Introduction The income smoothing literature has been the centre of attention in the accounting world for the past few decades. When companies experience economic turbulence due to a poor performance year‚ they turn to the accounting management department to resolve the bottom line. A strategy that managers can approach is changing the true information content of the company. As a result this has led managers to resort to smoothing their income. Many questions have been raised whether or not it
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Classificatory smoothing of Income with Extraordinary Items - Summary Within this paper they talk about whether extraordinary items are used to smooth ordinary or operating income over time. The role of extraordinary items was never really looked at become separately and that is what they wanted to look at. They talk about how previously the focus was on net income after extraordinary items but that it is important to look at net income before extraordinary items also
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Distribution of Income • The fifth macroeconomical goals to ensure that income distribution is equitable. Equitable means fair‚ but fairness is an elusive concept and it means different things to different people. • A more equitable distribution may help to accelerate growth and promote human and economic development in many ways: • The propensity to consume of the poor is higher than that of the rich so redistribution will increase aggregate demand especially for basic goods and services.
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social discrimination existed all over the world‚ such as racial‚ religions‚ sex discrimination etc. Every person has equality before the law‚ but‚ in many case‚ the fate of people would be decided to depend on their background. Depending on parent income‚ some people can graduate from private university‚ others just graduate from public high school. In fact‚ these different of process would greatly influence in their future. As I watched video which story about social discrimination and each worker
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9/5/2013 Coupon frequency‚ “s” is for “semi‐annual” L. Wu maturity 2 Cash Flow of the Bond • The unit for bond purchasing is $1‚000. • Suppose that an investor purchases $1m face value of the bond‚ i.e.‚ 1‚000 units. • The the coupon payment is calculated according to Year fraction 9/5/2013 Coupon rate Face value L. Wu 3 Cash Flow of the Bond‚ cont’d Table 1.1: Cash Flows of the U.S. 2 ⁄ from books of May 31‚ 2015 Date "11/30/2010" "5/31/2011" "11/30/2011"
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The Perfect Call Generator allows agents to deliver the best customer service experience by: * Being themselves * Following general guidelines‚ not verbatim scripts * Personalizing the call * Partnering with the customer The intent of the Perfect Call Generator is for agents to be smart‚ friendly‚ and fast to provide best-in-class customer support: Smart Agents use the information at their fingertips (e.g.‚ product configuration‚ customer tenure‚ and technical skill level) to anticipate
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Alex Beleny Professor Elnahal ENG 112 31 August 2014 Summary of “Finding Flow: The Psychology of Engagement with Everyday Life” In “Finding Flow: The Psychology of Engagement with Everyday Life‚” Mihaly Csikszentmihalyi explains that happiness is not attained through leisure or relaxation‚ but through the fulfillment of flow. Flow is not exactly happiness‚ but a supreme feeling after accomplishing a demanding task. This feeling has been termed as being on top of one’s game‚ yet Csikszentmihalyi
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1. Introduction. Open flow is a new kind of protocol designed to run on Switches and routers. It’s built on a separated base between the forwarding plane and control plane joined through a secure channel. The controller‚ within the control plane‚ handles the management of the tables and traffic flow through updating‚ deleting and adding of flows while the forwarding plane handles traffic forwarding. Open Flow is designed in a way that the devices can separate research traffic from the normal
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Going with The Flow Katha Pollitt is a well-known writer and is most known for being a liberal essayist for The Nation. In 1985‚ she wrote an article titled “Why Boys Don’t Play with Dolls”. Pollitt mentions that parents find it a lot easier to go along with those preconceived notions of boys and girls that society has set than it is to go against the norm. Society has set its own criteria for how we should raise children. Genders and gender-roles play a large part in molding a child to fit
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Planned Economy: "The social good" In a planned economy‚ the factors of production are owned and managed by the government. Thus the Government decides what to produce‚ how much to produce and for whom to produce. Features: • All resources are owned and managed by the government • No consumer OR producer choice • The market forces can’t set the price for goods or services • Profit is not the main objective‚ the government aims to provide services and goods to everybody • Government decides
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