GAAP v. non-GAAP: Impacts on Financial Statements A non-GAAP financial measure is a numerical measure of past or future financial performance‚ financial position or cash flows that includes amounts that are excluded from the most directly comparable GAAP measure or excludes amounts that are included in the most directly comparable GAAP measure. Some common examples of non-GAAP earnings measures are cash earnings‚ operating earnings‚ EBITDA and FFO. The non-GAAP numbers impact revenue numbers without
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Amazon vs. Apple: Competing Ecosystem Strategies by Ron Adner | 11:59 AM March 19‚ 2012 The most viable rival to Apple’s iPad isn’t produced by a traditional hardware firm. Samsung‚ Motorola‚ Toshiba‚ HP‚ RIM and HTC have hardly made a dent in Apple’s dominance. Remarkably‚ the leading challenger is online retailer Amazon‚ with its Kindle Fire tablet. The innovation game is changing. Delivering great products is no longer sufficient for success. And as the Fire’s limited memory‚ ho-hum processor
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marriages? This is the ongoing debate our generation will have to address. California has been in the epicenters of this debate; as we witnessed voters oppose gay marriage in the elections of 2008. The success of Proposition 8 discriminated against those of homosexual orientation. Proposition 8 adjusted California’s marriage laws to prevent a change in language‚ favoring the majority of heterosexual America. As California’s constitution in article 1‚ section 7.5 reads‚ "Only marriage between a man and
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Segmentation • Customers’ insight Step 2 Step 3 WHAT WE ARE SELLING (benefits) & WHY SHOULD THEY BELIEVE (RTBs) • Define consumer target • Product features: unique selling points • Rational benefits: what they will receive • Emotional benefits: how they feel WHAT WE WANT ADVERTISING TO DO FOR THE BRAND (STRATEGIC CHOICES): • Define where brand is on brand love curve • Choose a strategy for it Step 4 Step 5 WHAT PEOPLE THINK‚ FEEL (DESIRED RESPONSE) WHAT THE LONG RANGE FEELING IS THAT BRAND EVOKES
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Proposition 187: Don’t Mess With Texas In November of 1994‚ Californians passed the most controversial piece of state legislation this decade. Proposition 187 was designed to stem the flow of illegal aliens into California by withholding all non-emergency medical benefits from non-naturalized citizens. Latinos turned out in record numbers to voice their disapproval‚ and for good reason too. The health care resolutions of Proposition 187 were products of poor reason and unsound economic judgment
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Gettier’s argument against the traditional account of knowledge‚ aka "The Gettier Problem"‚ is knowledge defined as justified true belief. The idea of justified true belief declares that in order for a given proposition to be true‚ one must believe more than the relevant true proposition‚ but also to have justification for doing so. Gettier argues that the traditional conditions for knowledge in the JTB (justified true belief) model are not sufficient. In other words‚ in some cases‚ meeting the
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The Value of Organizational Values What’s the value in values? Organizational values define the acceptable standards which govern the behaviour of individuals within the organization. Without such values‚ individuals will pursue behaviours that are in line with their own individual value systems‚ which may lead to behaviours that the organization doesn’t wish to encourage. In a smaller‚ co-located organization‚ the behaviour of individuals is much more visible than in larger‚ disparate ones
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EXECUTIVE SUMMARY Apple Computer’s 30-year history is full of highs and lows‚ which is what we would expect in a highly innovative company. They evolved throughout the years into an organization that is very much a representation of its leader‚ Steven Jobs. Apple made several hugely successful product introductions over the years. They have also completely fallen on their face on several occasions. They struggled mightily while Jobs was not a part of the organization. Apple reached a point where
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about who is better: Apple or Samsung. They are both great brands‚ but I can say that many more people would rather have an Apple device over a Samsung especially when it comes to the phone they have. Now‚ I know some people would completely disagree with the points that I have‚ but this is what other people are saying and I would have to agree with a few of them because personally I prefer Apple over Samsung. I do know that there are those who would have Samsung over Apple or vice versa‚ but when
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These four propositions lead to a contradiction that is the cause of the mind-body problem. There are three main approaches to this problem‚ which each state that at least 1 of the propositions must be false. Materialism is the philosophical doctrine that minds and bodies are completely physical; they are spatial and subject to physical law. Idealism which states the world is wholly spiritual; it is neither spatial not subject to physical law but still has consciousness and intentionality. Finally
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