of earnings changes and earnings levels are relatively smooth
Definitions of smoothness
The expected number of observations in any interval is the average ofthe number of observations in the two adjacent intervals
Previous study
Consider specific incentives
Assuming a particular method
Cross sectional approach
Large setof potential earnings manipulators
Focused on avoidance of
the mysteries of nature .
In German-speaking countries, he started his work as a research worker of Goethe.
From 1900s he worked in Theosophical Society and used the method of mental science, called ‘Anthroposophia’ to 1912.
In 1913, he withdrew from the society and established the Association anthroposophy. Also he set up the first ‘Goetheanum’ in Donauch and during this time, he cr
the following theories to motivate its staff members:
a) According to the Goal-Setting Theory, when goal commitment is accompanied by goal acceptance, leaders can expect goal-directed efforts from the staff. Employees of MBC accept the visions, but do not really pursue them. Therefore, leaders must encourage goal commitment through some ways. They can first help employees set goals which are a
Construct of CC (Michael Canale & Merril Swain)
Grammatical Competence
: aspect of CC that encompasses “knowledge of lexical items and rules of morphology, syntax, sentence-grammar semantics, and phonology.”
Discourse Competence
: the ability we have to connect sentences in stretches of discourse and to form a meaningful whole out of a series of utterances.
→ Reflect the us
(1) What is material?
Certain provisions ofthe SEC apply only to matters that are “material” to the financial condition ofthe company. Therefore, interpretation and application of those provisions relates to the issue of “what is material”.
Item 101 of Regulation S-K requires that companies must disclose material effects that compliance with environmental law will have on earnings, c