The Matching Principle: Insights into Earning’s Usefulness to Investors.$ Harm Sch¨tt u Haas School of Business University of California at Berkeley Abstract This paper argues that matching expenses to revenues increases earnings’ usefulness to investors by providing an accounting rate of return (ARR) closer to current economic profitability. To test this‚ I estimate a proxy for a firm’s internal rate of return (IRR) in order to approximate the distortion between ARR and IRR. Results show that
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My mother has inspired me not to become a part of the workforce but to create a job. It is my dream to be an engineer. She pushes me to go to college but to think about the benefits of me gaining an education on a higher level. My mother aspires for me to take the skills learned and become a business owner. I probably will join the workforce as an independent contractor like she does so I can control my time‚ and be able to work independently. One thing that I have constantly battled with is why
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Learning September 9‚ 2010 Reflection Paper #1 Upon being asked about my future‚ I have always been met with anxiety and fear of such unknown. Growing up‚ as more and more of my peers developed their specific interests and even revealed desired career choices‚ I only felt lost in terms of what I wished to purse. I found that I was easily overwhelmed if I allowed myself to read too deeply into the dreaded “what am I going to do with my life” question. I have come to realize that it is much less
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Running Head: Culturally Sensitive Counseling for Native Americans Culturally Sensitive Counseling for Native Americans Catherine D. Dunn PSYD 8180 OL‚ SYSTEMS OF PSYCHPTHERAPHY Course Instructor: Denise Scatena‚ Ph.D May 21‚ 2010 ABSTRACT Historical trauma is defined as an aggregate of emotional and psychological wounding over the lifespan and across generations‚ emanating from massive group trauma and continues to impacts the group (http://en.wikipedia.org/wiki/Historical_trauma)
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I feel that Drug and Alcohol Counseling is a perfect fit for me because I qualify as a recovering addict and I know what I liked or disliked about my previous counselors‚ and here are several additional reasons that support my interest in the field. I love working with people‚ especially when lending a hand. I was raised around family businesses and throughout all my work experiences I can say that I truly have enjoyed any trade or industry that had me around people. I remember when I worked
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CASE EXAMPLE B: XYZ Counseling Agency‚ a Limited Liability Company‚ hired Chuck as an anger management counselor. Two months ago during a counseling session with a client named Wilbur‚ Chuck became very angry at Wilbur’s failure to improve and beat up Wilbur. A week earlier‚ XYZ Counseling had counseled Chuck about an incident in which he grabbed a client by the arm and shook him. XYZ Counseling has a specific policy against violence and has disciplined employees who violate it‚ but it has never
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The learning theory has two main concepts to help explain attachment formation. One concept is operant conditioning which explains attachment formation through a reinforced response. When an infant gets food its discomfort from its hunger will become happiness. The infant will now associate the happiness with food and so the food becomes the primary reinforcer. The person feeding the infant will also become associated with the happiness and becomes the secondary reinforce and an attachment will be
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designers to hone specific skills‚ maintain long-term and close relationships with service providers and vendors‚ and also to track trends and products more readily. Interior Designers are not to be confused with interior decorators; although the two careers are similar in some aspects‚ designers are limited to style‚ color palette‚ furniture‚ artwork‚ lighting‚ etc. Interior Designers focus mainly on layouts‚ safety‚ functionality‚ and creating a comfortable and desired environment for their customer’s
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conditions such as anxiety and stress‚ Christians can also be looking for answers and help to questions about their faith. In order to adequately address questions about the bible and the Christian faith a counselor who uses the bible. Christian counseling offers the best solution to questions of faith in Christ because it integrates secular psychology with biblical teaching in order
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Substance Abuse Counseling to Be: What is Substance Abuse Counseling? When Do I Counsel Someone? Why Would I Counsel? Due: June 20‚ 2014 WHAT: I am just starting to learn about the dynamics of substance abuse counseling. At this point‚ early on in my learning‚ I understand it to be a practice of advocacy to assist those persons with various levels of addiction in relation to drugs‚ alcohol and chemical dependency to a road of recovery. Substance abuse counseling identifies the
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