Corporate Accounting III Assignment 2 Question 1: What is the difference between direct and indirect NCI? Under AASB127‚ the group is required to prepare the consolidation statement when parent entity acquires shares in the subsidiary. There are two parties who own shares in the subsidiary if it’s not a wholly-owned subsidiary consolidation. One is the parent entity while the other is non-controlling interest. Non-controlling interest (NCI) is defined as “the portion of the profit or loss and net
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Artificial Neural Network models‚ Fuzzy logic applications and Genetic Algorithm was adopted. Mode choice analysis helps in engineering‚ transport planning and policy making process to study existing demand of transportation system and forecast the future needs of the proposed transportation system as when insight of preferences and requirement of commuters are known. Mode choice model is to effectively manage the transport demand and be able to provide for these demands by making changes in the existing
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Intelligent and Non-Intelligent Transportation Systems 1. What is ITS? Describe the purpose of ITS. ITS refers to transportation systems which apply emerging hard and soft information systems technologies to address and alleviate transportation congestion problems. 2. What is an infrastructure? An underlying base or foundation especially for an organization or system. 3. How can the use of “advanced surveillance systems” help traffic in a city? advanced surveillance systems
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historic lifeline of the Massachusetts Bay Transportation Authority. We will briefly discuss the timeline and the history of the oldest transit system and its progression into its current state of today; we will assess the possibilities of the future of the organization‚ we’ll examine the negative performance of the organization and the impact of its failures and conclude with recommendations for improvements. In 1631‚ the birthplace of American mass transportation undeniably is Boston. At the time‚ the
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31.52% stake along with NTPC as equal partner in JV company‚ RGPPL at Dabhol which operates largest gas based power generation facility in the country and is also setting up 5 MMTPA LNG terminal. Keeping in mind the requirement of growth and consolidation as well as opportunities arising out of New Exploration Licensing Policy (NELP) of Government of India‚ the company has moved into upstream of gas value chain i.e. Exploration & Production and currently has
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quickly in order to increase the aviation safeties at the local airports (Robert W. Poole‚ 2012). Congress designed the Transport Security Administration (TSA) in November 2001 (Chris Edwards‚ 2013) with the main purpose of protecting the nation’s transportation system acting as an efficient and effective counterterrorist organization through screening of passengers at the airports (TSA‚ 2001). However‚ due to some problems and monopoly on behalf of the TSA‚ some airports such as San Francisco International
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This gives A Ltd. the control to decide on the operating and financial policies of B Co. This being said A Ltd. owns 45% interest in B Co and thus needs to account for that percentage of ownership appropriately using the proprietary model of consolidation. This will accurately and reliably reflect accounting information provided on the consolidate statements. 2. Q: A Ltd. holds no shares of B Co.; however‚ it holds convertible bonds issued by B Co. that‚ if A Ltd. converted them‚ would result in
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Stephanie Alexander’s Kitchen Garden (SAKG) is a non-profit organisation that runs kitchen garden programs in many primary schools throughout Australia. The program is designed to provide us with sufficient knowledge‚ motivation‚ practice and support 2 to help us and also make sure that the program is effective and a good experience for us. Stephanie Alexander is a highly regarded food educator who has been named an Officer in the General Division of the Order of Australia (AO). She is an author
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ch5 Key 1. On November 8‚ 2009‚ Power Corp. sold land to Wood Co.‚ its wholly owned subsidiary. The land cost $61‚500 and was sold to Wood for $89‚000. From the perspective of the combination‚ when is the gain on the sale of the land realized? A. Proportionately over a designated period of years B. When Wood Co. sells the land to a third party C. No gain can be recognized D. As Wood uses the land E. When Wood Co. begins using the land productively Difficulty: Easy Hoyle - Chapter 05 #1 2. Edgar
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feedback statement. (2008‚ January 2008). Retrieved November 20‚ 2008 from http://www.iasb.org/NR/rdonlyres/FB09D3C0-D7CA-478C-881C-704495F8A6CC/0/Business_Combinations_JN2008.pdf Shortridge‚ R.T.‚ & Smith‚ P.A. (2007‚ April). Understanding Consolidation: A Comparison of the Proprietary‚ Parent‚ Entity‚ and IASB Views. The CPA Journal. Article retrieved November 20‚ 2008 from http://www.nysscpa.org/cpajournal/2007/407/infocus/p23.htm
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