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Another type of market timer attempts more directly to take advantage of the fund ’ s long-term shareholders by exploiting how funds calculate their net asset value . Most of the fund ’ s investments benefited from the introduction and / or improvement of the following : international accounting , auditing , reporting and disclosure standards ; corporate governance through the fund ’ s active participation in the Board of Directors ; strategic planning , financing , and resource allocation ; and most importantly , guiding SME ’ s to expand and compete globally .