at)-9(ion,)-358(bond)-9(s)-360(are)-361(safe)]TJ T* [(investmen)-9(ts)-392(but)-398(in)-391(periods)-400(of)-390(in\224ati)-8(on,)-395(stocks)-398(re\224ect)-401(the)-394(in\224ationar)-9(y)-393(trend)-397(so)]TJ -0.00011 Tc T* [(that)-426(purchasi)-10(ng)-417(p)-7(ower)-421(may)-429(be)-419(retai)-9(ned.)]TJ /T1_2 1 Tf 0 -2.4015 TD [(2.2.2)-7(.2)-999(Stoc)-10(kholder)-7(s\220)-301(Equity)]TJ /T1_0 1 Tf 0 -1.7982 TD [(This)-257(is)-250(the)-257(total)-253(equi)-8(ty)-249(intere)-10(st)-250(that)-255(stockh)-10(olders)-257(have)-251(in)-255(a)-253(corpo)-8(ration.)-253(Th)-7(ere)-253(are)]TJ 0 -1.2007 TD [(two)-350(broad)-349(classes)-359(of)-345(equi)-8(ty:)]TJ /T1_1 1 Tf 11.93311 0 Td [(pref)-9(erred)-351(stock)]TJ /T1_0 1 Tf 6.5498 0 Td (and)Tj /T1_1 1 Tf 1.7925 0 Td [(com)-8(mon)-348(stock)]TJ /T1_0 1 Tf 5.8044 0 Td [(.)-348(There)-351(may)-355(be)]TJ /T1_3 1 Tf 8.96629 0 0 8.96629 53.80161 588.24506 Tm [(Financing)-303(the)-297(Corporate)-304(Venture)-19274(11)]TJ ET Q endstream endobj 1853 0 obj 6585 endobj 1854 0 obj << /Length 1853 0 R >> stream q -18 0 m 450 0 l 450 585 l -18 585 l W n /CS0 cs 1 scn 1 i /RelativeColorimetric ri /GS0 gs BT /T1_0 1 Tf -0.00011 Tc 0 Tw 0 Ts 100 Tz 0 Tr 9.9626 0 0 9.9626 55.38901 563.64111 Tm [(sever)-11(al)-285(classes)-290(or)-282(type)-8(s)-281(of)-282(each)-293(of)-282(these)-290(shares)-286(iss)-7(ued)-283(by)-286(a)-281(corpo)-8(ration)-287(and)-289(they)]TJ 0 -1.2007 TD [(have)-308(different)-312(attributes.)]TJ /T1_1 1 Tf 0.0311 Tc 0 -1.7982 TD [(2.2.2.2.1)-1000(Preferred)-761(Stock)-6(.)]TJ /T1_0 1 Tf 0.0309 Tc 13.3273 0 Td [(The)-757(w)-2(ord)-761(\215prefe)-6(rre)-6(d)-2(\216)-757(means)-756(that)-758(these)]TJ -0.00011 Tc -13.32739 -1.2007 Td [(stoc)-9(kholders)-344(receive)-342(their)-338(divi)-9(dends)-337(before)-342(com)-8(mon)-336(stockhol)-9(ders.)-338(In)-339(the)-337(event)]TJ 0 -1.2007 TD [(of)-504(com)-8(pany)-506(liquid)-7(ation,)-507(preferr)-11(ed)-504(stockhol)-9(ders)-509(will)-505(recover)-510(funds)-508(from)-511(the)]TJ T* [(com)-8(pany)-346(asse)-9(ts)-347(before)-354(common)-349(stoc)-9(kholders)-8(.)-342(Pref)-8(erred)-353(stockhol)-9(ders)-349(general)-10(ly)]TJ T* [(have)-530(no)-525(vote)-525(in)-522(com)-8(pany)-528(affairs.)-526(Most)-533(preferred)-532(shares)-530(are)-526(issued)-529(by)-525(the)]TJ 0 -1.1951 TD [(com)-8(pany)-233(at)-228(a)-230(par)-228(valu)-8(e)-230(of)-225($100)-231(at)-234(a)-230(stated)-231(dividend)-235(rate,)-234(say)-233(7%.)-227(Th)-7(is)-227(means)-234(that)]TJ 0 -1.2007 TD [(each)-560(sharehol)-10(der)-552(is)-552(entitle)-9(d)-547(to)-556(a)-549($7)-554(dividend)-560(when)-555(dividend)-8(s)-548(are)-554(paid)-554(to)]TJ T* [(stoc)-9(kholders)-8(.)-222(Most)-225(preferr)-11(ed)-220(stoc)-9(k)-223(offered)-225(toda)-8(y)-223(is)]TJ /T1_1 1 Tf 20.5372 0 Td [(cum)-8(ulative)]TJ /T1_0 1 Tf 4.41589 0 Td [(,)-222(which)-229(means)-228(that)]TJ -24.95309 -1.2007 Td [(if)-359(in)-363(any)-363(year)-361(no)-360(dividend)-8(s)-355(are)-366(paid,)-361(the)-360(dividend)-8(s)-361(accumul)-11(ate)-361(in)-357(favor)-362(of)-362(the)]TJ T* [(pref)-9(erred)-535(stoc)-9(kholders)-8(.)-530(Th)-7(e)-532(cum)-8(ulative)-541(dividend)-8(s)-531(mus)-7(t)-533(be)-533(paid)-537(befor)-10(e)-532(any)]TJ T* [(com)-8(mon)-302(stock)-10(holders)-303(rece)-10(ive)-303(dividend)-8(s)-298([1,4])-7(.)]TJ 2.4014 -1.2007 Td [(There)-436(is)-432(also)-436(a)]TJ /T1_1 1 Tf 6.8002 0 Td [(conve)-9(rtible)-437(preferred)-440(stock)]TJ /T1_0 1 Tf 11.6713 0 Td [(offe)-9(red)-433(by)-428(com)-8(panies.)-434(Th)-7(is)]TJ -20.87289 -1.20081 Td [(stoc)-9(k,)-269(like)-278(a)-270(conver)-10(tible)-276(bond,)-277(carries)-280(for)-274(a)-270(stated)-277(peri)-10(od)-269(of)-277(time)-276(the)-274(privilege)-277(of)]TJ 0 -1.19501 TD [(conver)-10(ting)-219(preferred)-225(stock)-220(to)-215(common)-218(stoc)-9(k.)-212(Usu)-7(ally,)-216(conver)-10(tible)-219(preferred)-225(stock)]TJ 0 -1.2007 TD [(pays)-308(a)-304(lower)-305(dividend)-309(than)-304(preferred)-310(stock)-306([4].)]TJ /T1_1 1 Tf 0 -1.80389 TD [(2.2)-8(.2.2.2)-1005(Common)-444(Stoc)-8(k.)]TJ /T1_0 1 Tf 11.9957 0 Td [(The)-442(holders)-446(of)-436(com)-8(mon)-438(stock)-442(are)-446(the)-439(sourc)-9(e)-435(of)]TJ -11.9957 -1.19501 Td [(vent)-8(ure)-330(capita)-10(l)-328(for)-325(a)-333(corporat)-11(ion.)-330(As)-331(such,)-331(they)-332(are)-332(at)-325(the)-331(grea)-9(test)-330(risk)-333(because)]TJ 0 -1.2007 TD [(they)-446(are)-446(the)-445(last)-444(to)-443(rece)-10(ive)-445(dividend)-8(s)-440(for)-444(the)-445(use)-443(of)-442(their)-446(mone)-8(y.)-439(When)-451(the)]TJ T* [(com)-8(pany)-215(g)-7(rows)-215(and)-221(\224ourishes)-226(and)-215(the)-217(earn)-9(ings)-218(are)-218(high,)-217(they)-218(rece)-10(ive)-217(the)-217(greates)-11(t)]TJ -0.00011 -1.2007 Td [(bene\223t)-10(s)-582(in)-585(the)-582(form)-585(of)-584(dividend)-8(s.)-583(An)-586(added)-588(featur)-9(e)-583(is)-580(that)-585(the)-587(common)]TJ T* [(stoc)-9(kholder)-439(has)-438(a)-429(voic)-8(e)-435(in)-431(comp)-8(any)-431(aff)-8(airs)-432(at)-439(the)-434(com)-8(pany)-432(annual)-443(meetings)]TJ T* [([1,2,4])-9(.)]TJ 2.4014 -1.2007 Td [(Ven)-8(ture)-283(capi)-9(tal)-284(\223rm)-7(s)-281(fund)-284(sta)-8(rt-up)-284(com)-8(panies)-285(in)-289(return)-286(for)-285(com)-8(mon)-285(stock)]TJ -2.4014 -1.20081 Td [(that)-375(someday)-372(might)-371(be)-368(offered)-373(as)-369(an)-368(initial)-374(public)-370(offe)-9(ring)-366(\(IPO\))-371(that)-369(may)-372(be)]TJ 0 -1.19501 TD [(wor)-8(th)-283(a)-287(lot)-281(of)-288(money.)-288(In)-282(som)-7(e)-281(case)-10(s)-281(the)-291(venture)-287(capi)-9(talists)-288(seek)-287(posi)-7(tions)-284(in)-289(the)]TJ 0 -1.2007 TD [(sta)-8(rt-up)-301(com)-8(pany.)-301(Nor)-8(mally,)-305(a)-299(vent)-8(ure)-302(capita)-10(l)-302(\223rm)-303(doesn\220t)-309(put)-301(money)-305(in)-300(a)-305(\223rm)]TJ T* [(and)-226(watch)-230(from)-221(afar)-227(to)-221(see)-229(what)-222(happen)-8(s)-224(to)-221(the)-223(young)-228(\223rm.)-224(These)-225(\223rm)-7(s)-218(are)-230(likely)]TJ T* [(to)-306(stay)-305(active)-306(in)-300(the)-304(\223rm)-309(until)-302(the)-303(IPO)-303(is)-301(offe)-9(red)-302([5].)]TJ /T1_2 1 Tf 0 -3.0331 TD [(2.3)-1005(DEB)-9(T)-302(VERS)-10(US)-300(EQU)-9(ITY)-300(FIN)-9(ANCING)]TJ /T1_0 1 Tf 0 -1.7982 TD [(Var)-10(ious)-269(options)-274(for)-268(obta)-8(ining)-271(funds)-269(to)-274(\223nance)-277(capital)-275(projects)-274(were)-274(present)-9(ed)-271(in)]TJ 0 -1.2007 TD [(Sect)-9(ion)-392(2.2.)-395(To)-7(p-level)-398(man)-8(agement)-398(is)-398(confronted)-399(with)-400(how)-393(a)-395(vent)-8(ure)-393(will)-397(be)]TJ T* [(funde)-8(d,)-308(consi)-10(dering)-313(the)-314(costs)-318(and)-311(risks)-313(involved)-8(.)-313(The)-311(capita)-10(l)-311(requireme)-11(nts)-314(may)]TJ T* [(vary)-308(from)-301(mi)-8(llions)-304(to)-300(billions)-309(of)-299(dollar)-8(s.)]TJ 0 Tc 2.4014 -1.2007 Td [(The)-454(\223nal)-456(decision)-455(is)-455(a)-452(complex)-453(one)-454(and)-454(sign)-7(i\223cant)-457(questions)-455(mus)-7(t)-447(be)]TJ -0.00011 Tc -2.4014 -1.2007 Td [(addre)-9(ssed.)-230(For)-231(exampl)-9(e,)-225(wha)-8(t)-226(is)-227(the)-229(state)-230(of)-225(the)-229(econom)-12(y?)-225(Is)-227(it)-229(growin)-8(g,)-229(static,)-229(or)]TJ T* [(decl)-9(ining?)-240(What)-238(is)-233(the)-240(company\220)-10(s)-235(cost)-236(of)-237(capital,)-241(i.e.,)-235(the)-240(cost)-236(of)-237(borrowing)-239(from)]TJ T* [(all)-237(sources?)-238(What)-232(is)-233(the)-235(current)-238(level)-235(of)-231(indebte)-9(dness?)-233(Sh)-6(ould)-233(the)-229(com)-8(pany)-233(incur)]TJ /T1_2 1 Tf 8.96629 0 0 8.96629 336.75601 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