Evaluating Concepts-Based vs. Rules-Based Approaches to Standard Setting INTRODUCTION In its new project on Codification and Simplification‚ the FASB indicates its intent to evaluate the feasibility of issuing concepts-based standards rather than issuing detailed‚ rule-based standards with exceptions and alternatives.[ 1] Related to this project‚ members of the FASB board and staff asked the Financial Accounting Standards Committee of the American Accounting Association (hereafter‚ the Committee)
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Introduction to Fourier Series The Fourier Series breaks down a periodic function into the sum of sinusoidal functions. It is the Fourier Transform for periodic functions. To start the analysis of Fourier Series‚ let’s define periodic functions. A function is periodic‚ with fundamental period T‚ if the following is true for all t: f(t+T)=f(t) [Equation 1] In plain English‚ this means that the a function of time with period T will have the same value in T seconds as it does now‚ no matter
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Agent Installation Guide www.absolute.com March 10‚ 2010 Agent Installation Guide 5.0 - Documentation Release 1 This document‚ as well as the software described in it‚ is confidential and contains proprietary information protected by non-disclosure agreements. No part of this document may be reproduced in any form or disclosed to any party not bound by a non-disclosure agreement without the express written consent of Absolute Software Corporation. Absolute Software Corporation reserves the
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Siemens ShareNet : Building a Knowledge Network Case Background: Siemen’s Information and Communication Network’s (ICN) Group Strategy Division had been delegated with the task of proposing a strategy for the future of ShareNet. ShareNet‚ a Knowledge Management System had grown from a small experiment to a tool and was widely used by ICN’s Sales and marketing department (S&M)‚ had been rolled out to R&D department and one of the Siemen’s large U.S. Client. There had been a meltdown in the telecommunications
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Introduction The conditions of the global travel agency industry have significantly changed over recent years‚ mainly because of the development of the new technologies‚ electronic commerce and the major changes in tourism consumer behaviour. Increasingly‚ people are booking their travel over the Internet‚ directly from the suppliers or on electronic retailer’s websites affecting traditional travel agencies on the high street. Further‚ the market starts to show signs of overload because of the
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1. How can Lafarge-Aget differentiate its position in the eyes of customers? Aget is operating in a commodity market. Is only way to avoid price wars and to gain more market share is by differentiating themselfs from the other suppliers by providing there customers additional value. Aget should invest in establishing a customer – supplier relationship. This relationship should address the following issues: * More frequent written/electronic communication – lower acquisition costs for firms
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not state that the husband was the one to be driving the vehicle last while under the influence of alcohol. 3. Identify each claimant (key actor) who has an interest in the outcome of this ethical issue. From the perspective of the moral agent—the individual contemplating an ethical course of action—what obligation is owed to the claimant? Why? Claimant (key actor) Obligation (owed to the claimant) Perspective (What does the claimant hope will happen?) Husband Fidelity‚ non-injury
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Press Release Renens‚ Switzerland – February 26‚ 2013 Orange signs Nokia Siemens Networks to extend network and rollout 4G (LTE) #MWC13 Nokia Siemens Networks to provide and implement complete radio and core network Customers of Orange Communications in Switzerland can expect to enjoy superior mobile broadband with faster data speeds and improved coverage. Under a five-year agreement‚ Orange has selected Nokia Siemens Networks to extend its radio access network as well as supply and build its network
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Gonorrhea and its Causative Agent; a study of challenges of treating gonorrhea By: Nader Hossaini George Mason University Word count: 2281 Gonorrhea and its Causative Agent Abstract In this study‚ gonorrhea which is a sexually transmitted disease that can be found in every parts of the world including in the United States was investigated; gonorrhea passes from one person to another mainly through unprotected sexual activity. The causative agent for the disease‚ Neisseria
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Strengths 1. Research by Lorenz supports the idea that imprinting is innate because the goslings imprinted on the first moving object they saw. In a similar way it is likely that many species have an innate mechanism to protect young animals and enhance the likelihood of their survival. 2. Bowlby’s theory is that there is a critical or sensitive period for the development of attachment‚ which he believed was at 3-6 months old. There is research support that concludes that once the sensitive
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