How Firms Avoid Losses: Evidence of Use of the Net Deferred Tax Asset Account David Burgstahler* University of Washington Gerhard G. Mueller Endowed Professor in Accounting W. Brooke Elliott University of Washington Michelle Hanlon University of Michigan Business School November 26‚ 2002 _________________________________________________________________________________ ABSTRACT: This paper investigates whether firms use discretion in accounting for deferred taxes to increase earnings
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Executive Summary The application of the four Ps (Product‚ Price‚ Promotion‚ and Place) of marketing revolves mainly around the customers in the target segment. The target segment for any product is that homogeneous group of people which is purported to be the most potential customer for the product. The market follows the Pareto Principle‚ which says that 80 per cent of the sales come from 20 per cent of the people. Thus‚ for any product‚ one of the major tasks of marketers is to identify the
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١ ﻓﻬﺮﺳﺖ ﻛﺘﺎﺑﻬﺎي اﻟﻜﺘﺮوﻧﻴﻜﻲ ﻣﻬﻨﺪﺳﻲ ﻋﻤـﺮان و ﻣﻌﻤــﺎري Civil Engineering & Architecture E-Books List The Wiley Dictionary of Civil Engineering and Construction (Wiley Professional) by: L. F. Webster [ 0471181153 ] The Civil Engineering Handbook‚ 2nd Edition by: Wai-Fah Chen [ 0849309581 ] Civil Engineering Formulas (Pocket Guide) by: Tyler G. Hicks [ 0071356126 ] FRP Composites in Civil Engineering - CICE 2004 by: Rudolf Seracino [ 9058096386 ] Engineering Mechanics of Solids (Prentice-Hall International
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CHAPTER TWO THE NEED: BIBILICAL MODELS OF SERVANT LEADERSHIP Introduction There are basic attitudes which we see in the lives of those whom God called to servant leadership in the Bible. These include a serving attitude where the leader sees his[1] primary responsibility to those whom he leads as to serve and develop them to fulfill their God-given mandate. The leader serves by putting on a redeeming attitude‚ like Moses and Joshua. In other words he takes responsibility for
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Destination Competitiveness: An Analysis of Determinant Attributes Geoffrey I. Crouch1 Journal of Travel Research 50(1) 27–45 © 2011 SAGE Publications Reprints and permission: sagepub.com/journalsPermissions.nav DOI: 10.1177/0047287510362776 http://jtr.sagepub.com Abstract The aim of this study was to develop an insight into the importance and impact of attributes which affect the competitiveness of tourism destinations. Using a general conceptual model of destination competitiveness‚ 36 competitiveness
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Case Study Dissertation Thesis for the Management Doctorate of Philosophy in Management with specialisation in Environmental Management by Raili Hasheela October 2009 Supervisor: Professor Gerhard Berchtold Universidad Azteca 1 Commission: Dissertation Examination Commission: DDr. Gerhard Berchtold‚ PGDipEDM‚ MBA‚ MPA‚ MA‚ PhD Full Professor Head of the School of Environmental and Waste Management Dean of European Programmes Dipl.-Ing. Dr. Helmut Ogulin‚ MBA CEO of Baufeld Austria
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Introduction to Sociology Edition 1.0 6th March 2006 From Wikibooks‚ the open-content textbooks collection Note: current version of this book can be found at http://en.wikibooks.org/wiki/Introduction_to_Sociology 2 Contents INTRODUCTION TO SOCIOLOGY.........................................................................1 AUTHORS...............................................................................................................6 INTRODUCTION..................................
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A social and legal study‚ Justification Of Capital punishment By PRATEEK SAMADHIYA ABSTRACT According to oxford Dictionary‚ Capital punishment is the legally authorized killing of someone as punishment for a crime.[1][1] Capital punishment is the death sentence awarded for capital offences like crimes involving planned murder‚ multiple murders‚ repeated crimes; rape and murder etc where in the criminal provisions
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ARSHIA U. ZAIDI‚ AMANDA COUTURE-CARRON‚ ELEANOR MATICKA-TYNDALE AND MEHEK ARIF Ethnic Identity‚ Religion‚ and Gender: An Exploration of Intersecting Identities Creating Diverse Perceptions and Experiences with Intimate Cross-Gender Relationships Amongst South Asian Youth in Canada Abstract The migration of South Asians from one country to another is becoming increasingly common. This movement comes with post migratory challenges that extend to second-generation South Asians who have to negotiate
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links accounting income to current We gratefully acknowledge the helpful comments of David Alexander‚ Eli Bartov‚ Sudipta Basu‚ Gary Biddle‚ Sir Bryan Carsberg‚ Dan Collins‚ Peter Easton‚ Bob Holthausen (the editor)‚ Scott Keating‚ Christian Leuz‚ Gerhard Mueller‚ Christopher Nobes‚ the late Dieter Ordelheide‚ Peter Pope‚ Abbie Smith‚ Peter Taylor‚ Ross Watts‚ Greg Waymire‚ Steve Ze!‚ Jerry Zimmerman‚ the referee‚ and seminar participants at: Carnegie Mellon University‚ University of California at
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