...Would someone buy a bike or other item sight unseen? The answer is, most likely not. Why is that? The answer is that most people want to buy value with their purchase, not just the item in question, hence the need for a buyer to feel assured that what they think they are buying is in reality what it should be. In other words, the buyer needs to be assured before making the buying decision that the buyer knows all the relevant facts surrounding a purchase. This is the concept of full disclosure in Generally Accepted Accounting Principles or GAAP. If one looks at the long history of the markets with the repeating boom and bust patterns the world has witnessed, one has to ask why this happens. Many brilliant minds have been doing research into what motivates or de-motivates an investor when it comes to making a purchasing decision. Over time one thing has become clear, full disclosure of any significant enough financial facts that may influence the judgment of an informed reader must be made known to the public. The reason stems from the fact that in order for all markets to operate efficiently, its participants must be able to do the same and that is only possible if companies fully disclose any material events that might affect an informed reader’s decision to buy or sell a stock or other investment. The caveat here is what is material? In some cases, the disclosure of certain items would give away trade secrets or other competitive advantages, thus hindering a company’s future...
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...targets. Soon afterwards, Qwest’s stock price had increased significantly, to higher than its original price. It was later discovered that Qwest had not been following the full disclosure principle and were misrepresenting nonrecurring revenue from things such as the sale of capital equipment as “data and internet service revenues”. They also failed to disclose the impact of these nonrecurring revenues. This memo will discuss questions related to the ethics and importance of the full disclosure principle as it relates to this case. 1. The full disclosure principle states that you should include all information that would affect a reader’s understanding of those statements in an entity’s financial statements. This is very important because many of the people who read financial statements in order to invest are not trained accountants. Following the full disclosure principle will allow investors to make informed decisions concerning the company. 2. In this situation, Qwest’s failure to disclose the extent of nonrecurring revenue misled investors into thinking the company was making more money than it actually was. Not only did the company not disclose that a lot of the revenue was nonrecurring, it purposely miscategorized them as “data and internet service revenues”. This information did not follow the full disclosure principle and contributed to investors making poor decisions on the company. 3. This sort of misrepresentation could have been avoided if Qwest...
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...Joshua Marston's superior and shattering Maria Full of Grace manages two of the hardest tasks a narrative film can achieve. For one, it tells a story of personal misery, shot through with strong ideological overtones, without reducing its protagonist to a mere symbol or its screenplay to a simple polemic. Moreover, it is the rare film that starts out very strong and gets increasingly better. Add into the mix that this is the Brooklyn-based Marston's debut feature, directing a new actress in nearly every scene of an all-Spanish-language movie—none of the cultural backgrounds or political dilemmas represented in the movie reflect Marston's own biography or experience—and Maria Full of Grace seems all the more impressive. To top it all off, at the time of this writing, Maria trails only the mass-marketed martial arts opera Hero as the highest grossing foreign-language release of the year. When aesthetic dexterity, cultural sensitivity, and positive audience response unite this pointedly, staying at home just shouldn't be an option. This exquisite and profoundly humbling film is as good as they come. Marston has reported that Maria Full of Grace was inspired by his acquaintance with a neighbor who came to Brooklyn as a drug "mule," the horribly but unavoidably cruel colloquialism for women, usually young girls, who are recruited to smuggle drugs into the U.S. (and, no doubt, elsewhere) by transporting them inside their bodies. These women swallow pellets hard-packed with cocaine...
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...More and more people are looking to get ahead in life, as in to require a job or advance in a field and some may look to the University of the West Indies to aid them in this pursuit. University education is high paced and requires extreme dedication and determination. To excel, students need to have a high level of concentration on their studies whilst they juggle everyday life. They are two types of students at the University of the West Indies; part time and full time. The life of part time students of the University of the West Indies is different from that of the full time students. The part time, University of the West Indies, students experience challenges with time management. Getting time off from work can be difficult as in some situations employers are not favourable to the idea of staff taking time from work hours to pursue education. The employer generally believes that is could affect the employees productiveness as they would have to cut workable hours which would impact the time required to have tasks completed. Attending classes on time and submitting assignments in a timely manner pose problems for part time students. As most of them are employed, getting too class after work can sometimes cause students to be tardy for school. The additional balancing of both work and school makes for an extremely packed schedule. This can limit the effectiveness of students which makes them submit assignments late or sometimes not properly completed. Part time students experience...
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...Title: Assessment Item 2: Critical Analysis Title Strategies for success in education: Time management is more important for part-time students than full-time community college students. Maccann, C., Fogarty, G. J. and Roberts, R. D. 2012. Strategies for success in education: Time management is more important for part-time than full-time community college students. Learning and Individual Differences, 22 (5), pp. 618--623. Topic This paper studies the relationships between the Big Five personality factors, time management, and A grade-point average in 556 community colleges students. A path model controlling for vocabulary, gender, and demographic covariates demonstrated that time management arbitrates the relationship between thoroughness and students' academic achievement at community college. Context From the internal evidence of the sources that the authors cite, it is apparent that numerous overlapping fields provide a context for the paper. The academic journal the article is published usually presents results and discussion of the given study that was being held between 556 community college students. Another paper that I examined that was relevant to m y study was An Analysis of Student Satisfaction: Full-Time vs. Part-Time Students written by Ana I. Moro-Egido Æ Judith Panades. This paper studies how full-time or part-time status affects students’ level of contentment with their degree programs. The data set was achieved from a graduate student analysis conducted...
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...Working Students * By krisSohma * September 15, 2011 * 622 Words * 1776 Views PAGE 1 OF 2 INTRODUCTION ------------------------------------------------- Many college students today work part-time. Employment during school could improve grades if working promotes aspects that correspond with academic success, such as industriousness or time management skills, or instead reduce grades by reducing time and energy available for schoolwork. Otherwise, working might be associated with academic performance, yet not directly influence it, if unobserved student differences influence both labor supply and grades. Unmotivated students might neither work for pay nor receive good grades because they put little effort into the labor market or school. In contrast, students uninterested in academics might work long hours that would otherwise have been devoted to leisure. Students might misjudge the link between college achievement and future earnings when making labor supply decisions. If so, obtaining a consistent estimate of how such decisions affect academic performance is prospectively important for policy consideration. A student refers to someone who is formally engaged in learning, especially the one who is enrolled in a school or college. You would call an individual a student if he or she is a learner. Employment then correlates to jobs, vocation, profession, and etc. W would you then define ‘working student’? On another person’s mind, they would think...
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...THUY LE The Part-Time Job with a Full-Time Challenge GIVING VOICE TO VALUE (GVV) SM 131 G3 RESOLVED: George will confront John about his illegal behavior. 1. What’s at stake for the key parties, including those that may disagree with you? What is important to them? What does the target value and why? George the part-time worker: John, his friend who is also his night time manager adjusted invoices and inventory reports in order to steal cash conflicts with his honesty, integrity and legality value. John's actions were wrong and could have serious legal repercussions. George is now involved so he can be punish with fines or sentence to prison if John were caught because he was presence and an acquaintance of John. He doesn’t want to be a rat by snitching or be a goodie-two-shoe by telling his friend it is wrong. John the night time manager: If he is caught, he may face jail time and a criminal record that will be hard for him to be employ again. Getting quick cash is important to him. He value dishonesty because he doesn’t feel like it is wrong to take advantage of unaccounted car parts and basically steal money from the company that trusted him. Car parts store the employer: Their profit is at stake because a fraudulent manager felt like he can use the loophole of undocumented inventory to fake returns for cash. Employer values honesty, integrity, responsibility and strong work ethics because it enable the company to operate smoothly and earn profit. 2...
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...Full Plate Non-Profit Organization Executive Summary I. SUMMARY Full Plate feeds 37 million Americans every year, but the fight to end hunger in America is far from ending. In 2010, 15% of the American population was “poor” according to the U.S. Census Bureau and 49 million Americans suffer from hunger. Full Plate’s concerns revolve around ending hunger in children, rural areas, assisting the elderly, and helping impoverished families. II. OUR ISSUES Hunger causes health risks in many areas of a child’s life. They may physically suffer from stunted growth or anemia. Cognitive and social development is decreased, limiting the skills needed to excel in school. Poor children also have less access to sufficient medical care. Since the 1900’s, increased poverty and unemployment in rural areas has lead to more hunger. Areas with low populations face higher prices due to less competition. The farther distance from larger cities raises fuel and transportation costs. Older Americans don’t have enough funding or programs to assist their needs. Families living below the poverty threshold must spend half of their income on basic living expenses instead of food. A lack of transportation prevents access to food and a lack of time prevents them from applying for applicable benefits. As a result, it’s an ongoing battle to end hunger in the midst of poverty, regardless of existing public and private assistance programs. III. OUR PROGRAMS Full Plate runs various programs...
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...Full Disclosure Principle Generally accepted accounting principles (GAAP) require certain information be disclosed in the audited financial statements of businesses. The full disclosure principle was adopted by the accounting professionals to ensure financial reporting of any financial facts significant enough to influence the judgement of an informed reader;” (Wiley & Sons, 2013). This principle is relevant to materiality and requires the full information be disclosed in the financial statements or in the notes to the financial statements. Need for Full Disclosure Full disclosure in financial report is necessary to help establish consistency in reporting from one company to another. It also standardizes accounting definitions, methods, and assumptions. The full disclosure principle exists to make sure the accounting policies are disclosed so users can understand what the basis of accounting in the company is, what the contingent liabilities are and how the company handled significant events or the details of property, plant and equipment. In short, the full disclosure principle is necessary so investors and other interested parties, who are familiar with reading financial information, have all the information to make informed, sound decisions about the company. The footnotes in the financial statements will disclose accounting policies regarding such things as revenue recognition, property depreciation policies, income tax and inventory accounting practices, Effects...
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...Full Disclosure August 8, 2012 Organizations and regulators are interested in information made publicly to investors. The form in which the information is presented in financial statements is an important aspect. The full disclosure principle is a tool used to establish how financial information is presented on financial statements. The full disclosure principle in accounting is an important part of financial statements. Full disclosure “calls for financial reporting of any financial facts significant enough to influence the judgment of an informed reader” (Kieso, Weygandt, Warfield, 2010, Chapter 24, pg. 1 para. 3). According to the Generally Accepted Accounting Principles (GAAP), organizations should present an essential statement that identifies the accounting policies embraced and complied by the reporting body (Kieso, et al.). Full disclosure statements should be the first notes compiled on the financial statements. Purposes of the full disclosure principle include: * Provide ethical and honest conduct * Provide accurate and fair disclosures and financial statements * Provide compliance and accountability The full disclosure principle must be exercised to financial officers and executives with justifiable business judgment and faith. The full disclosure principle is not easy to implement in an organization. The full disclosure principle can be costly to an organization, and the benefits are often hard to assess. Disclosure requirements have increased...
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...1.0 Background of the product As we know, sate or satay is a dish of seasoned, skewered and grilled meat that served with a sauce or call as kuah kacang. Satay may consist of diced or sliced chicken, goat, beef, and as extra. The more versions use skewers from the coconut palm frond, although the bamboo skewers are often used. These are grilled or barbecued over a wood or charcoal fire, then served with various spicy seasonings. Satay originated in Java, Indonesia which is almost available at anywhere and it becomes popular among the Asian countries including Malaysia, Singapore, Brunei, Thailand, Philippines and as extra. We are choosing satay as our main product because we try to differentiate it by adding seven types of flavor on that satay which is including black pepper, white pepper, honey, curry powder, kurma, chili pepper, and paprika powder. We try to offer something different from the other competitors product because as we know consumer are like to taste and try a new product, so we offer a different taste of satay. That satay will be mixed together with those flavors that make that product taste is very special from the original satay. 2.0 Objectives 2.1 To satisfy the customer need and wants First objectives that we want to achieve are by satisfied and meeting the customer need and wants. We want offer something that make customer feel they are choosing the right food to eat and they feel that they are consuming on the right thing without...
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...Quantum Computers & Quantum Cryptography Innovations in IT Mayi UmBayemake Health Informatics 500 May 17, 2015 Abstract This research pertains to Quantum Computers and Cryptography. These topics have emerged greatly in the past few years, are proven to be very important and useful to businesses. The use of quantum computers and cryptography will be able to offer faster processing of information and security. Quantum computers are being developed with qubits to hold an exponential amount of data. This could be proven a necessity for any business or organization. Quantum Cryptography is the ability to encode data on a computer making it difficult for it to be decoded. This causes the data to be nearly impossible for copying. In this paper I will discuss how this emerging technology will benefit my organization. Introduction The topic of technology is an ever revolving topic that changes happen daily. From phones, to computers, vehicles and anything that you can think of, technology has made its impact. Computers have been the fastest evolving technology for decades. Computers have changed so much that people have given up on learning all of the updated emergences. Quantum technology has been in the making for years now. This system is supposed to offer a faster and discrete way to process information. Albert Einstein and his associates did not believe in the viability of Quantum mechanics and felt that its “power” will never be harnessed. They presented many theories...
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...Gartner's 2012 Hype Cycle for Emerging Technologies Identifies "Tipping Point" Technologies That Will Unlock Long-Awaited Technology Scenarios 2012 Hype Cycle Special Report Evaluates the Maturity of More Than 1,900 Technologies Big data, 3D printing, activity streams, Internet TV, Near Field Communication (NFC) payment, cloud computing and media tablets are some of the fastest-moving technologies identified in Gartner Inc.'s 2012 Hype Cycle for Emerging Technologies. Gartner analysts said that these technologies have moved noticeably along the Hype Cycle since 2011, while consumerization is now expected to reach the Plateau of Productivity in two to five years, down from five to 10 years in 2011. Bring your own device (BYOD), 3D printing and social analytics are some of the technologies identified at the Peak of Inflated Expectations in this year's Emerging Technologies Hype Cycle (see Figure 1). Gartner's 2012 Hype Cycle Special Report provides strategists and planners with an assessment of the maturity, business benefit and future direction of more than 1,900 technologies, grouped into 92 areas. New Hype Cycles this year include big data, the Internet of Things, in-memory computing and strategic business capabilities. The Hype Cycle graphic has been used by Gartner since 1995 to highlight the common pattern of overenthusiasm, disillusionment and eventual realism that accompanies each new technology and innovation. The Hype Cycle Special Report is updated annually to track technologies...
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...5 Skill Statements Assignment You are provided 5 text boxes in which to submit in each a good, accomplishment-based statement. Please complete each statement, save the document as a Microsoft Word document and submit to the Dropbox on D2L Grading Criteria: For each statement the following areas are worth 2 marks, totaling 10 per statement. One Sentence | Is the skill statement one sentence long? | Action Word | Has an action word been included? Is the statement active or passive? | Skill Highlighted | Has one specific skill been highlighted per statement? | Specific/Example | Has clarification or an example been given to explain the skill? | Accomplishment | Has an accomplishment been included? | Skill Statement #1 Submission | Worked effectively in a team of marketing group project at langara and achieved optimal collective results | Sentence/2 | Action /2 | Skill /2 | Example /2 | Accomplish/2 | Feedback | | Grade: /10 Skill Statement #2 Submission | Planned and led the group project of survey on technology through questionnaire and got required data. | Sentence /2 | Action /2 | Skill /2 | Example /2 | Accomplish /2 | Feedback | | Grade: /10 Skill Statement #3 Submission | Presented a PPT on IT project in front of all students with proper management of timing to each slide and appreciated by all staff members. | Sentence /2 | Action /2 | Skill /2 | Example /2 | Accomplish /2 | Feedback | | ...
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...Xác định giới tính (quyết định giới tính, tiếng Anh: xác định giới tính), và nam nữ khác và cá nhân là sinh vật của cá nhân trong giới tính được xác định [* 2] [* 3] . Sinh sản hữu tính làm các loài động vật và thực vật trong, chẳng hạn như nam và nữ cơ quan sinh sản ở đó. Hình thành cơ quan sinh sản của cả hai phụ nữ của nam giới trong cùng một cá nhân lưỡng tính và một số sinh vật, sinh vật đơn tính khác gốc của nam và nữ được xác định trên cơ sở cá nhân. Chúng tôi mô tả việc xác định giới tính của đơn tính khác gốc sinh học chủ yếu, một số chạm tới biểu hiện giới tính của sinh vật lưỡng tính ở đây. Tổng quan [ sửa ] Tạm chia thành các kiểu xác định giới tính, di truyền giới tính được xác định bởi di truyền xác định giới tính được xác định và tùy thuộc vào môi trường đặt cá nhân xác định giới tính môi trường , chẳng hạn như xác định mà không phụ thuộc vào di truyền có thể được chia thành [* 2] ( Bảng 1 ) . Tham gia vào việc xác định di truyền nhiễm sắc thể một nhiễm sắc thể được gọi là một nhiễm sắc thể X - nhiễm sắc thể Y - Z nhiễm sắc thể có bốn loại · W nhiễm sắc thể. Nam dị hợp trong việc xác định phong cách được gọi là, nữ tương đồng với một cặp nhiễm sắc thể X. Không có một nhiễm sắc thể Y chỉ có nhiễm sắc thể X hoặc lẻ (XY loại), hoặc với một nhiễm sắc thể Y và nhiễm sắc thể X nam (loại XO). Được chỉ định bởi các biểu tượng O mà bạn không có một trong các nhiễm sắc thể giới tính theo cách này. Nữ dị hợp trong việc xác định phong cách được gọi là, con đực có một cặp...
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