Case 10-02: Ida’s Impairment In April 2011‚ the FASB issued an exposure draft on testing goodwill for impairment. Under the proposal‚ entities would have the option of performing a qualitative assessment before calculating the fair value of the reporting unit (i.e.‚ step 1 of the goodwill impairment test). If entities determine‚ on the basis of qualitative factors‚ that the fair value of the reporting unit is more likely than not greater than the carrying amount‚ a quantitative calculation would
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Assignment 1 Visual Impairment is used to describe any kind of vision loss‚ whether it’s someone who cannot see at all or someone who has partial vision loss. This happens when one part of the brain that is used to process images is damaged or is diseased. It can be repaired by either wearing classes or having surgery on the damages part. Most times it is permanent. Being blind is also a type of Visual Impairment. Today there are many reasons why some has Visual Impairments or may be blind. Luckily
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this day of modern scientific miracles and educational opportunities‚ how many really know what the eye really is and what makes it work? To which a third question is added‚ “How much and how well does a man take good care o his/her vision?” Teaching children with visual impairment is a big challenge to most parents and teachers. In this study we examined the relative importance of teacher’s psychological states‚ school organizational conditions (teacher collaboration and participative decision
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In the article “Different patterns of recollection impairment in confabulation reveal different disorders of consciousness: A multiple case study” they studied three different patients with confabulation affecting the way the patients remember and their conscious. Confabulation affected all three patients in different ways. In one patient confabulation affected the way they remembered their personal past‚ present‚ and future. In the second confabulation affected impersonal knowledge and the third
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STUDENT MOBILITY AND ITS EFFECTS ON STUDENT ACHIEVEMENT: A Preliminary Study Prepared for the Leaders Roundtable June‚ 1999 For additional copies of this report contact: Maxine Thompson The Leaders Roundtable 221 NW 2nd Avenue Portland‚ OR 97209 (503) 552-5638 fax (503) 224-9037 mthompson@leadersroundtable.org (report may be freely copied) Written by: Karry Gillespie‚ Center for Community Research Robert B. Everhart‚ Graduate School of Education‚ Portland State University with
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Evidence behind stroke rehabilitation Stroke is a common and serious condition for which there is no routinely available curative treatment. Because of the high burden of disability and the lack of a widely applicable medical treatment‚ much of post-stroke care relies upon rehabilitation interventions. This article will discuss the evidence behind stroke rehabilitation interventions. but before doing so we need to define some terminology. Rehabilitation has a rather non-specific definition: “a problem
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Ida’s Impairment Ida Inc. (Ida) is a manufacturing company with operations in the United States and Spain. As a U.S. subsidiary of a U.K. entity‚ Ida prepares its financial statements in accordance with (1) U.S. GAAP for reporting to its U.S.-based lender and (2) IFRSs in reporting to its parent. U.S. Operations In addition to other assets‚ Ida owns and operates a commercial building in the United States that is carried at its cost less any accumulated depreciation and any accumulated impairment losses
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Class Mobility Upward class mobility‚ namely that each successive generation will have a higher standard of living than its predecessor‚ is a central theme in American literature and culture and plays a key role in the American dream. According to scholar Mark Rank‚ achieving the American Dream means pursuing personal passions‚ securing economic stability‚ and feeling optimistic about the future (Rank‚ 84). The idea of America as the land of class mobility is still pervasive and widely subscribed
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Mobility is the characteristic of every social system. Social mobility is the movement of individuals‚ families and groups from one social position to another. It may be studied in terms of redistribution of resources and power among the different social strata and its effect on the people involved. In the status societies the social status of the person is determined from his work. Social mobility occurs whenever people move across social class boundaries‚ from one ⌠occupational
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To begin with‚ let’s sum up what intergenerational social mobility is all about. Well‚ the concept involves the changes in social status‚ either up or down‚ that occur from one generation to the next within a family‚ depending on such factors as the parents’ background‚ their occupation and income‚ their material and cultural resources‚ their network of contacts‚ as well as education‚ ability‚ health‚ place of residence‚ ethnicity or other socioeconomic circumstances‚ not to mention sheer luck
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