playing the numbers game
Misusing Information—The Numbers Game
Ngày tải lên :
02/11/2013, 17:20
... down the trail, worried about the storm Two in the group decide to keep going They laugh about the “quitters,” and boast that the storm will not hold them back These two let their egos make their ... simply lack the skills necessary to their jobs properly Therefore, it is important to evaluate numbers before accepting them as truth Ask questions about how the information was gathered, what ... find this plate at other auctions and antique stores for about $50 so they probably set a limit, even if only in their minds, to the price they are willing to pay for it Then, the bidding begins...
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Playing the long game chinas investment in africa
Ngày tải lên :
04/12/2015, 00:17
... to expect their labour practices would be similar to those in Africa 20 Playing the Long Game: China’s Investment in Africa Conclusion: Playing the Long Game China is playing a long -game in SSA, ... Source: The American Enterprise Institute and The Heritage Foundation, China Global Investment Tracker Playing the Long Game: China’s Investment in Africa Three large transactions inflated the figure ... investing, relative to their peers in other markets For infrastructure projects, many Chinese companies are accustomed to the speed and costs of operating in China, and Playing the Long Game: China’s...
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The financial numbers game detecting creative accounting practices
Ngày tải lên :
13/12/2013, 11:32
... play the financial numbers game seek certain desired real outcomes REWARDS OF THE GAME Expected rewards earned by those who play the financial numbers game may be many and varied Often the desired ... Street’s questions about the company’s performance.11 Every one of the above examples entails, in one form or another, participation in the financial numbers game The game itself has many different ... Financial Numbers Game • Given the various creative accounting practices that can be used to play the financial numbers game, a classification scheme was devised to facilitate their discovery The scheme...
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The financial numbers game detecting creative accounting practices phần 1 pps
Ngày tải lên :
14/08/2014, 12:21
... play the financial numbers game seek certain desired real outcomes REWARDS OF THE GAME Expected rewards earned by those who play the financial numbers game may be many and varied Often the desired ... Street’s questions about the company’s performance.11 Every one of the above examples entails, in one form or another, participation in the financial numbers game The game itself has many different ... Financial Numbers Game • Given the various creative accounting practices that can be used to play the financial numbers game, a classification scheme was devised to facilitate their discovery The scheme...
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The financial numbers game detecting creative accounting practices phần 2 pps
Ngày tải lên :
14/08/2014, 12:21
... other accounting irregularities The ensuing investigation resulted in the termination of the com43 THE FINANCIAL NUMBERS GAME pany’s former Chairman and CEO, Chan M Desaigoudar, and several other ... advisors to examine these matters Over the course of the next several months, the Task Force and Audit Committee examined these issues in detail Ultimately, the company determined that the errors primarily ... Classifications within the Financial Statements In some instances, the financial numbers game is played in the manner in which amounts are presented in financial statements themselves rather than in how...
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The financial numbers game detecting creative accounting practices phần 3 docx
Ngày tải lên :
14/08/2014, 12:21
... Financial Accounting Theory, p 296 58 The Wall Street Journal, November 21, 2000, p A3 91 THE FINANCIAL NUMBERS GAME 59 Levitt, The Numbers Game, ” p 60 The SEC has provided guidance in the area of restructuring ... contemplated in the plan’s design The amount of incentive compensation earned will be excessive Here manage83 THE FINANCIAL NUMBERS GAME ment will benefit at the expense of shareholders Further, if the earnings ... is the assumption that, in the absence of income smoothing, the market might overestimate the firm’s risk and undervalue its shares In each of the above cases, there is the prospect that the...
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The financial numbers game detecting creative accounting practices phần 4 ppt
Ngày tải lên :
14/08/2014, 12:21
... on the views of financial professionals about the financial numbers game, how the game is played and might be detected, and whether and under what circumstances it might be considered to be either ... Levitt, is the focal point of the letter The thrust of Mr Levitt’s views is that the numbers game has gone too far and that some companies are abusing the legitimate flexibility in the application ... like to make any comments about any of the statements, please simply write them on the copy by the relevant numbered item 133 THE FINANCIAL NUMBERS GAME The results are reported as averages by...
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The financial numbers game detecting creative accounting practices phần 5 pptx
Ngày tải lên :
14/08/2014, 12:21
... receive on the loans above the amounts funded on the loans over (2) the present value of the interest they had agreed to pay the buyers of the loan-backed securities When properly executed, there ... Cambridge then paid the related company the $737,349 and took delivery of the $48,640 in goods purchased The related company paid $600,000 to the trading company, which used the money to pay for the ... (AAER) for the indicated date 173 THE FINANCIAL NUMBERS GAME Interestingly, as seen in the exhibit, most of the companies with side agreements were in the software industry It is unclear why the practice...
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The financial numbers game detecting creative accounting practices phần 6 ppsx
Ngày tải lên :
14/08/2014, 12:21
... principally by the straight-line method over the useful lives of the various assets.10 203 THE FINANCIAL NUMBERS GAME The company records property, plant, and equipment at cost and then employs the straight-line ... labeling them as something other than what they are 207 THE FINANCIAL NUMBERS GAME Another item for which there is clarity in terms of capitalization policies is capitalized interest Nonetheless, ... acquisition costs equal to the difference between the fair value of the Company’s common stock on the date the warrants are issued and the exercise price of the warrants of $0.01 The amount of deferred...
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The financial numbers game detecting creative accounting practices phần 7 doc
Ngày tải lên :
14/08/2014, 12:21
... Team-Fly® THE FINANCIAL NUMBERS GAME On some occasions, companies that play the financial numbers game will overstate the value of assets received for the issue of stock While bypassing the income ... inventory to the actual rate experienced by the Company of 1.1% to 0.3%.38 In other words, early in the year the company estimated the year’s inflation rate to be 1.1% for 1999, and by the end of the ... companies used the LIFO method for at least part of their inventories while about 44% of them used the FIFO method For companies that not wish to select one extreme or the other, the average-cost...
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The financial numbers game detecting creative accounting practices phần 8 doc
Ngày tải lên :
14/08/2014, 12:21
... interested in the earnings effects of the changes for the year of the change That is, what is the effect of the change on income from continuing operations for the year of the change? Also, in the case ... standard-setting process The cumulative-effect method is the most common, and it includes the cumulative effect of the switch to the new method in the income statement for the year of the change This ... highlighted in the income statement because the cumulative effect of the change is disclosed separately in the statement The cumulative adjustment represents the effect of the new policy on the earnings...
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The financial numbers game detecting creative accounting practices phần 9 doc
Ngày tải lên :
14/08/2014, 12:21
... items, the scope of Corning’s restatement is rather limited The range of adjustments made to GAAP net income is greater in the case of some of the other pro-forma measures of performance These ... computation of these pro-forma measures is considered along with their motivation, characterization, and disclosure Their role in the financial numbers game is also explored RECASTING THE BOTTOM ... results.42 The Amazon.Com pro-forma measures are not showcased in the 10-K report, for the year ending December 31, 2000, to the extent that they are in the 2001 interim earnings releases The high...
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The financial numbers game detecting creative accounting practices phần 10 ppsx
Ngày tải lên :
14/08/2014, 12:21
... granted, the issuing company receives a tax deduction for the difference between the exercise price and market price of the options on the date they are exercised That deduction times the tax ... additional paid-in capital on the statement of shareholders’ equity 363 THE FINANCIAL NUMBERS GAME Cash Flow from the Purchase and Sale of Trading Securities For the most part, the purchase and sale ... of the adjusted cash flow–to–income ratio for the years ended December 31, 1994 to 1999 The amounts presented exclude the effects of the company’s recent restatement In examining the exhibit, the...
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The graphs below show the numbers of male and female workers in 1975 and 1995 in several employment sectors of the republic of Freedonia
Ngày tải lên :
04/10/2012, 10:02
... women worked in the communications sector Twenty years later, though the number of men remained unchanged, the number of women rose to 550 000 A similar situation was seen in the wholesale and ... to 450 000 by 1995 The number of men grew only marginally from 425 000 to 480 000 over the same period In defence, the number of men declined from 225 000 to 200 000, while the number of women ... retail trade sector, where the number of women rose from about 550 000 in 1975 to almost 800 000 two decades later The number of men in this sector remained stable over the period, at around 700...
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Unit 12: The Asian Games (TA11CB)
Ngày tải lên :
21/06/2013, 01:25
... name of each kind of sports - It they say it correctly in English, they get marks - If they say it correctly in Vietnamese, get mark - If they have no answer, the other group can answer(one English ... *guessing game: (7’) - divide class into groups - one student from each group will choose a card and act out the sport in each card without saying anything -the rest of the group have to tell the name ... billiards 5.boxing 10 karate - Which group has more correct answers will be the winner - lead in the lesson The Asian games” *Vocabulary (10’) solidarity (n): đồn kết, tình đồn kết wrestling (n):...
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Unit 12: The Asian Games
Ngày tải lên :
21/06/2013, 01:25
... introduced at the 13th Asian Games in Bangkok, Thailand (5) …………… 2002 The 14th Asian Games were held in Busan, Korea TASK 3: ANSWER THE QUESTIONS 1) What is the purpose of the Asian Games? - They are ... can attend the Asian Games F 2) The number of participants is always the same at Asian Games F 3) The first Asian Games were held in India in 1951 T 4) More than 10,000 participants at the 14 th ... years 2) How many countries take part in the 14th Asian Games? a) 12 b) 24 c) 11 d) 44 GROUPWORK THE NAMES OF THE GAMES PICTURE NAME THE NAMES OF THE GAMES SQUASH FENCING TABLE TENNIS WEIGHTLIFTING...
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Unit 12: The Asian Games
Ngày tải lên :
21/06/2013, 01:26
... in for the competition”, Tom said to Paul Tom advised He heard the news after every one else did He The people who are waiting for the bus in the rain are getting wet The children ... education They live in a house which was built in 1980 Although they got stuck in the rain, they arrived on time despite _ If it hadn’t been for him, we would have lost Had _ The train ... events did the Vietnamese athletes win gold medals at the Bussan Games? • Bodybuilding, billiards, women’s karatedo QUIZ B U S S A N S Q U A S H C Y C L I N G O F F I C I A L S A game played...
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Unit 12: The asian games. Reading
Ngày tải lên :
21/06/2013, 01:27
... introduced and added to the Games The 1st Asian Games were held in New Delhi, India in 1951 Only 489 athletes from 11nations took part in the Games The six sports events at the first Games were basketball, ... took part in the 14th Asian Games? 9,919 participants took part in the 14th Asian Games In which sports events did the Vietnamese athletes win gold medals at the Busan Games? They won the gold medals ... 2002) The Asian Games Answer The Questions: 10 How often are the Asian Games held? Every four years When was the first Asian Games? - In 1951 How many athletes took part in the first Asian Games?...
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Unit12:The asian games. Speaking (TA11CB)
Ngày tải lên :
21/06/2013, 01:27
... questions about the Asian Games, using the information from the table below - stick the poster on the board: th the poster - listen to the th Games 15 16 Asian number Asian Games Host Games Qatar ... Prespeaking(10’) - looking at the two logos and Slogan: "The Games of Your Life" answer the teacher’s questions - the Asian Games - the 15th Asian Games Slogan:Thrilling Games, Harmonious Asia - ask ... B- SPEAKING *Objectives: By the end of the lesson, students will be able to : - to ask for and give the information about the Asian Games - to talk about the sports results *Teaching aids:...
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Unit 12: The asian Games
Ngày tải lên :
21/06/2013, 01:27
... Unit 12: The C Listening Asian Games Task 3: Listen again and fill in the blanks Good evening It’s (1) 10.15 and it’s time for (2) The Asian Games Report” It’s the 3rd day of the Games Well, ... Listening Asian Games Task 3: Listen again and fill in the blanks Good evening It’s (1) _ and it’s time for (2) _ It’s the 3rd day of the Games Well, today’s most important event was the women’s ... points That‘s the best score today! Lily’s won the gold medal! …And this is Lee Bong-ju coming from Korea This is (6) the second time he competed in the long jump at the Asian Games Last time...
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