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Creative Accounting
Creative accounting is a euphemism referring to accounting practices that may follow the letter of the rules of standard accounting practices, but deviate from the spirit of those rules with questionable accounting ethics—specifically distorting results in favor of the "preparers", or the firm that hired the accountant. They are characterized by excessive complication and the use of novel ways of characterizing income, assets, or liabilities, and the intent to influence readers towards the interpretations desired by the authors. The terms "innovative" or "aggressive" are also sometimes used. Another common synonym is "cooking the books". Creative accounting is oftentimes used in tandem with outright financial fraud (including securities fraud), and lines between the two are blurred. Creative accounting practices have been known since ancient times and appear world-wide in various forms. The term as generally understood refers to systematic misrepresentation of the true incom ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Euphemism
A euphemism ( ) is when an expression that could offend or imply something unpleasant is replaced with one that is agreeable or inoffensive. Some euphemisms are intended to amuse, while others use bland, inoffensive terms for concepts that the user wishes to downplay. Euphemisms may be used to mask profanity or refer to Dysphemism#Taboo terms, topics some consider Word taboo, taboo such as mental or physical disability, sexual intercourse, bodily excretions, pain, violence, illness, or death in a polite way. Etymology ''Euphemism'' comes from the Greek language, Greek word () which refers to the use of 'words of good omen'; it is a compound of (), meaning 'good, well', and (), meaning 'prophetic speech; rumour, talk'. ''Eupheme (deity), Eupheme'' is a reference to the female Greek spirit of words of praise and positivity, etc. The term ''euphemism'' itself was used as a euphemism by the ancient Greeks; with the meaning "to keep a holy silence" (speaking well by not speaking at ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States
The United States of America (USA), also known as the United States (U.S.) or America, is a country primarily located in North America. It is a federal republic of 50 U.S. state, states and a federal capital district, Washington, D.C. The 48 contiguous states border Canada to the north and Mexico to the south, with the semi-exclave of Alaska in the northwest and the archipelago of Hawaii in the Pacific Ocean. The United States asserts sovereignty over five Territories of the United States, major island territories and United States Minor Outlying Islands, various uninhabited islands in Oceania and the Caribbean. It is a megadiverse country, with the world's List of countries and dependencies by area, third-largest land area and List of countries and dependencies by population, third-largest population, exceeding 340 million. Its three Metropolitan statistical areas by population, largest metropolitan areas are New York metropolitan area, New York, Greater Los Angeles, Los Angel ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Forrest Gump
''Forrest Gump'' is a 1994 American comedy-drama film directed by Robert Zemeckis. An adaptation of the Forrest Gump (novel), 1986 novel by Winston Groom, the screenplay of the film is written by Eric Roth. It stars Tom Hanks in the title role, alongside Robin Wright, Gary Sinise, Mykelti Williamson, and Sally Field in lead roles. The film follows the life of an Alabama man named Forrest Gump (Hanks) and his experiences in the 20th century in the United States, 20th-century United States. Principal photography took place between August and December 1993, mainly in Georgia (U.S. state), Georgia, North Carolina, and South Carolina. Extensive visual effects were used to incorporate Hanks into archived footage and to develop other scenes. The Forrest Gump (soundtrack), soundtrack features songs reflecting the different periods seen in the film. Various interpretations have been made of the protagonist and the film's political symbolism. ''Forrest Gump'' was released in the Unite ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Return Of The Jedi
''Return of the Jedi'' (also known as ''Star Wars: Episode VI – Return of the Jedi'' is a 1983 American epic space opera film directed by Richard Marquand from a screenplay by Lawrence Kasdan and George Lucas. The sequel to '' The Empire Strikes Back'' (1980), it is the third installment in the original ''Star Wars'' trilogy and the sixth chronological film in the " Skywalker Saga". The film follows the ongoing struggle between the malevolent Galactic Empire and the freedom fighters of the Rebel Alliance. As the rebels attempt to destroy the Empire's second Death Star, Luke Skywalker tries to bring his father, Darth Vader, back from the dark side of the Force. The film stars Mark Hamill, Harrison Ford, Carrie Fisher, Billy Dee Williams, Anthony Daniels, David Prowse, Kenny Baker, Peter Mayhew, and Frank Oz. Steven Spielberg, David Lynch, and David Cronenberg were considered to direct the film before Marquand signed on as director. The production team relied ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
David Prowse
David Charles Prowse (1 July 1935 – 28 November 2020) was an English actor, bodybuilder, strongman and weightlifter. He portrayed Darth Vader in the original ''Star Wars'' trilogy and a manservant in Stanley Kubrick's 1971 film '' A Clockwork Orange''. In 2015, he starred in two documentaries concerning his Darth Vader role, one titled ''The Force's Mouth'', which included Prowse voicing Darth Vader's lines with studio effects applied for the first time, and the other titled '' I Am Your Father'', covering the subject of the fallout between Prowse and Lucasfilm. Prior to his role as Vader, Prowse had established himself as a super-hero figure in the United Kingdom as the Green Cross Man in Green Cross Code media aimed at teaching children and young people road safety. Early life David Charles Prowse was born on 1 July 1935 in Bristol, England. He was the son of Gladys (''née'' Burt) and Charles Prowse. He was brought up on the Southmead housing estate in Bristol, gaining ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Darth Vader
Darth Vader () is a fictional character in the ''Star Wars'' franchise. He was first introduced in the original film trilogy as the primary antagonist and one of the leaders of the Galactic Empire. He has become one of the most iconic villains of cinema. The prequel trilogy chronicles Vader's childhood as a precocious human slave named Anakin Skywalker, liberation by the Jedi Order, and young adulthood as a morally conflicted Jedi Knight, under the mentorship of Obi-Wan Kenobi. Skywalker is secretly lured into the Sith warrior cult by the Galactic Republic politician Palpatine. When Palpatine seizes control of the galaxy as its Emperor, Skywalker abandons the Jedi Order and, during a duel with Kenobi, is severely mutilated and thereafter transformed into a cyborg whom Palpatine rebrands as the Sith lord Darth Vader. He serves the Emperor for over two decades, hunting down the remaining Jedi, including Kenobi, and attempting to crush the rebels who oppose the new Empire. ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Good Faith (law)
In contract law, the implied covenant of good faith and fair dealing is a general presumption that the parties to a contract will deal with each other honestly, fairly, and in good faith, so as to not destroy the right of the other party or parties to receive the benefits of the contract. It is implied in a number of contract types in order to reinforce the express covenants or promises of the contract. A lawsuit (or a cause of action) based upon the breach of the covenant may arise when one party to the contract attempts to claim the benefit of a technical excuse for breaching the contract, or when he or she uses specific contractual terms in isolation in order to refuse to perform his or her contractual obligations, despite the general circumstances and understandings between the parties. When a court or trier of fact interprets a contract, there is always an "implied covenant of good faith and fair dealing" in every written agreement. Usage in the United States Historical us ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Stakeholder (corporate)
In a corporation, a stakeholder is a member of "groups without whose support the organization would cease to exist", as defined in the first usage of the word in a 1963 internal memorandum at the Stanford Research Institute. The theory was later developed and championed by R. Edward Freeman in the 1980s. Since then it has gained wide acceptance in business practice and in theorizing relating to strategic management, corporate governance, business purpose and corporate social responsibility (CSR). The definition of corporate responsibilities through a classification of stakeholders to consider has been criticized as creating a false dichotomy between the "shareholder model" and the "stakeholder model", or a false analogy of the obligations towards shareholders and other interested parties. Types Any action taken by any organization or any group might affect those people who are linked with them in the private sector. For examples these are parents, children, customers, owners ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Financial Reporting
Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management discussion and analysis: # A balance sheet reports on a company's assets, liabilities, and owners equity at a given point in time. # An income statement reports on a company's income, expenses, and profits over a stated period. A profit and loss statement provides information on the operation of the enterprise. These include sales and the various expenses incurred during the stated period. # A statement of changes in equity reports on the changes in equity of the company over a stated period. # A cash flow statement reports on a company's cash flow activities, particularly its operating, investing and financing activities over a stated period ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Management
Management (or managing) is the administration of organizations, whether businesses, nonprofit organizations, or a Government agency, government bodies through business administration, Nonprofit studies, nonprofit management, or the political science sub-field of public administration respectively. It is the process of managing the resources of businesses, governments, and other organizations. Larger organizations generally have three Hierarchy, hierarchical levels of managers, organized in a pyramid structure: * Senior management roles include the board of directors and a chief executive officer (CEO) or a President (corporate title), president of an organization. They set the strategic goals and policy of the organization and make decisions on how the overall organization will operate. Senior managers are generally executive-level professionals who provide direction to middle management. Compare governance. * Middle management roles include branch managers, regional managers, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Job Security
Job security is the probability that an individual will keep their job; a job with a high level of security is such that a person with the job would have a small chance of losing it. Many factors threaten job security: globalization, outsourcing, downsizing, recession, and new technology, to name a few. Basic economic theory holds that during periods of economic expansion businesses experience increased demand, which in turn necessitates investment in more capital or labor. When businesses are experiencing growth, job confidence and security typically increase. The opposite often holds true during a recession: businesses experience reduced demand and look to downsize their workforces in the short term. Governments and individuals are both motivated to achieve higher levels of job security. Governments attempt to do this by passing laws (such as the U.S. Civil Rights Act of 1964) which make it illegal to fire employees for certain reasons. Individuals can influence their degre ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Hollywood Accounting
Hollywood accounting (also known as Hollywood bookkeeping) is the opaque or " creative" set of accounting methods used by the film, video, television and music industry to budget and record profits for creative projects. Expenditures can be inflated to reduce or eliminate the reported profit of the project, thereby reducing the amount which the corporation must pay in taxes and royalties or other profit-sharing agreements, as these are based on net profit. Hollywood accounting gets its name from its prevalence in the entertainment industry—that is, in the movie studios of Hollywood at a time when most studios were located in Hollywood. Those affected can include writers and actors, but also production companies, producers and investors. A number of cases of creative accounting have been successfully pursued in court and have resulted in hundreds of millions of dollars in awarded damages. Practices Hollywood accounting can take several forms. In one form, a subsidiary is forme ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
