extinguishment of debt. Conversion of Debt to Equity Conversion of Debt exchanges convertible bonds for preferred or common stocks depending on predetermined features at issuance. The accounting treatment of this approach is using book value method‚ $1‚200‚000 bonds payable and $140‚000 accrued interest‚ and will not recognize any gains or losses in this case (Kieso et al.‚ 885). However‚ this treatment does not apply for New World‚ which is a private placement of debt rather than convertible
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E.1 There are different types of settings providing care and education for children in Wiltshire such as; statutory‚ voluntary and private. Statutory “these are services that have to be available by law‚ i.e. legislation has been passed which requires either the government or local authorities to provide them” (Tassoni‚ 2007 p.3) For example‚ schools. The government is legally obliged to provide schools and to pay money for local authority. Voluntary “these are services provided by organisations
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hardware/software. Writing is essential in the engineering field. Engineers are required to be proficient in both communication and writing. The types of technical writing I expect to do includes writing computer software and hardware programming. Unit 1 For unit 1 we started off with a rhetorical situation class activity. The class collaborated on writing a text‚ tweet and email‚ based on the cultural considerations of the audience. Considerations included language and tone. Cultural adaptation is important
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Discuss the importance of Value-based Education at Primary school level Values are deeply held beliefs about what is good‚ right‚ and appropriate. Values are deep-seated and remain constant over time. We accumulate our values from childhood based on teachings and observations of our parents‚ teachers‚ religious leaders‚ and other influential and powerful people. Values affect our lives every moment. They are a guiding force in all we do and pursue. When our values are in congruence with our
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1. Identify and explain key trends that are occurring in computer peripheral devices? How do these trends affect business uses of computers? -Some key trends occurring are the wireless mouse which has longer battery life or the constant updating of scanners. The newly developed scanners like the CanoScan D1250 (I’ve just heard a lot about it) which has an adjustable lid so you can scan bulky documents such as a book. This can affect a business because it can scan anything and definitely
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Unit 1: The Business Environment Task 1: P1 – Here I will describe the type of business‚ purpose and ownership of two contrasting businesses. HSBC – The for profit business I have chosen is HSBC. It was founded in 1865 in Hong Kong. They are now based in Canary Wharf‚ London. HSBC offer various different financial services all over the globe. These include securities‚ multinational banking‚ loans and holdings. They are in the service sector. Profit in 2013: £10.4 billion Employees: 254‚066 worldwide
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The Moral Foundations Self-Assessment Exercise Part 1 Everybody has his/her core values. These core values may develop or change gradually over a lifetime but in most cases they are stable and enduring. I think one of the most important values that help me navigate through daily experiences and life as a whole is fairness. I think I inherited the value from my mother. She always reminds me to treat everybody fairly. I don’t think I can discriminate anybody because of his background‚ such as
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Unit 1 Assignment 1: Integrated Circuit Technology Year Transistor Count Processor Model 1971 2‚300 Intel 4004 1972 3‚500 Intel 8008 1974 4‚500 Intel 8080 1976 6‚500 Intel 8085 1978 29‚000 Intel 8086 1979 29‚000 Intel 8088 1982 55‚000 Intel 80186 1982 134‚000 Intel 80286 1985 275‚000 Intel 80386 1989 1‚180‚235 Intel 80486 1993 3‚100‚000 Pentium 1995 5‚500‚000 Pentium Pro 1997 7‚500‚000 Pentium II 1999 9‚500‚000 Pentium III 2000 42‚000‚000 Pentium
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1. Explain how photosynthesis and respiration are linked in order to provide you with energy from the food you eat. To start off with we will need to define photosynthesis and respiration. Photosynthesis is a process in which carbon dioxide‚ water‚ and certain inorganic salts are converted into carbohydrates by green plants‚ algae and certain bacteria using energy from the sun and chlorophyll (dictionary.com). Respiration is all of the physical and chemical processes in an organism by which oxygen
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Task 1 P3 - Identify different types of communication devices Introduction DTE - data terminal equipment Data terminal equipment are any devices that connect to the internet. Such devices include computers‚ mobile phones and even appliances like washing machines. Each DTE is supplied with a MAC address Data Terminal Equipment (DTE) is any equipment that is either a source or destination for digital data. DTE do not generally communicate with each other to do so they need to use DCE to carry out
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