digital divide The term ’digital divide’ describes the fact that the world can be divided into people who do and people who don’t have access to - and the capability to use - modern information technology‚ such as the telephone‚ television‚ or the Internet. The digital divide exists between those in cities and those in rural areas. For example‚ a 1999 study showed that 86% of Internet delivery was to the 20 largest cities. The digital divide also exists between the educated and the uneducated‚ between
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Case 5-1 Income Smoothing a. Firstly‚ investors tend to invest in companies with stable earnings rather than one with volatile earnings. With stable earnings‚ there will be more likely an issuance of dividends and investors could easily predict the company’s future earnings compared to one with unstable earnings. With consistent earnings generated‚ it gives investors a secured feeling that it will again generate earnings as predicted. Confidence in the growth of rate of earnings is crucial because
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Pool Paper HRM-586-64275 August 11‚ 2013 Since my current employer does not have a Union Agreement I decided to write about the Contract Extension Agreement between Akron City School District (Akron‚ New York 14001) and The Akron Faculty Association (July 1‚2011-June 30‚2014). The new agreement is the same as the 2007-2011agreement except for a few changes with the health care and compensation sections. The contract doesn’t enclose the specific amount
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Self-fulfillment and achievement of one’s personal legend The main theme of The Alchemist is the pursuit of self-fulfillment. The message Coelho is putting forward is that every individual must allow themselves the right of pursuing their dream and creating their personal legend. Through his narrative Coelho explores the idea that individuals can only attain their dreams through constant purification of the self. This focus on the pursuit of spiritual fulfilment and the journey leads to the achievement
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the change in net assets. The income statement approach’s main goal‚ on the other hand‚ is to determine revenues‚ expenses‚ and earnings. This approach uses cash flows or the ability to generate income as its primary measurement. A common way of measuring the income streams an asset might generate would be the discounted cash flows associated with that item. At the core‚ the main difference between the approaches is their concept of value. The income statement sees value as the ability to generate
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DIVIDE BY TWO (Short Story) Francisco Arcellana They have set down a line of adobe blocks‚ three blocks wide and two blocksdeep‚ across the lawn between their cottage and ours‚ Belle said.“Yes‚ I know‚” I said. I walked into the window and stood there‚ looking over attheir cottage. The piano music from the cottage came strong and clear. “I was here thismorning when he brought those blocks home.” I peeled my shirt; it was soggy withsweat. “He carried the blocks in the baggage compartment of their
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CHAPTER 1 INTRODUCTION TO COST ACCOUNTING QUESTIONS 1. Management accounting stresses the informational needs of internal users over those of external users (the focus of financial accounting). Because of this perspective‚ management accounting provides information in a format that is flexible and relevant to a particular manager‟s usage. Financial accounting‚ on the other hand‚ must provide some uniformity in the manner in which information is presented for it to be comparable among companies and
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Financial Statements Afaga Palasi May 17‚ 2015 Principals of Accounting I Donna Adams Financial statement is a more of a common term used to refer to procedures at the end of the accounting periods; such as the income statement‚ balance sheet‚ cash flow statement and the statement of owner’s equity. These four financial statements area sometimes known as the financial accounts in which the business prepares. To make decision for investing in certain business we need to have a proper view of each
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you’ve decided to install a pool‚ the next obvious question is whether you should choose an inground pool or an above ground pool. And while you might think the answer to this question is obvious‚ what you think and what the reality is could be far different than what’ve have been led to believe. Do you know all the facts about these two types of pools? Are you sure? Here are some things to consider before deciding on whether you want an inground pool or above ground pool installed. Price As you
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Cost Accounting - Chapter 1 1. Flexibility is said to be the hallmark of modern management accounting‚ whereas standardization and consistency describe financial accounting. Explain why the focus of those two accounting systems differs. Financial accounting is more about the bigger picture—it evaluates the finances of the organization as a whole‚ using historical‚ quantitative‚ monetary‚ and factual data. It is more formal and requires the use of GAAP. The information financial accounting
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