Your search returned over 400 essays for "earnings"
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The Dangerous Morality of Managing Earnings

- Manipulating Earnings With over twenty years of work experience I have witnessed managers at all levels utilize various tricks to manipulate short-term quarterly earnings. It seems like most managers have different views on what is ethical and unethical when it comes to managing short-term earnings and tend to use questionable practices to meet company numbers. This has been confirmed from The Dangerous Morality of Managing Earnings case study as according to Gibson the accounting practice of offering a fourth quarter sales incentive and allowing customers 120 days to pay in an attempt to increase fourth quarter sales numbers was posed to the managers in the case study and returned results...   [tags: managers, quarterly earnings]

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What Is A Graduate Earnings Premium?

- What is a graduate earnings premium. What is a graduate earnings premium. The graduate earnings premium describes how much more a graduate can expect to earn in a career than someone without a degree. There has always been a big difference between the earnings of university graduates and their nongraduate counterparts. The exact figures change each year, and the earnings premium can even decrease occasionally. However, the overwhelming trend is that students can expect to earn more over their careers with a degree....   [tags: Higher education, Academic degree, University]

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The Determinants Of The And Earnings Announcement Lags

- As previously discussed, several studies have been conducted in an attempt to find the determinants of ARL (Ashton et al., 1989; Bamber et al., 1993; Jaggi and Tsui, 1999; Knechel and Payne, 2001; Leventis et al. 2005; Behn et al., 2006). Some preliminary studies indicate that audit report lag is explained by various auditor- and client-related factors. For instance, using a descriptive model of audit delay on a sample of 465 companies listed on the Toronto Stock Exchange from 1977 to 1982, Ashton et al., (1989) examine the determinants of audit delay and find that audit delay is significantly explained by auditor size, industry classification, existence of extraordinary items, and sign of n...   [tags: Audit, Auditing, External auditor]

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The Audit Quality And Earnings Management

- In the previous chapter is discussing the audit quality, earnings management and the affiliation between audit quality and earnings management. In this chapter is providing the information regarding on how this research is being carried out in order to meet the objective of this study. This chapter involves of several sections. It will start with the research analysis on sample data variables, the second section is hypothesis development. The third section in this chapter is on the measurement of the variables that adopts in this study and followed by the discussing on the research model....   [tags: Scientific method, Qualitative research]

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Accounting Principles Of Earnings Management

- Earnings Management is the concept where through the use of accounting methods under the generally accepted accounting principles (GAAP) standard set by FASB, companies are able to skew the results on their financial statements to look more favorable, create a positive view of the company’s financial standing and operation. Paul Rosenfield, a CPA who was the director of the AICPA accounting standards, says that GAAP is a system that has two flaws in regard to earnings management; realization and allocation....   [tags: Balance sheet, Revenue]

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The Morality Of Managing Earnings

- The Morality of Managing Earnings In a survey by the National Association of Accountants, a group of 649 general managers and finance, control and audit managers where asked to interpret 13 earnings management situations as ethical, questionable or unethical behavior. Upon evaluation of the survey results, respondents provided elaboration on their interpretations of each situation. This discussion will consider the moralistic interpretations of this broad group from the perspective of using generalizations of methodology, increasing profits or shipments, increasing or reducing earnings, materiality, and time period....   [tags: Ethics, Morality]

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The Price / Earnings Ratio

- Market Value Price/Earnings Ratio Cracker Barrel has experienced a constant increase in its price/earnings ratio, with only one decrease in 2011, the only year to suffer a decrease in the company’s market price. This ratio indicates that investors were willing to pay an average of $14 for each $1 of earnings during the five year period. In 2013, the price/earnings ratio significantly increased as the market price at the year-end almost doubled. During the five year period, Cracker Barrel has been able to increase the confidence investors have in the company’s future performance....   [tags: Financial ratio, Financial ratios]

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Investigation Of An Earnings Announcement

- Investigation of an earnings announcement in the equity market Introduction Woolworths is a listed retail company in Australia, which has extensive retail stores through Australia and New Zealand. They are recently working on rebuilds and restructures of its supermarket business and also decided to exists the home improvement industry. This essay will explain the effect of the 2016 full year results of Woolworths Limited which was released on 25th August, as well as the evaluation of its share price change analyse....   [tags: Stock market, Stock, Fundamental analysis]

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College Majors, Unemployment, And Earnings

- The article written by Carnevale, Cheah, and Stohl ' titled “College Majors, Unemployment, and Earnings: Not all College Degrees are Created Equal.” Degrees are not all treated the same in the job market. Unemployment risks depend on the career path you choose as a student, degrees higher than a Bachelor’s degree do not always equate to higher employment, and unemployment is more relevant to the courses you take while attending a college. The author’s believe that extensive research has proven that a college degree is worth earning....   [tags: Academic degree, Bachelor's degree]

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Ethics in Earnings Management

- A company’s ultimate goal is to make money and remain a going concern. With that goal in mind, management must continually report sustained or improved earnings to stakeholders to ensure constant and new investments in the company’s future (Geiger & van der Laan Smith, 2010). The pressure to report positive results can lead management to engage in earnings management activities to alter short-term results to meet the goals set forth (Geiger & van der Laan Smith, 2010). In addition to the pressures on company management, broad accounting principles introduce ethical issues into the accounting profession (Gibson, 2011)....   [tags: accounting principles, ethics]

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Ethics of Earnings Management

- I enjoyed the conversation on GAAP and earnings management relating to the case “Be Careful What You Wish For: From the Middle”. The conversation was brief, but got me thinking on the ethics of earnings management. GAAP accounting is to reflect in good faith the company’s actual financial status and present reality as is. It is not to present a manipulated set of numbers that paint a pretty picture. GAAP requires recording of revenue when there is persuasive evidence of an arrangement, assurance of collectability, a fixed or determinable price, and delivery....   [tags: Business Ethics]

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Earnings Management

- Introduction Financial statements provide useful information to a wide range of users. These users include shareholders, owners, investors, suppliers, managers, government and creditors etc. Many users rely on the information from financial statements to make decisions. Therefore, financial statements should be relevant, provide faithful representation, comparability, verifiability, timeliness and understandability. However, there are different evidences of managers manipulating the earnings for various reasons....   [tags: income, business, accounting]

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Earnings Management

- According to an article posted in “The CPA Journal” by Michael D. Akers, Don E. Giacomino, and Jodi L. Bellovary, earnings management is defined as; “Earnings management is recognized as attempts by management to influence or manipulate reported earnings by using specific accounting methods (or changing methods), recognizing one-time non-recurring items, deferring or accelerating expense or revenue transactions, or using other methods designed to influence short-term earnings.” This definition tries to explain that managers have the control to influence the earnings and report them in a way that works in their favor....   [tags: Short Term Results, Economic Environment]

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Difference Between Performance And Earnings Of The Partners

- Discord between the partners is bound to happen in the current situation since there is a mismatch between performance and earnings of the partners. In addition, interference of the ownership in management is another source of discord in the current agreement. Financial performance can be determined by the measurement of ratios such as profit margin and return on asset (ROA). Considering the fluctuation in the revenues during the past couple of years and the profit margin ratios, we can determine that the HVAC sector has the highest ROA and financial performance....   [tags: Construction, Contract, Profit, Revenue]

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Supervise the Sensible Management of Financial Earnings

- The purpose of financial reporting is to provide valuable information to benefit economic decisions (Financial Accounting Standards Board, 2008). The knowledge reflects the financial impact of transactions to manage a capitalist system. A business enterprise will compare the statement to determine opportunities for long-term economic growth (Association of Chartered Certified Accountants, 2013). The report will include accurate details to uncover ethical issues, which affect the balance of accounting policies of presenting and disclosing information for public use....   [tags: economics, profits, managers]

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Gender Earnings Gap and Economic Transition

- ... Referring to previous studies, Shu & Bian (2003) present four perspectives related to the influence of market transition on China’s gender earnings gap. First, market transition theory suggests that transition to market economy increases productivity and returns to human capital characteristics (Nee 1989). Market transition theory implied an increase in gender inequality during China’s transition: “gender, an individual trait that is not correlated with productivity, has diminishing bearing on an individual's position in the system of social stratification during China’s market transition” (Shu & Bian 2003, 1108)....   [tags: discrimination, competitive markets]

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The Myth of the Earnings Yield

- The Myth of the Earnings Yield Essay written by Sam Vaknin Sam Vaknin's Psychology, Philosophy, Economics and Foreign Affairs Web Sites A very slim minority of firms distribute dividends. This truism has revolutionary implications. In the absence of dividends, the foundation of most - if not all - of the financial theories we employ in order to determine the value of shares, is falsified. These theories rely on a few implicit and explicit assumptions: (a) That the (fundamental) "value" of a share is closely correlated (or even equal to) its market (stock exchange or transaction) price (b) That price movements (and volatility) are mostly random, though correlated to the (fund...   [tags: GCSE Business Marketing Coursework]

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Impact of Earnings Management on Firms Profitability in Pakistan

- Abstract This study is an attempt to examine the impact of Earnings management on the profitability of the firms. Earnings management has emerged as a vital issue in recent past for the firms, investors, analysts and the capital markets for profitability manipulation. The study was conducted on the companies listed at Karachi Stock Exchange. The sample included 98 companies comprising different sectors and taking five year financial data from annual reports of those selected companies from year 2002 to year 2006....   [tags: Business Management]

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Wage Distribution And Earnings Inequality Impacts Of The Minimum Wage

- II. Wage distribution and Earnings Inequality impacts of the minimum wage increase IITS: Conventional arguments often dispute with each other about the exact magnitudes of the impact of minimum wages in reshaping the wage distribution. benefit the highly impacted groups like teenagers and low-wage workers. In addition to the effects on wage distribution, economists and scholars often debate on the effectiveness of the minimum increase in reducing the inequality of incomes in the lower tail. Although some may endorse the notion that the wage gain among those social groups are trivial to adjust the wage distribution or to even solve the problem of wage inequality among the workers who earn at...   [tags: Minimum wage, Wage, Poverty, Employment]

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How to Maximize Your Earnings on Google Adsense

- Well, no doubt Google Adsense is the best CPC network on the web at present time to earn money online by placing their ads on your blog or website. Its also the main source of most of the bloggers to monetize their blog with and get some good income but the problem is that when the newbies get entered in the world of blogging they usually don't know much about Google Adsense and so they don't know much how to use these ads effectively to maximize their earnings and sometimes it becomes a lot mess for them....   [tags: bloggers, account, blog]

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Ethical Concerns in Corporate Finance: A Closer Look at Earnings Management

- For many years, the ethics of finance has been a concern in the corporate world. With the flexible accounting standards under the Generally Accepted Accounting Principles (GAAP) and International Accounting Standards (IAS), there are many grey areas of what is, and is not, ethical. Earnings management falls in this grey area. Earnings management is the term used to describe the process of manipulating earnings of the firm to achieve a target predetermined by management. The flexibility of accounting standards may cause some variability in earnings to occur as a result of the accounting choices made by management....   [tags: finance, management]

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The Significance of Stocks in Personal Finance

- Investing in stocks involves owning part of a company’s equity which effectively enables the shareholder to receive a portion of the company’s earnings and assets in form of dividends. Stocks are generally categorized as either common stocks or preferred stocks whereby common stock allow investors to vote on key issues but do not guarantee of dividends (Markowitz 78). Preferred stocks on the other hand do not provide voting rights but assure stockholders of dividend payments. Investing in stocks offers investors comparatively high returns relative to treasury securities but the investments also have high inherent risk....   [tags: investment, dividends, earnings, assets]

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How To Earn Money Online through Affilate Markerting

- In the last two articles I tried to answer the question - “How to earn money online” and the conclusion was that affiliate marketing stands out amongst the money making ideas. If you have been wondering, what it takes to be an affiliate marketer. Then you must give this article a thorough read. As discussed earlier, the central element of affiliate marketing is your website and for this you need content and it needs to be updated at regular intervals. It must be of high quality and original. This is perhaps the most difficult task in this otherwise easy money making idea....   [tags: hobby, earnings, goal]

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Enron: Who was at fault?

- Most of the world has heard of Enron, the American, mega-energy company that “cooked” their books (Gupta, Weirich & Turner, 2013) and cost their investors billions of dollars in lost earnings and retirement funds. While much of the controversy surrounding the Enron scandal focused on the losses of investors, unethical practices of executives and questionable accounting tactics, there were many others within close proximity to the turmoil. It begs the question- who was really at fault and what has been done to prevent it from happening again....   [tags: lost earnings, retirement funds]

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A Career as a Veterinarian

- ... Going through 2 or 4 years more of school will help when going to veterinary school. The next step to complete is veterinary school, when completing veterinary school it’s a good idea to have a full bachelor of science. When you get the Bachelor of Science degree it will help you get a good paying job that you would love to do. When going in to school you should pick the courses that you will need to do the job you want. If you do not get the classes that you need for you career then you can get off track and can make it harder for you to get that career....   [tags: sick animals, earnings, experience]

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Case Study And Benefits Of Henley Manufacturing Of Announcing Its Sales And Earnings Goals At The Shareholders Meeting

- Case 1-2 Henley Manufacturing Inc. on page 49 of your text. Required A: What are the potential costs and benefits to Henley Manufacturing of announcing its sales and earnings goals at the shareholders meeting. Potential costs There are various underlying factors that are to be considered if Hanley Manufacturing is contemplating announcing the company’s earnings and sale goals during their upcoming meeting with shareholders. As indicated by the financial manager, disclosing sales and earnings goals is not a normal practice for Hanley Manufacturing and also indicated that only information that is requested by shareholders are discussed....   [tags: Finance, Revenue, Employee benefit, Shareholder]

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Consolidated Financial Statement

- The Financial statement of a company allows an investor to see the flow of money from that particular company. It records the money going in as well as the money going out. The Financial Accounting Standards Board (FASB) has implemented rules on how the consolidated financial statements are presented, disclosed, as well as other rules that affect the variable interest and non-controlling interest. A Consolidated Financial Statement is used when you have a parent company along with its subsidiaries....   [tags: accounting, earnings, shares]

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The Health and Operational State of Nybrostrand Company

- ... Nybrostrand gross profit $279,000 before the costs of operating expenses subtracted. Finding the total operating expenses equals the sum all expenses accord from the companies operation, the expenses are rent ($28,000), utilities ($6,700), salaries ($50,000), marketing ($4,500), depreciation ($24,350), and insurance ($1,400). The total operating expenses equals $114,900, if subtracted from gross profit ($279,000) provides the computation of net income. Nybrostrand's net income equals $164,050, providing a vivid picture the company's sales operations are generating a profit....   [tags: earnings, balance, sheet, income, statement]

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Why It Is Critical For the United States to Enforce a Maximum Wage Ratio

- For Every Minimum, There Should Be A Maximum: Why It Is Critical For the United States to Enforce a Maximum Wage Ratio Across the ages, socioeconomic inequality has been an issue that has plagued civilizations. From the age of the Pharaohs in Egypt, to the Feudal Lords of Medieval Europe, all the way to present day caste-like groupings of lower, middle and upper-class income brackets, segregation has beset itself upon societies, dividing them only based upon their wealth, and many times the lottery of birth....   [tags: feudal lords, earnings, minimum wage]

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Will Higher Income Areas Mean Higher Tips for Parking Attendants in South Africa

- ... The participation was voluntary and they were clearly informed as to the topic, procedure and ethical considerations of the project. All participants were mature males and African, but not necessarily South African, some were from other African countries. All the participants could speak English which was the language of the study. Not all participants could read and write. Methodology This study will follow a quantitative research approach. Qualitative research is used to collected results that can be standardised to the specific group of people in question (parking attendants)....   [tags: average earnings, car theft prevention]

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Business Analysis: General Motor Company

- In the last few decades, America’s automotive industry has been losing revenue, decline of market share, and employment reduction but international business in the auto industry has been the opposite. For instance, General Motors (GM) have been doing poor in the automotive business while Honda, a Japanese manufacture have been increasing their sales, market shares and employment. General Motors have been in business since 1908 to present, they have American International Company headquartered in Detroit, Michigan that creates, builds, markets and deal out cars and automobile parts and vends financial services....   [tags: silverado, camaro, earnings]

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Earning Differences by Gender

- Despite women outnumbering men in U.S. colleges and the implementation of legislation like the 1963 Equal Pay Act the pay differences persist. According to some the pay gap persists because: • Men are more likely to pursue college majors and advanced degrees in fields that lead to higher-paying careers. • Women are getting graduate degrees, but not necessarily in fields that give the best salaries. • Discrimination remains a factor and it is difficult to document and measure. • Women on average are working fewer hours than men, often to care for children or other family members....   [tags: labor and wage correlations]

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Women Physicians Lower Earning Caused By Discrimination?

- Women Physicians Lower Earning Caused By Discrimination. Introduction According to Bureau of Labor Statistics (BLS) women physicians make 78.9% of what men make (BLS, 39). Medical is not an isolated sector where women earnings are less than men for doing same work. Women in general in US make 80% of what men make (Blau, Ferber, and Winkler, 196). The gap could potentially be due to discrimination against women. Employers are reluctant to hire women at childbearing age. They wrongly think that women with children become less productive....   [tags: gender equality, labor statistics]

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Earning Gap between men and women

- Earnings Gap Earnings gap by gender can be explained by several different theories. Varying on the individual views/opinions some theories may make more sense than others. In my opinion the one theory that best explains this gap between genders is the occupational segregation. There are some occupations that are female, and others that are male. One of the explanations for this is the discontinuity of the female participation/attachment in labor force. During their labor force participation, women would need to take time off for child bearing....   [tags: essays research papers]

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Cultural Appropriation : Black Girl With Cornrows, Big Hoop Earrings

- What do you think of when you see black girl with cornrows, big hoop earrings . “ that 's so ratchet” term used to knock down other cultural for being able to express who they are. It 's used to Make you feel bad about something that has been passed down from generations. Term used to stop you from wearing cornrows and big hoop earrings so another culture can do it get credit for what you wear. Because a black person couldn 't possibly wear cornrows not look ratchet or ghetto. Cultural appropriation is to design for oppressing people down ....   [tags: Black people, White people, Afro-textured hair]

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My Motivation For Earning A Degree

- My Motivation for Earning a Degree With a projected graduation date of February 2017 from Western Governors University, I have never been more motivated or passionate to earn a BS in Business Management. When I visualize myself with a diploma in my hands, I feel such excitement giving me the enthusiasm to stay focused on my goal of graduating. All the obstacles ' life has thrown at me, gave me the motivation to complete my degree for my pride, to set an example for my future children, reach my goals and dreams, and advance in my career path....   [tags: Management, Motivation, Bachelor of Science]

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The concept of earning ones citizenship

- The Concept of Earning One’s Citizenship Citizenship is defined as a being a citizen or a person owing allegiance to and entitled to the protection of a sovereign state. Citizen preferred for one owing allegiance to a state in which sovereign power is retained by the people and sharing in the political rights of those people. The concept of which in one of its earliest was given to us by the Romans, who had just began to understand the importance of a populace contributing to the decisions of its own fate....   [tags: essays research papers]

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Earning a Patch for Weightloss

- Earning a Patch for Weightloss While surfing the net in search of weight loss aids, one may soon come to the dermalife homepage. Here, along with various products for acne, bust firmness, and fat burning, the web site introduces the "NEW Derma Lifepatch" for losing weight. The active ingredient in this patch is taken from a brown alga called fucus vesiculosus or bladder wrack. The main ingredient used from fucus vesiculosus is iodine which stimulates the thyroid gland to speed up metabolism....   [tags: Dieting Health Essays]

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High School Graduates And The Business World For Earning Money

- Some weeks ago I overheard a debate of two high school graduates on their learning in the college or going directly to the business world for earning money. The first guy argues that, nowadays, if he doesn’t have a college degree, it is difficult for him to get a job with a reasonable salary. He must spend four years in the college to pursuit his dream: “becoming an engineer.” The other guy replied that his family is getting a difficult economies situation, so he cannot spend four years at a college to get a degree....   [tags: Higher education, High school, University]

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Reality Television Is A Market That Thrives Off Of Profit Earning

- Beyond our entertainment, reality television is a market that thrives off of profit earning. John Fiske, author of Television Culture, goes behind the scenes of the reality television world to help readers understand how it reaches society as a whole. T.V. programs rely heavily on codes, which people use to interpret the world, and share meanings. “The point is that “reality” is already encoded, or rather the only way we can perceive and make sense of reality is by the codes of our culture . . ....   [tags: Television, Reality television, Television program]

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My Greatest Accomplishments Was Earning A College Degree

- One of my greatest accomplishments was earning a college degree, despite the fact that my life from childhood to early adulthood pointed towards an uncertain path. Growing up in a small town in Albania, gave me a real life view of the effects a limited healthcare had on people. When I was nine my family decided to move to America, with only a few clothes and barely any money, the pursuit of the American dream was one of many steps I had to take for a better life. Due to economic reasons, my early teenage years were spent moving from one place to another, and ten different schools later I finally had the opportunity to better my life by going to college....   [tags: Health care, Medicine, Healthcare, Health]

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The Growth of Cliptomania

- The growth of online business has grown enormously over the years. Cliptomania is a family operated and owned small e-business that primarily sells clip on earrings (Brown, DeHayes, Hoffer, Martin, & Perkins, 2012, p. 308). Cliptomania early developments were very modest, and as such the company experienced copious strategic dilemmas. An initial strategic dilemma that the company encountered when establishing and building their new e-business undertaking was to create a website for the business operations and essentially to have it fully operable....   [tags: business, earings, sales]

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Community College Education : An Example Of Earning A Higher Education College

- Many students looking to continue their education ask themselves many questions. For example: What they wish to major in. What are the options available and how much money is involved. David Hosansky discusses educational institutions in his article “Community Colleges.” De Los Santos of the League for Innovation in the Community College says, “community colleges are filling a gap that is not being met” (qtd. in Hosansky 393). The initiative of allowing some community colleges to offer four-year degrees is a just another way collaborating together to improve education....   [tags: Higher education, College, Community college]

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Difference Between My Parents And Teaching Lessons And Earning Respect

- Comparison Contrast Essay Every parent has different skills that they use when dealing with their child. Growing up I had two parents with completely different techniques on how to handle situations with me. Both of my parents love me unconditionally, and would give me the entire world if they could. For every parent, teaching lessons and earning respect is a very important aspect to them. Each of my parents love me so much, but both have very different ways of showing affection, discipline, and communication....   [tags: Mother, Parent, Family, Father]

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Business Internal Environment Of Earning Profit Is Identified As The Ultimate Goal For Firms

- Earning profit is identified as the ultimate goal for firms. Consequently, investigating on recognizing the sources and factors that determines profitability has become among the major purposes in the strategic management research (Spanos, Zaralis and Lioukas, 2004 and Li and Ling, 2012). In their book, Bowles, Edwards and Roosevelt (2005) established their system to measure profitability. Different from Du pont analysis, Bowles system turns into business internal environment, and concentrates on the efficient utility of the resources (Figure 5)....   [tags: Employment, Wage, Minimum wage, Salary]

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Earning Extra Money Can Make A Huge Impact On Your Finances

- Earning extra money can make a huge impact on your finances. You can get debt paid off faster or build up your emergency fund. Or even use the extra cash to do something fun, that you wouldn 't ' have been able to do. Luckily, there are a million ways to make money. When you open your mind to figuring out how to make extra money it 's truly endless. Here are 45 ways to make extra money. I 've categorized them best I could, although some fit in more than one category. So check out the list and see if anything sparks a new side hustle for you....   [tags: Want, Need, The Extra, People]

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Business Environment Focuses On Making Healthy Investments And Earning Sizable Profits

- The business environment focuses on making healthy investments and earning sizeable profits. Several companies in the same industry or even suppliers who provide heterogeneous products allow customers the opportunity to select from an immeasurable variety. Hence, those companies have to strive for recognition, remain spirited and match their competitors’ offers. Because competition is the driving force in business, it hinders companies’ growth and profit making abilities. Nevertheless, companies can overcome this obstacle by controlling or minimizing costs....   [tags: Management accounting, Costs, Cost]

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Education and the Quality of Life

- Dan Rather once said “A college degree is the key to realizing the American dream, well worth the financial sacrifice because it is supposed to open the door to a world of opportunity.” ("Dan Rather Quote.") With today’s rough economic conditions, social mobility and the quality of life are controversial topics that have many different theories. Some people believe that increasing social mobility can be done in a variety of different ways, while others think achieving this mobility is impossible....   [tags: college, degree, earning]

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The Advantage of a College Education

- The most important decision any individual must decide upon after high school is whether to pursue a college degree, or not. There are many things that would influence this decision; therefore it is common for a person to wonder if a college education is actually significant or not. While the facts and details suggest that attending a college will provide a tremendous advantage, and the opportunity to achieve a higher level of success; many high school students do not enjoy school. It is a well-known fact that a college education can be the way into a prosperous career; however, it is also an important stage of life when a young adult can really become an individual....   [tags: higher earning potentials, successful career]

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The Gang Club : An Outlaw Motorcycle Club Notorious For Their Hatred Towards Minorities And Earning Their Income

- In society today, it is not uncommon to be surrounded by gangs in our communities. Recently, I have learned that in my area we have a local gang known as the Peckerwoods. The Peckerwoods are an Outlaw Motorcycle Club notorious for their hatred towards minorities and earning their income from a variety of illegal activities. In the beginning, when assigned to write about a local gang, I had no idea there were any gangs in my neighborhood so I found this to be intriguing. For this assignment, I was actually able to meet a member of the motorcycle club who allowed me to ask a few questions, and used the pseudonym “Eddy”....   [tags: Crime, Gang, Illegal drug trade]

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Hyundai Genesis Coupe 3.8: Earning the Respect it Deserves

- Following Hyundai’s “2009 North American Car of the Year”, Genesis Sedan, Mervin Balitaan believes the newly presented Hyundai Genesis Coupe 3.8 has made another step to upgrading its reputation and is aimed to win buyers who've never considered the brand. Hyundai have completed its journey from making unpromising cars in the late 1980s, to being one of today’s top companies in the auto industry (52). Even though a recent survey show only 16 percent of Americans would consider Korean automobiles, Hyundai still “sold 400,000 cars in America last year and is now the fifth-largest carmaker in the world, the fastest growing, and one of the most profitable” (52)....   [tags: Automobile Review]

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The Power of Knowledge

- In many cases it seems both logical and necessary to obtain an education in order to broaden the horizon as well as expand ones knowledge of not only a classroom education, but also an education of the world we live in. Education is a gateway to a positive future and a successful life. According to George Washington Carver, “Education is the key to unlock the golden door of freedom.” Education is not a gift; it is a process that takes dedication and hard work in order to achieve the most positive outcome....   [tags: earning an education]

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Analysis of Psychology and Life by Richard J. Gerrig

- Application of Psychology As this semester draws to an end, I begin reflecting on what all I have learned. Prior to taking Intro to Psychology, I honestly could not tell you what psychology even meant, much less use any aspect of it in my life. Throughout the length of the course, I have learned a great deal about many different subjects in the realm of psychological studies. In the beginning of class, we defined what psychology actually was, how to use the scientific method, being a critical consumer, and many other things....   [tags: earning and behaviorism, disorders]

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Reading Intervention Model by Melissa M. Woodward

- Table of Contents 3. Article Reviews 5. My area of Focus/ The Issue 6. Purpose/ the Big Question/ Phonics Approach 7. Linguistic, Multisensory, & Neurological Impress Approaches 8. Language Experience Approach/Reading Comprehension Support/Setting & Sample Population 9. Data Collection Procedures 10. Discussion of Action & Conclusion 11. References Article Reviews In the article Reading Intervention Models: Reading Intervention Models: Challenges of Classroom Support and Separated Instruction by Melissa M....   [tags: earning difficulties, direct instructions]

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Reliable and Effective Communication Methods

- Introduction Technology has advanced more and more than it has the past years. As it continues to advance there is a growing demand of technology n the classrooms. Introducing and making technology available in the classroom is something that needs strategic planning to execute a correct way of guiding students’ curriculum lesson to be as effective and efficient as possible. For this to be possible, there needs to be a reliable communication plan, a proper way of integrating instructional technology, means of software support for assessment and ethically proper technology in the classroom....   [tags: earning environment, language learner]

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Accounting Deals with Internal and External Users

- Accounting deals with internal and external users. External users are the investors, customers, suppliers, employees, authorities, and creditors that use the information about the firm to make decisions regarding their future relationship with that firm. The information that they look at to make these decisions are the financial statements. Each of these external users may use the financial statements differently. An investor may look to see if it is worth investing in that specific company; while a supplier may look to see if they should do business with that specific company....   [tags: financial analysis]

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Ethics And Financial Management And Its Manipulation Techniques

- Beaudoin, Cianci, and Tsakumis (2015) studied the earnings management and its manipulation techniques that executives use to obtain preferred financial results. The regulatory changes promoted an aggressive financial reporting. The pressure of mandatory reforms and financial markets affect CFO’s personal financial interests and interest of the corporation that the management can manipulate with. The researchers investigated the influence of incentive conflict and earnings management ethics on financial reporting (p....   [tags: Ethics, Business ethics, Philosophy]

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Analysis Of The Article ' Do Accounting Standards Matter?

- The adoption of IFRS Introduction The article ‘Do accounting standards matter?’ investigates if the adoption of one reporting standard across a multitude of countries has had an effect on the quality earnings management (Jeanjean & Stolowy, 2008). The investigation has been conducted by looking into firms that have adopted IFRS at the transition date and were not early adopters. Concentrating on three countries that changed due to the mandatory enforcement, rather than seeing the value in the adoption stops the investigation from being bias, as they are neutral about the change....   [tags: International Financial Reporting Standards]

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Financial Ratios And The Stock Price

- Investors usually compare between the amount they have to spend and the expected return from their investment. If there is a significant benefit, they intend to invest more in a company. Consequently, they monitor the interested company’s performance regularly and do the comparison with others in the same industry. In Lewellen (2004) research, he said that financial ratios like earnings per share, price earnings and dividend ratios can be used for prediction return. As per the paper, if the share is overpriced, the ratios are low and therefore the estimated future return will be low....   [tags: Financial ratio, Stock, Stock market, P/E ratio]

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The Usefulness of Alternative Measures of Profit

- The purpose of the following report is to examine the relative usefulness of alternative measures of profit (or income) to equity investor and assess the potential contribution of key valuation models. The analysis will include a theoretical research part, containing a synthesis of equity valuation techniques and alternative profit measures. And also a practical part that should illustrates the potential differences in the information conveyed to investors by different profit measures of a NASDAQ company....   [tags: investor, valuation, industry]

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Value Relevance of Accounting Information during IFRS Convergence Process and Indonesia

- In value relevance literature, there are two basic types of valuation model that have extensively used by prior studies. Price model testing how firm`s market value relate to accounting earnings and equity book value. As seen in equation 1, based on Ohlson (1995), the model expresses the firm value as a function of its earnings and equity book value. The other type of value relevance valuation model is return model, which describes relation between stock returns and accounting earnings. The value relevance of accounting information studies using returns-earnings association is motivated by the seminal work of Ball and Brown (1968)....   [tags: valuation models, price model testing]

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Investing in Frisch’s Restaurants

- Ratio analyses can be used for performance evaluation, analyzing trends, assessing industry benchmarks, and forecasting growth within a company (Knežević, Rakočević, & Đurić, 2011). Additionally, investors use financial ratios to make decisions about the viability of investments, the company’s potential growth, how a company manages its debt, and how effectively a company manages its liquidity (Gibson, 2011). Prior to investing in any company, investors should also evaluate the potential investment’s leverage....   [tags: ratio analysis, trends, industry benchmarks]

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Investment Valuation Ratios

- Investment valuation ratios compare current share price to various per-share performance indicators such as earnings, dividends, sales, and operating cash flow to help investors evaluate whether the stock is overvalued, fairly, or undervalued as an investment opportunity. Income, value and growth investors have different investment objectives and thus may have different views on a stock’s value relative to its price. The relationship between a company's stock price and its per-share metrics is also referred to as a multiple....   [tags: Performance-based Stock Evaluation]

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1156 words | (3.3 pages) | Preview

The Concept Of Investment Within Education As A Method Of Capital Is Not A New One

- The concept of investment in education as a method of investment in human capital is not a new one. The rate of return from investment in education has been estimated since as early as the 1970’s (Psacharopoulos 1994). These rates of return from investment in education estimates help guide the decisions of investors as if they were investing in any other form of human or physical capital. Rates of return from education can help individuals decide between entering the work force or foregoing immediate wages and continuing or entering the education system....   [tags: Higher education, Education, Regression analysis]

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Netflix, Inc. And The Internet

- Netflix, Inc., is an Internet television network, engaged in the internet delivery of television shows and movies on various Internet-connected screens. There are three segments: Domestic streaming, International streaming, and Domestic DVD. It offers members the ability to receive TV shows and movies streaming content, including series, documentaries, and feature films. These features can be watched through TVs, video players, mobile devices, etc. The company also provides DVDs-by-mail membership services....   [tags: The Walt Disney Company]

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The Economics of Despair

- Since the late 1970s, social science researchers, the media, private foundations, and policymakers have directed considerable attention to the labor market problems of young adults and their families. Most of this attention has focused on high school dropouts, the poor, minorities, and inner-city youth. But an equally troubling—and broader—problem has received comparatively less notice: the steep and sustained decline since 1973 in the real (inflation-adjusted) earnings of young men and women generally....   [tags: essays research papers]

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The Stock Valuation Of Market Prices And Profit From Price Changes

- The main use of stock valuation is to predict future market prices and profit from price changes. The strongest stock valuation method, the discounted cash flow (DCF) method of income valuation, demands discounting the profits (dividends, earnings, or cash flows) the stock will bring to stockholders in the anticipated future, and computing a final value on disposal. There are plenty of different techniques to value stocks. The major part is to capture each approach into account while articulating a general opinion of the stock....   [tags: Stock market, Fundamental analysis, Stock]

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U.s. Corporate Tax Code And Foreign Systems

- American companies invert to take advantage of asymmetries between the U.S. corporate tax code and foreign systems. All tax codes in the developed world tax corporate net profits, and most employ progressive systems. But at 38.9%, the top marginal corporate tax rate (including state and federal) in the U.S. is the highest in the Organization of Economic Cooperation and Development (OECD) and the third highest in the world, exceeded only by rates in Puerto Rico (39%) and the United Arab Emirates (55%)....   [tags: Tax, Taxation in the United States, Taxation]

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Business: Profit Distribution Among Shareholders

- ... Essentials of a sound dividend policy: Sound dividend policy is a long-term policy that aims in maximization of shareholders’ wealth. While determining such a policy investment opportunities of the firm, its present economic status and investors preference should be given due weightage. Generally a wide-ranging dividend policy comprises the following elements: 1. Distribution of dividend in cash: A dividend policy is good only when dividends are paid in cash. Dividend paid in property, scrip or bond is not considered good....   [tags: sound dividend policy, financial manager]

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Financial Results Of Coca Cola

- Financial Summary The table below shows the Financial Results of Coca Cola Amalti, the last past 5 years: 2010 $M 2011 $M 2012 $M 2013 $M 2014 $M Trading revenue $4,490.3 $4,801.2 $5,097.4 $5036.4 $4942.8 EBIT $844.9 $870.50 $761.0 $367.9 $507.1 Net Profit $497.3 $591.8 $460.1 $80.6 $272.8 Operating cash flow $585.4 641.8 $741.9 $733.1 $590.2 In the past 3 years the earnings of CCA business dropped, its happened because of the restructuring in they activities, and the competitive market position and the difficult in the conditions of trading....   [tags: Coca-Cola, The Coca-Cola Company, Thums Up]

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College Degree Is A Essential For Entering The Middle Class

- For the past few decades, it has been widely argued that a college degree is a essential to entering the middle class in the United States. Study after study reminds us that higher education is one of the best investments we can make, and President Obama has called it “an economic imperative.”(Forbes). We all know that, on average, college graduates make significantly more money over their lifetimes than those with only a high school education. What gets less attention is the fact that not all college degrees or college graduates are equal....   [tags: Higher education, High school, Academic degree]

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The Mincer Equation Framework

- 1 Introduction Jacob Mincer’s human capital earnings function (Mincer, 1974) has become the ‘workhorse’ of empirical research into earnings determination (Lemieux, 2006, p.128), and continues to be frequently cited in the literature of labour economics (Teixeira, 2007, p.133). Mincer’s principal insight was to include potential labour market experience in his model, in addition to age and education, as a means to explain earnings by continued investment in human capital after the years of formal education....   [tags: Economics]

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Ratio Analysis : Performance, Financial Status, And Cash Flow Of The Company

- Ratio analysis is used to evaluate information from financial statements to understand the results, financial status, and cash flow of the company. Ratio analysis is used to show the overall production of a company to educate personal such as; a credit analyst, lender or stock analyst. A company’s financial information, the profitability, debt, activities and investments all come from different venues. The information is gathered and presented in a financial statement that companies have been using for years to make important decisions....   [tags: Balance sheet]

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1213 words | (3.5 pages) | Preview

Jiangbo Pharmaceuticals, Inc. Restatement Analysis

- INTRODUCTION In this essay, we will discuss the financial restatements of the 10-K report of Jiangbo Pharmaceuticals, Inc. We will discuss the underlying accounting issues, in which financial ratios were affected, and the nature of the misreporting. Finally, we will also make recommendations on changes to the existing GAAP subject areas to reduce future misreporting. UNDERLYING ACCOUNTING ISSUES Jiangbo Pharmaceuticals, Inc. restated its 10-K report from July 1, 2007 to September 30, 2009....   [tags: financial restatements]

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Foreigners' Tax Scheme in Denmark

- Foreigners' Tax Scheme in Denmark In 1992, a special taxation scheme was introduced in Denmark for high income foreigner who take up residence in Denmark for a limited period of time, this tax scheme also known as the preferential tax regime or special tax scheme in Denmark. It applicable to all foreigner who sign their contracts for work in Denmark after 1st of June 1991. When this scheme is first introduce, there is a special tax rate on labor earnings of 30% for a maximum period of up to 3 years (36 months)....   [tags: income, rate, employer]

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Better Investment: Medtronic Vs Stryker

- Executive Summary The New Year started off well in the US medical devices industry and shows no signs of slowing down in 2008. The robust demand for medical equipment and the increasingly ageing population helped the shares of several medical devices makers outperform the market in the second half of 2007. We maintain the belief that, as a whole, the medical device industry is highly profitable with high barriers to entry. In addition, during periods of economic uncertainty, medical equipment has seen continued gains....   [tags: Healthcare Industry Business Analysis Investment ]

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Questions On Accounting Information And Capital Markets

- Question 1. 
You are given the diagram below. Explain what the diagram shows in relation to the module 1 topic on accounting information and capital markets. 
 . Answer 1. The diagram above is based on research findings done by Beaver, Clarke and Wright (1979) and Foster, Olsen and Shevlin (1984). It shows the magnitude of forecast error and the magnitude of share price reaction in the share market. The researchers on the basis of their findings found out that the results were consistent with the Ball and Brown (1968) study....   [tags: Stock, Stock market, Shareholder, Firm]

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The Problem Of The Accounting Cycle

- Today were going to talk about the accounting cycle, in other words, how this stuff works in real life. We always start the accounting process with a standard sequence of events, starting with transactions. Each time a transaction occurs, it is recorded in the form of a journal entry. Then from time to time, the information from the journal entry is transferred or posted to the general ledger account by account. When we come to the end of each month, we have what we call a month enclose. At that point the accountant takes an extract of the general ledger called the trial balance....   [tags: Income statement]

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Adjustments for Financial Reporting

- Question 1: Proficient: You have taken over a set of accounting books for a small business as a part-time job. At the end of the first accounting period, you have partially completed the work sheet by entering the proper ledger accounts and balances in the Trial Balance columns. You turn to the manager and ask, "Where is the list of additional information I can use in entering the adjusting entries?" The manager indicates there is no such list. In all the text problems you have done, you have always been given this information....   [tags: accounting books]

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1150 words | (3.3 pages) | Preview

PETRONAS: A Malaysian Oil Company Annual Report Review

- PETRONAS INTRODUCTION 1.0) About PETRONAS PETRONAS is Malaysia’s very own national oil company. It was incorporated on 17 August 1974. PETRONAS has complete ownership and control of the petroleum resources in Malaysia. PETRONAS has grown throughout the years from being just the manager and regulator of the country’s upstream sector to a completely incorporated oil and gas corporation. It is also ranked as one of the biggest corporations in the world among the FORTUNE Global 500®. The management of the country’s oil and gas resources is the responsibility of PETRONAS....   [tags: Business, Asia, Comparison]

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1253 words | (3.6 pages) | Preview

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