PROPERTY‚ PLANT AND EQUIPMENT I. Major Characteristics a. Tangible assets (with physical substance) b. Used in business – production or supply of goods or services‚ for rental purposes‚ and for administrative purposes c. Expected to be used for a period of more than one year Examples Property not subject to depreciation – e.g.‚ land Property subject to depreciation – e.g.‚ building‚ machinery‚ equipment‚ furniture‚ fixtures‚ leasehold improvements II. Initial Recognition a. Should comply with
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style of leadership. Apart from this‚ he has gained prestigious reputation among worlds citizen as 21st greatest innovator that has lived and will be remembered with Edison and Einstein because of his vision and innovation that has made his company Apple incorporation share price passed Exxon as the largest company in the world with market capitalization of more than $540 billion with share price of $702.10 just behind Google and before General Motors. The question is why “He” is being
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HERE‚ almost there. Almost. I almost flunked in my SPM trials examination. People around do expect high from me‚ being one of the boarding school student‚ de cream de la cream‚ they say. SPM is about 3 months to go‚ and I almost failed in my trials‚ getting E’s mostly in Science subjects; Biology around 42/100‚ Chemistry 44/100‚ excluding Physics‚ I was able to obtained a C+ with 56/100. Another E was for the so-called killer subject for students who hated numbers and counting; that is Additional
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CMF Intellectual Property 11/18/13 Modern technology is simply marvelous; it allows one person to listen to another person’s artistic musical work without having to be in the vicinity of that person. The certain technology I am talking about is Internet music downloading. Internet music downloading is when a person downloads music from the Internet. Downloading music from the Internet has a multitude of advantages as well as cons and risks. The risks of downloading music from the Internet
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CBL Core issue: Intellectual property Case 7: Wachowski Bros and Lucasfilm Ltd. Problem statement: How to protect intellectual property in order to make profit? The copyright law provides different options to protect intellectual property in any form. In particular‚ the registration of copyright through trademarks‚ patents or registered designs is very effective method to protect the copyright owner’s work. Moreover‚ developing an IP strategy as well as knowing your IP rights is the basis
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Chapter 7 Solutions 7.3 Raven Assets taken over Plant and machinery Furniture and fittings Inventories Trade receivables Brand Liabilities Identifiable net tangible assets Consideration transferred Goodwill RM 340‚000 40‚000 60‚000 60‚000 100‚000 600‚000 (22‚000) 578‚000 650‚000 72‚000 Debit RM To record the purchase price Gimmick Realisation account (Being the agreed purchase price.) Assets taken over Realisation account Trade payable Accumulated depreciation
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national economic‚ political system‚ government policy and law. Apple design‚ develop and market numerous product and service lines. They sell their products to education‚ consumer creative professional‚ business and government customers. While apple seems to display numerous products and conduct business on different segments‚ it is legitimate to wonder what the company is really good at? Too much diversity is exactly what crushed Apple during the John Scully days. （一）、政治、法律环境 指一个国家的政治制度、体制、政治形式、方针政策、法律法规等方面。它包括了：
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GAAP v. non-GAAP: Impacts on Financial Statements A non-GAAP financial measure is a numerical measure of past or future financial performance‚ financial position or cash flows that includes amounts that are excluded from the most directly comparable GAAP measure or excludes amounts that are included in the most directly comparable GAAP measure. Some common examples of non-GAAP earnings measures are cash earnings‚ operating earnings‚ EBITDA and FFO. The non-GAAP numbers impact revenue numbers without
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ANDREW ERIC TASLITZ 11408 Northwind Court Reston‚ VA 20194 (703) 478-3996 (H) (202) 806-8029 (W) (571) 265-5098 (cell) Fax: (815) 361-9059 Work e-mail:ataslitz@law.howard.edu Home email: Odo33@aol.com Cell phone email: Andrew.Taslitz@gmail.com PROFESSIONAL EXPERIENCE: In Legal Education Howard University School of Law‚ Washington‚ D.C. Professor August 1994-Present Associate Professor August 1991-1994 Assistant Professor August 1989-August 1991 Subjects Taught: Criminal Law; Criminal Procedure
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“APPLE “ Daily? Since Apple Inc. produce iphone‚ it seems that iphone change our defination of smart phone. Iphone create a culture seems that people cannot live without it anymore‚ people use it anytime and anywhere. Iphone has been in the name of smartphones. It can be treat as a new cultural artefact and the latest medium of modern culture‚ it changes our way of communication‚ social connection‚ and having an iphone seems to be a lifestyle. The new forms of communication IPhone is a mobile
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