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In July of that year Enron and Blockbuster announced a deal to provide video on demand to customers throughout the world via high speed Internet lines. As Enron poured hundreds of millions into broadband with very little return, Wall Street rewarded the strategy with as much as $40 on the stock pricea factor that would have to be discounted later when the broadband bubble burst. In August 2000 Enrons stock hit an all time high of $90. 56, and the company was being touted by Fortune and other business publications as one of the most admired and innovative companies in the world. Enron incorporated mark to market accounting for the energy trading business in the mid 1990s and used it on an unprecedented scale for its trading transactions. Under mark to market rules, whenever companies have outstanding energy related or other derivative contracts either assets or liabilities on their balance sheets at the end of a particular quarter, they must adjust them to fair market value, booking unrealized gains or losses to the income statement of the period. A difficulty with application of these rules in accounting for long term futures contracts in commodities such as gas is that there are often no quoted prices upon which to base valuations. Companies having these types of derivative instruments are free to develop and use discretionary valuation models based on their own assumptions and methods. The Financial Accounting Standards Boards FASB emerging issues task force has debated the subject of how to value and disclose energy related contracts for several years. It has been able to conclude only that a one size fits all approach will not work and that to require companies to disclose all of the assumptions and estimates underlying earnings would produce disclosures that were so voluminous they would be of little value. For a company such as Enron, under continuous pressure to beat earnings estimates, it is possible that valuation estimates might have considerably overstated earnings.
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Chief Architect helps educators focus on teaching concepts and less on teaching software. Chief Architect includes a complete curriculum with a digital reference manual and tutorial guide as well as access to interactive training videos making it easy to learn and teach your architectural or interior design classes. Chief Architect is offering a free Student License to allow more flexibility for students to complete coursework outside the classroom. Licenses are valid through June 30, 2021. Along with a User Guide and Reference Manual, Chief Architect also provides web based knowledge base articles and training videos, as well as contextual, searchable help to get you started. Drawing and editing CAD based objects is an essential skill to learn as the edit tools and methods are used for virtually all objects in Chief Architect. Use the High Shed Gable Wall setting in addition to Full Gable Walls to create a stand alone shed roof or just the Full Gable Wall setting to create a lean to style shed roof. Use the Upper pitch setting in the Wall Specification to set upper and lower pitch options to create a gambrel style roof. Use the Upper pitch setting in the Wall Specification with the pitches opposite that of a gambrel roof to create a gull wing roof. Appliances and Fixtures can be placed into cabinets or external to cabinets. Learn how to place and position Appliances and Fixtures precisely inside cabinets Custom countertops, backsplashes and material regions are all polyline based objects and basic cad tools can be used on them.
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We presently reside in a physical body bottom of the chart the only part of our selves that we can see with our physical eyes. In truth, there is much more to our identity than our physical body. Note the silver cord rising from our crown chakra top of head upward to the next two figures connecting the three into one being YOU. We ascend in consciousness as we increasingly connect through this silver cord with our Higher/Christ Self 2nd figure and our indwelling I AM PRESENCE symbolized by the white circle radiating outward in the top figure. Our I AM PRESENCE is the spark of God within us. We are a part of God just like each wave is a part of the ocean. While we are progressing through Earth's classrooms, all the good that we do is stored in our Causal Body, represented by the colorful circles of the top figure. This storing of the good services we perform is what Jesus meant when he instructed us to store up treasures in heaven. Why?Because all that is stored within our Causal Body is for use when we graduate from Earth's Schoolhouse . ascend . and become Ascended Masters.
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One of the most effective and free!online marketing tools forartists is the blog. Artist blogs provide an easy way to displayyour art, discuss your creative process, post exhibitionannouncements and more. Best of all, blogs require no workingknowledge of HTML and the search engines their dynamiccontent. A blog is a web based diary or journal. The author of a blog,also known as a Blogger, publishes content on a regular basisabout a focused topic. These regular postings typically providea community feel by allowing site visitors to post feedback toyour journal entries. This mode of communication can deepenrelationships with potential art buyers, leading to increasedsales. Blogs also have the ability to archive all of your previousposts, dynamically creating an individual page for each journalentry. The feature is great for art buyers using search enginesto find original art. For example, if you have a blog postdescribing a painting that you just completed of the Golden GateBridge at sunset and an art buyer in Florida goes to Google andsearches for painting of Golden Gate Bridge at sunset, thereis a very good chance that your blog entry will appear prettyhigh in the rankings. Cha Ching!Many artists have felt the pain of email marketing losing itseffect due to spam filters, junk email overloads and virusparanoia.
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