parent has a controlling financial interest—shall be consolidated. Supporting reference: ARB 51‚ Paragraph 1-3 (b) The qualifying SPE concept was introduced in SFAS 140 and a qualifying SPE is exempt from consolidation. Discuss the equity requirement of a qualifying SPE prior to FIN 46( R) and under FIN 46 (R). Prior to FIN 46(R)‚ due to an accounting rule established by the now-defunct EITF Issue 90-15‚ the sponsor of a SPE did not have to consolidate the assets and liabilities of the SPE
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lives but also in our families‚ communities‚ and schools? We believe that organizations—groups of people who come together to accomplish a purpose—hold an important key to these questions. The field of organizational learning explores ways to design organizations so that they fulfil their function effectively‚ encourage people to reach their full potential‚ and‚ at the same
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Software Requirements Specification for Version 1.0 approved Prepared by Table of Contents Table of Contents ii Revision History ii 1. Introduction 1 1.1 Purpose 1 1.2 Document Conventions 1 1.3 Intended Audience and Reading Suggestions 1 1.4 Product Scope 1 1.5 References 1 2. Overall Description 2 2.1 Product Perspective 2 2.2 Product Functions 2 2.3 User Classes and Characteristics 2 2.4 Operating Environment 2 2.5 Design and
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Material Requirements Planning (MRP) An overview of MRP Material Requirements Planning (MRP) is a software based production planning and inventory control system used to manage manufacturing processes. Although it is not common nowadays‚ it is possible to conduct MRP by hand as well. Is a computer based information system that translates the finished product requirements of the master schedule into time- phased requirements for subassemblies‚ component parts and raw materials‚ working backward
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E-Library - Requirements Specification Author: Jíri Walek Status: Draft Contents 1. Introduction 2 1.1. Overview of the E-Library System 2 1.2. Keywords 2 1.3. Abbreviations and Terms 2 2. Administration Requirements 3 1.4. Types of User Accounts and Permissions 3 1.5. Administration Interfaces 3 3. User Requirements 4 1.6. Online User Registration 4 1.7. User Login/out 4 1.8. Catalog Search 4 1.9. Catalog Quick Search 4 1.10. Catalog Browsing 5 1.11. Advanced Catalog Browsing 5 1.12. Create Select
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Chapter 11 - Resource Requirements Student: ___________________________________________________________________________ 1. Whenever possible‚ effective entrepreneurs seek to own the resources they need. True False 2. One advantage of owning resources during the startup is that it puts the team in a better position to commit and decommit quickly. True False 3. Entrepreneurs in high-potential startups seek to have not only enough committed resources for the task at hand but also a cushion
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Legal‚ Safety‚ and Regulatory Requirements Alicia Race University of Phoenix Human resources in health care HCS/341 Michelle Calvin-Casey January 31‚ 2011 Legal‚ Safety‚ and Regulatory Requirements The legal‚ safety‚ and regulatory impact the human resource department greatly by ensuring that all employees are treated equally and fairly. The rights of both employer and employee are covered by several different entities such as the National Labor Relations Board‚ Equal Employment Opportunity
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Peter Drucker had four requirements for entrepreneurial management in the article “the New Venture”. They are: a focus on the market‚ financial foresight‚ building a top management team long before the new venture actually needs one and decision of the founding entrepreneur role in his team. Firstly‚ companies might not be able to foresee that the products they originally designed or planned to sell have been switched to another products or services they did not expect. The company will be successful
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Below is a free essay on "The Fundamental Requirements of Montessori Tools" from Anti Essays‚ your source for free research papers‚ essays‚ and term paper examples. The Montessori apparatus‚ designed by Dr. Montessori‚ is the salient ingredient in the prepared environment. The apparatus enables the child to order and to classify his/her environment and the many diverse sensations provided by it. Montessori apparatus includes the following: • Practical Life - This area gives the child an opportunity
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of the design process? When would you use a prescriptive model? Descriptive model of the design process is a linear model‚ feedback isn’ t discussed and it is more simple than the model known as prescriptive which is an extended model in comparison with the descriptive one. In descriptive model‚ according to client’ s objectives‚ alternative concepts are introduced through different concept schemes‚ without a problem definition and the process improves‚ depending on feasibility of the design. In this
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