1. How should Smooth Sailings’ mana gement perform the recoverability test for the cruise ship as of December 31‚ 2010? FASB ASC paragraph 360-10-35-23 states that for measuring an impairment loss‚ long-lived assets should be group with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities 2. What assets and liabilities should be included in the “asset group” as defined by ASC 360- 10
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THE SEA by James Reeves The main idea of The Sea by James Reeves is that the sea is similar to a dog in so many ways. They both share similar characteristics and behaviour. In fact‚ one can look at this poem as one long metaphor‚ mainly focusing on the similarity between the sea and the dog. The very first line of the first stanza spells out the metaphor quite clearly: “The sea is a hungry dog”. Moreover‚ the rest of the poem reinforces this idea by frequently referring to a dog’s
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Case Title: Pollution On the High Seas Case Study Specialist for The Center for Sociological and Ethical Responsibility Executive Summary Since the shipping industry accounts for the transportation of more than 90 percent of the worlds products by volume it’s no wonder the seas are becoming an environmental responsibility of the very companies who use this resource to make money. Many of these companies are using bunker fuel which releases more sulfur dioxide than all of the world’s cars
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The Leisure-Cruise Industry February 17‚ 2011 Business Management Introduction One of the rapid producing leisure industry divisions‚ the cruise industry faces several challenges. Whereas supply continues to rise at double-digit levels‚ demand battles to keep speed. Known the demands on communications and the jeopardy of an eroding on-shore practice‚ less port are in a location to provide accommodation the cruise lines as supply grows. At the similar time‚ the community sector’s inspection
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My Singapore with Cruise (July – Sept’13) 5 Nights & 6 Days Destination: Singapore Singapore Blessed with a tropical climate‚ Singapore is warm throughout the year and anytime is a good time to visit this vibrant place. The wettest months are November and December while the hottest are May and June. However‚ to capture the true essence of the city‚ the festival season is considered by many as a good time to explore Singapore. Whether it is culture‚ cuisine‚ arts or architecture‚ Singapore
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Introduction The cruise industry has been growing between 1990 to 2005‚ recording an expansion of passenger level from 4.4 million to 13.9 million.1 The growth has led to cruise industries to build larger and diversified ships‚ and to provide more local ports‚ destinations and new on-board or on-shore activities that match demands of consumers.2 In order to cope with the global trend and become a leading regional cruise hub‚ the Kai Tak Cruise Terminal was built in May 2010 and
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1. Opportunities 2.1 旅游产业发展迅速 2004年，我国入境旅游全面恢复振兴并有新的突破性大发展。全年入境旅游人数达1.09亿人次，比2003年增长18.96%，比2002年增长11.37%：其中外国人1693.25万人次，比上年增长48.49%，比2002年增长25.99%。 In 2004‚ China’s inbound tourism revitalization and has new breakthrough in big development is fully restored. Throughout the year to 109 million‚ the number of inbound tourism increased by 18.96% than in 2003‚ up 11.37% from 2002‚ 16.9325 million people‚ including foreigners an increase of 48.49% over the previous year‚ up 25.99% from 2002
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insight into the Lagos carnival‚ which I recently engaged in as an active observer. LAGOS CARNIVAL Lagos is dynamic port city in the heart of Nigeria‚ West Africa; evidence affirms her to be the most populous port city in Nigeria and the second faster growing city in Africa In 2010‚ Babatunde Raji Fashola the newly elected governor of Lagos state announced plans to modernise the Fanti carnival‚ one of Lagos oldest cultural and traditional celebrations. The Fanti carnival dates back to the late 19th
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J.Reeves has successfully used the dog metaphor to elicit the behaviors of the sea at many occasions. The poet compares the different behaviors of the dog at different moods with the sea. The first stanza shows the begining of the violence due to the hungry nature of the dog which metaphoricaly depicts the sea waves turning out to be heavy and rough. The second stanza shows the waves quickening and becoming more rough due to the enviromental change‚ thereby the dog is so hungry and angry that it
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Royal Caribbean Cruises Limited made efforts to adapt to the paradigm shift of Information Technology and its function within the ever-growing cruise line industry Jesse Brothers Abstract Royal Caribbean Cruises Limited (RCCL) was founded in 1969. They currently operate under the brands of Royal Caribbean International‚ Celebrity Cruises and Pullmantor. Predominantly known as the second largest cruise ship company behind Carnival Cruises‚ RCCL still
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