Reviewing Beneish’s manipulation index‚ we note a high probability of manipulation for both fiscal Year 5 and Year 6. The major factors of this are the rapid growth in sales and the level of accruals in earnings. The Company experienced negative cash flows from operations for both years as a result in significant decreases in A/R and inventories. Reviewing the financial ratios‚ we also noted the relationship between inventories and COGS‚ which is not included in Beneish’s index. The high growth rate of
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to the problem. 2) It is possible for a field to be omitted. This is only true for those fields which are not used for indexing (see below). Both field lists must contain at least one field. The problem section must use at least one field as an index. 3) Each case has a value known as the result. This
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components there are at the end. * length[A]: the size of the array * heap-size[A]: the number of items stored into the array A * Note: heap-size[A] <= length[A] * The root of the tree is at A[1]‚ i.e.‚ the indexing typically begins at index 1 (not 0). A[0] can be reserved for the variable heap-size[A]. Heap is implemented as an array‚ but its operations can be grasped more easily by looking at the binary tree representation. The mapping between the array representation and binary tree
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Topic maps are a new ISO standard for describing knowledge structures and associating them with information resources. As such they constitute an enabling technology for knowledge management. Dubbed "the GPS of the information universe"‚ topic maps are also destined to provide powerful new ways of navigating large and interconnected corpora. While it is possible to represent immensely complex structures using topic maps‚ the basic concepts of the model Topics‚ Associations‚ and Occurrences
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ACCESS TO NUTRITION INDEX GLOBAL INDEX 2013 Acknowledgements FUNDERS The Access to Nutrition Index (ATNI) would not have been possible without the generous support of the Global Alliance for Improved Nutrition (GAIN)‚ the Bill & Melinda Gates Foundation and the Wellcome Trust. ATNI was developed by GAIN’s Innovative Finance Program. Led by Chris Walker‚ the ATNI development team consisted of Michael Park and Valerie Pillonel‚ along with external consultants Craig Courtney‚ Rachel Crossley‚ and
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This article appeared in Corporate page of The Edge Malaysia‚ Issue 814‚ July 12 - 18‚ 2010 Quantitative Analysis… for football managers By Jasvin Josen In the heat of the world cup it is worthy to reflect on how football has impacted the financial world and what it could mean for the future. The amount of money generated by the football industry grew exponentially in the late 1990s and early 2000s‚ and has been steadily growing since. Record-breaking financial deals have been negotiated
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FILE OPERATIONS File can be thought of as “logical” or a “physical” entity. File as a logical entity: a sequence of records. Records are either fixed size or variable size. A file as a physical entity: a sequence of fixed size blocks (on the disk)‚ but not necessarily physically contiguous (the blocks could be dispersed). Blocks in a file are either physically contiguous or not‚ but the following is generally simple to do (for the file system): »Find the first block »Find the last block »Find
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or even polycarbonate‚ high index lenses are expensive. Because of their cost‚ it’s only natural that you would want to keep your high index lenses for as long as possible. Of course‚ the same is true for the frame as well. The longevity of your high index eyeglasses comes down to your selection of protective coatings for the lenses‚ your frame selection‚ and your use and care habits. Anti-Scratch Protective Coating High index lenses are made from high-refractive-index polymers. In other words‚ they’re
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TM Democracy index 2011 Democracy under stress A report from the Economist Intelligence Unit www.eiu.com Democracy Index 2011 Democracy under stress The Economist Intelligence Unit’s Index of Democracy 2011 Democracy under stress This is the fourth edition of the Economist Intelligence Unit’s Democracy index. It reflects the situation as of the beginning of December 2011. The first edition‚ published in The Economist’s The World in 2007‚ measured the state of democracy in September
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The Adobe InDesign Toolbar ® ® Selection Tool Pen Tool Pencil Tool Rectangle Frame Tool Rotate Tool Shear Tool Eyedropper tool Button Tool Hand Tool Fill Control Direct Selection Tool Type Tool Line Tool Rectangle Tool Scale Tool Free Transform Tool Gradient Tool Scissors Tool Zoom Tool Swap Fill & Stroke (arrow) Stroke Control Format Affects Text Apply Gradient Apply None Preview Mode Direct Selection Tool - Selects only the content of a frame‚ selects individual items within a group without having
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