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.

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Having a goal in your life is important. Otherwise, you won’t feel the need to live on.

Yet, some can’t achieve the goal because of they don’t know how to set it effectively and correctly.

Yes, the goal setting is as important as the achievement. You’ll reach your goal a lot more easily if set it well.

Here are some important notes for you to comprehend on an effective goal setting:

• The most important thing in setting your goal is to be precise. Try to include t...


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Having a goal in your life is important. Otherwise, you won’t feel the need to live on.

Yet, some can’t achieve the goal because of they don’t know how to set it effectively and correctly.

Yes, the goal setting is as important as the achievement. You’ll reach your goal a lot more easily if set it well.

Here are some important notes for you to comprehend on an effective goal setting:

• The most important thing in setting your goal is to be precise. Try to include time, date and other details to ease you in the process. Also, it helps you measure the achievement.

Write your goals down on paper so that you can avoid any confusion. It also can help you commit to your own words.

• Try to set goals over something that you will still be able to control. This can help you guide your accomplishment in the goal. Avoid anything that might have external factors that might keep you away from achieving your goal.

Try not to make goals based on a reward system. It might highly motivate you at the commencement but once you achieve these types of goals you might not feel as much personal satisfaction.

• It is extremely vital to set a realistic goal. Don’t set a goal that is too high for you. You have to know your level of performance. The goal has to be set within the levels. One or two levels higher will be acceptable. But, five to ten levels higher will just end you up in desperation for not being able to achieve the goal.

• Yet, don’t make it too easy when setting your goal. Low goal is easy to achieve but you won’t get as much satisfaction.

The process of goal achievement should also be a process for you to be a better person, to be more self-confident. If you can achieve a big goal, it will surely raise your self-confidence level. Just get yourself be challenged by your goal.

Don’t be afraid of failure. Yet don’t let it get you drowned.

• Thinking through your goals before you make them. This way, you can end up making only wise goals.

You need to go through several details and factors before finally setting the goal. First, consider the other commitments that you have made, will it be keeping you away from your effort to reach your goals? Second, how much time you have to devote to achieving your goal? Do you think you have that much of time? Third, what are the skills that you need to have to help you reach the goal? Forth, think about alternative ways to achieve the goals.

If you have set the goals in a correct and effective way, you can now do all you can to make them come true. Good luck!

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I like to think we all seemed to have our heroes and greats in our early years. Growing up in front of a television had us dashing around with a sword or packing a six-shooter at our side. Depending on what we were watching at the time, whether it was in front of a television or out on some field watching a football game. We all seemed to mimic someone at one time or another. In our early years finding someone we admired as a Mentor kind of kept the spirit alive in direction ...

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I like to think we all seemed to have our heroes and greats in our early years. Growing up in front of a television had us dashing around with a sword or packing a six-shooter at our side. Depending on what we were watching at the time, whether it was in front of a television or out on some field watching a football game. We all seemed to mimic someone at one time or another. In our early years finding someone we admired as a Mentor kind of kept the spirit alive in direction and where we are today.

I often wondered back how I caught on to what some people call golf fever. Thinking back I often admired good golfers where I caddied. How I remembered getting excited when I watched a good golfer walk towards the first tee box. Standing there in anticipation of a huge drive to follow as the golfer teed up his ball, remembering how they maneuvered the golf ball off the tee box, watching the shot rise with a steady climb as it went out into the distance. I had to figure out then and there on how they did that by grabbing a stick or a nearby branch of any length and mimicking their swing. I use to take buckets of golf balls out to the practice range to try and accomplish that remarkable hitting distance. It just made me a better golfer trying.

Names like Kendal and Nadler sparked my excitement that took me where I am today in golf. To this day, because of my admiration of their golf game back then, it fired up the enthusiasm for years of golf that followed. The names may not have recognition to anybody else, but to me they were like a Palmer and Nicklaus as their names are to anybody today in the golf industry.

Kendal I admired because of his ability to take trees and woods out of play. His shots started out low with a steady climb upwards at about 200 yards out. His drives were so huge. I think then and there is where I caught the fever. His 5 wood took all the trees out of play. With today’s technology, I would like to view those same shots again.

Nadler was a different type of golfer. She liked to play a low draw shot or fade shot. Her ability to move a ball in any direction was uncanny. Going up and over trees was not her game. Nadler steered her golf shots around them, like she was navigating a vehicle on an obstacle course. Her golf game was kind of like, hit the ball just before the green and watch it bounce past a sand trap and roll in towards the flagstick. Nadler could steer the ball around sand traps, trees, and whatever obstacles that were in her way. I often thought her golf ball had eyes, because of how her golf shots would start out straight and come back in towards the flagstick. It was amazing to watch. I learned from her that a straight shot was not the only golf shot you needed to master to play good golf. Also playing the old bump and run approach is an alternative game to play, that she was a master at.

It was because of them, my enthusiasm for golf took me to a better game. I didn’t even think about watching it on television at the time. Sure I enjoy watching it on television today. You tend to slow down and take a more relaxed approach, or what you may call a golf couch approach at the game, as you get older. I guess the golf fever for me then, was being able to play golf like my Mentors, and there was nothing more enjoyable than actually trying to create a golf swing like theirs out on the course. I liked to think of them as Mentors, because it was them that taught me the potential thrill of playing good golf.

No matter what game of sports you play or want to learn. It could work for all walks of life. Go out and watch someone that is much better than you, and see if you can catch the excitement, to be as good, if not better. It could bring you to the top. If you're persistent!

Motor scooters, both electric scooters and gas scooters, are a style of motorcycle that have a step through frame and have become a very popular method of travel all over the world. They have been scooting out of show rooms at record speed. But what many people do not realize is that motor scooters are classified as motor vehicles when it comes to highway regulations. And although they are an object of desire for many they can also be dangerous for many.

They are typically regulated by state laws as either motorcycles or mopeds and are subject to many of the same regulations as other motor vehicles. With a careful and alert driver a scooter can be as safe as any other vehicle on the road. But accidents frequently occur when motor scooter drivers think they are exempt from the conventions that apply to automobiles.

Motor scooters (sometimes called mopeds or go peds) are commonly purchased for use by children and teenagers, most of whom do not even possess a valid license to drive. Licensed drivers have had a certain amount of training behind the wheel of a car, unlike many motor scooter drivers under the age of 16. Without proper training children and young teenagers can easily find themselves in positions that experienced drivers normally would not.

Darting in and out of traffic with little driving experience, on a motor scooter that is so small it cannot be seen by other drivers, poses a hazard to both the scooter driver and other motorists traveling the highway. To be safe a motor scooter driver must think of himself as being invisible to the other drivers making their way down the busy streets. A scooter driver cannot assume that other drivers will see them.

A safe approach for a scooter driver would be to assume that they are completely invisible to other drivers and then act accordingly. A motor scooter rider must be ready to maneuver out of harm's if another driver makes a sudden unexpected movement. Being safe means staying alert at all times. Being safe also means following the rules of the road and not making unnecessary or risky moves in traffic that would cause their moped scooter to dart out in front of another moving vehicle. Automobile drivers must have time to react to a scooter driver's movements.

There are many reasons to own a motorized scooter. They are often used for traveling short distances around the neighborhood to perform errands. Due to their size, fuel-efficiency, weight, and typically larger storage room than a motorcycle, they are ideal in this situation. But in the hands of the youth, without any previous driving experience, they can be deadly.

The ATV, go carts, dirt bikes and mini bikes are other racing vehicles that are often owned and operated by younger drivers. ATVs are usually used off road along with dirt bikes and mini bikes. Go karts are typically driven on paved tracks specifically made for the go cart. The go kart, mini bike, dirt bike or ATVs don't usually get out on the open road where there are cars to contend with. Therefore they also avoid many of the dangers that scooter drivers must face.

Motor scooters are the latest craze, especially among the youth market looking for a quick, cheap form of transportation. These youths can be too young to own a driver's license, and the result is a dangerous situation. They are more popular than ever, but as their popularity grows, people's awareness of driving regulations has not kept pace, especially among the younger generation.

Kids often think of motor scooters as toys, not as adult vehicles. But a scooter is not a toy. It's a potentially dangerous motor vehicle subject to certain laws and regulations. Also, youth often think of themselves as being immune to automobile driving regulations and immune to accidents as well. "It won't happen to me" is a very common attitude among the youth. But it's precisely this attitude that can get them into trouble.

People need to be aware of the potential motor scooter dangers and take appropriate action. Scooter riders should pay special attention while driving, making sure not to drive erratically, but to be predictable and courteous to other drivers on the road.

Both kids and adults need training and experience before attempting to maneuver their scooters out in traffic. If parents will take a little time to train their children, making sure they are aware of the rules of the road before they are allowed to travel on them, it could make driving a pleasure instead of a danger. With a little training and some wise words of advice we can all make a difference in the lives of the youth. Give them some training and experience and their motor scooters may be an object of fun instead of injury.

When it comes to racing or sports that are centered on cars, there are a number of different sports that automatically come to mind. One of those sports is NASCAR. Although NASCAR could easily be considered one of the most popular sports, in the United States, there is another sport that is rapidly increasing in popularity. That sport is known as Formula D Racing or Formula Drifting.

Have you heard of Formula D Racing before? Although there is a good chance that you have, there is also a good chance that you haven’t. This is mostly due to the fact that professional drifting is relatively new in the United States. The first professional drifting event was held in the United States in 2004. That event and the popularity that it generated led to the creation of the Formula Drift Championship series.

Since it was first officially brought to the United States, in 2004, Formula Drifting has been seen by thousands, if not millions of Americans. Many of these Americans choose to watch coverage of Formula Drifting events on television, while others make the journey to see a live Formula D event. In addition to fans, there has also been a general interest in the sport. In fact, many fans want to become professional drifters, just like their favorite drivers. As previously mentioned, you may or may not be familiar with the sport. If you are unfamiliar with Formula D Racing, you may be wondering what all the hype is about. If you are, you are definitely not alone.

When examining the popularity of Formula Drifting, it is important to remember that there are a number of different reasons for its popularity. Formula Drifting has a fairly large fan following. Each of those fans have their own reasons for following the sport, often on a regular basis. Despite the fact that many fans have their own reasons for watching and enjoying Formula D Racing, there are a number of common reasons. Perhaps, the most common reason being the excitement of the sport.

Formula D Racing is unlike a number of other popular racing sports. Drivers must successfully maneuver themselves around the course; a course that is regularly filed with a turns. In those turns, drivers must use unique drifting techniques. These techniques, performed by inexperienced drivers could be disastrous, but most professional drivers are able to control their cars, especially when the cars begin to lose control. Formula D Racing events typically comprise of a qualifying race and a head-to-head battle. The qualifying races are individually done, but they are still exciting. The head-to-head battles, also known as tandem battles, are often where the most excitement can be found.

In addition to it action packed excitement, Formula D Racing is also popular because it is easy to watch. As previously mentioned, you can easily watch a live Formula Drifting event or watch coverage of one on television. Formula D Racing has teamed up with G4TV. This popular television network is available with a wide variety of different cable and satellite providers, including Direct TV and Time Warner Cable. By checking your programming guide, you should easily be able to determine whether or not you currently subscribe to the G4TV network. If you do not, in most cases, you should easily be able to upgrade for only a few dollars a month.

Formula D Racing is also popular in the United States, because like with televised events, it is fairly easy to see a live event. Live events take place all across the United States. In 2006, there were seven events; however, it is expected that more will be added in the future. If you are live near one of these events, you will find that tickets are fairly easy to afford. On average, tickets range from twenty to twenty-five dollars a person. Considering the excitement that you will get for the day, the ticket prices are well worth it.

As you can easily see, there are a number of different reasons why Formula Drifting is so popular in the United States. As the sport continues to grow, it is likely that the popularity will as well.