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A little probing can often uncover the seller s underlying motives to sell BACKDOOR EXITS Backdoor exits, or escape clauses as they are also referred to, allow you to back out of a purchase agreement at various times throughout the contract period You should always take care to ensure that several escape clauses are built into the contract, with at least one of these clauses giving you the right to back out right up to the point of closing The proper application of these techniques can provide the shrewd investor with tremendous bargaining power..

The most basic checkbook accounting system tracks total deposits and total withdrawals If your deposits are greater than your withdrawals during a specific period of time, you made money, but were you profitable Maybe yes and maybe no The answer to that question lies in the definition of the word profit For hundreds of years, accountants have worked to develop a standard set of rules to follow to determine whether a firm was in fact profitable during a specific period of time Those rules, which are continuously being refined over time, are referred to in the United States as generally accepted accounting principles (GAAP) These principles are a collection of theories, rules, pronouncements, and writings that have evolved over time to meet not only the general needs of investors and managers but also specific issues faced by each industry.

The global heap functions in Windows 95 are barely there. For the most part, they either jump directly to their local heap counterpart or, in the case of GlobalAlloc, share the same entry point. Most of the functions that accept HGLOBAL parameters make a token attempt to verify that a valid HGLOBAL was passed. This less than stringent test is the same test that some of the local heap functions use. Any block allocated with GlobalAlloc or LocalAlloc ultimately comes from the HPAlloc function. Thus, there should always be valid memory 0x10 bytes before and 7 bytes after the block. Because the Global heap functions are so minimal, it's best to let the pseudocode speak for itself, rather than describe each individual function.

Theoretically, XSLT works on the abstract structure of documents: It operates over a source tree and produces a result tree. In practice, the majority of transformations generate a file from the result tree outputting it in a serialization that can be read by the next step in the process. Usually, the next step in the process is another XML application. As long as the serialization accurately reflects the result tree, you shouldn't really care what it looks like. However, there are several contexts in which you might care: The next step in the process is someone viewing the result You want the output to be readable to help you to debug it You need to limit the size of the output You're using a non conformant browser that needs to receive HTML in a certain way This chapter examines the degree of control that XSLT gives you over various aspects of your output. There are other ways of controlling the way the result tree is output; in particular, you may be able to write your own serializers that plug into the XSLT processor that you use, but I'm not going to go into those in any detail here. You should consult the documentation for your XSLT processor to discover how to use their output formatters. This chapter focuses on four goals in particular: adding DTD information, managing whitespace, controlling escaping with entities and CDATA sections, and limiting the namespace declarations that are used in your output.

Although most accounting principles have been published in any of a number of authoritative publications, no single list of all GAAP exists Rather, they ref lect the cumulative consensus of industry conventions, current writings, and pronouncements on any particular accounting issue GAAP, in their simplest form, adhere to a set of about a dozen foundational principles that guide the formation of all other rules Today these principles are even more rigorously applied in the audit process in response to SarbanesOxley and other related legislative and regulatory actions Key principles that professional services firm executives should understand include: Revenue realization: Revenue should be recognized when it is earned, not necessarily when an agreement is made or cash is received Cost: Assets and liabilities generally should be recorded at their historical cost and expensed during the period to which they pertain.

Tax benefit (intrinsic value) Compensation expense (cumulative) Deferred tax asset @ 30% of tax benefit Tax receivable Movement in deferred tax asset Recognized in profit/loss Recognized in equity