Determinants of the deficiency of XBRL mandatory filings
Saeed J. Roohani *
Bryant University
Department of Accounting
1150 Douglas Pike
Smithfield, RI 02917
[email protected]
Xiaochuan Zheng
Bryant University
Department of Accounting
1150 Douglas Pike
Smithfield, RI 02917
[email protected]
*Corresponding Author
March 2011
Determinants of the deficiency of XBRL mandatory filings
Abstract
The purpose of this paper is to look at the XBRL mandatory filings, use a third party
ratings of the quality of XBRL filings (XBRL CLOUD Inc.), and report any progress as well as
deficiency. Although this is an empirical study, it is also considered an exploratory study to
observe deficiency in the XBRL filings that can be identified with some characteristics of the
filer such as operational complexity, prior experience with XBRL filings, etc.
We examine determinants of the deficiency of XBRL mandatory filings for all the SEC
filings from July 2009 to December 2010. We find that XBRL deficient filings tend to have
higher percentage of extensions; are filed by bigger and more complex firms; and are from
earlier years. Finally, we find that firms that have done many XBRL filings are less likely to
have major errors; but more likely to have minor errors. The results of this study have several
important implications for SEC, XBRL US, auditors and filers.
Key Words: XBRL, XBRL mandatory filing, reporting quality, SEC (Securities and Exchange
Commission).
Data Availability: Data are publicly available from sources identified in the paper.
1
1. Introduction
After several years of joint efforts of accounting profession, regulators, software makers,
and companies eXtensible Business Reporting Language (XBRL) was developed and ready to go
live at the Securities and Exchange Commission (SEC) in 2009. Because it took a relatively
long period time to be finally adopted by securities regulators around the globe, XBRL also
created high expectations. A number of researchers were anxiously waiting and preparing for
the first stage of mandatory XBRL filings at the SEC.
Prior to its mandate, the SEC created XBRL volunteer filing program (VFP), often refer
to as a sandbox to test the filing process for further improvement, filers had little or no set of
rules for XBRL filings except for using current XBRL Specifications and U.S. GAAP taxonomy.
It should be noted that there was little or no formal feedback process on such filings. Obviously,
there was no penalty for any error or deficiency. The research using VFP data should be treated
with caution because the VFP was basically a sandbox concept and any conclusion would be
tentative. Nevertheless, some research with VFP data suggest the XBRL filings did not meet the
expectations
After XBRL filings became mandatory by the SEC, XBRL filings started to arrive at the
SEC in June 2009 and mo.
The document discusses the effectiveness of XBRL (eXtensible Business Reporting Language) filings with the SEC. It finds that the initial data quality of XBRL filings was not satisfactory, with 26% containing errors, primarily debit/credit reversals. However, a later study found evidence of a learning curve, as the number of errors decreased over time, from over 4,000 errors in the first six quarters to 4,260 errors in 4,532 filings in the next six quarters. XBRL can benefit financial statement auditing by tagging financial data and mapping relationships to improve transparency.
The document discusses the evolution of XBRL (eXtensible Business Reporting Language) data reporting standards over time. It begins by noting that while XBRL became mandatory in 2009 and was meant to allow vast data analysis, the reality was lower quality data due to a lack of SEC enforcement and many confusing filer extensions. However, in recent years initiatives like the XBRL US Data Quality Committee have improved data integrity. The SEC's adoption of Inline XBRL is seen as an important step to improve quality by eliminating separate reporting of financial data. While progress has been made, experts say the SEC could further improve implementation by focusing on data quality enforcement and allowing additional taxonomy uses.
ACCOUNTING HORIZONS American Accounting AssociationVol. 30, .docxnettletondevon
ACCOUNTING HORIZONS American Accounting Association
Vol. 30, No. 1 DOI: 10.2308/acch-51240
March 2016
pp. 1–21
Why are 10-K Filings So Long?
Richard A. Cazier
The University of Texas at El Paso
Ray J. Pfeiffer
Texas Christian University
SYNOPSIS: This study provides evidence on relative magnitudes of factors that appear to drive 10-K length. We
employ statistical analysis and text analysis software to partition 10-K length into the portions explained by each of
three fundamental determinants: (1) firms’ operating complexity, (2) disclosure redundancy, and (3) residual
disclosure. Our primary analyses shed light on the relative magnitudes of each of these components and on the
extent to which each varies across firms. Disclosure redundancy and operating complexity explain roughly equal
amounts of variation in 10-K length within our sample. However, 10-K length unexplained by redundancy or firms’
operating complexity (residual disclosure) accounts for the largest degree of variation in 10-K length. Our results are
consistent with the notion that a substantial amount of disclosure volume contained in 10-K reports is attributable to
managerial discretion in how firms respond to mandatory disclosure requirements. Our study expands prior literature
that has focused largely on the consequences of 10-K length and provides important insights for policy makers and
regulators seeking to improve disclosure requirements.
Keywords: 10-K length; disclosure volume; redundancy.
Data Availability: Data available upon request.
INTRODUCTION
A
n ongoing discussion among regulators and practitioners centers on what can and should be done to address the
increasing volume of firms’ financial disclosures. Little disagreement exists among observers that the volume of
financial disclosure has expanded considerably. In their 2011 analysis of 25 Fortune 500 companies’ annual reports,
the Financial Executives Research Foundation and KPMG document a 16 percent increase in 10-K length and a 28 percent
increase in the length of the notes to financial statements over the period 2004–2010 (KPMG 2011). In this paper, we provide
empirical evidence regarding the determinants of 10-K disclosure volume to help inform the discussion of how regulators
might address this issue.
Various financial reporting stakeholders increasingly decry the current state of mandatory financial disclosure on the part
of business enterprises.
1
In its July 12, 2012 FASB in Focus publication, the FASB summarizes the concerns of stakeholders as
follows:
Many stakeholders have expressed concerns about the relevance and sheer volume of information in notes to financial
statements, and that some information is either missing or difficult to find. (FASB 2012b; emphasis added)
The authors acknowledge helpful comments and suggestions from workshop participants at Lehigh University, two anonymous reviewers, and Paul A.
Griffin (editor). We are also grateful to Texas Christian Univer.
Extensible business reporting language xbrl a new dimension in financial r...Sara Porras
Enofe, A., & Amaria, P. (2011). EXTENSIBLE BUSINESS REPORTING LANGUAGE XBRL: A NEW DIMENSION IN FINANCIAL REPORTING. International Journal Of Business, Accounting, & Finance, 5(1), 78-90.
Tomado de: Base de datos Universidad Javeriana Business Source Complete (EbscoHost)
The document provides an overview of XBRL (eXtensible Business Reporting Language) including its definition, how it works, benefits, and the SEC mandate requiring public companies to tag their financial reports in XBRL format. It discusses the SEC timeline, reporting requirements, and lessons learned from the first few years of the mandate. It also outlines options for companies to outsource their XBRL implementation or do it in-house, and the key considerations for each approach.
Why XBRL - Preparing for the Future of Your BusinessBrian Hill
The document discusses the benefits and requirements of XBRL (eXtensible Business Reporting Language) filing for public companies. It notes that the SEC now requires public companies to tag financial reports with XBRL by 2011. There are three main options for companies to file in XBRL: outsource tagging, use independent software, or integrate a software solution. The document recommends an integrated software solution as it can automate tagging, reduce filing time by 30%, and provide long term benefits by linking tags to source data and facilitating reporting across systems.
This document provides an overview of validating XBRL instance documents and taxonomies. It discusses the purpose of validation, which is to ensure documents are syntactically and semantically correct. It also covers the benefits of validation for automated exchange of business information, and potential problems that can occur with validation.
This document provides an introduction to using XBRL (eXtensible Business Reporting Language) for financial reporting according to International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). It explains what XBRL is, how it works, and the benefits it provides for the exchange of financial information. The document also outlines the contents of the book and conventions that will be used.
The document discusses the effectiveness of XBRL (eXtensible Business Reporting Language) filings with the SEC. It finds that the initial data quality of XBRL filings was not satisfactory, with 26% containing errors, primarily debit/credit reversals. However, a later study found evidence of a learning curve, as the number of errors decreased over time, from over 4,000 errors in the first six quarters to 4,260 errors in 4,532 filings in the next six quarters. XBRL can benefit financial statement auditing by tagging financial data and mapping relationships to improve transparency.
The document discusses the evolution of XBRL (eXtensible Business Reporting Language) data reporting standards over time. It begins by noting that while XBRL became mandatory in 2009 and was meant to allow vast data analysis, the reality was lower quality data due to a lack of SEC enforcement and many confusing filer extensions. However, in recent years initiatives like the XBRL US Data Quality Committee have improved data integrity. The SEC's adoption of Inline XBRL is seen as an important step to improve quality by eliminating separate reporting of financial data. While progress has been made, experts say the SEC could further improve implementation by focusing on data quality enforcement and allowing additional taxonomy uses.
ACCOUNTING HORIZONS American Accounting AssociationVol. 30, .docxnettletondevon
ACCOUNTING HORIZONS American Accounting Association
Vol. 30, No. 1 DOI: 10.2308/acch-51240
March 2016
pp. 1–21
Why are 10-K Filings So Long?
Richard A. Cazier
The University of Texas at El Paso
Ray J. Pfeiffer
Texas Christian University
SYNOPSIS: This study provides evidence on relative magnitudes of factors that appear to drive 10-K length. We
employ statistical analysis and text analysis software to partition 10-K length into the portions explained by each of
three fundamental determinants: (1) firms’ operating complexity, (2) disclosure redundancy, and (3) residual
disclosure. Our primary analyses shed light on the relative magnitudes of each of these components and on the
extent to which each varies across firms. Disclosure redundancy and operating complexity explain roughly equal
amounts of variation in 10-K length within our sample. However, 10-K length unexplained by redundancy or firms’
operating complexity (residual disclosure) accounts for the largest degree of variation in 10-K length. Our results are
consistent with the notion that a substantial amount of disclosure volume contained in 10-K reports is attributable to
managerial discretion in how firms respond to mandatory disclosure requirements. Our study expands prior literature
that has focused largely on the consequences of 10-K length and provides important insights for policy makers and
regulators seeking to improve disclosure requirements.
Keywords: 10-K length; disclosure volume; redundancy.
Data Availability: Data available upon request.
INTRODUCTION
A
n ongoing discussion among regulators and practitioners centers on what can and should be done to address the
increasing volume of firms’ financial disclosures. Little disagreement exists among observers that the volume of
financial disclosure has expanded considerably. In their 2011 analysis of 25 Fortune 500 companies’ annual reports,
the Financial Executives Research Foundation and KPMG document a 16 percent increase in 10-K length and a 28 percent
increase in the length of the notes to financial statements over the period 2004–2010 (KPMG 2011). In this paper, we provide
empirical evidence regarding the determinants of 10-K disclosure volume to help inform the discussion of how regulators
might address this issue.
Various financial reporting stakeholders increasingly decry the current state of mandatory financial disclosure on the part
of business enterprises.
1
In its July 12, 2012 FASB in Focus publication, the FASB summarizes the concerns of stakeholders as
follows:
Many stakeholders have expressed concerns about the relevance and sheer volume of information in notes to financial
statements, and that some information is either missing or difficult to find. (FASB 2012b; emphasis added)
The authors acknowledge helpful comments and suggestions from workshop participants at Lehigh University, two anonymous reviewers, and Paul A.
Griffin (editor). We are also grateful to Texas Christian Univer.
Extensible business reporting language xbrl a new dimension in financial r...Sara Porras
Enofe, A., & Amaria, P. (2011). EXTENSIBLE BUSINESS REPORTING LANGUAGE XBRL: A NEW DIMENSION IN FINANCIAL REPORTING. International Journal Of Business, Accounting, & Finance, 5(1), 78-90.
Tomado de: Base de datos Universidad Javeriana Business Source Complete (EbscoHost)
The document provides an overview of XBRL (eXtensible Business Reporting Language) including its definition, how it works, benefits, and the SEC mandate requiring public companies to tag their financial reports in XBRL format. It discusses the SEC timeline, reporting requirements, and lessons learned from the first few years of the mandate. It also outlines options for companies to outsource their XBRL implementation or do it in-house, and the key considerations for each approach.
Why XBRL - Preparing for the Future of Your BusinessBrian Hill
The document discusses the benefits and requirements of XBRL (eXtensible Business Reporting Language) filing for public companies. It notes that the SEC now requires public companies to tag financial reports with XBRL by 2011. There are three main options for companies to file in XBRL: outsource tagging, use independent software, or integrate a software solution. The document recommends an integrated software solution as it can automate tagging, reduce filing time by 30%, and provide long term benefits by linking tags to source data and facilitating reporting across systems.
This document provides an overview of validating XBRL instance documents and taxonomies. It discusses the purpose of validation, which is to ensure documents are syntactically and semantically correct. It also covers the benefits of validation for automated exchange of business information, and potential problems that can occur with validation.
This document provides an introduction to using XBRL (eXtensible Business Reporting Language) for financial reporting according to International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). It explains what XBRL is, how it works, and the benefits it provides for the exchange of financial information. The document also outlines the contents of the book and conventions that will be used.
This document discusses a study that uses a simple screening method based on publicly available financial statements to select stocks from the Russell 2000 index that consistently outperform the index from 2001-2005. The screen generates an annualized excess return (alpha) of 7.58% over this period. The document estimates that widespread adoption of XBRL could reduce the cost of capital for small public companies by 1.75-3.03% by enabling easier analysis of financial statements, particularly for companies that currently lack analyst coverage. The returns to the simple screening method provide evidence that information from financial statements not fully incorporated into stock prices, and that XBRL could help reduce this inefficiency.
XBRL is becoming a global standard for exchanging business data and financial reports. It provides a common format for structured financial information that allows for consistent analysis and data sharing. The document discusses the history and development of XBRL, including the creation of taxonomies for US GAAP and IFRS financial reporting. It also outlines the current and potential future uses of XBRL by regulators, governments, and organizations around the world to modernize financial reporting and analysis.
Running head AN EMPIRICAL STUDY ON ACCOUNTING AND AUDITING ENFO.docxjoellemurphey
Running head: AN EMPIRICAL STUDY ON ACCOUNTING AND AUDITING ENFORCEMENT RELEASES CASES
An Empirical Study on Accounting and Auditing Enforcement Releases Cases
Xin Tan
Southeast Missouri State University
Author Note
This paper was submitted in partial fulfillment of the requirements of the degree of Masters in Business Administration
AN EMPIRICAL STUDY ON ACCOUNTING AND AUDITING ENFORCEMENT RELEASES CASES
31
Abstract
The objective of the paper is to provide an empirical study about the characteristics of accounting fraud and fraudulent financial reporting occurrences, including violation length, industry, audit tenure and violation types. To do so, I collected Accounting and Auditing Enforcement Releases (AAERs) issued by the Securities and Exchange Commission (SEC) for accounting fraud committed by companies during 2009-2011, which provides a fraud sample consisting of 66 companies. I analyzed each incident and explore key company characteristics in instances of fraudulent reporting in AAERs.
APPLIED RESEARCH ACCEPTANCE SHEET
An Empirical Study on Accounting and Auditing Enforcement Releases Cases
Submitted by Xin Tan in partial fulfillment of the requirements for the degree of Masters in Business Administration.
Accepted on behalf of the Faculty of the School of Graduate Studies and Research by the Applied Research Project Committee.
(Date)
Advisor/Chair (Name,Ph.D.)
______________________________ (Date)
MBA Coordinator (Name, Ph.D.)
CONTENTS
ABSTRACT.............................................................. .............................. ……………. i
ACCEPTANCE PAGE.............................................. ………………… ii
CONTENTS....................................... …………....................................... …………iii
INTRODUCTION…………………………………………………….…...1
LITERATURE REVIEW……………………………………………….....3
METHOD…………………………………………………….……………… 4
RESEARCH DESIGN AND RESULT………………………………...… 5
CONCLUSION………………………………………………………….....15
LIMITATION…………………………………………………..... .... …...... 16
REFERENCES…………………………………………………………. …18
APPENDIX …………………………………………………………. ……. 20
I. Introduction
While the United States experienced an unprecedented storm of accounting fraud, like Enron and WorldCom, around the beginning of twenty-first century, it is still unclear to what extent the typical fraud profile has changed in recent years. In the last decade, the accounting industry has made a variety of legislative and regulatory changes because of accounting fraud, such as the Sarbanes-Oxley Act of 2002. This act was enacted as a reaction to major accounting scandals and it enhanced standards for all U.S. public companies boards, management and public accounting firms. Fraudulent financial reporting can have significant consequences for companies, stockholde ...
This paper investigates the relationship between internal control weaknesses and the likelihood of receiving Accounting and Auditing Enforcement Releases (AAERs), which are issued by the SEC against companies for misconduct related to U.S. GAAP. The author analyzes AAERs issued in 2009 and matches companies that received AAERs to similar control companies that did not. The results show a significant positive relationship between internal control weaknesses and the issuance of AAERs in 2009, indicating that companies with weaker internal controls are more likely to engage in earnings management. However, the overall model is reported to be insignificant, limiting the strength of the findings. The study aims to provide insights for companies, stakeholders, auditors and regulators on
The document discusses how XBRL (eXtensible Business Reporting Language) is an open standard for tagging and exchanging business data that provides many benefits for financial reporting and analysis. It argues that XBRL adoption will initially focus on financial reporting due to government regulations, but will eventually be used more broadly by companies for other business activities. XBRL allows data to be easily transferred and consolidated across systems, which can improve internal controls, facilitate mergers and acquisitions, and integrate operational and financial reporting systems.
The document discusses how XBRL (Extensible Business Reporting Language) can improve financial reporting by allowing financial data to be tagged and exchanged in a standardized, machine-readable format. It outlines how XBRL reduces costs and improves efficiency of financial analysis by enabling automated extraction and comparison of financial data. The SEC now mandates public companies to submit financial reports in XBRL format.
Rashty, J. (2013). An Overview of XBRL Compliance. CPA Journal, 83(8), 67.
Tomado de: Base de datos Universidad Javeriana Business Source Complete (EbscoHost)
This document provides an overview of XBRL and Volition LLP's XBRL services. It describes that Volition LLP is a management consulting firm that assists companies with IFRS conversion and XBRL services. It then defines what XBRL is, its benefits, and the scope of companies in India required to file financial statements in XBRL format. It includes screenshots of Volition LLP's XBRL software and mapping tools, an example of a final XBRL instance document, and contact information for Volition LLP's XBRL services.
This study examines the relationship between goodwill impairment losses and bond credit ratings using regression analysis. The results show a negative relationship, such that firms with higher goodwill impairment losses receive lower credit ratings. Additional tests considering market conditions, changes over time, and addressing endogeneity support this finding. This study contributes to the literature on goodwill impairment and bond credit ratings by being the first to directly examine the relationship between the two at the firm level. The findings suggest that credit rating agencies may use goodwill impairment information when assessing firm creditworthiness.
Please read instructions carefully and completely Due date 41.docxLeilaniPoolsy
Please read instructions carefully and completely
Due date 4/17/15 8am Arizona time
No plagiarism in own words
Will run through a plagiarism checker
Will not accept if after due date will dispute
References page must include a valid URL to take the reader to the electronic copy of each source.
If cannot complete with the given instructions do not reply
Please contact me if you have questions
Write as a team discussion example: we discussed, she, he or I
I may change some areas at later date
Write a 700- to 1,050-word summary of the team's discussion about IFRS versus GAAP, based on your team collaborative discussions. The essay is an individual assignment; however, team collaboration is worth 30 % of the available points for the essay. Input regarding the questions for IFRS 8-1, 9-1, 9-2 and 9-3 must be posted during Week 2. Input regarding IFRS 10-2 and 10-3 must be posted during Week 3. Input posted during Week 4 must relate to the information regarding IFRS at the end of Chapters 12 and 13. For example, input regarding IFRS 10-2 posted in Week 4 will not be eligible to earn collaboration credit since the topic was related to Week 3. The summary should be structured in a subject-by-subject format. An introduction and a conclusion are needed. Your essay should include the answers to the following:
· IFRS 8-1: What are some steps taken by both the FASB and IASB to move to fair value measurement for financial instruments? In what ways have some of the approaches differed?
· IFRS 9-1: What is component depreciation, and when must it be used?
· IFRS 9-2: What is revaluation of plant assets? When should revaluation be applied?
· IFRS 9-3: Some product development expenditures are recorded as development expenses and others as development costs. Explain the difference between these accounts and how a company decides which classification is appropriate.
· IFRS 10-2: Explain how IFRS defines a contingent liability and provide an example.
· IFRS10-3: Briefly describe some similarities and differences between GAAP and IFRS with respect to the accounting for liabilities.
Format your essay consistent with APA guidelines.
Use the Financial Accounting text and at least two additional scholarly-reviewed references from the University of Phoenix Online Library. Inclusion of the URLs to take the reader directly to the Library databases is required to be eligible to earn credit for this requirement. Cite these sources when appropriate as in-text citations and list cited sources on the References page. Listed cited sources on the References page must include a valid URL to take the reader to the electronic copy of each source. The essay will not be supported if cited sources (in-text citations and References page) are omitted. If the instructor is not able to access the electronic copies by the provided URL links the essay is not supported.
The essay will include answers to above identified International Financial Reporting Standards.
This document discusses moving XBRL usage upstream to the point of first recording. It proposes using connectivity perspectives and transferable FpML mechanisms. Industry packs could position XBRL tagging close to real-time by tagging transaction streams in franchising, dealerships, and royalty networks at the point of sale or entry level.
Audit Reporting For Going-Concern Uncertainty A Research SynthesisChristina Bauer
This research synthesis reviews literature on auditors issuing modified audit opinions (GCOs) for going-concern uncertainty. It identifies three areas of research: 1) determinants of GCOs including client, auditor, and environmental factors, 2) accuracy of GCOs in predicting bankruptcy, and 3) consequences of GCOs for clients and auditors. The synthesis analyzes data on overall GCO rates in the US from 2000-2010, finding rates increased after major corporate failures but have since remained steady. Most GCOs are issued to smaller companies, and 60% of bankruptcies were preceded by a GCO.
This document summarizes Commissioner Elisse B. Walter's statement on a study examining the SEC's resources for overseeing investment advisers. The study was mandated by Congress and reviewed the number of investment adviser examinations, the potential benefits of authorizing self-regulatory organizations to assist with oversight, and approaches to overseeing dually registered advisers. The Commissioner found that examination frequency had decreased by 50% over the past 5 years. She also determined that authorizing one or more SROs would significantly improve examination frequency compared to the SEC's current resources. However, the Commissioner expressed disappointment in the study's lack of clear recommendations and imbalance in discussing alternatives such as establishing user fees or an SRO.
American Journal of Multidisciplinary Research and Development is indexed, refereed and peer-reviewed journal, which is designed to publish research articles.
This document summarizes a report analyzing service charge costs in commercial properties in England and Wales from 1998 to 2009. It finds that:
- The median service charge cost was £5.29 per square foot in 2009, a slight decrease from 2008. However, costs still varied widely between properties.
- Compliance with best practices outlined in the 2007 RICS Code of Practice on service charges, such as timely delivery of budgets and certificates, remains low, between 15-46% achievement based on the available data.
- While compliance has improved since the Code was introduced, it may take several years for practices to be fully aligned as most existing leases were drafted prior to the Code.
This document discusses errors that commonly occur in XBRL filings with the Ministry of Corporate Affairs in India. It notes that XBRL conversion requires judgment that can introduce errors. Even after validation, XBRL filings may not fully represent the traditional financial statements. Two changes in recent years, a revised reporting format and new XBRL dimensions, increased complexity and the potential for new errors. The document examines sample XBRL filings and finds errors like incomplete tagging of notes, missing textual information, and lack of detailed tagging required by reporting requirements. Such errors reduce the usefulness of XBRL data for analysis. Practitioners must understand reporting requirements and the XBRL taxonomy to avoid completeness errors.
Discussion questions – Twain, The Man That Corrupted Hadleyburg.docxduketjoy27252
Discussion questions – Twain, “The Man That Corrupted Hadleyburg”
Mark Twain wrote this story in 1898, toward the end of his career, and long after publishing his masterpieces
Tom Sawyer
and
Huckleberry Finn
. However, “Hadleyburg” reflects one concern that interested Twain throughout his entire career: the sarcastic skewering of middle-class morality and mannerisms. We will examine Twain’s critique of the false righteousness and hidden hypocrisies of common, civilized life as an example of Realism.
1. Hadleyburg prides itself on the honesty of its citizens. However, this focus on honesty has allowed other, less moral attitudes to take root and grow among the people. Find 2 passages that reveal at least two different sinful attitudes shared by the citizens of Hadleyburg.
2. The stranger’s plot is perfectly designed to attack the one source of pride of the townspeople. Focus on the scene describing the night the owner of the sack of gold is to be revealed. Explain what Twain to saying about human nature through the behavior of Wilson the lawyer. Find 1 passage that supports your interpretation. (Hint: Does Wilson tell the truth?)
2a. Also, Dr. Harkness ends up buying the sack of (fake) gold. Why does he do this, and what is Twain trying to say about politics and morality through that subplot? Find 1 passage that supports your interpretation. (Hint: Harkness creates a fake story about the gold. Also, why is he desperate to win the election?)
3. The Richardses were spared the humiliation the other nineteen families experienced. They even receive a reward for $38,500! However, their lives end miserably. Their miserable end is related to the one moral weakness that Richards consistently exhibits throughout the story. What is this weakness (it’s not greed) and explain how it causes a terrible ending to the Richardses’ lives. Find 1 passage that reveals this weakness.
.
Discussion Questions The difficulty in predicting the future is .docxduketjoy27252
Discussion Questions
: “The difficulty in predicting the future is that the outcomes are unreliable, due to the occurrence of wild-card events that distort the relatively well-understand trends for the near to mid-future.” Offer an example of such a “wild-card” event and some ways in which the security professional might address it in an effective manner. Regarding the need for the security industry as a whole to maintain the professionalism and competencies needed to address emerging threats and hazards, what do you feel are its primary areas of weakness and what proposals could you offer to address them?
The Future of the Security
When considering what awaits the security profession in the years to come and those that will operate within it, developments and forecasts related to security science will in large part be impacted by what has occurred in the past and in present day. What
might
occur, what is most
plausible
and
feasible
given current and expected occurrences, and what has proven to be effective (or not) will all need to be considered in determining those issues that will remain relevant or change. So predicting the future (not in the form of Nostradamus or similar prophets) as it relates to security is a technique that considers probable or desirable outcomes in the face of known or anticipated risks. So given this backdrop, where is security heading?
Physical Security
As long as there are structures that people operate within and house various assets, there will continue to be a need to offer needed protection related to them. All of the topics discussed in this course related to walls, fencing, sensors, alarm systems, guards, locks, and other such issues will be needed in some form or fashion. Whether through manual or technological means, these will remain a constant for the security administrator in providing appropriate defensive measures for the material, tangible assets they oversee. Concerning technology, the same trend will continue in serving as a needed aid in providing security moving forward. Mobile devices of various types, functions, capabilities, and their ability to access data, the ever-increasing use of robotics and the functions they can carry out, sensors that will be able to gain more intelligence regarding detection, and high frequency security cameras that will have the capability to verify the chemical compound of an object at a distance are just some of the many technical innovations on the horizon. Yet, just as technology has taken on a greater role in providing these efforts, so too does technology represent ever-increasing concerns to the security manager.
Cyber Security
As society becomes connected on an ever-increasing basis, attention must be directed towards what implications this environment has related to not only security, but related privacy concerns as well. In
Future Scenarios and Challenges for Security and Privacy
(2016, Williams, Axon, Nurse, & Creese), the researchers took a ver.
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This document discusses a study that uses a simple screening method based on publicly available financial statements to select stocks from the Russell 2000 index that consistently outperform the index from 2001-2005. The screen generates an annualized excess return (alpha) of 7.58% over this period. The document estimates that widespread adoption of XBRL could reduce the cost of capital for small public companies by 1.75-3.03% by enabling easier analysis of financial statements, particularly for companies that currently lack analyst coverage. The returns to the simple screening method provide evidence that information from financial statements not fully incorporated into stock prices, and that XBRL could help reduce this inefficiency.
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Running head AN EMPIRICAL STUDY ON ACCOUNTING AND AUDITING ENFO.docxjoellemurphey
Running head: AN EMPIRICAL STUDY ON ACCOUNTING AND AUDITING ENFORCEMENT RELEASES CASES
An Empirical Study on Accounting and Auditing Enforcement Releases Cases
Xin Tan
Southeast Missouri State University
Author Note
This paper was submitted in partial fulfillment of the requirements of the degree of Masters in Business Administration
AN EMPIRICAL STUDY ON ACCOUNTING AND AUDITING ENFORCEMENT RELEASES CASES
31
Abstract
The objective of the paper is to provide an empirical study about the characteristics of accounting fraud and fraudulent financial reporting occurrences, including violation length, industry, audit tenure and violation types. To do so, I collected Accounting and Auditing Enforcement Releases (AAERs) issued by the Securities and Exchange Commission (SEC) for accounting fraud committed by companies during 2009-2011, which provides a fraud sample consisting of 66 companies. I analyzed each incident and explore key company characteristics in instances of fraudulent reporting in AAERs.
APPLIED RESEARCH ACCEPTANCE SHEET
An Empirical Study on Accounting and Auditing Enforcement Releases Cases
Submitted by Xin Tan in partial fulfillment of the requirements for the degree of Masters in Business Administration.
Accepted on behalf of the Faculty of the School of Graduate Studies and Research by the Applied Research Project Committee.
(Date)
Advisor/Chair (Name,Ph.D.)
______________________________ (Date)
MBA Coordinator (Name, Ph.D.)
CONTENTS
ABSTRACT.............................................................. .............................. ……………. i
ACCEPTANCE PAGE.............................................. ………………… ii
CONTENTS....................................... …………....................................... …………iii
INTRODUCTION…………………………………………………….…...1
LITERATURE REVIEW……………………………………………….....3
METHOD…………………………………………………….……………… 4
RESEARCH DESIGN AND RESULT………………………………...… 5
CONCLUSION………………………………………………………….....15
LIMITATION…………………………………………………..... .... …...... 16
REFERENCES…………………………………………………………. …18
APPENDIX …………………………………………………………. ……. 20
I. Introduction
While the United States experienced an unprecedented storm of accounting fraud, like Enron and WorldCom, around the beginning of twenty-first century, it is still unclear to what extent the typical fraud profile has changed in recent years. In the last decade, the accounting industry has made a variety of legislative and regulatory changes because of accounting fraud, such as the Sarbanes-Oxley Act of 2002. This act was enacted as a reaction to major accounting scandals and it enhanced standards for all U.S. public companies boards, management and public accounting firms. Fraudulent financial reporting can have significant consequences for companies, stockholde ...
This paper investigates the relationship between internal control weaknesses and the likelihood of receiving Accounting and Auditing Enforcement Releases (AAERs), which are issued by the SEC against companies for misconduct related to U.S. GAAP. The author analyzes AAERs issued in 2009 and matches companies that received AAERs to similar control companies that did not. The results show a significant positive relationship between internal control weaknesses and the issuance of AAERs in 2009, indicating that companies with weaker internal controls are more likely to engage in earnings management. However, the overall model is reported to be insignificant, limiting the strength of the findings. The study aims to provide insights for companies, stakeholders, auditors and regulators on
The document discusses how XBRL (eXtensible Business Reporting Language) is an open standard for tagging and exchanging business data that provides many benefits for financial reporting and analysis. It argues that XBRL adoption will initially focus on financial reporting due to government regulations, but will eventually be used more broadly by companies for other business activities. XBRL allows data to be easily transferred and consolidated across systems, which can improve internal controls, facilitate mergers and acquisitions, and integrate operational and financial reporting systems.
The document discusses how XBRL (Extensible Business Reporting Language) can improve financial reporting by allowing financial data to be tagged and exchanged in a standardized, machine-readable format. It outlines how XBRL reduces costs and improves efficiency of financial analysis by enabling automated extraction and comparison of financial data. The SEC now mandates public companies to submit financial reports in XBRL format.
Rashty, J. (2013). An Overview of XBRL Compliance. CPA Journal, 83(8), 67.
Tomado de: Base de datos Universidad Javeriana Business Source Complete (EbscoHost)
This document provides an overview of XBRL and Volition LLP's XBRL services. It describes that Volition LLP is a management consulting firm that assists companies with IFRS conversion and XBRL services. It then defines what XBRL is, its benefits, and the scope of companies in India required to file financial statements in XBRL format. It includes screenshots of Volition LLP's XBRL software and mapping tools, an example of a final XBRL instance document, and contact information for Volition LLP's XBRL services.
This study examines the relationship between goodwill impairment losses and bond credit ratings using regression analysis. The results show a negative relationship, such that firms with higher goodwill impairment losses receive lower credit ratings. Additional tests considering market conditions, changes over time, and addressing endogeneity support this finding. This study contributes to the literature on goodwill impairment and bond credit ratings by being the first to directly examine the relationship between the two at the firm level. The findings suggest that credit rating agencies may use goodwill impairment information when assessing firm creditworthiness.
Please read instructions carefully and completely Due date 41.docxLeilaniPoolsy
Please read instructions carefully and completely
Due date 4/17/15 8am Arizona time
No plagiarism in own words
Will run through a plagiarism checker
Will not accept if after due date will dispute
References page must include a valid URL to take the reader to the electronic copy of each source.
If cannot complete with the given instructions do not reply
Please contact me if you have questions
Write as a team discussion example: we discussed, she, he or I
I may change some areas at later date
Write a 700- to 1,050-word summary of the team's discussion about IFRS versus GAAP, based on your team collaborative discussions. The essay is an individual assignment; however, team collaboration is worth 30 % of the available points for the essay. Input regarding the questions for IFRS 8-1, 9-1, 9-2 and 9-3 must be posted during Week 2. Input regarding IFRS 10-2 and 10-3 must be posted during Week 3. Input posted during Week 4 must relate to the information regarding IFRS at the end of Chapters 12 and 13. For example, input regarding IFRS 10-2 posted in Week 4 will not be eligible to earn collaboration credit since the topic was related to Week 3. The summary should be structured in a subject-by-subject format. An introduction and a conclusion are needed. Your essay should include the answers to the following:
· IFRS 8-1: What are some steps taken by both the FASB and IASB to move to fair value measurement for financial instruments? In what ways have some of the approaches differed?
· IFRS 9-1: What is component depreciation, and when must it be used?
· IFRS 9-2: What is revaluation of plant assets? When should revaluation be applied?
· IFRS 9-3: Some product development expenditures are recorded as development expenses and others as development costs. Explain the difference between these accounts and how a company decides which classification is appropriate.
· IFRS 10-2: Explain how IFRS defines a contingent liability and provide an example.
· IFRS10-3: Briefly describe some similarities and differences between GAAP and IFRS with respect to the accounting for liabilities.
Format your essay consistent with APA guidelines.
Use the Financial Accounting text and at least two additional scholarly-reviewed references from the University of Phoenix Online Library. Inclusion of the URLs to take the reader directly to the Library databases is required to be eligible to earn credit for this requirement. Cite these sources when appropriate as in-text citations and list cited sources on the References page. Listed cited sources on the References page must include a valid URL to take the reader to the electronic copy of each source. The essay will not be supported if cited sources (in-text citations and References page) are omitted. If the instructor is not able to access the electronic copies by the provided URL links the essay is not supported.
The essay will include answers to above identified International Financial Reporting Standards.
This document discusses moving XBRL usage upstream to the point of first recording. It proposes using connectivity perspectives and transferable FpML mechanisms. Industry packs could position XBRL tagging close to real-time by tagging transaction streams in franchising, dealerships, and royalty networks at the point of sale or entry level.
Audit Reporting For Going-Concern Uncertainty A Research SynthesisChristina Bauer
This research synthesis reviews literature on auditors issuing modified audit opinions (GCOs) for going-concern uncertainty. It identifies three areas of research: 1) determinants of GCOs including client, auditor, and environmental factors, 2) accuracy of GCOs in predicting bankruptcy, and 3) consequences of GCOs for clients and auditors. The synthesis analyzes data on overall GCO rates in the US from 2000-2010, finding rates increased after major corporate failures but have since remained steady. Most GCOs are issued to smaller companies, and 60% of bankruptcies were preceded by a GCO.
This document summarizes Commissioner Elisse B. Walter's statement on a study examining the SEC's resources for overseeing investment advisers. The study was mandated by Congress and reviewed the number of investment adviser examinations, the potential benefits of authorizing self-regulatory organizations to assist with oversight, and approaches to overseeing dually registered advisers. The Commissioner found that examination frequency had decreased by 50% over the past 5 years. She also determined that authorizing one or more SROs would significantly improve examination frequency compared to the SEC's current resources. However, the Commissioner expressed disappointment in the study's lack of clear recommendations and imbalance in discussing alternatives such as establishing user fees or an SRO.
American Journal of Multidisciplinary Research and Development is indexed, refereed and peer-reviewed journal, which is designed to publish research articles.
This document summarizes a report analyzing service charge costs in commercial properties in England and Wales from 1998 to 2009. It finds that:
- The median service charge cost was £5.29 per square foot in 2009, a slight decrease from 2008. However, costs still varied widely between properties.
- Compliance with best practices outlined in the 2007 RICS Code of Practice on service charges, such as timely delivery of budgets and certificates, remains low, between 15-46% achievement based on the available data.
- While compliance has improved since the Code was introduced, it may take several years for practices to be fully aligned as most existing leases were drafted prior to the Code.
This document discusses errors that commonly occur in XBRL filings with the Ministry of Corporate Affairs in India. It notes that XBRL conversion requires judgment that can introduce errors. Even after validation, XBRL filings may not fully represent the traditional financial statements. Two changes in recent years, a revised reporting format and new XBRL dimensions, increased complexity and the potential for new errors. The document examines sample XBRL filings and finds errors like incomplete tagging of notes, missing textual information, and lack of detailed tagging required by reporting requirements. Such errors reduce the usefulness of XBRL data for analysis. Practitioners must understand reporting requirements and the XBRL taxonomy to avoid completeness errors.
Similar to Determinants of the deficiency of XBRL mandatory filin.docx (20)
Discussion questions – Twain, The Man That Corrupted Hadleyburg.docxduketjoy27252
Discussion questions – Twain, “The Man That Corrupted Hadleyburg”
Mark Twain wrote this story in 1898, toward the end of his career, and long after publishing his masterpieces
Tom Sawyer
and
Huckleberry Finn
. However, “Hadleyburg” reflects one concern that interested Twain throughout his entire career: the sarcastic skewering of middle-class morality and mannerisms. We will examine Twain’s critique of the false righteousness and hidden hypocrisies of common, civilized life as an example of Realism.
1. Hadleyburg prides itself on the honesty of its citizens. However, this focus on honesty has allowed other, less moral attitudes to take root and grow among the people. Find 2 passages that reveal at least two different sinful attitudes shared by the citizens of Hadleyburg.
2. The stranger’s plot is perfectly designed to attack the one source of pride of the townspeople. Focus on the scene describing the night the owner of the sack of gold is to be revealed. Explain what Twain to saying about human nature through the behavior of Wilson the lawyer. Find 1 passage that supports your interpretation. (Hint: Does Wilson tell the truth?)
2a. Also, Dr. Harkness ends up buying the sack of (fake) gold. Why does he do this, and what is Twain trying to say about politics and morality through that subplot? Find 1 passage that supports your interpretation. (Hint: Harkness creates a fake story about the gold. Also, why is he desperate to win the election?)
3. The Richardses were spared the humiliation the other nineteen families experienced. They even receive a reward for $38,500! However, their lives end miserably. Their miserable end is related to the one moral weakness that Richards consistently exhibits throughout the story. What is this weakness (it’s not greed) and explain how it causes a terrible ending to the Richardses’ lives. Find 1 passage that reveals this weakness.
.
Discussion Questions The difficulty in predicting the future is .docxduketjoy27252
Discussion Questions
: “The difficulty in predicting the future is that the outcomes are unreliable, due to the occurrence of wild-card events that distort the relatively well-understand trends for the near to mid-future.” Offer an example of such a “wild-card” event and some ways in which the security professional might address it in an effective manner. Regarding the need for the security industry as a whole to maintain the professionalism and competencies needed to address emerging threats and hazards, what do you feel are its primary areas of weakness and what proposals could you offer to address them?
The Future of the Security
When considering what awaits the security profession in the years to come and those that will operate within it, developments and forecasts related to security science will in large part be impacted by what has occurred in the past and in present day. What
might
occur, what is most
plausible
and
feasible
given current and expected occurrences, and what has proven to be effective (or not) will all need to be considered in determining those issues that will remain relevant or change. So predicting the future (not in the form of Nostradamus or similar prophets) as it relates to security is a technique that considers probable or desirable outcomes in the face of known or anticipated risks. So given this backdrop, where is security heading?
Physical Security
As long as there are structures that people operate within and house various assets, there will continue to be a need to offer needed protection related to them. All of the topics discussed in this course related to walls, fencing, sensors, alarm systems, guards, locks, and other such issues will be needed in some form or fashion. Whether through manual or technological means, these will remain a constant for the security administrator in providing appropriate defensive measures for the material, tangible assets they oversee. Concerning technology, the same trend will continue in serving as a needed aid in providing security moving forward. Mobile devices of various types, functions, capabilities, and their ability to access data, the ever-increasing use of robotics and the functions they can carry out, sensors that will be able to gain more intelligence regarding detection, and high frequency security cameras that will have the capability to verify the chemical compound of an object at a distance are just some of the many technical innovations on the horizon. Yet, just as technology has taken on a greater role in providing these efforts, so too does technology represent ever-increasing concerns to the security manager.
Cyber Security
As society becomes connected on an ever-increasing basis, attention must be directed towards what implications this environment has related to not only security, but related privacy concerns as well. In
Future Scenarios and Challenges for Security and Privacy
(2016, Williams, Axon, Nurse, & Creese), the researchers took a ver.
Discussion questions – Dunbar Paul Lawrence Dunbar was a pio.docxduketjoy27252
Discussion questions – Dunbar
Paul Lawrence Dunbar was a pioneering African-American literary artist. He was among the first black writers who achieved fame among predominantly white audiences with the accurate use of black vernacular and realistic depictions of the attitudes of African Americans while using the literary styles and conventions familiar to white writers. Only within the past twenty years have literary critics begun to appreciate the subtle and perceptive criticism of racial relations he provides beneath the smooth artistry of his works.
1. Dunbar’s “Mr. Cornelius” is extremely naturalistic, with Cornelius struggling against, and eventually losing to, large forces. What are the forces that are arrayed against him (2)? Find a passage that describes each force.
(Hint: Economics, discrimination, as well as emotional weakness are some examples of large forces.)
2. Dunbar was well aware of the story of the slave’s flight north to freedom, a traditional African-American narrative made famous by such works as Frederick Douglass’s
Narrative
and Harriet Beecher Stowe’s
Uncle Tom’s Cabin
. How is Dunbar’s story an ironic, inverted version of the flight-to-freedom story? What is Dunbar trying to say about the status of African Americans in a society newly changed by slavery’s end?
(Hint: Cornelius is from the south. Washington D.C. is north. Does going north mean freedom for him? He must return south at the end—what does going south mean for him?)
.
Discussion Questions Identify the top three threats to the home.docxduketjoy27252
Discussion Questions:
Identify the top three threats to the homeland and describe why you chose those as the primary threats. Considering specific terrorist tactics that have been or could be used in the homeland, which do you consider to be the most intimidating and which do you see as the most likely to be used?
.
Discussion questions – Hurston
Zora Neal Hurston attended Howard University, then Barnard College, and studied anthropology while becoming a popular figure of the Harlem Renaissance. Her studies earned her a post-graduate fellowship to study Southern black folktales. These folktales become the basis for her fiction. During her life, Hurston’s writing, while popular with general audiences, was not well-received by critics, particular black literary reviewers who wanted her to focus more on racial inequality. After being wrongly accused of a crime, Hurston finished her career in poverty and obscurity. She has recently become an extremely important writer for her depictions of black women, particularly in the now-acclaimed
Their Eyes Were Watching God
(1937).
2. Hurston’s “How It Feels to Be Colored Me” is a modernist-style literary montage—a series of (loosely organized) images, impressions, memories, observations on experiencing life as a black woman. The montage is quite humorous since she often states that she doesn’t know what “colored” is. The montage can be broken down into a diverse set of themes. Find 1 passage for each theme:
a. earliest memories of life before she knew what “race” was
b. the idea of “race” is imposed on her by others
c. moments where she recognizes her racial identity emerging suddenly
d. she lives a life that is bigger than what “race” tells her she must be
Please use the Answer Sandwich method to answer each question. The passages you add to your answer should be around 2-4 sentences long. Please include a page reference.
Keep in mind that I may select any of these questions to be the upcoming quiz question. Also, I use these discussion questions to create the exams and the major paper assignment. So do your best on each question.
https://bucket-hozzify.storage.googleapis.com/wp-content/uploads/2021/02/08211149/Robert-S.-Levine_-Michael-A.-Elliott_-Sandra-M.-Gustafson_-Amy-Hungerford_-Mary-Loeffelholz-The-Norton-Anthology-of-American-Literature-Volumes-C-D-E-W.-W.-Norton-Company-2016.pdf
.
Discussion Questions Compare and contrast through a critical an.docxduketjoy27252
Discussion Questions
: Compare and contrast through a critical analysis of the following laws and strategies with an emphasis on how they enhance port maritime operations: Maritime Transportation Security Act of 2002, The SAFE Port Act, and The Small Vessel Security Strategy.
Response must be 400 words or more in APA style format.
.
Discussion questions (self evaluation)
Examine nursing roles that meet the emerging health needs of individuals, families, communities and populations.
Explore historical, legal, social, cultural, political, and economic forces that influence the client, nursing practice, and the health care system.
Evaluate strategies that can be used by public and community health nurses to improve the health status and eliminate health disparities of vulnerable populations.
Predict trends in lifestyles that will affect the health of communities and the future challenges for nursing.
Plan, analyze, implement and evaluate public health surveillance and outbreak investigation
Develop strategies to deliver nursing care in the preparedness, response, and recovery phases of disaster management.
Initial should have 400 words. Reference in APA format 7th edition.
.
Discussion QuestionReflecting on what you have learned abou.docxduketjoy27252
Discussion Question:
Reflecting on what you have learned about the social determinants of health, SDOH, how can nurses work collaboratively with physicians and other health care professionals to improve primary care, reduce overutilization and improve underutilization of healthcare services? Include in your response how fostering an environment of diversity and cultural awareness among healthcare providers builds a stronger healthcare team and improves care delivery to healthcare consumers.
Initial 400 words. Reference APA format 7th edition.
.
Discussion questionMotivation is the all-ensuing mechanism t.docxduketjoy27252
Discussion question
Motivation is the all-ensuing mechanism that determines how much and how well a student will learn. Treating it as strictly an internal mechanism, explain how learners; needs, goals, beliefs, interests, and emotions can influence their motivation to learn.
RESPOND TO THESE STUDENTS POSTS
Tashi post
Motivation is something that looks different in everyone. When we look at what motivates one person and assume we can teach based on that, we will not be successful in reaching all students. Looking at motivation strictly from an intrinsic lens, meaning a student’s needs, goals, beliefs, interests and emotions, teachers need many resources. I think that one of the biggest tools that teachers need is relationships. Understanding where a student’s motivation is coming from, or not coming from, can lead to engagement. For example, if a student’s basic needs are not being met, they will not be motivated to learn their math facts because they have greater needs. This is where the relationship and understanding of where students are at is so important for a teacher. They have the ability to create goals with these students. However, on the flip side, a student that knows they want to go to college may be motivated based on their goals for themselves and will engage because they want to do well and achieve a goal in the future.
Motivation can create opportunity as well as hinder progress. It is so important in education. A student’s belief in themselves can create these opportunities or hinder their progress as well. Understanding how a teacher can use motivation through an intrinsic lens can help all students in their class.
Jasmine post
Motivation is defined as the processes that initiate, direct, and sustain behavior. Motivated students put out more effort, persist longer, learn more, and score higher on tests (Lazowski & Hulleman, 2016). Intrinsic motivation is the natural human tendency to seek out and conquer challenges as we pursue personal interests and exercise our capabilities. When we are intrinsically motivated, we do not need incentives or punishments, because the activity itself is satisfying and rewarding (Anderman & Anderman, 2014; Deci & Ryan, 2002; Reiss, 2004). When I think of intrinsic motivation I don't associate it with younger children as much as I would with older children. I can relate to intrinsic motivation myself because just learning something new motivates me to learn more. Also, seeing those A's and B's keeps me wanting to learn more. I feel the more I learn the more I'll be able to teach someone in the future. That is motivation enough for me to keep going. The students I currently work with get excited when they are able to identify numbers and letters and this motivates them to keep learning. You can see the excitement on their faces when they answer something correctly.
.
Discussion QuestionHow much, if any, action on ergonomics in th.docxduketjoy27252
Discussion Question:
How much, if any, action on ergonomics in the work-place should rely on the voluntary actions of employers (as favored by George W. Bush) and how much should be mandatory on the part of managements. Explain.
Read the following:
Chapter 9 – Institutional Issues under Collective Bargaining
Chapter 10 – Administrative Issues under Collective Bargaining
Chapter Summaries
Chapter 9 – Institutional Issues under Collective Bargaining
The rights and duties of the employers, employees, and unions are the institutional issues of collective bargaining. On occasion, they can be more troublesome than the economic questions involved with wages and benefits. Some of the longest and most bitter strikes have resulted from conflict over the institutional questions of labor relations.
One of the most controversial issues is union membership as a condition of employment. Labor organizations seeking greater security have negotiated a number of compulsory union membership devices, the most common being the union shop. The closed shop, maintenance-of-membership arrangement, agency shop, and the preferential shop are other security measures that appear less frequently. The growth of the union shop is best explained by the Taft-Hartley prohibition of the closed shop in firms engaged in interstate commerce. The goal of each of these measures is to establish and maintain the institutional security of the union. Such devices are present in about 82 percent of today’s collective bargaining contracts.
There are elements of morality, labor relations stability, and power in this area. Union security may provide stability in industrial relations, but is it moral to compel a worker to join a union? Are these ideological and philosophical issues a mere disguise for the real goal, increased power and influence? Some twenty-two states now have legislation that bans any form of compulsory union membership. These “right-to-work” laws are formidable obstacles in the path of union institutional security. Although Congress has preemptive power in the field of interstate commerce, this state legislation is likely to be allowed to stand.
More than 95 percent of current contracts contain a checkoff procedure by which the employer collects union dues, and often other fees, by deduction from the worker’s paycheck. The advantage to the union is a savings of time and money. The checkoff also can benefit the employer, which explains why it is not a crucial issue of negotiation. Taft-Hartley requires the written authorization of the employee for such an arrangement, which is irrevocable for one year, or the duration of the contract, whichever is shorter. Usually the individual has an annual opportunity to rescind his authorization. If he or she does not, the checkoff remains in force for another year.
The obligations of the union are typically set down in one or more provisions of the contract. The most important is a pledge by the union not to strik.
Discussion QuestionConsider a popular supplement you andor y.docxduketjoy27252
Discussion Question:
Consider a popular supplement you and/or your family and friends take.
Can you think of a supplement that is commonly taken that could easily be replaced by eating more of a certain food or type of foods?
Is there a population group that would find it more difficult to get the recommended amount of vitamins and minerals through diet changes?
.
Discussion QuestionDiscuss opportunities for innovation and en.docxduketjoy27252
Discussion Question
Discuss opportunities for innovation and entrepreneurship in emerging global markets, particularly those with a growing middle class, or those where harsh economic conditions dictate the need for innovation if basic human needs are to be met.
What steps must be taken to encourage innovation in these markets?
Will the same incentives and techniques be effective in all emerging markets?
What can be done in instances where government does not encourage or is even hostile to entrepreneurship?
Design and present a list of talking points you might use when you meet with industry and government leaders in one of these markets as you attempt to build a creative mind-set among local civic leaders, businesses, and citizens.
The final paragraph (three or four sentences) of your initial post should summarize the one or two key points that you are making in your initial response.
Your posting should be about 1 page (400 to 500 words) in length.
.
Discussion Question(s)Im interested in the role of women-- in t.docxduketjoy27252
Discussion Question(s)
I'm interested in the role of women-- in the colonial family, in colonial society, etc. Based on what you've read in the book (and in lecture), how much power do you think women had in colonial Latin America? what kind of control were they able to exert? (keep in mind two things: the patriarchal system, and the fact that patriarchy does not equal one-sided dominance.)
Lecture 9
Your author for this course, Burkholder (et. al.)*, states from the outset of the chapter we are reading this week that the Family is the foundation of colonial society (p. 216). That is a bold statement, especially since so much of colonial Latin America is built on violence, religion, labor, and the construction of Spanish political structures once Spaniards started settling in the Americas. However, he states it more clearly than I can when he says, "while race, wealth, occupation, and gender all helped to identify an individual's position in the social structure,
these elements were usually evaluated in the framework of a broadly defined family
" (p. 216).
Think about some of the issues that we talked about last week concerning race (which I know is still fresh in your mind!). Among the issues that the lecture, the reading, and all the rest of us in this class discussed was how race was a bit more slippery than we usually think about it in the United States (this of course does not make it any less harmful, just different). Nonetheless, if we think about all the moves that some people were able to make racially-- up or down the ladder/hierarchy, depending on the situation-- a lot of those moves were not only based on the ideology of the family, but they were also decided on those terms as well. In other words, the ideology of the family helped organize colonial Latin American societies-- not just husband, wife, kids, grandparents, etc. Families were more than blood relations, but rather a collective of biological and fictive relationships that offer a means for people navigate colonial society both economically and politically.
Family meant a lot of different things, but most of all, it is important to remember that being a member of a family was certainly about marriage and blood relations, but it was also kind of like being a member of a "crew" (is that a word that people use these days? Yes? No? I'm a little old, so maybe there is a new word). Anyway, marriages, parentage, god-parentage, and even simply being close enough to a family to be considered part of it almost always had political implications. Like I said, it was how people made their moves.
Let's take marriage as an example. Because the population of colonial Latin America was diverse from the beginning (marriages or coupling between native folks and Spaniards in the early years of conquest and settlement started the ball rolling on a rather mixed population), people in different
castas,
(or "racial castes"-- people who were of mixed descent/race) would use marria.
Discussion Question(s)Why do you think that Native Allies and Af.docxduketjoy27252
Discussion Question(s)
Why do you think that Native Allies and African Conquistadors were not mentioned in European accounts of the conquest? Do you think it was intentional or unintentional? Why?
Portrayals of Malintzin have been unfair to her, historically. My question is this: why do you think the stories have been so unfair to her, while Cortes and other conquistadors are either rewarded or ignored for actually carrying out the conquest?
How do your readings connect to either of these questions?
Lecture 3- Steamrolling?
"Malintzin was the indigenous woman who translated for Hernando Cortés in his dealings with the Aztec emperor Moctezuma in the days of 1519 to 1521. "Malintzin," at least, was what the Indians called her. The Spanish called her doña Marina, and she has become known to posterity as La Malinche. As Malinche, she has long been regarded as a traitor to her people, a dangerously sexy, scheming woman who gave Cortés whatever he wanted out of her own self-interest.
The life of the real woman, however, was much more complicated. She was sold into slavery as a child, and eventually given away to the Spanish as a concubine and cook. If she managed to make something more out of her life--and she did--it is difficult to say at what point she did wrong."
Actually, that is a good question: what did she do wrong? Not much, it turns out-- having been sold by her family, and again by the subsequent owners, exactly what kind of loyalty was she supposed to have? Who was it that she was supposed to not "sell out?" No one, it turns out. Historians today know that she was doing her best to stay alive, and make a life for herself, and given her situation and life experiences, it is hard to expect anything more.
For me, at least, this raises a simple question: why are people in such a hurry to blame Malintzin for the conquest, when, in fact, they should be blaming the Spanish? Why did the blame shift to her, instead of where it should have been-- on Cortes and his men? Just curious.
The Indigenous Allies:
Check out this Prezi presentation! Short and sweet! Think about it alongside your readings! (Links to an external site.)
ñ
Spanish, Slavery, and Encomiendas (Early Colonial Period)
In U.S. History, people debate quite a lot about the plight of Native Americans. Some people believe that Native Americans were given a chance to be a part of the developing American culture, others say they were not. Still others, citing the diminishing numbers of Native Americans and the active role that the U.S. government and its white citizens took in killing and displacing Native Americans, call it genocide. In Latin America, it is a little more complicated.
The removal, displacement, and murder of Native Americans is undeniable in U.S. history, but such actions did not take place in Mexico, or other parts of Latin America, at least not on the same scale. The reason for this is that the goals of the British and the Spanish were different wh.
Discussion Question(This post must be at least 200 words.)What d.docxduketjoy27252
Discussion Question(This post must be at least 200 words.)
What do you think of the tone of "Orders Given to the Twelve"? What
was
the tone? Do you think it is appropriate for the kind of document it is, given when it was written, and why it was written? Why or why not? How does that contrast to the tone in the second document (The Holy Men Respond...)?
Lecture, Week 4
Lecture------
Here is an excerpt from a historian (Camille Townsend) who talks about some of the myths surrounding Cortes's arrival in Mexico (keep an eye out for what I put in bold):
"In 1552, Francisco López De Gómara, who had been
chaplain
and secretary to Hernando Cortes while he lived out his old age in Spain, published an account of the conquest of Mexico. López de Gómara himself had never been to the New World, but he could envision it nonetheless. "Many [Indians] came to gape at the strange men, now so famous, and at their attire, arms and horses, and they said,
'These men are gods!' "
The
chaplain
was one of the first to claim in print that the Mexicans had believed the conquistadors to be divine. Among the welter of statements made in the Old World about inhabitants of the New, this one found particular resonance. It was repeated with enthusiasm, and soon a specific version gained credence: the Mexicans had apparently believed in a god named Quetzalcoatl, who long ago had disappeared in the east, promising to return from that direction on a certain date. In an extraordinary coincidence, Cortes appeared off the coast in that very year and was mistaken for Quetzalcoatl by the devout Indians."
Of course, Townsend continues by saying that no educated person really believes this story. In fact, it was largely fabricated by a chaplain who had never been to the Americas, but rather was taking care of Cortes in Spain during his last years.
Much has been made about the role of the church during the early years of the conquest, and I think that much of what has been written in recent years has been fair, even if they have been criticizing the church for many years. The truth is, the Catholic church (or its representatives back in the colonial period in Latin America) were quite rough on the indigenous people throughout Latin America, calling it a "spiritual conquest."
You will also remember from last week's lecture, when we talked about the ways in which encomiendas were being used, and how Antonio de Montesinos basically called out all of the
encomenderos
and called them bad Christians for not preaching to them while they were essentially enslaving indigenous folks on the land that the Spanish crown granted them.
I bring up this point because it is often forgotten that the military conquest and the "spiritual conquest" of Latin America go hand in hand.
A few years ago, Pope Francis admitted as much (not quite), when he apologized for all of the things that the Catholic Church and its representatives did to the indigenous people in Latin America durin.
Discussion Question(s)What were the colonial misgivings about m.docxduketjoy27252
Discussion Question(s)
What were the colonial misgivings about "monarchy-wide
cortes
in February of 1810 (p. 350). What do you think of the relationship between the monarchy (or the Central Junta) and the colonials in Spanish America? Do you think that the
criollos
were waiting for independence the whole time? Why or why not?
Lecture 13
Over the last two weeks, we talked about the Caroline and Bourbon Reforms in Spanish America, and I am sure that after reading Chapters 9 and 10, you feel like movements for Independence in colonial Latin America were only days away from happening (maybe only a week, since I post these on Sunday). But no!
As upset as the
criollos
might have been by the dramatic economic and political changes that occurred (not the least of which the fact that the power that they had worked for generations to gain was being taken away by
peninsulares
), the
criollos
still remained loyal to the Spanish Crown. Independence was certainly something that was whispered about in dark corners, but only by the bold, and perhaps the stupid. If we start during this era of Independence in the Americas, we
have
to start with the American Revolution--
Hey-- I'm not happy about it either (this is
Latin American History
darn it!)!
But the American Revolution was the first war for independence in the Americas, so it certainly played an important role.
Kind of.
I mean, your book is kind of right-- the French Revolution definitely played a much bigger role, but keep in mind:
1) The American Revolution was fought from around 1775 to about 1783
2) The French Revolution was fought from 1789 through the 1790s.
Just because the American Revolution was first does not mean that it had a bigger influence than the French (it did NOT). However, keep in mind that the movements for independence throughout Latin America were just as much about ideas as they were about economics-- ok, they were
almost
as much about ideas as economics-- and thus, knowing that there was a neighbor to the north that was able to shrug off colonial power certainly had a psychological effect, if not quite a political one.
The truth is, the eventual movements of independence throughout Latin America was really a combination of things, but one of the largest factors was
time--
time was needed for these ideas to sink in, and time was needed for things to totally unravel in Europe.
And it really did start with the French Revolution, and Napoleon's rise to power:
No, not that Napoleon, THIS Napoleon:
Also happening in the late 18th century (the late 1700s) was the Haitian Revolution, which, if the world wasn't turned upside down already, it definitely was by then. Check out the generally informative Powerpoint I put together about the Haitian Revolution (via your email), and connect it to your text.
Freedom was happening everywhere, and it was happening in many different ways (and in Spain, it was happening largely in the context of Napoleon's at.
Discussion Question(s)The reading for this week was a grab bag o.docxduketjoy27252
Discussion Question(s)
The reading for this week was a grab bag of different perspectives on life under colonial rule, or "living in an empire." They talked about the city and the countryside, religious life and secular life, popular culture, education, and intellectual development, and so on. Which of these sections struck you as being most interesting? Which struck you as being most important for the study of colonial (and perhaps modern!) Latin America? Why?
Lecture 10
What does it mean to live in an empire?
No, that's probably not what you were thinking. Instead, were you thinking something like this?
Maybe. Star Wars, for people who might not know (I don't know what college students are into these days), looks like a simple tale of good against evil. The evil empire fighting against a scrappy band of rebels intent on overthrowing their evil masters. In a sense, this might be the way that you see colonial Latin America, too-- the evil Spanish against the good indigenous people of the Americas. I wouldn't blame you, either-- after weeks of learning about the conquest, encomiendas, the mita system (under the Spanish) and the doings of the Catholic church (especially during the conquest), it would be easy to think of the Spanish empire (or the Spanish) as evil. In fact, I don't think I am going to try and convince you otherwise.
However, it might be worth remembering that we are looking at this history right now, in 2015-- not in the period itself. Therefore, whereas today you might think of the Spanish as evil, as time passed during the colonial era in Latin America, for the poor, the castas, and yes the indigenous folks, the Spanish and the Spanish colonial system was simply a way of life. It was something that they lived with, adjusted to, and yes, even sometimes rebelled against (locally, of course, not on a large scale. That happens later).
Therefore, to stretch the Star Wars metaphor even further (yikes), I would say that even though most of you might think of Spanish colonialism like this--
-- it is more likely that it was much more like this:
In other words, we can all agree that in hindsight that colonial Latin America was oppressive, but for most people, instead of plotting rebellion in their basements or back rooms, most people just tried to find a way to survive in the middle of it all, and make the best life they could for themselves despite the horrible conditions. So we can think about how nice and pure life would have been without the invasion of the Spanish, but since that was a luxury that the poor, the castas, and the indigenous people living in colonial Latin America did not have, we might instead think about the ways in which colonial society forced adjustments upon how various groups of people lived, as the colonial empire itself expanded and became more and more complex.
Spain asserted its control through urban planning. Cities were laid out in grids, centered on the most important government buil.
Discussion Question(s)Could Latin American reactions to the Bour.docxduketjoy27252
Discussion Question(s)
Could Latin American reactions to the Bourbon (Caroline era) Reforms be attributed to intellectual change (Enlightenment), religious changes (expulsion of the Jesuits, for instance), economic change (taxes), or political change (taking criollos off their prestigious jobs and replacing them with Peninsulars)? Was it any one of these specifically? All of them? (and if you are going to say "all of them," do you think one might have had more influence than the others?) Why?
Lecture 12
This is where things start to get serious, because Spain isn't playing around anymore. Yes, we are still talking about the Bourbon Reforms- but more specifically, the Caroline Reforms (which happened during the reign of King Charles III, from 1759-1788). The reason that this is so important is because there was a lot of stuff happening during this period: rebellions, revolts, the expulsion of the Jesuits (a specific Catholic order of priests) from Spanish America and Spain, and perhaps most of all, more political reorganization.
But the question is the same as it was last week: why? Well, as we noted last week, there were a lot of conflicts in which Spain had found itself on the wrong side. Take, for example, The Seven Years' War: this particular war is known these days as the first true World War, but for a long time it was called the French and Indian War.
Oooh!!!!--- why was it called the "French and Indian War"? Because the people who named it that (British and British colonists in North America) believed that the world revolved around them. "we are fighting the French and the Indians-- let's call it the French and Indian War!" Of course, when you call it that you are ignoring the fact that it wasn't just the French, Indians, and British fighting one another. In fact, here is who was fighting:
1) France
2) Native Americans (on both sides in North America)
3) Britain
4) Saxony
5) Sweden
6) Russia
7) Prussia (basically Germany)
8) Hanover (basically more Germany)
9) Spain (later)
10) Portugal (later)
And this war (the fighting), with all these people involved, took place in:
1) Europe
2) Africa
3) North America
4) Philippines
5) India
6) Central America
The war was happening everywhere, it seems. And yet, people in the United States called it The French and Indian War. Dorks. I kind of want to tell the British and their colonists in North America this:
But that's why they called it the French and Indian War for so long.
In any case, Spain-- as noted above-- came late to the party, and joined the war on the French side in 1762.
As you might have predicted, this did not go well. France lost, but more importantly for our purposes, Spain lost by extension. And they lost big! First and foremost, they lost Cuba (albeit temporarily), they lost Florida-- gone forever in the Spanish empire (however, considering what it turned into in the 21st century,
maybe they dodged a bullet (this link is not for the faint of heart.
Discussion Question(s)Clearly there is potential for major probl.docxduketjoy27252
Discussion Question(s)
Clearly there is potential for major problems as the Bourbon Reforms are enacted over much of the 18th century. What were those problems? In what way do you think the Spanish crown could have lessened the pain of these reforms while still maintaining control over the Spanish colonies? Or was there no hope? (and if there was no hope, why do you say that?)
Lecture 11
Wen I was a young undergraduate (at a community college in southern California that will remain nameless-- I will give you all one guess in our discussion forum), I remember the week that my class was to discuss The Bourbon Reforms.
Sadly, it was not about what I was hoping.
Sigh.
Nonetheless, I remember being really interested in what was happening, because it was at this point in the class that I started to see the long chain of events that led to independence throughout most Latin American countries.
See, before I learned about the Bourbon Reforms, I was under the impression that the Independence movements (and wars) in Latin America happened from the bottom-up, which is to say that I thought they were led by Mestizos, Castas, and indigenous folks. For example, think of Mexico: Father Hidalgo, a priest and a champion of the peasant classes in New Spain (Mexico), he brings all these different people together-- people who have been stepped on for too long by colonial powers, and he issues "El Grito,", which was a unified cry of the underrepresented people for independence! Together, they would finally throw off the yoke of Spanish oppression and lead their own country to INDEPENDENCE! Yaaaaaayyyyy!
Sadly, it didn't happen like that.
Yes, Father Hidalgo did issue "El Grito de Dolores," but the conditions that led to the independence movement in New Spain (and the changing of its name to Mexico) didn't hit the peasants the hardest (the peasants were already being hit pretty hard), and the Independence movement was not led by peasants, the working classes, nor the indigenous people-- even if they did spark it. In fact, some say that Father Hidalgo and the people following him didn't want independence...they just wanted a better king.
But let's save that disappointment for later.
See, when I took that class and learned what the Bourbon Reforms were, I started to understand why independence happened throughout much of Latin America in the early 19th century (1800s).
The Bourbon Reforms (and the Caroline Reforms within them) were a set of political, economic, and administrative changes that came from Spain.
Now, speaking quite generally, one of the biggest changes was one that happened gradually, then suddenly: the termination of the sale of
audiencia
positions. See, up until this point, much of Spanish Latin America operated on that old saying that I have brought up a few times, "
obedezco pero no cumplo
", which roughly translated means, "I obey but I do not comply." (you may have a better translation-- give it a shot in the forum!)
.
Discussion Question Week #1· Discover which agencies, in.docxduketjoy27252
Discussion Question Week #1
· Discover which agencies, in your state, are responsible for public health of citizens.
· Research if there are centralized or decentralized management of state responsibilities?
· Determine minimum 3 key indicators of health.
· Review the agency sites and upload the links to the Moodleroom, week #1
· Be prepared to discuss in class, week #2
STATE IS FLORIDA!!
.
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CapTechTalks Webinar Slides June 2024 Donovan Wright.pptxCapitolTechU
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𝐄𝐱𝐩𝐥𝐚𝐢𝐧 𝐭𝐡𝐞 𝐍𝐚𝐭𝐮𝐫𝐞 𝐚𝐧𝐝 𝐒𝐜𝐨𝐩𝐞 𝐨𝐟 𝐚𝐧 𝐄𝐧𝐭𝐫𝐞𝐩𝐫𝐞𝐧𝐞𝐮𝐫:
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Determinants of the deficiency of XBRL mandatory filin.docx
1. Determinants of the deficiency of XBRL mandatory filings
Saeed J. Roohani *
Bryant University
Department of Accounting
1150 Douglas Pike
Smithfield, RI 02917
[email protected]
Xiaochuan Zheng
Bryant University
Department of Accounting
1150 Douglas Pike
Smithfield, RI 02917
2. [email protected]
*Corresponding Author
March 2011
Determinants of the deficiency of XBRL mandatory filings
Abstract
The purpose of this paper is to look at the XBRL mandatory
filings, use a third party
ratings of the quality of XBRL filings (XBRL CLOUD Inc.),
and report any progress as well as
deficiency. Although this is an empirical study, it is also
considered an exploratory study to
observe deficiency in the XBRL filings that can be identified
with some characteristics of the
filer such as operational complexity, prior experience with
3. XBRL filings, etc.
We examine determinants of the deficiency of XBRL mandatory
filings for all the SEC
filings from July 2009 to December 2010. We find that XBRL
deficient filings tend to have
higher percentage of extensions; are filed by bigger and more
complex firms; and are from
earlier years. Finally, we find that firms that have done many
XBRL filings are less likely to
have major errors; but more likely to have minor errors. The
results of this study have several
important implications for SEC, XBRL US, auditors and filers.
Key Words: XBRL, XBRL mandatory filing, reporting quality,
SEC (Securities and Exchange
Commission).
Data Availability: Data are publicly available from sources
identified in the paper.
1
4. 1. Introduction
After several years of joint efforts of accounting profession,
regulators, software makers,
and companies eXtensible Business Reporting Language
(XBRL) was developed and ready to go
live at the Securities and Exchange Commission (SEC) in 2009.
Because it took a relatively
long period time to be finally adopted by securities regulators
around the globe, XBRL also
created high expectations. A number of researchers were
anxiously waiting and preparing for
the first stage of mandatory XBRL filings at the SEC.
Prior to its mandate, the SEC created XBRL volunteer filing
program (VFP), often refer
to as a sandbox to test the filing process for further
improvement, filers had little or no set of
rules for XBRL filings except for using current XBRL
Specifications and U.S. GAAP taxonomy.
It should be noted that there was little or no formal feedback
process on such filings. Obviously,
there was no penalty for any error or deficiency. The research
using VFP data should be treated
5. with caution because the VFP was basically a sandbox concept
and any conclusion would be
tentative. Nevertheless, some research with VFP data suggest
the XBRL filings did not meet the
expectations
After XBRL filings became mandatory by the SEC, XBRL
filings started to arrive at the
SEC in June 2009 and mostly in 10-Q From. In the mean time,
the SEC staff began to encourage
research to examine XBRL filings and report the extent to
which such filings are in compliance.
This time the SEC provided companies with guides and
instructions and also expectations. In
addition, the new U.S. GAAP XBRL taxonomy was employed
for mandatory filings. So far, the
evidence suggests that this is a significant improvement over
VFP, though not totally error free.
2
The purpose of this paper is to look at the XBRL mandatory
filings, use a third party
6. ratings of the quality of XBRL filings (XBRL CLOUD Inc.),
and report any progress as well as
deficiency. Although this is an empirical study, it is also
considered an exploratory study to
observe deficiency in the XBRL filings that can be identified
with some characteristics of the
filer such as operational complexity, prior experience with
XBRL filings, etc.
We examine determinants of the deficiency of XBRL mandatory
filings for all the SEC
filings from July 2009 to December 2010. Our final sample
includes 4,532 filings from 1,430
unique companies. We find that XBRL deficient filings tend to
have higher percentage of
extensions; are filed by bigger and more complex firms; and are
from earlier years. Finally, we
find that firms that have done many XBRL filings are less likely
to have major errors; but more
likely to have minor errors. The findings of this paper should be
of interest to the regulators as
well as companies to improve the quality of XBRL filings.
The remainder of the paper proceeds as follows. Section 2
reviews the relevant literature
and formulates the research hypotheses. Section 3 describes the
7. research design including
sample selection and estimation models. Section 4 presents
empirical results and robustness
checks. Section 5 concludes.
3
2. Background of XBRL mandatory filing, prior research, and
hypotheses
2.1 Background and prior research
Over the last decade, XBRL (Extensible Business Reporting
Language) has become
increasingly important in improving the transparency of firms'
financial statement information
(Stantial, 2007; Hodge et al. 2004). The advances in XBRL
also make continuous reporting
(CR) feasible (Roohani et al. 2003). In January 2009,
following experience with the VFP
8. (voluntary filing program), the SEC mandated that all public
companies must submit their filings
in XBRL by October 31, 2014 (SEC, 2009). The rule includes a
3-year phase-in plan with large
accelerated filers starting the XBRL filing from June 15, 2009.
Considering the complexities of XBRL tagging , the success of
this mandatory XBRL
filing process requires high level of XBRL reporting quality
(Debreceny et al. 2010). However,
there is limited research on XBRL reporting quality due to the
very limited number of filings
under the voluntary filing program. Bartley et al. (2010)
evaluate the accuracy of XBRL filings
for 22 companies participating in the SEC‟s voluntary filing
program in 2006 and found that the
reporting quality is not satisfying. With the first stage of XBRL
mandatory filing rolling out, the
large scale empirical analysis on XBRL reporting quality
becomes achievable. Based on one
quarter filings by the initial 400 large corporations, Debreceny
et al. (2010) find that the primary
cause of the errors was inappropriate treatment in the instance
documents of underlying
9. debit/credit assumptions in the taxonomy. However, to our
knowledge, there is no prior research
which examines the determinants of XBRL reporting quality
from the perspective of filer’s
characteristics or filing characteristics.
2.2 Hypotheses
As mentioned above, there is limited guidance from prior
research regarding the
determinants of XBRL reporting quality. As such, our study
should be viewed as exploratory in
4
nature, and a first step in examining the determinants of XBRL
reporting quality. Considering
that XBRL reporting is a part of internal control system, in the
formulation of our hypotheses,
we will borrow some theories on the determinants of internal
control quality.
We classify all the possible determinants into two categories:
firm (filer) characteristics
related factors and filing characteristics related factors.
10. The first determinant under that firm characteristic category is
whether or not a filer
participated in the VFP. Presumably, VFP participants
1
are more likely to have higher quality of
XBRL mandatory reporting quality because of the learning
curve.
Another factor related to firm characteristic is the complexity of
a firm. Doyle et al.
(2007) find that the complexly of a firm is a drive of internal
control weakness. Consistent with
Falaye (2007), we use FIRM SIZE and FOREIGN
TRANSACTIONS to proxy the complex of a
firm. We expect that firms with FOREIGN TRANSACTIONS
and larger size are more likely to
have errors in XBRL reporting.
A third determinant of XBRL reporting quality is a firm’s
financial health. Poorly
performing firms may not be able to provide adequate resource
to implement controls.
Consistent with Doyle et al. (2007), we use LOSS (whether or
not the earnings before
extraordinary items is negative) as the measure of financial
health.
11. The last but not the least determinant of XBRL reporting
deficiency under firm
characteristics category might be the stability of a firm’s
business. Doyle et al. (2007) find that
firms under restructuring or with high growth are more likely to
have weak internal control. As
such, we expect firms with higher EXTERME SALES GROWTH
or more RESTRUCTURING
CHAEGE will be more likely to have XBRL reporting errors.
1
We obtain VFP participant data from Callaghan and Nehmer
(2009) paper.
5
The second category of the determinants of XBRL reporting
quality is about filing
characteristics. The first factor we use is the percentage of
extensions (XBRL EXTENSIONS) in
a filing. Intuitively, the higher percentage of extensions is
expected to be associated with the
higher likelihood of errors. The second factor we use is the
filing form. A firm usually spends
12. less time on a 10-Q filing than on a 10-K filing. Thus, we
expect that a 10-Q related XBRL
filing (10-Q FORM) is more likely to have errors. The other
two factors in this category are
related to time effects. Because of learning curve, a firm might
keep improving its XBRL filings
quality as time goes by. In addition, because the regulator keeps
revising the taxonomy based on
the feedback from filers, the average XBRL filing quality in
certain year is supposed to be better
that that in the previous year.
Based on above discussion, we summarize each of our
directional predictions and
variable measurements in Table 1.
[Insert Table 1 about here]
3. Data, sample selection, error classifications and research
design
3.1 Data and sample selection
As mentioned above, the large scale of XBRL filings have only
been available since June
of 2009 when the mandatory XBRL filings took effective for
some large companies. Since then,
13. XBRL Cloud Inc. has been collecting and publishing their
report (called XBRL Cloud EDGAR
Dashboard) on all XBRL filings on a daily basis. We obtain the
XBRL filings data for the period
from June 2009 to December 2010 from this company’s website.
Table 2 panel A describes how our final sample is determined.
We delete filings before
June 15
th
, 2009 because they are not mandatory filings. We also exclude
38 duplicate filings.
6
Another 104 flings are deleted because of missing data in in
Compustat. Based on these data
restrictions, our final sample consists of 4,532 filings from
1,430 unique companies.
Table 2 panel B and C present the sample distribution by
creation software, year and
industry. Top five creation software accounts for
approximately 93% market share. The number
of filings of year 2010 is about four times of year 2009. In
14. addition, more than one third of our
sample filings are manufacturing firms.
[Insert Table 2 about here]
3.2 Error classifications
Based on the definition of each type of error from XBRL Cloud
EDGAR Dashboard (see
appendix 1), we classify different types of errors into two
categories: major error and minor error.
3.3 Research design
We model the probability of having an error in XBRL
mandatory filing as a function of
the above-mentioned firm characteristics and filing
characteristics using a logistic regression
with the following constructs:
Prob(ERROR/ERROR-DESCRIPTOR)=f(β0 + β1XBRL
EXTENSIONS+ β210-Q FORM
+ β3VFP PARTICIPANT+ β4FIRM SIZE+ β5EXTREME
SALES GROWTH
+ β6FOREIGN TRANSACTIONS+ β7LOSS+
β8RESTRCTURING CHARGE
+ β9NUMBER OF TIMES FILING+ β10FILING YEAR
15. (1)
ERROR is an indicator variable that is equal to one if a XBRL
filing has an error, and
zero otherwise. ERROR_DESCRIPTOR (MAJOR/MINOR) is
an indicator variable that is
equal to one if a XBRL filing has a major /minor error and zero
if the filing does not have any
error. All other variables are defined in Table 1. In above
equation, we also include industry
7
dummies and creation software dummies to control the
clustering effects of industry and creation
software.
4. Empirical results
4.1 Univariate analysis and descriptive statistics
Table 3 presents descriptive statistics on the firm/filing
characteristics of XBRL
deficiency filings and non-deficiency filings. Panel A is the
comparison between XBRL
16. deficiency filings and non-deficiency filings. Panel B is the
comparison between XBRL major
deficiency filings and non-deficiency filings. Panel C is the
comparison between XBRL minor
deficiency filings and non-deficiency filings. According to
Table 3, the percentage of deficiency
filings (filings with errors), the percentage of major deficiency
filings (filings with major errors)
and the percentage of minor deficiency filings (filings with
minor errors) are around 42% (1, 924
out of 4,532); 11%(492 out of 4,532); 37%(1690 out of 4,532)
respectively. Table 3 also shows
the univariate results from t-test of mean difference and
Wilcoxon rank-sum test of median
difference across different groups. In general, most of our
univariate results are consistent with
our hypotheses outlined in section 2.2. The only exceptions are
VFP PARTICIPANT and
NUMBER OF TIMES FILINGS. For VFP PARTICIPANT, we
find that it is consistent across
three panels. While for NUMBER OF TIMES FILINGS, it has
mixed results in panel A, panel B
and panel C. However, as illustrated in Table 4, many of our
variables are correlated with one
17. another. For example, VFP PARTICIPANT is significantly
correlated with most of variables
except LOSS. As such, we examine all the determinants further
by using multivariate analysis as
follows.
[Insert Table 3 & Table 4 about here]
8
4.2 Multivariate analysis
Table 5 presents our multivariate tests results from the logistic
regression equation one in
3.3 with ERROR as the dependent variable. According to Table
5, all of the significant
coefficients are in the predicted direction. The coefficient of
XBRL EXTENSIONS is significant
(p-value<0.01) and positive, suggesting that the deficiency
XBRL filings is associated with
higher percentage of extensions. FIRM SIZE ( one of two
proxies for the complexity of a firm)
is significantly associated with the probability of errors,
18. suggesting that relatively more complex
firms are more likely to have errors in their XBRL filings. One
explanation is that larger firms
still emphasize on accuracy of traditional filing method, as long
as there is a limited liability.
Finally, the coefficient of FILING YEAR is significant (p-
value<0.01) and negative,
suggesting that XBRL filings quality keeps improving over time
and this improvement might be
because of the SEC staff guidance and assistance. There is no
evidence of self-learning
(NUMBER OF TIMES FILING variable is not significant).
Further, XBRL US Inc. active role
in clarifying and improving the taxonomy could be a factor in
the quality improvement.
Overall, the results in Tables 5 indicate that: compared to non-
deficiency XBRL filings,
the deficiency XBRL filings have higher percentage of
extensions; are filed by relatively more
complex firms; and are more likely filed in earlier years.
[Insert Table 5 about here]
For additional analysis of findings, we also looked at the level
or severity of the
19. deficiency of XBRL filings. Table 6 presents our multivariate
tests results from the logistic
9
regression equation one in 3.3 with ERROR_DESCRIPTOR
(MAJOR/MINOR)
2
as the
dependent variable.
Referring to the first column (with ERROR_MAJOR as the
dependent variable) of results
in Table 6, all of the significant coefficients are in the predicted
direction. The coefficient of
XBRL EXTENSIONS is significant (p-value<0.01) and positive,
suggesting that the major error
deficiency XBRL filings have higher percentage of extensions.
The coefficient of FIRM SIZE is
significant (p-value<0.01) and positive, suggesting that bigger
firms are more likely to have
major errors in XBRL filings. Finally, the coefficients of both
NUMBER OF TIMES FILING
and FILING YEAR are significant (p-value<0.01) and negative,
20. suggesting that XBRL filings
quality keeps improving over time for firms with major errors in
filings and this improvement
might be attributed to both the learning curve effects and the
ongoing revision/improvments of
the XBRL taxonomy.
Referring to the second column (with ERROR_MINOR as
dependent variable) of results
in Table 6, all but one of the significant coefficients are in the
predicted direction. The
coefficient of XBRL EXTENSIONS is significant (p-
value<0.01) and positive, suggesting that
the minor error deficiency XBRL filings have higher percentage
of extensions. Over all, both
minor and major errors of deficiency in XBRL filings are
associated with XBRL EXTENSION.
The coefficient of FIRM SIZE is significant (p-value<0.01) and
positive, suggesting that bigger
firms are more likely to have minor errors in XBRL filing.
Similarly, when it comes the FIRM
SIZE bigger firms commit MAJOR and MINOR
deficiency(error) Finally, inconsistent with our
prediction (more number of filings more learning experience),
the coefficients of NUMBER OF
21. TIMES FILING is significant (p-value<0.01) but positive. The
possible explanation might be
2
Note that the benchmark group is still non-deficiency filings
group.
10
that firms that have done many XBRL filings get more
complacent over time, and perhaps
overlook any changes in the taxonomy or instructions.
Overall, the results in Tables 6 indicate that: (1) compared to
non-deficiency XBRL
filings, XBRL filings with major errors are more likely for
firms that are bigger and that have not
done many XBRL filings; have higher percentage of extensions
and for the earlier years, (2)
compared to non-deficiency XBRL filings, XBRL filings with
minor errors are more likely for
firms that are bigger and that have already done many XBRL
filings; and are more likely 10-Q
related filings.
22. [Insert Table 6 about here]
11
5. Summary and conclusions
Results of this study should be of interest to the SEC staff and
also XBRL filers. It
should be noted that majority of filings are now done by
professional SEC filing companies and
the level of knowledge of XBRL filing is on the rise. Also,
XBRL filing tools are becoming
more sophisticated and smarter to detect common errors and
suggest alternatives.
There is also a process in place to establish a dialogue for filers
if they wish to apply
XBRL EXTENSION when appropriate. Commitment of the SEC
and XBRL US Inc. to revise
and update the XBRL US GAAP taxonomy will also help to
reduce the number of extensions.
The results may also suggest that in the next phase of XBRL
filings where financial foot notes
23. are also tagged and submitted, we might initially expect a rise
in the number of extensions and
eventually deficiencies (errors). Tagging notes seem to be more
challenging that tagging
financial statements, particularly for complex companies with
various product lines and/or multi
jurisdictions, these companies tend to be large. Based on the
results of this study, the SEC staff
may establish a dialogue/hotline process where such companies
get timely feedback on avoiding
XBRL EXTENSIONS; this study shows this to be a major
deficiency.
Future study may be to compare EXTENSIONS observed in the
XBRL filing documents
with traditional filing documents (e.g. PDF) to reveal the
necessity of creating extension(s), other
than for connivance. If and when the standards setters and
regulators in the U.S. adopt principle-
based reporting concept, then we expect adoption of “comply or
explain” policy, where XBRL
filers are expected to explain/document why an EXTENSION
was adopted. Such information
will be useful in future update of the taxonomy, storage and
retrieval of XBRL data for public
24. use.
12
References
Bartley, Jon W., Chen, Y. Al and Taylor, Eileen Zalkin, A
Comparison of XBRL Filings to
Corporate 10-Ks - Evidence from the Voluntary Filing Program
(February 18, 2010). Available
at SSRN: http://ssrn.com/abstract=1397658
Callaghan, J., and Nehmer, R. (2009). Financial and
Governance Characteristics of Voluntary
XBRL Adopters in the US. Working paper, Oakland University.
Debreceny, R., Farewell S.M., Piechocki M, Felden C, Gräning
A. 2010. Does it add up? Early
evidence on the data quality of XBRL filings to the SEC.
Journal of Accounting and Public
Policy 29: 296-306.
25. Doyle, J., Ge, W., and McVay, S. (2007). Determinants of
Weaknesses in Internal
Control over Financial Reporting. Journal of Accounting &
Economics, 44, 193-223.
Falaye, O. 2007. Does One Hat Fit All? Journal of Management
and Governance. 11:239-259.
Hodge, Frank D., Kennedy, Jane J., and Maines, Laureen A.,
(2004) Does Search-Facilitating
Technology Improve the Transparency of Financial Reporting?.
The Accounting
Review, 79: pp. 687-703.
Roohani, Saeed J. (2003) The Implications of economic
theories and data level assurance
services. PricewaterhouseCoopers Research Monograph.
SEC, 2009. Interactive Data to Improve Financial Reporting.
Securities and Exchange
Commission, Washington, DC.
Stantial, John. (2007) ROI on XBRL: Interactive Data Cuts
Reporting Costs Today, Journal of
Accountancy, June, pp. 32 - 35.
26. 13
Table 1
Variable definitions and expected relation with the probability
of XBRL reporting
deficiency
Variable
Predicted
direction
Definition
XBRL
EXTENSIONS
+ The percentage of XBRL taxonomy extension in a filing
10-Q FORM +
An indicator variable that is equal to one if a XBRL filing is
about 10-Q,
and zero if it is a 10-K filing
27. VFP PARTICIPANT - An indicator variable that is equal to one
if a firm participated XBRL
voluntary filing program (VFP) ,and zero otherwise
FIRM SIZE + Log of a firm's total assets at the end of year
2009
EXTREME SALES
GROWTH
+
An indicator variable that is equal to one if year-over-year
sales growth
falls into the top quintile, and zero otherwise
FOREIGN
TRANSACTIONS
+
An indicator variable equal to one if the firm has a non-zero
foreign
currency translation [data item #150] in year t, and zero
otherwise
LOSS +
An indicator variable equal to one if earnings before
extraordinary items
in year 2009 less than zero, and zero otherwise
RESTRUCTURING
28. CHARGE
+
The restructuring charge in year 2009 scaled by the firm’s year
2009
end market capitalization
NUMBER OF
TIMES FILING
-
Measured based on the number of XBRL filings a firm has done
as of
the current filing. For example, if a XBRL filing was a seond
filing filed
by a firm, this variable would be coded as two
FILING YEAR -
An indicator variable that is equal to one if a XBRL filing was
filed in
year 2010, and zero if it was in year 2009
29. 14
Table 2
Sample selection
Panel A: Sample selection process
Firm-Years
Initial XBRL mandatory filings from June 2009 to December
2010 4699
Less: Filings before June 15
th
, 2009 (25)
Less: Duplicate filings (38)
Less: Missing data in Compustat (104)
Final sample 4532
Panel B: Sample distribution by creation software
30. Creation Software PERCENT
Bowne Tagger 23.74
EDGAR Online I-Metrix Xcelerate 22.46
Rivet Software 20.52
Fujitsu XWand 13.59
EDGARizerX 12.95
Clarity FSR 4.37
Others 2.37
100.00
Panel C: Sample distribution by year and industry
Year
Agricul
ture
Constr
uction
Finance
& Real
35. 0.004 0.000 0.007 0.000 0.004
NUMBER OF TIMES FILING 1.86*** 1*** 1.484 1.000 2.000
< 2.385 2.000 1.400 1.000 3.000
FILING YEAR 0.329*** 0*** 0.470 0.000 1.000 < 0.839 1.000
0.367 1.000 1.000
Number of observations 492 2608
16
Panel C: Descriptive statistics of XBRL minor deficiency
filings vs. non-deficiency filings
Variable Mean Median
Std.
Dev.
25% 75%
Predicted
difference
Mean Median
Std.
Dev.
37. All variables are described in Table 1. The t-test of means uses
the pooled method when the
underlying variances are equal and the Satterthwaite method
when they are unequal. (*), (**),
(***) indicates significance at the 0.10, 0.05, and 0.01 levels,
respectively for the t-test (shown
on mean value above) or Wilcoxon rank-sum test (shown on
median value above).
17
Table 4
Spearman correlation among key variables
XBRL
EXTEN.
10-Q
FORM
VFP
39. EXTREME SALES GROWTH -0.02 -0.13*** -0.14*** -
0.05*** 0.03**
FOREIGN TRANSACTIONS 0.04** 0.24*** 0.03* -0.02
LOSS 0.11*** -0.04*** 0.03*
RESTRUCTURING CHARGE 0.05*** -0.03*
NUMBER OF TIMES FILING 0.35***
Variable ERROR is an indicator variable that is equal to one if
a XBRL filing has an error, and zero otherwise. All other
variables
are defined in Table 1.
(*), (**), (***) indicates significance at the 0.10,
0.05, and 0.01 levels, respectively.
18
Table 5
40. Logistic regression of the probability of XBRL filing deficiency
Independent Variables
Predicted
Sign
Dependent variable=ERROR
Logit estimate
(X
2
)
INTERCEPT 1.427
( 45.271)***
XBRL EXTENSIONS + 7.452
( 229.046)***
10-Q FORM + 0.092
( 0.755)
VFP PARTICIPANT - 0.036
( 0.048)
FIRM SIZE + 0.146
( 20.662)***
41. EXTREME SALES GROWTH + -0.059
( 0.396)
FOREIGN TRANSACTIONS + -0.051
( 0.397)
LOSS + 0.026
( 0.069)
RESTRUCTURING CHARGE + 9.858
( 3.076)*
NUMBER OF TIMES FILING - 0.05
( 1.94)
FILING YEAR - -0.711
( 46.192)***
Industry indicator variables Included
Software indicator variables Included
Number of total observations 4532
Likelihood-Ratio-Pr>Chi-Sq <0.0001
Pseudo R-Sq 0.2047
42. Dependent variable ERROR is an indicator variable that is
equal to one if a XBRL filing has an error,
and zero otherwise. All other variables are defined in Table 1.
(*), (**), (***) indicates significance (P≥X
2
) at the 0.10, 0.05, and 0.01 levels, respectively.
19
Table 6
Logistic regression of the probability of XBRL filing deficiency
by severity of deficiency
Independent Variables
Predicted
Sign
Dependent variable=
ERROR_MAJOR
Dependent variable=
44. ( 0.289) ( 0.711)
FOREIGN TRANSACTIONS + -0.009 -0.086
( 0.003) ( 1.037)
LOSS + -0.137 0.064
( 0.509) ( 0.395)
RESTRUCTURING CHARGE + 16.646 10.081
( 2.284) ( 2.941)*
NUMBER OF TIMES FILING - -0.348 0.096
( 25.166)*** ( 10.223)***
FILING YEAR - -2.505 -0.256
( 169.950)*** ( 5.162)**
Industry indicator variables Included Included
Software indicator variables Included Included
Number of total observations 3100 4298
Likelihood-Ratio-Pr>Chi-Sq <0.0001 <0.0001
Pseudo R-Sq 0.3008 0.2122
Dependent variable ERROR_DESCRIPTOR (MAJOR/MINOR)
is an indicator variable that is equal
45. to one if a XBRL filing has a major /minor error and zero if the
filing does not have any error. All
other variables are defined in Table 1.
(*), (**), (***) indicates significance (P≥X
2
) at the 0.10, 0.05, and 0.01 levels, respectively.
20
Appendix 1: The definition of each type of error from XBRL
Cloud EDGAR Dashboard
Validation
Code
Definition EDGAR Filing Manual
JMM
Major
Error
E Error
SEC will not (or should
46. not) accept the
document according to
the EDGAR Filing Manual
Minor
Error
W Warning
SEC will provide a
warning upon
submission. Also, might
be an underlying
XBRL 2.1 problem
C Inconsistency
Rollups do not add up
according to calculation
linkbase.
P Best Practice
Misleading precision on
submitted numeric
values
+tn# tY
Management 306
47. November 5,2013
An Instructional Guide on How to Make Delicious
Mexican
Food
Meals
By: Brianna Van Horn
ENCHILADAS (can serve up to 10-15 people) . ?,.V*l't;
'/
" 1;r bcV
Instead of eotingiust tortillas and chicken, why don't you spice
it up a bit!. And make your dish
cheesy, saucy andfull of amazingflavors.
What will you need:
I bag of corn tortillas
2 cans of Las Palmas Red Chile Sauce
I bag ofchicken hreast
I package of Queso Fresco
1 package ofshredded Colby Jack cheese
I small onion
1 green onion
48. I container of garlic
I medium can of sliced olives
1 container ofsour cream
1 medium frying pan
I baking square pan
I medium pot
I small bowVmedium bowl
I bottle of oil (canola, vegetable, etc)
Directions:
I fiU a medium pot half way with water. Place about 3 to 4
chicken breasts into the pot.
Sprinkle in garlic to flavor chicken. You may add as much
garlic as you would like to get yoru
desired flavor of chicken. Let chicken cook for about an hour or
until chicken easily breaks apart-/
Once ready, pull the chicken out ofthe pot and place on a plate
to cool down. When completely
cooled down, you can then shred the chicken into thin pieces.
2 n"the chicken cooksryou can start to prepare other things.
First, grab a bowl.-This will be
used to place chopped up ingredients. Make sure to
wffigff,vegetables before cutting up. With a
knigcut up the onion into small pieces and then phc$inJBwl.
49. Once the onion is chopped up,
you can now get the Queso Fresco and place it in the bowl with
the chopped onions. Since this
cheese is a big roundiirclg-yo" will need to crumble it up until
it looks crumblike. Then mix the
cheese and onion to make sure it's evenly mixed.
[email protected]
,d4.:
-$r.r
sgatkr
3 N"*t, chop up green onions but don't put these in the bowl.
Store on the side soqewhere toJ Next, chop up green oruons but
don't put these rn the bowl. store on the srde sorEewhere to / - -
. . .t
eventually use ht;ininrhfr""tiorrr. Afterwardgopen a can of
olives and drain out aft?";.,i"" /;{:"ff
Leave olives to the side. Eventually;they will be used as well in
later directions. t .. t t^t*-. c)vp lJ^
'
t ;; ;-,:-[fr'li ... Jva^ r rclvalgL"kri
i;u. dql|^''
rclvqli,. I&.,t'7
Leave olives to the side. Eventually;they will be used as well in
later directions.
4 lo ufrying panTpour about half a cup or sor of oil and let it
preheat. After heating up the oil, - , I
iately place a tortilla into the pan. Let tfr" tortitlu -'n tI* J
seconds. Then pull out and place on the baking pan. Oil and
50. sauce will eventually keep running out so you will have to
repeat step 4. Be carefirl.the tortillas
can become exhernely hot when taken out of the sauce. Sorit's
best to let thern "*t)iffim-
*'UL?
not try to roll them right away. Once you have a good amount of
saucy cooked tortillas on your
baking pan, proceed to step 5.
c
5qqltprinkle the queso fresco and onion mix onto each tortilla.
Theggrab a fewpieces of
shredded chicken and place on top. Lastly, spoon a few olives
onto tortilla. Repeat until all
tortillas have all the=ingredients gr them. Once everything is
placed in the tortillasyou can then
begin to roll them. - lh
elr, 1
48urutta<-
u"rlb
"^
-."0I (TIP) When adding ingredients make sure not to over
stuffthe tortillas orthey will be hard to ) ^Jt,f Xg ' roll. Also
,when you roll them up make sure they are rolled up tightly to
avoid falling apart. Ll
6 Witl the remaining red chile sauce, pow it all overthe
enchiladas. Nex! sprinkle Colby Jack
cheese all on top until it covers the majority of the enchiladas.
Once the cheese is all sprinkled
on, then grab the green onion *rat was chopped up early and
51. sprinkle it all over the enchiladas as
well.
7 N"*t place the pan of enchiladas in the oven. Set the
temperature to about 350 degrees. Leave
in the oven until cheese is fully melted on top. Then carefully
take out. pf ehea'* ?
ag rzz
B Carefully serve how many you would like on a plate. hrt as
much sour cream as desired on
top of enchiladas.
9 Eat and enjoy!
Looking for a side dish that goes great with enchiladas refer to
prge l2l
(Rice Recipe) ) ;lZuce
'
Michelle Alvarez
Management 306
How to Have the Perfect Marriage
Studies have shown that married people live longer, have better
health, earn more
money, feel happier, enjoy more satisfying sexual relationships
and have more
52. successful children than those who are single*^Hq4/-ever, the
divorce rate keeps
increasing or less people decide not to g"[email protected]#usqit
can be very scary. Here
are the basic and easy instructions you need to follow in order
to have the marriage you
always dreamed of.
Marriage can be divided into 5 different stages. 1) Honeymoon,
2) Realization,
3) Family, 4) Emptiness 5) completion. Building a perfect
marriage is a lifelong
challenge, but it is definitely possible if you follow these easy
instructions.
Tools
. Communication
o Love
. Respect
o Money
. Humor
. Vacations
. You-Me time
. Organization
Honeymoon
This stage is the first or second year depending on the arrival of
children. lt is the most
beautiful stage because it's the first everything. First, spend
quality time with your
Spouse. Do not just stay home and watch movies. Go out,
converse, have
experiences, make plans with friends and make the best of it.
Second, this stage
should be wisely used to learn how to communicate effectively
and make adjustments
53. to satisfy each other. lt is the stage where couples should take
advantage of you-me
time because things change when there are children. The key
tools for this stage
are love and respect.
Tip: Avoiding cheating temptations is essential for a perfect
marriage. Stay away
from people you know you are attracted to. Don't carpool to
meetings, don't exchange
numbers, don't add him/she on Facebook and don't put
yoursell,o-rfrompromising
situations. Things can get out of control.
Realization
This is the stage for some teamwork. lt's the realization stage
where you have learned
things about your spouse you didn't know or you have happily
ignored. You have
discovered his/her weaknesses or habits you mostly hate. lt is
the first divorce danger
zone. The key tool for this stage is communication. First, it is
important to let your
partner know what bothers you without criticizing. Second,
share responsibilities and
duties. Do not let your spouse do all the hard work. Admit fault,
forgive and forget.
Tip: Take this time to talk about children, money, religion, how
often should you
visit family. Finally, never complain about the house being
messy; instead offer
yourself to clean up.
54. Family
There's a lot going on during this stage. ls the time where
couples spend most of their
time raising children, paying mortgage, possibly working two
jobs or switching
careers. To make your marriage perfect you will at least
organize or plan a family
vacation once a year. lt can be as simple as camping on your
backyard. Have a family
adventure, be creative and have fun. The key tools for this stage
are humor, vacations and organization. Second, maintiin a
healthy living style. lt is
very important to stay active during this stage to release stress.
lt would be excellent if
the entire family participates on any sport events.
Tip: Pay close attention to your spouse. Turn off the television
when the
children go to bed and have you-me time.
Emptiness
During this stage both of you are back on your own. Children
have grown up and leave.
Now, you and your spouse should take this time to acknowledge
your
accomplishments. lt is essential to get to know each other again
and make up for the
time lost on the previous stage. Remember to enjoy his/her
company. Also, Plan
vacations and explore the world if possible.
Tips: Make your spouse fall in love with you once again by
dedicating songs,
sending flowers (not necessary on special occasions), help with
chores and don't ever
complain about his/her physical appearance.
55. Completion
Congratulations, you have made it through the most difficult
stages. You lived and
loved through the chaos of marriage. Continue to show affection
toward each other.
Enjoy life, grandchildren and most important yourself.
. ,r d^p py L,'In I.
lAy /,,'+o " &'g PY
a)
' l Q '
4Pr
Jonathan Grisham
MGMT 306
2/21/2013
How to Have a Good Time in Las Vegas
If you feel like recently you haven't had any excitement in your
life, a good weekend in Las
Vegas is sure to spice up your boring life. There is plenty to do
in Vegas, from: shopping,
drinking, clubbing, going to shows, and walking the strip
looking for a suitable hookup for the
weekend. I would advise on this trip that you do not gamble, as
the trip is already very 't)
expensive, and gambling under the influence is a good way to
56. go brokeThe fun that Vegas has
to offer requires a full weekend, so clear your schedule and
gather your closest friends for one of
the best weekends of your life.
The Vegas experience can be divided into these steps: l) gather
friends and drive to Vegas, 2)
get hotel room and start drinking, 3) go out clubbing 4) wake up
and get food 5) go shopping or
swimming (optional) 6) see a show such as Cirque du Soleil 7)
go back out clubbing, unless you
have already found a suitable mate to take back to the room 8)
end the night by finishing all
remaining alcohol and other drugs. 9) head home
Tools and Supnlies:
-Car
-Cash (remember to get singles too)
-Credit Card
-Alcohol (As much as you feel you need) tln-r"^,b3 .rp I
-At least 1 ounce of Kuslrt(or less you're new to the game)
-Smoking utensil (I prefer bong)
-At least Yz owce of Psilocybin Mushrooms
-Any other drugs you feel necessary to get you through the
weekend hu)o
r(5V
{ugs you reer necessary to get y
.tOn fu$Uf corrrlowrS, *,
ad
g{41
F xrrtfu{tl! 10"
57. Gather X'riends:
2 Make sure all friends have pitched in for gas, alcohol and
other drugs. Once you have all the
supplies you need, you can begin driving out to Vegas. I would
suggest leaving Friday moming
so you avoid the evening traffic and have time to enjoy Friday
night in Vegas.
Get Hotel Room and Let the Pre-eame Beein:
The first step in your adventure is to get a hotel room. Ideally
you would have made a
reservation in advance, but if no$should be able to find a room
although selections will be
limited. In choosing where to stayfl am an advocate for getting
a more expensive room for two
qhtun?'
reasons. One, you can save money when you're dead. Two, it
will make you more attractive to
your potential hookup buddy which is a definite plus.
Personally, my favorite hotel to stay at is
Manjalay Bay. They have pools to swim in where you can order
food in the morning ygule 2
)d,ttu"g over and there are plenty of cute girls by the pools.
Once you get to your room; its
'g*rr"time, let the party begin!
Go F'ridav Night Clubbine:
58. Start the weekend right by attending some of the many clubs in
Las Vegas. Make sure you have
consumed enough alcohol and marijuana to keep you on a
sufficientbuzzto last you the night.
You can always buy more alcohol but leave the Kush at home.
Once you hit the clubs,
immediately start scouting the room for some babes to bring
back to the room. The great thing
about Vegas is that even if you can't find a mate for the night,
there are many strip clubs that you
can visit to have your needs met. Make sure to bring your
singles!
Wake Up and Get Food:
When you finally stumble back to your room Saturday morning,
try to get a couple of hours of
sleep. When you wake up you will be hung over, so you're going
to need to eat something. If
you're at the Mandalay Bay, all you need to do is head out to
the pool and order pool side from a
cabana. This presents another possibility to look for a potential
hookup buddy if you struck out
and had to pay for a lap dance the previous night.
Shop/Swim/llan:
While the nightlife in Vegas is great, there is plenty to do
during the day as well. If you need to
upgrade your wardrobe, there are plenty of stores on the Vegas
strip. If you're not looking to
spend the day shopping, you can always stay at the pool to
59. swim. If neither of these appeal to
you, a good nap is a solid idea as well.
Cirque du Soleil:
After you finish up your shopping, swimming or napping, it's
time to get ready to go see Cirque
du Soleil. You will need to eat some Psilocybin Mushrooms to
enhance the show. Trust me, it is
definitely worth it. You might want to have a sober friend go
with to babysit all users of the
mushrooms, because you may not be acting rationally.
{tf$hAl
Go Back gut Clubbine or Finish offthe Niehtwith a Partv in vour
Room:
So your final night you can either go out to a club, or if you
already have a mate for the night
you may just want to have aparty in your room. Both are
excellent decisions, and the goal of the
night is to finish offall remaining drugs you brought. Enjoy!
Ifead Home:
How to Raise Potatoes in a Home Garden
If you like tender, juicy potatoes, home-grown are definitely the
best. Although the plant of the potato is
visible above the ground, the end product is found below the
60. soil. The process from preparing to eating can
take as long as 3-4 months, but the results will be worth the
wait. Gardening experts agree that the best time
for potato planting is about a month before the last spring frost.
This time period will allow the potato to
emerge from the soil after freezing conditions but be harvested
before the extreme heat of summer. Although
this vegetable can be purchased rather cheaply in the
supermarket, the quality of home-grown potatoes far
exceeds those bagged on grocery shelves.
The production of potatoes can be divided into these steps: (1)
preparing the soil, (2) preparing the potatoes,
(3) planting the potatoes, (4) maintaining the plants, and (5)
harvesting the potatoes.
Tools and Supplies
To complete the entire project you will need the following
tools:
A tiller is a gas-powered machine that can break up, mulch, and
aerate soil with deep-cutting blades that
extend deep into the ground. Tillers are useful in small gardens
over one-hundred square feet. A typical tiller is
61. somewhat larger than a gas-powered lawn mower and requires a
larger, more powerful engine than do typical
lawn mowers. Its most important components are its blades,
usually measuring 24 to 36 inches across, that
turn in a circular motion digging down into the soil with a
continuous motion. Gas-powered tillers make
preparing a garden much easier, faster, and less back-breaking
than doing so by hand with a shovel or hoe. You
guide the tiller along in front of you and set the depth that the
blades will cut into the soil. You make several
cuts through the soil to fully turn it over and aereate it. A
garden tiller can also be attached to the rear of a
small tractor. This type of tiller provides satisfactory results but
may pose some difficulty in controlling the
direction.
You will need to purchase the following:
Preparing the Soil
Although potatoes can be raised in virtually any type of soil,
best results can be achieved in loam which is a red
clay, sandy combination. Once the garden plot has been
selected, the following steps will utilize the best
growing conditions: (1) clearing the land, (2) loosening the soil,
62. and (3) digging the holes.
1. Clearing the land of all debris and plants will improve growth
of your potatoes. Best results can be
achieved if all debris and previous growth is removed from the
area. It is suggested that raking the
entire plot will prove beneficial as the plants start to grow.
2. Loosening the soil will allow the potatoes to develop into
healthy plants. Although a hoe and rake will
provide satisfactory results, the job will be much easier with the
use of a gas-powered tiller. These can
be rented from local equipment rental facilities.
3. Digging the holes correctly will enable the potatoes to grow
above and below the ground. Although
there is some difference in varieties, most potatoes should be
planted from 3-5 inches below the
ground. These holes can be dug with a hoe in a long trench or
individual holes.
Preparing the Potatoes
Although any type of potato can be used for planting, best
results can be achieved with the purchase of
certified seed potatoes from a local nursery. After securing the
potatoes, they can be prepared for planting by
(1) cutting into pieces and (2) sprouting the eyes.
63. 1. Cutting the potatoes can be achieved with a small, sharp
knife. Cut the seed potato into several pieces
making sure each piece as at least one eye and a large piece of
the potato.
Note: It is important to include at least one eye on the planting
portion since the new potato will grow
from the eye. The first food for the plant will be derived from
the portion of potato.
2. Sprouting the eyes will provide better results for future
plants. Lay the pieces out on flat or shallow
trays and allow them to sit in a sunny, airy place for several
weeks until the eyes sprout. These sprouts
will be dark green and closely clustered in the eye.
Planting the Potatoes
Once the soil has been prepared and the potatoes have sprouted,
you are ready to put them into the ground.
This procedure is extremely important to the success of your
future crop. The planting can be divided into
these steps: (1) inserting the potatoes, (2) covering the potatoes
and (3) giving the potatoes a boost.
1. Inserting the potatoes correctly will insure the emergence of
your plant. Place a small segment of the
sprouted seed potato in your previously dug trench or hole.
Place one piece of potato every 12 inches.
Make sure the eye of the potato is facing up to direct the plant
64. out of the soil.
2. Covering the potatoes with sufficient loose soil will enable
the plant to emerge successfully from the
soil. If the trench or hold has been dug to the correct depth, you
should be able to cover each potato
piece with approximately 3 inches of surrounding loose soil.
3. Giving your planted potatoes a boost with water and fertilizer
will start them off on the right track.
Since the eyes are already sprouted, water and fertilizer will
allow for the continued growth of the
plant toward the surface of the soil. Sprinkle lightly with
commercial fertilizer or manure and then
water each location thoroughly.
Maintaining the Crop
Although the potatoes are now in the ground, it is important to
follow some simple procedures to guarantee
the success of your potato yield. This is a crop with a fairly
long growing period, so maintenance of the garden
will ensure success. The steps for maintenance include: (1)
weeding the plants, (2) fertilizing the plants, (3)
controlling insects, and (4) watering when necessary.
1. Weeding the plants should be done on a regular basis. Use a
sharp-pointed hoe to chop out the foreign
weeds. Removal of the chopped weeds will ensure that they do
not start to grow again.
65. Warning: The vines of the potato can grow freely along the
ground. Be careful not to damage the
growing plant.
2. Fertilizing the plants of the potato can ensure growth above
and below the ground. The type of soil will
determine the correct fertilizer to be used. A local nursery can
provide the information you need.
3. Controlling insects in your potato garden will enable your
plants to continue growing. There is an all-
purpose potato dust or spray that can be purchased to control
most bugs that will damage this
vegetable.
4. Watering the plants may be necessary if there is not
sufficient rainfall. Keep a water hose nearby to
water whenever the plants seem dry. This will become even
more important as the summer months
get hotter.
Harvesting the Potatoes
After several months of anticipation, your potatoes should be
carefully observed to determine if they are
ready to be harvested. Because your crop should provide
66. potatoes for many meals to come, it is important to
finalize your project with the following procedures for
harvesting: (1) determining correct time of harvest, (2)
removing potatoes from the ground, and (3) storing the potatoes
for extended use.
1. Determining the time of harvest will depend upon several
factors. When the vines have completely
died down, the potatoes below the ground will no longer grow.
You may also check the size of your
potatoes by digging up in various spots throughout your garden.
2. Removing potatoes from the ground will be hard work but
very rewarding. Very carefully dig up a large
area of earth around each vine using a spading fork. Turn over
the soil and carefully remove the
potatoes from the soil. Allow the potatoes to dry completely.
3. Storing the potatoes for extended use will allow you to enjoy
them for many months to come. The best
environment for storing potatoes is a cool, dark place with
plenty of air. Slat crates are much better
than solid boxes or bins.
Warning: Potatoes that have been dug up should not be exposed
to the sun any longer than is
necessary to remove dirt. The sun will make the potatoes
acquire an unpleasant flavor.
Although the process of raising potatoes is a time-consuming,
67. lengthy procedure, the results can be very
satisfying. Not only can you enjoy the benefits for many
months, you may also be able to share your harvest
with friends and neighbors.
How to Make and Install a Window Curtain
If you have basic sewing knowledge and access to a sewing
machine, you can make a simple curtain in a short
amount of time. Curtains make a big difference in the "look" of
a room, adding color and style to your decor.
Once the curtain is made, it's easy to hang it just where you
want it. With these simple step-by-step
instructions, you can: (1) measure your window and purchase
the appropriate type and amount of fabric; (2)
sew a simple curtain; and (3) install the curtain on your
window.
Equipment and Supplies
As in any project, it helps to know what equipment and supplies
you are going to need before you get started.
To make the curtain, you will need the following some
equipment and supplies.
First, you'll need the following tools:
68. Also, you'll need these sewing items:
ssors
To install a curtain inside the window frame, all you will need
is a spring-tension curtain rod. To hang the
curtain on the wall outside of the window frame, you will need
these items:
e measure
-style curtain rod and its brackets
69. Preparing to Sew the Curtain
You're probably ready to start sewing right away, but there are
some preliminary things you need to do first.
Note: Since the size of the window determines the amount of
material you will need, measure the window
before you buy the material.
Before you can sit down at your sewing machine and begin to
sew, you must:
1. Decide what type of curtain rod you want to use.
2. Measure the window.
3. Purchase the curtain fabric and rod.
4. Cut the curtain piece out of the fabric.
Deciding what type of curtain rod to use. A simple curtain can
be hung with a cafe-style curtain rod or a spring-
tension rod. Mounting a spring-tension rod does not require any
hardware and installs the curtain inside the
window frame. A cafe-style curtain rod must be hung with
brackets that are affixed to the wall-side of the
window frame and hangs the curtain outside of the window
frame, against the wall. So, before you go any
further, decide where on the window you want the curtain to
hang and what kind of curtain rod you'll need to
70. do that.
Measuring the window. The measurements you take here will
determine the success or failure of your curtain
making project. Remember the old saying: measure twice, cut
once! Refer to the diagram below as you
measure your window in the following manner:
1. Get your pencil, paper, and measuring tape.
2. Decide how long or short you want the curtain to be.
3. Measure the width of the window. For a curtain that will fit
inside the window frame, measure from
the inside of one corner to the inside of the other corner. For a
curtain that fits outside the window
frame, measure between the points outside the window frame
where you want the curtain.
4. Write down your measurement in inches.
5. Measure the desired length of your curtain against the
window.
6. Write down your measurement in inches.
Purchasing the fabric and curtain rod. Now it's time to go to the
fabric store and purchase your curtain rod and
material. Since you will probably have your curtain for a long
time, make sure you purchase a color and design
pattern of material that you really like.
Notes:
1. Some types of fabrics do not make good curtains. I
recommend that you purchase drapery fabric for
71. your curtain. Although it costs a little more than regular fabric,
the investment in a material that will
hang correctly and look good is well worth the extra expense.
Drapery fabric also comes in widths wide
enough to allow for making curtains out of one piece of fabric,
without having to seam the curtain.
2. Consider purchasing a little more material than you will
actually need. This gives you some leeway in
working with the material, in case you make a mistake in
cutting out the curtain or want extra material
to make matching accessories.
To determine how much material you need:
1. Get your pencil, paper, and calculator.
2. Multiply the width of the window (W) times 3 (Wx3). Write
down your measurement.
3. Add 8 inches to the length (L) of the finished curtain to allow
enough material to make the casing and
hem (L+8). Write down your measurement.
4. Convert your measurements to yards by dividing each by 36
inches per yard. For example: (L+8)/36 =
the length of the curtain in yards (L') , and (Wx3)/36 the width
of the of curtain in yards (W'). Write
down your measurements.
5. Go to the fabric store and purchase at least W' yards of
material, making sure the material is at least L'
yards wide.
6. Purchase a cafe-style curtain rod for a outer window frame
72. curtain, or a spring-tension rod for an inner
window frame curtain, making sure the rod is longer than the
width of your window (W).
Cutting out the curtain pieces. Most likely, the material you
purchased is larger than the piece you need to
make the curtain. Although you can purchase a curtain pattern,
a simple design such as the one these
instructions describe doesn't require a pattern. Again, let me
remind you to measure twice, cut once! Follow
these steps to cut out your curtain:
1. Lay the material out on your work table, wrong side up,
making sure to smooth out all of the wrinkles.
2. Measure the width of the curtain with your tape measure
(W'), marking the edge of that width with
pins or a fabric marker.
3. Measure the length of the curtain piece (L'), also marking the
edge with pins or a marker.
4. Check your measurements.
5. Cut out the curtain piece along the pins and/or markings.
Sewing the Curtain
After all that preparation, it's finally time to start sewing.
Remember that the wrong side of a fabric is that side
which you don't want to show. The fabric design and pattern are
not as attractive on the wrong side, as well.
There are three steps involved in sewing your curtain: (1)
73. setting up your equipment, (2) making the curtain
casing, and (3) hemming the curtain.
Setting up your equipment. It's important to have everything
ready to go before you start to sew. To get ready,
do the following:
interruptions.
proper setting for your curtain fabric.
sewing machine on your work table and thread it
with your chosen thread.
Caution: Be careful not to burn your fingers with the hot iron
while ironing the fabric.
Sewing the casing. The casing will form the part of the curtain
that fits over the rod. To make the casing:
1. Turn down the top edge of the fabric 1 inch along its entire
length, wrong side to wrong side, pressing
the fabric with the iron as you go, until the fabric stays down by
itself.
2. Turn down the same edge another 2 inches, with the right
side of the previous turned- down edge
against the wrong side of the fabric, again pressing the fabric
with the iron as you go, until the fabric
stays folded by itself.
3. Pin along lower folded edge.
74. 4. Sew along pinned edge.
Hemming the sides and bottom of the curtain. If you want your
curtain to have a finished, professional look,
you must hem the sides and bottom. Follow these steps to hem
the sides of the curtain:
1. Fold the edges of the fabric in 1 inch along each side, wrong
side to wrong side, pressing the fabric
with the iron as you go, until the fabric stays down by itself.
2. Turn each side edge in another 2 inches, with the right side
of the previous turned-in edge against the
wrong side of the fabric, again pressing the fabric with the iron
as you go, until the fabric stays folded
by itself.
3. Pin along folded edges.
4. Sew along pinned edges.
Now, follow these steps to hem the bottom of the curtain:
1. Fold the bottom edge of the fabric up 1 inch, wrong side to
wrong side, pressing the fabric with the
iron as you go, until the fabric stays down by itself.
2. Turn the bottom edge up another 4 inches, with the right side
of the previous turned-in edge against
the wrong side of the fabric, again pressing the fabric with the
iron as you go, until the fabric stays
75. folded by itself.
3. Pin along folded edges.
4. Sew along pinned edges.
Take a look at your beautiful new curtain. The only thing left to
do now is to hang it up.
Installing the Curtain Rod and Hanging the Curtain
The way you install the curtain rod will greatly affect the look
of your new curtain. After all the effort you put
into making the curtain, you don't want it to hang crooked or
fall down.
Note: If you're mounting the curtain rod outside the window
frame on a part of the wall that is not backed by a
wooden stud, I strongly recommend that you use molly bolts
instead of screws to affix the brackets. This will
prevent the curtain rod brackets from pulling out of the wall.
Using molly bolts. A molly bolt is a type of fastener used to
hang on object on wallboard (sheetrock) that has
open space behind it. A molly bolt consists of 3 pieces: a screw,
a washer, and a metal or plastic sleeve that fits
over the screw. The sleeve is open at both ends, slightly larger
than the screw, and has a flat, nail-like head.
The middle part of the sleeve is not solid, but made of 4 wavy
metal strips that are continuous with the solid
ends of the sleeve. The inside of the sleeve is threaded to fit the
screw, and the washer fits between the
screwhead and the metal sleeve. The sleeve is inserted into a
properly-sized hole in the wall. As the screw is
screwed into the sleeve, the metal strips of the sleeve expand
behind the wallboard, shortening and thickening
76. the sleeve to provide a large area of contact between the sleeve
and wall holding the screw firmly in place.
Note: Make sure you really want that molly bolt where you're
putting it, because once it's in, the sleeve can't
be removed without making a large hole in the wall.
To use a molly bolt:
1. Drill a hole that is slightly smaller than the metal sleeve at
the desired location.
2. Insert the sleeve into the hole.
3. Place the curtain rod bracket over the hole.
4. Put the washer on the screw and screw the screw into the
metal sleeve.
Installing the curtain rod. Installing a curtain rod need not be
difficult or time consuming. If you choose to use a
spring-tension rod, all you have to do is push the ends of the
rod together until the rod is short enough to fit
inside the window frame, put the rod inside the frame, then let
the rod expand until it fits snugly against each
side of the window. To install a cafe-style curtain rod, gather
these tools:
ng tape
77. Now you're ready to put up the curtain rod by following these
steps:
1. Hold one of the brackets against the wall where you want the
edge of the curtain, and mark the holes
in the bracket on the wall with a pencil.
2. Pre-drill the marked holes.
3. Insert molly bolt sleeves if you are using these instead of
plain screws.
4. Place the bracket against the wall and insert the screws into
the holes or molly bolt sleeves.
5. Use the screwdriver to screw the screws into the wall .
6. Measure the distance of the bracket from the edge of the
frame, and them down.
7. Repeat steps 1-5, making sure to place the second bracket the
same distance from the edge of the
window as the first bracket.
8. Hang the rod on the brackets, using the level to test for
crookedness.
9. Hang the curtain if the rod is level, or remove the second
bracket and repeat step 7 if the rod is too
crooked.
Hanging the curtain. Now you're ready for the last and easiest
78. step of all, hanging your beautiful new curtain.
Just follow these steps:
1. Insert the curtain rod into the casing at the top of the curtain.
2. Gather the much-wider curtain along the rod until the rod-
ends are visible at either end of the curtain.
3. Hang the curtain and rod up on the window.
4. Arrange your curtain along the length of the rod so that it
gathers evenly.
Now that you've finished hanging your curtain, take a moment
to look around the room. You'll notice that it
looks completely different. Window curtains pull the decor of a
room together, softening the edges of the
window and making the room a more pleasant place to be. Give
yourself a big pat on the back for taking the
time to make your curtain, then relax with a cup of tea while
you plan your next home decorating project!
Homework 6
Instructions
Your choice!
Write a set of instructions for the class. The topic is up to you.
Assume your reader is not familiar with
the subject, and he or she will follow your instructions to the
letter.