eACT AIFRS Policy Summary AASB 138 AASB 138 “INTANGIBLE ASSETS” (IN PARTICULAR SOFTWARE) BACKGROUND AASB 138 Intangible Assets is an Australian Equivalent International Financial Reporting Standard (AIFRS) applicable to financial years beginning on or after 1 January 2005. There is currently no Australian Accounting Standard that comprehensively deals with intangible assets. However there are general requirements contained in a number of standards that are applied to intangible assets
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ESE 215 Introduction to Circuits and Systems Prepared by: The Task Group on ESE 215-205 N. Farhat‚ N. Engheta‚ J. Keenan‚ and V. Vuchic Background‚ Philosophy‚ and Motivation: Over the past few decades‚ the scope of electrical engineering (ESE in the context of our department) has expanded to a degree where the discipline risks effacement by diffusion [1]. This calls for hard thinking on how to reform traditional course offerings in our discipline in order to avoid incoherent bifurcations
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1. What is Engineering? According to Webster’s dictionary‚ engineering is the “application of science and mathematics by which the properties of matter and the sources of energy in nature are made useful to people” Engineers apply math to help design and manufacture products. 2. What did you learn about engineering that you were not previously aware of? Make a list of your insights. After taking the course Engineering Design and Graphics from the previous semester‚ I learned that engineers
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Career episode 1. a) Introduction 1. This episode describes a position that I currently occupy. After completion of 5 years Mechanical Engineering course in 1996 I have been working for VooDoo People International Ltd. (Australia) in its representative office in Khabarovsk‚ Russia‚ since May 1997. I currently hold a position of a Senior Sales Engineer. Together with two sales Engineers (both professional Mechanical Engineers) reporting directly to me I perform slurry-pumping systems design for mining
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Introduction: A contract is described as "an agreement giving rise to obligations enforced or recognised by law" (Doolan‚ 2003)‚ he continues to describe that a contract exists "when legally capable persons have reached agreement‚ or where the law considers them to have reached agreement" Doolan also illustrates that "The Law of Contract concerns itself with all contracts. Not alone does it apply to contracts worth considerable sums of money‚ but the same rules govern simple contracts‚ such as
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Engineering Management Project Planning By Daniel O’Donnell Contents Introduction to CPS Catering 1) Investigation into total quality management * Focus on continuous improvement. * Quality Gurus. * Quality Teams. * Techniques used for improving quality that CPS could implement. * Barriers encountered to quality management 2) Analysis of a measurable work-based business / Continuous Improvement Activity * Continuous improvement filing system.
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QUESTION 1 a) By giving practical examples discuss the difference between Cyber war and Cyber terrorism. b) E-Learning is becoming increasingly popular in our society. In view of this‚ many students are studying with foreign universities through e-learning. Outline the limitations and impact of having graduates through e-learning. QUESTION 2 Doctors‚ lawyers and teachers all need a license or state certification to practice their profession. Are computer practitioners similar enough to these professionals
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Bachelor of Science in Computer Engineering Computer Engineering combines Electrical Engineering and Computer Science and deals with the design and application of computer systems. These computer systems can range from large super computers to tiny microprocessors that are embedded in all kinds of equipment‚ such as automobiles‚ appliances‚ cellular phones‚ medical devices‚ office equipment‚ etc. The goal of the Computer Engineering is to provide students with a practical‚ hands-on education that emphasizes
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G10 science By Freya Li Practical Investigation Resistance in Wire Aim: To investigate if the length of wire affects its resistance and find out how the resistance changes when the length of wire increases. Hypothesis: My prediction is that as the length of wire increases‚ the resistance will also increase. This is because current is the flow of electrons in a circuit and voltage makes the electrons flow through the circuit. The electrons have to collide with the atoms in the wire‚ which makes
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ENGINEERING ETHICS http://ethics.tamu.edu/ethics/giftgive/giftgiv1.htm Accepting Gifts And Amenities Department of Philosophy and Department of Mechanical Engineering Texas A&M University NSF Grant Number DIR-9012252 Accepting Gifts And Amenities Instructor ’s Guide Introduction To The Case One of the most challenging and interesting areas of moral reasoning involves deciding where to draw the line between permissible and impermissible actions. Even if we know that some actions
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