world go spiralling out of control due to unforeseen circumstances. Raskolnikov believes that extraordinary men should be exempt from commonly perceived “wrongdoing” because they are more intelligent than the common masses. However‚ extraordinary entails the fulfillment of prerequisites that Raskolnikov has neither the will or the wherewithal to complete. Raskolnikov sees himself as an extraordinary man because he is willing to go to brutal ends to justify virtuous
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The Ministry of Sound‚ since its founding in 1991 up until 2002‚ had seen extraordinary growth and success in its industry. Although it had a difficult start-up‚ and the fact the industry itself was seen as a drug-fuelled dance culture‚ it still managed to prevail through this and become successful. Post-2002‚ however‚ the Ministry‚ and the entire industry‚ fell into a slump. Meer‚ of New Musical Express summed it up nicely stating that “The dance culture as a whole got lazy”. In this strategic
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Raskolnikov‚ who‚ throughout the beginning of the epilogue‚ still questions why his actions were even considered criminal. Though he has been imprisoned for many months by this point‚ he still lives by the ideologies of his Extraordinary Man theory‚ which states that there exist extraordinary men who may overstep societal boundaries because they have the
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of 36 days. Eight hypotheses relating audit delay to company size‚ industry classification‚ sign of income‚ extraordinary item‚ audit opinion‚ auditor‚ year-end and risk are tested in this study. The results from the t-test of differences‚ chi-square test of independent and ordinary least square regression (OLS) largely support the alternate hypotheses put forward except for the extraordinary items and the company size. The primary findings are that the audit delay is significantly longer for companies
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2014 Unit 3: Encountering conflict‚ Expository Essay by Tristan Parag Prompt: ‘In times of conflict people can act in extraordinary ways’ Conflict permeates every aspect of our lives‚ it is inevitable and inescapable. But It is how we choose to conduct ourselves in these times of conflict that define who we are and how we are viewed in society. "Conflict builds character. Crisis defines it.” Those were the words of Senior Master Sergeant Steven V.Thulon‚ which demonstrates how conflict can change
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must present basic &diluted EPS? Similarities: Both require presentation of basic and diluted EPS for income from continuing operation either on the face of the income statement or in the notes disclosure. Differences: US GAAP Relevant guidance Extraordinary items ASC260 Include IFRS IAS33 Prohibited Shares are calculated in incremental basis • Basic EPS • Basic EPS = ������������������ ������������������������������������−������iv on ������/������ ������������ # ������������ ������ℎ������������������������
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List of Assignments-Week 2 Be Sure to submit these assignments by 09/27/2014 on BlackBoard‚ under “Assignment-Week 2. Answers must be labeled properly‚ with all pertinent information. No late submissions will be accepted. Assignment-1 The Procter & Gamble Company (P&G) The financial statements of P&G are Posted in BlackBoard‚ under “Handouts” Instructions Refer to P&G’s financial statements and the accompanying notes to answer the following questions. (a) What type of income statement format
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Ch. 4 SOLUTIONS TO BRIEF EXERCISES BRIEF EXERCISE 4-1 STARR CO. Income Statement For the Year 2010 Revenues Sales $540‚000 Expenses Cost of goods sold $330‚000 Wage expense 120‚000 Other operating expenses 10‚000 Income tax expense 25‚000 Total expenses 485‚000 Net income $55‚000 Earnings per share $0.55* *$55‚000 ÷ 100‚000 shares. Note: The increase in value of the company reputation and the unrealized
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were the gains from Extraordinary Items‚ which were $2‚756 million from a divestiture of a coffee subsidiary in November 2008 and $1‚790 million from a divestiture of a pharmaceuticals subsidiary in October 2009. The NPM would have followed the same upward trend as Net Sales if these gains did not occur. The results of the Return on Assets (ROA) and Return on Equity (ROE) are both downward trends‚ which are also due to the gains in Extraordinary Items. If the extraordinary gains were not included
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depreciation is not a correction of error and is not shown as adjustment in retained earnings. It is considered a change in estimate. b) Extraordinary item net of taxes in separate section in income statement‚ usually just before the net income. c) Write off shown as expense or loss or separate section labeled as unusual‚ if unusual OR infrequent‚ not both. [Not as extraordinary item]. d) As long as not recorded previously‚ gain should be recognized in current period in computing net income. e) Correction
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