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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:
By six months of age your baby may be sitting unassisted, her coordination skills are growing in leaps and bounds, and she will soon be crawling, standing, and then walking. Six to twelve months is a fun time for parents and babies. Play a variety of games with your little one and watch her quickly master new skills, like language skills and fine and gross motor development.
Between 6 and 9 months your baby will love to experiment with simple cause and effect relationshi...
Keywords:
Imaginative Play, Wooden Toys, Toy Hobby, Arts &Crafts, Contruction Toys, Imaginative Play,
Article Body:
By six months of age your baby may be sitting unassisted, her coordination skills are growing in leaps and bounds, and she will soon be crawling, standing, and then walking. Six to twelve months is a fun time for parents and babies. Play a variety of games with your little one and watch her quickly master new skills, like language skills and fine and gross motor development.
Between 6 and 9 months your baby will love to experiment with simple cause and effect relationships like pressing a button to play a song. Little ones also love to explore sounds by banging spoons and toys together or on the table at this age. Give your baby an assortment of pots, coffee cans, and containers along with wooden spoons and metal spoons. Encourage her to play the drums as you sing along. The Fisher Price Laugh & Learn Toy Bench is a great toy to satisfy those banging urges. It also offers a number of educational benefits, like color and letter recognition, and provides opportunities for your baby to explore cause and effect.
Games with balls are a lot of fun at this age. Use soft, squishy balls to roll back and forth across the floor with your baby. Try dropping beanbags into a wide, open container. Your little one will love taking them out just as much as watching you toss them in. Once your baby starts to crawl, set up an obstacle course for her to crawl over. Pillows, large stuffed animals, and piles of soft cloth scraps make perfect climbing obstacles to boost her crawling skills and strengthen the muscles she will soon use to walk.
Sometime between 9 months old and the first birthday, most babies will begin to walk, some earlier and some later. During this age, your baby will be developing a number of new large muscles as well as her fine motor skills. She will know how to hold her toys and can probably throw them. These soon-to-be toddlers also love to imitate and copy the things they see.
Play sound games with your baby. Make a sound or unusual noise and encourage your baby to copy it. Try this with funny faces and movements for even more fun. Stacking and arranging blocks, cups, or other toys is also a fun game to enhance fine motor development. Give your baby an assortment of toys and a big box and watch her meticulously put them in and then dump them again all over the floor.
Sing lots of silly songs with your child and read everyday. Language skills are becoming quite strong during this stage and her vocabulary of understood words is growing rapidly. Repetition of her favorite story books, nursery rhymes, and songs can give her an even better understanding of the common patterns of spoken language. Songs with movements, like the Itsy Bitsy Spider, are favorites at this age.
As your baby begins to cruise around the house, typically using furniture to aid her balance, play walking games. Hold her teddy bear or another cherished toy a few steps away and encourage your little one to walk to you to get it. Remember to praise her efforts and not to make too big of a deal when she stumbles or falls. Once your baby becomes a confident toddler, there are tons of new games to enjoy together!
Summary:
When I watch inexperienced golfers players hit the golf ball I find that they are usually mis-alinged to their target. This means that they have to have flaw in their swing to hit the ball on target. If you need a flaw in your swing to hit a perfect shot, how do you expect to improve. This is why proper alignment is so important in the golf swing.
Keywords:
golf swing alignment
Article Body:
When I watch inexperienced golfers players hit the ball I find that they are usually mis-alinged to their target. Typically, they aim way too far out to the right. The reason they aim to the right is because the inexperienced player has the tendency to hit the ball with their arms which causes the ball to pull to the left. This means that they are compensating for a flaw in their swing by just aiming their body out to the right instead of fixing the actual flaw.
What this boils down to, is that the inexperienced players' bad swings make the ball go on target and their perfect swings make the ball end up in the trees, or bunker on the right of the target. So, they are seeing their good shots as bad shots and bad shots as good shots. If this is the case, the inexperienced player will never want to fix their swing flaws. If they don’t fix their flaws they will never reach their golfing potential. This is why I call alignment the most important lesson in golf.
Check Your Alignment
In order to find out if you are a player that has swing flaws, you must check your alignment. To do this, all you have to do is pick out a target and do your normal set up. Once you feel like you are ready, lay a club down at your heels or toes. Then, step back about 10 paces behind the ball to see where you are actually aimed. If the club you placed at your toes or heels is parallel left of your actual target, you have properly aligned yourself. If the club on the ground points to the right of your target you are mis-aligned.
If you find that you are mis-aligned, you must learn to square up your stance. To do this, simply find a target in the distance that you want to hit the ball to. Take out 2 golf clubs that you rarely hit (ie. 3 iron and 4 iron). Take the first club and lay it down directly at the target (you will have to step back a few paces to check this). Place the second club parallel to the first club on the ground. Now, take away the first club that is pointing at the target. You should have one club on the ground that is parallel to the left of your target.
Once you have the club on the ground parallel to your target line you have a guide to help you align your feet, knees, hips and shoulders squarely. If you aim your body squarely to the club on the ground and you hit the ball to the left of your target you have just found out that you are pulling the golf ball which means you are trying to hit the ball too hard with only your arms. If you hit the ball to the right of the target from this square alignment you are sliding your body too much laterally through impact which is causing the ball to fly to the right.
Learning that you are mis-aligned can be quite shocking at first but don't think of it as a bad thing, think of it as a good thing. It's a good thing because you now know that you have a swing flaw and you can get on the road to fixing it so that you can play even better golf in the future.
Have you heard of supercross motorcycle racing before Supercross motorcycle racing is a sport that is popular in America. However, despite that popularity, there are still many individuals who have no idea what supercross is. If you are one of those individuals, you are urged to learn about this sport. It is so fun, exciting, and action packed that there is a good chance that you will be a supercross motorcycle fan, in no time at all.
If you enjoy watching professional racing, especially NASCAR, there is a good chance that you will also enjoy supercross motorcycle racing. This is because, like most other forms of racing, supercross is an action packed, competitive sport. If you are watching a supercross race, whether that race is live or televised, you will likely be on the edge of your seat.
Although supercross was earlier compared to NASCAR, you will find that the two actually have little in common, besides the fact that they are both popular and both are focused on racing. While NASCAR uses traditional race cars, also sometimes referred to as sports cars, supercross uses motorcycles. What is unique about these motorcycles is that they are not the ones that you regularly see on the highway; they are offroad bikes made especially for offroad racing.
In addition to using offroad motorcycles, supercross varies from a number of other forms of racing, especially when it comes to the racing surface. Like many other forms of racing, including asphalt racing or traditional dirt track racing, you will find that supercross racing events take place on manmade tracks.
These manmade tracks are often indoors. The tracks will vary, depending on the type of supercross race, but most tracks have numerous obstacles, which include jumps. The goal of supercross is to maneuver your motorcycle throughout the track to finish first.
As previously mentioned, the type of manmade track will all depend on the type of supercross race being run. Supercross is a professional racing sport, but it is not just limited to professional racing. Men, women, and children from all across the United States have started taking part in this fun and exciting sport. Those riders are often referred to as amateur supercross racers. Amateur supercross racers may race at a local track.
In fact, many local individuals and business owners have come together to sponsor local supercross drivers, as well as provide funding for the tracks. Although these events may not be considered professional, they are rapidly increasing in popularity. In fact, they are so popular that you may even have a local supercross or motocross track in or around your neighborhood.
In addition to local supercross tracks, there are many individuals who have made their own. Although most professional supercross racing tracks are indoor tracks, most amateurs have or use ones that are outdoors. A large number of wanttobe professional riders have made the decision to develop a track in their own backyard or in nearby fields.
However, the only downside to doing this is that racers are often on their own. In the event that an accident occurs, it may be more difficult to obtain help, when compared to racing at professional tracks and sanctioned events.
Now that you know what supercross motorcycle racing is, you may either want to become a fan or a racer. Whichever you wish to be, there is a good chance that you will be enjoying the sport of supercross motorcycle racing for years to come.
Are you a sports fan? What about a fan of racing? If so, there is a good chance that you have heard of Formula D Racing before. However, there are many individuals, even race fans, who have never heard of Formula D before, let alone even know what it is. Whether you have no idea what Formula D is or if you would like more information on the sport, you are in for a surprise. Despite what you may think, especially since Formula D is not as popular as other sports, it is a fun, exciting, and action packed sport. In fact, once you learn more about Formula D Racing, there is a good chance that you will become a lifelong fan of the sport.
Although Formula D Racing, also commonly referred to as Formula Drifting, is considered racing, racing is not all that is involved. Drifting is defined as a particular driving angle. It has been said that the correct drifting line will enable a driver to reach the highest speeds that their car is able to reach. Despite the fact that it may sound easy, it is difficult to do. It not only takes skill, but a large amount of practice, hard work, and determination to become a professional drifter. In fact, you need to excel at drifting to become a professional Formula D racer. This is because drivers are often judged based on their drifting skills.
Formula D Racing involves two different races. These races are known as traditional qualifying runs and tandem battles. When qualifying, drivers will complete courses on their own. Tandem battles involve two drivers, drifting and being scored at the same time. This scoring often involves the close examination, by professional judges. The drifting line taken, as well as the car’s speed, is taken into consideration. More is taken into consideration during tandem battles, such as passing and collisions.
Currently, the Formula Drift Championship is the only professional drifting series in the United States, well at least the only series that is sanctioned by SCCA Pro Racing. Essentially, this makes for better racing. When being sanctioned by a particular organization, such as SCCA Pro Racing, most sports need to abide by a particular set of rules. In addition to making drifting a more stabilized sport, this sanction has also allowed it to evolve. Thanks SCCA Pro Racing, as well as other Formula D Racing partners, drivers and crews are finding that the latest equipment is available to them. This not only makes the racing more exciting and competitive for the drivers, it also makes it nice for the fans.
Although Formula D Racing is relatively new to the United States, the first professional race took place in 2004; you will find that its popularity has continued to rise. Many fans are impressed with the action packed excitement, as well as the skills needed by drivers to maneuver their cars. Despite the fact that Formula D Racing is relatively unheard of in the United States, it is a sport that has received worldwide attention. In fact, Formula D is one of the most popular sports in Japan. Overtime, its popularity will likely to continue to rise all around the world, including in the United States.
If you are interested in watching a Formula D race, you will find that you have a number of different options. These racing events take place all across the country. Just of the few racing locations include California, Washington, Georgia, and New Jersey. In the event that you are unable to attend a live event, you should be able to watch a race on television. Formula Drift has partnered with G4TechTV, also commonly referred to as G4. Professional drifting events, as well as other informational shows, can easily be found by examining G4’s television schedule.
As you can easily see, Formula Drifting is a fun and exciting sport. As previously mentioned, if you are able to see a live event or even watch one on television, you are encouraged to do so. Once you see your first event, you will likely turn in for more. Formula D is one of the many sports that you can easily get hooked on.
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