The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* KATHERINE A. GUNNY‚ University of Colorado 1. Introduction Earnings management can be classified into two categories: accruals management and real activities manipulation (RM). Accruals management involves within generally accepted accounting principles (GAAP) accounting choices that try to ‘‘obscure’’ or ‘‘mask’’ true economic performance (Dechow and Skinner
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INCOTERMS 2010 Lecturer : Bui Thanh Trang‚ Ph.D INCOTERMS 2010 • • • • What are Incoterms? What is purpose of Incoterms? Scope of Incoterms? Structure of Incoterms? What are INCOTERMS? A set of rules for the interpretation of trade terms‚ in a contract of sale. ICC official rules for the interpretation of the trade terms INCOTERNS 1936 is first published by ICC‚ amendments and additions were made in 1953‚ 1967‚ 1976‚ 1980 ‚ 1990‚ 2000 and 2010. I. PURPOSE OF INCOTERMS
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Mental disorders are huge impacts in people lives. In the movie K – Pax‚ Robert who was also known as prot throughout the movie had a mental disorder due to traumatic events in his life. The events caused prot to have multiple different personalities and caused him to react to certain situations differently. One disorder prot can be diagnosed with Dissociative Identity Disorder‚ (DID). DID is an effect of severe trauma during early childhood‚ usually extreme‚ repetitive physical‚ sexual‚ or emotional
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WHO collaborating Centre for Research on the Epidemiology of Disasters - CRED Annual Disaster Statistical Review 2010 The numbers and trends Debby Guha-Sapir‚ Femke Vos‚ Regina Below with Sylvain Ponserre Annual Disaster Statistical Review 2010 The numbers and trends Debby Guha-Sapir Femke Vos Regina Below with Sylvain Ponserre (UNISDR) Centre for Research on the Epidemiology of Disasters (CRED) Université catholique de Louvain – Brussels‚ Belgium Acknowledgements The data upon which this report
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Diet 1310 650 Brenda Speight‚ Instructor Vitamin K Vitamins are a group of organic substances essential in small quantities to normal metabolism‚ found in minute amounts in natural foods or sometimes produced synthetically. Vitamins help our bodies metabolize nutrients and grow cells. They come in two forms: those tat dissolve in water (vitamins B & C) and those that are absorbed and stored in fat (vitamins A‚ D‚ E‚ and K). Vitamin K named for the German word for clotting "koagulation"
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Abstract: Personal information is an essential part of our identification and is useful in many aspects of our life. However‚ it’s also becoming more and more vulnerable in contemporary society with a multitude of approaches for collecting and using people’s information emerges. The leak and abuse of personal information can cause serious troubles to people’s life and selling others’ information for commercial purposes has long been regarded as unethical behaviour in business world. With the backdrop
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Aquino said Wednesday after signing the law which makes enrollment in kindergarten compulsory before children can begin the traditional six years of primary school and adds two more years to high school. The Enhanced Basic Education Act of 2013‚ or the K-to-12 Act‚ establishes a “universal kindergarten” and introduces Grades 11 and 12 to high school education in public and private schools. Students will have to complete the extra education to qualify for university. Until this law’s enactment‚ the
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The letter K comes from the letter Κ (kappa)‚ which was taken from the Semitic kap‚ the symbol for an open hand.[2] This‚ in turn‚ was likely adapted by Semites who had lived in Egypt from the hieroglyph for "hand" representing D in the Egyptian word for hand‚ d-r-t. The Semites evidently assigned it the sound value /k/ instead‚ because their word for hand started with that sound.[3] In modern-day English slang‚ the word "k" is used as a substitute for the abbreviation "O.K."‚ or "Okay." In International
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beauty. Amidst the border tension‚ presence of the military and internal disturbance‚ the state of Jammu & Kashmir has never failed to attract tourists from around the world. Those who have visited Kashmir have become its lovers and those who have not; J&K is their dream destination. The lush flower valley‚ snow clad mountains‚ natural lakes‚ the Moghul and Tulip Gardens have all added up to the untainted beauty of Jammu & Kashmir. This northern state of India is blessed with many well -known beautiful
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Incoterms 2010 Roland Satchell VP CDCS Strictly Private and Confidential 1 Meet the presenters: Charnell Williams‚ North America Import Product Manager Charnell is a Director in Citi‘s Global Transaction Services where she is a Product Manager for Import Products and Services. In the International Banking community Charnell is recognized as a Trade Expert with over 34 years of experience. She is on the BAFT-IFSA Board of Directors‚ the ICC Drafting Committee for ISBP‚ and serves as
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