2) Grant Thornton IFRS Page 40. Expenditures related to research are expensed as incurred. Internally generated intangibles representing development shall be capitalised if certain conditions are met. Page 41 Research costs shall be expensed as incurred (IAS 38.54). Intangible assets arising from development shall be capitalised if an entity can demonstrate all of the following: Technical feasibility of completing the intangible asset
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As a researcher at the University of Dubai‚ my advisor asked me to partake in a pre-clinical trial focussed on examining the efficacy of a growth factor developed by a pharmaceutical firm. My role was to conduct the biomechanical analyses on rabbit cartilage samples exposed to the growth factor and communicate the results to the client. After analysing the test and control samples‚ I graphed the results and a visual representation of the data showed a trend in support of the growth factor. However
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significant part of day to day life. It is deemed socially acceptable to kill a child because of a decision or mistake. Why is it illegal to murder someone yet it is legal to abort a child? They are both still humans. The way people deal with this ethical dilemma is that it is not a human but just a fetus. But when does a fetus become life
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1. Why should Lael get involved in reporting if she has not experienced any of the allegations the other employees are making? Lael was working the company. She discovered that the company’s staff high percentage to leave‚ the company’s performance dropped significantly. If the company employees are poor on the moral and cultural views‚ the employees will leave in a short time. She would like to make employees feel comfortable at work. They were more likely to work harder‚ which also improves performance
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The Hiroshima atomic destruction remains a historical uncertainties and ethical dilemmas. The use of atomic bombs marked forever the relationship between the US and Japan‚ and the controversy over the use of atomic weapons will no doubt continue indefinitely. Historiography and comments on the issue are gigantic. Each generation of Americans and Japanese revisited the issue‚ and the following will no doubt continue. Indeed‚ the moral justification for the destruction of two Japanese cities is clear
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Patient and Family Involvement to Ethical Issue on Care Decision Making Purpose: Decision making is a crucial element in the field of medicine and health care. The physician has to determine what is wrong with the patient and recommend treatment‚ while the patient has to decide whether or not to seek medical care‚ and go along with the treatment recommended by the physician. Patients have both rights and responsibilities when it comes to their health and the health care services
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The Big Four Accounting Firms Financial Accounting September 8‚ 2012 In the world of accounting four global firms take the gold. Those are considered “The Big Four”. Over the past twenty years many financial organizations have been established‚ but only the best have survived long enough to be well known across the world. Those four corporations are Deloitte & Touche‚ Pricewaterhouse Coopers‚ Ernst & Young‚ and KPMG. The biggest name in the industry however‚ is Deloitte & Touche
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Ethical Dilemma at Northlake The case begins with an intense discussion between the VP of Amalgamated Forest Products Jim McIntosh and Frank the manager of corporate reporting. Frank has disclosed to Jim that he plans to go public in regards to the truth in a report predicting that the companies operating cost would jump to 30 percent instead of Franks prediction of 8 to 10 just because the company would have to build a lagoon for wastewater treatment. Do to Jim’s opposite opinion of the need for
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Abortion is a controversial topic among society today because it is in fact a moral dilemma that women struggle with today due to religious groups influence and government officials with conservative viewpoints. The abortion debates main focus is whether or not it is right or wrong to end a pregnancy before normal childbirth begins. Women should have the right to make decisions pertaining to themselves because there are a lot of factors involved with pregnancies. Besides abortions‚ these clinics
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horrible situations that have happened to him. It seems that only once he saw the misfortunes of others could he see that “ Certainly‚ if all things are good‚ it is in El Dorado and not in the rest of the world.” The ethical challenge that I experienced while reading
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