library with a huge collection of books and swimming pool. Our teachers are not very strict. It is very difficult to get prepared for college because there is no guidance support. Students‚ who want to be successful have to seek external assistance. 2. Does your high school offer advanced college preparatory courses (e.g.‚ Honors‚ AP‚ IB courses)? Were there any obstacles that prevented you from taking advantage of advanced college preparatory courses? Please describe. My high school offers advanced
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chemicals Repair and maintenance (R+M) _______________________________________ Depreciation of boiler and auxiliary equipment Staff costs Note 1: The first set of cost items are variable costs. They occur only if steam is generated. Note 2: The second set of cost items are fixed costs. They occur no matter how many hours the boiler is operated. Note 3: In the case of staff costs one could argue‚ that the staff may be assigned different tasks if the boiler is not operated at all or only
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Sliwka Awarding body number: ULN Assessor name: SHC 32 1.1 We should have a very clear idea about the school structure and our role within it. We should have an up to date job description which is a reflection of our duties. There may also be a person specification‚ which should set out personal qualities which are relevant to the particular post. Be a good communicator and enjoy working with others. It is vital that an assistant is able to share thoughts and ideas with others‚ and is comfortable
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The global market for fluorotelomers is expected to reach USD 539.3 million by 2020‚ according to a new study by Grand View Research‚ Inc. Increased use of fluorotelomers in fire fighting foams and textiles is expected to drive demand over the next six years. The market is still in the nascent stage and is expected to gain significant share over the forecast period on account of substitution of other flurocarbons. These products are preferred on account of their non toxic nature and the fact that
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Shares-A share is the interest of shareholder in terms of money in the business represented as a liability on the company. In the words of Justice Farewell‚ “The interest of a shareholder in the company measured‚ by a sum of money for the purpose of liability in the first place‚ and the interest (dividend) the second‚ but also consisting of various covenants entered into by the shareholder inter se.” It defines the relation between the company and shareholder. Shareholders are the real owners of
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If I had 1 million dollars I would spend most if not all on jewelry or cars (even though I cant drive) i’ll just sit in it. I think if I had to choose something unique I would buy two 100‚000 houses side by side‚ tear them down and make a bigger nicer house. I would most likely spend 600‚000 or 700‚000 on the new house after the houses are brought. After that I would buy a red Ferrari and jewelry until the rest of the money is used up. I would but a red Ferrari because my favorite color
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Dividend Policy at FPL Group FPL Group Overview: The FPL Group was Florida’s largest electric utility group and the fourth largest in America. The FPL Group had annual revenues of exceeding $5 billion. Florida Power & Light Company‚ the main subsidiary of the FPL Group had 3.9 million customer accounts and covered a service area that included six of America’s ten fastest growing metropolitan areas. a. Summarize the key elements of FPL’s financial policy and compare it with other relevant
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(2006) 511–529 www.elsevier.com/locate/jfec CEO incentives and earnings management$ Daniel Bergstressera‚Â Thomas Philipponb a Harvard Business School‚ Boston MA 02163‚USA NYU Stern School of Business‚ New York‚ NY 10012‚USA b Received 25 September 2003; accepted 13 October 2004 Available online 22 December 2005 Abtract We provide evidence that the use of discretionary accruals to manipulate reported earnings is more pronounced at firms where the CEO’s potential total compensation
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net income per common share-diluted for 1998–1999‚ 1999–2000‚ and 2000–2001. (Year 1998) 3‚180 x .24 = 763.20 763.20-1‚017.42/763.20=.33 or 33% increase (Year 1999) 3‚282 x .31 = 1‚017.42 Year 1998–1999 = 33% increase 1‚017.42-1‚858.45/1‚017.42=.82 or 82% increase (Year 2000) 3‚379 x .55 = 1‚858.45 Year 1999–2000 = 82% increase 1‚858.45- 922.59/1‚858.45= -.50 or 50% decrease (Year 2001) 3‚417 x .27 = 922.59 Year 2000–2001 = 50% decrease The amount of shares has increased
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UNIVERSITY OF GHANA BUSINESS SCHOOL MBA: ACCOUTING THEORY 1 – (ADMN 631) LECTURE: JAMES KWAME OTIEKU A PRESENTATION ON EARNINGS MANAGEMENT AND EXECUTIVE COMPENSATION BY EMMANUEL MENSAH ID NO: 10328957 AND PETER OPATA NYAKO ID NO: 10329653 1st October 2009 EARNINGS MANAGEMENT AND EXECUTIVE COMPENSATION Introduction Accounting standards define the accounting language that management uses to communicate with the firm’s external stakeholders. By creating a framework
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