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Risk optimization using business analytics is gaining momentum in India over the last decade. In order to tap this huge opportunity, most of the startups are getting into the analytics field engaging in financial market survey to provide their customers with valid data. The objective of this study is to help “Sai Builders” in solving their portfolio investment problem as well as sinking funds problem using linear programming and to obtain the total optimum returns by satisfying all constraints. The authors solve the problem of minimizing portfolio risk measures. In addition, the expected return of the portfolio is maximized subject to the aforementioned risk measures. By using numerical experiments, they illustrate the impact of these risk measures on portfolio optimization. The analysis is done by using Excel Solver, and the optimum solution is achieved.

This study provides evidence on the relevance and reliability of option pricing-based value estimates for bonds and their components, i.e., conversion, call, put and sinking fund features. Findings reveal component value estimates represent large fractions of bond par value, and a fundamental components approach to account for corporate debt results in key financial statement amounts significantly different from those presently recognized. Component value estimates and financial statement amounts vary significantly with component estimation order. Thus, bond value estimates potentially meet the FASB's relevance criterion. However, estimate variation across component estimation orders and comparisons of estimates to available benchmarks indicate bond value estimates lack reliability.

Purpose - The purpose of this paper is to advance a set of criteria for appraising the merits of alternative options to financing common property capital expenditure in multi-owned housing (MOH) complexes and to then draw on this conceptual framework to determine which mode of common property capital expenditure funding is preferable.Design methodology approach - A priori reasoning has been provided to pursue the study's objective.Findings - Sinking funds represent the preferred approach to financing common property expenditure in MOH schemes and special levies are the least preferred approach.Research limitations implications - Due to the a priori based conceptual development undertaken, some subjectivity is bound to be invoked.Practical implications - The study provides key insights to government policy makers charged with drafting MOH legislation and provides strong support for those jurisdictions that require sinking funds to be raised in MOH complexes. The study also informs the owners executive committees of MOH schemes of the benefits of maintaining sinking funds.Social Implications - The study highlights the considerable MOH unit owner financial distress that can be averted by pursuing a policy of raising sinking funds.Originality value - The study has immense originality, as it is the first academic study to focus on MOH common property capital expenditure issues.

Purpose - The paper aims to examine how to create a sinking fund, the legalities of its creation and ownership, taxation issues and the accounting treatment of tenant contributions towards sinking funds within service charges demands in the UK office sector.Design methodology approach - The paper reviews the prescriptive guidance that the 2007 RICS Code of Practice makes in terms of the creation and operation of such funds, and concludes within an empirical investigation of industry practice on sinking funds from 2004-2008.Findings - The paper reports whether the Code has improved practice, disclosure, communication and transparency in terms of such funds and speculates on how a future Code might further improve on existing management.Originality value - The data are original, and findings conclusively prove the need for enforcement of the existing Code, and necessary revisions as well.