Abstract A quality of earning assessment is a tool used by analyst to determine the correlation between accounting income and economic income. The techniques to analyze accounting income and economic income include: comparing accounting principles‚ reviewing changes in accounting principles‚ analyzing discretionary and warranty expenditures‚ understanding replacement cost of assets and managements and auditors opinion of the company. A quality of earnings assessment of PepsiCo is applied to
Premium Generally Accepted Accounting Principles Revenue Balance sheet
information gathered in “The Dangerous Morality of Managing Earnings‚” there are five generalizations in how to manage short term earnings. They are how managers manipulate records to benefit themselves or the company. It seems that there is no true uniformity in short term earnings and each felt that rules could be bent by manipulating operating procedures‚ accounting methods‚ deferring expenditures‚ budget target‚ or by changing the short term earnings in sales and expense was justifiable. Although
Premium Finance Term Management
Good afternoon everyone‚ today we are going to continue to talk about the consequence of Earning Management‚ I am xxx We will present the bad side of earning management through 2 cases‚ The first one is Enron: what happened and what we can learn from it and the second one is the ethical dilemma at Northlake. Both cases are present how management is motived to manipulate accounting numbers to achieve their specific purpose‚ for example in the first case‚ Enron increased their net income through
Premium Water pollution Cost Ethics
EPS Accounting Report: Development and Problems Earnings per share is the portion of a company’s profit allocated to each outstanding share of common stock. The computation of earnings per share is income minus preferred stock dividends divided by weighted average number of shares of common stock outstanding at the end of the period. Earning per share is considered to be the single most important metric to determine a company’s profitability which is crucial to the decision making of potential
Premium Management Balance sheet Costs
Issue: Earnings Management 1.1 Definition of Earnings Management A commonly acknowledged definition of earning management by Healy and Wahlen (1999) demonstrates that managers implement personal judgement in financial reporting and transactions to manipulate financial reports for misleading some investors about a company’s financial performance or influencing contractual outcomes that reply on the numbers. Based on several researches‚ Lawrence (2009) concludes that earnings management generally
Premium Management Marketing Balance sheet
profProfessional Boundaries and Expectations for Nurse-Client Relationships Acknowledgement The College of Registered Nurses of Nova Scotia gratefully acknowledges the Alberta Association of Registered Nurses (AARN) for permission to adapt‚ in whole or in part‚ their document Professional Boundaries: A Discussion Paper on Expectations for Nurse-Client Relationships (1997). Abstract The mission of the College of Registered Nurses of Nova Scotia (the College: CRNNS) is “Registered nurses regulating
Premium Nursing
BOUNDARY LAYER THEORY INTRODUCTION The concept of boundary layer was 1st introduced by L.Prandtl in 1904. Figure 7-1. Viscous flow around airfoil A structure having a shape that provides lift‚ propulsion‚ stability‚ or directional control in a flying object. Boundary layer is formed whenever there is a relative motion between the boundary and the fluid. Boundary layer thickness: 1. Standard thickness - signified by ‚” it is define as the distance from the boundary layer
Premium Viscosity Aerodynamics Reynolds number
r boundariesAlexandra Akanel Assignment 4 Task 4 (2.1 and 2.3) Boundaries Boundaries ground our ethics and they are important to recognising our limitations and realising when change is needed. Obvious boundaries such as the appropriateness of the teacher/learner relationship are strong ethical issues. As teachers‚ we need to maintain and model a standard of morality and protect ourselves from intrusion into our personal life and space. This can prove quite difficult because we are
Premium Morality Ethics Psychology
CONCEPT ANALYSIS 2. PROFESSIONAL BOUNDARIES Professional boundaries separate therapeutic behavior of the registered nurse from any behavior which‚ well intentioned or not‚ could lessen the benefit of care to clients‚ families‚ and communities. Merriam-Webster’s dictionary (11th ed.). (2005) defines “boundary” as some thing that indicates or fixes a limit. Being clear about professional boundaries ; nurses must maintain their professional boundaries and be aware of events or situations
Premium Nursing
Chapter 10: Vertical boundaries Chapter 10: Vertical boundaries Aim of the chapter To understand the factors that influence the ways in which transactions on a vertical chain (value chain) should be/are located on the market–organisation continuum. Learning objectives On completion of this chapter and the essential reading‚ you should have a good understanding of the following terms and concepts: • transaction cost economics • strategic calculation. Essential reading Buchanan‚ D. and
Premium Transaction cost Economics Contract