distribution to stockholders. 14.The SEC requires companies to disclose their dividend policy in their annual report. 15.All dividends‚ except for liquidating dividends‚ reduce the total stockholders’ equity of a corporation. 16.Dividends payable in assets of the corporation other than cash are called property dividends or dividends in kind.
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society in their six by nine cells‚ awaiting a gurney to take them on their final trip. The debate over capital punishment has long been discussed‚ with the only alternative being life imprisonment. According to TheSentecingProject.org‚ there are 159‚000 inmates serving life sentences without the chance of parole. Is there an alternative way for these inmates to repay a portion of their debt back to society‚ instead of continuing to add to it? There is something more productive that can be done with
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6.) Alternative sentencing (Instead of sending juveniles to industrial schools). Example‚ probation which would include the completion of a community service order‚ or drug program. Many juvenile offenders can be effectively rehabilitated through community- based supervision and intervention. There is need for alternatives to detention; research on traditional confinement in large training schools or correctional facilities has found relatively high recidivism rates (Austin‚ Johnson and Weitzer
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CONSUMER BEHAVIOR AUDIT The Consumer Behavior Audit is divided into the following sections: MARKET SEGMENTATION A. External Influences B. Internal Influences C. Situational Influences D. Decision-Process Influences PRODUCT POSITION A. Internal Influences B. Decision-Process Influences PRICING A. External Influences B. Internal Influences C. Situational Influences D. Decision-Process Factors DISTRIBUTION STRATEGY A. External Influences B. Internal
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professionals. Theories of Ethical Behavior * Some ethical choices difficult simply due to the temptation or pressure to pursue one’s self-interest. * Other choices are complicated by sheer difficulty of sorting out the issues and deciphering what might be appropriate or inappropriate actions to take. * 3 overlapping methods/theories of ethical behavior: * (1) Utilitarianism- the interests of all parties affected‚ not just one’s self-interest should be considered. * (2)
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eventually drawn into Livent’s fraudulent schemes by its principal architects‚ including Maria Messina‚ the company’s chief financial officer (CFO). Messina‚ a former partner with Deloitte & Touche’s Canadian affiliate‚ had previously served as Livent’s audit engagement partner. The fraud unraveled following Livent’s takeover by an investment group led by Hollywood mogul Michael Ovitz. The new management team installed by Ovitz soon found that “massive‚ systematic irregularities” permeated the company’s
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Humans are on a constant quest in the search for perfection and advancement in all areas of life through progressive scientific knowledge. From such a stance‚ the future of humans appears boundless with all the potential possibilities biotechnology provides‚ but such developments will cause ethical‚ social and biological implications. Biotechnology‚ at its simplest is technology based on biology – it employs the use of cellular and bimolecular processes to develop products and technologies. The
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Project What is the purpose of auditing? Describe the relationship between internal controls and the audit process. Answer The purpose of an audit is to provide financial statement users with an opinion by the auditor on whether the financial statements are presented fairly‚ in all material respects‚ in accordance with the applicable financial reporting framework. An audit also enhances the degree of confidence of intended users in the financial statements. Financial audits add credibility
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Many offenders in the prison system are diverted to different alternative outcomes in the sentencing process. The different alternatives are a newer approach than what it used to be before World War 2. The sentencing process is the post-conviction stage of the criminal justice process‚ in which the defendant is brought before the court for the imposition of a penalty. If a defendant is convicted in a criminal prosecution‚ the event that follows the verdict is called sentencing. A sentence is the
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Highlander International‚ Inc. is a public corporation‚ which lists its stock on NYSE. It is known for design‚ manufacturing‚ and distribution of toys and sporting goods. Over the past several years‚ Highlander has been experiencing increasing sales and recently posted revenues of $10.7 billion. Its primary US customers include ToysRUs‚ Target‚ and Walmart. Since 2000‚ it has been audited by E&Y. Highlander International‚ Inc. hired Max Million as the company started to reach $25 in sales and
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