...HOLY CROSS OF DAVAO COLLEGE Sta. Ana Avenue, Davao City National Service Training Program II Submitted to: Mr. Eric Reambonanza NSTP II Teacher Submitted by: Alcantara, Aubrey Ao, Reccie Mae Celebrado, Mae Jean B. Endaya, Judith Gonzaga, Pamela Granule, Lovely Mariscotes, Fernando Acknowledgment The HCDC Community, where we offer this portfolio with sincere gratitude and wish to express our vows and respect. Mr. Eric Reambonanza, teacher of National Service Training Program II that serves as our director to evangelized and trained us. Crisbertnonie John Pacres, ABMC-1 student for the big contribution, to make this more presentable and diligent. All the names specified on the front page, for the support and the useful suggestions and recommendations. Above all, to GOD ALMIGHTY, for the spiritual strength, wisdom and guidance bestowed upon all people who shared their part, one way or another, for the realization of this portfolio. Preface The portfolio is designed to the awareness of the students to the environment. It is based on the reality eye view of the writers and to provide an extending charitable works to the community. This requirement includes the objectives as follows: • To have a self-realization of the genuine things that happen in the environment; • To share experiences and learning until end of the semester; • To establish good relationship to fellowmen especially to God; • To value...
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...multiple critques of "Hills like White Elephants" I will briefly touch on a few. Several reviews elude the imagery and symbolism of the tale. Instead of list each critique in some haphazard bullet list we'll review the three points that were repeated and most obvious. The while elephant is the most prolific revolving theme of the story. Jig tells her boyfriend the hills look like white elepants. He responds that he's never seen one, to which she retorts "Of course you haven't". The hills are the imagery of the story. They are not actual hills but rather a metaphor for a choice of carrying a pregnancy to full term. White elephants are generally referred to as items whose maintenance costs exceeds their usefulness. In the story, Hemmingway is being subtle making an analogy of the hills being a child. For Jig, the costs exceeds the usefulness. To say children are exspensive is a Zamani 2 gross understatement. The hills represent an achievable undesirable journey. Jig comtemplates whether she's willing to make such a trip. This is eluded several times in the story. Her boyfriends perspective is that the hill is blocking his life with Jig. While jig indulges in the thought of the top of the hill; a child;family;life. The station is a allegory for change. The couple has a decision to make before they come or go. Where they are is irrelevant. The only important detail is where they go from here. This is why their location...
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...I am 47 years old and I live in Texarkana, Texas. I moved to Texarkana about twelve years ago to get away from the craziness in Houston, Texas. So, I decided to move to the country where I now live with my boyfriend, two, toypoodles, a ferret and my boyfriends parents. We all live in the country on 5 ½ acres. Our home is 2 homes in one which are both separated, the parents live on one side and we live on the other. Once you have been use to living the city life and move to the country it can be quite an adjustment because there is not much to do in Texarkana, Tx compared to Houston. For instance, simple things for me like driving to town seem like such a chore. Since moving to the country instead of going shopping for dinner no more then a mile from home I now have to drive over fifteen miles to town. Sometimes i feel like I have wasted my entire day. The up side of living in the country is that it is quite peaceful and you do not have your neighbor in your back yard. I have four children 2 girls and 2 boys. My girls are Diana my oldest 29 who has two children My grandchildren Makelia 7 and Baby Juan 4. My daughter Mary is 28 and she has 3 boys Vince 8, Louie, 3, and Baby Luke who is 1 ½ . Then, my boys are Brigido 26 (he is my trouble child) who gave me my 2 beautiful grandchildren Isaiah 8, and Destiney who is 4. My baby is Cameron he is 22 years old and in college in Austin, Tx. I am not working at this point because I have been working on obtaining custody of my 2...
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...The Story of 4 Boyfriends Once upon a time there was a girl who had four boyfriends. She loved the fourth boyfriend the most and adorned him with rich robes and treated him to the finest of delicacies. She gave him nothing but the best. She also loved the third boyfriend very much and was always showing him off to neighboring kingdoms. However, she feared that one day he would leave her for another. She also loved her second boyfriend. He was her confidant and was always kind, considerate and patient with her. Whenever this girl faced a problem, she could confide in him, and he would help her get through the difficult times. The girl’s first boyfriend was a very loyal partner and had made great contributions in maintaining her wealth and kingdom. However, she did not love the first boyfriend. Although he loved her deeply, she hardly took notice of him! One day, the girl fell ill and she knew her time was short. She thought of her luxurious life and wondered, ‘I now have four boyfriends with me, but when I die, I’ll be all alone.’ Thus, she asked the fourth boyfriend, ‘I loved you the most, endowed you with the finest clothing and showered great care over you. Now that I’m dying, will you follow me and keep me company?’ ‘No way!’, replied the fourth boyfriend, and he walked away without another word. His answer cut like a sharp knife right into her heart. The sad girl then asked the third boyfriend, ‘I loved you all my life. Now that I’m dying, will you...
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...The Effects Of HavIng Boyfriend Girlfriend Relationships In The Academic Performance Of Selected High School Students Essays And Term Papers HOLY CROSS OF DAVAO COLLEGE Sta. Ana Avenue, Davao City National Service Training Program II Submitted to: Mr. Eric Reambonanza NSTP II Teacher Submitted by: Alcantara, Aubrey Ao, Reccie Mae Celebrado, Mae Jean B. Endaya, Judith Gonzaga, Pamela Granule, Lovely Mariscotes, Fernando Acknowledgment The HCDC Community, where we offer this portfolio with sincere gratitude and wish to express our vows and respect. Mr. Eric Reambonanza, teacher of National Service Training Program II that serves as our director to evangelized and trained us. Crisbertnonie John Pacres, ABMC-1 student for the big contribution, to make this more presentable and diligent. All the names specified on the front page, for the support and the useful suggestions and recommendations. Above all, to GOD ALMIGHTY, for the spiritual strength, wisdom and guidance bestowed upon all people who shared their part, one way or another, for the realization of this portfolio. Preface The portfolio is designed to the awareness of the students to the environment. It is based on the reality eye view of the writers and to provide an extending charitable works to the community. This requirement includes the objectives as follows: • To have a self-realization of the genuine things that happen in the environment; • To share...
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...had always been skeptical of blind dates but in this case I decided to give it a try. My best friend Tamisha had set up a blind date for myself and a friend of her then boyfriend. She did my hair as preparation for my date. I did my makeup and got dressed, came out of the bedroom awaiting her approval. After she fluffed me up a bit more, he called and told me he was outside. We stood outside waiting for his car to pull up in front of our apartment. When he arrived he stood outside the car and I walked towards him a bundle of nerves. He wasn’t very tall, about five eleven. Dark complexion, perfect teeth, low cut hair and just my type. I didn’t even introduce myself to him properly because I was so nervous. He laughed and said, Nice to meet you. I’m Jamaal.” He walked me to the passenger side car door to let me in his 2004 Chevy Impala. I sat down took a deep breath told myself to relax as he closed the door and walked back to the driver’s side. He told me he was taking me to Red Lobster. I was fine with that. I was just hoping that the date would go as good as he looked. We talked a lot throughout the dinner date. I felt comfortable around him, like I had known him for years. I felt that I could open up to him and let him get to know me. I told him about my childhood, my family life and bout past boyfriends. In return he told me all about his sisters and mom. How his dad passed when he was 12. As he spoke to me I noticed how chiseled his face was. How masculine and defined...
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...What do all people have in common: children and adults, rich and poor, men and women? Despite the obvious resemblance between us, the answer lies behind the scenes, behind what we all try to forget and to hide with our masks. We are addicted! Every single one of us. We overuse addiction in order to make ourselves feel better when in fact, we all are faking what we are and we are turning into individuals who cannot think for themselves and cannot be what they really are without the help of other things. Even if initially the term addiction was used to define people who used to take drugs or other substances in order to feel better, to be what they wanted to be and to illustrate another universe where they could live their lives the way they wanted, the signification of this word has crossed the border and has turned into a disease we all face at the moment. Although the main forms of addiction are caused by drugs, alcohol, narcotics, cigarettes, we are facing other addictions that we may not be aware of. To begin with, we have to open our eyes and see what the world is really like. Open your eyes wide. What do you see? You see what others make you see. Why? Because the media is controlling and manipulation us and makes us see a different reality. Try to have a conversation with a random person from the street. Wait! You may want to ask for his id messenger or you may want to see the Facebook profile. Give the children a toy. Watch them play. Surprise again! They are throwing...
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...available at ScienceDirect Journal of Accounting and Economics journal homepage: www.elsevier.com/locate/jae Accrual-based and real earnings management activities around seasoned equity offerings Daniel A. Cohen 1, Paul Zarowin à New York University, Stern School of Business, NY 10012-1118, USA a r t i c l e i n f o abstract Article history: Received 15 January 2008 Received in revised form 22 December 2009 Accepted 18 January 2010 Available online 2 February 2010 We show that SEO firms engage in real activities manipulation, and the decline in postSEO performance due to the real activities management is more severe than that due to accrual management. Our evidence is important, because it shows that post-SEO operating underperformance is driven not just by accrual reversals, but also reflects the real consequences of operational decisions made to manage earnings. We also show how firms’ choices of real versus accrual-based earnings management activities around SEOs vary predictably as a function of the firm’s ability to use accrual management and the costs of doing so. & 2010 Elsevier B.V. All rights reserved. JEL Classification: G14 G32 M4 M41 Keywords: Seasoned equity offerings Earnings management Accounting choices Accounting Accruals Real activities 1. Introduction In this paper, we examine both real and accrual-based earnings management activities around seasoned equity offerings (SEOs). Prior research has documented that SEOs...
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...restates or rehashes theses facts without making relevant summary comments. 3. Make reasonable assumptions. Every case is incomplete in terms of some piece of information that you would like to have. A good case analysis must make realistic assumptions to fill in the gaps of information in the case. For example, the case may not describe the purchase decision process for the product of interest. A poor analysis would either omit mentioning this or just state that no information is available. A good analysis would attempt to present this purchase decision process by classifying the product and drawing upon real life experience. Could you not describe the purchase decision process for a bike, even though you have never read a research report about it? 4. Don’t confuse symptoms with problems. In summarizing an agency’s problems a poor analysis confuses the symptoms with real problems. For example, one might list two problems as (1) sales are down and (2) employee turnover is high. This would not be...
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...Earnings Management through Real activities Manipulation Purpose: Earnings management is a strategy where Company can easily control and manipulate their earnings to reach their pre-determined earning target. The purpose of this article is to develop empirical methods to detect earnings management through real activities manipulation. Companies reducing discretionary expenditures by increasing price discounts which increases sales temporarily, also overproduction report lower cost of goods sold. I think, real activities manipulation is influenced by the stock of inventories and receivables, incentives to meet zero earnings and the industry membership. Is earnings management good or bad and who is responsible to constrain earnings management? How does market react to firm's earnings management behavior? Hypotheses: Companies and accountants cannot predict every business structure, every new and innovative transaction. Therefore, they build up principles that allow for flexibility so that they can adapt to changing circumstances. Also companies use of that flexibility and they employ earnings management techniques to shade financial unpredictability. I think, the real results of the decisions of the management are veiled. In this article, there were two main hypotheses that are stated in alternative form, are the following: H1A. After controlling for sales level, suspect company years shows evidence of at least one of the following: abnormally low cash flow from operations...
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... Ever been stuck in traffic and have a flight to catch? Or Having an urgent interview and want to reach early? Fed up stuck in jams during peak hours and want to reach home early? Well these are some of the problems that we tackle for our customers. Aiming to be the one stop solution for all last-mile connectivity issues, through DropSewa we are solving this problem in the most seamless and user friendly manner. We save users time, so that time we save, is used by our customers for something that they love to do. Time to bid goodbye to autos, taxis which usually take a lot from your pocket. Time to order a DROP. Challenge Client want to be the leader in market for bikes as a mode of public transport. Our challenge is to create a real time solution for all last-mile connectivity issues with the best user experience possible. Solution * Rider download Drop app from Playstore and sign in as user. Similarly, bike owners can login as drivers * Rider needs to setup a pickup location and request for a ride. Our matching algorithm matched the ride to a biker who arrives for pickup in minutes * Upon completing the ride, rider can pay cash or use Drop wallet to pay for ride Figure 1. Application work flow We acknowledge that in today’s times, to give a great service, we need to address issues of temporary network outage, customer safety and ease of use of the product. We have tackled each and every issue through our cloud based infrastructure with a scalable...
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...available at ScienceDirect Journal of Accounting and Economics journal homepage: www.elsevier.com/locate/jae Accrual-based and real earnings management activities around seasoned equity offerings Daniel A. Cohen 1, Paul Zarowin à New York University, Stern School of Business, NY 10012-1118, USA a r t i c l e i n f o abstract Article history: Received 15 January 2008 Received in revised form 22 December 2009 Accepted 18 January 2010 Available online 2 February 2010 We show that SEO firms engage in real activities manipulation, and the decline in postSEO performance due to the real activities management is more severe than that due to accrual management. Our evidence is important, because it shows that post-SEO operating underperformance is driven not just by accrual reversals, but also reflects the real consequences of operational decisions made to manage earnings. We also show how firms’ choices of real versus accrual-based earnings management activities around SEOs vary predictably as a function of the firm’s ability to use accrual management and the costs of doing so. & 2010 Elsevier B.V. All rights reserved. JEL Classification: G14 G32 M4 M41 Keywords: Seasoned equity offerings Earnings management Accounting choices Accounting Accruals Real activities 1. Introduction In this paper, we examine both real and accrual-based earnings management activities around seasoned equity offerings (SEOs). Prior research has documented that SEOs...
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...truth about the new herd taking over their territory. He is afraid that the old man might shout on his face and rave. Even though things aren’t going well in their territory, Basil told the Old Man that things are well and there’s nothing to worry about. This has lead to the Old Man believing that everything is going so well. If Basil was only brave enough to tell Old Man the truth, Old man might have prevented the departure of other walruses to the new herd. In this story, there seemed to have a “mum effect” which occurs when people are reluctant to communicate bad news. Basil clearly was reluctant to deliver the real and bad news to Old Man. 2. What communication “lessons” does this fable offer to those who are serious about careers in the new workplace? In the new workplace, our channels of communication should be open may it be actively or passively. The real information should be told no matter how bad it may be. Failure to communicate the whole truth might affect the organization badly and it may lead to a bigger and chains of problems. In listening, we should be able to interpret correctly what we have heard especially if it is an instruction. Your boss might be disappointed in you once you do things wrongly and he might not trust you with crucial and important tasks again. We don’t want that to happen especially when we are new in the workplace. We should avoid...
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...Plant (A) This paper is written to analysis the case of “Sony Barcelona Plant (A)”. This case is mainly to discuss how was going on in new strategy plan in Europe plants. In this report, there have some of main topics will be discussed which are including that what factors causes STAR project difficult to complete smoothly, how to define a new strategy, what are Information system problems, what are the different opinions in changing the Information system and why to select Oracle ERP Suite. Then, some recommendations will be provided at the end as well. What factors causes STAR project difficult to complete smoothly? 1. According to different real situation or environment, there were different needs among the different plants which made it difficult to create the synthesis hoped for; 2.Not significant advances had been made and the real implementation of any application was not being planned; 3.The NTT consultants’ lack of experience; 4.A lack of commitment because the entire project team was centralized in one location; 5.Production information system was built base on the theoretical idea. How to define a new strategy? 1.Create more flexibility and economies of scale in the production process and in the procurement of common elements; 2.Reduce production time cycles; 3.Improving materials and resource planning and shortening the “time-to-market” and “time-to-delivery” cycles; 4.Reduce inventory costs and improve material planning; 5.Increase collaboration with suppliers; 6...
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