Energy operates in‚ which requires a cleanup of land already contaminated‚ will possibly be enacted shortly after the year-end. Issues: Should Energy recognize a provision‚ (i) in reporting under IFRSs‚ and (ii) in accordance with U.S. GAAP? Analysis: (i) Under IFRSs‚ Energy should recognize a provision for the cleanup costs in its 20x1. IAS 37-14 states a provision shall be recognized if “(a) an entity has a present obligation‚ (b) it is probable that an outflow of resources embodying economic
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Agro-Chem‚ Inc Leasing – Case 49 Problem Statement: Agro-Chem‚ Inc. is a regional producer of agricultural chemicals based in Houston Texas that needs help making a lease versus purchase decision. By understanding the material presented‚ we will be able to come to a decision. However‚ after reviewing the information presented‚ there are a few problems that need to be investigated before finalizing our recommendation. Agro-Chem‚ Inc. chose to go with the financial manager’s idea of using a discount
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Are "Bring Your Own Device" Programs Effective in Classrooms? Michelle A. Peterson Western Governors University 000346643 Are "Bring Your Own Device" Programs Effective in Classrooms? The world around us is changing every day. Technology grows exponentially‚ which makes it virtually impossible to keep up with the rapid changes. No longer do students carry pens‚ pencils and folders. Gone are the days of making numerous trips to the library and using a card catalog to find books that most
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SYNTACTIC STYLISTIC DEVICES The sentence‚ as a unit of a certain level‚ is a sequence of relatively independent lexical and phrasal units (words or word combinations)‚ and what differentiates a sentence from a word is the fact that the sentence structure is changeable; it does have any constant length: it can be shortened or extended‚ complete or incomplete‚ simple‚ compound or complex. Besides‚ its constituents‚ length‚ word-order‚ as well as communicative type (assertion‚ negation‚ interrogation
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Case Study # 3: Carter Cleaning‚ pp. 222-223 2 Abstract The format and form in which a job description should appear varies in semblance. There is no set format in which a job description should appear‚ however with technology ever increasing and the many changes in the way an organization completes a job analysis‚ long gone are the days of compiling a list of duties for positions that are forever changing. It is within the job specifications where an organization can show what human traits
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Rhetorical Terms/Devices Figurative language is the generic term for any artful deviation from the ordinary mode of speaking or writing. It is what makes up a writer’s style – how he or she uses language. The general thinking is that we are more likely to be persuaded by rhetoric that is interesting‚ even artful‚ rather than mundane. When John F. Kennedy said‚ “Ask not what your country can do for you‚ ask what you can do for your country” (an example of anastrophe)‚ it was more interesting –
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Transitional Devices The word "transition" means passing over. Thus transitional guides are connectives (symbols‚words‚ phrases; sometimes whole sentences and paragraphs) that make possible a smooth "passing over" from one idea to the next. You make transitions by referring to what you have said before‚establishing cause-and-effect connections‚ looking ahead to what you will say‚ referring to the present‚ marking time and place‚ qualifying‚ comparing‚ contrasting. These and other common transitional
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Transitional Devices (Connecting Words) Brought to you by the Purdue University Online Writing Lab at http://owl.english.purdue.edu Transitional devices are like bridges between parts of your paper. They are cues that help the reader to interpret ideas in the way that you‚ as a writer‚ want them to understand. Transitional devices help you carry over a thought from one sentence to another‚ from one idea to another‚ or from one paragraph to another with words or phrases. And finally‚ transitional
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permanent so it is NOT lost when the computer is turned off. It is always slower to access data from backing storage than from internal memory. Fixed hard disks A hard-drive built into the case of the computer is known as ‘fixed’. Most computers have one. Fixed hard-drives act as the main backing storage device. They provide almost instant accsess to files (random access and high access speeds) Large storage capacity Stores and retrieves data much faster than a floppy disk or CD-ROM Data is
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I: Analysis Oxyglobin’s Immediate Launch It is our recommendation that Biopure should immediately launch Oxyglobin. The reasons for this decision are as followed: Obtaining the Monopoly on blood substitutes - If Biopure waits to launch Oxyglobin they will miss a prime opportunity to control the blood substitute market‚ especially the animal market. As mentioned in the case‚ Biopure’s competitors have yet to launch their products. Furthermore‚ Baxter International and Northfield Laboratories do
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