...A day late and a dollar short If something is a day late and a dollar short, it is too little, too late. All bets are off If all bets are off, then agreements that have been made no longer apply. All hat, no cattle When someone talks big, but cannot back it up, they are all hat, no cattle.('Big hat, no cattle' is also used.) All over Hell's half acre If you have been all over Hell's half acre, you have been traveling and visiting many more places than originally intended, usually because you were unsuccessful in finding what you were looking for. It can also be used to mean everywhere. All over the map If something like a discussion is all over the map, it doesn't stick to the main topic and goes off on tangents. Almost only counts in horseshoes and hand grenades Used in response to someone saying "almost" in a win/lose situation. The full expression is "Almost only counts in horseshoes and hand grenades." An alternate form puts "and flinging shit from a shovel" at the end. Armchair quarterback An armchair quarterback is someone who offers advice, especially about football, but never shows that they could actually do any better. As mad as a wrongly shot hog If someone is as mad as a wrongly shot hog, they are very angry. (Same as, Angry as a bear or Angry as a bull). As rare as hen's teeth Something that is rare as hen's teeth is very rare or non-existent. At a drop of a dime If someone will do something at the drop of a dime, they will do it instantly, without...
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...Character Sketch: Tobias Eaton In Veronica Roth’s Insurgent, Tobias Eaton or “Four”, as he is otherwise referred to, is intelligent, loving and strong. He is intelligent both in love and in warfare. Tobias proves his intelligence when he gives Tris, his girlfriend, an ultimatum. She continuously throws herself into situations where she acts recklessly by risking her life and Tobias will have none of it. He grows so tired of her behaviour that he says to her, “You are a sixteen-year-old girl who doesn’t understand that the value of a sacrifice lies in its necessity, not in throwing your life away! And if you do that again, you and I are done” (260). Tobias is able to identify the signs of someone who can potentially hurt him. He knows that if something awful happens to Tris, he will be affected as well, so in order to prevent himself from possible heartbreak, he warns his girlfriend. The fact that he sees value in life shows his intelligence. Tobias’ actions toward his partner also exhibit that he has an affectionate side. He cares enough about her that he is willing to subtly threaten her if she does not stop trying to destroy herself. Tobias constantly tells Tris how much she means to him and performs a series of romantic gestures. As the two of them get ready for combat, Tris tells Tobias that she is unable to fire a weapon, but all he says back to her is, “Hey. You have done more for this faction than any other person. You...you’re the bravest person I’ve ever met. Stay here. Let...
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...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 it away because they want to play on the computer. Try team work. This is another thing you cannot see nowadays because everything is done either by machines or by people who work at home or work for themselves in separate offices. This is our problem. Being addicted to something makes us live in our own world. So, taking every individual and putting him of her in the society means having...
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...reenactments of whatever was happening then and now. Everyone would have to gather at the local town hall or theater to watch the local news. Newspapers and Magazines would literally be boring no photographs to look at, just have to rely on someone to sketch it out. No more Facebook, Instagram, selfies, and no more people trying to photo bomb you, our society today would go crazy. We would move on, discover something new, but if photos didn’t exist people would have continued to use illustrations as a means of preserving history. The world without photographs would be a challenge, but then we would have more free time to communicate with one another, learn something new, and appreciate what the world has given us. How much of what I see in a photograph is real? What I see can totally be different from what someone else see’s. If I believe that the photo is real then it is real, if I can see it and touch its real. In the early days photographs captured the real representation of the scene, unlike a painter it’s all about memory. Painters can lie, but a photograph is the real deal. You will never know...
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...The symbols in each movie 1) The photos in BLOOD SIMPLE are the start of all the misunderstandings. In the past Marty didn’t know anything about the fair of his wife. But after the first few pictures taken by Visser, his anger came out and he started his revenge and got involved in this nightmare. The fake picture of Abby and Ray dead in the bed also misleads Marty. When Marty was about to give Visser the money, Visser shot Marty. And Visser throw Abby’s gun in the room to create a misleading scene. These things start with the fake picture. And as Visser says, “life is very uncertain and something can always go wrong.” The appearance of the fake pictures is the moment that life goes wrong for Marty. Marty’s life was totally changed because of this fake picture. He wanted to kill Ray and his unfaithful wife, but instead he is the first one who was shot and got buried alive. Because of the photos, a series of misunderstandings begin. Ray thought Abby killed Marty and Abby thought Visser was Marty and killed him. All the twists start from these photos. Everybody was confused after this. Nobody in the movie truly knows what was happening to everybody. Even Visser, who thinks he knows everything, was also confused at the end. The photos are fake, and this tells us that everything can happen because of money. The photos can be faked, and also the relationship and everything valuable in the world can be faked and changed because of money. The photos triggered the twists and misleading...
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...individuals working they aim at building disruptive solutions that shall have great impact on lives of their customers. Abstract 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...
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...Identifying the Real Problem Each and every day we encounter problems that we have to solve. In the midst of these problems we find growth and understanding. Problems, in fact, are never new. Simply, they are all variations of the problems that we all share – not feeling good enough or worthy of something or someone, an inability to trust, and fear of abandonment or separation. All of these problems we struggle with at different levels, however, the themes are always the same: finding a sense of purpose, peace of mind, and love. All of these problems can be resolved in one way – the relationships we make in life. The most important of these relationships would be the one with our self. Life and emotional problems don’t seem to exist without relationships being involved; a sense of right or wrong, with or without, good or bad, and the dysfunctional relationships that we have with these allow us to see what is dysfunctional with even ourselves and help us find ways to improve on them. Once you see the problem and catch the repeating theme, you can look at similar experiences and determine what relationship needs to be improved, and watch as these problems begin to spiral in repetition and funnel down the drain, until one day they’re gone. We learn something when we make the same mistakes. Something in us grows stronger than it was the last time. We develop a deeper understanding and are more prepared for all the problems that the future holds. We’re all on the same journey...
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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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...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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...Fairly Real Tales Guillermo del Toro’s Pan’s Labyrinth is about the power of fairy tales. As del Toro discusses, for Ofelia, fantasy compensates for the horrors of reality. Throughout the film, she struggles to reconcile her two worlds: the real and the imaginary. Furthermore, her imaginary world can be seen as one in which she has the agency that she is denied in the real world. Ultimately, Ofelia’s fairy tale world offers her insight into the real world and salvation from the horrors of the real world. In an interview, Ethan Alter asked Guillermo del Toro whether Ofelia’s fantasy world is real or all in her mind. He answered that it’s true: “There’s a very clear instance in the movie where there is no other explanation” (Ethan 14). He says that “in my mind, the movie tries to say that if you don’t know where to look, you won’t see these creatures. Like Vidal—he’s unable to see them” (Ethan 14). However, he does say that other viewers may see the film in different ways: “there are two kinds of audiences for this movie: one that will believe it’s real and the other that will think it’s imaginary. For me, the movie is like a Rorschach test. It defines you as a glass-half-empty or glass-half-full person. Which is fine, I like the idea of that being your choice” (Ethan 14). Del Toro’s comments prove that Pan’s Labyrinth attempts to show a world in which fairy tales offer insight into reality and a means of saving oneself from its daily...
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...research, we delivered 50 copies of questionnaire to 50 students from different classes. They were all second-year English Department students. We conducted the survey among second- year students because they are more mature than the first-year students and not too busy like the students in the last semesters. In addition, they are also familiar with studying environment at university. After a quite long learning time, whether they can find out methods to balance their lives between studying and other activities. Before carrying out the real survey, we had a sample in one of our class for one day. We received the useful comments from our classmates. Our original questionnaire does not have various types of question, so they see that it is quite boring. Therefore, we added some open-ended questions as well as more choices to make our questionnaire clearer and more attractive. When having a complete questionnaire, we started conducting the real...
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