asset or renew the lease contract. The three major types of leases are the operating lease‚ financial/capital lease and the direct financing lease. The operating lease is a short-term lease contract where the lessor bears all operating and repairing costs of the asset and the lessee pays periodic rental payments to the lessor‚ and where the lease is cancelable‚ and there is no bargain purchase option. Financial/capital lease is a long-term lease contract where the lessee bears all operating‚ repairing
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Reporting verbs When introducing references[->0] into the text (citing) you should choose suitable ’reporting’ verbs as these can: · strengthen the arguments you are presenting · help the reader understand why the source is relevant. Some verbs are neutral: · Smith describes... · Jones states... · Green defines... Some verbs draw attention to the author’s viewpoint: · Harris argues... · O’Neill disputed... · Jackson conceded... Some verbs give information about the author’s work: · Holmes
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Framework for Financial Reporting: A Critical Analysis Author: American Accounting Association’s Financial Accounting Standards Committee George J. Benston (Primary author); Douglas R. Carmichael; Joel S. Demski; Bala G. Dharan; Karim Jamal; Robert Laux; Shiva Rajgopal; George Vrana. Summary: FASB organizes the discussion of these conditions: users of financial reports‚ primary use of financial statements- management and investment decisions‚ cash flow as the objective of financial reporting‚ limitations
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A Tutorial on JasperReports‚ iReport and JFreeChart Página 1 de 21 A Tutorial on Reporting in JAVA using JasperReports‚ iReport and JFreeChart Onur Derin‚ oderin(a)softhome.net‚ Parsera Information Technologies This tutorial aims to get the reader acquianted with the three of the open source JAVA reporting tools‚ namely JasperReports[1]‚ iReport[2] and JFreeChart[3]. A.What is a Report? B.How are JasperReports‚ iReport and JFreeChart related? JasperReports iReport JFreeChart C.Creating a Sample
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ACADEMIC LEARNING AND LANGUAGE LEARNING GUIDE Reporting Verbs In academic writing‚ you will often need to refer to the research of others‚ also called secondary sources. A reporting verb is a word which is used to talk about or report on other people ’s work. Reporting verbs can be used to great effect‚ but the difficulty with using them is that there are many‚ and each of them has a slightly different and often subtle meaning. Introduction In academic writing‚ it is important to present
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OF CREATIVE ACCOUNTING ON FINANCIAL REPORTING AND DECISION MAKING. (A Survey of Selected Financial Institutions in Nigeria)-jetibensi@yahoo.com By: Jackson Etibensi A Concept Note Submitted to the University of Calabar‚ Graduate School as Prerequisite for Admission into MSc. Accounting‚ Faculty of Management Sciences. INTRODUCTION: Financial Statements provides information that is used by interested parties (users) to assess and appraise the performance and financial Status of managers and the
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Notes from text: Large companies are sometimes guilty of unethical behavior. Often this unethical behavior takes the form of false or misleading financial statements. In one of the largest corporate fraud cases in history‚ energy giant Enron Corporation was forced to file for bankruptcy in December 2001 amid allegations that the company’s financial statements were deliberately misleading and false. Enron’s bankruptcy not only destroyed that company‚ but its auditor Arthur Andersen as well. More
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Capturing Mobile Phone Usage: Research Methods for Mobile Studies Carolyn Y. Wei Google weicar@google.com Abstract The small form factor and constant presence of mobile phones create unique challenges to the study of their use. Mobile phone use can be difficult for outsiders to observe because of the intimate nature of the devices. Mobile use can also be multimodal (voice and text)‚ further complicating data collection. The mobility and multitasking that are facilitated with the device pose logistical
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importance of investigative reporting comes into play. Investigative reporting is a type of journalism that tries to discover information of public interest that someone is trying to hide (English Definition of "Investigative Journalism"). The topic in which the reporter investigates is solely dependent on their own personal interest‚ or the interest of their editor. These topics could range from government and politics to police negligence. Despite the risks‚ investigative reporting is very valuable to
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BMC-III PAPER-II (EDITING) CONTENT No. Lesson Writer Vetter 01 Editing- An Introduction Sh. M. R. Patra Sh. S. K. Singh 02 Principles of Editing Sh. M. R. Patra Sh. S. K. Singh 03 Qualities of Editorial Staff Sh. M. R. Patra Sh. S. K. Singh 04 Responsibilities of Editorial Staff Sh. M. R. Patra Sh. S. K. Singh 05 News Room & News Desk Sh. M. R. Patra Sh. S. K. Singh 06 Editing Process Sh. M. R. Patra Sh
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