y the numbers game

... in the same 100-year-old china plate They both know they can 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 ... that you can easily correct Perhaps you have been told that there are too many spelling errors in your weekly reports to your superior By dismissing the criticism, you lose the opportunity to ... fees You apply to three schools and they all accept you The first has a strong department in the area in which you plan to major, the best reputation of the three, and fees within your budget The...

Ngày tải lên: 02/11/2013, 17:20

... they also may give the lender the opportunity to increase the loan’s interest rate, to seek loan security or guarantees, or even in extreme cases, to call the loan due THE FINANCIAL NUMBERS GAME ... provided the company could demonstrate that the up-front revenue had been earned 19 Team-Fly® THE FINANCIAL NUMBERS GAME at the time it was recognized In early 2000 the company admitted to the difficulty ... sufficiently promoted by their previous owners Aurora’s strategy was to acquire the brands and rebuild customer loyalty by lavishing higher amounts of advertising on them 29 Team-Fly® THE FINANCIAL NUMBERS...

Ngày tải lên: 13/12/2013, 11:32

... named the group the New York Stock & Exchange Board The organization later shortened its title to the New York Stock Exchange (NYSE) Synonymous with Wall Street, the NYSE evolved into the world’s ... hated my first job but slowly learned to appreciate accounting’s hidden beauty My grandfather exposed me to the craft of history and taught there are only three ways to know something: you experience ... double-entry bookkeeping was the decisive event in European economic history Double-entry bookkeeping does not affirm symmetry of the universe The tool simply emerged as a practical way to keep...

Ngày tải lên: 30/03/2014, 14:20

... catabolism The recharge rate of the organic battery is influenced not just by the size of the mass, as Kleiber would have it, but also by the availability of energy to it, and by the ability of the ... upon the electrical properties and histology of the biomass Thermodynamics has little relevance for open systems, aside from the equilibration of captured energy through those systems, especially ... equilibrated by Ep (the efficiency of production), or by Id (the inefficiency of degradation) Both Ep and Id are due to changes in the numerator of ME In the case of Ep, the organic battery functions...

Ngày tải lên: 13/08/2014, 16:20

... At3g48950 Glycoside Hydrolase Family 28 Protein 1 At2g42930 Glycosyl Hydrolase Family 17 Protein 1 At4g09090 Glycosyl Hydrolase Family 17 Protein 1 1 At1g56530 Hydroxyproline-Rich Glycoprotein ... across the analysed arrays, hence assuring the reliability of the results (data not shown) The quality of data for the spl mutant and wild-type microarray was described previously [34] Subsequently, ... the female gametophyte might require highly synchronized morphogenesis of the maternal sporophyte surrounding the gametophyte [1,35,37] This notion is exemplified by the fact that megagametogenesis...

Ngày tải lên: 14/08/2014, 08:20

... they also may give the lender the opportunity to increase the loan’s interest rate, to seek loan security or guarantees, or even in extreme cases, to call the loan due THE FINANCIAL NUMBERS GAME ... provided the company could demonstrate that the up-front revenue had been earned 19 Team-Fly® THE FINANCIAL NUMBERS GAME at the time it was recognized In early 2000 the company admitted to the difficulty ... rewards earned by those who play the financial numbers game may be many and varied Often the desired reward is an upward move in a firm’s share price For others, the incentive may be a desire to...

Ngày tải lên: 14/08/2014, 12:21

... FINANCIAL NUMBERS GAME SUMMARY This chapter summarizes how the financial numbers game is played Key points raised include the following: • The financial numbers game often is played by exploiting ... of the entries goes beyond the objectives of this chapter The items in Exhibit 3.4 are presented neutrally in terms of whether they exceed the boundaries of the flexibility in GAAP Beyond the ... Game Is Played cash flow, a key metric in the valuation models used by many analysts, still can be swayed in one direction or another FRAUDULENT FINANCIAL REPORTING TE AM FL Y In the majority...

Ngày tải lên: 14/08/2014, 12:21

... of these payroll taxes by BEA Systems, Inc., provides the logic of adding them back to net income in arriving at pro-forma earnings: The company is subject to employer payroll taxes when employees ... period.53 BEA Systems makes the case that these options-related payroll taxes are similar to nonrecurring items They share their lack of predictability or their irregular character As such, they are not ... struck up by one of the authors while on an airplane The other party was the anonymous CEO of a midsize public company He “found” his penny by reversing a portion of an accrued liability He decided...

Ngày tải lên: 14/08/2014, 12:21

... matters If you would like a copy of the results of this survey, please send your address to us by email This will preserve confidentiality Very truly yours, Very truly yours, Eugene E Comiskey Charles ... 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 earnings-management ... any person, directly or indirectly, by the use of any means or instrumentality of interstate commerce, or of the mails or of any facility of any national securities exchange, a To employ any...

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 ... in goods purchased The related company paid $600,000 to the trading company, which used the money to pay for the original order The related company kept $88,709 to pay for the goods ordered, ... how they would look when wearing varying eyeglass styles To operate the system, the retailer would need to use proprietary software that the company sold on specialized access disks Three days...

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 ... inventory costs are not charged to cost of goods sold when the inventory is purchased Rather, those costs are charged to expense when the inventory is sold That way the cost of the inventory and the ... separate and apart from the company, the costs have a determinable market value? Or are they simply the product of a recorded journal entry whose value, if any, is tied to the company’s fortunes? For...

Ngày tải lên: 14/08/2014, 12:21

... of the year Apparently, by the March 1999 quarter, price increases were seen to be moderating; the inflation adjustment for that quarter was only $1,833,000 By the end of the year, the company ... 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 year the actual rate of inflation was ... 0.3% Interestingly, in 2000 the company’s estimate was very close to the actual inflation rate That year the company’s estimate for inflation was 1.0%; by the end of the year the actual rate of...

Ngày tải lên: 14/08/2014, 12:21

... income for the year Typically, there is a column in the statement of shareholders’ equity where this information is displayed As an example, the relevant 293 THE FINANCIAL NUMBERS GAME Exhibit ... Reporting Indicators • The supplier (not the company) is the primary obligor in the arrangement • The amount the company earns is fixed • The supplier (and not the company) has credit risk Source: ... 1999 there were only 29 discretionary accounting changes involving inventory, depreciation, and other items disclosed in the annual survey by the AICPA Changes were considered discretionary if they...

Ngày tải lên: 14/08/2014, 12:21

... demonstrate their efficacy They should be examined carefully and used with caution TE The income statement is the premier playground of those who engage in the financial numbers game The goal of this ... same location with any qualifying commentary or other key EBITDA disclosures Pitting EBITDA against Net Income Occasionally the SEC has felt the need to comment on the use by firms of alternatives ... creativity could be used somewhat selectively so as to play the financial numbers game As with EBITDA, these pro-forma summaries are not GAAP statements Nonrecurring is the key quality of adjustment...

Ngày tải lên: 14/08/2014, 12:21

... practices Key points raised in the chapter include the following: 373 THE FINANCIAL NUMBERS GAME • While less than the flexibility available in the measurement and reporting of earnings, there is ... billion, respectively The increases in operating cash flow noted for these years in the 2000 report were due entirely to the reclassification of the stock option tax benefits The effect was quite ... same years, the company amortized software costs that had been previously capitalized in the amounts of $6,706,000, $6,104,000, and $3,632,000, respectively The net effects of the company’s capitalization...

Ngày tải lên: 14/08/2014, 12:21

... 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 ... stable employment numbers for both men and women were manufacturing, which had about 300 000 women and 650 000 men in both surveyed years, and the public sector (non-defence), which employed 650...

Ngày tải lên: 04/10/2012, 10:02

... 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 ... the call 1951 Students’ activities - take turn to play the game - listen and repeat Rugby facilities In 1954 HUONG THUY HIGH SCHOOL effort aquatic appreciated enthusiasm Class :11B5 Unit12: THE...

Ngày tải lên: 21/06/2013, 01:25

... 1) What is the song about? - It is about the Sea Games 2) How often are the Sea Games held? a) Every year b) Every two years c) Every three years d) Every four years 1) What is the first picture? ... c) Every four years d) Every five 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 ... It is the emblem of the 14th Asian Games 2) Where did the 14th Asian Games take place? - It took place in South Korea 1) How often are the Asian Games held? a) Every three years b) Once a year...

Ngày tải lên: 21/06/2013, 01:25

... for the bus in the rain are getting wet The children who attend that school receive a good education They live in a house which was built in 1980 Although they got stuck in the rain, they arrived ... volleyball, table tennis and hockey were Tennis, volleyball, table tennis and hockey were added at the 3rd A.G held in Tokyo, Japan added at the 3rd A.G held in Tokyo, Japan Squash, rugby, fencing ... 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 between two or four people on a specially marked A game, ...

Ngày tải lên: 21/06/2013, 01:26

... considerably over recent years Your help was greatly The Asian Games Unit 12: The Asian A Reading Games Monday, March 3rd, 2008 13/3/2008 Activity 1: Scan the passage and complete the following ... Vocabulary • What is the synonym of “Attempt” or “Struggle”? = Effort (n): cố gắng The Asian Games Unit 12: The Asian A Reading Games Monday, March 3rd, 2008 13/3/2008 aquatic sport (n) : How you say’ ... 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, cycling,...

Ngày tải lên: 21/06/2013, 01:27