Kumail Rizvi‚ PhD‚ CFA‚ FRM Goods sold on consignment should not be recognized when transferred 4 IASB‚ IAS NO. 18‚ SERVICES When the outcome estimation is reliable‚ recognized revenues with reference to the stage of completion at the balance sheet date Conditions for reliable estimation of outcome 21/5/2013 Kumail Rizvi‚ PhD‚ CFA‚ FRM Amount can be measured reliably Probability of flow of economic benefits Stage of completion can be measured reliably Cost incurred or to
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Writing III – Acid-Base Balance Congestive heart failure (CHF) is caused by the inability of the heart to fill correctly‚ eject blood completely‚ or a combination of the two‚ which results in a decrease in cardiac output. Chronic hypertension (CH) is a constantly elevated blood pressure. Peripheral vascular disease (PVD) causes a restriction in blood circulation due to atherosclerosis‚ fatty deposits on the inner linings of the arteries that cause a blockage of blood flow; arteriosclerosis‚ loss
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Irritable bowel disease Nursing assessment of a patient with pneumonia should include; a) Chest auscultation‚ lower limb strength‚ temperature b) Nutritional intake‚ fluid intake‚ heart rate c) Fluid balance chart‚ weight‚ pain assessment d) Abdominal auscultation‚ respiratory rate‚ urine output The basic components of the inflammatory process are; a) Tachycardia‚ tachypnoea and haemolysis b) Vasodilation‚ increased vascular permeability and emigration
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they influence friction losses. Introduction Friction loss is the loss of energy or “head” that occurs in pipe flow due to viscous effects generated by the surface of the pipe. This energy drop is dependent on the wall shear stress (τ) between the fluid and pipe surface. The shear stress of a flow is also dependent on whether the flow is turbulent or laminar. For turbulent flow‚ the pressure drop is dependent on the roughness of the surface‚ while in laminar flow‚ the roughness effects of the wall
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Renal Physiology PART THREE Renal Acid-Base Balance 1 Acid • • • • An acid is when hydrogen ions accumulate in a solution. It becomes more acidic [H+] increases = more acidity CO2 is an example of an acid. HCl 2 H+ H+ ClH+ H+ ClH+ 7 ClpH ClCl- As concentration of hydrogen ions increases‚ pH drops Base • A base is chemical that will remove hydrogen ions from the solution • Bicarbonate is an example of a base. NaOH Na+ OH- H + ClH+ ClNa+ OHH+ ClH+ Cl- Na+ OHH+ ClNa+ OH- 2 7 pH Acids
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Assessing the ability of blind and partially sighted people: are psychometric tests fair? 1. Introduction Psychometric or standardised tests are assessments that measure knowledge‚ abilities‚ attitudes and personality traits. They are used in education and recruitment and can consist of written‚ online or oral tests. Blind and partially sighted individuals are potentially disadvantaged by the use of these tests. RNIB is often approached by teachers and parents concerned about the use
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Test Anxiety is defined by Kondo (1996) as a double situation specific personality trait‚ consisting of two psychological components; emotional arousal and worry. Several studies have focused on test anxiety‚ as it is associated with lower test results and a higher amount of stress‚ so has attracted attention from researchers and teachers (Hembree 1998; Sarason and Sarason 1990) as cited in Kondo (1996). Most of the focus has been to reduce test anxiety by investigating the cognitive‚ affective
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Anxiety can a hit a person at any moment. For many‚ test taking is the most difficult task there is. Profuse sweating‚ fast heart rate‚ and nausea are minor symptoms a person can become overwhelmed with while taking a test. More than likely‚ this person has experienced test anxiety. Test anxiety is a psychological condition in which people experience extreme distress and anxiety in testing situations (Cherry‚ 2015). When it comes to test anxiety there are physical‚ emotional‚ and behavioral symptoms
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Task 3: Tests for Anions: An Anion is an atom which is negatively charged therefore indicating a larger amount of electrons than proteins. Overall the tests for anions were mainly conclusive however 6 out of 8 of the anions we were testing for could only be determined from one specific result for example if a black precipitate formed following the tests the substance is therefore a sulphide however the same result would also show the presence of carbonate and hydrogen carbonate this therefore
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A personality test aims to assess aspects of a person’s character that remain stable across situations‚ referred to as their personality. Personality is generally understood as a collection of emotional‚ thought‚ and behavioral patterns unique to a person‚ that is consistent over time. Generally‚ personality tests assess common characteristics for large segments of the population‚ describing people according to a number of dimensions or traits‚ rather than attempting to describe every detail of any
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