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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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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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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The title of the story looms over the entire narrative‚ as it’s not until the last page that we learn who the husband is — it turns out it’s someone who‚ until that last page‚ we haven’t even met. So that’s my first puzzle: why did Munro give this story that title? What game is she playing with that structure and our expectations? It’s surely not just a ha-ha-gotcha ploy. The second puzzle is this: why are so many of the people in the story pretending to occupy roles they don’t? First‚ we have the
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INTRODUCTION When thinking of starting a contracting business for solar panels‚ many economic issues and concerns play a factor in the decision making process. Having a concern for the environment and knowing that solar panels have a cost saving for both households and business seems to be reason enough to start a business. However‚ before making such a financial investment you should first take a look solar panels in the economy in terms of (i) GDP growth rate‚ (ii) interest rates‚ (iii) level
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of standing up to him. The image shows the two classes of wealth present in the town‚ one‚ being the rich‚ represented by the large‚ well-kept houses both with solar panels on the roof‚ yet also clearly the minority. Then the working class which is represented by the collection of smaller houses that aren’t able to afford the panels. The reader then sees the families living in the less attractive houses being forced to pay the Mayor their well-earned money. Wash uses a series of techniques to
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satellites. The only thing needed is a means to convert the energy contained in the Sun’s radiation – mainly light and ultraviolet rays – into electrical power. The most efficient way to achieve this today is by using panels composed of semiconductor photovoltaic cells. ‘Solar panels’‚ as they are usually called‚ are now quite a common sight here on Earth‚ but they were first used in space in 1958 to power the ‘Vanguard’ satellite. Principles of solar satellites In photovoltaic cells‚ such as the
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Solar Panels Solar Panels‚ also known as Solar Cells‚ convert solar energy into electrical energy. When sunlight hits the solar panel it knocks electrons loose from their atoms and then they move through the built in circuit‚ thus creating a current of energy. This energy can be stored in batteries for later use or it can be used right away. Antoine César Becquerel‚ a French scientist‚ and his son‚ Alexandre-Edmond Becquerel‚ were the first to notice photovoltaic power in 1839. They discovered
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is a zero-emissions process. However‚ from a sustainable approach‚ social impacts should also be analyzed in order to better understand the whole impact of the technology. After explaining the main components of a photovoltaic structure (solar panel and inverter) the article presents potential social impacts related with photovoltaic technology as the outcome of a preliminary desk-based research that is part of a social impact assessment of the technology. Photovoltaic technology is close related
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Human Development Panel Discussion PSY/280 Professor Jeff Dunlap‚ Ph.D. Question 1: Summarize three theories related to human growth and development and identify at least one influential theorist for each. 1. Erik Erickson Erik Erikson proposed eight developmental stages as an elaboration of Freud ’s psychosexual stages. Erikson believed that an individual
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