Publicly owned companies must report earnings per share (EPS) below the net income line in their income statements. This is mandated by generally accepted accounting practices (GAAP). The EPS gives investors a means of determining the amount the business earned on its stock share investments. In other words, EPS tells investors how much net income the business earned for each stock share they own. It's calculated by dividing net income by the total number of capital stock share. It's important to the stockholders who want the net income of the business to be communicated to them on a per share basis so they can compare it with the market price of their shares. 

Private businesses don't have to report EPS because stockholders focus more on the business's total net income. 

Publicly-held companies actually report two EPS figures, unless they have what's known as a simple capital structure. Most publicly-held companies though, have complex capital structures and have to report two EPS figures. One is called the basic EPS; the other is called the diluted EPS. Basic EPS is based on the number of stock shares that are outstanding. Diluted earnings are based on shares that are outstanding and shares that may be issued in the future in the form of stock options.

Obviously this is a complicated process. An accountant has to adjust the EPS formula for any number of occurrences or changes in the business. A business might issue additional stock shares during the year and buy back some of its own shares. Or it might issue several classes of stock, which will cause net income to be divided into two or more pools - one pool for each class of stock. A merger, acquisition or divestiture will also impact the formula for EPS.

Summary:

You have never been much of a person for school, and went through high school with mediocre grades. You did not like to study, and you certainly were not a fan of homework. However, when you think about all of the opportunities you are missing for making more money with a better, college-educated career, you have decided that it might be a good idea to take college courses online.

There are several things that you will need in order to successfully take college courses onl...

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Article Body:

You have never been much of a person for school, and went through high school with mediocre grades. You did not like to study, and you certainly were not a fan of homework. However, when you think about all of the opportunities you are missing for making more money with a better, college-educated career, you have decided that it might be a good idea to take college courses online.

There are several things that you will need in order to successfully take college courses online. First of all, you need an area of your home that allows you to work and study without any distractions. In high school you used to do your homework to music or the television, but if you want to get a successful career, you are going to need good grades in the online college courses that you take. So, if you decide that your room would be the best place to take your college courses online, be sure that you have a desk to accommodate all of your supplies. They might be college courses online, but you are still going to need textbooks, and you might also need notebooks and pens so that you can take notes on what you read.

Turn of the music and the television, and just focus on your work. Also, refrain from instant messaging and checking e-mails while you are doing your coursework. If you have a job, make sure that you schedule your studying time along with the hours that you work in manners that do not result in you becoming too tired. It really all comes down to your interest in a particular subject. The more interested you are in a subject, the more you want to study it. Thus, you will need to take college courses online that are of interest to you, but yet result in you getting a college degree. For this to happen, you are going to need to do some research.

Preparing for college courses online is not that much different from preparing for regular real world college courses. You want to make sure that you choose a program that you can afford, but will give you a degree from a reputable school. So, begin by going to the education section of your local bookstore, and consult books that will refer you to reputable programs. Thus, you are sure to find the right college courses online for you with diligence and the proper research.

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Summary:

This time last year in the Search Travel Online offices, we were looking at our calendars and predicting a sales lull around the time of June and July 2008. Why? Because of the European Championship in Switzerland and Austria. It was a foregone conclusion that England would take their rightful place amongst the final 16 teams – after all, England had an easy looking group with the likes of Russia, Croatia and Israel. It would take a major slip up for England not to make the f...

Keywords:

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Article Body:

This time last year in the Search Travel Online offices, we were looking at our calendars and predicting a sales lull around the time of June and July 2008. Why? Because of the European Championship in Switzerland and Austria. It was a foregone conclusion that England would take their rightful place amongst the final 16 teams – after all, England had an easy looking group with the likes of Russia, Croatia and Israel. It would take a major slip up for England not to make the finals, and as we currently don’t sell holidays to Switzerland or Austria we expected little business with everyone staying home and helping pub landlords around the country make a tidy profit.

Fast forward 12 months, and the picture has turned on its head. England faltered in their group, failing to make the impression they should have done and being all but out in November, relying on Israel to beat Russia to give them a chance of qualifying. Israel did the impossible and beat Russia, only for England to throw it away by losing to Croatia. This led to Steve McClaren being sacked, and England once again looking for a new manager. Alongside this, Scotland just lost out to giants Italy and France in their group, despite beating the latter twice, Wales failed to battle their way out of their group and Northern Ireland didn’t quite have the quality in the end, despite breaking the record for goals scored by a single player – David Healy with 13.

So, this leaves none of the UK’s football fans with any strong commitments come June next year, so what’s the alternative to bitterly watching the other nations compete in the European Championship? Well, one option we’ve seen selling well in the office is cheap holidays to Tenerife. A Tenerife holiday package has everything you could hope for when looking to escape England – while we were suffering floods this year, Tenerife holiday makers were enjoying the glorious sunshine, and while nobody expects a repeat of the unusual weather that dogged Britain last year, it’s nice to go somewhere where sunshine and good times are guaranteed!

In fact, in many ways a cheap holiday to Tenerife highlights the futility of watching the big summer sporting event – just take a look at the following contrasts:

1) European Championships: Annoying mascots and endless opening ceremony “entertainment”

The over-the-top opening ceremonies at international football tournaments are uniformly dull, and the irritating country mascots don’t help to brighten proceedings, despite their shamelessly attention seeking antics.

Tenerife: Real wildlife and plentiful entertainment

Why bother with men in animal suits, when you can see real exotic animals’ fascinating behaviour instead? Loco Park, Tenerife, has the biggest dolphin habitat in Europe, along with a huge aquarium that houses over 20,000 fish and marine animals which can be seen through an underwater tunnel. Elsewhere, the park has gorillas, tigers and jaguars ensuring an entertaining day out for wildlife lovers.

2) European Championship: Pub snacks

Imagine for a second that England or Scotland had qualified, and you’re at your favourite watering hole and your stomach is rumbling. Do you risk the bar nuts you’re sharing with your less-than-hygienic pub colleagues, or chance a stomach pump with the ‘traditional pub food’ they’re serving?

Tenerife: Delicious delicacies

Food on your Tenerife holiday is very tasty and sure to give you something to smile about in the absence of a trophy for England. Tapas are Spain's appetizers, delightful local delicacies flavoured with garlic, chillies or paprika, cumin, salt, pepper or saffron. It often comes with seafood such as anchovies, sardines or mackerel in olive oil with tomatoes and sometimes peppers or olives. Better than another bag of pork scratchings, any day of the week.

3) European Championship: Artificially expensive pints

As per usual, come the quarter final (inevitably as far as England get, if recent form is to be believed) the local pub is bound to up the prices of pints to take advantage of the huge influx of customers coming to gawp at their big screen. And that’s just going to make the disappointment of England losing on penalties that bit more expensive to forget.

Tenerife: Cocktails by the pool

On a Tenerife package holiday, you can take a break from the standard fare of pints and ales, by enjoying some of the exotic (and intoxicating!) local cocktails. The fresh fruit makes them taste fantastic, and with no sporting event to drive up the prices, having a good time needn’t break the bank!

4) European Championship: Screaming at the referee

It’s easier to blame the referee than the players’ incompetence, so you can bet that if England had qualified, your throat would be hoarse from screaming obscenities.

Tenerife: Screaming to the tunes in some amazing clubs

A far more enjoyable way to give yourself a sore throat, this. If you’re going to wreck your vocal cords, why not do it on an unforgettable club night in some of Tenerife’s top party resorts – Playa de Las Americas or Los Cristianos? The bars stay open til’ 4 in the morning, and the clubs until 6am - no package holiday to Tenerife is complete without a night on the tiles!

5) European Championship: Drowning your sorrows

When England, Scotland, Northern Ireland or Wales eventually leave the competition, the time has come to drown your sorrows, discuss missed opportunities and discuss the best plans for the future of the team. All in all, it’s rather depressing and not the highlight of anyone’s year.

Tenerife: Splashing around at Aqualand or Aquapark

Between the two of these fabulous water parks, you’re bound to have to great memories. Both of them boast a varied number of slides and attractions bound to keep children as young as 5 (and as old as 60!) happy. No miserable walk home in the rain here, either. The sunny weather inevitable on a cheap holiday to Tenerife is just perfect for these fun water parks!

And by the time the European Championship is over and you’re returning from your cheap holiday package to Tenerife with a healthy looking tan and a heap of great memories, the future of our international football will be looking healthier too. England will have found themselves a new manager who, let’s face it, can’t do much worse! Scotland just have to go that extra inch next time around and will probably be seeded for the World Cup groups after their stunning performance making qualification that bit easier. Wales are moving in the right direction after drawing 0-0 with Germany in their last game, and Northern Ireland managed to break the record for top scorer in the European Championship qualifiers with David Healy, laying them great foundations for the next few years. So, you get your holiday, the footballers get the summer off to reflect on their performance and can look to coming back stronger next time – everybody wins.

Universal Studios began offering tours in 1964.

Today, Universal Studios still offers tours, and they

still make movies – but it has also become one of

the largest amusement parks in the world. In fact,

Universal Studios has mixed movie making with

shows and a theme park full of rides to become

one of the most popular tourist attractions in the

world.

The Studio tour is a one hour guided tour. Those on

the tour ride around the studio’s 420 acres on a

tram, and see many stars dressing rooms,

production offices, and often famous Hollywood

stars. Where else can you see a western town and

a New York City street all in the same hour? The

tour includes sets from Back to the Future, Curse

of the Mummy’s Tomb, Jurassic Park III, and The

Grinch. This is more than just your boring tour

with a boring monotone tour guide! As the tour

progresses, tourists encounter many disasters!

Once you’ve finished your tour of the studios, you

can move on to the theme park. All of the rides have

a movie oriented theme, such as Revenge of the

Mummy, Back to the Future, Jurassic Park,

Terminator 2, and Shrek. There is also

entertainment. Waterworld is a theater presentation

which features many stunts and special effects.

Other shows that include terrific stage effects are

Backdraft, Animal Planet Live, and Spider Man

Rocks.

If all of this wasn’t enough, you can also visit the

TV Audience Ticket Booth. Here you will get free

tickets that will allow you to be part of the audience

for television shows that are being taped during your

visit. This is almost like being on TV! When you visit

Universal Studios, you will have several days of fun,

and you probably still won’t see everything that is

offered.

Outside of Universal Studios you will find the

Universal City Walk. This is Universal Studios very

own Downtown. This is three blocks of stores,

clubs, and restaurants for you to enjoy. There are

no cars or motorized traffic allowed in this area, but

there are hundreds, and sometimes thousands of

pedestrians milling about enjoying all of the sights

and sounds.

Universal Studio Tours is a great place to spend

your vacation – or it is perfect as an add on to a

Disneyland Vacation. Even if you don’t have time for

the theme park, the Universal Studios Tour itself is

not to be missed!

In fishing, trout are one of the favorite “fishing friends” of most anglers. These crafty fish are abundant anywhere. The native habitat of these crafty fish depends on the type of trout.

For brook trout, the native habitat includes the territory from Labrador westward to the Saskatchewan, while the rainbow trout is a native of the Pacific slope from Alaska to California.

On the other hand, brown trout has found its way into the waters of every state in the United States except Florida, Arkansas, Kansas, Kentucky, Louisiana, Mississippi, Missouri, North Dakota, Oklahoma, and Texas. It has been reported in the waters of some of these states, but according to conservation officials, no authentic reports have been received. It is also found in many parts of Canada.

In trout fishing, there are some factors that need to be considered in order to have a successful catch.

1. For trout fishing, the leader should not be greased. It will not sink far enough to cause any difficulty when picking the line and lure from the water, but if it is allowed to float; it will cast a shadow on the bottom of the stream which may scare the trout.

2. The trout is one of the fishes that are usually secured through the use of the dry fly. For trout, the current as well as the pools should be fished. It may sometimes be a bit difficult to keep the fly from sinking or dragging because of the various conditions of the current, but this is a matter that the angler will have to figure out for himself.

3. It is not good practice when fishing for trout to fish directly upstream so the flies, line, and leader will float directly over fish. The fisherman should make the cast from one side of the stream so the fly will only float over the fish.

4. It is important to make the first cast the best. A feeding trout will usually strike the first lure presented if it is cast so that it will float over his private domain. The angler should never fail to fish the lower end of the pool first even if the trout are rising in the middle or upper end.

5. Trout are sometimes very moody or selective and will try the patience of any angler; hence, possibly a fly with less hackle will do the trick or it may be necessary to use a spent-wing fly or a fan wing.

Indeed, catching trout fishes can be lots of fun. The anglers just have to remember these tips in order to have a happy catch.