replacement cost‚ current cost‚ or inflation-adjusted cost. For example‚ land purchased in 1992 at cost of $80‚000 and still owned by the buyer will be reported on the buyer’s balance sheet at its cost or historical cost of $80‚000 even though its current cost‚ replacement cost‚ and inflation-adjusted cost is much higher today. The cost principle or historical cost principle states that an asset should be reported at its cost (cash or cash equivalent amount) at the time of the exchange transaction
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SWOT analysis of Microsoft This is a Microsoft Corporation SWOT analysis for 2013. For more information on how to do SWOT analysis please refer to our article. Company background Name | Microsoft Corporation | Industries served | Computer software‚ Electronics | Geographic areas served | Worldwide | Headquarters | U.S. | Current CEO | Steve Ballmer | Revenue | $ 73.72 billion (2012) | Profit | $ 16.97 billion (2012) | Employees | 94‚000 (2012) | Main Competitors | Apple Inc
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The Relationship between Drugs and Crime Sandra Lynn Manela CRJ308: Psychology of Criminal Behavior Currie Gauvreau January 21‚ 2012 The Relationship between Drugs and Crime There are two major factors facing the Criminal Justice system: crime and drugs. Crime has many faces and comes in all forms from petty theft to serial murders. Possession of illegal drugs is also against the law. If drugs are against the law to have in possession‚ it is also called a crime. Crimes do not have to
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The Relationship Between FASB and IASB Jennifer Purvis ACC 541 March 14‚ 2011 Delphine L. Agnor Wolsker The Relationship Between FASB and IASB Introduction The International Accounting Standards Board (IASB) was created after the Financial Accounting Standards Board (FASB) to establish a single set of accounting procedures and standards for both boards. The process has not always been an easy one‚ but the goal of merging the accounting standards globally overrides the disagreements. Overcoming
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Khoa Pham Theology 101 Dr. Nairn Relationship between God and Creation Genesis 1:26‚ God said “Let us make humankind in our image‚ according to our likeness; and let them have dominion over the fish of the sea‚ and over the bird of the air‚ and over the cattle‚ and over all the wild animal of the earth‚ and over every creeps upon the earth.” I think this is the image of human dignity. We can simplify this by saying that we are smarter than other creatures in this earth. In my opinion from
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Get a Checking Account You can’t get a loan without first having a checking. You need a checking account because lenders verify your income via your checking account. Don’t worry‚ though--there is a way to get a loan even if you have bad credit‚ but you have to start by getting a checking account. Did you abuse and then lose your previous checking account? Writing bad checks or repeatedly overdrawing your bank account can get you blacklisted on a system called "ChexSystems‚ which is the database
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According to the Times of India‚ new studies show a link between post-traumatic stress disorder (PTSD) and cardiovascular disease as a result of the neurological and hormonal response to chronic stress. (ANI‚ 2013) Post traumatic stress disorder is defined as “a mental health condition that ’s triggered by a terrifying event. Symptoms may include flashbacks‚ nightmares and severe anxiety‚ as well as uncontrollable thoughts about the event.” (Staff‚ 2011) This actually makes a lot of sense because
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Balance of payment Most of exports and imports involve finance i.e. receipts and payments in money. An account of all receipts and payments is termed as Balance of Payments (BOP). According to Kindle berger‚ "The balance of payments of a country is a systematic record of all economic transactions between the residents of the reporting country and residents of foreign countries during a given yeriod of time". The balance of payment record is maintained in a standard double-entry book-keeping
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Relationship between Guns and Crime Over the past decade or so‚ crime has been on a constant decrease. Most of which has to do with increased law enforcement and stricter policies on the sales of guns. Many people believe that guns are the sole reason that crimes are committed. Some research proves that belief wrong‚ yet other statistics can argue the exact opposite. In America‚ gun ownership is about three out of every ten people. A majority of these people included in the 33% that actually
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revolution changed economies and lives of nations’ citizens‚ also created the idea of imperialism. While there were a few positive outcomes from the two teams‚ it also brought many hardships for families who were trying to make ends meet. The relationship between industrialization and imperialism is often seen as codependent because one often leads to the other‚ but they are also very different terms who have their own cause of action and challenges. The Industrial Revolution started in Great Britain
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