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A mathematical model that uses financial ratios and eight variables to identify whether a company has manipulated its earnings. The variables are constructed from the data in the company's financial statements and, once calculated, create an M-Score to describe the degree to which the earnings have been manipulated.
How typing tests are calculated. The most important and basic score is  words per minute , or  wpm  for short. Often, this is a corrected score, where each error made during the test reduces the words per minute by one.Another common score is an accuracy percentage -- which is simply the number of words you got right compared to how many you typed. For instance, 90% accuracy means you averaged 9 out of 10 words right.ften, this is a corrected score, where each error made during the test reduces the words per minute by one. Another common score is an accuracy percentage -- which is simply the number of words you got right compared to how many you typed.