TEMASEK POLYTECHNIC SCHOOL OF INFORMATICS & IT Quantitative Techniques Lab 5 (Topic 3: Hypothesis Testing) ------------------------------------------------- Procedure for Hypothesis Testing Step 1: Formulate the null and alternative hypothesis. Draw the one-tail or two- tail test diagram. Step 2: Specify the level of significance. Determine the critical value (s). Step 3: Identify the test statistics to be used and calculate it. Step 4: Draw the conclusion. Formulae List
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3 Adjusting Accounts and Preparing Financial Statements QUESTIONS 1. The cash basis of accounting reports revenues when cash is received while the accrual basis reports revenues when they are earned. The cash basis reports expenses when cash is paid while the accrual basis reports expenses when they are incurred (and matched with revenues they generated). 2. The accrual basis of accounting generally provides a better indication of company performance and financial condition than does
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Curso de Reglas de Evidencia Derecho Probatorio José Collazo González E. d. D (y) P. h. D. Derechos reservados de autor El origen y conceptos básicos de Evidencia El término Evidencia proviene del latín indictum‚ que significa aparente y probable de que existe alguna cosa y a su vez es sinónimo de señal‚ muestra o indicación. Por lo tanto‚ es todo material sensible significativo que se percibe con los sentidos y que tienen relación con un hecho delictivo. En términos legales significa‚ una
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Accounting Basics: Introduction Accounting is a glorious but misunderstood field. The popular view is that it’s mostly mind-numbing number-crunching; it certainly has some of that‚ but it’s also a rich intellectual pursuit with an abundance of compelling and controversial issues. Accountants are often stereotyped as soulless drones laboring listlessly in the bowels of corporate bureaucracies. But many accountants will tell you that it’s people skills‚ not technical knowledge‚ that are crucial to
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is provided for general guidance only and on the understanding that it does not represent‚ and is not intended to be‚ advice. Whilst care has been taken in its preparation‚ it should not be used as a substitute for consultation with professional accounting‚ tax‚ legal or other advisors. Before making any decision or taking any action‚ you should consult with an appropriate specialist or professional. No warranty is given to the correctness of the information contained in this document‚ or its suitability
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participants at a finance workshop at the University of Michigan Business School‚ and three anonymous referees for their helpful comments. 1. See CPA Journal (December 1998)‚ pp. 14–19‚ quote on p. 14. See also Collingwood (2001) for a discussion of the evidence on earnings management. (Journal of Business‚ 2003‚ vol. 76‚ no. 1) ᭧ 2003 by The University of Chicago. All rights reserved. 0021-9398/2003/7601-0007$10.00 151 We explain why a firm may smooth reported earnings. Greater earnings volatility
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Art AMERICAN CIVIL PROCEDURE (AN INTRODUCTION) I) General Description of Court Systems The U.S. court system consists of fifty state court systems plus a similar system for the District of Columbia and a separate system of federal courts. The federal courts and most state court systems are organized into trial courts (the U.S. District Courts in the federal system)‚ intermediate appellate courts (a losing litigant in a federal district court generally may appeal a final decision to the United States
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gooda available for sale. -the consistency principle states that the busineses should use the same accounting methods from period to period. -under the FIFO‚ the ending inventory is based on the cost of the most recent purchases. -the value of purchases remains the same irrespective of the inventory valuation method used. -using FIFO‚ the COGS is based on the oldest purchases. -the accounting conservatism principle requires that financial statements should report LEAST favorable figures. -do
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Accounting: Topic 6: Analysis And Interpretation Of Financial Statements (Part 2) Capital Structure Analysis Proportion of debt financing relative to equity financing (=gearing or leverage) * Reflects the entity’s financing decisions * Investments in assets are funded externally by liabilities‚ or internally by owner’s as shown in accounting equation (A=L+OE) Debt to equity ratio: Total liabilities/ Total equity x 100=x% Debt ratio: Total liabilities/ Total asset x 100=x%
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Criminal Trial Procedures The pretrial procedures are the formal process taken after arrest is made all away up to the trial. Once an arrest has been made the prosecutor will decides to file charges if there is probable cause to the crime‚ which he or she is charged with. The next step will be the preliminary hearing. The preliminary hearing will establish whether probable cause is sufficient for trial. The preliminary hearing is conducted before a magistrate or a judge‚ were the prosecution
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