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While many businesses assume that accountants are bound by generally accepted accounting practices and that these are inviolate, nothing could be further from the truth. Everything is subject to interpretation, and GAAP is no different. For one thing, GAAP themselves permit alternative accounting methods to be used for certain expenses and for revenue in certain specialized types of businesses. For another, GAAP methods require that decisions be made about the timing for recording revenue and expenses, or they require that key factors be quantified. Deciding on the timing of revenue and expenses and putting definite values on these factors require judgments, estimates and interpretations.

The mission of GAAP over the years has been to standardize accounting methods in order to bring about uniformity across all businesses. But alternative methods are still permitted for certain basic business expenses. No tests are required to determine whether one method is more preferable than another. A business is free to select whichever method it wants. But it must choose which cost of good sold expense method to use and which depreciation expense method to use.

For other expenses and for sales revenue, one general accounting method has been established; there are no alternative methods. However, a business has a fair amount of latitude in actually implementing the methods. One business applies the accounting methods in a conservative manner, and another business applies the methods in a more liberal manner. The end result is more diversity between businesses in their profit measure and financial statements than one might expect, considering that GAAP have been evolving since 1930.

The pronouncement on GAAP prepared by the Financial Accounting Standards Board (FASB) is now more than 1000 pages long. And that doesn't even include the rules and regulations issued by the federal regulatory agency that jurisdiction over the financial reporting and accounting methods of publicly owned businesses - the Securities and Exchange Commission (SEC).


Summary:
The Koret Task Force is a group of Hoover Institution scholars and conservative think tank. The group released a nine-month review report in September that commends Governor Jeb Bush on his efforts to reform the Florida schools.

The results were formally announced at an Orlando Hotel with the members of the Task Force and Bush present, as well as Representative Ralph Arza, a Republican from Hialeah and chairman of the House Pre K-12 Committee.

Paul E. Peterson, the edit...


Keywords:
florida schools, schools, florida


Article Body:
The Koret Task Force is a group of Hoover Institution scholars and conservative think tank. The group released a nine-month review report in September that commends Governor Jeb Bush on his efforts to reform the Florida schools.

The results were formally announced at an Orlando Hotel with the members of the Task Force and Bush present, as well as Representative Ralph Arza, a Republican from Hialeah and chairman of the House Pre K-12 Committee.

Paul E. Peterson, the editor for the report, commended Bush’s implementation of voucher programs, especially the McKay Scholarship and Corporate Tax Credit programs, both of which pay for students to attend private schools (McKay covers disabled children and the Corporate program covers impoverished children). He called the programs “trendsetters” for the rest of the nation. Peterson also praised the newly implemented merit-based pay system for Florida schools teachers, the first statewide program of its type in the United States.

The report encouraged the state legislature to restore the Opportunity Scholarship Program for the Florida schools, which the Florida Supreme Court ruled as unconstitutional in January. The program enabled students who had attended Florida schools graded as “F” twice within four years to use state money to attend private schools.

The report stated that Florida schools students had made “impressive” gains in reading and math on the Florida Comprehensive Assessment Test (F-CAT) since 1998. The Florida schools also are better than the national average in closing the achievement gap between minority students and whites.

The Task Force recommends that the Florida schools accountability system should place more emphasis on student growth, rather than overall performance. Another recommendation is for a less centralized control of Florida schools with more room for individual schools to decide how to spend classroom funding.

The report supports Bush’s efforts to repeal the class size reduction amendment, passed by voters in 2002. Besides being too costly for the Florida schools, Peterson stated that very little evidence supported its benefits and recruiting enough experienced teachers is difficult.

Though the study was intentionally conducted by academics in order to distance it from political views that frame the current educational debate, many question the validity of the report. Mark Pudlow, spokesman for the Florida Education Association, the state’s teacher union, particularly took issue with the report’s recommendation to make the probation period for Florida schools teachers five years versus three, noting that it takes away more teacher involvement. As to the other results found by the report, he said they were exactly what the Union expected, with Bush supporters funding it.

The $250,000 report was privately funded with the aid of two Republican donors — Outback Steakhouse founder Chris Sullivan and Ft. Lauderdale cardiologist Dr. Zachariah P. Zachariah. Both men have donated extensively to GOP causes, including Bush’s campaigns.

Representative Arza said he would fight to protect the governor’s reforms, as well as to implement the recommendations of the task force to the legislature, including the repeal of the class size reduction amendment for the Florida schools.

“We have made progress in this state over the last eight years,” noted Bush at the ceremonies. “We know, because we measure. It’s one of the guiding principles of what we do.”



Summary:
Let's face it beating the bookie is tough.

It's a scandal... They collect the money, and then drop the odds seconds before the race starts, leaving you and the rest of the punters, out of pocket or short changed... even if you did pick the winner! In This Article, I show you tips on how to win at every bet.

Margins are usually tight enough without giving away your hard earned cash to greedy bookmakers or self appointed guru's for "insider information" with no proof or g...


Keywords:
Horse racing system,betting at horse races,tips for horse betting


Article Body:
Let's face it beating the bookie is tough.

It's a scandal... They collect the money, and then drop the odds seconds before the race starts, leaving you and the rest of the punters, out of pocket or short changed... even if you did pick the winner! In This Article, I show you tips on how to win at every bet.

Margins are usually tight enough without giving away your hard earned cash to greedy bookmakers or self appointed guru's for "insider information" with no proof or guarantee the horse will actually win... It's easy to run up a £100 phone bill calling a tipster every day for one or two winners a week.

Sound familiar?

Statistically around 30 to 40 percent of all favourites usually win, yet still the bookies rake in more cash than most of the punters put together... they just don't care if the favourites win or lose!

What if you could bet like a bookie?

Betting on horses is something that many people have done at one time or another, but most people don’t know a great deal about the ins and outs of horse racing handicapping. Here are the tips you should use.

1)Begin by looking at the racing form. These forms are available at the track, at newsstands, and are now available online. The best place to begin when handicapping the horses is to look at the trainer and jockey. Some people also look at the past performances, but for the most part, it is too difficult for you to gain too much out of past races. You can, however, easily pick up on trainer and jockey percentages. This can eliminate a great many horses from your handicapping process and is the first place You should begin.

2 ) Next, Look at recent form. Here, you don’t need to look to far. The past three races are your best indicator of how a horse is likely to perform in the current race. You can look at the finishing position and the speed figures. The speed figures are listed in the racing form and are based on how the horse did in his or her last race on a particular track and against the field he or she faced. You can take the speed figures of the last three races of a horse and judge those numbers against the rest of the field. This should give you a decent idea of how the race shapes up.

3) Always go a little bit more in depth and look at horses that are suited to a particular course or a particular surface. Some horses run better on grass than they do on dirt and some horses are suited to a particular distance. This last part is really true, as some horses are bred for stamina while others are bred for speed.

4) Finaly, you should look beyond the obvious favorites and search for value. Betting the horses successfully is about finding value. You can’t consistently bet favorites and win. You also aren’t likely to find longshots that always win. You have to be somewhere in the middle. You can also incorporate exotics into your horse betting, and that may be your best bet of all. But that is a subject all on its own and deserves its own discussion.




One popular weight loss supplements available in the market today take the form of tea. Stores all over sell slimming tea, dieter's tea and others but all of them are actually the same. They may appear to be effective, but what is not seen may actually harm you.

One of the effects of drinking dieter's tea is frequent bowel movement. This gives people the feeling of body cleansing. These people may get toxins out of their body but it isn't exactly the only thing that slimming tea actually does to the body. Slimming tea contains herbs which are natural laxatives. These include aloe, senna, rhubarb root, cascara, buckthorn and castor oil. These are products which are derived from plants and are used since the ancient times because of their potency in treating constipation and to inducing bowel movement.

Cascara, castor oil and senna are substances which are recognized as laxatives available over the counter and are also regulated as drugs. Scientific studies show that diarrhea induced by laxatives does not absorb significant amounts of calories taken in the body.

The reason for this is that laxatives do not act on the small intesines where most of the calories are absorbed. Instead, they work on the large intestines. If taken in large amounts for prolonged periods, it can affect fat absorption of the body. This may lead to greasy diarrhea and loss of weight. Abuse of laxatives is common practice among people who suffer from bulimia and anorexia nervosa.

While weight loss can be guaranteed by overdosing on laxatives, it may also cause permanent damage to the gastrointesitinal tract and the weakening and softening of the bones, a condition known as osteomalacia. Drinkers of slimming teas may actually patronize the product because they are less axpensive and taste better than other laxatives sold in the market. Other people, such as those with eating disorders like bulimia and anorexia nervosa drink dieter's tea because they work fast and produce watery stool and having loose consistency.

Women may even be more susceptible to the effects of slimming teas. Although they may are not known to interfer directly with the woman's menstrual cycle and fertility, they should watch out if drinking them causes them to rapidly shed off weight. It is also not safe for pregnant women to be taking in laxatives of any kind. Wise and reponsible herbalists also discourage the use of senna and other herbal products with laxative properties for pregnant women and women who are trying to conceive.

One should be wary about these findings because the labeling of slimming teas in the market today can be absolutely misleading. For instance, they commonly refer to the laxative qualities as "natural bowel cleansing properties" and not specifically use the word "laxative".Some even use the term "low-calorie" on their labelling. These products in fact, contain essentially no calories nor nutrients whatsoever; unless of course, if they are sweetened.

Adverse effects of misusing laxatives in the form of slimming tea generally occur when taken in more than or longer than recommended. These include nausea, stomach cramps, vomiting, diarrhea, fainting, rectal bleeding,electrolyte disorder and dehydration as well as injury and worse, death. It was also reported that excess use of stimulant laxatives cause severe constipation and pain for long periods (as much as for decades) due to the colon losing its function. It eventually led to surgery removing the colon altogether.










Fishing rod holders take the inconvenience out of fishing for a variety of reasons. For one, it is a convenient storage device especially when one is in a kayak. Rather than holding the paddle in between the legs while fishing, a fishing rod holder stores the rod in place therefore enabling anyone to carry multiple rods or (if one insists so) carry multiple paddles. It also makes trolling easy as a holder keeps the fishing rod in place as one travels to a number of fishing spots. Also, when unhooking a caught fish, rod holders keep the rod secure. More importantly, they help one catch more fish at the same time enabling a kayak look versatile and extremely well-designed.

Here are some tips that could prove helpful in order to determine the types of fishing rods one should purchase.

To attach or to not attach

There are basically two types of fishing rod holders, one that could be attached to the exterior of the kayak and one that is put in the flush. Both have different functions and both work well accordingly. The choice all depends on what one prefers to use and how.

To those who prefer the unattached

The unattached type of fishing rod holder comes in two forms, the straight and the angled. Most kayaks use the angled form. When this type is used, one has a good chance of being able to stroll because the rods veer away from the kayak.

To those who prefer the attached

If the straight type is used, one is able to keep the fishing rod in the middle of the kayak and therefore works best in keeping the rod in storage. This straight type of fishing rod holder is good for the Tower and Cobra Navigator model of a kayak.

The home-made fishing rod holder

One could just as make his or her very own personalized fishing rod holder using common PVC. Or one could also start out by getting a milk crate and attaching it to a kayak with the use of straps.

The alternative type of fishing rod

There is another type of fishing rod holder that could be placed just above the kayak. These are usually tubes that are called RAM as well as Titelock. As the latter’s name implies, it locks the rod in place and usually consists of a male and a female part. This part difference allows the two to be separated. Manufacturers that generally make this type of fishing rod are Attwood, Scotty and Roberts.

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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