three years of losses. Secondly‚ other similar companies (i.e. banks) had created valuation allowances against at least part of their DTAs‚ so Citigroup should follow suit in the name of accounting conservatism. Mayo states that Citigroup may needed to take up to a $10 billion charge against its DTAs. This would significantly impact the company’s financial statements‚ as the charge would show up on the income statement as additional income. Ultimately‚ the higher (or less negative…) net income would increase
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"Give Me Liberty Or Give Me Death!" To avoid interference from Lieutenant-Governor Dunmore and his Royal Marines‚ the Second Virginia Convention met March 20‚ 1775 inland at Richmond--in what is now called St. John ’s Church--instead of the Capitol in Williamsburg. Delegate Patrick Henry presented resolutions to raise a militia‚ and to put Virginia in a posture of defense. Henry ’s opponents urged caution and patience until the crown replied to Congress ’ latest petition for reconciliation. On
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Good management classroom skills are essential to the smooth and efficient running of any classroom. Additionally‚ tutor’s aim is to create a safe environment that promotes tolerance‚ respect and co-operation between tutor and learners (Gravell and Simpson‚ 2008). Hence‚ ground rules should be established at the beginning of the session as they represent boundaries‚ rights‚ responsibilities and protocols of the group (Vizard‚ 2007). Also‚ students are aware what they are expected‚ where the boundaries
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CHAPTER 4 FINANCIAL PLANNING FOCUS We begin by explaining the nature of business planning and placing financial forecasting within that broader context. Once we get into financial planning we focus on exactly how to construct plans from physical assumptions about a business and its environment. Finally we look at some of the problems created when plans function as both goal statements and projections of what is most likely to happen in the future. PEDAGOGY This chapter
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problems. Most of the people who take drugs are mostly youths and teens. Some of the main reasons include social disorganization‚ peer pressure‚ the environment around the teen‚ and emotional or rational choice. Drug use by youth and teens has been around for decades. Majority of the youths and teens that use drugs is caused by racial prejudice‚ low-esteem‚ social status‚ and stress produced from the environment. People argued about the main reason why youths and teens take drugs is mostly because peer
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Will Machines Take Over? I think machines will take over but not completely. Like some jobs will be taken over by machines but some things humans will always have to do. Machine already do a lot of jobs humans use to do but there is still a lot of jobs that machines can do or just can’t be trusted to do. If machines take over unemployment will be worse than ever. It will be like this because machines will have all the jobs humans used to have and then humans will have no way to make money. That
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nd nd 2 INTERNATIONAL CONFERENCE ON BUSINESS AND ECONOMIC RESEARCH (2 ICBER 2011) PROCEEDING WHAT IT TAKES TO BE A MANAGER: THE CASE OF MALAYSIAN FIVESTAR RESORT HOTELS Rozila Ahmad (rozila@uum.edu.my) Noor Azimin Zainol (azimin@uum.edu.my) Universiti Utara Malaysia Sintok‚ 06010 Kedah ABSTRACT This article investigates the requirement for managerial posts in five-star resort hotels in Malaysia. Despite the growth of hotel industry in Malaysia‚ academic literature especially qualitative
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U.S. History Take Home Quiz 1. Improved technology and increased demand produced fundamental change that contributed to the rise of “The factory”. Also another major contributor to the “Rise of the factory would be the market economy. The U.S developed a major manufacturing sector‚ because of that many changes came about. The south changed as well‚ particularly with cotton farming‚ thanks to textile mills.. This was such a profound thing because from all of this areas started to become isolated
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Key Take aways from THE GOAL 1: The goal of a manufacturing organization is to make money. Thus‚ any actions that help the organization to make money are productive‚ in opposite‚ any actions that take the organization away from making money are non-productive. 2: Making money by increasing the net profit‚ while simultaneously increasing return on investment‚ and simultaneously increasing cash flow. 3: To achieve the goal of making money‚ organizations should increase throughout while
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ANALYSE DIFFERENT WAYS IN WHICH YOU WOULD ESTABLISH GROUND RULES WITH LEARNERS‚ WHICH UNDERPIN BEHAVIOR AND RESPECT FOR OTHERS: Establishing ground rules in teaching is like having a mutually agreed contract which must be followed by all in order to have an effective environment in which to learn. It is agreed that formulating ground rules early on in any teaching can help in to avoid group disruption (Gravells‚ 2008). The purpose of having clear rules is to assist students in the learning environment
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