Under fair value accounting‚ earnings of a firm constitutes three broad components namely asset income‚ realized gains and unrealized gains. What impact does this have on a firm’s earnings quality given that the main shift from current accounting standards is the inclusion of unrealized gains into earnings computation? Often‚ it holds true that what matters is not how much a firm makes‚ but how it makes its money . Investors value earnings that are sustainable‚ inherent to a firm’s business and
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CFA Institute What Determines Price-Earnings Ratios? Author(s): William Beaver and Dale Morse Source: Financial Analysts Journal‚ Vol. 34‚ No. 4 (Jul. - Aug.‚ 1978)‚ pp. 65-76 Published by: CFA Institute Stable URL: http://www.jstor.org/stable/4478160 Accessed: 12/06/2010 17:20 Your use of the JSTOR archive indicates your acceptance of JSTOR’s Terms and Conditions of Use‚ available at http://www.jstor.org/page/info/about/policies/terms.jsp. JSTOR’s Terms and Conditions of Use provides‚ in part
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Aasiyah Fisher Mrs. Grillo ELA II Honors (Pd. 8) Julius Caesar Essay Power of Deception and Manipulation The power of deception/manipulation in the William Shakespeare play Julius Caesar was a major aspect of the play. Deception and Manipulation are things people use to cover up or hide the truth. They both played a major role in the development of the narrative role in Julius Caesar. Characters such as Cassius‚ Antony‚ Decius‚ and Brutus demonstrated that these two qualities are necessary to
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The Reality of Freedom or The Reality of Manipulation: Jean-Paul Sartre and Sigmund Freud are two highly influential thinkers of the 20th century whose philosophies overlapped and opposed one another. Sartre was a pioneer and key figure in the school of existentialist philosophy. He argues that all humans are inherently free. Sartre means by this bold claim that we are all free to make our decisions‚ but our actions determine our characters‚ habits‚ and values. There are no universal human
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William Shakespeare’s Othello depicts the misfortune of Othello‚ the Moor of Venice as he and many others are manipulated by Iago‚ the antagonist. Othello falls in love and elopes with Desdemona. Fueled by anger‚ Iago seeks revenge on Othello. With careful planning‚ Iago successfully tricks him into believing that his dear wife was cheating on him with his friend and lieutenant‚ Cassio. Along the way‚ Iago manages to manipulate and use Roderigo‚ also Othello’s friend‚ in order to succeed in his devious
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Have you ever read a play and wondered how it’s remotely possible for one character to get away with so much until it eventually catches up to them? I have; Othello‚ the tragic story of the fall of someone highly placed‚ who seems to be under the utilization of the mastermind or better-said puppeteer Iago. Throughout the play Iago manipulates those around him in order to achieve what he wants to further benefit himself‚ we also see a continuous reinforcement of racial stereotypes targeted towards
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Montressor hones in on Fortunato’s weakness of wine and entices him with a special wine to carry out his revenge plot. Poe uses irony and foreshadowing to address the themes of revenge and manipulation and shows how an individual lacking true morals may not achieve a satisfactory outcome. Revenge and manipulation are evident throughout Poe’s use of irony to show how the plot moves along in the story. This is true because the main character‚ Montressor‚ uses verbal irony to express his desire to achieve
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Manipulation of the Socialization Aspect of Schools Kierra Snyder Education tends to become a first priority in the lives of young people‚ and as it does it assumes some of the responsibilities of socialization previously held within the family unit. One major aspect of this is the development of respect for peers and their individual cultures and identities. In this day and age this form of socialization is becoming more important as it teaches children to accept those around them‚ helping
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Earnings Gap Earnings gap by gender can be explained by several different theories. Varying on the individual views/opinions some theories may make more sense than others. In my opinion the one theory that best explains this gap between genders is the occupational segregation. There are some occupations that are female‚ and others that are male. One of the explanations for this is the discontinuity of the female participation/attachment in labor force. During their labor force participation
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power over nature; safety issues DNA manipulation can bring long term negative effects‚ detrimental effect on genetic diversity‚ high price‚ and will disrupt the natural ecology. There might be some advantages with the manipulation DNA such as eliminating illness and disease in unborn children‚ but it has really small possibility to happen. Even if it success‚ it will require expansive like an astronomical sums. So it just kills the unborn children. Manipulation of DNA will bring ethical issues and
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