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	<title><![CDATA[revenue recognition Resources | BNET]]></title>
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	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to revenue recognition]]></description>
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		<title><![CDATA[Execs Named in Bulk of SEC Fraud Cases: Study]]></title>
		<link><![CDATA[http://www.bnet.com/2407-13071_23-374555.html]]></link>
		<description><![CDATA[WASHINGTON (<a href="http://resources.bnet.com/index.php?source=Reuters">Reuters</a>) - Company officers were named in 81 percent of the enforcement cases brought by the U.S. Securities and Exchange Commission in 2008, according to a study released Tuesday.Financial executives such as chief financial officers and accounting officers accounted for 44 percent of the individuals alleged to have committed...]]></description>
		<s:doctype><![CDATA[News items]]></s:doctype>
		<pubDate>Wed, 16 Dec 2009 23:23:58 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[Accounting]]></category>
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		<category domain="http://resources.bnet.com/topic/fraud.html"><![CDATA[Fraud]]></category>
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		<category domain="http://resources.bnet.com/topic/revenue+recognition.html"><![CDATA[Revenue Recognition]]></category>
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		<title><![CDATA[Lessons Not Learned at ITT Educational Services]]></title>
		<link><![CDATA[http://industry.bnet.com/technology/10004107/lessons-not-learned-at-itt-educational-services/]]></link>
		<description><![CDATA[ITT Educational Services reported that new student enrollment increased 27.2 percent to 27,738 in its third quarter. With private sector lending still in decline, the for-profit educator is increasingly funding growth through an internal loan program. Despite more lending to sub-prime enrollees, few industry watchers seem concerned that the emperor...]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Wed, 18 Nov 2009 10:13:38 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/student.html"><![CDATA[Student]]></category>
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		<category domain="http://resources.bnet.com/topic/david+phillips.html"><![CDATA[David Phillips]]></category>
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		<title><![CDATA[Sapient Corporation Q3 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14061_23-361965.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator instructions And we have a question from the line Rod Bourgeois of Bernstein. Please proceed. Rod Bourgeois &#8211; Bernstein Yes, Rod Bourgeois here. Hey, one of the first things to enquire about the differential across the different regions. Your European growth was excellent on an organic...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 05 Nov 2009 19:03:08 -0800</pubDate>
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		<category domain="http://rss.financialcontent.com/stocksymbol">SAPE</category>
		<category domain="tickers">SAPE</category>
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		<title><![CDATA[Safeguard Scientifics, Inc. Q3 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14061_23-360742.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator instructions Our first question is coming from Bob Labick with CJS Securities. Bob Labick - CJS Securities Good morning. Steve Zarrilli Hi Bob. Bob Labick - CJS Securities Hi. I recognized that you have just mentioned you had a very long 90-minute call for Clarient last...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Wed, 04 Nov 2009 09:57:06 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/revenue.html"><![CDATA[Revenue]]></category>
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		<category domain="http://resources.bnet.com/topic/safeguard+scientifics+inc..html"><![CDATA[Safeguard Scientifics Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/revenue+recognition.html"><![CDATA[Revenue Recognition]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">SFE</category>
		<category domain="tickers">SFE</category>
	</item>
	<item>
		<title><![CDATA[Strayer Education, Inc. Q3 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-358636.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Thank you. Operator instructions And we&#8217;ll go first with Sara Gubins with Bank of America Merrill Lynch. Sara Gubins - Bank of America/Merrill Lynch Hi. Thanks. Good morning. Rob Silberman Good morning, Sara. Sara Gubins - Bank of America/Merrill Lynch First question, could you talk about the...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 29 Oct 2009 13:13:07 -0700</pubDate>
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		<category domain="http://resources.bnet.com/topic/strayer+education+inc..html"><![CDATA[Strayer Education Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">STRA</category>
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		<title><![CDATA[First Solar, Inc. Q3 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14061_23-358155.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator [Operator Instructions] We&#8217;ll take our first question from Steve O'Rourke, with Deutsche Bank. Steve O'Rourke &#8211; Deutsche Bank Securities  Hi thank you. Just a, a first question how should we be thinking about system business gross margin going forward is there, is there a metrics you...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Wed, 28 Oct 2009 15:56:07 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/first+solar+inc..html"><![CDATA[First Solar 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">FSLR</category>
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		<title><![CDATA[Apollo Group Q4 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14031_23-357616.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Thank you. Ladies and gentlemen, at this time we will open the call for a question-and-answer session. Operator Instructions. And your first question comes from Andrew Fones with UBS. Andrew Fones - UBS, Yes, thank you. Just regarding the SEC enquiry, I was wondering if you can...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Tue, 27 Oct 2009 21:08:08 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/settlement.html"><![CDATA[Settlement]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">APOL</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">UBS</category>
		<category domain="tickers">APOL,UBS</category>
	</item>
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		<title><![CDATA[Apollo Group F4Q09 (Qtr End 08/31/09) Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14031_23-357643.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Thank you. Ladies and gentlemen, at this time we will open the call for a question-and-answer session. Operator Instructions. And your first question comes from Andrew Fones with UBS. Andrew Fones - UBS Yes, thank you. Just regarding the SEC enquiry, I was wondering if you can...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Tue, 27 Oct 2009 21:08:08 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/settlement.html"><![CDATA[Settlement]]></category>
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		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">APOL</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">UBS</category>
		<category domain="tickers">APOL,UBS</category>
	</item>
	<item>
		<title><![CDATA[Intevac Inc. Q3 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14049_23-356945.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator Instructions Your first question comes from Bill Ong - Merriman. Bill Ong - Merriman So I understand that your visibility is limited to 2010, but can you offer some color on what type of seasonality can we expect in 2010, maybe go through some potential scenarios...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Mon, 26 Oct 2009 18:02:09 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/revenue.html"><![CDATA[Revenue]]></category>
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		<category domain="http://resources.bnet.com/topic/needham+%2526+co..html"><![CDATA[Needham & Co.]]></category>
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		<category domain="http://resources.bnet.com/topic/intevac+inc..html"><![CDATA[Intevac Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">IVAC</category>
		<category domain="tickers">IVAC</category>
	</item>
	<item>
		<title><![CDATA[Otelco, Inc. Q2 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14061_23-329369.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator instructions And we&#8217;ll go first to Dave Coleman with RBC. Dave Coleman &#8211; RBC Thank you. I dialed in late, so my apologies if you&#8217;ve already addresses this. But could you update us on the CLEC business in Maine and the success at getting the backlog...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 06 Aug 2009 10:15:29 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/competitive+local+exchange+carrier.html"><![CDATA[Competitive Local Exchange Carrier]]></category>
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		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
		<category domain="http://resources.bnet.com/topic/debt.html"><![CDATA[Debt]]></category>
		<category domain="http://resources.bnet.com/topic/otelco+inc..html"><![CDATA[Otelco Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">OTT</category>
		<category domain="tickers">OTT</category>
	</item>
	<item>
		<title><![CDATA[Phase Forward, Inc. Q2 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14061_23-325477.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator Operator Instructions Your first question comes from the line of Steven Crowley - Craig-Hallum Capital Group.   Steven Crowley - Craig-Hallum Capital Group My question is related to service margin. You had a very nice quarter in service margin but obviously that is where the...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Mon, 27 Jul 2009 19:11:17 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/acquisition.html"><![CDATA[Acquisition]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/business.html"><![CDATA[Business]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
		<category domain="http://resources.bnet.com/topic/phase+forward+inc..html"><![CDATA[Phase Forward Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/mergers+%2526+acquisitions.html"><![CDATA[Mergers & Acquisitions]]></category>
		<category domain="http://resources.bnet.com/topic/corporate+law.html"><![CDATA[Corporate Law]]></category>
		<category domain="http://resources.bnet.com/topic/revenue+recognition.html"><![CDATA[Revenue Recognition]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">PFWD</category>
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	</item>
	<item>
		<title><![CDATA[Tellabs, Inc., Q2 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14061_23-325203.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator  Operator Instructions.  Your first question comes from the line of Steven O&#8217;Brien - J.P. Morgan. Steven O&#8217;Brien - J.P. Morgan  Can I ask first on the broadband data results and the revenue recognition this quarter; we understand there&#8217;s a bit of one-quarter impact...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Mon, 27 Jul 2009 10:29:26 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/revenue.html"><![CDATA[Revenue]]></category>
		<category domain="http://resources.bnet.com/topic/china.html"><![CDATA[China]]></category>
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		<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/revenue+recognition.html"><![CDATA[Revenue Recognition]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">TLAB</category>
		<category domain="tickers">TLAB</category>
	</item>
	<item>
		<title><![CDATA[Cohu, Inc. F2Q09 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14061_23-323848.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator  Operator Instructions Your first question comes from Vernon Essi - Needham & Company. Vernon Essi - Needham & Company  Thank you very much. What is the turn here in the orders? James Donahue Yes. It looks a little better than it has been for...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Wed, 22 Jul 2009 18:40:56 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/needham+%2526+co..html"><![CDATA[Needham & Co.]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
		<category domain="http://resources.bnet.com/topic/cohu+inc..html"><![CDATA[Cohu Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">COHU</category>
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	</item>
	<item>
		<title><![CDATA[Cohu, Inc. Q2 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14061_23-323912.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator  Operator Instructions Your first question comes from Vernon Essi - Needham & Company. Vernon Essi - Needham & Company  Thank you very much. What is the turn here in the orders? James Donahue Yes. It looks a little better than it has been for...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Wed, 22 Jul 2009 18:40:56 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/needham+%2526+co..html"><![CDATA[Needham & Co.]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
		<category domain="http://resources.bnet.com/topic/cohu+inc..html"><![CDATA[Cohu Inc.]]></category>
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		<category domain="http://resources.bnet.com/topic/revenue+recognition.html"><![CDATA[Revenue Recognition]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">COHU</category>
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	</item>
	<item>
		<title><![CDATA[Sucampo Pharmaceuticals, Inc. Q1 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14055_23-300569.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator Instructions. Your first question comes from the line of Jim Molloy with Caris & Company. Please proceed. Jim Molloy - Caris & Company $15 million was the topline number from Takeda for Amitiza. Is that correct? Jan Smilek That is correct. Jim Molloy - Caris &...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Fri, 08 May 2009 17:49:12 -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>
		<category domain="http://resources.bnet.com/topic/caris+%2526+co..html"><![CDATA[Caris & Co.]]></category>
		<category domain="http://resources.bnet.com/topic/sucampo+pharmaceuticals+inc..html"><![CDATA[Sucampo Pharmaceuticals Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/sales+strategy.html"><![CDATA[Sales Strategy]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">SCMP</category>
		<category domain="tickers">SCMP</category>
	</item>
	<item>
		<title><![CDATA[Eurand N.V. Q1 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-299825.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator  Thank you. We will now be conducting a question-and-answer session. Operator Instructions Our first question is coming from Rich Silver from Barclays Capital. Rich Silver - Barclays Capital Good morning. Gearoid Faherty Hi, Rich. Rich Silver - Barclays Capital Can you just talk about SG&A; you...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 07 May 2009 07:04:19 -0700</pubDate>
		<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/research+%2526+development.html"><![CDATA[Research & Development]]></category>
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		<category domain="http://resources.bnet.com/topic/operational+accounting.html"><![CDATA[Operational Accounting]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">BCS</category>
		<category domain="tickers">BCS</category>
	</item>
	<item>
		<title><![CDATA[Cognex Corporation Q1 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14061_23-295129.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Thank you. [Operator Instructions]. Richard Morin I have a question, operator? Operator Go ahead. Richard Morin Where are the questions? Operator The first question comes from Richard Eastman from Robert W. Baird. Richard Eastman - Robert W. Baird Hi. Just a couple of things. One, Dr. Bob,...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Mon, 04 May 2009 18:25:40 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/revenue.html"><![CDATA[Revenue]]></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/cognex.html"><![CDATA[Cognex]]></category>
		<category domain="http://resources.bnet.com/topic/revenue+recognition.html"><![CDATA[Revenue Recognition]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">CGNX</category>
		<category domain="tickers">CGNX</category>
	</item>
	<item>
		<title><![CDATA[Genoptix, Inc. Q1 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-294904.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator  Thank you. Operator Instructions. And our first question comes from the line of Adam Feinstein with Barclays Capital. Go ahead. Adam Feinstein - Barclays Capital  Okay. Thank you. Very strong quarter. Maybe just to start, can you just talk a little bit about the competitive...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Mon, 04 May 2009 11:01:12 -0700</pubDate>
		<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>
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		<category domain="http://rss.financialcontent.com/stocksymbol">BCS</category>
		<category domain="tickers">BCS</category>
	</item>
	<item>
		<title><![CDATA[Spirit AeroSystems Holdings Q1 2009 Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-294396.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Thank you, sir. Operator Instructions. Our first question will come from the line of Howard Rubel of Jefferies. Howard Rubel - Jefferies & Co. Thank you. Good morning, gentlemen. Jeff Turner Good morning, Howard. Rick Schmidt Good morning, Howard. Howard Rubel - Jefferies & Co. I want...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Fri, 01 May 2009 15:22:18 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/margin.html"><![CDATA[Margin]]></category>
		<category domain="http://resources.bnet.com/topic/revenue+recognition.html"><![CDATA[Revenue Recognition]]></category>
		<category domain="http://resources.bnet.com/topic/operational+accounting.html"><![CDATA[Operational Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/financial+services.html"><![CDATA[Financial Services]]></category>
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		<category domain="http://resources.bnet.com/topic/axel+springer+ag.html"><![CDATA[Axel Springer AG]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">SPR</category>
		<category domain="tickers">SPR</category>
	</item>
	<item>
		<title><![CDATA[Aon Corporation Q1 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14031_23-294179.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator Instructions. Our first question is from the line of Keith Walsh - Citi. Keith Walsh - Citi Greg, first on reinsurance, I personally was expecting higher organic revenue there with the pricing chatter that we would be hearing out there in the industry, maybe if you...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Fri, 01 May 2009 11:23:19 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/revenue.html"><![CDATA[Revenue]]></category>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/aon+corp..html"><![CDATA[Aon Corp.]]></category>
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		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
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		<category domain="http://resources.bnet.com/topic/pricing.html"><![CDATA[Pricing]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">AOC</category>
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