...Acc 440 – Corporate Reporting EPS Earnings per Share * The number that is reported most frequently in the media and receives by far the most attention by investors and creditors is earnings per share. * Regulators impose standards to ensure the comparability of EPS across companies. * This seems simple, Earnings / Number of shares outstanding …but it’s not. Basic EPS * Earnings available to common shareholders for each share of stock outstanding. * Ignores any potential common shares which might arise from convertible securities. * Calculation: Net income (after tax) – Preferred dividends Weighted average outstanding common stock Numerator: Basic EPS Net income Less: Current period’s cumulative preferred stock dividends (always) Less: Noncumulative preferred stock dividends (only if declared) = Net income available to common shareholders Denominator: Basic EPS Weighted-average outstanding common shares Stock Dividends and Stock Splits * Common shares issued as part of stock dividends or stock splits are treated retroactively. * All shares outstanding prior to the stock dividend or stock split date are adjusted. Weighted-average outstanding common shares ...
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...from what you said, it sounds to me like you could probably easily make the jump to all-grain brewing on the stovetop. here's how it might go for a 3-gallon batch: in your brewpot, heat 9 quarts of water. when the water hits 170 deg(1), dump in the grain. stir gently to break up any dry lumps and make sure all grain gets wet. stir up the grains every ten minutes, stopping after the fourth time. this will give the grainbed the last 20 minutes of the mash to settle. after one hour has elapsed, use a siphon (preferred) or careful ladling (also works) to transfer the clear liquid on top to a separate container. whatever big containers you have will do for this temporary step, since the wort is ultimately going to go back into your brewpot once the grains have been eliminated. also, since you're going to boil the heck out of the wort, you don't have to worry too much about sanitation of these other containers. the same goes for stirring spoons, other utensils, etc. the rule of thumb is that before the boil, anything the wort touches just has to be clean. after the boil it has to be clean AND sanitized. if you can tell that you're getting this portion of the wort out without any grains in it, carry on. if you're getting grains, you should run it through a cheese cloth on the way to your boil pot. (probably a good practice anyway) when you've removed all the liquid that can be gotten to conveniently, you'll be left with the...
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...------------------------------------------------- PS200: introduction to political scienceMHCC, SP 2011 Course Instruction Sheet All course materials are available on the portal (MyMHCC). ** To access the portal: 1) go to www.mhcc.edu, 2) in the top left hand corner, click “MyMHCC.” 3) At the top right hand corner, under “user name,” enter your student ID. Your password is your six-digit birthday (e.g.: 121599) OR whatever password you use to register online. 4) On the right hand side click “My Courses.” 5) Click PS200. 6) On the right hand side, click “Handouts.” Course materials should be listed. Description of course materials Textbook: There are two readings in the course. The READER is Janet’s lecture notes. It’s good to start here for reading assignments. In addition there are chapters from various textbooks. Each textbook assignment is listed per unit (e.g. Text Unit 1). Course Packet: The course packet contains the syllabus, unit outlines, which tells you what is important to know; note tables, some examples, grade tracking sheets, the final exam, and extra credit options are in this document. The Workbook: These are reflection exercises that relate material to “real life.” Usually one or two are due every class. You can print them out and handwrite them, or just type your answers. Quizzes: Quizzes are posted under “quizzes” a few days before they are due. Overheads: Most overheads that are used in class are available from the portal...
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...College of Arts & Sciences B.A. Chemistry 2014-2015 Texas Common Course Numbering System Transfer Guide The College of Arts and Sciences encourages students to explore teaching at the secondary level as a career option. Students seeking secondary teacher certification should contact the Teach North Texas Program in the College of Arts and Sciences. The College of Arts and Sciences expects students to have completed the Texas State recommended high school program and be ready to enroll in Language 2040 (TCCNS: Language 2311). If you are not prepared for this level, the necessary prerequisites will either replace electives or increase the hours required for this degree. Courses Recommended for Transfer The UNT Core requirements, with the exception of American History and Government/Political Science, and the College & Major requirements are shown with Texas Common Course Numbering System values only when UNT offers equivalent courses. There may be other courses in transfer that apply toward the specific degree requirement, but those listed are known to apply. UNT Core: Communication ENGL 1301; and ENGL 1302 or 2311 A grade of 'C' or better is required on courses applied toward this requirement. UNT Core: Capstone The Capstone Core requirement is unique to UNT and will be fulfilled by an advanced course at UNT. Note: The Core Capstone courses are under review by the Texas Higher Education Coordinating Board, and are subject to change. UNT Core: Mathematics This...
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...Hii I love apples and cheese and more apples and cheese and apples and cheese ii I love apples and cheese and more apples and cheese and apples and cheese ii I love apples and cheese and more apples and cheese and apples and cheese ii I love apples and cheese and more apples and cheese and apples and cheese ii I love apples and cheese and more apples and cheese and apples and cheese ii I love apples and cheese and more apples and cheese and apples and cheese ii I love apples and cheese and more apples and cheese and apples and cheese ii I love apples and cheese and more apples and cheese and apples and cheese ii I love apples and cheese and more apples and cheese and apples and cheese ii I love apples and cheese and more apples and cheese and apples and cheese ii I love apples and cheese and more apples and cheese and apples and cheese ii I love apples and cheese and more apples and cheese and apples and cheese ii I love apples and cheese and more apples and cheese and apples and cheese ii I love apples and cheese and more apples and cheese and apples and cheese ii I love apples and cheese and more apples and cheese and apples and cheese ii I love apples and cheese and more apples and cheese and apples and cheese ii I love apples and cheese and more apples and cheese and apples and cheese ii I love apples and cheese and more apples and cheese and apples and cheese ii I love apples and cheese and more apples and cheese and apples and cheese ii...
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...ROBOTICS Robotics is a combination of electronics, mechanics and software. Today robotics has a big role in education, industry, science and researchs and spreads worldwide. Day by day more people start to interest in robotics. As a hobby robotics provides many benefits such as creativity, design ability, opportunity of improve yourself in electronics, mechanics and software, wide vision on the projects, handicraft...etc. Robotiksistem aims to help the people who interests in robotics by presenting different robot projects and robot circuits and also by giving information about robotics. ROBOT PROJECTS There are many types of robots with different usage areas. Industrial robots, domestic robots, entertainment robot and hobby robots are some of those. Our robot projects consist of mobile hobby robots having the ability of autonomous movement in a given environment. Hobby robots are funny, easier to make than the other types, educating and interesting. You have no limits while you are designing your own robot. We present you some examples of robot projects: Explorer robots, cleaning robots, security robots, line follower robots, sumo and mini sumo robots, obstacle avoider robots...etc. * ROBOT CIRCUITS The circuits of the robot projects consist of three main parts; which are the control part, sensing part and output part. The sensing parts includes the sensors that are needed to detect the necessary changes of the environment such as light, voice, temperature, objects...
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...it up most of the time. People who are fortunate to be born in a well-off family end up spending all their wealth and end up miserable. People who were born miserable die miserable. Life is full of struggles, pain, and misery that I ask myself, why do people still want to live in this world? I mean, seeing all these tragedies, why would they still want to endure all this pain? I came up with one solution on how to stop these troubles, suicide. There are, of course, a lot of ways to die. But I will show you the best ways to die that even at the very last moment, you can catch a glimpse of happiness. Included on the list is to have an honorable death, to be a hero! Defending your friends from the massive zombie invasion will gain you awesomeness and respect. Although your survival chances are minimum, the feeling of being the last stand is great. But the best part of it is after you die, you become immortal! Isn’t that amazing? You are going to live again without any problems your past life did give you. This is surely and epic way to die. If you don’t want to die painful deaths, there are painless ways to die. You just have to gather every medicine tablet you could find and medicate yourself with it. An antibiotic would be the best supplement for this. Just think that after taking all these medicines, we will be immune to all kinds of diseases due to the effect of every tablet that went through our digestive track. You don’t need to have a doctor’s prescription for this kind...
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...foot in the one spot where he could be wounded, his heel" (Hamilton 202). His mothers carelessness created a weakness for Achilles, which was his heel. It's ironic because Paris had shot so many arrows before but they were never fatal, but this one time out of all the other times Paris' arrow killed Achilles, the great warrior. Making his death tragic, ironic but tragic. Achilles' bravery made him an epic hero. He avenged his best friends death, was superior to all the other Greeks, and died tragically with a shot to his only weak spot, his heel. Achilles will forever be remembered by the Greeks and by everyone who knows his history and accomplishments, and for those who don't, there is no doubt that once you are acknowledged of his awesomeness, you too will think he is an epic...
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...Elizabeth DeHaven Professor Dr. Nicole Martins T317 11/3/13 Paper C As I was watching an episode of the Nickelodeon series, Kung Fu Panda: Legends of Awesomeness, an advertisement for “Power Rangers Megaforce” action figures caught my attention. The ad was filled with many different toys flying everywhere. Toys were moving and jumping through the air all by themselves. The commercial not only advertised the action figure people, but also different guns, motorcycles, and add-on pieces to the toys. Different types of action noises were blasted throughout the ad to enhance the action figure’s abilities. Also, there showed a young boy in the ad, presumably around the age of 5, playing with the toys while his face was lit up with pure excitement. The TV show, Kung Fu Panda: Legend of Awesomeness, is directed at children between the ages of 5 and 7. Since kids in this age group are watching this show, the advertisements that are going to be shown will also be directed at kids this age. Young boys ages 5-7 watching this show would be the main target age group and would be highly captivated by this action filled advertisement. In a research study by Kunkel and Gantz, it was found that the same types of products dominated commercials during children’s programs (Strasburger, Wilson, & Jordan, 2014). The four main categories of children’s ads found on television were toys, cereals, snacks, and fast food. This proved to be true as I continued to watch the following ads...
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...POSITIONING IS INEVITABLE –A CASE STUDY OF TATA NANO Natasha Saqib Assistant Professor Department of Management Studies, University of Kashmir, South Campus Email –natalie81985@gmail.com Correspondence Address Natasha Saqib C/O Jamsheed Saqib United India Insurance Co. Ltd Divisional Office Regal Chowk Srinagar, Jammu & Kasmir Pincode No 190001 POSITIONING IS INEVITABLE –A CASE STUDY OF TATA NANO Abstract The forces of globalization and technological advancement have rendered the market place highly competitive and complex. The customer's needs, wants and expectations are changing at an exponential rate posing great challenges to the companies. For surviving and thriving in this scenario companies need to develop effective brand positioning strategies .Positioning helps customers know the real differences among competing products so that they can choose the one that is most valuable and useful to them.This is a case study of Tata Nano, one of the most ambitious projects of Tata Motor’s, which was started in 2008. It was envisioned by the Tata Group former chairman Ratan Tata himself. The case focuses on how the initial strategies for launching and positioning Tata Nano as a “People’s Car” backfired and how management recognized its shortcomings and mistakes that led to the wrong positioning of Tata Nano as “Worlds Cheapest Car” among the segment it was created for. And how finally after four years of it commercial launch, understanding the inevitability...
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...and the concern for their position of employment if they express their intuition with free simplicity. In any circumstances, the pundits say, a curdle style is similar to a clouded soul. Orwell associated “staleness of imagery” and “lack of precision” to cultural decadence and Communism (Balatsky 2016), additionally, Pinker alerts of “relativist academic ideologies such as postmodernism, poststructuralism and literary Marxism” (Balatsky 2016) that repudiate with intricate passion, both equitable certainty and alluring fiction. People who have a luminous writing habit, it is evidently appealing to relate clarity with morality. The author, Noah has desired to praise the worldview of being a “paragon”, and he added “the path to purity and awesomeness is easier than I thought” (Balatsky 2016). Noah continues that he is not an actual “paragon”, even if he is, well, his writing style is not the reason. Writing is an art, and any writer can tell you, it is not something can do without having the proper skill. Teachers and Researchers tend to be academics, and these experts should not be imbricate with writing. Amazingly, academic writing is not that crummy, but it is eloquently absorbing. The author also elaborates on the writing of Eve Kosofsky Sedgwick’s 1990 classic gender of theory “the epistemology of the closet” and commented on Foucault and Freud and postmodern queer theory. The article closes with Steven Pinker thesis in his 2011 volume “Better Angels of Our Nature”. Pinker’s remarkable...
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...we have clubs and extracurricular activities, like circle of friends, sports and key club, that reach out to others in need and teach their club members or players the importance of being there for others. So, schools do teach their students empathy already through their teachers, coaches, principals, faculty and students. Humans shape themselves through the choices they make in their daily lives. Empathy is something good to have, however you can’t force it on anyone. Empathy comes willingly and smoothly. Even if you do make someone go through a one hour class of empathy, this doesn’t mean they will actually soak in the information and take it seriously. In the end, it is better to do something you enjoy and through that learn the awesomeness of empathy. I know two of my classmates that do competitive cheerleading, and they have created this bond with their fellow teammates. It must be scary having to trust someone to catch you or stand correctly. Through their passion for cheerleading, they found friendship and compassion for others. After some thought, answers are found through human empathy, education and choices. Through my life I have met so many beautiful people, and they just inspire me to do better. Many of the activities in school involve the communication between others and thoughts being shared. Within the world, there are about 7.442 billion people, and they all have a choice to connect with at least one person. The world today isn’t perfect, but it is filled...
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...Regarding the Apple and Starbucks scenarios, we are dealing with two huge corporations which inevitably open themselves to a higher volume of examination. As with any growth in popularity, the more people like you, the more people will not, thus bringing one under the scrutiny of the consumer microscope. The availability of information in today’s global economy has made supply chains more transparent. Large factories in china that produce a majority of apple equipment and small coffee farmers who provide beans to Starbucks will not be held as liable for the conditions of the working environment and social economic wellbeing of their workers as the large companies that purchase from them. Corporations have a responsibility to the infrastructure that produces their product. We are not far from the days where one will be able to take a product number, from a consumer standpoint, and trace that product to the individual that made it. For large companies that outsource their products this will bring about an entirely new set of supply chain moral obligations and social responsibilities. It is imperative that companies look beyond the bottom lines and look at what consumers hold as valuable to their purchasing motivations. Many of these ”cost of goods sold” are not reflected on income statements and balance sheets but on blogs and tweets that influence todays in tune consumer. It is important that the cost to providing a service be it monetary or social is calculated in the companies...
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...Faith vs. science. Is there a contradiction between faith in God and science? Faith in God and belief in science will never contradict if God, in fact, exists and is the Creator of the universe. If God is the Creator of the universe, and there is ample evidence that He is, then science is just knowledge or a system of knowledge covering general truths about His creation. If God doesn't exist, then faith and science will contradict since science is the search for facts about the cosmos. For those with faith, however, science can be one of our greatest forms of worship. Science is mankind's attempt to understand how the world works. The scientific method is one of the greatest tools to accomplish this. It starts with a question about the world. Then background research, a hypothesis or educated guess about the research, an experiment, analysis to determine if the hypothesis was correct, and the report of the results. If the hypothesis was correct, the cycle is finished. If not, another hypothesis is put forth, and testing begins again. The scientific method infers that a provable fact will be repeatable and verifiable—that other scientists will come up with the same answer if their experiment is performed in the same way. There is nothing unbiblical about the scientific method as such. God made light, matter, water, plants, animals, and humans. We honor Him when we endeavor to understand His amazing creation. We also learn more about Him, about His wisdom and power and...
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...3.1 How does Threadless produce an appropriate rationale to persuade their stakeholders of the benefits of a creative and innovative management idea? (Learning Outcome: 3.1) Stakeholders are the people who takes interest in to the organisation and gets affected by its decision which could be directly or indirectly. It can be group of people or individual or any organisation or employees of own company. Vary from stakeholder’s power and interest, Stakeholders plays major role in the organisations in terms of innovation process and decisions as well. Threadless is an online community of artists and an e-commerce website based in Chicago, Illinois. Co-founders Jake Nickell and Jacob DeHart started Threadless in 2000 with $1,000. Threadless produce an appropriate rationale to persuade their stakeholders of the benefits of a creative and innovative management idea when they began as a t-shirt design competition on the now defunct dreamless.org, a forum where users experimented with computers, code, and art. Nickell and DeHart invited users to post their designs on a dreamless thread (hence the name Threadless), and they would print the best designs on T-shirts. And he produced his business as just a hobby, a way for people to get their artwork out. By 2002, the hobby had surpassed $100,000 worth of T-shirts and attracted more than 10,000 community members, mostly artists in their teens and 20s. The user base has continued to grow from 70,000 members at the end of 2004 to more...
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