...asset. On the books, accumulated depreciation represents the amount claimed so far. Claiming depreciation gets you a slight tax break (say 15% to 35%). Prices go up in the mean time. Corporations generally invest in debt or stock securities for one of these three reasons: Corporations may have excess cash, to generate earnings from investment income, and for strategic reasons. A large technology, drug or medical device company may invest in a promising startup that is developing new products which may be complementary to the buyer's product line. If the new technology holds promise, the buyer may buy the startup outright and make it a secondary if not, the buyer may sell or write off the investment. The rationale is simple, it is often cheaper to invest in a startup than to develop a new technology in-house, besides, stock ownership gives the buyer the right to examine the books and become privy to inside information. Large technology companies such as Intel or Cisco have large portfolios of technology startups through their venture capital arms. Companies may elect to use the fair value measurement option at the time the financial instrument is originally recognized or when some an event triggers a new basis of accounting. Market to market accounting can change values on the balance sheet frequently. In contrast the historical cost is based on the past transactions. Valuation guidelines are mainly useful to compare the market value of investments with book value of investments...
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...Book Report #2 My second book was The Leadership Pill by Ken Blanchard and Marc Muchnick. They relay a parable of a pill that one can take that encompasses all of the attributes of a highly successful manager. Although many peoples’ stories warrant justifiable consideration, it is questionable to me as to whether the explanations of others are the truth. This is a difficult topic for me, and I believe that it would be difficult for most people. I did not realize that this book entailed actually taking a drug. This totally weirded me out. According to this book, it seems as though middle management is a bit ignored as long as they do their job acceptably. The Leadership Pill was a good book and not only made me think, it made me learn. These people wonder whether or not such a pill would be a miracle or a hindrance. It made me smile a bit when it spoke of its various hypothetical drug interactions. How nice it would be to simply be able to take a Leaderhip Pill, and then have everything work well. However, some people like me have a weird fear of drugs and would be afraid to take anything, well, at all. ( I would hate to see myself as a resistant old person. I hate taking my vitamins as it is. ) I really am glad that I was able to take this class. There are so many that I am required to take that just take the joy out of my life and make me question my sanity. I do not understand how anyone could have any sort of passion about finance. I often wonder if there...
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...Auggie and me by R.J. Palacio Published by Alfred A. Knopf and Penguin Random House LLC Copyright Date: The Julian Chapter:2014 Pluto:2015 Shingaling:2015 Genre: Realistic Fiction In Summary: The Julian Chapter is about Julian’s side of Wonder. Julian’s side is about his bullying to Auggie and what big consequences it can have, and lessons and moments that will be a bit touching. Pluto is about a boy named Christopher who has used to play with Auggie and played with him, with also in the present, facing problems from going to be divorced parents and himself. And lastly Shingling, A girl named Charlotte acts even at unnecessary times and always trying to be in the popular group and always trying to be cool with the other kids. And the setting...
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...never read any of the course’s books or even attending one of the classes, that was bad. When Heather Childers of the show Fox and Friends: First called out the class solely for its assigned books without mentioning any of its activities, including class discussions on the 9/11 Commission Report and watching the movie “Zero Dark Thirty,” that made matters worse. But the most unfortunate moment of this episode was when the UNC College Republicans, under its chairman Frank Pray, started a petition asking Chancellor Carol Folt to condemn the course, saying the readings “justify terrorism” and “desecrate the victims of the September 11 attacks.” Of course, the College Republicans followed this by boasting how proud the group was of one of the club’s newest members,...
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...This week, I am going to tell you about a funny book I am currently reading. The title of the book is Dear Dumb Diary, Let's pretend this never happened. When I first opened the book it was like light shining towards my face (Sarcasm) When you first start to read it, it makes you want to flip into the next page when you are not even finished with the first page. The book made me wonder why Angeline was being so nice to Jamie after she was so mean to her all of the time. I enjoyed predicting what would happen next when weird things happened. Angeline and Jamie are two interesting characters because they are mean in different ways. One day they're nice to each other, and another day they're mean. I also enjoyed the illustrations because they...
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...Every so often, a breakthrough scientific discovery is uncovered that completely changes the way we view the world. Typically, at the slightest hint of revolutionary data, the media immediately broadcasts the forthcoming of a brand new wave of science that keeps everyone on the edge of their seat. There is one story, however, that did indeed change the world of science but took decades to surface. This intricate story is described in the award-winning book, “The Immortal of Henrietta Lacks”. Published just three years ago, Rebecca Skloot tells the story of Henrietta Lacks, an African-American woman, who became the source of the first line of immortal cells. Henrietta was born Loretta Pleasant in Roanoke, Virginia in 1920. Henrietta lived a typical life for a poor African American of that time - growing up on her family's tobacco farm until her mother’s death. By 1950, Henrietta had married her first cousin, David “Day” Lacks, birthed five children, and relocated to the Baltimore, Maryland area. In January of 1951, Henrietta went to the “colored” ward of Johns Hopkins Hospital complaining of a “knot” in her lower abdomen. It was found that the knot feeling was due a dangerous and growing tumor in her cervix. After a formal diagnosis of cervical cancer, samples of Henrietta’s cervix were removed unbeknownst to her. The biopsy samples were given to Dr. George Gey, a tissue culture specialist. He was working on creating an immortal cell line to be used for human medical research...
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...Dangers of Artificial Food Dyes Have you ever wondered why the food we eat is more vividly colored than nature? The food industry knows the highly processed foods they create are colorless and therefore appear bland to the consumer. Color adds appeal and the suggestion that the item is delicious and therefore, desirable. In the fall of 2011, I started to wonder if these bright colors could possibly have anything to do with the unexpected diagnosis of ADHD given to my then nine year old daughter. The thought of giving her powerful drugs to control her behavior terrified me and compelled me to look for natural ways to control the behavior. What I discovered was more terrifying than the drugs used to treat ADHD. Having grown up in the 1970’s and 1980’s, I ingested my fair share of brightly colored drinks and snacks and wonder what effects they are having on me. What I found in my research shocked and angered me. The food my parents fed me and the food I was now feeding my children contained additives that research has shown to cause a plethora of health problems. Melinda Fulmer, in the Los Angeles Times, reports that despite research results showing the dangers of ingesting artificial food dyes, they are being used in record amounts in foods produced for consumption in the United States. According to Fulmer, in the years between 1955 and 2007, the FDA approved a five- fold increase in the use of artificial food dye “from 12 milligrams per capita per day in 1955 to 59...
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...the authors in the best position to collate the achievements and the challenges faced by the 17th Century missionary from an insider perspective. This book tells us who actually William Carey was. According to the authors, Carey was a man of humble origin. His father Edmond encouraged him to be educated. At the age of 12 years, he had to abandon all formal education so as to earn a living. He tried his hands in agricultural labour, but due to his sensitive skin problem, he could not do this job for long. He then became an apprentice shoemaker to Clerk Nichols of Pidington. This job actually kept his hands and mind active. He taught himself Theology, Latin, Greek and Hebrew languages and these facilitated his understanding of the Bible. As a shoe maker, Carey came to the realisation that the grace of God was more sufficient for him than anything else. The author described him as ‘pioneer of modern western Christian Missionary movement reaching out to all parts of the world.’ He was an evangelist who used every available medium to illuminate ever dark facet of India with the light of truth. There is little wonder therefore that most people see Carey as the central character in the story of India modernisation. Carey was greatly influenced by the knowledge of the world of his time. His careful study of history and various reports especially those of Captain Cook gave him the initial impetus to prepare to work as a missionary in India. To understand Carey’s contribution, the author...
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...For me, writing is frustrating. Many times I have trouble writing about anything. The main reason why I have so much trouble when writing, is because I don't concentrate on my work enough. Even when I try my hardest to concentrate, my mind seems to wonder around to a different direction towards another thought. After that, I forget all about my work and just think about various things such as people, places, and different times I've had in the past. For example, even while I'm writing this small paragraph, my mind keeps on slipping into other thoughts. I dont know if this happens to lots of people, but this is one problem that I have trouble the most in. Maybe this is why I'm a slow writer and don't like to write. When I write, I'm usually in my house sitting right where my computer is. One thing about me is that I hate writing anything with a pen and a paper. Most of the time when writing an essay, report, or anything else, I type it on my computer. I can probably type 50 times faster than writing by hand. I guess it's just something that I'm better at. I can type about 80-85 words per minute. If that isn't fast, then I dont know what is. When writing, I can write when it's quiet, loud, during the day, during the night, and during whatever atmosphere I'm in. Even if the whole house is quiet, I usually listen to music while typing an essay. However, the best time and the best atmosphere for me to write anything would be during...
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...BOOK REPORT TITLE OF THE STORY: 13 REASONS WHY AUTHOR: Jay Asher PUBLISHED: Thirteen Reasons Why (stylized as TH1RTEEN R3ASONS WHY) is a 2007 New York Times best-selling young-adult fiction novel written by Jay Asher. The book was published by RazorBill, a young adult imprint of Penguin Books. The paperback edition hit #1 on the New York Times bestseller list in July 2011. In May 2011, a website called 13RWProject.com launched where fans of the book can record their reviews and experiences as text, photo or video. Jay Asher's book has been published in Austria, Belgium, Brazil, Canada, Czech Republic, Russia, Denmark, France, Germany, Hungary, Iceland, India, Indonesia, Israel, and Italy. CHARACTERS: Clay Jensen, Hannah Baker, Justin Foley, Alex Standall, Jessica Davis, Tyler Down, Courtney Crimson, Marcus Cooley, Zach Dempsey, Ryan, Shaver, Jenny Kurtz, Bryce Walker, Mr. Porter, Tony SETTING: Rosie's diner, High school, Gas station, Eisenhower Park, Blue Spot Liquor, Monet's Cafe Pretty much everywhere that she tells clay to go on the tapes. The places are all on the map found on the inside cover of the book. PLOT/ BRIEF SUMMARY: Bullying by students and the stigma of suicide are themes in the novel Thirteen Reasons Why by Jay Asher. New to town, Hannah Baker hopes to have a new life. Unfortunately, rumors, betrayal, and revenge by her peers affect Hannah's life more than anyone knows. Though Hannah tries to reveal her pain to others, neither the school guidance counselor...
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...Is it worth blowing the whistle? Ethics, values and beliefs all play a role in accounting. But when it comes being a whistleblower you can see where these things can start to conflict with one another. Even though there are laws to protect a whistle blower very few people do and those who do blow the whistle aren’t always happy after it’s done. At the same time those who do report do receive benefits and can say they truly have honesty and integrity. Ethics is more than just what’s right and wrong. What is right to one person can be considered wrong to another. Ethics are based off of what we know to be morally right or wrong. Smoking marijuana is wrong in the United States but considered ordinary or right in Amsterdam. Some ethical decisions go further than knowing what is the right thing to do, sometimes our emotions can get the best of us and leave us making poor decisions. When deciding the ethical thing to do in a situation you must set your emotions aside and base your decision on what you know or consider being right. Ethics is a large part of accounting. You are constantly faced with decisions where you need to decide the ethical thing to do. Whistleblowing involves the act of reporting wrongdoing within an organization to internal or external parties (Eaton & Akers, 2007).As a whistleblower your ethical decisions are what decide if you should blow the whistle. You know that adjusting numbers such as Enron did is wrong and unethical. Many people are afraid...
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...The book Memoirs of an Infantry Officer by Siegfried Sassoon covers about the English/ French war. The book is organized by chronologically but Siegfried Sassoon does jump around telling about life in the war. Siegfried Sassoon is a young man in army school for officers. He has a servant, whose name is Flook and sort of privileged. Flook is India. He called the school a holiday for officers taught to kill (France). Infantry Officer George Sherston nick name Kangaroo, has no idea how he got it. He is a bomber; he gets to blows stuff up and goes into WW1. The enemy at the time is Germany. Kangaroo is titled 2nd lt. in year 1916. 18 months approx. fought in server locations, they included Somme- isle of Man-New Zealand-England France. He was all over and he wanted to be a hero and get glory for it. Fighting the Germans, they rode horses. He really did not want to kill, but you had to in self-defense due to he was on the front line. Front line was a harsh one, one loses humanities. (a no man’s land.) Very detailed images of the battle field of bombs, death, gun fires and thankful for being alive. They would recover tools, weapons from No man’s land. That is the French front and is very stressful. Wet weather gave him sore feet and trench mouth. They would use candles for light. He goes into the war obedient, the reality is for glory and he is disillusioned. Men used canaries’ when they dug tunnels because if a bird died they knew it was poison. War made him want to kill after seeing...
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...Some women would try to to report what happened; then there would be some women that would not say a thing about it. The women who would not mentioned what happened would be so terrified to say something. Just wish the rapists who did the act to just die or be locked up. Then, there is women that would fight to get the rapists locked up for good. Women does not deserve for that to happen to them. It would change the outlook on their sexual life. Rapists would plead they case not guilty and sometimes get away with what they done. It would scare a woman even more. It’s still a rapist out there looking for the next victim. There type of men just looking out for women to hurt, and affect the way women look at life. Women really could not fight their way out of it, because...
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...Book Reviews Thompson, J.D., Organizations in Action (New York: McGraw-Hill, 1967). Yie, Robert K., Case Study Research: Design and Methods, vol. 5, rev. ed. (San Francisco: Sa^e Publications, 1989). Anthony A. Atkinson 955 University of Waterloo Thomas H. Johnson and Robert S. Kaplan, Relevance Lost: The Rise and Fall of Management (Boston, MA: Harvard Business School ftess, 1987) pp. 269. Given the reaction that this book has caused in the management accounting milieu, it seems destined to play an important role in the direction that teaching and research may adopt in the near future. In fact, the accounting literature is already witnessing an increasing number of articles regarding the lack of relevance of management accounting systems (MAS) in the decision making process of the firm. The book of Johnson and Kaplan (J&K) is implicitly divided into three parts. Part I—^The Rise of Management Accounting, chapters 2 through 5, provides an interesting overview of the evolution of management accounting in the United States from the 1880s through the 1920s. According to the authors, MAS were developing and adapting to management's needs, providing relevant, accurate, and timely information. Part II—The Fall of Management Accounting, chapters 6 through 9, analyses and explains the loss of relevance of MAS. Unlike some historians, J&K assert that this was not due to the fact that financial accounting unduly influenced managerial accounting, but to the prohibitive costs of...
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...In the book “There Are No Children Here” the Author describes the live of Pharaoh and Lafayette, and their Mother LaJoe. The River Family consists of the LaJoe the mother, and her 8 children; they live in one of the poorest neighborhoods in Chicago, in a Housing project called Henry Horner. This area is regimented by violence and poverty. Pharaoh is described as a boy who loves the smell of wildflowers, and butterfly’s. Later in the book he will describe this as a place of sanctuary. He is the one who is the most sensitive’s of all, he wonders if he every grows up, is easily brought to tears, and hides behind his age to avoid worrisome situations. Pharaoh is the one with the greatest hope; he thinks he can become whatever he wants to be, when he does well in school. He is the one of all LaJoe’s children she thinks will give back to her, through his own success, which she believes was lost. Lafayette is the older brother, trying to protect his siblings. He was the carefree child, who liked to draw, but over the time of a year he changed, being caught shoplifting, he also became bossy around his younger sibling because he worried so much about them. He is the...
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