Abstract Recently‚ fair value accounting suffers heated debate because the financial crisis. The purpose of this article is to evaluate and understand fair value both in literature analysis and practice. This paper emphasizes the advantages and disadvantages of the fair value measurement. Proponents believe that fair value can provide timely information that reflects current financial market conditions‚ and information supplied is reliable. On the other hand‚ critics argue that fair value accounting
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Rules of Community Summary The Rules of the Community‚ which was originally known as the Manual of Discipline‚ contains the set of regulations that were applied to the Yahad. The Yahad lived in the wilderness of the Judean desert‚ away from civilization. The sect lived as collectivist community‚ but in order to be a member‚ you had to accept and follow the strict “terms and conditions.” The main function of the Rules of the Community is to list out the the disciplinary action that would be enforced
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Anderson: the Rule of Law Amid the Clash of Arms‚2009) From my view‚ Lord Bingham expressed the importance of rule of law through the comment he gave in the case Liversidge v Anderson(1942).As he claimed in the rule of law that the right of the individual is getting protected against the state‚ and there is a duty for the state to conduct their power based on the law without abuses it. Courts are playing an important role to make sure the justice and individual right is achieved. Rule of law is a
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Volcker Rule Restrictions on Proprietary Trading: The Impact on USMediumCapitalization Banks Abstract The paper aims tofind out the effect of the announcement of the Volcker rule on the stock returns of commercial banks with medium capitalization‚ defined as 500‚000 million to 5 billion. Different from our hypotheses‚ mid-cap banks experienced positive abnormal returns (ARs) and cumulative average abnormal returns (CAAR) as a result of the release of the Volcker Rule. Theinterpretation
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I reviewed the Webinar titled “Gamification: is it Edu-tainment or a Genuine Opportunity to Engage Learners?” By Brian Knudson of Noggin labs. Gamification of Learning high lights – What The webinar started by a brilliant experiment with those who signed up for the webinar and shared the results of the game. The webinar covered two broad categories of gaming types: simulations and social games. In this paper I was drawn to the first category‚ simulations because of its broad existence and usability
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Buffett Rule The Buffett Rule is a tax measure that was voted on by the House of Representatives last Wednesday. I chose this article because part of our reading assignment this week was about the branches of the U.S. Government. I will explain what the purpose of the Buffett Rule is. Then I will explain how this rule is viewed by the Republican and Democratic parties. I will explain how the three different branches of our government are involved with this bill. The original intent of the Buffett
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FAIR VALUE MEASUREMENT 1. The meaning of fair value Fair value is the price that would be received from the sell of an asset or will be paid to transfer a liability in an orderly transaction between the market participants and the measurement date [IFRS‚ 13 – A501]. However in accounting and economics‚ fair value is the rational and unbiased estimate of a possible market price of a good‚ service or an asset. Fair value takes into account many objectives and subjective factors such as: Objective
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Michaela Gyure Advanced English Mrs. Thompson Due: 10/7/11 The Rules of Survival When you live with a schizophrenic‚ you have to grow up fast. You don’t have time to spend on things that normal kids do‚ such as playing video games‚ or going on dates. Matthew knew this all too well in the book The Rules of Survival by Nancy Werlin. The main character‚ Matthew Walsh‚ is the oldest of three children‚ and the protector of his younger sisters Callie and Emmy. In the beginning‚ he tolerates his
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At only three pages in length‚ the ancient Irish tale‚ “The Adventures of Connla the Fair‚” presents its readers with a seemingly straightforward account. Here‚ a king’s son defies his father’s wishes by abandoning his homeland alongside a beautiful woman. However‚ as the story’s introduction in Ancient Irish Tales warns‚ focusing merely on the surface story leaves readers in “danger of mistaking the economy and terseness of this story for barrenness of imagination” (Cross and Slover‚ 488). Upon
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What is the principle of majority rule? The constitution assumes the principle of majority rules and tries to protect from checks and balances. On the surface‚ the principles of majority rule and the protection of individual and minority rights would seem contradictory. In fact‚ however‚ these principles are twin pillars holding up the very foundation of what we mean by democratic government. Majority rule is a means for organizing government and deciding public issues; it is not another road to
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