19 CONTENTS OBJECTIVES 16:49 Page 427 Segment reporting Clare B. Roberts1 19.1 What is segment reporting? 19.2 The need for segment information 19.3 Disclosure regulations 19.3.1 Introduction 19.3.2 Requirements in the United States 19.3.3 IAS 14 19.3.4 IFRS 8 19.4 Evidence on the benefits of segment reporting 19.4.1 Introduction 19.4.2 Studies of user decision making 19.4.3 Studies using researchers’ forecasts 19.4.4 Stock market reactions to segment disclosures Summary References Questions
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the “I Have a Dream” speech given by Martin Luther King Jr.‚ he explains that his wish for the future is that black and white children can coincide peacefully and that children of former slaves and children of former slave-owners would be able to get along. In “No Name Woman” by Maxine Hong Kingston‚ Kingston learns that she has an aunt that took her own life and her newborn baby’s life. Kingston imagines different scenarios that her aunt could have gone through. These two stories both have an element
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frustrating and confusing‚ and in most adolescents‚ is filled with apprehension and anxiety. For the protagonist Connie‚ this distress is expressed in her dreamlike encounter with Arnold Friend. In the short story “Where Are You Going‚ Where Have You Been?‚” Joyce Carol Oates used the interaction between her two main character‚ to reveal the internal fear and conflict of a fifteen year old girl maturing into a young woman. Oates chooses narrate her story in the third person giving us a glimpse
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According to the article “What’s in a Name?” ‚ some authors choose pen names because it’s “ allow authors freedom‚ flexibility‚ and opportunity”. For example‚ Eric Blair adopted the name George Orwell because he “feared his early word would embarrass his family”(Source 1). In addition‚ some authors choose pen names‚ because for them it’s an only way to get published‚ especially for woman‚ because they was discriminated because they are women. According to the article “ Introducing Jane Eyre: An
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What have been the key success factors for Nike? Nike‚ originally known as Blue Ribbon Spots is involved in the design‚ development and worldwide marketing of footwear‚ apparel‚ equipment and accessory products which started its journey in early 1962. In nearly 200 countries with around 18‚000 retail accounts Nike is now the largest seller of athletic footwear in the world. The company focused on delivering high quality running shoes designed especially for athletes by athletes. Behind its success
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historically‚ have been Apple’s competitive advantages? Apple pursues a differentiation strategy since it started in 1976. Only one time they offered a computer aiming for the mass market‚ but soon came back to their differentiation strategy. This differentiation strategy was at one point supported by a strong promotion campaign‚ with the goal of to ‘differentiate the Macintosh amid intense competition in the PC industry. Apple has always been a very innovative PC manufacturer. Through excellent R&D
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"Where Are You Going‚ Where Have You Been?" Music is one of the symbols mentioned in this story. The author mentions the music played in everywhere in the story. The author says that "The Music was always in the background". The music comes from restaurants‚ homes and cars. Music symbolizes the feeling and the emotions of the characters. For example‚ music for Connie is a pattern for romantic relationship. When she is happy‚ she hears music in everywhere. On the other hand‚ when she is sad‚ she
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How could the ENRON scandal been avoided? The Enron scandal could have been avoided had they had an organizational culture of honesty‚ integrity and ethics 1. There should have been stronger management and better ethical oversight. Even employees should have had a sense of the expected ethical values and try to maintain a strong sense of organizational culture. 2. There should have been measures in place to oversee the activities of accounting firms (Arthur Andersen)‚ as they acted as both Enron’s
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Favorite Sin: Vanity In "Where are You Going‚ Where Have you Been?" Joyce Carol Oates uses an allegorical figure of evil to illustrate the theme of temptation. Oates alludes to hell through the character Arnold Friend‚ as the devil‚ and his victim Connie‚ who invites him in by committing one of the devil’s favorites sins: vanity. The narrator implies that Arnold Friend is Satan by giving certain clues that the reader can easily deduce. The name that Oates gives to the character is one hint to the
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FINAL Name Kolin Hurlock Describe the SELF ASSESSMENT process‚ include the results from your INTEREST‚ SKILLS ABILITIES‚ PERSONALITY‚ and VALUES. The self assessment process was the first stage in learning about myself and the biggest part or the class that would help guide me towards my ideal career and path to the future. First you have to reflect on what kind of person you are and examine your interests and personality. I have never really taken to much time to sit down and look at my interests
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