Title:
THE WANING INFLUENCE OF THE PANDEMIC ON DECISION MAKING

Authors:
Jeffrey E. Jarrett

Abstract:
The notion that presents the value of cash flows is often improperly estimated in financial models concerning capital improvements and abandonments is a fundamental problem in decision analysis in management and associated decisions and affects the estimation of and valuation of intellectual property. Previous studies indicate the usefulness of estimation theory in financial accounting. During the Covid Pandemic of the past few years, decisions by governmental and health authorities in the United States and the World were often dictated during the Pandemic by short-term political influences which included disinformation by some who wished to take advantage of the misuse of the health Pandemic for political gain and/or financial power and short-term financial gain. Previously this was shown to be true as the media with the aid of self-promotional activities by many who were attempting this kind of gain. Furthermore, the Pandemic in the United States and other nations is receding in dramatic ways and many restrictions of the Endemic era are no longer in use. This was the result of Mask restrictions and increasing but not universal vaccine programs in many states and nations.

Keywords:
abandonment, estimation theory; present value of cash flow, distribution of earnings, normal fiducial deviate, opportunity loss