The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) are undertaking the Conceptual Framework project jointly in order to create a sound foundation for the new accounting standard by revising the existing conceptual framework. The International Accounting Standards Board (IASB) is the dependent standard-setting body of the IFRS foundation. The IASB adopted the FASB in its framework as guidelines for the preparation IFRS that it published in 1989
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Principles (GAAP) varied in structure‚ format‚ and completeness. These variations led to confusion among users and it became more difficult to determine if they were using GAAP correctly. In response to this problem‚ the FASB developed the Accounting Standards Codification (ASC) whose main purpose is to provide users access to all of the generally accepted accounting principles in one place. The Codification eliminates obsolete information and presents all of the material in the same format and structure
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Discussion Question 1 •Resource: Emissions Calculator Web site •Due Date: Day 2 [Main forum] •Go to the Emissions Calculator Web site at http://airhead.cnt.org/Calculator/?sid=a743a150a5f5ff4c72817e723b7c8c14 •Fill out the survey to the best of your knowledge to calculate the total pounds of air pollution your household emits. •Post a response to the following: What was your highest contributor? What can you do to lower your total? What is your greatest challenge in lowering your total
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Atomic Emission Spectroscopy Dr M. Al-Harahsheh Comparison: Flame and Plasma atomization methods • Excitation and atomization for absorption: – Traditionally based on • • • • • • 1) 2) 3) 4) 5) 6) 7) 8) flame Electrothermal arc and spark & Plasma find important application ICP is the most important but excitation for emission spectrometry offers increased atomization/excitation Lower inter-element interference due to high T emission from multiple species
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Greenhouse gas emission What is greenhouse gas? A greenhouse gas is a gas in an atmosphere that absorbs and emits radiation within the thermal infrared range. Many greenhouse gases occur naturally‚ such as water vapor‚ carbon dioxide‚ methane‚ nitrous oxide‚ and ozone. Others such ashydrofluorocarbons (HFCs)‚perfluorocarbons (PFCs)‚ andsulfur hexafluoride (SF6) result only from human industrial processes. Greenhouse gases act like a blanket around Earth‚ trapping energy in the atmosphere and causing
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Ju Young – Arctic Ice Investigation ****************************************************************************************** Research Question: How do greenhouse gas emissions give an impact to the Arctic sea ice? Hypothesis: 1. A statement that predicts what will happen. Use the structure: ‘If…then…because…’ 2. For the ‘because’ part you need to give scientific reasoning so after you have done your research‚ state in parentheses ( ) the author of the source that helped you decide on your
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Absorption & Emission of Light Stimulated Absorption & Emission‚ Spontaneous Emission E2 Incident radiation hν hν Emitted & transmitted radiation E1 Resonance condition E2-E1=hν • Rate of stimulated emission is: −dN1/dt = N1B1->2 ρ(ν) • Rate of absorption is the sum of the rated due to stimulated emission and spontaneous emission: −dN2/dt = N2B2->1 ρ(ν) + N2A2->1 where B1->2 is the Einstein transition probability for induced absorption‚ B2->1 is the Einstein transition probability
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eco-friendly development and low carbon society is society that consumes sustainable and relatively low carbon energy as compared with our present day to avoid adverse climate change. Malaysia also participates in this program in order to reduce carbon emission to avoid climate change. In this research we focus on how to transformed Iskandar Malaysia to low carbon society city in 2025. In order to know the details about how to transform Iskandar Malaysia‚ we implement some of the research done by other
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economic growth and a way to raise the living standard of families. As economic growth improves the average citizen’s standard of living a smaller portion of the population tends to fall below the absolute poverty standard. Society can eliminate absolute poverty through a combination of economic growth and transform of many citizens with more than adequate income to the poor. Every residents in the Philippines would like to raise its living standard an exactly that of its community fact‚ every
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Vol. 2‚ No. 2 International Business Research Harmonization of Accounting Standards through Internationalization Nikhil Chandra Shil‚ ACMA (Corresponding Author) Department of Business Administration East West University 43‚ Mohakhali C/A‚ Dhaka – 1212‚ Bangladesh Tel: 9887989(Off.) ext 253‚ 01819289589 (M) Dr. Bhagaban Das P.G. Department of Business Management‚ Fakir Mohan University P. O.: Balasore‚ Pin.: 756019‚ Orissa‚ India E-mail: bhagaban_fm@yahoo.com Alok Kumar Pramanik Department
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