accounting methods or manipulating accruals. When discovered‚ this information will have a negative effect on a company ’s share price and its reputation in general. Methods of Income Smoothing In order to present a more positive result to shareholders and a more favorable view of company’s results‚ numerous methods exist that can be used by accountants. Most methods are achieved by using book entries. The Depreciation Method The Depreciation Method is one of the most popular methods applied
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Research methods Lecture #4 Planning phase 1. understanding the problem gather information use multiple sources of information if possible Posing/refining questions 1. what are the questions we want to adress? descriptive (studying the world as it is) vs. normative questions 2. Verifying the questions transforming/organizing questions into research hypotheses checking if our questions/hypotheses are: explicit(no hidden assumptions)‚ logical‚ testable Planning phase 2. selecting research design
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Using the SQ3R Study Method A. Kent Van Cleave‚ Jr.‚ Ph.D. Why use a study method? Perhaps you have noticed recently that everyone‚ especially in the news media‚ is talking about something called the information revolution. This term refers to some profound changes that have affected most aspects of our lives and that have been caused by computers. In the workplace‚ information technology has caused many work organizations to completely restructure themselves. Electronic data interchange
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Dating Methods Method Details Dendrochronology Counting tree rings‚ based on the fact that trees grow by adding a ring to the truck each year. Wood structures found (homes)‚ pillar‚ boat (maritime features)‚ ornaments‚ inscriptions in wood‚ furniture Pollen Analysis Useful in bogs and marshes‚ where pollen grains are taken from a layer of the bog then examined by microscopes Wood products‚ plants/flowers‚ animals‚ crops (types of food)‚ human remains Stratification When the archaeologists
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CPM - Critical Path Method In 1957‚ DuPont developed a project management method designed to address the challenge of shutting down chemical plants for maintenance and then restarting the plants once the maintenance had been completed. Given the complexity of the process‚ they developed the Critical Path Method (CPM) for managing such projects. CPM provides the following benefits: Provides a graphical view of the project. Predicts the time required to complete the project. Shows which
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Research Methods Experimental research is a type of research that is used in behavioral health. Participants are randomly assigned to one of two (or more) conditions. The fact that participates are randomly chosen gives the researcher a better knowledge of the differences that occur when between the groups after exposure to the conditions and can be inferred to be a result of the effects of the conditions (Straub‚ 2012). The actual description to experimental research is commonly used in sciences
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hardest research method would be taking unobtrusive measurements. Personally‚ I would find it difficult to observe people without their permission. To me it would feel like spying‚ and I would never want to push the boundaries of someone else’s personal privacy. I like my own privacy‚ so why would I pry into anyone else’s business? With that in mind‚ I question where exactly the line is drawn between observing for research and stalking. One of the major issues with this research method is the ethicality
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Comparative Method Sociologists have embraced what is known as the comparative method as the most efficient way to expose taken-for-granted ’truths’ or laws that people have adopted. But what is this comparative method and how does it work? Are there any advantages/disadvantages to exposing these false ’truths’. What forms or variations of the comparative method exist? In the pages to follow I will attempt to give you some insight and understanding of what the comparative method is‚ and how
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2; June 2011 A Contrastive Study of Grammar Translation Method and Communicative Approach in Teaching English Grammar Shih-Chuan Chang Department of Foreign Languages‚ Cheng Shiu University Chengcing Rd. Niaosong Township‚ Kaohsiung County‚ 833‚ Taiwan Tel: 886-07-731-0606-6212 Received: October 21‚ 2010 Accepted: January 11‚ 2011 E-mail: llc724@csu.edu.tw doi:10.5539/elt.v4n2p13 Abstract The Grammar Translation Method and the Communicative Approach have both played important roles
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In Class Exercises Using Equity Method SOLUTION Example 1 : Assume B (the investee) has the following simplified balance sheet: Assets $100‚000 Liabilities $ 60‚000 Equity $ 40‚000 Prepare journal entries for the INVESTOR (A) for the following events: (a) A (the investor) pays $10‚000 for a 25% interest in B. A has significant influence. Dr.
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