...16.替换段落985-20-25-9至段落25-10，并链接转换到段落730-10-65-1，如下： 985-20-25-9 根据2009年更新的会计准则，替换段落985-20-25-9。 985-20-25-10 根据2009年更新的会计准则，替换段落985-20-25-10。 17.修正段落 985-20-55-13，并链接转换到段落730-10-65-1，如下： 985-20-55-13 会计主体准备购买软件并将其集成到另一个软件或硬件产品中。不论在购买时技术的可行性是否确定，所购买的用于销售、租用或者任何商业用途的电脑软件在取得时其成本应予以资本化 18. 替换段落985-20-55-14和它的相关标题，并链接转换到段落730-10-65-1，如下： 985-20-55-14 根据2009年更新的会计准则，替换段落985-20-25-14。 19.修正段落985-20-55-18，并链接转换到段落730-10-65-1，如下： 985-20-55-18 在技术可行性提升已被确认并副标题 730-10的规定入账之前，产品改良的成本被认为是研发的一部分。如果初始产品不再作商业用途，根据可变现净值测试和摊销规定，初始产品的任何未摊销成本应被归入改良成本中。如果初始产品同改良一起保留在市场上，初始产品的未摊销成本应该被在初始产品和改良之间分配。 20.修正段落985-350-25-1，并链接转换到段落730-10-65-1，如下： 985-350-25-1 段落985-20-25-3规定在技术可行性确定后生产产品发生的成本应予以资本化。段落985-20-25-8规定购买的软件将来作其他用途的其成本应予以资本化 对Topic350 的修正 修正段落350-30-35-7，并链接转换到段落730-10-65-1，如下： 350-30-35-7 无形资产不能在入账时被减记或冲销，除非它在该时期内受损。 22.修正段落350-30-35-17A，并链接转换到段落730-10-65-1，如下： 350-30-35-17A 在企业合并或者资产收购时用于研发活动的无形资产将被认为是不确定部分，直到相关研发工作完成或中止。在这段时间内那些被认为是不确定性的资产，他们不会被摊销但应根据后面的内容进行减值测试。一旦研发工作完成或中止，会计主体将以这部分的指导为基础决定资产的使用寿命。与段落360-10-35-49中的指导一致，通过公司合并取得的暂时被闲置的无形资产和被弃置的无形资产一样，不入账。 23. 修正段落350-30-50-1，并链接转换到段落730-10-65-1，如下： 350-30-50-1对于无形资产，不论是单独取得的或是作为资产组的一部分（在资产收购中取得或在企业合并中取得），所有下面的信息都应在入账时在财务报表附注中披露： a.以下所有是对于用于摊销的无形资产： 1. 被分配的总数和任何主要无形资产种类被分配的数量 2. 任何明显的残余价值的总量和主要无形资场种类残余价值的数量 3. 加权平均摊销期的总量和主要无形资产种类的加权平均摊销期 b. 对于没有被摊销的无形资产，被分配的总数和被分配到任何主要无形资产种类的数量 c. 在一笔交易中除了企业合并所取得的研发资产的数量 d. 按主要无形资产的种类，对于附着更新或扩展段落的资产，在下一个更新或扩展前的（包括显式和隐式）加权平均摊销期间。 除了商誉，如果合计取得的无形资产公允价值是值得注意的，信息也应在每一个重要的企业合并中或者在重要的非重要企业合并的集合中予以披露。 ...
Words: 270 - Pages: 2
...Hi, Thank you for your e-mail. Please note that I will be out of office on 17th of December 2012 and will have limited access to e-mails. I will reply to your mail on the 18th upon my return to work. Sincerely regret the inconvenience caused. Thank You & Best Regards, Harsha Amarasinghe Hi, Thank you for your e-mail. Please note that I will be out of office on 17th of December 2012 and will have limited access to e-mails. I will reply to your mail on the 18th upon my return to work. Sincerely regret the inconvenience caused. Thank You & Best Regards, Harsha Amarasinghe Hi, Thank you for your e-mail. Please note that I will be out of office on 17th of December 2012 and will have limited access to e-mails. I will reply to your mail on the 18th upon my return to work. Sincerely regret the inconvenience caused. Thank You & Best Regards, Harsha Amarasinghe Hi, Thank you for your e-mail. Please note that I will be out of office on 17th of December 2012 and will have limited access to e-mails. I will reply to your mail on the 18th upon my return to work. Sincerely regret the inconvenience caused. Thank You & Best Regards, Harsha Amarasinghe Hi, Thank you for your e-mail. Please note that I will be out of office on 17th of December 2012 and will have limited access to e-mails. I will reply to your mail on the 18th upon my return to work. Sincerely regret the inconvenience caused. Thank You & Best Regards, Harsha...
Words: 495 - Pages: 2
...following tables show the amount of concrete mix each plant can provide and required quantities for each project: Al Kobaisi Group Plants | Supply | P1 | 200 m3/day | P2 | 450 m3/day | P3 | 325 m3/day | Project Name | Demand | M1 | 100 m3/day | M2 | 375 m3/day | M3 | 500 m3/day | Al Kobaisi Group will rent the trucks from a transportation company to transfer the concrete mix from the plants to the sites. Sales manager of Al Kobaisi Group wants to know the optimum way of assignment of trucks in which the cost will be minimum. Use the below table in order to help the manager in taking the decision using one of the L.P models. P/M | M1 | M2 | M3 | Supply | P1 | 20 | 5 | 13 | 200 | P2 | 9 | 18 | 7 | 450 | P3 | 11 | 16 | 23 | 325 | Demand | 100 | 375 | 500 | | In order to solve the above mentioned problem we are going to use transportation model. However, before starting the solution a brief description of the model will be illustrated as follow: Transportation Problem Many practical problems in operations research can be broadly formulated as linear programming problems, for which the simplex this is a general method and cannot be used for specific types of problems like, (i) transportation models, (ii) transshipment models and (iii) the assignment models. The above models are also basically allocation models. We can adopt the simplex technique to solve them, but easier...
Words: 1536 - Pages: 7
...diploid cell (Pearson School 2011). Twenty-three chromosomes are present in each cell. Once the sperm and the egg meet, Meiosis begins. This process of splitting cells and DNA replication can result in genetic information to be transferred, deleted, or relocated on accident. Twenty-three chromosomes from the father and twenty-three chromosomes from the mother combined, resulting in forty-six chromosomes in each cell. A congenital abnormality that results from an extra copy of chromosome eighteen is called Edwards’ disease or Trisomy eighteen. During Meiosis, chromosome eighteen is duplicated three times, causing developmental issues that are life threatening. This genetic defect in most cases causes the fetus to be stillborn at birth (Trisomy 18 foundation, 2010). According to Thomas Weiss, “Edwards' syndrome is associated with a broad spectrum of abnormalities which consist of greater than one-hundred and thirty discrete defects involving the brain, heart, craniofacial structure, kidneys and stomach.” The purpose of this paper is to examine what Edward’s syndrome is: diagnosing, symptoms, treatment/management and prognosis. Diagnosing Diagnosing a Trisomy Eighteen infant, starts with genetic testing when the infant is in utero. A Trisomy Eighteen chromosomal defect occurs one out of every six thousand births. Genetic testing is preformed after ultrasound detects abnormalities. An ultrasound alone is not able to diagnosis an infant with Edwards’ Syndrome. This is used as a routine...
Words: 1125 - Pages: 5
...Network 18 Network18 Media & Investments Limited (BSE: 532798, NSE: Network18) is an Indian mass media company with interests in television, print, internet, film, mobile content and allied businesses. Network 18 FinCap is the holding company for several media entities in India such as Television Eighteen India Ltd (TV18), IBN 18 Broadcast Ltd, Web 18, Studio 18, Shop 18, Infomedia 18, and Viacom 18. History The company was incorporated as a private limited company on 16 February 1996. In 2006, it was converted to a public limited company. The name of the company was changed from SGA Finance & Management Services Private Limited to Network 18 Fincap Private Limited with effect from April 12, 2006. Network 18 got listed on the Bombay Stock Exchange and the National Stock Exchange on 2 February 2007.The shares of the company of face value of Rs 5 each opened at Rs 312.10 at the NSE and at Rs 300 at the BSE. Since the company was created as part of the re-structuring of TV18 to comply with foreign ownership laws for news channels in India, it did not have to list through a public issue. Companies * TV18 is a listed company which runs business news channels CNBC-TV18 in English and CNBC Awaaz in Hindi and owns most of Web 18. In 2006 it acquired CRISIL Market Wire which was renamed Newswire 18. * Network 18 holds 57% in IBN 18 Broadcast Ltd, headed by Rajdeep Sardesai, which runs general news channels CNN-IBN in English, IBN-7 in Hindi and IBN-Lokmat in Marathi in JV...
Words: 1022 - Pages: 5
...BBFC – This Is England. This is England is a British film written and directed by Shane Meadows in 2006. The film revolves around the life of a young boy facing social challenges, who later finds company with a young group of skinheads in 1983. The film highlights the origin of their subculture, which can be traced back to the 1960’s. The film also highlights the social issues that were dominant within the society, as well as the division between skinheads in the society because of their nationalist views. Becuase this film was produced in UK, the film had to undergo certain levels of scrutiny under media regulation bodies. According to the Oxford Dictionary of Media and Communication, media regulation is the “control and supervision of organizations exercised by external authorities through the application of rules.”(ODMC 2011). The setup of regulation bodies in a society stimulates domestic production of films, and guarantees public interest when watching films within the region affected. The British Board of Film Classification, commonly known by its abbreviation, ‘BBFC’, is a non-profit regulatory organisation in the United Kingdom, setup in 1912 as an independent body to bring a degree of uniformity to the classification of film nationally, and test their suitability for viewing in the home. The BBFC is the regulatory body for films produced and distributed in the UK. They examine “issues such as discrimination, drugs, horror, imitable behaviour, language, nudity, sex, sexual...
Words: 1827 - Pages: 8
...Sonnet 18 Shakespeare In "Sonnet 18" by Shakespeare the speaker poses a question to himself as to how to best immortalize his beloved subject. At first he compares his love to a summer's day, which the speaker sees as most beautiful. However, he finds the metaphor imperfect so he decides through internal debate and poetic expression that the best way to immortalize his love is through his own poetry. This method eternalizes both his love for her and her beauty in written words. By exploring the contrast between the subject's beauty and a summer's day, the author proves that love can withstand the course of time. The line "Shall I compare thee to a summer's day" (1) opens the speaker's debate with a comparison between his love and the season of summer; the author questions whether the beloved subject should be compared to a summer's day. In the consequent lines, the narrators begins to compare his subject to a "summer's day" and answer the question posed in line one, and right away makes the point that the subject is superior to summer, with the line "thou art more lovely and more temperate" (2). The faults of summer continue to be proven with phrases such as "rough winds" which describe summer's temporary nature. Unlike summer, "rough winds" do not shake the subject's beauty .The examples made regarding summer in the first quatrain show that summer's beauty does not last forever, it is merely a time of year that passes within a short period of time . Each subsequent...
Words: 346 - Pages: 2
...Sonnet 146 Denise Kontara William Shakespeare's 'Sonnet 146' reads as an internal monologue, fundamentally the protagonist is addressing himself. Although the use of transition between multiple metaphors has often been critiqued. As Fred Hasson (2013) suggests “The metaphors are choppy, jumping quickly from the mansion to the worms, and then to Death eating man and vice-versa. The "cost" theme mixes uneasily with the soul/body comparison.”, through a powerful use of metaphor as well as religious notions, the poet brings light to the idea of materialism and earthly greed as catalysts for the souls entrapment in the body and furthermore addresses the potential escape from such boundaries into eternal life. Despite it's ability to appeal to both Christian and Non-Christian audiences, Sonnet 146 has been often declared one of Shakespeare's more Christian poems (David E. Anderson, 2005). This very accurately acts as a reflection of the poems context, with legal requirements on churches to read Psalms from The Book of Common Prayer monthly at the time. Richmond Noble (1940, p4) in 'Shakespeare's Biblical Knowledge' lists at least 135 Psalm references in Shakespeare's plays, also vouching for other such references in the sonnets. Shakespeare's awareness and furthermore use of several Pauline paradoxes becomes apparent through the close study of the thematic structure and development...
Words: 1128 - Pages: 5
...Eternal Beauty In Shakespeare’s “Sonnet 18”, the narrator employs an extended metaphor when comparing the addressee to a “summer’s day”. The metaphor is emphasized by the tone shift in line nine, and the comparison is finalized by a couplet that expands on the theme of immortality. The sonnet makes it clear that the individual’s beauty and vigor cannot be compared to commonplace nature and that the individual is something more than human. Sonnet 18 is part of the group of sonnets that is written to address men. In this particular one, Shakespeare compares the man’s beauty to that of nature, particularly a day in the summer. The first quatrain begins the extended metaphor by implying that the man being addressed has all the qualities of a summer’s day. This immediately associates the man with the sun and all of its qualities: he is strong, bright, and full of energy. However, by writing: “Though art more lovely and more temperate,” in line two, Shakespeare illustrates the fact that although the best thing nature has to offer, a summer’s day is far from perfect. The first shift happens in line three; the narrator stops talking about the man and begins pointing out the imperfections of summer. He employs vivid imagery to argue that summer’s beauty is hurt by “rough winds” and its “lease hath all too short a date,” (4). Shakespeare also adds that summer may sometimes be too hot, and other times its “gold complexion [is] dimm’d,” (5). This emphasizes the qualities of the man; he...
Words: 603 - Pages: 3
...Napoleon Bonaparte was a great French soldier. Born to a Nobel French family in 1769 on the island of Corsica, he moved to France in 1777 and joins the Royal military School located in Brienne, later helping the country defeat Britain at Toulon during the French Revolution. In reward, he was made a Brigadier General. He later commanded a thirty thousand man French army in Italy, leading them to victory against the Austrians in 1779 (Fremont-Barnes, 2010). After this victory Napoleon negotiated the Treaty of campo Formio, earning him significant popularity upon his return to France. In Paris, the Directory has lost favor with the people because it concentrates more on waging war across Europe rather than addressing the problems facing the citizens mostly unemployment. When Napoleon learns that the Directory is losing power, he quickly returns from Egypt to Paris to cease the opportunity through a military coup, becoming the first Consul in the new government in 1799. The event marks the end of the chaos caused by the French Revolution, and Napoleon stands out as the savior of the country from the chaos of living in Paris in 1799 through his actions both inside and outside France depicted in the events below: July 25th 1799 Napoleon leads the French army to victory over the Ottoman army led by Seid Mustafa Pasha at the battle of Abukir to prevent any attempts by the British to end French rule in Egypt. The act is a clear indication that Napoleon is ready to protect French...
Words: 579 - Pages: 3
...from SGA Finance & Management Services Private Limited to Network 18 Fincap Private Limited with effect from 12 April 2006. Network 18 got listed on the Bombay Stock Exchange and the National Stock Exchange on 2 February 2007. The shares of the company of face value of Rs 5 each opened at Rs 312.10 at the NSE and at Rs 300 at the BSE. Since the company was created as part of the re-structuring of TV18 to comply with foreign ownership laws for news channels in India, it did not have to list through a public issue.. Raghav Bahl founded and served as managing director till July 2014.[7] In Jan 2012, there was a large investment by Mukesh Ambani's Reliance Industries Limited in a complex deal that offered a possibility that Ambani-held Indian Media Trust might eventually gain a controlling interest.[8] In July 2014, the ownership was transferred to Indian Media Trust. Product Portfolio CNN-IBN, JV of IBN 18 Broadcast Ltd and Turner International India IBN-7, an IBN 18 Broadcasting Ltd Channel CNBC Awaaz, JV of CNBC Asia & TV18 CNBC TV18, a TV18 channel IBN-Lokmat, JV of Lokmat & Network 18 MTV India, a Viacom 18 channel Nick India, a Viacom 18 channel Nick Jr. India, a Viacom 18 channel Sonic, a Viacom 18 channel VH1 India, a Viacom 18 channel Colors, a Viacom 18 channel Comedy Central, a Viacom 18 channel HomeShop18, a Network 18 Channel Topper, an Educomp 18 channel History TV18, a TV18 channel ETV Network ...
Words: 1364 - Pages: 6
...OIL PRICE VARIATIONS INTRODUCTION ..... .... .... So in this chart wich is a line graph chart we can immediately see that in 1960 oil price gradually declined from 1.0 to 0.5 % of the gdp per head in 1970 Then we can observe a slight rise from 1970 to 1973 From this moment (1970) oil price skyrocked till 1974 Between 1974 to 1978 oil price decreased from 2.0 to 1.6 % of the gdp per head Then oil price sharply increased to reach a peak in 1980 From 1980 to 1984 oil fell from 3.4 to 1.9 % of the gdp per head CONCLUSION first we would like to say that on the period of the graph GDP has grown steadily. In 1960 it was 1600 US dollars per head / capita whereas it is 42000 US dollars per head / capita today To conclude we can say that for oil price there have been 3 big trends. So the first trend was an upward trend who appeared between 1960 and 1980. The second one has appeared from 1980 to 1997 and has been a downward trend. And finally there have been a third one who was an upward trend from 1997 to our current days. We can also say that people have been right to think that oil price never been so high that now because with our money (the Euro) it is the case. But in the same time salary has also increased, it has doubled. In fact the price of gasoline has been divided by 2 compared to the salary. Another way to understand that is that in reality a regular person has to work half long in 2010 than in 1970. For the future we can imagine that oil price...
Words: 370 - Pages: 2
...University of Phoenix Material Week Three Film List Instructions The following films are from three different film genres: comedy, horror, and science fiction. Choose one film to watch for your Week Three Individual assignment. Submit your selected movie to your facilitator for approval. |Film Genre: Comedy | |The General (1927) | |Sons of the Desert (1933) | |A Night at the Opera (1935) | |The Great Dictator (1940) | |Monty Python and the Holy Grail (1975) | |Heaven Can Wait (1978) | |Airplane! (1980) | |National Lampoon's Vacation (1983) ...
Words: 264 - Pages: 2
...On the crisp cool morning of April 8th in Perigeux France, a son was born. Not a first chilld for this deeply religious couple , not even a second to complete a family, but the fourteenth baby out of fifteen. Upon his arrival in 1761 even though hugely devoted to the lord themselves his parents had no idea what an intuitive, compassionate, strong, brave, forward thinker they were to embark on the journey of raising. After watching three of his older brothers become priests, he felt a strong strong calling within himself to serve as well. At the innocent age of 10 he joined a minor seminary in Mussidan, and that is how it all began. William Joseph Chaminade of Perigeux France was ordaned a priest in 1785 for the local diocese. What is a diocese you may ask? A diocese is a district under the supervision of a bishop. The start of the french revolution was in 1790. This is also the year Chaminade moved to Bordeaux. Once there he gained a title as an enemy of the state, as he defied the Civil Constitution of the Clergy. This stated that he must take an oath confirming his support of the Revolutions secular vales and disclaiming the authority of his Roman Catholic Church. Even though strongly against the law he continued to risk death and work as a priest for a secret group of his followers. An allie he held close in his line of work was a woman by the name of Marie- Therese de Lamourous. Marie Therese was born in 1754 and later passed in 1836. Later on in time he assisted her in...
Words: 886 - Pages: 4
...most powerful Egyptian goddess, Isis.” (Jewett) I will be using their origins, symbols, titles, functions in religion, and seasonal festivals to compare and contrast The Virgin Mary and Isis in attempts to show how they are one in the same. Origins/Births Both Isis and The Virgin Mary are similar in the fact that they are considered divine mothers and venerated as a “life-giver”. They both had male offspring, Jesus and Horus, both of whom are considered royalty in their own right. They are different from each other due to the fact that Isis is a goddess and always has been while The Virgin Mary was always mortal. According to authors Jenny and the Reverend John Schroedel in their The Everything Mary book: The life and legacy of the Blessed Mother, “In many ways, the Virgin Mary fits the type of woman who is...
Words: 3475 - Pages: 14
