Financial managers can do certain things to increase or decrease net income that's recorded in the year. This is called profit smoothing, income smoothing or just plain old window dressing. This isn't the same as fraud, or cooking the books.

Most profit smoothing involves pushing some amount of revenue and/or expenses into other years than they would normally be recorded. A common technique for profit smoothing is to delay normal maintenance and repairs. This is referred to as deferred maintenance. Many routine and recurring maintenance costs required for autos, trucks, machines, equipment and buildings can be delayed, or deferred until later. 

A business that spends a significant amount of money for employee training and development may delay these programs until the next year so the expense in the current year is lower.

A company can cut back on its current year's outlays for market research and product development.

A business can ease up on its rules regarding when slow-paying customers are written off to expense as bad debts or uncollectible accounts receivable. The business can put off recording some of its bad debts expense until the next reporting year.

A fixed asset that is not being actively used may have very little current or future value to a business. Instead of writing off the un-depreciated cost of the impaired asset as a loss in the current year, the business might delay the write-off until the next year.

You can see how manipulating the timing of certain expenses can make an impact on net income. This isn't illegal although companies can go too far in massaging the numbers so that its financial statements are misleading. For the most part though, profit smoothing isn't much more than robbing Peter to pay Paul. Accountants refer to these as compensatory effects. The effects next year offset and cancel out the effects in the current year. Less expense this year is balanced by more expense the next year. 

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Why Homeschoolers are Turning to Distance Learning and Correspondence Schools

While correspondence schools used to be considered strictly post high school, the homeschooling movement has brought the market to students of all grade levels. Whether you are new to homeschooling, looking for more structure, or seeking an accredited program, a distance learning or correspondence school can be an excellent choice.

Families are turning to the option of a distance learning or c...

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Why Homeschoolers are Turning to Distance Learning and Correspondence Schools

While correspondence schools used to be considered strictly post high school, the homeschooling movement has brought the market to students of all grade levels. Whether you are new to homeschooling, looking for more structure, or seeking an accredited program, a distance learning or correspondence school can be an excellent choice.

Families are turning to the option of a distance learning or correspondence school because they want higher quality education; they like the accountability, and they appreciate the ease of college admissions or entering the workforce. They appreciate that distance learning and correspondence schools allow you to study at home to get the training you need and to prepare for the future without leaving your front door.

In today's hectic society, at-home learning is recognized as one of the most convenient methods of education. But why turn to a distance learning or correspondence school?

Distance Learning and correspondence schools often provide teacher assistance, accredited diplomas, curriculum, and other opportunities. They remove the stress involved with curriculum decisions, record keeping, state compliance, and motivation. Best of all, you still have the freedom to choose where you want to study. With on-line correspondence classes you can study in the comfort of your own home. With textbook correspondence courses or a laptop, you can anywhere—at home, while traveling to and from events, even while on vacation. That's the beauty of at-home learning—it is up to you.

Whether a child is in kindergarten or 12th grade, there are distance learning and correspondence schools that will provide these all-inclusive programs. For instance, one such correspondence school designed specifically for homeschoolers is Bridgeway Homeschool Academy. Enrolling students from Pre-K to 12th grade, Bridgeway Academy provides distance learning and correspondence programs for students all over the world.

Curriculum is delivered to the home via the Internet, UPS, or the mail and students work at home under the direction of a Bridgeway Academy teacher/advisor. Students receive report cards, feedback, transcripts, and an accredited diploma upon graduation from this correspondence school.

Bridgeway Academy also offers college courses through their distance learning correspondence school. Students take courses in high school and receive both high school and college credit. Through partnerships with a variety of colleges who offer correspondence programs, Bridgeway is way ahead of other home school distance learning programs.

Distance learning and correspondence schools can also be an excellent starting point for post high-school individuals who are new to the job market or looking to enhance their skills. There are many private vocational or correspondence schools that train students for a variety of skilled jobs, including automotive technician, medical assistant, hair stylist, interior designer, electronics technician, paralegal, nurse’s assistant, truck driver and more. Some schools also help students identify prospective employers and apply for jobs. Check out trainingdirectusa.com, which offers both on site and correspondence training courses to adults seeking to change or further their career.

It is no secret . . . distance learning and correspondence homeschool programs are here to stay. Homeschoolers who want assistance can find it and colleges and universities are teaming up with the more reputable schools to offer dual enrollment programs (see Bridgeway Academy above). The challenge is to find the right distance learning or correspondence school for you.

Questions you must ask when selecting a distance learning or correspondence school:

1. What is the reputation of the school?

2. How long has it been established?

3. Is it accredited?

4. Do they provide report cards? Transcripts? Diplomas?

5. Do they customize programs to each individual student?

6. Are they flexible? Will they allow you to determine your own daily schedule?

7. Do they have an education website?

8. How many total courses are covered in the tuition?

9. Do they charge additional fees for curriculum? Teacher services? Testing? Other?

10. How difficult is it to contact the school?

11. Do they provide “school pride” activities? (i.e. contests, forums, blogs, etc.?)

12. Do they host a graduation ceremony for graduating seniors?

Distance learning and correspondence schools are a valuable resource for many homeschooling families. You cannot put a value on the peace of mind that comes with the knowledge that there is a school backing you, a teacher supporting you, and an organization accrediting you.

If you are a current homeschooler or individual looking into homeschooling for the first time, I encourage you to look into a distance learning or correspondence school. They offer expertise, understanding of the current trends in homeschooling, knowledge of the various correspondence curriculum choices out there, and the desire to see homeschoolers succeed.

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Whether you are new to the sport or a professional, there are several things that you should consider when buying a kayak or a canoe. If you take a look at the market, you’ll be instantly overwhelmed. There are many models, styles and various price ranges. How in the world will you choose? Here are some tips for buying the kayak or the canoe that you want to own.

Tip One: What will you do with the kayak or the canoe? Your first need to address is the type of water you’ll b...

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Whether you are new to the sport or a professional, there are several things that you should consider when buying a kayak or a canoe. If you take a look at the market, you’ll be instantly overwhelmed. There are many models, styles and various price ranges. How in the world will you choose? Here are some tips for buying the kayak or the canoe that you want to own.

Tip One: What will you do with the kayak or the canoe? Your first need to address is the type of water you’ll be on. For example, if you want to take the rapids, you’ll need a much stronger kayak and canoe than if you plan to just enjoy touring. You have four choices to choose from. They are recreational, touring, whitewater and downriver versions.

Tip Two: Know your length and width. You’ll get easier paddling, more stability and heavier load capability from a longer kayak. On the other hand, you get lighter, less expensiveness and easier transport from a shorter kayak. In width, you’ll want a wider option whenever possible as this makes it much more stable.

Tip Three: The hull is also an important measure. Those that have hulls with flat bottoms, hard chines and greater flare are better for stability than those with round hulls. Yet, round hulls are also more nimble and easier to roll if they do tip over.

So, what does all of this mean when you are looking to buy a kayak or a canoe? The fact is that you need to consider each of these things as they apply to the type of activity you plan to do. Of course, you should also consider the budget that you have. If you are new to the sport, you may be tempted to purchase something brand new, but it may be wise to go low end and even used to insure that you do enjoy the sport. The good news is that when you are out to buy a kayak or a canoe, the best thing that you can do is shop online to get the best price overall.

There is a great benefit acquired from losing weight. Though losing weight is not easy, the long term effects brought by it would probably be of help to anyone considering to shed those unwanted and unhealthy pounds.

The following are a few of the remarkable advantages from losing those excess weight.

Weight loss prevents high blood pressure, heart disease and stroke

That is a three in one benefit from losing weight. It is a fact that heart disease and stroke are one of the primary reasons for disability and death in both men and women in the US. People who are overweight have a higher risk to have high levels of cholesterol in their blood stream as well as triglycerides (also known as blood fat).

Angina, one type of heart disease, could cause chest pains as well as a decrease in the oxygen pumped to the heart.

Sudden death also occurs from heart disease and stroke, and usually this strikes with very little warning, signs and symptoms.

It is a fact that by decreasing your weight by a mere five to ten percent, this could positively decrease the chances of you having or developing heart disease or a stroke. Plus, how your heart functions would also improve as well as your blood pressure, cholesterol and triglyceride count will decrease.

Weight loss prevents type 2 diabetes

Diabetes puts in jeopardy one’s life as well as how one leads his or her life because of the complications that result from having it. Both types of diabetes, type one and type two are linked with being overweight. To those who already have diabetes, regular exercise and losing weight could help in controlling your blood sugar levels as well as the medication you may be currently taking. Increase your physical activity. You could simply walk, jog or dance. It helps get those blood streams moving as well as lose those unnecessary pounds.

Weight loss helps reduce your risk for cancer

Being overweight is linked with a number of kinds of cancer. Specially for women, the common types of cancer that is associated with being overweight include cancer of the uterus, gallbladder, ovary, breast, and colon. This is not meant to scare you, this is only to keep you informed. Men are at risk too from developing cancer if they are overweight. These include cancer of the colon, prostate and rectum. Extra weight, a diet high in fat and cholesterol should as much as possible be avoided.

Weight loss reduces sleep apnea

Or it could eliminate it all together. Sleep apnea is a condition wherein one could temporarily stop breathing for a brief period and then would continue to snore heavily. Sleep apnea could cause drowsiness or sleepiness during the day and – because of being overweight – could result in heart failure. Shedding those excess pounds could help in eliminating this problem.

Weight loss reduces the pain of osteoarthritis

When one weighs heavily, the joints of his or her knees, hips and lower back would have to exert double – if not triple – effort to carry him or her through out his / her waking, walking and moving life. This could cause tension and stress on these joints. Weight loss decreases the load these joints carry thus decreasing – if not eliminating – the pain of one who has osteoarthritis.

Fishing can be an extremely enjoyable and relaxing adventure. As long as you have the right tools, the fishing safety knowledge, and a little bit of support from friends or family, you could perform your fishing successfully.

However, the most overlooked factor in buying equipments is choosing the right fishing tackle. You should follow these simple guidelines in the selection of tackles.

1) You should choose the appropriate fishing flies that you would be using to catch the kind of fish you will be targeting to seize. The basic rule in choosing the kind of fly is to know which is abundant in that actual environment.

2) Once you have determined which fly to use, you should be able to choose the appropriate line to use. The three commonly used tackles are fly-fishing, plug casting and spinning. The difference between the three is that spinning and plug-casting makes use of bait as weight to drag the line from its reel to the target point of your fishing.

3) Fly lines come in four different types – weight-forward, double taper, shooting-taper and level taper. Within the four different types are numerous variations. However, once you have decided what kind of fishing wish to accomplish and what kind of fish you wish to catch, you will be using only a particular fishing line.

The fishing lines have numbers that rank from one to fifteen. However, the most common among anglers are the lines numbered from three to twelve in weight. As a basic rule for optimum catching, the first thirty feet of your line should be weighted and matched to the rod.

4) The next thing you should purchase is the rod and reel. The most suitable equipment for beginners is the spin-casting gears that is easy to operate and provides the least setbacks. For any kind of fishing, the recommended spin-casting reel is mounted on a light-action six-foot casting rod and spooled with an eight-pound test line. The reel and rod could be purchased as a package in many fishing stores. Most professional anglers prefer bait-casting and spinning tackle.

5) You would need sinkers, hooks and bobbers. Sinkers and hooks could be bought in different pack with different styles and sizes. When selecting bobbers, always keep in mind that the smaller the bobber, the better the performance. The struggling of the fish would depend on the size of your bobber.

6) Professional anglers prefer artificial lures. The recommended sizes of lures are 1/8 ounce up to ¼ ounce.

Remember that the kind of tackle would depend on the fish you prefer to catch. Avoid buying unnecessary fishing items and enjoy your affordable fishing experience.