Impairment Testing

Article link: https:/Awww.journalofaccountancy.comVissues/2012/dec/20126497.html Defines impairment, goodwill and qualitative assessment. Provides a journal entry to record an impairment and an explanation of its impact on financial statements. Discusses the benefits of impairment recording to financial statement users. Discusses the qualitative assessment option and the factors entities should consider before performing a qualitative assessment. Discusses the motivation […]

 

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economy 3.0

"Economy 3.0" is an innovation that challenges the way governments/central banks account for funds. As governments today only use the base currency to support their financial operational needs across all stakeholders (ministries, infrastructure developments, subsidies etc), it remains a challenge to have a holistic view of their fiscal accounts, reconcile their spending and ensure money was spent as budgeted. Furthermore, governments with high volume of transactions, complex dealings and multitude of sectors, raises challenges such as transparency of expenditure, responsibility of funds, which leads to ineffective decision making due to lack of structured data. The aim of this innovation is not to replace the government base currency, but to support it by linking a Government Digital Currency (GDC) and only issue as per government spending requirements (education, health, defence etc) needs. Government Tokens would then be pegged to GDC to eligible entities allowing them to utilize the given allowance against each associated sector eg. Education tokens can only be utilized by the registered educational institutes. We are currently lacking research if an Enterprise Resource Planning (ERP) is available by firms such as Oracle or SAP, and at what regulatory requirements would we need to adhere too. The technology to support this innovation would be Blockchain (smart contracts) and digital currencies. The use of a distributed ledger would optimize the government’s operational activities by providing the tools for enhanced transparency and accountability. It would also bring efficiencies in allocation of funds, effectiveness in distribution of aides and enhanced monitoring, reporting and reconciliation of funds.

requirements : 1- business model "summary about the above project "/ 2 slides 2- recommendations /one slide PPT "4 slides"

 

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Individual Authentic Learning Case-Study Assignment

Discuss the worldwide motor vehicle industry, inclusive of a background to the study, an external environmental analysis inclusive of a Five Forces and political, economic, social and technological analysis. A final element of the discussion should explain why motor vehicle manufacturers import rather than manufacture in Australia.

 

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Superior Essay Writers | Historical memory

What does this version of history demonstrate about the society comes from the shirts were dressed in your response to this question why the historical memory is different from the reality of what occurred in the past as well as the impact of this difference in society

The historical backdrop of Spain mirrors the impact of specific societies and religions on Spanish populace, language, conventions and style of life. In the Middle Ages (around 411 AD) Spain was involved by the German clans and further the nation was vanquished by the Visigoths (416 AD) (Collins, 1995). Be that as it may, the point of this article is to break down the effect of the Islamic intrusion on Spain, as the Muslims has considerably affected the nation up to the present day. In 711-714 the Umayyad administration held onto the Spanish zone close Cordoba (Rahman, 1989); after forty years Abd al-Rahman I made an Umayyad Emirate. Yet, it was in the tenth century under the decision of Abd al-Rahman III (912-961) that the Muslims figured out how to escalate Spain’s flourishing and riches (Goodwin, 1990). Abdal-Rahman III joined a few zones of al-Andalus and improved military, assessment and law frameworks. In the eleventh century the Emirate was partitioned into a few kingdoms with interesting societies and customs. After the rot of the Umayyad tradition, other Islamic administrations assumed responsibility for Spain, for example, the Almoravides, the Almohades and the Nasrids (Taha, 1989). Toward the part of the arrangement century the Christian rulers held onto the power in Granada and put a conclusion to the Muslim decision. Other Spanish spots, for example, Seville and Cordoba, were freed from the Muslims by Ferdinand of Aragon and Isabella of Castile in the thirteenth century. Be that as it may, the Islamic impact has safeguarded in Spain till these days, however Isabella made everything to wreck Islam and destroy any hints of the Muslims. The Islamic attack emphatically influenced numerous everyday issues in Spain, for example, culture, training, religion, financial matters, science, society and family. Al-Andalus, as the Muslims called Spain, had procured the focal position among different civic establishments of the antiquated world since the triumph of Cordoba by the Umayyad tradition (Chejne, 1974). Specifically, the Muslims made around 2,000 open showers and mosques for various social gatherings and executed a few schools for poor kids in Cordoba. Albeit some Spanish districts restricted the Muslim decision, industry and exchange were impressively cutting-edge by the Umayyads (Harvey, 1990). Spanish libraries contained in excess of 400,000 books and the avenues of Cordoba were lit up, in contrast to such European capitals as Paris and London. As Hillenbrand (1999) puts it, Cordobain its prime had no companion in Europe for the enhancements of humanized life. Its homes were plentifully provided with hot and cold running water, its lanes were lit around evening time (p.175). Diverse religious gatherings, for example, Christians, Muslims and Jews, effectively collaborated with one another. As indicated by Ghazanfar (2004), there existed no detachment between science, knowledge, and confidence; nor was East isolated from the West, nor the Muslim from the Jew or the Christian (p.2). Such religious resistance can be clarified by the way that the Muslims did not go about as oppressors, at the same time, rather, they attempted to improve the living states of every single social class in Spain. Therefore, Christians and Jews involved the main positions during the Muslim decision (Hopfe, 1998). This tranquil conjunction of three religions had proceeded till the fifteenth century (Thomson, 1989), adding to numerous parts of life in Spain. For example, in the eleventh century Arabic language was used in Spanish science and writing, while Spaniards started to gain proficiency with the Muslims’ language to familiarize with Arabic compositions (Shubert, 1992). A few Christians and Jews obtained Arabic culture and religion, steadily changing into Mozarabs, individuals who were Arabized (Watt, 1965). Numerous unskilled Spanish individuals figured out how to peruse and compose, compute and explore (Houston, 1964). As the Muslims protected some Roman and Greek scholarly works, Spanish Christians filled in as interpreters for these critical original copies. Design, theory, arithmetic and different sciences likewise flourished under the decision of the Umayyad line because of their confidence in Allah and the laws of the Qur’an, the blessed book of the Muslims that complemented the intensity of information (Fakhry, 1983). As the Muslims made endeavors to get God, they additionally attempted to reveal reality with regards to human instinct by leading various looks into and logical examinations (Saud, 1994). For example, the Muslims substituted the Roman number framework existed in Spain for the Arabic number framework that has been generally used in polynomial math, number-crunching and business from that point forward. Furthermore, space science, prescription, science and science started to flourish in Spain after the Islamic intrusion (Lewis, 1993). Among the most renowned Spanish logicians, essayists, specialists and researchers of the Muslim time are Al-Kwarizmi, Ibn Rushd, Ibn Zuhr, Al-Razi and Ibn Sina (Chejne, 1974). Ibn Sina’s medicinal treatise Al-Qanun had been examined in numerous European instructive foundations for around 300 years and had been viewed as a standout amongst other restorative works (Vernet, 1992). One of the best Muslim researchers of Spain was Abu Zakariyah al-Awwam Ishibili who made a system of joining and offered names to in excess of 500 plants (Ghazanfar, 2004). Pedro Alfonzo, a Spanish Muslim researcher who was keen on stargazing, guaranteed that his desire was to raise yet again to life the information of that science which is in such a regrettable state among those informed in the Latin way (Hermes, 1977, p.72). Because of such a propelled phase of logical improvement, numerous European researchers landed to Spain to get learning in different sciences and to translate Latin writings. With respect to financial matters, the Muslims made the silk business in Al-Andalus, steadily changing Spain into perhaps the biggest nation for silk generation. The nation was likewise occupied with the generation of glossy silk, cotton, pepper, hides, timekeepers, paper, maps and cleansers. Further Spain added to the fine textures fabricating in Europe. Agribusiness was inadequately created in Spain in view of a primordial water system framework (White, 1970; Semple, 1971); however the Muslims substituted this old framework for another improved water system strategy that brought about the thriving of plantations and the expansion of rice crops in such zones as Granada and the Valenican huerta (Dickie, 1968). The Muslims used the strategy for Syrianization to improve farming of Spanish towns, particularly Valencia and Seville (Burns, 1973). The new framework enabled Spaniards to heighten crops with the assistance of counterfeit water supply (Smith, 1966, p.442). Up to the present day this water system framework has been constrained by an old Muslim court (Tribunal of the Waters); today this Tribunal is held once every week and is planned for unraveling questionable horticultural issues. Because of these enhancements, Spanish individuals started to develop different plants and trees, for example, oranges, lemons, artichokes, apricots, olive and actualized a propelled arrangement of nature assurance (Imamuddin, 1965, p.84). Prior to the Islamic intrusion, Spanish developed winter crops, yet the Muslims figured out how to execute Indian yields that were developed in an ice free season. Accordingly, numerous Arabic words were acquainted in Spanish language with reflect various parts of the water system framework; for example, alberca-al-birka implies a pool and acequia-al-saqiya implies a water system discard. These days a few blossoms bear the Arabic names, such asbellota-balluta for oak seed, alazor-al-asfur for safflower and al-fasfasa foralfalfa. Different words mirror the effect of the Muslims on cultivating: tahona-tahuna (flour-plant), aldea-al-day’s (town), and rabadan-rabb al-da’n (head-shepherd). As the Muslims were fixated on nature, they used their aesthetic abilities to make awe inspiring nurseries and structures that have stood out of individuals till these days (Blair and Bloom, 1994). Such unordinary puts as the Alhambra of Granda, the Mosque of Cordoba and the Alcazar of Seville are the visual inheritance of the Muslims in Spain (Barrucand and Bednorz,1992; Ettinghausen and Grabar, 1987). These impressive engineering structures plainly uncover the Muslims’ advancements in the fields of building plan and style(King, 1978; Grabar, 1978; Rodriguez, 1992). Tragically, practically all Islamic design landmarks were devastated toward the part of the arrangement century; just the Alhambra stayed unharmed (Fletcher, 1987). Numerous well known essayists and craftsmen delineated the Alhambra in their works (Ching, 1979). For example, Washington Irving made Tales of the Alhambra when he visited this spot in Spain. In spite of the pulverization of numerous Islamic structures (Barrucand and Bednorz, 1992), another Islamic mosque for Spanish Muslims hasbeen as of late implicit Granada because of Islam reestablishment in 1989. The Muslims can implore in the mosque and get instruction in such sciences as prescription and law. Today the quantity of the Muslims in Spain ways to deal with onemillion individuals who emphatically shield their rights and their confidence. Some Spanish Muslims keep on living in the Albaican quarter in Granada, where the Muslims lived in the 10-15 centuries. Be that as it may, the strains between Spanish Muslims and Spanish Christians are fairly confused, albeit Spanish government understands that it is essential to improve the relations between these two religious gatherings. Breaking down the effect of the Islamic attack on the historical backdrop of Spain, the exposition recommends that the Muslims extensively influenced such regions of Spanish life as financial matters, culture, science, engineering, craftsmanship and religion. They figured out how to improve the nation’s farming and assembling, adding to its success and riches; they actualized many propelled frameworks dependent on logical discoveries, particularly Arabic number arrangement of estimation, the light framework and the water system strategy. The Muslims moved their insight in medication, variable based math, science, stargazing, design, workmanship, nature and innovation to Spanish individuals who further grant>

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https://www.reuters.com/article/us-jc-penney-results/j-c-penney-quarterly-loss-halves-sales-still-fall-amid-turnaround-idUSKCN1V518I

identify an article featured on the website that relates to at least five of the key concepts listed here: Chapter 13 major concepts are: brand name, business-to-business market, consumer market, customer relationship management, marketing concept, marketing mix. Chapter 14 major concepts are: break-even analysis, competition-based pricing, concept testing, everyday low pricing, high-low pricing. Chapter 15 major concepts are: channel of distribution, direct marketing, direct selling, marketing intermediaries, supply chain, utility. Chapter 16 major concepts are: advertising, integrated marketing communications, promotion mix, public relations, pull strategy, push strategy. Then explain in 7-10 sentences why the article you have selected relates to the concepts you chose.

 

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1-2 Interview Journal: Forensic Psychotherapist Assignment

**PLEASE FOLLOW RUBRIC GUIDELINES TO ENSRUE PROPER WORK

Imagine that you have been hired as a consultant by a psychotherapist and you have been asked to do a forensic assessment on a client. Review the Assessment Tools and Instruments for the Forensic Counselor.

In reviewing the various forensic assessment tools, reflect in a three page summary of your interview journal which tools would be the most useful in this consultation. In addition, analyze how the Daubert standard and FRE apply to the selection of at least three assessment tools or instruments.

HERE IS THE WEBSITE LISTED BELOW:

http://www.forensiccounselor.org/?Topics_of_Interest__Assessment_Tools_and_Instruments

 

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Garbage classification and processing in Nepal

Doing online research, and illustrating the status of Garbage classification and processing in Nepal.

 

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Communication for Crucial Conversations

In your leadership role, you have to make a difficult decision about restructuring the department. Because of limited resources, personnel need to be reassigned, and positions need to be eliminated. Of 30 people in your department, you will have to eliminate or reassign 20% of the work force (6 people).

Develop your action plan to meet the directive that you have been given to maintain quality and reduce costs. Be specific on your options and considerations. What is your rationale for selecting those who will be laid-off? What affect will these lay-offs have on the budget? Where will the funds be re-allocated? Who will do the work of those who are laid-off? How will you communicate your plan to your employees—both those who are being laid-off and those who are remaining?

 

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The Self in a social world / Person Perception: Forming impressions of others

Paper must be typed, double spaced 1.5-2pages (12pt font). Any additional resources must be cited in APA style and a reference page must be included. Please answer the following questions in your paper

1. Discuss how your social intuitions influence your impressions of others and your cultural development

2. Discuss how your cultural norms (personal, family, and community norms) influence your impressions of others and your perception of yourself.

3. Discuss how the motivated person perception phenomenon may influence your interactions with peers, colleagues, friends and family members.

 

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