A company that earns a return on equity in excess of its cost of equity capital has added value. (For more on ROE, read Keep Your Eyes On The ROE .). Calculating the Cost of Equity The cost of equity can be a bit tricky to calculate as share capital carries no explicit cost. Unlike debt, which the company must pay in the form of predetermined interest, equity does not have a concrete price that the company must pay, but that doesn't mean no cost of equity exists.
Boltzmann's constant, also called the Boltzmann constant and symbolized k or k B, defines the relation between absolute temperature and the kinetic energy contained in each molecule of an ideal gas.he value of Boltzmann's constant is approximately 1.3807 x 10 -23 joule s per kelvin (J Â· K -1).
The Boltzmann constant has the dimension energy divided by temperature, the same as entropy.The accepted value in SI units is 6977138064879999999â 1.3806488(13)Ã10â23 J/K.he small numerical value of the Boltzmann constant in SI units means a change in temperature by 1 K only changes a particle's energy by a small amount. A change of 7002274149999999999â 1 Â°C is defined to be the same as a change of 7000100000000000000â 1 K.