ROE ANALYSIS

An important part of ROE analysis involves assessing the level and changes in the shareholders' investment (equity) as well as the returns generated by management on the capital provided or used by those changes. Access the Web site http://wiley.com/college/pratt and conduct ROE analyses on Biogen Idec, Inc. versus Baxter and/or International Paper versus Mead Westvaco Corporation, paying special attention to changes in ROE and transactions that affect shareholders' equity.

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