abandonment decision: 1. Financial security‚ which entails determining if the minimum return on investment is being met for the firm; 2. Financial opportunity‚ or calculating the return on alternative uses of the firm’s resources; 3. Marketing strategy‚ which determines the value of the product above pure financial profit‚ such as brand-name worth and the value of established distribution channels; 4. Social responsibility‚ or criteria that encompass the firm’s responsibilities to
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Earnings Management and Its Implications Educating the Accounting Profession By Michael D. Akers‚ Don E. Giacomino‚ and Jodi L. Bellovary August 2007 Issue AUGUST 2007 - In the wake of continuing‚ highly publicized E-mail Story financial frauds and failures‚ the accounting profession has placed renewed emphasis on issues related to earnings Print Story management and earnings quality. The SEC and the public are demanding greater assurance about the quality of earnings. Staff Accounting Bulletin
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The message‚ merits‚ and moral implications of Mary Shelley’s Frankenstein have been long debated and discussed. Many recurring themes which are apt to surface in these conversations are those such as the woes of artificial creation and the “man is not God” argument. These themes have been so thoroughly explored and exploited that this essay could not possibly generate and original thought within the realms covered by these topics. In order to formulate something remotely fresh and at least relatively
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damage‚ climate change‚ hostile neighbors‚ friendly trade partners‚ and primarily‚ how the societies respond to their problems (Diamond p.11). Applying water pollution‚ to Diamond’s proposed‚ "five-point framework‚" explains that water pollution’s implications contribute directly and indirectly to a possible collapse of society. By combining a historical perspective with scientific advances‚ Diamond’s five-point framework strongly supports his claim that society’s ignorance and disregard for the environment
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Nuclear power accidents have left the world unsure over whether we should continue using this energy source. However‚ the wide range of uses for nuclear power and its efficiency mean that for now nuclear power is here to stay. But what are the implications? Outline: i. Introduction: a. Thesis: Nuclear power today is a developing and important technology‚ and despite its environmental setbacks‚ it remains a source a strong source of power. ii. Origin of Nuclear Power a. Beginning
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Implications of Juvenile Courts Juvenile Justice Abstract The Juvenile Justice System was created in the late 1800s to reform U.S. policies regarding youth offenders. “The juvenile court was founded at the turn of this century as a specialized institution for dealing with dependent‚ neglected‚ and delinquent minors. Its guiding principle was “parens patrie”‚ meaning the state or a guardian becomes the parent. A century ago‚ the focus of the juvenile justice system was on the juvenile
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Implications of Memory Distortion As an eyewitness to a crime‚ there is a lot of pressure to remember the events that have taken place accurately. According to the article "How to Improve Your Memory" on helpguide.org‚ Exercise and sleep help people remember things. The person needs to exercise and get enough sleep before they go and identify the accused criminal. To remember specific details the witness needs to write the information out and try and visualize what they seen. Sometimes drawing
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The Implications Of Learning Curve 1) What are learning curves? The learning curve is a successful story for cognitive psychology‚which has provided a rough trend on the process of trainees’ learning development The notion of a curve is based on the recognition that there is a relationship between the rate of learning and the passage of time. Managers working on the introduction of a new system‚for example‚might say‘we are on a learning curve’. When it comes to the adaptive training‚ the
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Population growth and the increased demands for manufactured goods for local and export markets has led to intensified industrialization efforts by various Philippine governments. Industrialization resulted in generation of industrial wastes‚ including hazardous wastes‚ that require management to prevent or minimize risks to the environment and public health. The Philippine economy has grown over the years leading to even higher production of hazardous wastes that unfortunately have not been managed
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CTBT Implications‚ Foreign Minister Abdul Sattar‚ Institute of Policy Studies‚ Islamabad‚ January 4‚ 2000 At a time when Pakistan has been the target of vicious Indian propaganda‚ motivated by a preconceived design to falsely implicate Pakistan in the Indian plane’s hijacking incident‚ it may seem odd to speak about the Comprehensive Test Ban Treaty. But this meeting was scheduled earlier and I felt we should not allow our agenda to be determined by priorities of others. We do not allow our policy
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