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A public corporation is a business whose securities are traded on the public stock exchanges, such as the New York Stock Exchange and Nasdaq. A private company is held solely by its owners and is not traded publicly. When the shareholders of a private business receive the periodical financial reports, they are entitled to assume that the company's financial statements and footnotes are prepared in accordance with GAAP. Otherwise the president of chief officer of the business should clearly warn the shareholders that GAAP have not been followed in one or more respects. The content of a private business's annual financial report is often minimal. It includes the three primary financial statements - the balance sheet, income statement and statement of cash flows. There's generally no letter from the chief executive, no photographs, no charts.
In contrast, the annual report of a publicly traded company has more bells and whistles to it. There are also more requirements for reporting. These include the management discussion and analysis (MD&A) section that presents the top managers' interpretation and analysis of the business's profit performance and other important financial developments over the year.
Another section required for public companies is the earnings per share (EPS). This is the only ratio that a public business is required to report, although most public companies report a few others as well. A three-year comparative income statement is also required.
Many publicly owned businesses make their required filings with the SEC, but they present very different annual financial reports to their stockholders. A large number of public companies include only condensed financial information rather than comprehensive financial statements. They will generally refer the reader to a more detailed SEC financial report for more specifics.
Summary:
Students who attend the Columbus School district may rest easy knowing that they study in an area that is doing all it can to ensure they receive an excellent education. District leaders are striving to make their schools top notch; from opening new schools to offering a plethora of programs throughout the Columbus School district. But how close are they to meeting the district’s mission statement?: ‘Each student is highly educated, prepared for leadership and service, and...
Keywords:
Columbus Schools
Article Body:
Students who attend the Columbus School district may rest easy knowing that they study in an area that is doing all it can to ensure they receive an excellent education. District leaders are striving to make their schools top notch; from opening new schools to offering a plethora of programs throughout the Columbus School district. But how close are they to meeting the district’s mission statement?: ‘Each student is highly educated, prepared for leadership and service, and empowered for success as a citizen in a global community”.
While there is still work to be done, some great results are starting to show. Newsweek’s Top High Schools annual report shows some evidence of this improvement. Two of Columbus Schools’ high schools, Columbus Alternative High School and Centennial High School remained in the magazine’s top five percent nationwide for the second year in a row. In addition, the Ohio Teachers of the Year in both 2003 and 2005 were Columbus Schools’ teachers, and the Columbus Schools’ district leads the state with more than 100 National Board Certified Teachers on staff.
The Columbus Schools’ district also provides special education services to approximately 8,700 students; that’s 15.5% of the district’s total student population. The Special Education Department for Columbus Schools provides academic and behavioral support to disabled students in order to enable them to achieve academic excellence in the general education curriculum. The department also strives to help its disabled students acquire independent life skills that will prepare them for work or college, as applicable. In addition to these goals, Columbus Schools’ students with disabilities may receive related services, such as: Adaptive Physical Education, Attendant Services, Audiology Services, Braille Services, Counseling/Guidance Services, Medical Services, Occupational Therapy, Orientation/Mobility Training, Parent Involvement, Physical Therapy, Reader Services, Sign Language Interpretation, Special Transportation Services, Speech and Language Therapy, and Supervisory Services.
Columbus Schools are implementing many other innovative programs. Among them is a centralized Pre-Kindergarten program, which will provide school readiness activities for students close to entering kindergarten. Also, the creation of an Autism Program in Columbus Schools has been recommended by the Autism Task Force. It would consist of six classrooms which would serve students at the preschool and kindergarten level. The program would be served by an “Autism Team” consisting of a school psychologist, a speech & language pathologist, an occupational therapist, and a physical therapist. Also, the Columbus Children’s Hospital of Behavioral Health would provide consultation, professional development, and other resources.
Mainstream students are not left out of these improvements in Columbus Schools. Middle school students can benefit from the “Summer Discovery Academy” which strives to meet individual needs in reading, math, science, and social studies. The STAR (Science, Technology, and Algorithms) Academy is a Math/Science focus program that is also available. The HOTS program (Higher Order Thinking Skills) is a regularly scheduled class within the STAR academy for sixth and seventh grade students.
The Technology and International Studies School for grades 6-12 is another program that Columbus Schools hope to adopt. This program would immerse both students and teachers in the use of technology for learning and teaching. Also available within the district are single-gender schools. The possibilities for excellent programs abound throughout the Columbus Schools’ district. The only difficulty may lie in which one to choose!
Summary:
It was Michael Tyson's second day at our Kung-Fu school and I took a hard look at him. He was built like King Kong, was as hairy as King Kong, sported Mr. T's hairstyle, but he had Oprah Winfrey's puckered lips and Michael Jackson's kohl-lined eyes. This made me a wee bit suspicious of his intentions, but I was in full concentration mode as I began teaching him some basic Shaolin Kung Fu tips.
"Tyson, in Shaolin Kung Fu, the Chi (breath) must unite with the Li (force). Do ...
Keywords:
Shaolin Kung Fu Exercises, kung fu, shaolin
Article Body:
It was Michael Tyson's second day at our Kung-Fu school and I took a hard look at him. He was built like King Kong, was as hairy as King Kong, sported Mr. T's hairstyle, but he had Oprah Winfrey's puckered lips and Michael Jackson's kohl-lined eyes. This made me a wee bit suspicious of his intentions, but I was in full concentration mode as I began teaching him some basic Shaolin Kung Fu tips.
"Tyson, in Shaolin Kung Fu, the Chi (breath) must unite with the Li (force). Do not lose focus, because the brain must coordinate with the heart, the heart must coordinate with the mind and the mind must dictate the way you breathe. Persevere and you will be rewarded." I began educating Tyson.
"Man, you just sound like my Grandma when she's chanting hymns at the church! Ha, ha!" Tyson guffawed, his lips vibrating, his eyes filled with merriment. Hmm, Tyson was a casual customer.
I smiled back, "Thanks for that, Tyson. In Shaolin Kung Fu, it is necessary for the body to be agile, swift and packed with energy. The movement of all parts of the body must be coordinated and you must focus on your body movements. If you move forward one step, your hand should move, too, in rhythm. Even when you strike, do not focus on your fist or the force you put behind it – just concentrate on your body rhythm. Understood?"
"Dude, is this a ballet school or what? Ha, ha!" Tyson laughed, his lips puckering even more. A little bird flew inside my brain and told me Tyson was an irreverent type.
"Thanks again, Tyson. Now, pay attention: In Shaolin King Fu, the five elements of nature – wood, fire, earth, metal and water form a unique fusion during a fight. You must observe them and the arrangement of the universe around us. When you practice Shaolin Kung Fu, you will one day understand that your Chi (breath) can influence these five elements. When you reach that level of realization, you will be able to move very heavy objects with one movement of your hand or foot. Shaolin Kung Fu is that powerful, Tyson.
"Hey, buddy, I came here to be a fighter – I don't wanna be no weight-lugging porter, my friend!" Tyson continued his rocking and rolling.
Well, it was my Shaolin Kung Fu training that helped me maintain my cool. Otherwise, Michael Tyson would have been toast by now with a lot of jam on him, "Tyson, please pay attention – So far, you have learned that in Shaolin Kung Fu, you have to focus on your breath and your body movements while observing and connecting with the five elements of nature. Now here's the fourth tip: Shaolin Kung Fu requires you to be an expert in fist work. You must move your arms in such a way that the enemy cannot get sight of your fist. Your arms and fists must move at the speed of light and for that to happen, you will have to train your sinews in such a way that when you punch, your arm must glide like a bird landing on a lake."
"Sure, leg movements are important too: In fact, there are seven kinds of leg movements in Shaolin Kung Fu, but we'll come to them later on." I continued.
"Got any cool underarm movements, eh, Balboa boy?" Tyson sniggered, looking at me with come-hither eyes. I wished he'd get pregnant and go away.
"Okay, Tyson, this is your last tip for the day: In Shaolin Kung Fu, your eyes, ears and heart must be in perfect rhythm. Your eyes must follow the enemy's movements and your ears should be sharp enough to detect the slightest of sounds – this, while your heart is steady, cool and calm. If you are able to achieve this state, you will not make mistakes. That's enough for today Tyson, class over. Now join me for a round of Shaolin Kung Fu sparring."
"Hey Balboa, whatever you say! Hee, hee" Tyson said grinning ear to ear, not knowing what was coming at him.
That was the last time Tyson ever fooled around in Kung Fu class. And in case you are wondering, no, I didn't kill him – but that's another story.
Copper Mountain was referred to as the best ski slope in “North America” by the US Forestry Service, for its amazing resources and ability to cater for beginner, intermediate and expert skiers. Based only 120 KM from Denver airport and with 160 metres of pure skiing fun, Copper Mountain is the only place to go skiing in America.
With a 3 Kilometre base and a summit of nearly 4 kilometres it is no wonder the slope is big enough to handle over 30,000 visitors on a monthly basis. With twenty two lifts the Copper Mountain is renowned for its 6 man high speed lift, 5 doubles, 5 triples, surface chairs, quad lifts, tubing zone and even quad lifts that can travel in excess of 40 kilometres per hour.
The upper lifts close at 1500 every evening, meaning you get 30 minutes to complete your last run before your days skiing is over. Opening at 9am in the morning Monday to Friday there is no excuse for not getting an early start. At the weekends the lifts open around a half an hour earlier, making it much easier to fit more skiing into your day.
In total Copper Mountain covers two and a half thousand acres, and stands nearly 800 metres tall. With 125 trails in total, 18% cater for expert skiers, 36% for advanced skiers, 21% for beginners and 25% for intermediates. The snowfall in Cooper Mountain is also something to be reckoned with; the total snowfall in November to April of 2005/2006 was 283.58, with March appearing to be the best month for snow. Although April to November provides the best snow, Copper Mountain also has an avalanche machine keeping the slop active for around 12 months in the year. This machine works by releasing a gas that turns water into snow. The machine provides genuine powdery snow that can even be altered to be icier, or softer to meet the needs of the skiers.
The Copper Mountain is set to be active for 12 months of the year, as of some point in the next two years, whilst plans are also unveiled for an indoor facility. The massive success of Copper Mountain is said to be partially attributable to hosting world snowboarding events, and also offering other activities such as snow tubing which is becoming increasingly popular, as well as snowshoeing, hiking, biking and snowmobile vehicles.
When I last visited Copper Mountain major regeneration work had just begun. They had started re-building the lift, their were hotel and lodging developments, and they have even started investing in real estate. From what I understand you will be able to buy a property overlooking the amazing slopes in a small amount of time. They had also seen the importance and the market that exists for training skiing. When a facility has the best training facility, new skiers are more likely to come along, learn how to ski at Copper Mountain and then come back year after year. They have built a complex that will house and support their training team, and they intend to offer lessons for a great price to encourage people to learn how to ski at Copper Mountain.
Copper Mountain is also home to freestyle snowboarding facilities which are becoming increasingly with teenagers looking to get started in winter sports. The snowboarding facilities include ramps, half-pipes, jumps and runs, whilst also being flood light, allowing the facility to operate much later than when the lifts stop functioning.
If you have never been to Copper Mountain then you will soon realise why it is rated as the best Skiing facility in America. Did you know that many film scenes have been completed on this mountain? It may also surprise you to know that this is usually completed when there is no snow on the mountains, and an avalanche machine generates snow in the absence of a any skiers or tourists.
When summer time comes and salmon are starting to run, many people who like fishing visit Alaska. Tourists tend to know when the salmon run starts. This may not be on purpose but they do know the best place to catch salmon is in Alaska.
Alaska’s waters make their tourists get the Alaska fishing guide and provide the tourists the best spots in Alaska for fishing. First, you have to know what kind of fish you want to catch. You can choose from different varieties of fishes like silver salmon, arctic char, steelhead, Alaska king salmon, rainbow trout, or any other fish.
The Arctic, Southwest, South central, Southeast and the interior are the five known geographical places in Alaska. These are the sites where you can maximize your fishing expedition. You have to hire a fishing guide since you do not know the area. They may give the best spots for you and accompany you to your fishing.
Here Are Some Things You May Want To Ask From Your Guide
1. You have to know how long they have been doing their work in Alaska. It is good if they have been staying there for a long time already. The reason is that they have much knowledge about the different yearly cycles of Alaska.
2. Be aware of the time you will spend during the trip. Also, make note of the time that you will need during the actual fishing. The amount that you will pay your guide might only be consumed on the time of the boat ride rather than the fishing itself.
3. Ask how much a particular guide would cost, because they have different rates depending on their skills, experiences and length of stay in their job. A guide that would cost cheaper than the average rate of the other guides might not have enough experience and skills.
4. It is recommended that you have your references. This will help you narrow down your choices in selecting a fishing guide. Most people who have been there are willing to share about how satisfied they were during the fishing vacation. They can also give you some advice on what you need to do during the adventure.
5. Remember, this is a chance for you to ask about particular issues that concern you. Do not hesitate to gather information from your guide. By this time, you should be able to have your final choice for your Alaska fishing guide that will be perfect for your plans and make the most out of your trip in Alaska.
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