Most audit reports on financial statements give the business a clean bill of health, or a clean opinion. At the other end of the spectrum, the auditor may state that the financial statements are misleading and should not be relied upon. This negative audit report is called an adverse opinion. That's the big stick that auditors carry. They have the power to give a company's financial statements an adverse opinion and no business wants that. The threat of an adverse opinion almost always motivates a business to give way to the auditor and change its accounting or disclosure in order to avoid getting the kiss of death of an adverse opinion. An adverse audit opinion says that the financial statements of the business are misleading. The SEC does not tolerate adverse opinions by auditors of public businesses; it would suspend trading in a company's stock share if the company received an adverse opinion from its CPA auditor.

One modification to an auditor's report is very serious - when the CPA firm says that it has substantial doubts about the capability of the business to continue as a going concern. A going concern is a business that has sufficient financial wherewithal and momentum to continue it normal operations into the foreseeable future and would be able to absorb a bad turn of events without having to default on its liabilities. A going concern does not face an imminent financial crisis or any pressing financial emergency. A business could be under some financial distress but overall still be judged a going concern. Unless there is evidence to the contrary, the CPA auditor assumes that the business is a going concern. If an auditor has serious concerns about whether the business is a going concern, these doubts are spelled out in the auditor's report.

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Coppin State University

Coppin State University is a 52-acre campus in West Baltimore, very much an urban campus, however, its lovely shaded walks and fountains give it the atmosphere of a serene residential college. Most of the buildings are new, modern and comfortable.

Coppin students get on-the-job training with national and local companies and agencies through cooperative education and internship programs. Coppin State University offers 23 undergraduate majors and t...

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Coppin State University

Coppin State University is a 52-acre campus in West Baltimore, very much an urban campus, however, its lovely shaded walks and fountains give it the atmosphere of a serene residential college. Most of the buildings are new, modern and comfortable.

Coppin students get on-the-job training with national and local companies and agencies through cooperative education and internship programs. Coppin State University offers 23 undergraduate majors and ten graduate degree programs.

Coppin State University is part of the University System of Maryland and has the unique mission of primarily focusing on the problems, needs, and aspirations of the people of a large city and its immediate metropolitan area.

Out of state tuition is $11,235

In-State tuition is: $4.714

Room and Board: $5,800

Groucher College

Groucher College is an independent co-educational institution dedicated to the interdisciplinary traditions of the liberal arts and an international perspective on education.

Groucher College is the first college in the nation to pair required study abroad with a special travel stipend for every undergraduate. In addition to studying abroad, many students complete internships and service-learning projects that further enhance their learning.

The college sits on a beautiful 287-acre wooded campus just north of Baltimore, Maryland. The curriculum at Groucher College emphasizes international and intercultural awareness throughout. Students are also encouraged to explore their academic interests from a variety of perspectives beyond their major disciplines.

Tuition is $28,900 with room and board at $8,925.

Johns Hopkins University

Johns Hopkins University opened its doors as America’s first research university in 1876. It has a history of ideas having many brilliant thinkers drawn to its doors. From these brilliant minds have come ideas that have changed the methods of business, the sounds of music, the practice of medicine, the world of literature, the process of engineering, and the direction of science. Students come to Johns Hopkins to continue this rich tradition of engaging in active thinking.

At Johns Hopkins University they are not passive learners, but are involved participants in a process of investigation that challenges them to set their goals high and gives them the knowledge to reach those goals.

Tuition at Johns Hopkins University in Baltimore, Maryland is a whopping $31,620 per year with an average of $9,924 for room and board.

This article is FREE to publish with the resource box.

© 2007 Connie Limon. All rights reserved

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We’ve heard it many times before… practice makes perfect. And for good reason-it’s the truth! The best way to get better at anything is to practice; bowling is no exception. However, how you practice will mean the difference between slowly improving and supercharging your game!

Bowling Tip #1: Use the right tools

In any sport, using the correct equipment for the job you have to do improves your performance. In bowling, the ball is the most important piece of equipment...

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bowling tips,improve bowling game,bowling techniques

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We’ve heard it many times before… practice makes perfect. And for good reason-it’s the truth! The best way to get better at anything is to practice; bowling is no exception. However, how you practice will mean the difference between slowly improving and supercharging your game!

Bowling Tip #1: Use the right tools

In any sport, using the correct equipment for the job you have to do improves your performance. In bowling, the ball is the most important piece of equipment you will use, so choose the right one for the job! Be sure to try out many, and select one that’s the right weight, material and finger-grip fit.

Bowling Tip #2: Are you bowling enough?

To progress at bowling, you need to bowl at least once or twice a week. The most economical way to get this amount of practice in is by joining a league. Usually, the more experienced players show up before the game to practice. This is when you can learn the most, from people committed to the sport.

Bowling Tip #3: Learn to walk the walk

While professional bowlers tend to use a 5-step approach, that’s just not suitable for someone just learning the sport. Beginners are usually more comfortable with a 4-step approach. You can practice your approach without throwing a single ball. Keep your shoulders square to the front, your head up, arm swing smooth, and your pace consistent and even.

Bowling Tip #4: Let ‘em roll

Spend time rolling the ball. A bowling ball should never be thrown. How do you tell the difference? A thrown ball will land with a loud “clunk” and then slide a few feet before beginning to roll. A rolled ball lands quietly and quickly rolls down the lane. If you find that you’re in the habit of throwing the ball, simply slow down. Try taking a slow, deep breath or two before bowling to settle any anxiety. You will hit more pins with a rolled ball than with a thrown one.

Bowling Tip #5: What you think is what you do

Spend time visualizing and analyzing your shots. Visualize your movements and your shots before you do them. If your ball goes consistently too far right, begin a little further left. You will learn to “feel” when you’ve bowled a good ball. When you do, write it down before you forget. What did you do? How did the ball feel? Where did the ball hit? Keep it for future reference so you can do it again.

Bowling Tip #6: What if I can’t be at the alley enough to practice?

Any smooth surface with a long, clear distance is suitable for practicing your approach. It’s not safe to practice the release, however, as a bowling ball will easily roll straight through walls if you miss your target! Not to mention you’ll ruin the surface of your ball. When practicing at home, mark your foul line and arrows in masking tape or other material that will not damage your floor. Also mark where your toes need to be for each step. Practice your approach until it’s second nature.

You can practice your arm swing outdoors with a bucket of water with a small hole at the bottom. The water drops on the ground will mark the path of your arm and the direction the ball would go. It’s a good way to see if you arc around your body when you bowl and which direction your arm is going. This can be a very enlightening experience.

Bowling Tip #7: Don’t spare yourself the trouble

It’s a very good idea to practice picking up your spares. A bowler who can consistently pick up his spares can easily hold a 180 average without getting any strikes. It’s especially useful to practice bowling at the 7-or 10-pins by aiming at them and bowling across the strike zone (the “x” on the lane) from the opposite side of the lane.

By practicing these bowling techniques on a regular basis, you’ll be honing the skills that will help you improve your bowling game!

Ok folks so we have all been on some vacation to somewhere hot, but going on holiday in search of snow is something that only a certain type of person does. That person is probably into skiing. A skiing vacation does not have to be something that a professional and seasoned skier does, and in fact I learned to ski when I was on the mountains of France. If you are considering going on a skiing holiday, then I suppose it is better to learn how to Ski before you go away, and that way you can really benefit from enjoying the more challenging slopes.

My first skiing holiday, happened because my wife said that she was bored of going on holiday in search of sun and I could hardly blame her! Year, after year we ago away to some place hot and sit on the beach all day, I don’t know about you but it is not our idea of fun. The year before we had went on a safari holiday, and this was something that we found a lot more entertaining, it gave us a chance to actually do something different: that we couldn’t do back home.

Going on a skiing holiday, was also ideal because we had family out in France. It meant that we could go and see them when we first arrived and then hit the slopes for the rest of our stay. When we first arrived at our skiing destination the first thing that struck me was how warm the place is. Being surrounded by snow, you expect to experience cold weather, but in actual fact the weather was rather pleasant. The fact is that snow is deep and compressed, and that leads to ideal conditions for hitting the slopes. My wife and I started out by booking some lessons. My wife had skied before, but she explained that because she hadn’t skied for a while, she felt like she would rather do the lessons as well. The instructor was great, and really helped to give me an understanding of what was involved. I felt like I knew how to start, and stop and I felt like that gave me the necessary confidence to get started. The instructor seemed to really understand how to teach us, and I suppose that would come with his experience. He explained to us the importance of safety on the slopes, and how you have to be aware of what the people are doing around you.

During our holiday, we had a really great time. We woke up early and hit the slopes everyday. My wife and I both had really sore legs on the first few days, but that is because we both sit behind a desk five days a week. At night time, we were able to go out for dinner, and we soon became temporary locals at a nice restaurant that overlooked the slopes. It really was great, especially the food. Their were also lots of nice pubs and clubs, however we very rarely went out after our dinner: being on the slopes all day takes all the energy out of you.

If you are planning a skiing vacation then I do have a few words of warning before you decide to actually go away. Firstly, you should make sure that you are going to be in the correct physical condition to hit the slopes when you are over their. My uncle and auntie are well into their fifties and they decided to go on a skiing vacation. I never had the heart to say to them before they went, but as you can imagine it hardly the best idea, especially when my auntie suffers from heart problems. They went away and came back telling the relatives: “There is nothing to do if you don’t want to ski”. I found this hilarious, however they seemed to think it was perfectly reasonable.

Are you the parent of a teenager? If you are, you likely already know that many teens want to look their best, at least fashion wise. For that reason, many teens keep up on the latest fashion tends and use them. While this is okay in some aspects, it can result in your teenager wearing baggy pants showing their boxers or revealing shirts that show off too much cleavage. While these do seem to be popular fashion trends, do you really want your child displaying them? If not, you may be wondering what you should do.

When it comes to your teenager and fashion trends that you may not necessarily approve of, your first thought may be to lay down the law. As a parent, this is your right to do, but did you know that you may actually end up causing more damage? Do you remember what it was like being a teenager? If you were like most teenagers, there was a good chance that the last thing you wanted was to be told how to dress by your parents and the same is likely so for your own teen. That is why you may want to think about taking a different approach.

One of the many instances where you should speak to your child about their fashions is if it may end up causing them some harm. As previously mentioned, many of the latest fashion trends for women and for girls are low cut shirts and low rise pants. This often ends up leaving a good portion of the body exposed. In today’s society, you always need to be on the lookout for sexual predators. While your teenager may not necessarily be interested in someone, someone may actually end up getting that type feeling from them. This could put your teenager in a weird and possibly dangerous situation. If that is the case, you may want to take the time to explain that, as it may sink in better than if you were just to say “change your clothes; you can’t wear that.”

It is also important that both you and your teenager remember that fashion trends regularly change. It is not uncommon for a fashion trend to only last a few months. If you are not happy with the current fashion trends, but your teenagers are, you may want to encourage them to explore other options. There are a number of fashion magazines and online fashion websites that have a large number of fashion trends and information on those trends. Not all fashion trends require the wearing of “skimpy,” clothing. For that reason, you may want to explore other options. If your teenager is a girl, it could actually turn into a neat mother daughter bonding experience between the two of you.

Something else that you may not necessarily think about, but should, is if your child goes to high school. Many high schools have dress codes and these dress codes often prohibit the wearing of revealing clothing. While not all schools actively enforce their dress codes, many out there do. Like with being told not wear certain clothes by their parents, many teenagers may feel angered being told by school officials. For that reason, you may want to take action before anything serious happens that could seriously jeopardize your child and their school records. It is not uncommon to hear of instances where children are suspended from school due to not following the school’s dress code.

In short, teenagers and fashion are something that just seems to click together. While it is important for your teenager to fit in with others and be popular at school, they do not necessarily have to be wearing the “hottest,” clothes or fashion accessories to do so. They may not necessarily understand it at the time, but as a parent it is your job to help them and keep them safe.