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Creative Accounting
Creative accounting is a euphemism referring to accounting practices that may follow the letter of the rules of standard accounting practices, but deviate from the spirit of those rules with questionable accounting ethics—specifically distorting results in favor of the "preparers", or the firm that hired the accountant. They are characterized by excessive complication and the use of novel ways of characterizing income, assets, or liabilities, and the intent to influence readers towards the interpretations desired by the authors. The terms "innovative" or "aggressive" are also sometimes used. Another common synonym is "cooking the books". Creative accounting is oftentimes used in tandem with outright financial fraud (including securities fraud), and lines between the two are blurred. Creative accounting practices are known since ancient times and appear world-wide in various forms. The term as generally understood refers to systematic misrepresentation of the true income and a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Euphemism
A euphemism () is an innocuous word or expression used in place of one that is deemed offensive or suggests something unpleasant. Some euphemisms are intended to amuse, while others use bland, inoffensive terms for concepts that the user wishes to downplay. Euphemisms may be used to mask profanity or refer to topics some consider taboo such as disability, sex, excretion, or death in a polite way. Etymology ''Euphemism'' comes from the Greek word () which refers to the use of 'words of good omen'; it is a compound of (), meaning 'good, well', and (), meaning 'prophetic speech; rumour, talk'. '' Eupheme'' is a reference to the female Greek spirit of words of praise and positivity, etc. The term ''euphemism'' itself was used as a euphemism by the ancient Greeks; with the meaning "to keep a holy silence" (speaking well by not speaking at all). Purpose Avoidance Reasons for using euphemisms vary by context and intent. Commonly, euphemisms are used to avoid directly addressing s ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States
The United States of America (U.S.A. or USA), commonly known as the United States (U.S. or US) or America, is a country primarily located in North America. It consists of 50 states, a federal district, five major unincorporated territories, nine Minor Outlying Islands, and 326 Indian reservations. The United States is also in free association with three Pacific Island sovereign states: the Federated States of Micronesia, the Marshall Islands, and the Republic of Palau. It is the world's third-largest country by both land and total area. It shares land borders with Canada to its north and with Mexico to its south and has maritime borders with the Bahamas, Cuba, Russia, and other nations. With a population of over 333 million, it is the most populous country in the Americas and the third most populous in the world. The national capital of the United States is Washington, D.C. and its most populous city and principal financial center is New York City. Paleo-Americ ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Winston Groom
Winston Francis Groom Jr. (March 23, 1943 – September 17, 2020) was an American novelist and non-fiction writer. He is best known for his novel '' Forrest Gump'' (1986), which became a cultural phenomenon after being adapted as a 1994 film of the same name, starring Tom Hanks. After the film was released, gaining a high box office and winning numerous awards, Groom's novel sold more than one million copies worldwide. Groom wrote a sequel, '' Gump and Co.'', published in 1995. His last novel was ''El Paso'' (2011). He also wrote a total of fifteen non-fiction works on such varied subjects as the American Civil War and World War I, including five multiple biographies. Early life and education Groom was born in Washington, D.C., the son of Ruth (Knudsen), an English teacher, and Winston Francis Groom, a lawyer at the Pentagon. He and his family returned to Mobile, Alabama where the senior Groom practiced law. Winston Groom was raised in Mobile County, Alabama, where he atte ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Forrest Gump
''Forrest Gump'' is a 1994 American comedy-drama film directed by Robert Zemeckis and written by Eric Roth. It is based on the 1986 novel of the same name by Winston Groom and stars Tom Hanks, Robin Wright, Gary Sinise, Mykelti Williamson and Sally Field. The film follows several decades in the life of a slow-witted and kindhearted Alabama man named Forrest Gump (Hanks) and his experiences in the 20th-century United States. The film differs substantially from the novel. Principal photography took place between August and December 1993, mainly in Georgia, North Carolina and South Carolina. Extensive visual effects were used to incorporate Hanks into archived footage and to develop other scenes. The soundtrack features songs reflecting the different periods seen in the film. ''Forrest Gump'' was released in the United States on July 6, 1994, and received critical acclaim for Zemeckis's direction, performances (particularly those of Hanks and Sinise), visual effects, musi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Return Of The Jedi
''Return of the Jedi'' (also known as ''Star Wars: Episode VI – Return of the Jedi'' is a 1983 American epic space opera film directed by Richard Marquand. The screenplay is by Lawrence Kasdan and George Lucas from a story by Lucas, who was also the executive producer. The sequel to '' Star Wars'' (1977) and '' The Empire Strikes Back'' (1980), it is the third installment in the original ''Star Wars'' trilogy, the third film to be produced, and the sixth chronological film in the "Skywalker Saga". The film stars Mark Hamill, Harrison Ford, Carrie Fisher, Billy Dee Williams, Anthony Daniels, David Prowse, Kenny Baker, Peter Mayhew and Frank Oz. Set one year after ''The Empire Strikes Back'', the Galactic Empire is constructing a second Death Star to exterminate the Rebel Alliance. With intel that the Emperor will be onboard, the Rebel fleet launches a full-scale attack on the Death Star in hopes of both destroying it and the Emperor. Meanwhile, Rebel hero Luke S ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
David Prowse
David Charles Prowse (1 July 1935 – 28 November 2020) was an English actor, bodybuilder and weightlifter. He portrayed Darth Vader (voiced by American actor James Earl Jones) in the original ''Star Wars'' trilogy and a manservant in Stanley Kubrick's 1971 film ''A Clockwork Orange''. In 2015, he starred in two documentaries concerning his Darth Vader role, one entitled ''The Force's Mouth'' which included Prowse voicing Darth Vader's lines with studio effects applied for the first time, and the other entitled '' I Am Your Father'' covering the subject of fallout between Prowse and Lucasfilm. Prior to his role as Vader, Prowse had established himself as a super-hero figure in the United Kingdom as the ''Green Cross Man'' in the Green Cross Code road safety public information aimed at children and young people. Early life David Charles Prowse was born on 1 July 1935 in Bristol. He is the son of Gladys (''née'' Burt) and Charles Prowse. He was brought up on the Southmead hou ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Darth Vader
Darth Vader is a fictional character in the ''Star Wars'' franchise. The character is the central antagonist of the original trilogy and, as Anakin Skywalker, is one of the main protagonists in the prequel trilogy. ''Star Wars'' creator George Lucas has collectively referred to the first six episodic films of the franchise as "the tragedy of Darth Vader". He has become one of the most iconic villains in popular culture, and has been listed among the greatest villains and fictional characters ever. His masked face is one of the most iconic character designs of all time. Originally a slave on Tatooine, Anakin Skywalker is a Jedi prophesied to bring balance to the Force. He is lured to the dark side of the Force by Chancellor Sheev Palpatine / Darth Sidious and becomes a Sith Lord, assuming the title of Darth Vader. After a lightsaber battle with his former mentor Obi-Wan Kenobi on Mustafar, in which he is severely injured, Vader is transformed into a cyborg. He then serves the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Good Faith (law)
In contract law, the implied covenant of good faith and fair dealing is a general presumption that the parties to a contract will deal with each other honestly, fairly, and in good faith, so as to not destroy the right of the other party or parties to receive the benefits of the contract. It is implied in a number of contract types in order to reinforce the express covenants or promises of the contract. A lawsuit (or a cause of action) based upon the breach of the covenant may arise when one party to the contract attempts to claim the benefit of a technical excuse for breaching the contract, or when he or she uses specific contractual terms in isolation in order to refuse to perform his or her contractual obligations, despite the general circumstances and understandings between the parties. When a court or trier of fact interprets a contract, there is always an "implied covenant of good faith and fair dealing" in every written agreement. History In U.S. law, the legal concept o ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Stakeholder (corporate)
In a corporation, a stakeholder is a member of "groups without whose support the organization would cease to exist", as defined in the first usage of the word in a 1963 internal memorandum at the Stanford Research Institute. The theory was later developed and championed by R. Edward Freeman in the 1980s. Since then it has gained wide acceptance in business practice and in theorizing relating to strategic management, corporate governance, business purpose and corporate social responsibility (CSR). The definition of corporate responsibilities through a classification of stakeholders to consider has been criticized as creating a false dichotomy between the "shareholder model" and the "stakeholders model" or a false analogy of the obligations towards shareholders and other interested parties. Types Any action taken by any organization or any group might affect those people who are linked with them in the private sector. For examples these are parents, children, customers, owners, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Financial Reporting
Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management discussion and analysis: # A balance sheet or statement of financial position, reports on a company's assets, liabilities, and owners equity at a given point in time. # An income statement—or profit and loss report (P&L report), or statement of comprehensive income, or statement of revenue & expense—reports on a company's income, expenses, and profits over a stated period. A profit and loss statement provides information on the operation of the enterprise. These include sales and the various expenses incurred during the stated period. # A statement of changes in equity or statement of equity, or statement of retained earnings, reports on th ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Management
Management (or managing) is the administration of an organization, whether it is a business, a nonprofit organization, or a Government agency, government body. It is the art and science of managing resources of the business. Management includes the activities of setting the strategic management, strategy of an organization and coordinating the efforts of its employees (or of volunteers) to accomplish its goal, objectives through the application of available Resource (economics), resources, such as financial, natural resources, natural, technological, and human resources. "Run the business" and "Change the business" are two concepts that are used in management to differentiate between the continued delivery of goods or services and adapting of goods or services to meet the changing needs of customers - see trend (other), trend. The term "management" may also refer to those people who manage an organization—managers. Some people study management at colleges or univer ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Hollywood Accounting
Hollywood accounting (also known as Hollywood bookkeeping) is the opaque or creative accounting methods used by the film, video, television and music industry to budget and record profits for creative projects. Expenditures can be inflated to reduce or eliminate the reported profit of the project, thereby reducing the amount which the corporation must pay in taxes and royalties or other profit-sharing agreements, as these are based on net profit. Hollywood accounting gets its name from its prevalence in the entertainment industry—that is, in the movie studios of Hollywood at a time when most studios were located in Hollywood. Those affected can include writers and actors, but also production companies, producers and investors. A number of cases of creative accounting have been successfully pursued in court and resulted in hundreds of millions of dollars in awarded damages. Practices Hollywood accounting can take several forms. In one form, a subsidiary is formed to perform a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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