information gathered in “The Dangerous Morality of Managing Earnings‚” there are five generalizations in how to manage short term earnings. They are how managers manipulate records to benefit themselves or the company. It seems that there is no true uniformity in short term earnings and each felt that rules could be bent by manipulating operating procedures‚ accounting methods‚ deferring expenditures‚ budget target‚ or by changing the short term earnings in sales and expense was justifiable. Although
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Abstract A quality of earning assessment is a tool used by analyst to determine the correlation between accounting income and economic income. The techniques to analyze accounting income and economic income include: comparing accounting principles‚ reviewing changes in accounting principles‚ analyzing discretionary and warranty expenditures‚ understanding replacement cost of assets and managements and auditors opinion of the company. A quality of earnings assessment of PepsiCo is applied to
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ABNORMAL PSYCHOLOGY The word abnormal literally means “away from the normal”. It implies deviation from some defined norms. Abnormal behavior is a behavior that deviates from soceity ’s norms. Conversely‚ behavior cannot be considered abnormal as long as soceity accepts it. POPULAR MISCONCEPTIONS ABOUT ABNORMAL BEHAVIOR Abnormal behavior is always bizarre. The term abnormal covers a wide spectrum of behaviors. Sel-defeating or maladaptive behaviors are causes of concern‚ but they can be well
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1. What is earnings management? The companies use earnings management as a strategy by which they can easily control and manipulate their earnings to reach their pre-determined earning target. 2. Why do companies employ earnings management techniques? Accountants cannot predict every business structure‚ every new and innovative transaction. Therefore‚ they build up principles that allow for flexibility so that they can adapt to changing circumstances. However‚ people make use of that flexibility
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1) Discuss in detail the THREE basic criteria that must be met in the diagnosis of a psychological disorder. Give clear examples of each criterion. First the patient’s primary diagnosis (i.e. clinical syndrome such as depression‚ social phobias) and the evaluation of any present Developmental Disorders and/or Personality Disorders (i.e. long-standing personality problems or mental retardation usually stemming from early childhood such as Paranoia‚ Antisocial and Borderline Personality Disorders)
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CHAPTER 4 DISCOUNTED CASH FLOW VALUATION Solutions to Questions and Problems 10. To find the future value with continuous compounding‚ we use the equation: FV = PVeRt a. b. c. d. FV = $1‚000e.12(5) FV = $1‚000e.10(3) FV = $1‚000e.05(10) FV = $1‚000e.07(8) = $1‚822.12 = $1‚349.86 = $1‚648.72 = $1‚750.67 23. We need to find the annuity payment in retirement. Our retirement savings ends at the same time the retirement withdrawals begin‚ so the PV of the retirement withdrawals will be the FV of
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ABNORMAL PSYCHOLOGY * The scientific study of mental or behavioral disorders‚ diseases‚ illnesses‚ dysfunctions‚ abnormalities or problems. Deviance/Unusual – Impaired functioning with respect to expected performance (Danger to self and others) ELEMENTS OF ABNORMALITY Deviance Irrationality Distress Observer discomfort Danger Violation of moral and ideal standard HISTORICAL VIEWS OF ABNORMAL BEHAVIOR * Pendulum between supernatural and natural (scientific) explanations GREEK AND ROMAN
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Chapter 2 Conceptualizing Abnormal Psychology One-Dimensional versus Multidimensional Models One-Dimensional Models Multidimensional Models The Role of Genes Neuroscience Behavioral and Cognitive Sciences Emotions Cultural‚ Social‚ and Interpersonal Factors Life-Span Development How do we put it all together? One-Dimensional versus Multidimensional Models One-Dimensional Models Single cause‚ operating in isolation Linear causal model Ignores critical
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PSY-100: Normal and Abnormal Behavior Scenarios To reflect on what you have read or studied so far in a course is an essential part of understanding. This worksheet form will provide a place for you to take some time and reflect on understanding how psychology can help you in your everyday life. Please use this week’s readings to assist you. As you have learned‚ your mental health and wellness can affect your life and how you interact with others as a student‚ professional‚ and in your personal
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A Closer Look at Anorexia Nervosa Lyndsey Miller Abnormal Psychology October 28‚ 2014 Transylvania University According to the DSM 5‚ a person that is diagnosed with anorexia nervosa must display the following things; a persistent restriction of energy intake leading to significantly low body weight (in context of what is minimally expected for age‚ sex‚ developmental trajectory‚ and physical health.) (American Psychiatric Association [APA]‚ 2013) They also must display either an
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