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	<title><![CDATA[accrual Resources | BNET]]></title>
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	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to accrual]]></description>
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		<title><![CDATA[TIBCO Software, Inc. F3Q09 (Qtr End 08/30/09) Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14061_23-346216.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator Operator Instructions Your first question comes from John DiFucci &#8211; JP Morgan. John DiFucci &#8211; JP Morgan I don't want to pick on anything because the results look really good here, but I do want to better understand a couple of things, especially due to the...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 24 Sep 2009 15:54:08 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/tibco+software+inc..html"><![CDATA[TIBCO Software Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/j.p.+morgan+chase+%2526+co..html"><![CDATA[J.P. Morgan Chase & Co.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">JPM</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">TIBX</category>
		<category domain="tickers">JPM,TIBX</category>
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		<title><![CDATA[OSI Pharmaceuticals, Inc. Q2 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14055_23-323859.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator  (Operator instruction.) We&#8217;ll go first to Jeff Quinn with JP Morgan. Terry Bivens &#8211; JP Morgan  Hi guys, this is Terry in for Jeff Today. Just a question &#8211; I&#8217;m wondering where are you &#8211; if you can, can you update us on where...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Wed, 22 Jul 2009 22:13:31 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/osi+pharmaceuticals+inc..html"><![CDATA[OSI Pharmaceuticals Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">JPM</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">MS</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">OSIP</category>
		<category domain="tickers">JPM,MS,OSIP</category>
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		<title><![CDATA[Regis F3Q09 (Qtr End 3/31/09) Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14058_23-293357.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Thank you. Thanks Paul and Randy. The question and answer session will begin at this time. And our first question is from Bill Armstrong with CL King & Associates. Please go ahead. William Armstrong - CL King & Associates Good morning, Paul and Randy. Nice job in...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Wed, 29 Apr 2009 16:45:33 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">RGS</category>
		<category domain="tickers">RGS</category>
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		<title><![CDATA[Valley National Bancorp Q1 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14037_23-291259.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator instructions The first question comes from Matthew Clark from KBW. Please go ahead with your question. Matthew Clark &#8211; KBW Sure, thanks. Good morning, guys. Can you first just touch on the incremental increase in non-performers &#8211; I guess may be in the NPL bucket relative...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 23 Apr 2009 12:42:15 -0700</pubDate>
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		<category domain="http://rss.financialcontent.com/stocksymbol">VLY</category>
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		<title><![CDATA[New Oriental Education & Technology Group F3Q09 (Qtr End 02/28/09) Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-290526.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator Instructions Your first question comes from James Mitchell - Goldman Sachs.  James Mitchell - Goldman Sachs  A couple of small questions, one was about the amounts of the staff bonus accrual. Could you give us some sizing around that and just confirm. I think...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Tue, 21 Apr 2009 10:21:18 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accrual.html"><![CDATA[Accrual]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">GS</category>
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		<title><![CDATA[EMC Insurance Group Inc. Q4 2008 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14037_23-273780.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator Operator Instructions Our first question comes from Paul Newsome - Sandler O&#8217;Neill & Partners. Paul Newsome - Sandler O&#8217;Neill & Partners  I was hoping you could walk through the combined ratio assumptions that you have for next year and might back in the envelope, I...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Fri, 27 Feb 2009 12:39:16 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
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		<category domain="http://resources.bnet.com/topic/emc+insurance+group+inc..html"><![CDATA[EMC Insurance Group Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">EMCI</category>
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		<title><![CDATA[The Clorox Co. F2Q09 (Qtr End 12/31/08) Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14049_23-266165.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator Instructions Your first question comes from Christopher Ferrara &#8211; Bank of America, Merrill Lynch. Christopher Ferrara &#8211; Bank of America, Merrill Lynch I wanted to ask about the top line guidance. You're saying 3% to 5% for next year for this current year. You only lowered...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Wed, 04 Feb 2009 17:04:10 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/innovation.html"><![CDATA[Innovation]]></category>
		<category domain="http://resources.bnet.com/topic/bank+of+america+corp..html"><![CDATA[Bank Of America Corp.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">BAC</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">CLX</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">MER</category>
		<category domain="tickers">BAC,CLX,MER</category>
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		<title><![CDATA[The McGraw-Hill Companies, Inc. Q4 2008 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14052_23-264421.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionDonald Rubin Yes, thank you Terry. Just a couple of instructions for our phone participants. Operator instructions We are now ready for questions. Operator Our first question comes from Peter Appert with Piper Jaffray. Please go ahead. Peter Appert &#8211; Piper Jaffray Thank you, good morning. First question...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Tue, 27 Jan 2009 14:14:17 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/incentive.html"><![CDATA[Incentive]]></category>
		<category domain="http://resources.bnet.com/topic/u.s.+bancorp+piper+jaffray+inc..html"><![CDATA[U.S. Bancorp Piper Jaffray Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">MHP</category>
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	</item>
	<item>
		<title><![CDATA[M&T Bank Q4 2008 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14037_23-263461.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator  At this time I would like to remind everyone, if you would like to ask a question, please press *, then the number 1 on your telephone key pad. We&#8217;ll pause for just a moment to compile the ?.  [inaudible] roster.  Your first question...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 22 Jan 2009 12:46:11 -0800</pubDate>
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		<category domain="http://rss.financialcontent.com/stocksymbol">MTB</category>
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	</item>
	<item>
		<title><![CDATA[Canwest Global Communications Corp. F1Q09 (Qtr End 11/30/08) Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-262359.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator Operator Instructions Your first question comes from Paul Steep &#8211; Scotia Capital. Paul Steep &#8211; Scotia Capital I just want to go to the commentary of your outlook around the negative conditions relating to the debt. First, if you could talk a little bit about which...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Wed, 14 Jan 2009 17:15:32 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/canwest+global+communications+corp..html"><![CDATA[CanWest Global Communications Corp.]]></category>
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	</item>
	<item>
		<title><![CDATA[Accrual Vs. Cash-Based Accounting]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=955909]]></link>
		<description><![CDATA[When it comes to accounting methods for business, two types are generally used: accrual and cash-based. The type of business, style of incorporation or level of sales - and sometimes a combination of those factors - determines which method you use. Under the accrual method, revenues are recognized at the...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Thu, 01 Jan 2009 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/accrual.html"><![CDATA[Accrual]]></category>
		<category domain="http://resources.bnet.com/topic/expenses.html"><![CDATA[Expenses]]></category>
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		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Typical Small Business HRMS Systems Attendance Tracking Capabilities And Limitations]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=1090665]]></link>
		<description><![CDATA[The purpose of this paper is to discuss both the capabilities and limitations of HRIS Systems and HRMS systems. Tracking attendance and leave accruals is one of the ways an HRMS system can save an HR department's tremendous amounts of time. During meetings to review needs, attendance tracking and leave...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Thu, 01 Jan 2009 00:00:00 -0800</pubDate>
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		<title><![CDATA[RehabCare Group, Inc. Q3 2008 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14046_23-244944.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Thank you.  We will now begin the question and answer session.  Operator Instructions.  Our first question comes from Kemp Dolliver from Cowen and Company, please go ahead.   Kemp Dolliver - Cowen and Company John, after that closing, I&#8217;ve decided that CNN needs...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Wed, 29 Oct 2008 15:23:11 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/rehabcare+group+inc..html"><![CDATA[RehabCare Group Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
		<category domain="http://resources.bnet.com/topic/therapy.html"><![CDATA[Therapy]]></category>
		<category domain="http://resources.bnet.com/topic/accrual.html"><![CDATA[Accrual]]></category>
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		<category domain="http://resources.bnet.com/topic/rehabcare+group+inc..html"><![CDATA[RehabCare Group Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">RHB</category>
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		<title><![CDATA[Hanger Orthopedic Group Inc. Q3 2008 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14046_23-244434.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator Instructions. Our first question comes from the line of from Mr. Bryan Sekino of Barclays Capital. Your line is now open. Tom Kirk Good morning, Bryan. How are you? Bryan Sekino - Barclays Capital Good. How are you? This is Bryan Sekino on behalf of Adam...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Tue, 28 Oct 2008 11:50:19 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/cash+flow.html"><![CDATA[Cash Flow]]></category>
		<category domain="http://resources.bnet.com/topic/barclays+plc..html"><![CDATA[Barclays Plc.]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
		<category domain="http://resources.bnet.com/topic/hanger+orthopedic+group+inc..html"><![CDATA[Hanger Orthopedic Group Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">BCS</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">HGR</category>
		<category domain="tickers">BCS,HGR</category>
	</item>
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		<title><![CDATA[First Security Group, Inc. Q3 2008 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14037_23-243053.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator  Operator instructions Your first question comes from Charlie Ernst with Sandler O'Neill Asset Management. Charlie Ernst &#8211; Sandler O'Neill Asset Management Good afternoon, guys. Barry Ritchie Hi, Charlie. Charlie Ernst &#8211; Sandler O'Neill Asset Management  Can you add just a little bit of color...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Tue, 21 Oct 2008 17:28:13 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
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		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">FSGI</category>
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		<title><![CDATA[MSCI Inc. F3Q08 (Qtr End 08/31/08) Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-238802.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator  Operator Instructions Your first question comes from Andrew Fones - UBS. Andrew Fones - UBS  I was wondering if you could tell us where your ETF assets were at the end of September. Michael Neborak  This is the figure as of last Friday, approximately...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 02 Oct 2008 14:53:10 -0700</pubDate>
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		<category domain="http://rss.financialcontent.com/stocksymbol">MS</category>
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		<category domain="tickers">MS,UBS</category>
	</item>
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		<title><![CDATA[MF Global Secures Bank Commitment of $450 Million]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_June_13/ai_n26673796]]></link>
		<description><![CDATA[Commitment Marks Final Step in Capital Plan  Accrues for Potential CFTC Actions  NEW YORK -- MF Global (NYSE: MF), a leading broker of exchange-listed futures and options, today announced that a bank syndicate has committed to provide a $450 million new credit facility. When closed, the new credit...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 13 Jun 2008 23:59:59 -0700</pubDate>
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	<item>
		<title><![CDATA[Kaydon Corporation Announces Accrual of Contingent Interest on 4% Contingent Convertible Senior Subordinated Notes Due 2023]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_May_21/ai_n25438194]]></link>
		<description><![CDATA[ANN ARBOR, Mich. -- Kaydon Corporation (NYSE:KDN) today announced that for the period from May 23, 2008 to, but excluding, November 23, 2008 its $200 million 4% Contingent Convertible Senior Subordinated Notes Due 2023 (the "Notes") will, subject to the terms of the indenture under which they were issued, accrue...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 21 May 2008 00:00:00 -0700</pubDate>
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		<title><![CDATA[News in brief.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb6599/is_200804/ai_n26006140]]></link>
		<description><![CDATA[Green energy finance specialist Impax Asset Management has  announced three additions to its portfolio of venture capital  investments. Impax has invested nearly GBP12m in New Earth Solutions,  Nordic Windpower and Emergya Wind Technologies.    The floods throughout summer 2007 have revealed estates, farms and ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 01 Apr 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accrual.html"><![CDATA[accrual]]></category>
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		<title><![CDATA[Bennett Environmental Inc. Announces End of Current Saint Ambroise Campaign; Accrual Related to US Anti Trust Investigation.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5559/is_200803/ai_n25280534]]></link>
		<description><![CDATA[OAKVILLE, ONTARIO, Mar 27, 2008 Marketwire via COMTEX -- Bennett  Environmental Inc. (TSX:BEV) (the "Company" or  "BEI") today announced that it will end its current treatment  campaign at its Saint Ambroise facility on March 29, 2008. The current  campaign started on March 3, 2008 and processed...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 27 Mar 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accrual.html"><![CDATA[accrual]]></category>
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