Part A: Measurement of Tangible and Intangible assets under Accounting Standards Assets are classified according to their "tangibility", that are tangible assets or intangible assets. Under tangible assets, are classified as either current or non-current assets. AASB1010 "Recoverable Amount of Non- Current Assets", which applied to non-current assets measured on the cost basis that is requires the carrying mount of non-current assets to be written down to their recoverable amounts when their carrying amount is greater than their recoverable amount. (Parker C, 2001, p497) While the carrying amount of a non-current assets is written down to its recoverable amount, the decrement in that carrying amount must be recognised as an expense in net P/L for the reporting period and must disclose the aggregate carrying amount of each of the assets. ASB1021 "Depreciation" requires non-current assets that have limited useful lives to be depreciated over those useful lives. AASB1041 "Revaluation of Non-Current Assets" which applies to non-current assets measured on either the cost basis or the fair value basis. AASB1041.6.2 requires that an increment shall be credited directly to an asset revaluation reserve account and decrement must be recognised immediately as an expense in net P/L. On the other hand, intangible assets those are readily identifiable and unidentifiable. IAS38 "Intangible assets" defined intangible assets as an asset without physical substance held for use in the production or supply of goods and services, for rental to others, or for administrative purpose. Under ED49: Accounting for identifiable intangible assets, identifiable intangible assets which have been purchased or developed internally by the reporting entity are brought to account as assets and they shall be classified in the financial statements according to type and the period of time over which the reporting entity expects to derive a benefit. Unidentifiable intangible assets, goodwill must be amortised so that it is recognised as...
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The search for personal identity is a fundamental behavior for people who live in a society no mater how hard it is. The self-realization is generally composed of many aspects such as culture, gender and age. In "Naming Myself" by Barara Kingsolver, this theme is central to the topic; in the short story "The Chrysanthemums" by John Steinbeck, the protagonist tries to find a sense beyond her true self likwise. Also, Al Purdy of "The Iron Road", which is not preoccupied with this concept, eventually liberates and reaches his self-realization. The poem "Naming Myself" reveals that the awareness of one's racial identity is important for people. In the poem, the narrator is an one-quarter Chevokee. Her "restless" grandfather fled from his comfortable life to marry her grandmother--a Chevokee woman. He probably feels his life is boring and is curious about Chevokee culture. Although he is forgiven for stealing a horse by his family, he losses his family name because of his marriage. He makes up the name which the narrator guards. Once the narrator could change her name, but she did not do it and keeps it firmly because she is worried about losing his "soul" ?Cher identity and also becomes " restless" just like her grandfather. Obviously she is wise; otherwise she may be suffering between two cultures. In contrast, Elsia in the short story "The Chrysanthemums" is not so lucky. She is eager to find her own self beyond his female's role, so she fails. In this story, Elsia is a mid-aged who has a neat house and a lovely husband. She also is good at gardening. She grows some flourishing chrysanthemums that represent her beauty and his value. When the tinker asks for her flowers, she gives him a pot of chrysanthemum spouts with great joy and even makes...
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Abstract As the stock market continues to crash, aggressive marketing and sleek products by the by PC manufacturers are attempts to set the stage for a strong aggregate performance by PC market. The PC price slicing war currently raging between PC manufacturers is being used to cause market share shifts, and help to tempt consumers ravaged by economic recession to buy more of the product. The present PC demand is bugged down by prevailing recession. Analysts believe that the market will rebound soon economic indicators show signs of improvement. Introduction The PC and the peripherals supply are at the beginning of one of the dynamic period because of emergence of Pentium-Pro and similar next-generation accessories. The computer and information technology survived the concerns and fair of the millennium bug without crashing as speculated, which invariably implied that PC market is here to stay. Goldberg (1998) observed that the combination of lower pricing and non-stop marketing activities would help to keep the PC market hot. Nevertheless, the current recession appears to weaken consumers' purchasing power, which is affecting the current demand for PC. Gill (2002) in her article, stated that despite computer makers best effort to entice business and consumer spender with sleek new hardware, upgraded operating systems and bundle software packages, growth forecasts for the worldwide PC market have been slashed due to continuous reluctance demand particularly in United States and Canada. Discussion and Analysis on Current Demand and Potential Experts in market research are of opinions that PC market in U.S. and Canada is getting slightly saturated especially with older models of various brands. This scenario, in addition to economic recession play significant role in current lower business and consumer demand for PC. Notwithstanding, future market potential is likely to spring back as soon as economy improve, and consumers begin to replace old models...
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As I walked through the orange gates at the McDonald Research Forest, I didn't really know what to expect. It actually turned out to be a unique and interesting experience. Since I haven't put much thought into forestry and the different types that exist, this field trip definitely broadened my horizons. Most of the forest types I visited were among the five that were to be managed in the new forestry plan. By managing these forests, it is said that Oregonians will see social, economical and environmental benefits. The plan was to comprise most of Oregon's forests as layered and older structured types. (Bordelon, 2000) After taking part in this field trip I noticed that this area had not started logging much and has not generated much money for the county. (Milstein, 2002) First of all I encountered the forest in the first stages of an understory, which consisted of herbs and shrubbery. It had one canopy so the forest felt very open and welcoming. There were a few broken limbs and some pieces of logs on the ground. This forest had obviously been logged quite recently. I liked the feel of it as the forest gave off a friendly open vibe. Onward, I took a look at the raw new logging site and compared it to the closed single canopy forest. The new logging site felt closed and the trees were sparsely set. There were many insects as the forest had time for life to settle. This area reminded me a lot of the way the Tillamook forest looked after the huge fires in 1933 and 1945. They left ruins that looked a lot like this site with broken limbs and such. (Wells, 1999) The closed single canopy forest had many trees within close vicinity of each other. It also felt closed...
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Stem cells look to be nothing more than a hollow sphere composed of a clump of tiny, roundish balls. In reality, they are much more than that. Those 40 cells contain all the potential to become a living, breathing human being. Many scientists believe that these cells also have the potential to cure a myriad of diseases, including Alzheimer's disease, Parkinson's disease, diabetes, and many others. The cells of the four day old human embryo can be programmed to become virtually any cell in the body making them a very valuable commodity. All this sounds very promising until one realizes the cost of acquiring these miracle cells. Gathering stem cells from human embryos can be looked at as nothing less that taking a life. (Begley 23) There are multiple reasons that the government should not fund research on embryonic stem cells but the most important has got to be the inevitable destruction of life involved. What good is saving lives when they are being taken at the same time? How much since does that make? Who are we to decide whether these embryos get their chance at life or not? Making a decision like that is playing God. Pure and simple. We don't even know for sure that stem cells can live up to the expectations that scientists have for them. That fact makes stem cell research nothing more than a gamble that might save some lives, but will definitely cost some in the process. Can it really be worth it? Even if stem cells could turn out to be the miracle cure that scientists hope they are, think of the effect on the population and economy. Imagine what it would be like if there was a sharp increase in the elderly population. Perhaps two or three times the number of citizens eligible for social security. The drain that such an occurrence would put on the economy is almost immeasurable. It would...
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The following guide is organized to help you find all the information you need on cervical cancer. This folder contains a fact sheet full of information regarding this disease including definitions, symptoms, causes, treatments, prognosis, etc. After reading this fact sheet you may want to use the footnotes to find further information on each subject. I have also included a guide to internet sites in this packet. On this guide you will find nine internet sites that will help you as you surf the net for more information. These websites are overflowing with interactive pages and helpful resources. Next, you will find a list of several local and online support groups. These will be helpful to you as you learn to cope with having cervical cancer. It is very important to surround yourself with loved ones and people to share your pain and feelings with during these hard times. I also added three magazine articles that I believe you will find interesting and helpful to read. They all deal with cervical cancer in one way or another and are a good source of information. Finally, I have included a medical journal that I found to be extremely helpful in learning what to expect after treatment is over. This article gives detail about what you may experience when you finish treatment. Being diagnosed with cervical cancer is not an easy thing to deal with. It is my hope that after you finish reading through this guide you will better understand your disease, what has happened, what is happening and what lies ahead for you. I encourage you to use any and all of the information that I have provided. It is there for you to use as much as you need to. May the Lord Bless You and Keep You May His...
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Essays on Bluetooth Technology6 Looking after your teeth By the way if, you're wondering where the Bluetooth name originally came from, it named after a Danish Viking and King, Harald Blåtand (translated as Bluetooth in English), who lived in the latter part of the 10th century. Harald Blåtand united and controlled Denmark and Norway (hence the inspiration on the name: uniting devices through Bluetooth). He got his name from his very dark hair which was unusual for Vikings, Blåtand means dark complexion. However a more popular, (but less likely reason), was that Old Harald had a inclination towards eating Blueberries , so much so his teeth became stained with the colour, leaving Harald with a rather unique set of molars. And you thought your teeth were bad... Abstract This paper discusses what is Bluetooth and where it got its name from. It shows how in 1984 Ericsson Corporation began a study to examine radio links as an alternatives to the cables that linked its mobile phones with accessories. Out of this study came the specifications for Bluetooth wireless technology which means one no longer needs to connect, plug into, install, enable or configure the device settings . The paper describes the technology used, the IEEE standards utilized with Bluetooth, regulation of Bluetooth, its develoment and possible risks of utilizing Bluetooth. From The Paper "The Bluetooth Special Interest Group, or SIG, is a group of companies working together to promote and define the Bluetooth specifications. The Bluetooth SIG was founded by five companies to develop the Bluetooth concept as a viable wireless technology standard. The companies are Ericsson, Intel, IBM, Toshiba and Nokia. Other companies like Microsoft, Lucent, 3Com and Motorola later joined the Bluetooth SIG. To date, more than 1,500 companies have joined this group and the specifications are developed, published and promoted by the...
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