Question 1 (25 marks) Several accounting standards include ceiling tests (also called impairment tests). Required: a. What is a ceiling test? Identify two IASB accounting standards that contain a ceiling test and describe the test. (7 marks) The ceiling test is an accounting standard that stipulates that capital assets such as property‚ plant and equipment must be written down if their net carrying value exceeds the net recoverable amount. This is to prevent overvaluation of capital assets
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Case Study #1: Green Valley Medical 1-Green Valley Medical Center is a nonprofit teaching hospital affiliated with a large state university and had grown since its foundation in the 1930s with continuous support from state revenues. Since it is a nonprofit organization its main goal is not to create profit for the investors‚ but to reach their institutional goals‚ which in this case is to offer good service for the region it is located in and to train the students that attend to the state university
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Questions to be submitted as Case Study 1 1) Define Hyponatremia.- When sodium concentration in the blood is below 135 mEq/L‚ or abnormally low. It is induced by the consumption of large amounts of fluid that are sodium-free‚ such as water. 2) What is the etiology of hyponatremia?- Can occur in three ways: hypervolemic‚ euvolemic‚ and hypovolemic. Hypervolemic is when the body overall has too much water‚ lowering the serum sodium level‚ thus causing cells to swell. Euvolemic is when the body’s
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CASE STUDY NO.1 THERAC – 25 Aaron James Uy Timosa BSIT – 4 INTRODUCTION The Therac-25 was a radiation therapy machine produced by Atomic Energy of Canada Limited (AECL) after the Therac-6 and Therac-20 units (the earlier units had been produced in partnership with CGR of France). It was involved in at least six accidents between 1985 and 1987‚ in which patients were given massive overdoses of radiation‚ approximately 100 times the intended dose. These accidents highlighted
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BUSI642: Case Study 1 Religious Discrimination and Racial Harassment: What Ever Happened to MarShawn DeMur? January 17‚ 2015 Case Discussion Questions 1. Identify and describe the specific issues Maalick encountered in the workplace. Do the actions of other workers at Treton represent discrimination and harassment? What elements of law are important for Treton to consider? Maalick encountered religious discrimination on several occasions while at work. The first instance was when
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In the following response there will be evidence to support the legal decision that a 6 yr. old cannot form criminal intent; however studies like this remain an horrific tragedy regardless of the results. Bio-socially one would have to review the child’s brain Did the 6 yr. old have a typical developing and functioning brain? Even if he did‚ younger children lack the thought-process of planning‚ controlling impulses‚ and knowing what may happen. The pre-frontal cortex located in the front
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Case Study #1 09/07/2014 Principles Info Sys Security Ping sweeps and port scans are used for hackers and intruders to find a way into a network and is a problem for all companies. These are two ways that are used to try and hack into networks to steal information. Port scans and ping sweeps are two very common ways that hackers use to gain access into a network. A ping sweep is a kind of network probe to try and gain access by pinging a machine (computer) to see if it is on. During a ping sweep
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Lecture Topic No. 1 Statistics: Introduction to business statistics‚ Importance‚ Definition & classification 2 Collection of data: Primary & secondary data‚ Sources and Classification of data‚ Tabular presentation 3 Presentation of data: Frequency distribution tables‚ Graphical presentation 4 Measures of Central Tendency and Variability: Ungrouped data 5 Case-1 6 Measures of Central Tendency‚ Measures of variability : Grouped data Fundamentals of Probability‚ Laws of probability Case -2 Probability:
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1. This case describes one reason manufacturers might want to offer rebates rather than decrease wholesale price. Explain why this can be viewed as an example of customized pricing. The one-price-fits-all model is rapidly becoming extinct particularly in the world of e-commerce where every purchase and link clicked on (and much more) is stored‚ evaluated with the result being a customized price/offer based on many factors including credit score and buying habits. Rebates are an example of customized
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Rodney Lamp BUIS. 208 2/8/2013 Mrs. Forrest Case Study Employers today are facing some of their most difficult decisions when it comes to one of their most important asset: their employees. Layoffs‚ salary and retirement plan freezes‚ pay cuts‚ healthcare benefit reductions - nothing is off the table in this recession as companies look to cut costs. Unfortunately‚ when faced with difficult decisions‚ employers often focus on one facet of total compensation instead of making a total analysis
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