1. Accounting Treatments Capital Lease -Lessee Initially‚ the lessee recognizes the asset under his property‚ plant and equipment. The amount that should be debited is the Lower of asset’s fair value and present value of minimum lease payments. The present value is determined by discounting minimum lease payments using interest rates implicit in the lease. Also‚ initial direct cost that the lessee incurs in relation to the lease is added to the cost of recognized asset. On the credit side of
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Elaine McArdle said‚ “The music industry is struggling with a full blown crisis”. What could possibly be pushing the music industry into a crisis one might ask‚ illegally downloading free music. In the essay‚ Up on Downloading‚ three Harvard Law School professors are trying to come up with different solutions to this problem that is occurring. Now that our technology has become so advanced‚ many people are figuring out ways to cheat the system‚ and when people are not paying for the music they have
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- Contents About the Author Bertolt Brecht is a German poet‚ play writer‚ theatre director and Marxist. Born in Augsburg‚ Germany in 1898 and was a medical orderly during WWI. This has reinforced hatred about war and eventually became more interested in literature than medicine. He is highly influenced by English writers and Chinese philosophers of the time. His famous works are ‘Drums in the Night’ about a soldier returning from war‚ ‘The Beggar’s Opera’ about his growing belief in Marxism
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Mark Zhang 12 Mar 2015 BE205 D24A Prof. Ye Hang It Up Should students bring electronic devices to school? Some people agree with that‚ and some others are not; opinions are widely divided. In the article “Hang It Up‚” by Jesse Scaccia‚ students who have electronic devices in class can affect their performance. Scaccia gives us a couple of examples. First‚ children have cellphones are distracted. Also‚ the reason children want to take cellphones
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Managing Up Mirsad Catic Grantham University Management in business is one of the key factors that have influenced considerable changes. Without the management‚ business or an organization cannot prosper. Managing in a business ensures that every operation within a business is completed. Also‚ managing an organization is the only way that determines the performance of the business. However‚ managing a business requires the ability from professional leaders. Therefore‚ in
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devised a new value proposition‚ offering a commission-based brokerage service to buyers and sellers of used books. Then it moved into its white space again by developing a model to serve an entirely different customer: third-party sellers. By opening up its storefront to other retailers that were essentially competitors‚ Amazon transformed its business from direct sales to a sales-and-service model‚ aggregating many sellers under one virtual roof and receiving commissions from the other companies’
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of using smart grid technology. It shade a light on different challenges connected to smart grids that are faced in the world and the solution to manage those problems. The paper also talks about the three key technological components of Smart Grid that includes Personal Energy Management‚ Distribution Automation‚ and Advanced Metering Infrastructure. The flow then demonstrate the adoption toward smart grid technology. Moreover‚ the paper sums up with explanation of the demand for smart grid capability
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why do people travel? you imagine what is life without traveling? Is it possible? Whatever your reason is‚ traveling is a part of people’s life. We all travel. The reason behind that is up to you. There are different reasons why people travels:. 1.) Most People Travel because they want to see their families and friends who live far away. Invitations from families and friends are seldom so you will decide to travel just to see them. 2.) People Travel because they want to see their soul mates
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Growing Up Change is a part of getting older. It’s inevitable. Your hair color may change‚ your height may change‚ your entire physical appearance may change. But one of the most significant changes one can go through is a change of personality or a change in your state of mind. During their summer session‚ and throughout their school year‚ Phineas‚ Brinker‚ and Leper are faced with obstacles that force them change who they are‚ whether they wanted it or not. A Separate Peace‚ by John Knowles
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Design of Smart Lighting and PA System EE 2031 Mini Project National University of Singapore Department: Electrical & Computer Engineering Course: B. Eng. Electrical Engineering EE2031 Circuit and Systems Design Lab: Mini Project Design of Smart Lighting and PA System Module facilitators: Assoc. Prof Chim Wai Kin Dr Xiang Ning Mr Loke Yuan Ren Mr Sangit Sasidhar Lab Group: Friday_Room1_G2 (9am-12pm) Tan Kheng Loong A0087979X Wong Kok Keong A0087415B Wong Wei Long Andy A0087388J
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