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It would probably be ideal if business and life were as simple as producing goods, selling them and recording the profits. But there are often circumstances that disrupt the cycle, and it's part of the accountants job to report these as well. Changes in the business climate, or cost of goods or any number of things can lead to exceptional or extraordinary gains and losses in a business. Some things that can alter the income statement can include downsizing or restructuring the business. This used to be a rare thing in the business environment, but is now fairly commonplace. Usually it's done to offset losses in other areas and to decrease the cost of employees' salaries and benefits. However, there are costs involved with this as well, such as severance pay, outplacement services, and retirement costs.
In other circumstances, a business might decide to discontinue certain product lines. Western Union, for example, recently delivered its very last telegram. The nature of communication has changed so drastically, with email, cell phones and other forms, that telegrams have been rendered obsolete. When you no longer sell enough of a product at a high enough profit to make the costs of manufacturing it worthwhile, then it's time to change your product mix.
Lawsuits and other legal actions can cause extraordinary losses or gains as well. If you win damages in a lawsuit against others, then you've incurred an extraordinary gain. Likewise if your own legal fees and damages or fines are excessive, then these can significantly impact the income statement.
Occasionally a business will change accounting methods or need to correct any errors that had been made in previous financial reports. Generally Accepted Accounting Procedures (GAAP) require that businesses make any one-time losses or gains very visible in their income statement.
Summary:
With Climate Change and Global Warming now becoming more important daily, educators, students, journalists, scientists and governments all need fast access to all the latest Global Warming research and news.
Alphatech5.com has created a large directory of information on Global Warming and put together all of the links to every major research center, research paper, news source, government bodies and educational institutions that are the authorities on Climate Change and G...
Keywords:
global warming,climate change,education,students,studies,home based business opportunities
Article Body:
With Climate Change and Global Warming now becoming more important daily, educators, students, journalists, scientists and governments all need fast access to all the latest Global Warming research and news.
Alphatech5.com has created a large directory of information on Global Warming and put together all of the links to every major research center, research paper, news source, government bodies and educational institutions that are the authorities on Climate Change and Global Warming.
Leading authorities such as the IPCC, US EPA, the Stern Review, the Woods Hole Institute, NASA's Goddard Space center and dozens more can all be accessed from one easy directory.
The site can be found at:
http://www.alphatech5.com/cchange/cchange.htm
Access is free and all interested parties are welcome to browse the directory and use the links as required. They give essential information for the general public, plus important research links for students and educators.
Global Warming and Climate Change are now accepted as fact, with governments around the world now looking to build on the Kyoto Protocol by establishing greenhouse gas emission reduction targets.
The US President, George W Bush, has recently held talks with European counterparts in order to kick start this process and begin working on establishing reduction targets and time frames for the USA.
Currently only the USA, Canada and Australia have not accepted the Kyoto Protocols and it is currently the intention of those governments to establish their own frameworks rather than adopt the Kyoto Protocols.
The major stumbling block to worldwide adoption of uniform targets and time-frames will be differing economic and political imperatives. The fast developing nations such as China and India do not wish to hinder the growth of their burgeoning economies, whilst the developed nations do not wish to slow their economies drastically either by reducing their income from fossil fuel industries such as oil, gas, petroleum and coal.
The need to reduce greenhouse gas emissions is clear. Polar ice caps are receding rapidly, glaciers are disappearing, weather patterns are changing, flora and fauna are disappearing at alarming rates.
It is now not a question of will the use of fossil fuels disappear, but when? Alternative energy sources such as Fuel Cells, Solar, Wind, Wave and even Nuclear will grow apace and the fossil fuel industries are now in their sunset phase.
Like the steam train, they have been of great use to mankind but they have now outlived their usefulness and must be consigned to the pages of history.
Keep plenty of photographs of your favourite petrol-guzzling auto. In a few years we will all be driving Hybrids - and eventually Fuel Cell or Hydrogen powered cars.
Summary:
Do you know the 4 important factors that affect your golf swing? Knowing what they are and interpeting them can help you adjust your swing to start hitting straight and true.
Keywords:
golf swing, golf club, ball
Article Body:
In the game of golf, no two people ever have the same golf swing. Each person has their own individual body with its own strengths, flexiblity and range of motion. The way one person swings a golf club may not work for another person, even if they are near in body types. Every golfer has to find the playing style that fits them to help them produce the results that they want. Players that know what is going to happen to the ball when they hit it, and what factors affect that moment of impact can effectively use their body to create the consistent powerful golf swing that they desire.
One thing that can help all golfers make immediate and positive improvements on their game is an understanding of the factors that affect the golf ball at the moment of impact by the golf club. Knowing what these factors are and how they affect the ball will enable you to understand what happens at the moment of impact and interpret the golf balls flight. When you understand what occurs and why, you can then make small adjustments to your swing and then see the effects on the next shot. The flight of the golf ball will tell you whether you were correct in your personal assessment and you made a good change towards a better golf swing. If you made a change that made the shot worse than before, all you should have to do is undo that change to your swing.
The moment of impact (ideally the golf club sweet spot hitting the ball) is a combination of four factors that will ultimately determine what direction and how far the ball will travel. The golf ball will react to these factors regardless of how they occur. The first important factor that affects your golf swing is the angle of the clubface at the moment of impacting the ball. The position of the clubface at the moment of impact is the most important factor influencing the initial direction and the spin of the ball. The clubface must point in the direction of the target you’ve chosen farther down the course. If the clubface is straight and perpendicular to the golf ball at the moment of impact, it will travel straight down the course with no spin.
The second factor at the moment of impact is the angle of the clubhead with relation to the golf ball. There is the horizontal angle of impact and vertical angle of impact, both of which are combined to determine the initial direction of the ball and the height of the golf balls flight path. The horizontal angle of impact determines the initial direction that the ball will travel. The vertical angle of impact will determine how high the ball will fly. Too low or too high and you lose distance in your shot.
Thirdly, the clubface must hit the ball on the sweet spot. The sweet spot is the area on the face of the golf club that will transfer the power of your golf swing to the golf ball. Transferring this power effectively will maximize its potential and carry the ball far and straight down the course (as long as the angle of the clubface and the club head at the moment of impact are good).
Lastly, the fourth factor that is important at the moment of impact is the the club head. The speed of your golf swing will determine how much power you transfer to the golf ball and ultimately how far it will go when you hit it on the sweet spot. The speed or power of the golf swing is not dependent on muscles alone. Other factors such as body flexibility and range of motion affect how a golfer employs those muscles in creating a fluid smooth swing.
The golf swing is not just picking up a golf club and trying to blast the ball down the course. It is a combination of many factors that if you can interpret, you can influence by making adjustments to your swing. Knowing what causes the golf ball to travel as it does will allow you to improve your golf swing and gain distance and accuracy on your shots. However, knowing the cause that produces an effect, and affecting that cause to produce the desired effect are two different things, both of which can be learned over time and with practice.
You cannot choose a helmet based on its size or the material it's made from alone. There are many things that need to be considered when purchasing motorcycle helmets. Sure, it's probably possible to locate a helmet that is the right color or that is made from the type of material that will satisfy your safety concerns, but when it comes to "proper fit" it opens up a whole new can of worms. It is so important to consider the "safety factor." Some motorcycle helmets are just not as safe as others and you should be aware of this.
Some of the more popular motorcycle helmet manufacturers are Icon, Arai, Shoei, Suomy, Erex, Bell, HJC and Nolan. The majority of their helmets are approved by DOT or Snell. There are many other makers, but these are some of the better known companies.
When it comes to safety there are two major concerns. One, how is your visibility? How is your peripheral vision? Can you see enough of the surrounding area to be safe? If your visibility is poor your chances of being in an accident can increase dramatically. And two, if you are involved in an accident will your head be protected as well as you'd like? Will the material that the helmet is made from stand up to the test, to the punishment?
Many motorcyclists or bikers look solely at the aesthetic qualities of a helmet and disregard safety when looking to purchase a helmet. But in reality it should be viewed oppositely. Safety should always come first.
The main options you have when searching for the perfect motorcycle helmet are color, shape, visibility and liners. Color is the easiest decision to make, right? Wrong. As far as the safety factor goes you should be able to be seen well by other drivers. Bright colors stand out and are very noticeable, even at night, while dull dark colors are not seen easily. It's very important to choose a bright color that can be seen easily by other drivers, even at night.
Another factor to consider is the shape of the helmet. Some people have tall slim oblong heads (egg shaped) while others have round or oval-shaped heads. Trying on helmets for a good fit is the only sure way to tell if it will fit your head properly and comfortably. Plus, you want the weight of the helmet to be distributed properly so that the head can support the helmet easily.
As far as safety is concerned the number one thing to consider is your peripheral vision. Some helmets simply do not allow a biker to see to their periphery well enough to be safe. With good visibility it's a lot easier to see when an accident might happen and have time to react to the circumstances and maneuver out of harms way.
Liners are the last item on the agenda. The purpose of a liner is for comfort, but it also is there to help you with a correct fit. If the liner is not a good fit for your head you will notice specific spots on your head that are receiving more pressure than others. Avoid these liners. Possibly the most comfortable liner is the skull cap. You will usually have less pressure in specific areas when using this type of liner.
Last, but not least, it is not wise to buy motorcycle helmets online unless you have tried that specific helmet on previously in a retail store. In most cases you will be better off trying one on in a store first. Then, once you know the brand, size, color and type of liner that you prefer it's an easy job to browse online for the best deals.
The biggest mistake most consumers make is locating a flashy cool-looking helmet online and then buy it solely because of its looks and for no other reason. Spend a little time shopping and you will likely end up with a product that you can be happy with for many years to come.
Forex market trading is trading money, currencies worldwide. Most all countries around the world are involved in the forex trading market, where money is bought and sold, based on the value of that currency at the time. As some currencies are not worth much, it is not going to be traded heavily, as the currency is worth more, additional brokers and bankers are going to choose to invest in that market at that time.
Forex trading does take place daily, where almost two trillion dollars are moved every day - that is a huge amount of money. Think about how many millions it does take to bring about a total of a trillion and then consider that this is done on a daily basis - if you want to get involved in where the money is, forex trading is one 'setting' where money is exchanging hands daily.
The currencies that are traded on the forex markets are going to be those from every country around the world. Every currency has it own three-letter symbol that will represent that country and the currency that is being traded. For example, the Japanese yen is the JPY and the United Stated dollar is USD. The British pound is the GBP and the Euro is the EUR. You can trade within many currencies in one day, or you can trade to a different currency every day. Most all trades through a broker, or those any company are going to require some type of fee so you want to be sure about the trade you are making before making too many trades which are going to involve many fees.
Trades between markets and countries are going to happen every day. Some of the most heavily trades occur between the Euro and the US dollar, and then the US dollar and the Japanese yen, and then of the other most often seen trades is between the British pound and the US dollar. The trades happen all day, all night, and thought out various markets. As one country opens trading for the day another is closing. The time zones across the world affect how the trading takes place and when the markets are open.
When you are making a transaction from one market to another, involving one currency to another you will notice the symbols are used to explain the transactions. All transactions are going to look something like this EURzzz/USDzzz the zzz is to represent the percentages of trading for the percentage of the transaction. Other instances could look like this AUSzzz/USD and so on. When reading and reviewing your forex statements and online information you will understand it all much better if you are to remember these symbols of the currencies that are involved.
Biasanya apa yang Anda dapatkan di forum adalah orang-orang yang tidak tahu apa-apa berbicara dengan orang-orang yang tidak ingin mengatakan apa-apa. Anda kadang-kadang dapat menemukan tips luar biasa pada beberapa forum: tapi Anda harus menggali lewat 400 posting jelek hanya untuk menemukan satu posting yang bermanfaat. Yang menjadi waktu yang sangat besar tenggelam.
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