Followed by Edwards and bear published in his 1961 book "the theory of corporate earnings and measurement of the current operating profit is defined as the sales revenue more than the amount of current production and cost of sales, which can realize the cost savings is in this issue of asset price increases, which can realize the history of the cost savings are the pin commodity costs and the difference between the current purchase price; The realized capital gains are the amount of sales revenue greater than the historical cost when dealing with long-term assets. They argue that "these incremental sums provide investors with a reasonable starting point for measuring the scale of relative affluence and a detailed analysis of the company's operating results and comparable financial conditions". They stress that any full income analysis should take into account both realized and unrealized benefits and classify them by source. When are advantageous to occur, such as no record, will not only lead to current income can't reflect, but also can lead to later to sell assets to income and related costs to wrong ratio; Operating earnings and, on the other hand, the production gains is usually produced by different management decisions, and adopted different circulation form, therefore, make the same comment on both, will weaken the role of the income statement. [R esponding to suggest continued low interest rates and bond purchases at the limiting the central bank's room for manoeuvre in the case of an economic downturn, draghi said the drop was a "the possibility of more distant than it was a year ago". As hicks income concept did not specify what is called "equal wealth", and thus the income concept formed the basis of many debates concept, and the theory of accounting earnings, especially the capital preservation theory has a great influence. In accounting, people used to call "maintaining the same level of affluence" as capital preservation. The following quarterly results chart shows six quarters of growth. Well, the most recent trend within the dental industry and practices is usually to select locum tenens dentist. They are temporary dentists that appeal to certain requirements of the particular clinic limited to a few days and soon move over to a new clinic. This trend continues to be accepted in the field of medicine since a long time, however the trend has currently influenced the dental practice. One of the major factors behind the rapid expansion of this trend is the demand for dentists has increase along with the numbers of professionals usually are not sufficient to enough to focus on the requirements. As a result, just one individual creates a short lived basis in numerous clinics and chambers.