Methods, Techniques and Motives of Earnings Management Free Essay Example, 2500 words

In other words, managers in modern organizations are not obliged to use earning management, as a tool for supporting their firm s strategies. Also, the actual motives of earning management are not always related to organizational growth. Another definition of earnings management is incorporated in the study of Bhattacharyya (2006). In the context of this definition, earnings management is characterized as the activity of managing earnings through accounting manipulation (Bhattacharyya 2006, p. The above definition highlights an important aspect of earnings management: accounting principles and rules intervene, either more or less, in the earnings management process (Bhattacharyya 2006). Still, the above fact cannot secure the credibility of the particular activity, as analytically described below. The methods used for the management of earnings are not standardized. Managers can choose among a series of techniques, according to their skills/ background and their motives. The potent ial methods for managing earnings are described by Ronen Yaari (2007). It is noted that when having to manage earnings managers can choose: a) to use one of the techniques accepted under GAAP (Ronen Yaari 2007, p. 31); reference can be made, as examples, to depreciation or revenue recognition policy (Ronen Yaari 2007, p. 31), b) to proceed to the alteration of their firm s existing standards (Ronen Yaari 2007, p. 31); c) to proceed to a judgement call (Ronen Yaari 2007, p. 31); the above initiative is taken only in the case that estimates are considered as necessary, according to a relevant rule of GAAP (Ronen Yaari 2007); d) the creation of two categories of earnings: earnings that tend to appear on a continuous basis and earnings that are just temporary (Ronen Yaari 2007). We will write a custom essay sample on Methods, Techniques and Motives of Earnings Management or any topic specifically for you Only $17.96 $11.86/page

Student Debt And Its Effect On College Education - 1511 Words

Two-thirds of students graduating from universities in America are graduating with some level of debt. This debt has reached a whopping $1.2 trillion. And 40 million is now the number of people who make up this monumental student debt. As a former student in community college I understand completely the financial burdens that might come along with education. So I can only imagine how expensive it gets for students in four-year institutions. In your line of work I’m absolutely sure you can relate to these burdens. With the growing emphasis on college education, it would be reasonable to have low cost or free education the way other countries do. But all we have is raising costs and debt accumulation, which has become an urgent issue and if it isn’t addressed soon, it can be detrimental for students, parents, our economy and even you, the educators. With college tuition continuing to increase as well as the emphasis on college education, financial assistance is only decreasing and this is causing Americans to struggle more and more. Instead of actually pursuing a career, students have become stuck in trying to figure out ways to pay off their debt. Judy Lazo, a mother of a troubled student shares, â€Å"My daughter graduated Magna Cum Laude. She is one year out of college, and she has yet to find a teaching job. Congress needs to know that raising interest rates is not going to help anyone. It is time to do something about college loans.† Students are gettingShow MoreRelatedEducation Debt: The Problem and Solutions Essay1125 Words   |  5 Pagesever-increasing tuition and ever-tighten federal student aid, the number of students relying on student loan to fund a college education hits a historical peak. According to a survey conducted by an independent and nonprofit organization, two-thirds of college seniors graduated w ith loans in 2010, and each of them carried an average of $25,250 in debt. (Reed et. al., par. 2). My research question will focus on the profound effect of education debt on American college graduates’ lives, and my thesis statementRead MoreMiddle And Working Class Family s Depend On Student Loans Essay1546 Words   |  7 PagesInitial Draft Student Loan Debts Terri Gray Chamberlain college of Nursing â€Æ' Prewriting Assignment What is your narrowed topic? Middle and working class family’s depend on student loans. Loans are the only way to an education for many families not only here in the USA. Also I find it interesting that most minority families do not understand the cost of education. Student loans are aver political issue and many polices and laws have been put in place for people to have access to education yet the tuitionRead MoreCollege Debt Is Increasing Number Of Students1390 Words   |  6 Pagesan increasing number of students are turning to college student loans. As a result of these changes in prices and policies, the percentage of undergraduates borrowing has increased from 37.8% to 46.2% for public 4-year institutions and from 48.5% to 58.9% for private institutions. According to one estimate, student loan debt has reached $1 trillion dollars, surpassing credit card debt (Reynolds and Brandon). Most recently, another report estimated that two-thirds of college graduates in 2011 had anRead MoreNot A Student Loan For College Essay1238 Words   |  5 PagesAbstract The decision to attend college for most individuals yield promise of advancement in being able to further one’s learning, and assists with developing a marketable educational portfolio from an institution of reputed academia. However, with the pursuit of obtaining a college degree from a university, there are augmented concerns with student loans and repayment issues. In electing to secure a student loan for college, prospective students or parents should realistically, forecast or measureRead MoreShould The Federal Government Should Allow Free College Tuition And The Effects And Consequences Of Doing900 Words   |  4 Pagesmust attend college and submerge with a degree. It is exactly why most people in the states pursue higher education, a key component to possess financial security. The task at hand has become a challenging achievement, now more than ever, as a result of skyrocketing tuition cost. It causes students to take out massive loans which, at times, cannot be re turned and therefore creating billions in debt for the United States. The idea that student loans are putting this country in massive debt motivatesRead MoreStudent Loan Crisis1592 Words   |  7 PagesStudent Loan Crisis Beginning in the 1960’s the distribution of federal and non-profit funds have given students all over the United States the opportunity to pursue post-secondary educations. Although this method has given students the ability to go to college financially, the majority of the students are not able to pay the money back when finished causing debt. Currently students in the United States owe more than $1 trillion dollars worth of federal and private student loans. Surprisingly thisRead MoreStudent Loan Debt On College Students887 Words   |  4 PagesStudent Loan Debt on College Students Student loans are becoming more and more of a problem for college students all across the United States. As college tuition has significantly increased over the past years, it has become extremely common for most college students to finance their education through student loans. Tuition has become so expensive that it is almost unheard of for a student to pay for their tuition out of pocket or by working for their education part time. As the result ofRead MoreHow The Rising Student Loan Debt1318 Words   |  6 PagesHow to Control The Rising Student Loan Debt The American Dream teaches us that if we work hard, earn a good living, and do our best that we will be able to live comfortably and happily with the fruits of our labors. In today’s society to achieve the American dream, one must first obtain a higher education. In order to do that though many students are taking out student loans and putting themselves further in debt. Having an education has now become highly sought after, yet increasingly harderRead MoreThe Ethics Of College Debt1299 Words   |  6 Pages1081 words. College is where you go to get higher sources of education. Many high school students dream of attending college in order to attain more knowledge, yet so many people fail to realize the cost of college. Attending college, currently, is nearly impossible to do without being in some sort of financial debt or seeking out government help. According to the American Association of University Professors, â€Å"two-thirds of American college students graduate with substantial debt, averaging nearlyRead MoreThe Cost Of Obtaining A Higher Education1633 Words   |  7 Pagescollective total of $1.2 trillion in student loan debt (Dynarski par. 1). They are only gigantic numbers on paper, but in real life, their meaning is life changing. People are struggling in ways that those viewing the numbers can barely fathom, and the effects are alarming. The cost of obtaining a higher education is showing problems for the people, the economy, and the future of America. Jeff Rausch finds the statistic alarming- $1.2 trillion is owed by those of college age- young adults working for

Napoleonic code Essay Example For Students

Napoleonic code Essay It has been said that Williams deliberately sets up a pattern of tensions and conflicts in the play, which culminate in the ending. Do you agree? In your answer you should include a detailed examination of scene eleven. I think that there is a pattern of conflict and tension within the story because there seems to be a lot or argument distributed fairly evenly throughout the story. It starts of fairly mellow, with two sisters re-uniting after such a long parting. This so far makes the story look very tame and there is not a lot of fighting or violence involved, which is when the story takes a completely different turn and there are sparks of conflict. This is all very well, until Stella tries to talk about Blanche and he love life, or lack of it. This, as far as Blanche is concerned, hits a soft spot and the first conflict of the story begins. This is very quickly corrected, and they get back to normal swiftly as if nothing had ever happened. This is one of the main patterns that I see. A fight takes place due to wrong doings, or disagreements, or suspicions and then after a short, abrupt, violent argument, everything is made better bye discussing it, and apologise made. Unfortunately most of these apologise, although legitimate, dont seem to mean an awful lot, because they are forever being made, and still conflicts involving violence and offensive actions are still happening so often. If the apology was meant, and was from the heart, there wouldnt be as many conflicts because they would have learnt a lesson. This is another pattern in the conflicts, the after apology. Another pattern I noticed, was that within the conflicts, one half of the fight, one person, is very much more stubborn and sticks by their guns, as the other one, gives in and does exactly what the strong person says. This happens either voluntarily or by force, within the fights. In the fight about the papers Stanley is the much more stubborn, stronger person (in fighting personality and sheer strength), who demands the papers. He uses the Napoleonic code to display his argument but also to show he wont back down. Blanche gives in immediately and shows him the papers, half voluntarily and half from intimidation. I think that Williams sets up these tensions within an overall pattern so that the story looks to be going one way, and ends up doing something completely different at the end, which is known as misdirection. Throughout the story the pattern is that tension builds, which gets to a certain point, and then there is a fight which involves a lot of violence and anger being distributed among each of the characters involved. Then there is some abuse thrown around, verbally or physically, which then gets to a point that is either too much and the line is crossed, or there is a settlement and one of the parties submit. Most of the conflicts within this pattern are fairly minor, mostly just containing verbal conflict, arguments, and one or two acts of violence, like when Stanley hits Stella in an act of rage, but that was after a few drinks. Most of the violence involving Stanley is after he has had a few drinks, or many, and he doesnt have the control over his actions and much as he would if he was completely sober, which is the direct affect of the alcohol he has consumed. When he comes home, quite drunk and Stella is out, he sees Blanche and they start to have a conversation, which swiftly gets turned into an argument, that he knows about her and what shes been up to and that he has been able to see through her from the start. .u734ebcfa6eccb1a7c382f59d8f9f466a , .u734ebcfa6eccb1a7c382f59d8f9f466a .postImageUrl , .u734ebcfa6eccb1a7c382f59d8f9f466a .centered-text-area { min-height: 80px; position: relative; } .u734ebcfa6eccb1a7c382f59d8f9f466a , .u734ebcfa6eccb1a7c382f59d8f9f466a:hover , .u734ebcfa6eccb1a7c382f59d8f9f466a:visited , .u734ebcfa6eccb1a7c382f59d8f9f466a:active { border:0!important; } .u734ebcfa6eccb1a7c382f59d8f9f466a .clearfix:after { content: ""; display: table; clear: both; } .u734ebcfa6eccb1a7c382f59d8f9f466a { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u734ebcfa6eccb1a7c382f59d8f9f466a:active , .u734ebcfa6eccb1a7c382f59d8f9f466a:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u734ebcfa6eccb1a7c382f59d8f9f466a .centered-text-area { width: 100%; position: relative ; } .u734ebcfa6eccb1a7c382f59d8f9f466a .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u734ebcfa6eccb1a7c382f59d8f9f466a .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u734ebcfa6eccb1a7c382f59d8f9f466a .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u734ebcfa6eccb1a7c382f59d8f9f466a:hover .ctaButton { background-color: #34495E!important; } .u734ebcfa6eccb1a7c382f59d8f9f466a .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u734ebcfa6eccb1a7c382f59d8f9f466a .u734ebcfa6eccb1a7c382f59d8f9f466a-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u734ebcfa6eccb1a7c382f59d8f9f466a:after { content: ""; display: block; clear: both; } READ: I'll Have A Royal With Cheese EssayThis conflict starts to scare Blanche, which is completely justified, because Stanley starts to use brutal force, which makes Blanche smash a bottle as a defence implement, but it doesnt work, and Stanley once again conquers the conflict, and because of this, almost in triumph, rapes Blanche once she has gone flaccid and limp. In scene 11 there is a lot of tension between the characters, which is very clear. There is a lot of anger between Blanche and Stanley and Stella and Stanley because he raped Blanche. Both of the women feel violated and let down, because of his offence towards Blanche, and the fact that he cheated on Stella using force, on her sister. This creates a lot of silent conflict, through pure hate for what Stanley had done to Blanche, which is spread throughout the rest of the characters. Mitch is angry as a result of what Stanley did because it was towards a woman who he cared about, whether he would admit it, due to the scene when he calls Blanche too dirty to take home with him. Eunice is angry with Stanley, although she doesnt really show it very much, because she cares about both the girls, and because he wronged them, she feels she should feel an amount of dislike towards him. Blanche near the end of the scene ends up on the floor because it seems she cant be touched, because every time she does, it reminds her of what he did to her. She has proved earlier on that she cant handle the past, the memories of what has happened to her and her loved ones, when Stella tries to talk about Blanches deceased husband. This raised a momentary conflict between Stella and Blanche, so when the strange woman grabs her, she gets the memory she cant deal with and conflict is raised again, but this time between Blanche and the strange woman. This ends up with Blanche giving in to the dominant other half of the confrontation, and ends up on the floor in submission. As Blanche gets back up when she has calmed down, and is as if nothing has happened, it seems the tensions have gone and she seems as if she is in a bubble where her hate can not affect her, and her love is very relaxed. The ending to the play, where Stella leaves the house with the baby cradled in her arms, which is to symbolise that she is leaving forever, and not coming back to Stanley because of what he has done. She sees him as a betraying, nasty man, who uses force to get what he wants, and doesnt want him to be around her any more and not around her growing child. This way, she avoids any more physical conflict and she protects her child from possibly being hit, which could be likely because Stanley is a very conflicting man, who will do what he can, even if its unjustified, to gets things his way, and get what he wants.