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Financial managers can do certain things to increase or decrease net income that's recorded in the year. This is called profit smoothing, income smoothing or just plain old window dressing. This isn't the same as fraud, or cooking the books.
Most profit smoothing involves pushing some amount of revenue and/or expenses into other years than they would normally be recorded. A common technique for profit smoothing is to delay normal maintenance and repairs. This is referred to as deferred maintenance. Many routine and recurring maintenance costs required for autos, trucks, machines, equipment and buildings can be delayed, or deferred until later.
A business that spends a significant amount of money for employee training and development may delay these programs until the next year so the expense in the current year is lower.
A company can cut back on its current year's outlays for market research and product development.
A business can ease up on its rules regarding when slow-paying customers are written off to expense as bad debts or uncollectible accounts receivable. The business can put off recording some of its bad debts expense until the next reporting year.
A fixed asset that is not being actively used may have very little current or future value to a business. Instead of writing off the un-depreciated cost of the impaired asset as a loss in the current year, the business might delay the write-off until the next year.
You can see how manipulating the timing of certain expenses can make an impact on net income. This isn't illegal although companies can go too far in massaging the numbers so that its financial statements are misleading. For the most part though, profit smoothing isn't much more than robbing Peter to pay Paul. Accountants refer to these as compensatory effects. The effects next year offset and cancel out the effects in the current year. Less expense this year is balanced by more expense the next year.
Summary:
In the resolution of any problem it is always about the question. In other words the question is not…What is the answer to this problem, the question is…What is the question that will resolve this problem?
To fully appreciate why this is true you must first understand some of the basics of the subconscious. The first question in regard to the subconscious is “Do you ask yourself questions?” Yes. You begin the process of asking yourself questions as soon as you get up every...
Keywords:
life coach, life Coach Training, life coach certification, become a life coach, personal life
Article Body:
In the resolution of any problem it is always about the question. In other words the question is not…What is the answer to this problem, the question is…What is the question that will resolve this problem?
To fully appreciate why this is true you must first understand some of the basics of the subconscious. The first question in regard to the subconscious is “Do you ask yourself questions?” Yes. You begin the process of asking yourself questions as soon as you get up every morning. You ask yourself questions like…What do I need to do today, what am I going to wear, what calls or emails do I need to return?
The next question is…Does the subconscious work on questions when you are not consciously involved? Yes. If you have ever asked yourself the question…What is that person’s name? It may take an hour, a day or even a week but at a time when you are not even thinking about it the person’s name will come popping into your head. This is because the subconscious was working on the question even when you were not consciously involved. This process happens with every question you ask yourself.
Why is this important? It is important because the subconscious has very little response to a statement but you will always force your subconscious to move in a direction you wish if you ask a question. Now that you understand the effect of a question on the subconscious how much of a difference do you think will be between these two questions…What is the answer to this as opposed to…What is the question that will resolve this problem?
If indeed you understand and agree that the subconscious does work on questions when you are not consciously involved what results do you think will be produced from these two questions? The first question is ambiguous and the subconscious will treat it as such. The second question will generate questions that will lead you to a resolution to your problem.
As a Life Coach, Psychotherapist, Teacher or Counselor your objective is to guide people through a resolution of their problems. A significant number of these problems if not all will involve a change in the emotional state and behavior of your client. This leads us to the most fundamental question for helping your clients resolve their problem and that is…What determines human behavior? Can you be effective in helping your client without first answering this question? Possibly you can if you are a good at guessing because if you can not answer this question that is all you will be able to do.
Once you have a clear definitive answer to this question you can begin the process of empowering your clients and students to move toward their goals and making the changes necessary to achieve them.
Summary:
Golf fitness coach. Have you ever considered one…and if so, what exactly were you looking for? There are many ‘general fitness’ trainers trying to get a piece of the golf fitness and training market that seems to be rapidly gaining exposure both on the television and in print thanks to Tiger, Vijay and Annika.
Keywords:
golf,golf swing,golf trainer,golf workouts,golf exercises,golf fitness,golf lessons,golf instruction,golf tips
Article Body:
Golf fitness coach. Have you ever considered one…and if so, what exactly were you looking for? There are many ‘general fitness’ trainers trying to get a piece of the golf fitness and training market that seems to be rapidly gaining exposure both on the television and in print thanks to Tiger, Vijay and Annika.
But the first thing you need to consider when looking into hiring a golf fitness coach or program is the trainers experience in golf.
Yes…that is high on the list of requirements. Does he/she know golf? Do they know the biomechanics of the golf swing? How about muscle function during the golf swing?
An easy test is during the initial interview or if you’re researching it online is to either ask very golf specific swing technique questions; or take a look at the information on the website. You’ll find out real quick if this person or program can help your golf swing, game and health.
A golf fitness coach or program should incorporate strength, flexibility, endurance, body awareness, balance, stability and even a nutrition component.
It’s easy for a trainer to have a strength component…but is it specific to golf? A quick test. Take a look at some of the exercises. Are any of them on seated machines for instance? If they are…run! This is NOT a golf fitness coach and/or program. This is considered ‘general fitness’.
Now stretching. There are dozens of stretches for all people. But take a look at some of them. Do they even remotely look like they will benefit your golf swing?
Stretches involving trunk flexibility; lower back; hamstring; and even shoulders specific to the mechanics of the swing are what you want. General stretches are better than nothing, but will delay your results. You want specific stretches.
Body awareness. Does any of the exercises resemble golf positions or phases of the swing? Do they look like you would be on your feet and in your golf posture? As stated above, if they are seated on machines, your body will learn nothing in regards to your golf swing.
Training your body specific to golf incorporates positions almost identical to what your body would be in during any part of the golf swing.
Stability. Training your body to improve stability in your swing can get a little complex if you really want to see results. The swing happens at between 80-100 miles an hour. One of the biggest flaws of amateur golfers is moving in their golf swing.
Moving either laterally (sliding), vertically (up and done) or both. This is death to your golf swing. To improve your stability involves specific strength drills most trainers don’t even know about.
I could go on-and-on about the requirements of a golf fitness coach or program. It is critical you make the right decision. I have heard horror stories of golfers working with ‘so-called’ golf fitness experts and their game getting worse. With the proper research this won’t happen to you. So definitely consider a golf fitness coach.
Many advocates of dirt biking will tell you that half the fun of dirt biking is buying a slightly clapped out old 250 and doing it up with new and second hand dirt bike parts until you’ve got as much performance and speed out of it as possible. Obviously, the nature of the dirt biking beast is that you will suffer damage to your bike. A Motocross hurtling 30ft in the air and then crashing back down to earth will cause damage to most bikes. The advantage of dirt biking is that the vehicles themselves are quite simple and you can pick up good parts for little money.
Be safe.
As with any bike, you should always be careful when buying anything that you intend to trust with your life. Of course not all parts for your bike need to be about performance and the look of your pride and joy will probably be just as important to you as the performance.
Be frugal.
The parts for your dirt bike don’t need to cost you the earth, the advent of the Internet has brought with it masses of competition for all sorts of items and dirt bike parts are no exception. The problem with the advent of the internet has been the numerous sites that pertain to contain the information you want but are essentially banner farms leading to more banner farms. You should find yourself a trusted dealer, whether online or offline, and if they provide what you’re after then stick with them. Finding dealers you can rely on can be difficult but there are good and reliable sites you can keep using.
Seek help.
It is important that if you don’t fully understand what you are doing or exactly the parts you are looking for that you get someone with that knowledge to help you. Incorrectly fitting parts or fitting incorrect parts can lead to a bad accident. There is no substitute for safety or knowledge.
Summary.
A lot of the fun of dirt biking is in the buying and modification of the bike itself. Hunting down second hand parts in good condition and fitting them to your bike. Gaining those extra couple of horse power and then, of course, putting all your hard work to good use. However, you should always be careful when modifying your bike; if you don’t have the necessary knowledge consult someone who does to ensure safety. Dirt bike parts can be easy to come by, and shouldn’t cost you too much, but may make all the difference when you’re riding.
Formula Drifting is a sport that first rose to popularity in Japan. While it is often termed as racing, there is actually little to no racing involved in the sport. Formula D involves taking a car, one that is ideal for drifting, and using certain driving techniques to cause the car to lose traction and drift. The goal is to keep control of the car and steer it to victory. Victory is, almost always, decided by a panel of judges, who are experienced in the art of drifting.
Drifting sounds exciting, doesn’t it? Since it first came to the United States, drifting has rapidly increased in popularity, with all different types of individuals. Unfortunately, drifting is often referred to as a male dominated sport. That is because, in the past and still sometimes today, men where mostly the competitors. The problem with this is that, as previously mentioned, all different individuals enjoy the sport of drifting, including women. In addition to enjoying the sport as a spectator, many women also wish to compete in it. If you are woman who is interested in Formula Drifting, you may be wondering what to do.
Despite what you may believe or may have been told, women do not have to stand on the sidelines or be a spectator in the stands. If you are interested in drifting, whether it be on a professional level or an amateur level, you have every right to enjoy the sport. Essentially, this means that if you want to participate in drifting, go right ahead. Not only do you deserve the right to participate in it, but you may even be better at it than you had originally anticipated.
Perhaps, the first step in getting started in drifting is to famialrize yourself with the sport, if you haven’t already done so. This familiarization can be done a number of different ways. You may want to think about attending a professional Formula D event. If you are unable to attend a professional event, an amateur drifting event will do. At these events, you are advised to pay close attention. Not only will you be able to determine whether or not drifting is definitely something that you would like to do, you may also be able to learn some new techniques or tips. It may also be a good idea to purchase some printed materials or videos on the art of drifting.
In addition to learning about the sport, by watching a live event or reading up on it, you may also want to enroll yourself in an instructional drifting course. Many of these courses, also commonly referred to as classes, are offered all across the United States. In addition to traditional Formula Drifting courses, you may even find drifting courses or programs that are designed just for women. One of those programs is Drifting Pretty. Drifting Pretty, which is based in California, acts as training course, as well as a support network for women that are interested in drifting.
If you are serious about drifting, whether you want to become a professional Formula D driver or just drift for fun, you may want to think about taking one of these training courses. Although you may feel more comfortable in a program or training course that is designed just for women, there are co-ed courses and programs that are also available. You should easily be able to find these courses with a standard internet search or with recommendations from fellow drifters.
Aside from taking a training course and familiarizing yourself with the sport, you will also want to insert yourself into its following. By actively participating in online discussions, you may be alerted to upcoming drifting events. As popular as drifting is, it is sometimes difficult to be informed of these events without inserting yourself into a social drifting network. In addition to being alerted to upcoming events, you may also find support from other female drifters. In a sport that is mostly dominated by males, female drifters need to be able to unite and stick together.
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.
Bagaimana forum Automatic Adsense berbeda?
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Canggih: Banyak topik yang kita diskusikan sangat maju dan memerlukan tingkat tinggi teknis atau ketajaman bisnis untuk menghargai.
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