Wednesday, March 18, 2020

Real Estate Investment Trust Dividend Payout Policy Essays

Real Estate Investment Trust Dividend Payout Policy Essays Real Estate Investment Trust Dividend Payout Policy Essay Real Estate Investment Trust Dividend Payout Policy Essay Real Estate Investment Trust Dividend Payout Policy Name: Course: Institution: Instructor: Date: Real Estate Investment Trust Dividend Payout Policy Statement of Financial Accounting Standards (SFAS) No.109 A statement that entails an asset and liability approach responsible for financial reporting and accounting principles in terms of income taxes resulting from an organization’s present and previous year’s activities. Capital Markets Capital markets are markets used by individuals and companies to raise money for their operations and investments. Stock and bonds markets are the most common capital markets in the business world. Marginal Effect of High Amounts of Cash Flow High amounts of cash flow results in indiscipline among company executives where managers can steal from their organizations. They can also boost business operations and attract investors and more customers. GAAP Financials They are regulations to which businesses adhere when accumulating, recording and reporting their financial statements. Organizations are expected to follow GAAP rules when reporting their monetary statistics through financial statements. Form 1099-DIV Is the official form consisting of all chargeable capital gains and dividends paid to an investor and is sent by investment companies. It reflects the common dividends, total capital gains and foreign tax paid from every investment account held by funding companies. Section 351(a) It is a section under IRC that gives an individual right to defer tax exchange whether in sole proprietorships or partnerships. It also applies to individuals who are involved in existing organizations and companies. Positive Marginal Effect on the Payment of Discretionary Dividends Discretionary dividends are paid at the discretion of the instruments issuers. Recipients of discretionary dividends get to enjoy their labor and investments. It also encourages more people to invest in real estate. Signaling Effect A change in security prices because of some signal. For instance, if interests rates are raised then stock prices are likely to drop. In addition, when companies announce acquisitions their stock prices rise. Residual Value Residual value is the price of property at the end of its depreciation. For example, an organization’s computers have residual value due to obsoleteness. When the organization decides to sell the computers, they will calculate the prices according to the net cash inflow. Volatility It is the measure of security price and value variations. High volatility means that there are higher security risks in terms of value. Lower volatility means that the security’s value does not oscillate significantly rather it changes at a steady pace over lengthy periods. Capital Gains Taxes Capital gains taxes are realized from the sale of non-inventory properties that were bought at lower prices. Capital gains are differences between the buying and selling prices of assets or properties. They are most achieved through the sale of real estate. It does not apply to personal assets like furniture and cars. It does not also apply to deflating assets such as commercial equipment. Equity REITs Equity real estate investment trusts are security entities responsible for the value of real estate assets. Their revenues are generated from rent. Examples of equity REITs include residential REITs that deal with residential properties leased to persons, retail REITs that specialize in malls and shopping complexes, office and industrial REITs that operate warehouses and office space. There are health care REITs that lease specialty buildings like health care facilities and nursing homes, self-storage REITs that lease large-scale storage space to individuals and organizations. Hotel and resort REITs are specialized in leasing and renting hotels and resorts.

Monday, March 2, 2020

Definition and Examples of Grawlixes in Comics

Definition and Examples of Grawlixes in Comics The term grawlix refers to the series of typographical symbols (such as #$%!) used in cartoons and comic strips to represent swear words. Plural: grawlixes.   Also known as jarns,  nittles, and obscenicons, grawlixes usually appear in maledicta balloons alongside the comic characters who are uttering the oaths. The term grawlix was introduced by American comic artist Mort Walker (creator of Beetle Bailey) in the article Lets Get Down to Grawlixes (1964) and revisited in his book The Lexicon of Comicana (1980). Examples and Observations Mort Walker It started out as a joke for the National Cartoonists Society magazine. I spoofed the tricks cartoonists use, like dust clouds when characters are running or lightbulbs over their heads when they get an idea. My son Brian thought I should expand the idea and make a book of it. I spent many hours at the museum going over old cartoons and recording their language. I created pseudoscientific names for each cartoon clichà ©, like the sweat marks cartoon characters radiate. I called them plewds, after the god of rain, Joe Pluvius. I considered it a humor book. When it came out, I looked for it in the humor section of a bookstore and finally found it in Art Instruction. I inquired and they said, Whats funny about it? I said, The names. They said, We didnt know what those things were called. I said, They werent called anything till I called them that. It was another case of satire falling flat. I gave up and am selling it now as an instruction book.–Mort Walkers Private Scrapbook. Andrews McMeel, 2000 Bill Schmalz The symbols that work best [for grawlixes]  are those that fill up space: , #, $, %, and .  Hyphens, plus signs, asterisks, and carets (^) leave too much white space within the body of the  grawlix  for it to look like a single word. Wiktionary recommends #$% as the standard grawlix. This uses the five beefiest symbols in the order they appear on an American keyboard. (If you curse with a British accent, try # £%.)... Because it represents words spoken in anger or excitement, the  grawlix  should always end with an exclamation mark,  even if its an interrogative grawlix:  #$%?! Finally, as a word of caution, you should reserve your use of grawlixes for emails to close friends. Grawlixes are highly inappropriate for professional writing.–The Architects Guide to Writing: For Design and Construction Professionals.  Images, 2014 Shirrel Rhoades Cartoonist Mort Drucker [sic] invented an entire lexicon to describe such symbols.Emanata are lines drawn around the head to indicate shock or surprise. Grawlixes are those typographical symbols that stand for profanities. Agitrons are wiggly lines around a character to indicate shaking. Plewds are sweat drops that convey worry. Squeans are tiny starbursts or circles that represent intoxication or dizziness. Solrads are lines that radiate from a light bulb or the sun to indicate luminosity. And so on. A language all its own.–Comic Books: How the Industry Works. Peter Lang, 2008 Alexander Humez, Nicholas Humez, and Rob Flynn ï » ¿Other symbols reveal the mental or physical state of a character, such as squeans (the centerless asterisk-like burst marks in the air around the head of a drunk), spurls (the corkscrew line above a character who is passing out), crottles (the crosses on the eyes of someone out cold), or plewds (the teardrop-shaped indicators of sweat and/or stress)these last classified by Mort Walker, creator of the long-running Beetle Bailey comic strip, as a subcategory of what he calls emanata, along with the waftarom (the doubled curved line emanating from savory food) and the solrads and indotherms (wavy lines indicating that the sun or other object is radiating heat... ).–Short Cuts: A Guide to Oaths, Ring Tones, Ransom Notes, Famous Last Words, Other Forms of Minimalist Communication. Oxford Univ. Press, 2010