explain earnings management‚ income smoothing and “cookie jar reserves”. Is this type of accounting common outside the US? Earnings Management is an accounting techniques to produce financial reports that may paint a positive picture of a company’s business activities and financial position. It is believed that earnings management from legitimate accounting choices to fraud that violates generally accepted accounting principles is very common. A company’s number one goal is to make money. Not only do
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Chapter 1 What Is Organizational Behaviour? Key Terms: Managers | Individuals who achieve goals through other people | Organization | A consciously coordinated social unit‚ composed of two or more people‚ that functions on a relatively continuous basis to achieve a common goal or set of goals | Planning | Defining goals‚ establishing strategy and developing plans to coordinate activities | Organizing | Determining what tasks are to be done‚ who is to do them‚ how the tasks are to be grouped
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What did you find impressive about the way Karcher handled the process? (i.e. the things that would work for your company) It is clear from the case study that one of the benefits of Karcher’s approach was that it sparked his imagination and motivated him to look for ideas and invent new features for the Presenter. His method gave him a new sense of inclusion in the product development. Listening to the customer gave him an awareness that the engineer’s personal tastes is not necessarily what
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Short Assignment 1 * What was the positioning challenge Apple faced? Competitors enter market * In 1981‚ IBM entered PC market used Microsoft’s DOS OS and microprocessor and will be Apple best rival for the start on 1981. Jobs forced out in 1985. * In 1985‚ Compaq and IBM do a research and development (R&D) and make move Apple into the mainstream by becoming low-cost producer and joint venture with IBM. This’s one of Apple failure moment and Apple Gross margin drop to 34%. *
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Homeless Bird The author Gloria Whelan‚ wrote a novel‚ titled Homeless Bird‚ which takes place in India. In the story‚ the main character‚ Koly‚ gets married then becomes a widow‚ then her Sass abandons her in Vrindavan and now Koly is on her own. Over the course of the story‚ Koly becomes more and more courageous. Koly shows courage throughout the whole story. Koly was courageous because she got the courage to marry someone she never met. “When I heard that at last a husband had been found for
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Harvard Graduate Housing Survey There were some clear understanding and learning form the survey done. Some of the important factors are as listed: • Among all factors‚ time taken to commute to the campus and amount of rent paid were considered the most important in choosing the residence. • Most people prefer to walk to the college form the residence. • Most people except business and law felt that the rent should be less than $800. • The preference for the studio/one-bedroom
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To kill a Mocking bird – three life lessons Scout learns In the novel To Kill a Mockingbird by Harper Lee‚ the narrator Scout Finch learns life lessons through the harsh reality of racism. The three main lessons she learns are it is wrong to be act cruel to people‚ the definition of courage and the importance in understanding others. She puts herself in others’ perspectives and positions. The lessons help Scout to gradually comprehend the society she lives in. One of the lessons Scout learns
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This topic we will give a speech in the class which is talking about the protestors in order to protect the environment was destroyed that cause conflict with the government and companies. Our group use coal-seam gas as an example to describe the issue threatening the environment. The basic knowledge of coal-seam gas will introduce in the beginning of the speech. Two case studies respectively describe people who through do some radical behaviours to anti someone to damage the homeland. Prevalent
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’A Visit to Hospital’ gives a feeling of shock. The word ’Hospital’ creates an atmosphere of pain and sorrow with terrible feeling in the mind. Admission in the hospital means something very serious to physical body of the person. I cannot see the suffering persons. It makes me very sad and nervous so I hesitate to go to a hospital. Only my ill-luck forced me to this visit. One evening I was in kitchen garden. I was busy in my hobby. Suddenly I heard about the accident of my friend‚ Raj an. I came
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Abstract: The aim of technology is to make products in a large scale for cheaper prices and increased quality. The current technologies have attained a part of it‚ but the manufacturing technology is at macro level. The future lies in manufacturing product right from the molecular level. Research in this direction started way back in eighties. At that time manufacturing at molecular and atomic level was laughed about. But due to advent of nanotechnology we have realized it to a certain level. One
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