Earnings Per Share = Net Income - Preferred Dividends Average Common Shares {\displaystyle {\mbox{Earnings Per Share}}={\frac {\mbox{Net Income - Preferred Dividends}}{\mbox{Average Common Shares}}}}.
Culinary Arts Instructor. With a masterâs degree in the culinary arts, there are many types of jobs that involve training others in the arts. As a culinary arts instructor, graduates can help train the next generation of chefs, caterers, hospitality professionals, food critics, and other specialists. Nutritionist.
Among the many jobs that are most suitable for food and beverage management certification holders are the following: Food and Beverage Manager Restaurant and Bar Manager