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If everyone involved in the process of accounting followed their own system, or no system at all, there's be no way to truly tell whether a company was profitable or not. Most companies follow what are called generally accepted accounting principles, or GAAP, and there are huge tomes in libraries and bookstores devoted to just this one topic. Unless a company states otherwise, anyone reading a financial statement can make the assumption that company has used GAAP.
If GAAP are not the principles used for preparing financial statements, then a business needs to make clear which other form of accounting they're used and are bound to avoid using titles in its financial statements that could mislead the person examining it.
GAAP are the gold standard for preparing financial statement. Not disclosing that it has used principles other than GAAP makes a company legally liable for any misleading or misunderstood data. These principles have been fine-tuned over decades and have effectively governed accounting methods and the financial reporting systems of businesses. Different principles have been established for different types of business entities, such for-profit and not-for-profit companies, governments and other enterprises.
GAAP are not cut and dried, however. They're guidelines and as such are often open to interpretation. Estimates have to be made at times, and they require good faith efforts towards accuracy. You've surely heard the phrase "creative accounting" and this is when a company pushes the envelope a little (or a lot) to make their business look more profitable than it might actually be. This is also called massaging the numbers. This can get out of control and quickly turn into accounting fraud, which is also called cooking the books. The results of these practices can be devastating and ruin hundreds and thousands of lives, as in the cases of Enron, Rite Aid and others.
Summary:
You know that racial gap that’s getting so much attention? Well, I’m thrilled that it’s on the minds of politicians, because it’s a problem. Unfortunately, it’s a problem with some pretty deep roots. In 1971, San Jose Public Schools had a dilemma. It seemed to parents that the schools were knowingly and purposely segregating students. Hispanics were the group most targeted in this segregation. So some parents filed a class action suit with the intention of forcing the distric...
Keywords:
San Jose Schools, Patricia Hawke
Article Body:
You know that racial gap that’s getting so much attention? Well, I’m thrilled that it’s on the minds of politicians, because it’s a problem. Unfortunately, it’s a problem with some pretty deep roots. In 1971, San Jose Public Schools had a dilemma. It seemed to parents that the schools were knowingly and purposely segregating students. Hispanics were the group most targeted in this segregation. So some parents filed a class action suit with the intention of forcing the district to remedy the situation.
San Jose Schools began to address and remedy the problem. For 18 years – from 1985 when the Federal Court Order was settled, to 2003 when they were able to demonstrate that they had complied with it, the district has implemented the changes required by the court order.
A large urban school district, San Jose Schools serve approximately 32,000 students. San Jose Schools are located fifty miles south of San Francisco, in the heart of the Silicon Valley. This is a geographic area of over fifty square miles. The eleventh largest urban school district in California, it has thirty-one elementary schools, seven middle schools, and seven high schools.
The student population is:
31% Anglo 49% Hispanic 13% Asian
3% Black 4% other.
From 1985 to 2003, San Jose Schools followed the plan to desegregate all of its schools in accordance with a Federal Court Order signed on behalf of the Hispanic student population. The decision is based primarily on making school choices available in the San Jose Schools. School choice is another hot topic. Frankly, I think that choice pushes all schools to improve. But not everyone aggress.
The court order was modified in 1998 to allow elementary age students to attend their neighborhood schools. As a result of the Federal Court Order, the San Jose School offers parents and students a wide variety of middle and high school program and school choices.
In 1971, when segregation of schools in San Jose Schools was examined, San Jose Schools were the only schools in California to have been found guilty of intentional discrimination. The Court Order consisted of two main goals: 1) to minimize racial isolation by allowing parents to choose their schools; and, 2) to enhance academic achievement of all Latino students.
In 2003, San Jose Schools were found to be in compliance with the order, and were released for Federal Court Oversight. The decision is of historical and national significance, as San Jose Schools are one of the only districts approaching agreement in partnership with plaintiffs rather than through contentious litigation.
But here we are in 2007, and all the desegregation effort find San Jose Schools, and the nations, still struggling with a racial achievement gap. Perhaps the answer doesn’t lie in is desegregation. Perhaps it lies in the quality of each school
Summary:
Want to guess the number one reason people install outdoor lighting? So they can see at night, of course. Improving nighttime visibility is what it’s all about. Did you know that often times the lights we install to help us to see at night actually hinder our ability to do so? It’s true. Sadly, improperly chosen outdoor lighting is almost the norm.
Many people choose an outdoor light fixture that’s “pretty” to look at in the daytime, with absolutely no consideration for ho...
Keywords:
light pollution, glare, outdoor lighting, outdoor lights, outdoor light fixtures
Article Body:
Want to guess the number one reason people install outdoor lighting? So they can see at night, of course. Improving nighttime visibility is what it’s all about. Did you know that often times the lights we install to help us to see at night actually hinder our ability to do so? It’s true. Sadly, improperly chosen outdoor lighting is almost the norm.
Many people choose an outdoor light fixture that’s “pretty” to look at in the daytime, with absolutely no consideration for how it will perform at night. The “pretty” brass & glass fixtures that are so common nowadays often shine more horizontally than down. This means that the majority of the light these fixtures put out is aimed right into your eyes. Think that’ll improve your visibility? Nope, not even a little.
What you’re experiencing, even if you don’t know it, is a form of light pollution known as glare. Glare is the result of an excessive contrast between bright and dark areas. Light shining into the eyes of drivers and pedestrians is glare. Glare is a particularly important issue in road safety, as poorly shielded lights along roadways may partially blind drivers or pedestrians and contribute to accidents.
Wow! The very lights we install to help us see can actually reduce our visibility if they’re not chosen wisely. I’ll come out on record and say it. Lighting manufacturers should not be allowed to sell these vision robbing glare bombs. They are dangerous and inefficient products that can be immediately replaced by better and more efficient designs already on the market.
Fortunately, there are a large and rapidly growing number of attractive, high quality outdoor lights for homes, businesses and communities. These don’t cost any more to purchase and often will be significantly cheaper to operate due to more efficient use of the light produced.
Many communities have begun requiring the use of exterior light fixtures that only shine light down. This significantly improves nighttime visibility while also dramatically improving the views of the night sky as an added bonus. Hopefully, these “night sky friendly” outdoor lighting ordinances will continue to spread. There might even be one under discussion in your community?
The D vitamin is the only vitamin that is not obtained from foods that are consumed. Instead, the D vitamin is actually obtained by sunlight on the skin. There has been a lot of media coverage about the dangers of getting too much sun but it is essential that the skin is exposed to sunlight to obtain the recommended daily allowance of the D vitamin. In reality, the amount of time that a person has to spend in the sun to receive a sufficient dose of the D vitamin is extremely small and just a few minutes a day will be sufficient and not have any adverse effects from the amount of ultra-violet light received.
The most important function of the D vitamin is to help control how much calcium is absorbed from food. The majority of the calcium is used to build strong teeth and bones but it is also needed to send messages along the nerves and to help muscles, such as the heart muscles, to contract. It is the D vitamin that ensures that there is always sufficient calcium in the blood to perform these tasks. Other functions that require the D vitamin relate to the immune system and it is believed that it is also a contributing factor in reducing the risk of contracting cancer and, in particular, colon cancer.
The variant of the D vitamin that is formed under the skin is known as vitamin D3, or cholecalciferol. This D vitamin is created when the ultraviolet in the sunlight reacts with a type of cholesterol that is found under the skin naturally. The D3 is converted into a more active form of the d vitamin in the liver and is then diverted to where it is needed the most. Some of the D vitamin remains in the liver and kidneys to help reabsorb the calcium from the blood. The rest of the D vitamin is dispersed to the bones to help them retain their calcium and the intestines to aid absorption of calcium from food.
Even though the majority of the D vitamin is formed through the exposure of the skin to sunlight there are some foods that do contain some of the vitamin naturally. This form of the D vitamin is known as vitamin D2, or ergocalciferol. This is used in the same way as the other D vitamins and is the type used to create the majority of D vitamin supplements.
In a sports apparel specialty store you will delight at the wide range of clothing plus accessories that is available in the market. Specific sporting apparels like golf, fitness exercise, equestrian and yoga are very much available. The apparel for sports like surfing or rafting and even mountaineering are abounds. The wetsuits are perfect for surfing apparel. The sports apparel include caps, batting gloves and rafting vests. Here's a short list on how to choose your sports and fitness apparel
1. The Golf wear
The golf apparel can be found in any specialty sport store. The golf apparel usually includes a trouser with a t-shirt. In golf apparel, comfort is the most important factor. Chinos are also very popular golf wear. Hats and caps of varying designs and makes are also available. Of course outlandish gears worn by some professional golfers are also available.
2. The Running / Fitness wear
The running apparel is best made with cotton to retain moisture that causes friction and might lead to possible chafing. The running shorts and tights including the cotton socks are the basic running gear. When running apparel is being chosen, try to select a base layer top which keeps you dry for an extended run. Comfortable and fit running shoes must be matched to keep you fresh on the run.
The fitness gear pertains to all kinds of apparel including aerobics and gymnastics. The multi-colored tights and leotards are the best and most comfortable during a workout. The fitness gear must be selected with care. Choose the proper material and correct size when selecting the fitness gear is a must.
3. The athletic apparel
The athletic apparel must be chosen with the climate and weather in thought. An apparel that is not suited for the weather will hinder the performance of an athlete. A popular athletic wear is the running or jogging pants with a drawstring waist. These type of athletic apparel can be purchased at discounted rates. The all weather gear is designed to keep most of the elements out. An athlete depends on the athletic gear to perform at his best.
4. The Equestrian apparel
The equestrian gear is mainly about breeches and boots. There are specialty equestrian stores that stock clothing and other equipment for riding. The casual equestrian gear could be riding breeches matched with a plain shirt. The paddock boots available also at equestrian apparel stores complete the set for an equestrian. A pair of riding pants and a jersey can be bought at an equestrian apparel store. When having lessons on riding, you may want to look online for equestrian stores to see and choose an outfit which lets you ride with great style and comfort. A little pricey in most cases but may be worth the price. A western style of gear is also available in specialty shops.
5. The Yoga apparel
The yoga apparel must be very comfortable and loose for easy movement. A t -shirts and a loose-fit short are basic yoga apparel which will keep you fresh and comfortable. Also, it does not cost much. The designer yoga apparels are available at special yoga stores. Yoga Capri pants and unitards are available at yoga apparel store. The special Asana clothing can be found at very exclusive yoga outlets.
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