Earnings management is not always intended to produce higher income. The manipulation’s purpose is to give the illusion of a smooth income pattern. According to our text‚ “Most executives prefer to report earnings that follow a smooth‚ regular‚ upward path….It is better to have two years of 15% earnings increases than a 30% gain in one year and none in the next” (Spiceland‚ Sepe‚ & Nelson‚ 2011). Spiceland‚ J. D.‚ Sepe‚ J. F. & Nelson‚ M.W. (2011). Intermediate Accounting (6th ed.) The
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Once upon a time questions 3a. While the story does not go into great detail the reasoning behind the husband and wife’s behavior‚ it also does not give little evidence as to why they act the way they do. The husband and wife behave the way they do mostly because they want to protect their family and their workers‚ but also want to heed the mother of the husbands advice of "not to take on anyone off the street." Speaking of the mother‚ the story does not provide a motive to her behavior‚ but it
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L. Lecture 12 –Ephesians Word Count: 549 1. What data lead many to say that the author of Ephesians seems to have only second-hand knowledge of at least some of his audience? Ephesians has three unique features or “anomalies” that have lead some scholars to doubt Pauline authorship. (1) Fairly general nature of the content of the letter and seemingly second-hand knowledge of the audience. In verses 3:2 and 4:21‚ the author uses language that may suggest that the audience is unfamiliar with Paul
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Students often have a hard time finding any significance in a play such as Hamlet. Sometimes the language Shakespeare uses is too distant from today’s speech for students to fully understand and unpack this play. When we are able to look through Shakespeare’s old English‚ we can see that Hamlet is asking questions that we are usually too afraid to ask. Hamlet asks himself is about death‚ love‚ and revenge and shakespeare forces us‚ as reader‚ to ask the same questions when analyzing Hamlet. This
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1. If you were on the banks HR committee‚ what would you do regarding raises for the tellers? I believe it is an important thing to pay attention to the external equity‚ especially if you are paying less than the labor market average. In State Bank case‚ however‚ tellers would be happier‚ as they are being paid a higher wage than the competitor banks. The situation for tellers at State Bank is an above-market compensation‚ which will result in lower turnover of tellers. It will be a bigger concern
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Summary The flexibility in accounting allows companies to adopt creative accounting and fraud techniques to bolster profits. Such techniques has seriously eroded the currency of accounting so as to hinder the development of economy. This essay introduces various parties involved in creative accounting and illustrates how they are being affected. After that‚ another cause induced by the economic environment will also be listed following by recommendations on reducing the likelihood of creative accounting
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Organizational Design and Structure For performance organization to be efficient‚ it must be based on a vertical organizational structure for the strategy formulation and decision-making to be accomplished by the top executives. This is then passed down the vertical hierarchical chain to be taken care of by lower workers within the organization or company. Due to this type of structure‚ all the control of the information that is used to complete any and all necessary tasks in order to obtain the
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Review the Enron case information presented in the textbook. If you were a high-level leader in this corporation‚ how might applying your personal ethics have changed the outcome? Greed‚ power and personal satisfaction are all characteristics that motivate people to do things that might not always be in the best interest of others. In the case of Lay and Skilling‚ along with dozens of other executives‚ this is exactly what happened. There was no acceptance of blame‚ only ignorance and death.
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How do the Responsibilities differ between health records administrators and health records technicians‚ including the need for training and job duties. The general duties for handling patient records differ between a record administrator and a records technician . A technician has to have knowledge about medical records and implement the skills that go into filling out all the documents in the files. An administrator hires and teaches medical record technicians how properly to complete medical
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Hypothesis testing begins with the assumption that randomization is used to collect quantitative data about the sample and that the distribution of this data has a normal shape. Significance tests state two explanations‚ or hypotheses‚ about a parameter. One‚ called the null hypothesis‚ states that the parameter equals some value (usually 0). The other‚ called the alternative hypothesis‚ states that the parameter is greater than‚ less than or (not) equal to the value stated in the null hypothesis
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