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    Clients come to therapy for different reasons. Some clients come because they need to talk to an expert about their problems. Others come because the authorities mandated them. These clients are never happy for being forced to see a therapist against their wish. Client who comes to therapy could change‚ but the willingness and the power to change could be hindered by negative thinking which could be corrected when client come to therapy. Encouraging and motivating clients towards a positive change

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    Asian Journal of Finance & Accounting ISSN 1946-052X 2012‚ Vol. 4‚ No. 1 Capital Structure and Firm Performance in the Financial Sector: Evidence from Australia Vedran Skopljak School of Economics and Finance‚ La Trobe University Kingsbury Drive‚ Bundoora‚ Vic 3086‚ Australia Tel: 61-3-9479-1111 E-mail: vedran.skopljak@latrobe.edu.au Robin H. Luo (Corresponding author) Department of Finance‚ Wuhan University Luojia Hill‚ Wuhan 430072‚ China Tel: 86-27-6875-2740 E-mail: robin.h.luo@gmail.com

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    Financial statement analysis (or financial analysis) is the process of reviewing and analyzing a company’s financial statements to make better economic decisions. These statements include the income statement‚ balance sheet‚ statement of cash flows‚ and a statement of retained earnings. Horizontal analysis (also known as trend analysis) is a financial statement analysis technique that shows changes in the amounts of corresponding financial statement items over a period of time. It is a useful tool

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    What Is Panera Bread Audit

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    Panera Bread Company (2010) Company Strategic Audit Contents Intro 3 Strategic View and Decision Making 3 Growth Strategy 4 Market development 4 Market penetration 5 Product development 5 Differentiation (according to Porter) 5 Vertical Integration 6 Concentration Strategy (Focus Strategy) 6 Competitive advantage 7 Core Competencies 8 Business portfolio 9 Business development 10 Abell type model: 11 Customer Groups: 11 Technologies: 11 Needs of customers:

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    general rule‚ revenue is normally recognized when it is:  A. measurable and earned. B. measurable and received. C. realizable and earned. D. realizable.   3. Which of the following measures of accounting income is typically reported in an income statement?  A. Net income B. Comprehensive income C. Continuing income D. All of the above   4. According to FASB‚ initial franchise fees should be recognized as income when:  A. the franchiser has substantially performed or satisfied all material services

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    COMPANY Financial Statement Analysis Project Table of Contents Part I ……………………………………………………………3 Part II …………………………………………………………...5 Part III …………………………………………………………..6 Part IV …………………………………………………………..7 Part V ……………………………………………………….......8 Part VI ………………………………………………………….10 Part VII …………………………………………………………11 Appendices …………………………………………………......12 Appendices AAPL 5 Year Balance Sheet Report…………………………………….12 5 Year Income Statement………………………………………...13 5 Year Cash Flow Statement……………………………………

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    Enron Stakeholders

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    BA 215 Spring 2007 Enron Stakeholder Assignment Enron was a dream come true for a lot of people‚ but it was also a nightmare waiting to happen for many more. I am going to examine the collapse of Enron from the management perspective. The three examples of Enron behaving badly that I am going to study are the incidents in Valhalla‚ the electricity trading in California and the conflict of interest between Andy Fastow and his special purpose entities (SPE). These are just a few cases that led

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    The Enron Scandal

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    report‚ it will show how Enron was involved in improper accounting practices that led to over $70 billion of losses and also Enron’s method that was used to able them in covering their losses. Enron’s fall and bankruptcy had affected not only the employees‚ but also the shareholders‚ U.S Citizens and also the impact that it had on other countries that Enron was affiliated with. The focus of this paper is on the creation of Enron’s business model that resulted in the fall of Enron. Also‚ how the SPEs

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    The Four Types of Financial Statements ACC/561 Version 4 December 22‚ 2012 Much success in today’s business world is tied in with numbers in the form of accounting and financial statements. Being able to understand and properly read these statements is a critical component in truly knowing a business and properly assessing its overall performance. In the accounting world there are four main financial statements that are universally understood and prepared for most publically traded companies

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    FINANCIAL STATEMENTS AND CASH FLOW 1. Liquidity measures how quickly and easily an asset can be converted to cash without significant loss in value. It’s desirable for firms to have high liquidity so that they have a large factor of safety in meeting short-term creditor demands. However‚ since liquidity also has an opportunity cost associated with it - namely that higher returns can generally be found by investing the cash into productive assets - low liquidity levels are also desirable to the

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