Public opinion polls evolved from a book called Public Opinions in 1922 by Walter Lippmann who stressed the importantce of public opinions for policy makers. The first successful straw poll was also published in 1916.
Times Interest Earned - TIE. Loading the player... Times interest earned (TIE) is a metric used to measure a company's ability to meet its debt obligations. The formula is calculated by taking a company's earnings before interest and taxes (EBIT) and dividing it by the total interest payable on bonds and other contractual debt.
The matching principle is one of the basic underlying guidelines in accounting. The matching principle directs a company to report an expense on its income statement in the same period as the related revenues. To illustrate the matching principle, let's assume that all of a company's sales are made through sales representatives (reps) who earn a 10% commission.