General Knowledge Test Essay Topics Exposed

General Knowledge Test Essay Topics Exposed What to Expect From General Knowledge Test Essay Topics? During the exam, you'll have scrap paper, so while you're practicing, write points you need to talk about on paper, ensuring that each and every point talks about this issue. You want the follow these steps for writing plenty of practice essays and you'll understand that your thought method is truly developing in the exact same. Your introduction and conclusion ought to be about one paragraph each, and the body ought to be about a few paragraphs. There are lots of GED-specific study guides you can buy to further help you study and get ready for the essay section, together with the remainder of the test. Consider putting a star beside key differences between the 2 arguments which you find in each individual passage. If it's possible to observe patterns of words or phrases in your incorrect choices along with your correct choices, you will enhance your odds of passing the actua l test. The topics you will discover are supposed to get you to select a side, and argue that side with supportive evidence. To increase your score, retake the exact same test before you know the answers by heart. When it's tricky to compose an essay in 45 minutes, start with taking more time. Practicing in short bursts won't assist you as much as being in a position to practice for the entire time in one uninterrupted session. Then take a couple of minutes to brainstorm what you would like to say about that topic. You're given a few minutes to select your topic, then you've got 50 minutes to compose the essay, so it's good to be careful of time. The author uses words that are precise and increase the essay. End the introduction by restating the essay prompt in your words, as it is the ideal approach to make sure you keep on topic. Finally, make certain your essay is organized. An off-topic essay won't be evaluated. The author employs the traditional five-paragraph essay format. Reading example essays works the exact same way! If you realize that you are stuck in regards to writing an essay, request somebody's assistance to assist you proceed through writing an essay. At the same time that you should definitely construct some complete essays from start to complete, you also need to prepare, generally, by becoming acquainted with each particular section of the essay and the total organizational approach. What You Should Do to Find Out About General Knowledge Test Essay Topics Before You're Left Behind So the overall knowledge test requirements don't seem to be on the cap of the priority list. If you think that you are unable to cope with the task you'd better request skilled guidance. By comparison, some state universities which have a conventional approach to teacher preparation have a number of the maximum passing prices. You do not have to register for the tests. The author starts wi th a clear primary idea and supports the major idea with three related concepts. There are a lot of things you may write about! As a rule you know possible selection of topics beforehand, so I don't understand what things to write situation is extremely improbable. A good example may be choosing your favourite pastime and discussing the way that it benefits you. Sample GED Extended Response passages are all very much like the ones you will notice on your true exam prompt, so they work nicely for familiarizing yourself with the sort of reading you will have to do. The GED asks test-takers to write on many different subject issue. Write neatly so the test graders can easily read what you've written. If at all possible, your test prep should consist of essays scored by means of an instructor. Writing an essay for the literary part of the GED (General Education Development) test needs to be easy, as it's much like writing another type of essay for your class. GED Testing Servi ce is almost always a terrific place to find excellent GED essay topics. Organization Being familiar with the fundamental sections of the GED Extended Response essay structure will help you once you're writing under time restrictions. Improve your GRE Essay Scale score utilizing these free. In the event the subject matter is complicated and should be explained, your aim is going to be to break down a complicated topic into a simple one. Keep in mind the topic needs to be interesting and catching not just for you, but additionally for the instructor. In reality, you can pick any topic which you find interesting. You ought to select the type of topic that's appealing to you. Try to remember that you're NOT writing your opinion on the subject. Start by copying the topic you've been assigned as the very first sentence of your essay. State your opinion on the subject. To begin with, rewrite the assigned topic in your words.

Research Paper Topics For Kids

Research Paper Topics For KidsResearch paper topics for kids should be chosen with care to ensure that they give the highest possible standard of results. Research topics for kids can be as diverse as their interests or for some this is entirely a matter of pure curiosity, but they must also have something to say about it in their written work.Many research papers will come out of the research you perform for your own kids. So it is important that you create a place where these children can write on their own terms about what they are interested in. A good way to accomplish this is to read their work and try to understand how they came up with their ideas.Once you know that they are getting it from the topic that you have selected, then you can get down to the nitty-gritty of finding out more about it. This means that you can go to their literature and look for their teachers. Keep track of your findings to see if it is interesting enough to make it into your own paper. You may also want to ask them for any supplementary material that they have found useful.If you find that they are starting to become familiar with the topic they have chosen, you can start to run some of their older articles into their article. In this way you will be able to get a more clear idea of what they are trying to say.Of course, if they are choosing to write an article about their own interests, you may still have to look at their literature. You can go through their best work to see if it gives you the information you need to move the discussion forward. You can use the same techniques that you used with the literature to get more information about the topic.It is important to make sure that the research paper topics for kids you choose to include a question to stimulate their thinking. When you ask your child if they really have found anything about their topic, you will be getting their opinion and doing so in a real way. You can see if they are open to give you their opinions beca use they can easily show their true thoughts by giving you a written work which expresses what they want to say in a concise way.Writing for children is not just about fun, but it is also about helping them express themselves in a clear and concise way. Doing this will make it much easier for you when it comes time to edit and proofread the final product.

Compare and Contrast Essay Topics For College Students

Compare and Contrast Essay Topics For College StudentsYou need to study for your essay if you want to compare and contrast essay topics for college students. While you may think that just as many topics are available as you are going to take, that is not the case.College students go through a lot of different thoughts while they are writing and will likely make mistakes on the first pass. They are using every resource available to them. This means they need all the help they can get in writing.They may have different types of writing difficulties and may find themselves trying to use search engine optimized keywords. You should also study their writing style. They may write more eloquently when they are excited and they may use words like crazy when they are upset. You should be able to notice this when you are studying them.Another way you can compare and contrast essay topics for college students is by studying the topic you are working on. If you are studying about golf, this migh t mean you need to learn about golf instead of studying about the game. If you are writing on a certain type of animal, this may mean you need to learn more about that animal rather than your writing style.You can use your computer to help you out with your essay. There are many different types of programs online that will help you compare and contrast essay topics for college students. One of these programs will show you how to analyze several essay samples to get a better idea of how the writer will flow and not make all of the same mistakes.The internet is an important tool for writers because it gives them the ability to collaborate with others. They can check what others are saying and this will let them know what people think about your writing. Not only that, it will also allow them to give feedback which is something that can really help improve your craft.When you compare and contrast essay topics for college students, you should remember that everyone has a different style . This means your essays will not all look the same. However, it is important to choose an essay topic that is going to be interesting and meaningful for the reader.

Sample Family Nurse Practitioner Essay

Sample Family Nurse Practitioner EssaySample family nurse practitioner essay is an important component in the assessment of a potential nursing graduate. It allows the applicant to get a better idea of the things that are expected from the post graduate. This is the document that is used in the initial stage of the nursing application process.A sample document can be written in two different ways. You can either use it as the sample document to guide you can write your own document based on the sample.It's highly recommended that you don't read the sample document until you have already filled out your online application. You need to make sure that you have everything correct and well organized. Then, you can use the sample to help you write your own document.A sample family nurse practitioner essay is a one page document that provides the basics of what you will be expected to do. The first paragraph should discuss what the application is all about, how it works and that you are app lying for the post of a family nurse practitioner.Explain why you want to join the profession and where you see yourself in five years. In the second paragraph, explain why you feel you would be a good fit for the post.Describe your strengths and weaknesses. You should explain how you met the requirements for the course and describe how you met the requirements for your current position. Also mention any special qualifications or other considerations that are important to you.It's important to highlight any qualifications or other references that you have and to discuss some of your experience that may have made you stand out from the other applicants. Be sure to touch on what you are qualified for and what you think will make you a good fit for the post.

Stock Dividends and Stock Splits Essay Example

Stock Dividends and Stock Splits Essay For investors, it is important to understand stock dividends and stock splits. Stock dividend is different from stock split.   While it is true that, in both cases, new shares of stock are issued to current stockholders, distinction between the two has been recognized.   The distinctive difference between a stock dividend and a stock split is that in the former, there is a capitalization of earnings or profits, together with a distribution of the added shares which evidence the assets transferred to capital, while in the latter, there is a mere increase in the number of shares which evidence ownership without altering the amount of the capital, surplus or segregated earnings.   In short, a stock split is but a dividing up of the outstanding shares of the corporation into a greater number of units without touching the stockholder’s original proportional participating interest in the corporation.   Stock split is basically one of form and not of substance.Concept of divi dendsA stock corporation subsists to make a profit and to allot a percentage of the profits to its stockholders.   The board of directors of a public corporation may declare dividends out of the unrestricted retained earnings which shall be payable either in cash, or in stock to all stockholders on the basis of outstanding shares held by them.   A dividend is that part or portion of the profits of a corporation set aside, declared and ordered by the directors to be paid ratably to the stockholders on demand or at a fixed time.   It is a payment to stockholders of a corporation as a return on their investment.   It is a feature of a dividend that all of the stockholders of the same class share in it in proportion to the respective amounts of stock which they hold.Without disturbing the capital stock, a dividend is an aggregate amount which can be shared among stockholders.   The term has been considered as suggesting that there must be a surplus or profits to be divided.   To warrant the declaration of dividends, there must be actual bona fide surplus profits or earnings over and above all debts and liabilities of the corporation.   Although a corporation has earned no profit from the current period, it may properly pay dividends from accumulated surplus out of previous years.   On the other hand, dividends may not be declared as long as a shortfall exists although; it has realized actual profit in the current year.Stock dividendsInstead of cash, a corporation may opt to declare stock dividend, which is a dividend payable in unissued or increased or additional shares.   Stock dividends do not decrease the value of the stockholder’s interest; they only bring down the cost per share of the stockholdings. To illustrate, Mr. X owned 200 shares of stock at $10 per share worth $2,000.   The company declared and distributed 25% stock dividend.   Mr. X would now own 250 shares for the same value of $2,000, with a new value per share of $8 ( Heakal, 2003).   A corporation may increase its authorized capital stock by way of stock dividends without touching its unissued shares as long as there are retained earnings to justify the declaration.The declaration of stock dividend may be revoked at anytime before the actual issuance of the stock.   Unlike in cash dividend, a stock dividend requires, as a general rule, more than a mere declaration to make it effective.   It must be approved by the stockholders. Until the stock is actually issued, or at least in some manner especially set apart to the stockholders, its effect is not complete.   The so called stock dividend in shares of the kind already held gives the shareholder nothing in the way of a distribution of assets, but merely divides his existing shares into smaller units.   There is no increase in his proportionate claim upon the assets of the corporation or income by reason of such a paper dividend.   There is no obligation upon the corporation to declare stock dividends, which are not distributions but only a change of the share and capital structure.   Since the declaration of stock dividend gives the stockholder nothing until all the formalities necessary to a valid increase of stock are complied with, its revocation, therefore, takes away nothing.   But unless rescinded, the shareholders have absolute right to their respective shares in the stock dividend so declared and actual delivery of the corresponding certificate is not essential to make the shareholder the owner of the dividend (De Leon, l993).Dividends DatesEssentially, there are three dates to observe in dealing with dividends.   The first to consider is the date of declaration where the board declares dividend and sets the amount of dividend, the payment date and the ex-dividend date. Next is the record date, where all list of of current stockholders who are to receive dividends are rolled up. The most important date is the 2-day period before the record date whi ch is designated as the ex-dividend date. This is to allow completion of all unfinished transactions before the record date.   Those stockholders not on record or do not own the stock before the ex-dividend date will not be entitled to dividend payment. Proceedings not completed at the ex-dividend date, the price of the stock is immediately reduced as dividend payment dilutes the value of the company and investors absorbs the diminution in value (â€Å"Investing†, 2007).Effect of declaration of stock dividendA stock dividend transfers the surplus covered by such dividend into permanent account thereby placing it beyond the power of the board of directors to withdraw from corporate use and to distribute to the stockholders.   Such a capitalization of surplus adds nothing to and takes nothing from the corporation.   The corporation merely transfers the surplus to capital account and issue shares of stock to represent the same.   Such shares may be preferred as well as c ommon stock.After a declaration of stock dividends, the stockholder receives no greater proportional interest in the assets of the corporation that he had before.   In this regard, it is identical in substance with a splitting of original share in which outstanding shares are exchanged for an increased number of new shares of proportionally less par value than the old, leaving the aggregate value of all his stock substantially the same.   Such an increase simply dilutes the shares as they existed before.   The declaration of stock dividend is advantageous to existing creditors of the corporation to the extent that corporate earnings are capitalized, unavailable for distribution to stockholders.   At the same time, it improves the cash position of the corporation with expansion projects or programs eliminating the necessity of borrowing and paying high interest rates.Stock dividends are not taxable as income because they represent merely an unrealized gain to the stockholders who receives nothing from the corporation that answers the definition of income under the revenue code (â€Å"Strengthening†).Illustration:A, B, C, D and E organized a stock corporation with an authorized capital stock of $400,000 divided into 4,000 shares with a par value of $100 per share.   Each subscribed to and paid for 400 shares.   Hence, the actual asset of the corporation at the beginning of the business was $200,000.After a few years of profitable business, the assets of the corporation amounted to $400,000 with no debts.   Instead of declaring cash dividends, it was agreed to increase the capital stock in the form of stock dividends with a total value of $40,000 which amount represents the actual increase of his share or interest in the business.   At the start of the year, each stockholder held 400 shares with a total value of $40,000 which is 1/5 of the total corporate capital of $200,000.   At the close of the year, after stock dividends are declared, each stockholder still holds 1/5 interest in the corporation with his 800 shares worth $80,000 in relation to the increased corporate capital of $400,000.   But the proportional interest of each share in the corporate assets is decreased because of the increase in the number of shares, from 1/2,000 to 1/4,000 (Kennon, 2007).Stock dividend from issue of additional sharesWhenever an increase is made in the capital account of a stock corporation, the increase is valid only when it represents additional shares issued for which the equivalent consideration is received by the corporation.   The increase may be the result of an issue of additional shares or the re-investment of retained earnings effected by the distribution of shares as stock dividend.Hence, a corporation with outstanding no par value shares originally issued at $5 per share cannot increase its capital account by transferring its surplus to its capital account without issuing additional shares for the amount transferr ed.   Under such method, stockholders who have already paid in full their no par value shares would in effect be made to pay additional amounts for the same shares to increase their value.   No par value shares of capital stock issued shall be deemed fully paid and non-assessable.   Once no par value shares have been issued at their issued price, their value can no longer be changed.   Accordingly, such stock dividend by a transfer of the surplus to capital with no shares to be issued cannot be validly made (De Leon, 1993).Stock dividend distinguished from cash dividendStock dividend does not involve any disbursement to the stockholders of accumulated earnings, while cash dividend involves disbursement of said earnings.   Corporate creditors may reach for stock dividends, being still part of corporate property, while cash dividend declared and paid becomes the absolute property of the stockholders and cannot be reached by the creditors.   While corporate capital is incre ased by a stock dividend, cash dividend does not.   Except in the sense that capital stock constitute a liability, no debt from the corporation to the stockholders is created by the declaration of stock dividend.   The declaration of cash dividend creates an obligation to the stockholders who then hold such stock.It is important to note that a dividend payable in stock is not synonymous with, and is not always or necessarily, a stock dividend.   A dividend payable in stock may, under some circumstances, is a cash dividend, as where the dividend consists in treasury stocks or in stocks of another corporation.Stock splitsThe board of directors may approve a stock split when the market is too high or too low, as sometimes investors are forestalled from buying or keeping their stocks.   In stock split, the market per share is adjusted by the same ratio which results in additional shares being issued and the market price being reduced to a trading level to attract investors. Stoc k splits are generally carried out in two different ways.   In a par value stock, the original certificate is converted into a new certificate validating the original shares, plus the new shares issued.   In a no par value stock, the stockholder keeps his original certificate but receives additional certificates for the additional shares issued. In either case, the split merely changes the number of outstanding shares without affecting the stockholders’ equity or the capital stock (Heakal, 2003).Illustration:X Corporation has 100,000 outstanding shares of stock, with a par value of $10 per share.   The board of directors feels that a lower price is necessary to attract more investors, it authorized that the 100,000 shares be replaced by 500,000 with a par value of $2.   Thus each stockholder will receive 5 shares in exchange for each share owned.   This increase in the number of outstanding share is referred to as stock split (Little, 2007).On the other hand, the re verse stock split, involves the reduction of the outstanding shares into a smaller number of shares and it is done when it is felt that a higher price for the shares will be advantageous to the corporation.   Thus, in the same example above, the 100,000 outstanding shares may be called in and replaced by 50,000 shares with a par value of $20 per share.   There is an increase in the par value of outstanding shares with a corresponding reduction in the number of shares issued.If a stock splits, it does not make it a better investment or enlarges the share in the company’s earnings nor does it affect materially short sellers. The aim of stock splits is to lower the trading price of a stock to a level viewed as popular to investors. It is comfortable to purchase stock at $10 per share than at $100 per share. Hence, when share prices have moved up considerably, publicly-listed companies declare stock split.ConclusionOne way or another, the stock itself may change, whether it i s a stock split or a stock dividend.   It is crucial that an investor must be fully aware of the character of corporate actions to understand how a corporate decision affects his interest in the business. Corporate action may bring a change in the stock (â€Å"Corporate†).Whether it is cash dividend or stock dividend, dividends matter. It is the evidence of profitability.   It offers unvarying return on a less secure investment. Dividends grow as the company grows thus providing more economic value to the investors. Some investors profit from dividends.   Investors would purchase stocks right after dividend is declared and sell it after collecting the dividend, thus, receiving dividend at no cost.   However, this does not usually happen successfully as the dividend payout reflects immediately the stock price.It is important that an investor understands stock splits.   Stock splits do not change the equity of the company or the net assets of the business.   Board o f directors approves stock splits to maintain high level of trading activity of its stock. Sometimes a reverse stock split is decided to discourage small investors and maintain its status because a relatively low stock price is considered highly speculative and often trades over the counter. Stock Dividends and Stock Splits Essay Example Stock Dividends and Stock Splits Essay For investors, it is important to understand stock dividends and stock splits. Stock dividend is different from stock split.   While it is true that, in both cases, new shares of stock are issued to current stockholders, distinction between the two has been recognized.   The distinctive difference between a stock dividend and a stock split is that in the former, there is a capitalization of earnings or profits, together with a distribution of the added shares which evidence the assets transferred to capital, while in the latter, there is a mere increase in the number of shares which evidence ownership without altering the amount of the capital, surplus or segregated earnings.   In short, a stock split is but a dividing up of the outstanding shares of the corporation into a greater number of units without touching the stockholder’s original proportional participating interest in the corporation.   Stock split is basically one of form and not of substance.Concept of divi dendsA stock corporation subsists to make a profit and to allot a percentage of the profits to its stockholders.   The board of directors of a public corporation may declare dividends out of the unrestricted retained earnings which shall be payable either in cash, or in stock to all stockholders on the basis of outstanding shares held by them.   A dividend is that part or portion of the profits of a corporation set aside, declared and ordered by the directors to be paid ratably to the stockholders on demand or at a fixed time.   It is a payment to stockholders of a corporation as a return on their investment.   It is a feature of a dividend that all of the stockholders of the same class share in it in proportion to the respective amounts of stock which they hold.Without disturbing the capital stock, a dividend is an aggregate amount which can be shared among stockholders.   The term has been considered as suggesting that there must be a surplus or profits to be divided.   To warrant the declaration of dividends, there must be actual bona fide surplus profits or earnings over and above all debts and liabilities of the corporation.   Although a corporation has earned no profit from the current period, it may properly pay dividends from accumulated surplus out of previous years.   On the other hand, dividends may not be declared as long as a shortfall exists although; it has realized actual profit in the current year.Stock dividendsInstead of cash, a corporation may opt to declare stock dividend, which is a dividend payable in unissued or increased or additional shares.   Stock dividends do not decrease the value of the stockholder’s interest; they only bring down the cost per share of the stockholdings. To illustrate, Mr. X owned 200 shares of stock at $10 per share worth $2,000.   The company declared and distributed 25% stock dividend.   Mr. X would now own 250 shares for the same value of $2,000, with a new value per share of $8 ( Heakal, 2003).   A corporation may increase its authorized capital stock by way of stock dividends without touching its unissued shares as long as there are retained earnings to justify the declaration.The declaration of stock dividend may be revoked at anytime before the actual issuance of the stock.   Unlike in cash dividend, a stock dividend requires, as a general rule, more than a mere declaration to make it effective.   It must be approved by the stockholders. Until the stock is actually issued, or at least in some manner especially set apart to the stockholders, its effect is not complete.   The so called stock dividend in shares of the kind already held gives the shareholder nothing in the way of a distribution of assets, but merely divides his existing shares into smaller units.   There is no increase in his proportionate claim upon the assets of the corporation or income by reason of such a paper dividend.   There is no obligation upon the corporation to declare stock dividends, which are not distributions but only a change of the share and capital structure.   Since the declaration of stock dividend gives the stockholder nothing until all the formalities necessary to a valid increase of stock are complied with, its revocation, therefore, takes away nothing.   But unless rescinded, the shareholders have absolute right to their respective shares in the stock dividend so declared and actual delivery of the corresponding certificate is not essential to make the shareholder the owner of the dividend (De Leon, l993).Dividends DatesEssentially, there are three dates to observe in dealing with dividends.   The first to consider is the date of declaration where the board declares dividend and sets the amount of dividend, the payment date and the ex-dividend date. Next is the record date, where all list of of current stockholders who are to receive dividends are rolled up. The most important date is the 2-day period before the record date whi ch is designated as the ex-dividend date. This is to allow completion of all unfinished transactions before the record date.   Those stockholders not on record or do not own the stock before the ex-dividend date will not be entitled to dividend payment. Proceedings not completed at the ex-dividend date, the price of the stock is immediately reduced as dividend payment dilutes the value of the company and investors absorbs the diminution in value (â€Å"Investing†, 2007).Effect of declaration of stock dividendA stock dividend transfers the surplus covered by such dividend into permanent account thereby placing it beyond the power of the board of directors to withdraw from corporate use and to distribute to the stockholders.   Such a capitalization of surplus adds nothing to and takes nothing from the corporation.   The corporation merely transfers the surplus to capital account and issue shares of stock to represent the same.   Such shares may be preferred as well as c ommon stock.After a declaration of stock dividends, the stockholder receives no greater proportional interest in the assets of the corporation that he had before.   In this regard, it is identical in substance with a splitting of original share in which outstanding shares are exchanged for an increased number of new shares of proportionally less par value than the old, leaving the aggregate value of all his stock substantially the same.   Such an increase simply dilutes the shares as they existed before.   The declaration of stock dividend is advantageous to existing creditors of the corporation to the extent that corporate earnings are capitalized, unavailable for distribution to stockholders.   At the same time, it improves the cash position of the corporation with expansion projects or programs eliminating the necessity of borrowing and paying high interest rates.Stock dividends are not taxable as income because they represent merely an unrealized gain to the stockholders who receives nothing from the corporation that answers the definition of income under the revenue code (â€Å"Strengthening†).Illustration:A, B, C, D and E organized a stock corporation with an authorized capital stock of $400,000 divided into 4,000 shares with a par value of $100 per share.   Each subscribed to and paid for 400 shares.   Hence, the actual asset of the corporation at the beginning of the business was $200,000.After a few years of profitable business, the assets of the corporation amounted to $400,000 with no debts.   Instead of declaring cash dividends, it was agreed to increase the capital stock in the form of stock dividends with a total value of $40,000 which amount represents the actual increase of his share or interest in the business.   At the start of the year, each stockholder held 400 shares with a total value of $40,000 which is 1/5 of the total corporate capital of $200,000.   At the close of the year, after stock dividends are declared, each stockholder still holds 1/5 interest in the corporation with his 800 shares worth $80,000 in relation to the increased corporate capital of $400,000.   But the proportional interest of each share in the corporate assets is decreased because of the increase in the number of shares, from 1/2,000 to 1/4,000 (Kennon, 2007).Stock dividend from issue of additional sharesWhenever an increase is made in the capital account of a stock corporation, the increase is valid only when it represents additional shares issued for which the equivalent consideration is received by the corporation.   The increase may be the result of an issue of additional shares or the re-investment of retained earnings effected by the distribution of shares as stock dividend.Hence, a corporation with outstanding no par value shares originally issued at $5 per share cannot increase its capital account by transferring its surplus to its capital account without issuing additional shares for the amount transferr ed.   Under such method, stockholders who have already paid in full their no par value shares would in effect be made to pay additional amounts for the same shares to increase their value.   No par value shares of capital stock issued shall be deemed fully paid and non-assessable.   Once no par value shares have been issued at their issued price, their value can no longer be changed.   Accordingly, such stock dividend by a transfer of the surplus to capital with no shares to be issued cannot be validly made (De Leon, 1993).Stock dividend distinguished from cash dividendStock dividend does not involve any disbursement to the stockholders of accumulated earnings, while cash dividend involves disbursement of said earnings.   Corporate creditors may reach for stock dividends, being still part of corporate property, while cash dividend declared and paid becomes the absolute property of the stockholders and cannot be reached by the creditors.   While corporate capital is incre ased by a stock dividend, cash dividend does not.   Except in the sense that capital stock constitute a liability, no debt from the corporation to the stockholders is created by the declaration of stock dividend.   The declaration of cash dividend creates an obligation to the stockholders who then hold such stock.It is important to note that a dividend payable in stock is not synonymous with, and is not always or necessarily, a stock dividend.   A dividend payable in stock may, under some circumstances, is a cash dividend, as where the dividend consists in treasury stocks or in stocks of another corporation.Stock splitsThe board of directors may approve a stock split when the market is too high or too low, as sometimes investors are forestalled from buying or keeping their stocks.   In stock split, the market per share is adjusted by the same ratio which results in additional shares being issued and the market price being reduced to a trading level to attract investors. Stoc k splits are generally carried out in two different ways.   In a par value stock, the original certificate is converted into a new certificate validating the original shares, plus the new shares issued.   In a no par value stock, the stockholder keeps his original certificate but receives additional certificates for the additional shares issued. In either case, the split merely changes the number of outstanding shares without affecting the stockholders’ equity or the capital stock (Heakal, 2003).Illustration:X Corporation has 100,000 outstanding shares of stock, with a par value of $10 per share.   The board of directors feels that a lower price is necessary to attract more investors, it authorized that the 100,000 shares be replaced by 500,000 with a par value of $2.   Thus each stockholder will receive 5 shares in exchange for each share owned.   This increase in the number of outstanding share is referred to as stock split (Little, 2007).On the other hand, the re verse stock split, involves the reduction of the outstanding shares into a smaller number of shares and it is done when it is felt that a higher price for the shares will be advantageous to the corporation.   Thus, in the same example above, the 100,000 outstanding shares may be called in and replaced by 50,000 shares with a par value of $20 per share.   There is an increase in the par value of outstanding shares with a corresponding reduction in the number of shares issued.If a stock splits, it does not make it a better investment or enlarges the share in the company’s earnings nor does it affect materially short sellers. The aim of stock splits is to lower the trading price of a stock to a level viewed as popular to investors. It is comfortable to purchase stock at $10 per share than at $100 per share. Hence, when share prices have moved up considerably, publicly-listed companies declare stock split.ConclusionOne way or another, the stock itself may change, whether it i s a stock split or a stock dividend.   It is crucial that an investor must be fully aware of the character of corporate actions to understand how a corporate decision affects his interest in the business. Corporate action may bring a change in the stock (â€Å"Corporate†).Whether it is cash dividend or stock dividend, dividends matter. It is the evidence of profitability.   It offers unvarying return on a less secure investment. Dividends grow as the company grows thus providing more economic value to the investors. Some investors profit from dividends.   Investors would purchase stocks right after dividend is declared and sell it after collecting the dividend, thus, receiving dividend at no cost.   However, this does not usually happen successfully as the dividend payout reflects immediately the stock price.It is important that an investor understands stock splits.   Stock splits do not change the equity of the company or the net assets of the business.   Board o f directors approves stock splits to maintain high level of trading activity of its stock. Sometimes a reverse stock split is decided to discourage small investors and maintain its status because a relatively low stock price is considered highly speculative and often trades over the counter.