is completely ethical. As stated before‚ many journalists turn to Photoshop in order to present their photo in the most professional manner possible‚ and this is seen in the Reuters code of conduct: Photoshop is a highly sophisticated image manipulation program. We use only a tiny part of its potential capability
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Accruals and the Prediction of Future Cash Flows: evidence from China Background Predicting the company’s future cash flows is of high significance in accounting and finance areas alike‚ due to the fact that the ability of company generating cash flows substantially influences its securities value. For this purpose‚ Financial Accounting Standards Board (FASB) states that the primary objective of financial reporting is to provide information to help investors‚ creditors‚ and others in assessing
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will either pay a higher price for imported goods or buy domestic products which generally cost more. Because consumers do not monitor the earnings of import companies the import companies are able to manipulate earnings nearly unhindered. This manipulation of
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feelings are destroyed and no one is unhappy because they don’t know happiness but all this could change by the hands of one outcast. These two societies ruled in different ways-one through fear and the other through psychological and physical manipulation- present successful ways to maintain order and power‚ although they differ greatly and outcasts have different aims and uses. In a society where fear is predominant‚ physical and mental capacities reach a stagnant state as the will to survive and
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betrayal. All these themes are present in Othello. Most dominant‚ however‚ are manipulation and jealousy. Jealousy runs the characters’ lives in Othello from the beginning of the play‚ when Roderigo is jealous of Othello because he wishes to be with Desdemona‚ and to the end of the play‚ when Othello is furious with jealousy because he believes Cassio and Desdemona have been engaging in an affair‚ but manipulation the prominent action that fuels the jealousy within Othello. Some characters’ jealousy
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pleasing to look at? Should we publish photographs of war and conflict if it makes people feel uncomfortable and gets in the way of politics or justice? Can we take a roll of film and start cutting and pasting the images together without calling it manipulation? My argument in this essay is that‚ to be a better photojournalist‚ we have to look further into the ethical issues that have occurred in the past and analyse what it means to be a photojournalist who works with honesty and integrity. The occurrence
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“Honesty is a very expensive gift. Do not expect it from cheap people” Warren Buffet Table of Contents Introduction 2 History 2 Origen of the crisis 3 Probable Reasons for the LIBOR manipulation 5 Main players involved in the LIBOR scheme 6 Recommendations on what to do to avoid this problem 6 Reference List 8 What when wrong with LIBOR rates? Introduction
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practice of managing reported earning? He should not permit to continue this practice‚ because it distorts the quarterly earnings for both the division and the company. The distortions of the division’s quarterly earnings are troubling because the manipulations may mask real signs of trouble and it may mislead external users of the financial statements. Lansing should not be rewarded for manipulating earnings because the permissive attitude of top
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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 manipulation may not be a result of intentional fraud‚ it is interpretations of the accounting rules and aggressive operating activities; thus creating a lack in ethical judgment on behalf of the manager. This makes a manager look to be an opportunist and/or
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Detection of Earnings Manipulation‚” Financial Analyst’s Journal‚ September/October 1999: 24-36. Binder‚ J.‚ “The Event Study Methodology Since 1969‚” Review of Quantitative Finance and Accounting‚ Volume 11 1998: 111-137. Cook‚ T. and H. Grove‚ “Stock Market Reaction to Allegations of Earnings Management‚” Journal of Forensic and Investigative Accounting‚ 2009‚ Issue No. 2-forthcoming. Dechow‚ P.‚ R. Sloan‚ and A. Sweeney‚ “Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject
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