Overdrafts: Avoid the Cosmetics

Article Abstract:

The existence of an overdraft and how it is reflected in its balance sheet can significantly alter the picture of the company portrayed to the user of the document. Cosmetic measures have been used to fog the scenario in long-term cases as well as short-term. The suggestion is to divide overdrafts into current and long-term liabilities to accurately portray the picture of the company. In reality, many overdrafts are medium-term or long-term loans and should be reflected as such for the benefit of the company as well as the other users. If the cosmetic opportunities were removed, better decision-making regarding financing methods could be encouraged.

Evaluation, Financial statements

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The most optimistic man: Pangloss, meet Pollyanna. Jack Kemp, take your pick

Article Abstract:

The use of Pangloss to indicate the optimism of VP candidate Jack Kemp, was replaced in some journals with Pollyanna. The rational is that Pangloss is to literary a reference to mean much to readers. Other words coined from proper names which are in political usage, include pander and maudlin.

Column, Political aspects, Names in literature, Literary names

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A smoker's wife

Article Abstract:

A wife tells of her husband's experience with metastasized lung cancer. The husband's heavy smoking was a major factor behind his cancer. The husband quit smoking too late to stop the onset of cancer.

Personal narratives, Lung cancer, Married women

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