While some lines of an income statement depend on estimates or forecasts, the interest expense line is a basic equation. When accounting for income tax expense, however, a business can use different accounting methods for some of its expenses than it uses for calculating its taxable income. The hypothetical amount of taxable income, if the accounting methods used were used in the tax return is calculated. Then the income tax based on this hypothetical taxable income is fitured. This is the income tax expense reported in the income statement. This amount is reconciled with the actual amount of income tax owed based on the accounting methods used for income tax purposes. A reconciliation of the two different income tax amounts is then provided in a footnote on the income statement.

Net income is like earnings before interest and tax (EBIT) and can vary considerably depending on which accounting methods are used to report sales revenue and expenses. This is where profit smoothing can come into play to manipulate earnings. Profit smoothing crosses the line from choosing acceptable accounting methods from the list of GAAP and implementing these methods in a reasonable manner, into the gray area of earnings management that involves accounting manipulation.

It's incumbent on managers and business owners to be involved in the decisions about which accounting methods are used to measure profit and how those methods are actually implemented. A manager can be requires to answer questions about the company's financial reports on many occasions. It's therefore critical that any officer or manager in a company be thoroughly familiar with how the company's financial statements are prepared. Accounting methods and how they're implemented vary from business to business. A company's methods can fall anywhere on a continuum that's either left or right of center of GAAP.

Summary:
The San Diego schools is the largest school district in the state. Last year, almost 13 percent of its eighth graders failed two or more core subjects of English, mathematics, history and/or science. This does not include those who received Ds. They were all grades of F.

The San Diego schools is cracking down. Beginning with the current eight grade classes within the San Diego schools, these students will be subject to a new policy recently passed by the San Diego schools ...


Keywords:
San Diego schools, schools, San Diego


Article Body:
The San Diego schools is the largest school district in the state. Last year, almost 13 percent of its eighth graders failed two or more core subjects of English, mathematics, history and/or science. This does not include those who received Ds. They were all grades of F.

The San Diego schools is cracking down. Beginning with the current eight grade classes within the San Diego schools, these students will be subject to a new policy recently passed by the San Diego schools board with a vote of four-to-one. A new retention policy puts forth that any eight grader who fails (grade of F) two or more core subjects will be held back to repeat the eight grade. If the parents of such San Diego schools’ students object, then those children will be passed on to high school but must actively participate in a ninth grade intervention program.

There was much heated discussion about retention versus social promotion (passing San Diego schools’ students on to the next grade, when they are not prepared) before the vote was taken. The one dissenting vote was by San Diego schools’ board trustee Shelia Jackson, who argued that the causes for such failures should be addressed before punishing the students. She noted that the children did not fail on their own — teachers, parents and counselors participated, as well.

Some San Diego schools board trustees felt that the threat of retention would give the failing eighth graders incentive to work harder and get back on track. Jackson felt they were punishing the students for possible ineffective teachers or teaching methods.

All San Diego schools board trustees did agree that intervention programs for failing students should be implemented as early as elementary school to guarantee student success later in school and career.

The San Diego schools’ board trustees did not discuss what specific intervention programs would be provided to eighth graders who are held back or to those passed to the ninth grade at their parents’ request. The design of such programs will be left to each individual middle or high school, giving them the ability to tailor their programs to the needs of the students.

Retention is not a new method to assist failing students. It is widely used across the nation. Even the San Diego schools have used it in the past. Almost five percent of the San Diego schools’ sixth and seventh graders (more than 400 children) were retained in 2001 and almost three percent of first graders (360 children).

Superintendent Carl Cohn sides with Jackson, wondering if the new retention policy will hurt the San Diego schools’ students more than help them. He believes that retention only accelerates the drop out rate, and studies have proven Cohn correct — students held back are more likely to drop out of high school, than those promoted on to the next grade.

Summary:

Golfers struggling to improve their performance on the course must typically focus on the fundamentals to get to a more consistent level of play. Often one of the most overlooked areas of play is the postural address or setup position of the swing. Most people are aware of the importance of their setup routine; however, many overlook the less addressed area of posture.

Keywords:

golf posture, golf game, golf course, golf exercises, golf performance, spine angle, golf balance

Article Body:

Golfers struggling to improve their performance on the course must typically focus on the fundamentals to get to a more consistent level of play. Often one of the most overlooked areas of play is the postural address or setup position of the swing. Most people are aware of the importance of their setup routine; however, many overlook the less addressed area of posture.

Proper posture and foot placement allows you to maintain your balance throughout the swing. Balance throughout the swing allows you to hit the ball squarely in the center of the clubface. Also proper body alignment can help to create a setup that leads to control. Postural alignment is an integral part of the quality of your golf swing.

Good postural alignment helps you create power and control the direction of the shot. Key pre-swing elements such as ball position and body alignment create the conditions that lead to control. The body angles that you create at address directly influence the path and angle on which you swing the club. They influence the body positions and movements; thus your setup directly affects all elements of the swing.

A physical fitness assessment can give you much information on achieving good posture throughout your swing. Don’t overlook the advantages of muscular strength and flexibility when considering the golf swing. These advantages can make the difference between playing great golf and constantly struggling to maintain your current level of play.

By identifying areas of weakness, you are able to direct your fitness regimen to retrain old muscle habits, improve muscle memory, coordinate spinal movement and thus improve your posture. Concentrating on the muscles that control the spine angle, your center of gravity and balance, you will improve the muscles necessary to correct current swing faults. This will obviously lead to better golf performance.

Retraining posture through correct technique, proper exercises and stretch routines can be perhaps the best thing you can do to improve your game.

When looking to buy a pocket bike (miniature motorcycle) be sure to do your research. You need to find reliable sales professionals, dealers, or Internet connections to make this purchase. There are many 'knock-offs' or imitations out there and to purchase them would be a waste of your money and time. The parts for these imitations are not typically found and in the rare event that you can find them they will be extremely costly and are typically not guaranteed.

To assist you in making the best buy, talk to others that have already have a pocket bike such as a trusted friend or co-worker, your local pocket bike league, local dealers, etc. You can use the Internet to assist in you in your research as well. This will allow you a more time efficient method of comparing prices as well as obtaining information for various bikes. You will be able to compare the price of the actual bike as well as any amenities offered, allowing you to see which has the best offer.

Also note that when you buy a pocket bike, the laws vary from state to state and country to country. Speak with your local law enforcement agencies and local pocket bike league so that you understand all local rules, regulations, and laws. You are making an investment and it would be a waste of money as well as your time to lose such an extraordinary machine because you failed to get all the correct information.

Once you have done your research and have decided to make your purchase, make sure of any safety equipment and/or gear you made need. You are making this purchase to have fun and fulfill some dreams, so your safety should be a priority so that you may continue to do so.

And now that you have done everything you need to make your purchase wisely and ensure your laws and safety, go out there and have fun. This is why you why you want to buy your pocket bike to begin with.

Are you a female is who interested in drifting? Drifting is a popular sport that is centered on cars. Although drifting existed before 2003, it was relatively unheard of in the United States. In fact, only a limited number of areas, mainly in California, had events that were focused on drifting. It really wasn’t until 2003, when professional Formula Drifting was developed that the sport sparked in popularity.

You were previously asked whether or not you were a female who is interested in the sport of drifting. If you are like many other Americans, you may be wondering what your gender has anything to do with it. Honestly, it shouldn’t, but, in some cases it does. Unfortunately, Formula Drifting, both on a professional and amateur level has typically been perceived as a male dominated sport. Despite this perception, there are a fairly large number of women who also enjoy the sport and would like to participate in it. Thanks to the development of a number of different programs, you can, if you choose to do so.

As previously mentioned, the development of a number of programs has made it easier for women to not only learn about the sport of drifting, but participate in it as well. Those programs are in a way, instructional programs, but many also work like social networks. These programs tend to create a group of women who are interested in learning as much as they can about drifting. Since these programs, are almost always, just designed for women, many find that it is easier to learn and concentrate on the sport.

Although Formula Drifting has increased in popularity, as well as the training courses, you may have a difficult time finding a drifting program or course that is designed solely with women in mind. Not all areas in the United States have them, but in the future, there is a good chance that they will. In fact, in 2007, it is planned that the Drifting Pretty Program will expand on a national level. Drifting Pretty is one of the most well known drifting programs for women.

When further examining the drifting programs offered by Drifting Pretty, you will find that you do not need to have any drifting or racing experience to join. This is important because many women are too afraid to enter a drifting program, especially if they have never participated in the sport before. If this was what was preventing you from joining one of these educational programs, you are advised to eliminate it as a factor. In fact, you may even be better off than those who do have experience drifting. Not only may you find it easier to learn, but many have been taught the wrong or improper driving techniques. With the right training, you will not have to worry about your past experiences negatively impacting your learning experience.

With Drifting Pretty, it is encouraged that you have a car, which should be a rear wheel drive, but it is not necessary right away. However, to participate in the course, you will have to agree to purchase one, in at least three months. In addition to taking part in Drifting Pretty’s training program, you may even be able to become a part of their team. This team is the team that is used in competition. Only qualified individuals are able to become a part of this team, but with membership, hard work, and determination, there is a good chance that you may make it.

If you would like more information on the Drifting Pretty Program, you are advised to visit their online website. That online website can be found at www.driftingpretty.com. In addition to learning more about their program, you also express interest in having a chapter developed in your area; this is great, especially if you do not reside in the California area. Although your request for a local Drifting Pretty Program may be denied, it is still worth a shot. You and other female drifters, in and around your area, you could benefit immensely from a drifting training program, such as the program offered by Drifting Pretty.