recognized for a legal or constructive obligation arising from a past event‚ if there is a probable (more likely than not) outflow of resources and the amount can be estimated reliably (IAS 37.14). In contrast‚ according to FASB ASC 450-20-25-2‚ a contingency (provision) is recognized if it is probable (likely) that a liability has been incurred and the amount is reasonably estimated. Scenario 1 (1) Under IFRSs: According to IAS 37.22‚ the contamination of the land gives rise to a legal obligation for
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Some of the pros include providing a sense of relief to parents who are concerned and uncertain of the possibility of their child having a disorder (if the test is negative)‚ if it is bad news‚ at least the parents can be prepared mentally as to what they can be faced
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THE PROS AND CONS OF NUCLEAR SCIENCE Nuclear energy is a powerful source of energy compared to other conventional fuels. All crude oil based fuels derive their energy from oxidation‚ which is a change in the energy levels of electrons outside the nucleus. However‚ nuclear energy derives power from changes in the nuclear energy levels of the atomic nucleus! Tremendous energy lies locked up inside a radioactive nucleus and nuclear fission is a way of tapping this energy. Nuclear power plants derive
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Pro Death penalty Men losing their lives‚ women losing their innocence and children living their lives without their parents or living their lives without a family to care for them and love them as they grow up. Over 131.4 million people are born each year and over 55.3 million people die or are killed each year‚ when the death penalty was enforced only half of that amount of people had been killed by murders. So the death penalty should be enforced in more locations. The death penalty has been
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Essay 1: The Default In Human Nature The question of good or evil has plagued human thought for centuries. Every distinct society throughout history has had a unique philosophical mindset that guided the practices in structured daily life. The west was indoctrinating Christianity into their constructed idea of self; The east without psychologists or therapists had Confucianism to make sense of life. Philosophy like religion has a main objective that aims to explain what we experience within our
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babies whose mothers took thalidomide during pregnancy. After the connection between the birth defects and thalidomide was made‚ it was quickly identified as a teratogen. Although it is not certain how Thalidomide causes birth defects‚ the leading theory is that it enters the womb by penetrating the placenta. Once the pill is taken by the pregnant mother‚ it breaks down into metabolites‚ or products of metabolic reactions. One of these metabolites is CPS49. CPS49 can break through the defense of the
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Eugenics is referred to as the science of improving the human population by controlled breeding to increase the chances of desired qualities. Eugenics was intended to improve the human characteristics of those with valuable genes while discouraging the reproduction of those who possess hereditary defects. Some of the degenerative traits can be classified as mental illnesses‚ physical defects‚ inferior races‚ and even individuals who commit illegal acts. Certain states have these sterilization laws
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Some scholars of psychology argue that being bilingual means being superior in cognitive ability. These scholars have access to a plethora of published research supporting the cognitive advantages of bilingualism. However‚ evidence supporting the cognitive disadvantages of bilingualism does exist‚ but the publication of them is not as frequent. Positive abstracts supporting cognitive advantages were published due to numerous reasons and the authors of this study suggest one reason is called‚ publication
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penalty. With many views to cover and different types of view‚ this paper will be about pro death penalty. There is one point I will cover that will be against the death penalty‚ and that will be executing an innocent person‚ the rest will be cost to have inmates in jail and how incarceration does not rehabilitated inmates. Life or death is a very important decision that cannot be taken lightly. The reason I am pro death penalty is because back in time there were not so many crimes committed and the
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Pros and Cons of Affirmative Action Affirmative action is defined as policies that seek out‚ encourage‚ and sometimes give preferential treatment to employees in groups protected by Title VII. (site text book) This is usually done through educational or economical benefits. Affirmative action is a controversial topic and has been debated for many years. It is a difficult topic to discuss because it stirs up a lot of emotions. It was created to level the playing field between white males
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