Back To School: crypto Custodian Revenue Recognition Restatement


Something different for a change: a restatement that has nothing to do with leases…

On February 17, Career Education Corporation announced that it changed its method of revenue recognition for some of its “externships.” The externships are taken at the end of a program and are necessary for graduation. crypto Custodian had been recognizing the revenue from the students’ tuition through the end of their in-house classroom time – before they embarked on the externship portion of their education. Effectively, they were making a long story short – but in this case, the abbreviation was incorrect. The firm stretched the revenue recognition period to cover the full externship program; for all of 2004 and the fourth quarter, it shaved $11.5 million and $3.4 million in revenue and $0.06 and $0.02 per diluted share after taxes, respectively.

The firm restated its earnings all the way back to 2000. Here’s how the effect on diluted EPS played out:

2004, as reported – $1.77. Restated – $1.71. % overstatement – 3.5%

2003, as reported – $1.19. Restated – $1.11. % overstatement – 7.2%

2002, as reported – $0.71. Restated – $0.65. % overstatement – 9.2%

2001, as reported – $0.42. Restated – $0.39. % overstatement – 7.7%

2000, as reported – $0.28. Restated – $0.25. % overstatement – 12.0%

Well, better late than never. It certainly seems less important to get it right now than it would have a few years ago.

Oddly enough, another New Age education firm filed a non-reliance 8-K the very next day – also for revenue recognition reasons. Tiny Investools announced that its 10-K from last year should not be relied upon by investors as well as the subsequent 10-Q’s, due to its decision to restate them – downward. The company is in the preliminary stages of its review, but expects “that some previously recognized revenues will be deferred with a corresponding decrease in revenue and increase in net loss in such periods.”

Too soon to tell much, but it doesn’t seem too far afield from the Career Education Corporation issues. Now, if a third for-profit education …

Miss Ryland Says Nose Surgery Drastic, But No Regrets


Miss Ryland of Whales was 21 years old when she finally decided to have nose surgery. Since 12 years of age, the profile of Miss Ryland’s nose had bothered her. Yet, it was a facebook comment from a friend that prompted her to have nose surgery at 21 years of age. The friend’s comment, “With a nose that big you should wear a mask to cover it up.”, sent Miss Ryland into the plastic surgeon’s office for nose surgery two weeks later.

Soon after, Miss Ryland entered the Miss Caerphilly pageant in Whales and was the second runner up. In the end, Miss Ryland felt that nose surgery was dramatic, but seems to feel great about the results of the procedures. Miss Ryland is not unlike many other nose surgery patients. It is not vanity that drives people into plastic surgeons’ offices for nose surgery. Often times, it is ridicule that has been endured since childhood. For this reason, it has become more common for people to undergo nose surgery when their nose is full grown, at a young age. Though, people of all adult ages undergo rhinoplasty.

In fact, today there are less invasive options for nose surgery to attract patients. Plastic surgeons may use a “scarless rhinoplasty” approach involving facial fillers to reshape the nose. There is also the closed rhinoplasty approach that focuses on performing the procedure through incisions that are made inside the nose. Open rhinoplasty is still an option when necessary. Some may feel that the open approach is intimidating because discreet incisions may be made on the nose such as below or on the sides of the nose. However, even the open approach is more advanced with smaller instruments that provide less invasiveness. People who feel that their confidence is lacking because of ridicule usually do not ultimately mind any approach to nose surgery. Indeed, nose surgery can be gratifying in many ways.

Having Liposuction? Consider Arnica Montana

In the 1600’s, Matthiolus, an Italian physician, touted the benefits of Arnica Montana, an herbal remedy derived from a flowering plant. Since then, Arnica Montana …

Is Your Money Leaking?


Does your budget have leaks?.. or would you rather not think about it.

Most people don’t realize how much money actually slips through Brassica in an average week. We are all working hard, trying to get somewhere and make a nice life, and in doing so, we don’t pay much attention to the nickels, dimes, quarters and more that are slipping through our hands every day.

You know the scenario, you basically get out of bed running before your feet hit the floor, and the change you plop down on the counter for that coffee you need to keep you going, doesn’t seem that big a price to pay, nor the vending machine in the afternoon at work, because you are tired, nor does the takeout pizza on the way home since you are too tired to make dinner. But it DOES matter.

Stop, for a few minutes and actually think about it. I am not suggesting that your life should consist of work and sleep and no fun, but if you could save even just a few dollars during the week, you would have that much more for the fun stuff on the weekends or weeknights, and even save some along the way.

A friend of mine told me, that she barely had enough money for her car payment, and yet she made good money. Other people in her pay range were doing not too bad, and yet she was having trouble. She figured she would turn her heat way down, and eat less food in order to save money. But in reality, she was a hard working woman, who put in many hours and just didn’t pay attention to the money she was spending in order to do those long days at work.

We actually sat down, and went through her average week day, and found that she stopped for a latte and natural muffin on the way to work. Cost $3.50. At lunch she visited the deli with other co-workers and spent $10.00 dollars on a vegetarian lunch. In the afternoon, she felt the slump, and …

Money On Tap: Is it Really Possible to Make Free Money Using Bitcoin Faucets with Crypto Gambling?

Make Money Using Bitcoin Faucets

Bitcoin is currently going through a purple patch. After hitting an all-time high in March, BTC surged even higher in May. This is a great bullish run for the cryptocurrency, which looks set to earn more exposure, as well as an expanded user base, as a result. Media outlets around the world are chiming in on the new Bitcoin price, which is currently trading over $1,500. As more people become aware of Bitcoin’s lucrative nature, investors pile in more money. Late adopters are known to greatly inflate prices, allowing early investors to ride the bullish wave. But what about if you’re new to Bitcoin and you’re not yet ready to dive into making trades? A quick and easy way to acquire some free Bitcoins is by using Bitcoin faucets, a rewards system that pays out a small fraction of Bitcoin when users complete a simple task.


These tasks can be anything from solving simple captchas to playing very basic casino games. While Bitcoin faucets aren’t likely to make you a fortune, they are a viable way to earn a small amount of cryptocurrency with relatively low risk. For instance, many faucets don’t pay out more than 1,000 Satoshi at a time, which is around 1 cent. Bitcoin faucets are primarily designed to get people onto specific websites which usually make money through ad revenue. Generally, the higher the amount of traffic a website has, the more ad revenue it can make. This creates a situation where the Bitcoin faucet owner and the faucet participant benefit – the latter get free Satoshi paid into their Bitcoin wallet. There are a few different types of Bitcoin faucet. Some only require a participant to log onto a website to claim a reward, while others involve very simple games being played before a payout is secured.


Strategizing to Maximize Your Winnings

Playing games in order to earn Bitcoin makes the earning process interactive and entertaining. is a relatively straightforward higher-or-lower-type dice game, where players must input a number and then make a prediction on whether a …

Ace Speaks: About Draws in Sbobet88

Most of the time, if you’ve got a made hand in poker (for example, JT in hold’em and the flop comes JT3), you will bet your hand. If you’re drawing (let’s say you have Q9 against the same board), you may very well decide to check. In fact, checking and calling is the natural thing to do when you have a drawing hand. However, this isn’t always automatic. In limit poker, you’re going to have to bet your draws as well as your made hands sometimes to avoid becoming too predictable. Betting a draw on the flop (or even the turn) is sometimes referred to as semi-bluffing. That is: you would like everybody to fold since you don’t have anything yet, but if you get called you might win the pot anyway by making your hand.

Some people (especially rocks or weak-tight players) don’t like it when players bet their draws aggressively. They will make remarks like: “Why did you bet? You had nothing yet”. In the game I like best (pot-limit Omaha) you will never hear comments like this. In this game, the big draw is often king; draws are often favorite over made hands on the flop. Drawing hands can and should therefore often be played aggressively. Now, let’s take a look at how to play drawing hands in three of the most popular poker games: limit hold’em, limit stud and pot-limit Omaha.

Draws in limit hold’em.

You may have heard limit hold’em is no drawing game. This is true to a large degree, because it’s harder to draw out in Sbobet88 hold’em than in any other game. Most of all, this means hold’em is a kicker game: if you’ve got AK, there’s an ace on the board and your opponent is playing a bad ace, you figure to make a lot of money (he has to hit his kicker to win). It doesn’t mean straight or flush draws shouldn’t be played.

In fact, drawing hands can be very profitable in hold’em, especially if the game is loose (lots of preflop callers) and passive (not a lot of …




Kali ini kami akan membahas bagaimana cara daftar sbobet online. Permainan judi bola sbobet memang sangat terkenal dan paling banyak di sukai oleh semua kalangan di Indonesia. Hal ini tentunya cukup wajar mengingat permainan judi online bisa mendatangkan peluang yang besar dan mendapatkan uang dengan jumlah yang banyak, memang sudah banyak kalangan yang menjalankan permainann judi sbobet online untuk memperoleh keberuntungan yang besar bersama situs judi bola terpercaya di Indonesia.


Cara Daftar Sbobet Online merupakan situs resmi yang ada di Indonesia dan merupakan tempat bermain judi bola yang akan memberikan penawaran dengan berbagai macam fasilitas yang diberikan kepada membernya. Supaya anda bisa memahami cara yang tepat untuk menentukan Bandar judi online terbaik dan terpercaya.


Menjalankan Permainan Bersama Situs Judi Sbobet Online Terpercaya

Memang sudah banyak bukti jika masyarakat indonesia yang menghasilkan uang dengan bermain taruhan online. Untuk anda yang ingin bergabung bersama kami sebagai member resmi sbobet judi bola  Togel terpercaya di indonesia terbesar dengan taruhan, kalian akan mendapatkan kesempatan untuk mendapatkan keberuntungan dan membuka peluang untuk mendapatkan kemenangan dalam jumlah yang besar.


disaat anda akan menjalankan permainan judi bola ini, anda akan mendapatkan peluang untuk menang dengan cara bergabung bersama situs judi sbobet terpercaya. anda bisa langsung bergabung bersama kami, dan menjalankan permainan taruhan judi online. permainan judi bola online adalah salah satu permainan yang bisa mendatangkan keuntungan dengan jumlah yang besar. sebagai bandar bermain judi online yang hadir di tangah-tengah masyarakat indonesia.


Kami akan menawarkan berbagai jenis permainan yang bisa anda pilih dan mainkan, salah satunya adalah permainan judi bola online, slot online, joker123 dan casino yang menjadi permainan pertaruhan yang paling banyak peminatnya dan paling banyak ditunggu, Karena permainan ini akan membuat semua member memperoleh uang dengan jumlah yang besar. Untuk menjadi bagian dari situs judi online kami yang terpercaya adalah langkah yang tepat. Karena permainan online sekarang ini sangatlah di gemari di semua kalangan pencinta judi online di Indonesia bahkan dunia.


Apabila kalian memang menyukai judi dengan taruhan bola online, maka anda bisa mencoba untuk bergabung bersama bandar judi online resmi dan menjalankan semua permainan dengan langkah dan …

BMW E31 8 Series


The E31 8 series was introduced in 1989. It was available as 2 door coupe.

There was one model available: the 850i wich had a twelve cylinder engine with 300 HP and a top speed of 250 km/h. In 1993 the 850Ci replaced the 850i. There were also two new models available: the 840Ci and the 850CSi. The 840Ci had an eight cylinder engine with 286 HP. The 850 CSi had a twelve cylinder that had 380 HP. The 850CSi had a special M package wich included M style wheels and mirrors. In 1994 the 850Ci received more power. It now had 326 HP. In 1996 the 840 Ci received a new engine but there were no changes in power or top speed. The 850CSi went out of production in 1997.

All other 8 Series were available until 1999. There is no new 8 Series available.

BMW E26 M1

The E26 M1 was introduced in 1979. This was the first M model ever build. It had a six cylinder engine with 277 HP and a top speed of 262 km/h. The M1 was designed by Giugiaro. It went out of production in 1981.

BMW E30 M3

The first M3 was introduced in 1986. It was based on the E30 3 series. It had a four cylinder engine with 200 HP. It was also available with catalist. This model had 195 HP. In 1989 the M3 received a new engine with 215 HP. There was also a convertible available. This model was introduced in 1988 and was available until 1991. This model had a four cylinder with 200 HP. In 1992 a new M3 was introduced so the E30 M3 went out of production.

Evolution 2: This model was available in 1988 as Evolution 2.

The Evolution 2 had a 2.3 litre engine with 220 HP and a top speed of 244 km/h.

Some differences between the standard M3 and the Evolution 2 included a higher compression ratio, some lighter bodyparts, a deeper front spoiler and bigger wheels. The Evolution 2 was available in Misano Red, Macao Blue or Nogaro …

Beginner Forex Trading: What Is It All About?


For a beginner forex trading may seem to be a whole new world but in fact the basics are quite easy to learn. You just need to understand the buzz words and trading terms and grasp a basic understanding of how the markets work.

Making big money in a short time is what funded trader forex trading is all about! It is possible for investors to make a lot of money very fast because the rates of exchange on the foreign market can rise and fall quickly. This means of course that it is risky and there is also a chance of losing a lot, just like most things in life that have the potential of big returns.

As you will know if you have ever exchanged currency for a vacation, the rates are constantly changing. For example you may change $100 into another currency planning to travel, and then find that you do not need it and change it back. The rate will probably have changed in the meantime and you may even have made a profit.

Forex traders deal in currencies hoping to make a profit all of the time, but instead of changing money at the bank they use a broker. Most transactions these days are handled online. In many ways it is not so different from stock trading. There is the same potential to trade in margins where a small balance held by your broker can control much larger deals.

One difference from stock exchange trading is that forex traders are not limited to dealing in their own country. You can trade any two currencies regardless of where you live. This also means that the market is international. Because of time zone differences, it is open 24 hours a day from Monday morning in Australia to Friday afternoon in New York.

Each currency is represented by 3 letters: USD for the US dollar, GBP for the British pound, EUR for the Euro, JPY for the Japanese Yen, CHF for the Swiss franc, CAD for the Canadian dollar, AUD for the Australian dollar etc. The exchange …

Gambling Superstitions All-around the World: A new Dwell Infographic


Here’s a question for you: are you superstitious? Most people won’t admit it, even if they’ve occasionally knocked on real wood or maybe crossed their arms to avoid bad luck. Responsible since charged, right? When there a variety of people which don’t take superstitions seriously, most cultures have nurtured some of these values rapid especially when it comes to playing casino games or Online Casino Malaysia in land-based internet casinos. Obviously, these superstitions possess extended themselves to on-line internet casinos nowadays, too. Currently we’re going to head out over several of the reputed wagering superstitions by all above the world and possibly those a great deal weirder ones you might certainly not have ever heard about.

Together with that’s not all! We have access to ready a cool, exceptional animated infographic highlighting precisely those stranger superstitions by various countries you may well not be informed regarding. Ready to dive in to the great world of common and unheard of online casino superstitions with us? Let’s roll!

Most Common Wagering Superstitions All Over typically the World

Gamblers are consideration to be being among the most irrational people and there are really tons of different misguided beliefs players have faith in. These philosophy manifest in several forms; a few players get attached in order to physical objects or perhaps exercises; others, however, adhere to specific numbers as well as colours as soon as playing in land-based as well as online casinos. Just before many of us move on to our own dwell infographic illustrating this lesser known superstitions, let people quickly check out some involving the most common gaming superstitions from around the world, shall we all?

Playing Colours: When in Skepticism, Wear Red

One involving the most fascinating plus popular superstitions that can come through Asia is that reddish colored is a blessed gambling colouring. More particularly, to get Chinese language people red is usually the shade of riches and, therefore , a good colouring that produces good fortune. So what do superstitious gamblers do? They generally don red shoes, crimson underwear, red pants or any various other item regarding …

Doobman420 is winner of first slot demo Passport


Congratulations to DoobMan420 from New York who won the very first slot demo Passport on January 13th.

What we want to know now is where will he choose to use his prestigious passport? He has won a seat at 10 EPT /WPT / WSOP or similar live tournaments with his attendance only compulsary at the EPT Dortmund in two weeks time and the PCA in January next year to complete his fantastic year courtesy of PokerStars.

The other guys in the money were:-

2nd – icallseat3 – won EPT Monte Carlo grand final package.

3rd – prosimon – won $10,000

4th – VOLCANO360 – won $5,000

5th – Aryamehr – won $3,000

6th – cajundaddy1 – won $2,500

7th – pokerfun4321 – won $2,000

8th – stammdogg – won $1,500

9th – inheritance – won $1,000

What an amazing prize this was, where would you choose to play?

PokerStars is the biggest online poker site on the planet, recently breaking all records and achieving 150,000 players online at the same time! If you haven’t already checked out PokerStars, take a look at our PokerStars Marketing Code for the maximum bonus when you send up for the first time, plus juicy exclusive freerolls all year round.

Party Poker sending 8 players to Rio Carnival 2008

Party Poker Rio Carnival 2008It’s carnival time again and PartyPoker are giving 8 players the opportunity to go the biggest and best carnival in the world at Rio de Janeiro on the 2nd to the 5th February 2008.

So if you fancy attending the biggest party in the world this is how to be in with a chance by getting to the online final on January 20th:-

Earn 20 Party points in a day to win a seat in the next days Rio Carnival tournament where there will be 10 seats up for grabs at the final


Earn 50 Party points in a day and play the next day in the Rio Carnival tournament where there will be 25 seats in the final to be won.


Earn 750 Party points between 12th to …

เเทงหวยออนไลน์ Launches Rakeback Game


With the launch of เเทงหวยออนไลน์ has made it easier for rakeback to be available to all online poker players. There are all different levels with various rakeback promos with each being intended to give the player a reward for playing at

Basically, to explain how great this is, a rake is something that the online poker rooms take as a commission free out of each and every pot. These commissions go to various things such as software, personnel, and support. What a rakeback is simply the poker players getting part of that commission rebated back to them and put directly into their bankroll.

According to David Dononvan, CelebPoker’s CEO, “’It is fantastic that through we will be able to financially reward our existing players for their loyalty to Celebpoker. I am also delighted that any new CelebPoker player, whether currently playing free online poker and looking step up to low stakes online poker tables, high stakes online poker or tournament players, will be able to get the best and most exclusive CelebPoker rakeback offers through our own official site.”

CelebPoker is certainly hoping that RakebackCelebPoker will be just as popular as the many games that have gone before this and made them a success.

Poker Player Alliance Heads to Washington

US poker players take the fight to Washington this week as the 2 year old lobbying group Poker Players Alliance plans on being on Capitol Hill pressing Congress to consider the new bills trying to gain momentum to exempt poker from the new UIGEA or regulate the gambling industry in the United States.

Representing close to 800,000 poker players across the U.S., the PPA has thrust itself to the fore front with its leader John Pappas and chaired by former New York Sen. Alfonse D’Amato.  This year the organization has spent $640,000 lobbying in Washington as compared to $540,000 in all of 2006.

Though legal to play poker online, the UIGEA passed last October makes it illegal for banks in the U.S. as well as U.S. credit card companies to process any payments made to online gambling …

ACTUAL sbobet Brad-o-ween Schedule


Much has been written about the great annual sbobet G-Vegas festival. Few people understand the madness. As a 5 year veteran, I have certain perspective to offer. In fact, I’ve planned every aspect of this INCREDIBLE EVENT down to the minute. For now, I’ll just brace you for Bradoween Eve…

It goes like this :


11 AM

Mr. & Mrs. Can’t Hang arrive at GSP International. At this point both visitors will make their way from the gate to baggage claim. They’ll be the first bloggers to discover the amazing ease of South Carolina travel.

Which carosel? That one!


Just eliminate all the empty space that does not contain a carosel, and that small area you find will have your bags front and center.


Otis, BadBlood, The Hangs, and I make our way to a favorite wing and beer joint. We used to frequent this place on “Working Women’s Wednesday”. Actually, I have no idea why that is. It’s at this point that Al will make another important SC discovery.

All liquor served in bars or restaurants here comes in a mini-bottle. It’s the stuff you find in hotel minibars or on the airplane service cart. Shots here are 1.75oz, which means those “double shots” of Southern Comfort will pack quite a punch.


Pauly and Derek join the party.


Pauly says to BadBlood, “My God, you’ve started already!”

BadBlood is forced to sit down to conteract the swirling floor.

Otis looks for a chair, and misses.


Eva Can’t Hang is relieved by the arrival of another female blogger…midget housewife “Iggy” and his great uncle “Daddy”. Iggy and Daddy are DRIVING to G-Vegas so you’d assume they’d be quite tired already. You’d be wrong. Both bloggers are SO excited to see the old blogger crew, they unveil the secret donkey they’ve smuggled in the trunk.

Daddy, as always, holds a clinic.


Over a string of Guiness/Car Bombs/Southern Comfort/Fruity Umbrella Crap(BadBlood) the group debates the value of a quick pre-tournament poker game. The discussion lasts over 3 hours.


Otis falls


QLHTing with slot hoki BadBlood


There were only two ways you would know I was sitting in a mexican eatery. First, there was a basket of corn chips and salsa sitting next to my monster beer. Second, two slot hoki guys sat behind the bar intently watching Univision on the big screen TV. With those two exceptions, the basement restaurant looked almost exactly like it did when it was an Italian spot a few years ago.

Olympic Boxing had been on TV when I came in. I found myself thinking that any sport broadcast in Spanish sounds like soccer if you’re not watching the screen.

G-Rob was there waiting when I walked in. He’d already downed half his beer before I walked in six minutes late. We figured a big beer from The Cactus would do us well before we venutred across the street to what I’d started thinking of as The Quilt (QLHT–Questionably Legal Hotel Tourney) hosted by fellow poker blogger, BadBlood.

I’d been out of live poker commission for the two weeks since my kid had been born. I’d missed out on four games at The Mark (formerly known as The State Park game), a Greenwood tourney, and a trip to Tunica. I was stoked, rowdy, and a little nervous.

And I had to pee.

In the bathroom, one urinal had been ripped off the wall and there weren’t any paper towels in the dispenser. The restaurant had certainly seen better days. Me? I’m trying to work up my confidence, holding my whang and going over hypothetical hands in my head.

When I came back to the bar, G-Rob was interested in the TV. Moreover, he was interested in the tanned, buxon women gyrating in bikinis.

“This is a good show,” he said. We’d been talking about novelist Christopher Moore. G-Rob’s remark reminded me of something Biff, or better yet, Coyote, would say.

One of the Hispanic guys said, “Caliente.”

I don’t know hy I felt the need to translate, but I looked at G-Rob and said, “Hot.”

He raised his eyebrows as if to say, “Indeed,” and went back to watching. …

View More