FASB Codification Research Project #1 (a) Briefly describe how pension gains and losses are accounted for. According to FASB ASC 715-30-35: 35-21 Gains and Losses Gains and losses that are not recognized immediately as a component of net periodic pension cost shall be recognized as increases or decreases in other comprehensive income as they arise. Accounting for plan terminations and curtailments and other circumstances in which recognition of gains and losses as a component of
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1.1 Explain the function of assessment in learning and development □ Functions‚ e.g. measurement and recording of achievement‚ Identification of individual student needs‚ formative or summative Assessment‚ fit for purpose‚ assessment against standards and Performance/assessment criteria‚ monitoring development‚ evidence For performance review/targets/benchmarking‚ contributing to Quality assurance‚ development of best practice. 1.2 Define the key concepts and principles of assessment □ Purpose
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One product that has been a staple for my family as long as I can remember is Toyota cars and trucks. Every vehicle my parents have owned has been made by Toyota. My father‚ a structural engineer‚ has always voiced a sincere appreciation for the Japanese automaker. “It’s the Toyota Way”‚ he would stubbornly proclaim. My brothers and I never understood the reference. After all‚ it was not uncommon to hear my father quote obscure statistics from Car & Driver or Consumer Reports magazines. Though in
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Option 2 Why do some people become carers? Discuss this question‚ identifying at least two factors which influence who takes on a caring role. Some people voluntarily devote a large part of their lives looking after others who need help because of an illness‚ frailty or disability. Research studies show that it is estimated that there are 5.7 million carers in Great Britain (unit 3‚ p. 141). Duty‚ obligation‚ societal and cultural influences or unexpected events are all motivators why some people
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MY FAREWELL SPEECH – 1994/95 Principal Sir‚ my loving teachers‚ and my fellow Tenacians: Words don’t come easy to me when it comes to speaking on an occasion like this. All throughout my school life‚ I’ve seen batches of students being bade farewell by the school and in all those times‚ I’ve feared the day when I’ll be among those stepping out of the doors of this institution for ever. Today‚ the time seems to have come for me too to make a transition from present to history. I don’t know
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elaborate upon the duties that a principal owes to an agent. Answer: An agency is the creation of a contract entered into by mutual consent between a principal and an agent. By agency‚ a principal grants authority to an agent to act on behalf of and under the control of the principal. A principal owes certain contractual duties to his/her agent by an agent will serve the principal loyally and with obedient. The principal duties can be found in section 172
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advancement to become an NCO I have multiple goals I wish to achieve in my career‚ ranging from short to long-term. I wish to use the leadership skills I have acquired to assist the lower enlisted soldiers to be the best they can be as a leader‚ I plan to set an example for those that look up to me. My advancement to Sergeant will be a move that I will not take lightly and is one that I look forward to. Why do you want to become a Noncommissioned Officer? One reason I want to become a Non-Commissioned
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The 8 Principals of Data Protection The Act regulates the use of “personal data”. To understand what this means we need first to look at how the Act works or defines the word “data” Data means; information which- a) is being processed by operating automatically in response to instructions given for that purpose. b) Is recorded with the intention that it should be processed. c) Is recorded as part of a relevant filing system with the intention that it should form part of relevant
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“Why do I want to become a nurse?” Becoming a nurse has always been a dream of mine. I strongly desire to make a difference in peoples’ lives. My aspiration for nursing was sparked early in my high school years‚ and now that I’m a mom I’m even more determined. I’ve always dreamt of a career which I would truly enjoy and make great money caring for others. I’m completely ready to devote myself to making this dream come true. Nursing is a career that’s become harder to pursue‚ but one of the most
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Why I became a Teacher? When I was unfulfilled‚ working in the profession of social work‚ I decided that I would need to help others for my job. That was in 2007. I quit my job and did something that I had never done before. I started hiking the Appalachian Trail by myself. After thinking about what goals I had‚ it hit me: teaching. As a teacher you will influence youth to make a difference in their lives. That is when I thought about the example that my mother had been for students at her
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