1. What is earnings management? The companies use earnings management as a strategy by which they can easily control and manipulate their earnings to reach their pre-determined earning target. 2. Why do companies employ earnings management techniques? Accountants cannot predict every business structure‚ every new and innovative transaction. Therefore‚ they build up principles that allow for flexibility so that they can adapt to changing circumstances. However‚ people make use of that flexibility
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My life in 5 years Motherhood is my calling in life‚ I feel as though it wasn’t a choose but something I was born to do. Some people grow up wanting to be a fireman or dancer. I knew from very young that I was meant to be a mother and that one day my children will do something amazing. I have an amazing life‚ between my two amazing children‚ my days are filled with joy‚ happiness.‚ and occasionally heartache. Everyday is a new adventure with them. I live my life with excitement and creativity.
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CHAPTER 1 1.1 INDUSTRY PROFILE 1.1.1 About this Industry: Finance and Share Market. [pic] 1.1.2 BSE • The Bombay Stock Exchange (BSE) (formerly‚ The Stock Exchange‚ Bombay) is a stock exchange is the oldest stock exchange in Asia. • The equity market capitalization of the companies listed on the BSE wasUS$1.63 trillion as of December 2010‚ making it the 4th largest stock exchange in Asia and the 8th largest in the world. • The BSE has the largest number of listed
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sources of fund is known as cost of capital. Cost of capital is only minimum required rate of return to earn on investment and it is not the actual earning rate of the firm. Retained earnings‚ used as a part of the capital structure of a business firm‚ is that part of the earnings available to common shareholders not paid out as dividends or the earnings plowed back into the firm for growth. As such‚ their cost to the firm is an opportunity cost. In other words‚ they could have paid the money out as
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Share Valuation Valuation Situations 1. Initial Public Offerings (IPOs) An initial public offering is the first sale of shares by a company to the public. The shares then become publicly traded. 2. Management Buy-outs (MBOs) A management buy-out is a form of acquisition in which the existing managers of a company acquire a large part or all of the shares of the company. 3. Management Buy-ins (MBIs) A management buy-in is a form of acquisition in which a manager or management team from
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Blockbuster Case Analysis I. Strategic Profile and Case Analysis Purpose: The Blockbuster firm is a leading provider of rental movie and game entertainment with approximately 8‚000 stores. The company operates in the US‚ Europe‚ Latin America‚ Australia‚ Canada‚ Mexico and Asia. Blockbuster is headquartered in Dallas‚ Texas and employs 58‚561 people; this figure includes full-time‚ part-time and seasonal employees. The company recorded revenues of $5‚287.9 million during the financial year
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Introduction: It is apparent that media and culture today are of crucial importance to real life. During last half century‚ due to the rapid development of technology‚ a number of media tools appeared in the public‚ including radio‚ television‚ popular music‚ movies and some other forms of mass media. Especially‚ the rise of films makes the culture industry as an increasingly interesting topic. When we speaking of culture industry‚ we might think about the influence from mass media and what is the
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Essentials - you must achieve all nine. | | | Performance Objective | Activity | Performance indicator | 1 Demonstrate the application of professional ethics‚ value and judgement | Example of relevant activities Keep up-to-date with all codes of conduct and professional standards. Provide a description of how you have dealt with situations where your professional ethics‚ values or judgement were challenged Discuss with others (e.g. your manager) how you would deal with situations which could
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Essay #1 My goal is to contribute my skills in creating an equitable and strife free society with the help of media. I would like to be a media entrepreneur in the next five years. After graduating‚ apart from worked as an IT support executive‚ I prepared for Civil Service Exams‚ and worked as volunteer for couple of NGOs which gave me exposure to various Socio-Economic issues and learnt how media can be used to resolve these issues. After careful contemplation‚ I chose media as my career path and
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Company’s Act 1956‚ share means a part in the share capital of the company and it also includes stock except where a distinction between stock and share capital is made expressed or implied. TYPES OF SHARES: As per the provision of section 85 of the Companies Act‚ 1956‚ the share capital of a company consists of two classes of shares‚ namely: 1. Preference Shares 2. Equity Shares PREFERENCE SHARES: According to Sec 85(1)‚ of the Companies Act‚ 1956‚ a preference share is one‚ which carries
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