Q3: Should Apple lobby the FASB to change the revenue recognition rules for smartphones? In our opinion‚ Apple should lobby FASB to change the revenue recognition rules for smartphones‚ given the following reasons:- 1. Under “non-GAAP measures”‚ Apple’s performance looked much better than that under GAAP measures. Please find below a table1 summarizing the differences of key financial data between GAAP and non-GAAP measures for the fourth quarter of 2008:- Q4 2008 GAAP ($ billions) Non-GAAP
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Engineering Alcatel-Lucent COPYRIGHT © 2013 ALCATEL-LUCENT. ALL RIGHTS RESERVED. ALCATEL-LUCENT —PROPRIETARY — USE PURSUANT TO COMPANY INSTRUCTION AGENDA • Alcatel-Lucent Introduction • Industry Trends • Wireless Data Capacity Enhancement Techniques • Small Cells Solution Overview • Integrating Metro Cells with the Network (Het-Net) • Deployment Benefits • Success Stories‚ Trials‚ and Awards 2 COPYRIGHT © 2013 ALCATEL-LUCENT. ALL RIGHTS RESERVED. ALCATEL-LUCENT AT A GLANCE 1000+
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EXPENSE RECOGNITION The production‚ sales‚ or cash receipts method can be used to assign revenues to periods of time. Expense recognition involves assigning or matching expenses to periods of time. Some expenses are closely related to the revenues assigned to periods of time. For example‚ the costs of goods sold during a period reflect the costs of materials‚ labor‚ and manufacturing overhead incurred to produce units of product that were sold. These costs are called product expenses. Other expenses
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Speech Recognition Technologies Abstract While commercial solutions for precise indoor positioning exist‚ they are costly and require installation of additional infrastructure‚ which limits opportunities for widespread adoption. Inspired by robotics techniques of Simultaneous Localization and Mapping (SLAM) and computer vision approaches using structured light patterns‚ we propose a self-contained solution to precise indoor positioning that requires no additional environmental infrastructure
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(1) summarizes the factual situation The company was started off by Amelia. The company is a family software company that Aunt Amelia started. She started working in a spare room in her house and was able to bring other relatives together to invest together and form a company. The company was a success that is became part of Wall Street just three years ago. The company has being profitable and there haven’t being any issues associated with the accounting records or any financial data associated
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Speech Recognition 1. Introduction Speech is the vocalized form of human Harvery Fletcher and Homer Dudley communication. It is based upon the firmly established the importance of the syntactic combination of lexicals and signal spectrum for reliable identification names that are drawn from very large of the phonetic nature of a speech sound. (usually about 10‚000 different words) Following the convention established by vocabularies. Each spoken word is these two
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We are living in a generation full of technologies‚ We are living in a generation that we can’t complete our day without using technology‚ A generation of the beginning of the new world order‚ That have started to become a major problem in our society and effects the way we live. On the one hand‚ It makes as unsociable in the real life; Since the beginning of technology‚ When Computers and video games consoles were invented people started to spent more time in their houses playing virtual games
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2a. The computing innovation that is represented by my computational artifact is that of voice recognition. Voice recognition is commonly used to operate a device‚ perform commands‚ or write without having to use a keyboard‚ mouse or press any buttons. The user is able to talk to a computer with automatic speech recognition (ASR) programs and tell it what to do.(5) The computing innovation was created with the intention of being user-friendly and helping people with a variety of disabilities. My
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tools are expensed when purchased. (f) Agricultural companies use market value for purposes of valuing crops. (g) Each enterprise is kept as a unit distinct from its owner or owners. (h) All significant postbalance sheet events are reported. (i) Revenue is recorded at point of sale. (j) All important aspects of bond indentures are presented in financial statements. (k) Rationale for accrual accounting. (l) The use of consolidated statements is justified. (m) Reporting must be done at defined
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Kory Schmidt ENG 105 Problem Solution Essay There has been a movement in the past 10 years to integrate technology in schools. This plan has been well received throughout the US‚ with nearly sixty percent of schools taking in an integrated technology program‚ many with tremendous results (McLester par. 1). Yet‚ despite the overall progress‚ many schools are not making full use of technology as a component of comprehensive school reform. The pace of implementation may be slow partly because
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