J. Account. Public Policy 29 (2010) 296–306 Contents lists available at ScienceDirect J. Account. Public Policy journal homepage: www.elsevier.com/locate/jaccpubpol Does it add up? Early evidence on the data quality of XBRL filings to the SEC Roger Debreceny a‚*‚ Stephanie Farewell b‚ Maciej Piechocki c‚1‚ Carsten Felden d‚ André Gräning e a School of Accountancy‚ Shidler College of Business‚ University of Hawai‘i at Manoa‚ 2404 Maile Way‚ Honolulu‚ HI 96822‚ USA ¯ Department of
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ANALYSTS DOWNGRADE CBA EARNINGS FORECAST SUMMARY OF ARTICLE As earnings forecasts for Commonwealth were downgraded by analysts due to the slowly growing revenue and rising bad debts‚ shares in Commonwealth Bank were under pressure. The share price of Commonwealth suffered the largest loss and dropped by $1.27‚ or 3.5 percent‚ to $35.47. In addition‚ the stock price of Big Four banks reacted in the same way. National Australia Bank was down 54c to $21.18. The share price for Westpac
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and positively affect their wellbeing although they often do not have adequate resources to access them.” Where the variety of factors‚ ranging from age‚ disability‚ education‚ ethnicity/culture‚ gender‚ location and socioeconomic status‚ diversifies their restriction in accessing these services. Although homeless people may share similar characteristics‚ each individuals level of need is determined and influenced by their circumstance in which they experience. Age is a factor that may restrict
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Assignment Quality Management Introduction The important of quality For every organization‚ quality is the key of success factor because quality is one of the key competitive variables‚ without quality‚ a business may survive‚ but won’t/can’t reach its optimal earning potential. The quality of Companies products or services‚ the prices it charges and the supply it makes available are all factors the determine demand of customer. There are many ways to improve/achieve the quality such as‚ certification
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INSTRUCTIONS ON “HOW TO REFERENCE” Bibliography: Citations must be consistent in author name(s) (spelling and name order) and publication date between the text and the bibliography at the end. Any reference in the text must be matched by a full entry in the end bibliography. Entries in the bibliography must be matched by entries in the text; if nor they should be deleted. Citations must include all information necessary to enable the reader to locate the referenced publication. The examples
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1. Years Ended December 31‚ 2004 2003 2002 Revenue (pre-tax) $99.6 $73.4 $56.1 Cost of sales (Revenue x 40%) ($39.8) ($29.4) ($22.4) Selling expense ($23.3) ($18.5) ($17.5) General and Administrative expense ($19.9) ($13.2) ($14.2) Depreciation and Amortization ($0.9) ($0.6) ($0.7) Other Income (expense) $0.0 ($1.4) $0.2 Net profit (loss)--GAAP $15.7 $10.3 $1.5 Add back amount eligible for capitalization Under SAB 104 (40% of total costs X 85%) $33
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These factors include: Health- A child who has a healthy diet‚ lifestyle and enjoys playing outdoors is more likely to develop positively than a child whose diet is poor and does not undertake much physical activity. For instance‚ children with illnesses may not
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There are many factors that affect one’s learning. Based on your personal experience‚ what key factors directly or indirectly affect adult learning? The key factors that directly or indirectly affect adult learning are life experience‚ work experience‚ previous learning experiences‚ performance affecters‚ time between interactions and aging factors. Life experiences are anything that affects your cognitive behavior. In other words‚ is your mind where it needs to be to get this done. Work Experiences
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Quality Management Quality Assurance and Control Table of Contents Introduction 2 Importance of Quality in Organisations 3 Customers 3 Continuous Improvement 4 Waste Reduction Culture 5 Quality Assurance & Quality Control 6 Quality Assurance 6 Quality Control 7 Differences between Assurance and Control 7 Quality Control & Assurance Control Mechanisms 8 Key Performance Indicators 8 Integrate Quality
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the Mercedes-Benz quality system The main purpose of this essay is to analyzed and discussed the Mercedes-Benz quality system. We hope that this essay will merit your approval. Yours sincerely Dai Wei Table of contents 1. Executive summary 2. Introduction 3. Literature review 4. Quality management system 5. Mercedes-Benz mission 6. Mercedes-Benz strategic objective 7. Human Resource Management in quality system 8. Cost in quality system 9. Customer
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