... mni above the flask to permit convenient observation ofthe interior ofthe flask Procedure 5.1 The temperature ofthe furnace shall first be adjusted to give the flask the desired uniform temperature ... so controlled Measurement thermocouples are positioned on the outer-surface ofthe wall ofthe flask, 25 i mm from its base, and at the centre ofthe under-surface ofthe base ``,`,`,,,,`,,,,`,```,``````,`-`-`,,`,,`,`,,` ... Three thermocouples are usccl, positioned 25 mrn (1 in) and 50 iiim ( in) below the bottom ofthe neck heater, and under the base ofthe flask near its centre The temperature measured by each of the...
... possible that accounting values from some ofthe countries may provide better estimates of firm value than accounting values from the other countries Therefore, the usefulness ofaccountingfor firm ... and theequitymethodofaccountingfor affiliated companies each may be categorized in terms of faithfulness to clean surplus and extent of conservatism We address the implications of these accounting ... Germany, and the UK Their sample covers 1982 to 1990, and they focus on the effects of implementing theaccounting related directives ofthe European Union They find the explanatory power of book...
... • professionalism would influence the nature of authority fortheaccounting system the degree of uniformity preferred would influence the way in which theaccounting system was applied the amount ... described theaccounting system and processes in China and the current state oftheaccounting profession They suggested that accounting measurement and disclosure in China, the development oftheaccounting ... to the forms and formulas practiced in the royal court, national politics administration and finance Part ofthe reform ofthe system ofaccounting and auditing was to replace the Ministry of...
... M.L (1985) The "Whole Office ofthe Law" in the Theology of John Calvin Journal of Law and Religion 3, 117-139 Preserved, S (1911) The methods of Reformation interpreters ofthe Bible The BIblical ... merchants on the other wrote on the bottom of their books of accounts “in the name of God” to whom they were addressed (Carruthers & Espeland, 1991; Maltby, 1997) This points to whether books of accounts ... enforced to arrive at Salvation rest upon the honouring the Sharia, viz Islam’s five pillars: faith in the Oneness of God and the finality ofthe prophethood16 of Muhammad, establishment of the...
... integral part ofthe governance and the regulation ofthe socio-economic system They play the same role in theaccounting system that the constitution does in the legal system They must therefore provide ... section will discuss the economic consequences ofthe application ofthe fair value accounting logic forthe representation ofthe business firm Theaccounting logic provided by the historical cost ... confrontation of, on the one hand, the implied understanding ofthe economics ofthe business firm; and on the other hand, the concepts of asset and liability that belong to the respective accounting...
... ofthe resources of developing countries and their elevation to the level of international concern have obscured the problem of spoliations by national officials ofthe wealth ofthe states of ... leaders The circle of persons liable for acts of indigenous spoliation tracks the list of possible offenders in Article IV ofthe Convention on the Prevention and Punishment ofthe Crime of Genocide, ... ousting of Momoh there was no sign ofthe SSD uniforms Another example of phantom contracts that was brought to the attention ofthe Lynton Nylander Commission of Inquiry was the award of a $20 million...
... Amount ofInvestments 31-32 Changes in Carrying Amounts ofInvestments 33 Disposal ofInvestments 34 Disclosure 35 AccountingforInvestments 169 Accounting Standard (AS) 13 AccountingforInvestments ... market value Carrying Amount ofInvestments Current Investments 14 The carrying amount for current investments is the lower of cost and fair value In respect ofinvestmentsfor which an active market ... disposing of a part ofthe holding of an individual investment, the carrying amount to be allocated to that part is to be determined on the basis ofthe average carrying amount ofthe total holding of...
... language proficiency, lack of knowledge about the application process, and the cost of applying, which at $680 is higher than in most other OECD countries The Economic Value of Citizenship for Immigrants ... transportation and the value ofthe time spent preparing their application and studying forthe language and civics tests.24 In a survey of Latino immigrants who had attended one of a series of citizenship ... and Justin Scoggins 2012 forthcoming The Economic Benefits of Naturalization (tentative title) Los Angeles, CA: University of Southern California, Center forthe Study of Immigrant Integration...
... topic ofthe application of Midas methods to the overall market, we look to the other two factors forthe clues we seek Specifically, we can examine Midas charts for two or more stocks in the same ... the Midas bag of tricks the so-called TOPFINDER algorithm Don't miss the next article! 12 The truly new insights provided by the Midas method are twofold The first is the heretofore unrecognized ... stocks which have not yet reached their peaks The future price action in these issues will thereby provide demonstrations of either the power or the limitations ofthemethod First, however, a few...
... differences between the moderators in terms of use ofthe Coding Schedule and the use of follow-up probes Methods for assessment of oily skin The methods participants used to assess their oily skin ... were asked about the areas ofthe face (and scalp for balding men) where they had a problem with oily skin The areas ofthe face most commonly chosen as being oily were the forehead (85%) and ... frequencies did not differ between the two groups on either codes referring to the pressure of strokes, the rubbing of fingers together, or the blotting and visual inspection ofthe blotting paper Factors...
... First, the primary government either appoints a voting majority ofthe governing body ofthe other organization or members ofthe primary government’s governing body hold a majority ofthe seats of ... objected to by one ofthe principals, the U.S Government Accountability Office (GAO), the U.S Department ofthe Treasury, or the U.S Office of Management and Budget (OMB) These standards apply ... table of contents? A list of principal officials? A letter of transmittal? Is the letter of transmittal dated and signed by the chief financial officer? List the major items of discussion in the...
... eliminating the previous categories of reserved and unreserved The standard affects only theequity section ofthe balance sheet of governmental funds It does not change the reporting of net assets of ... legally approved as the budget forthe General Fund of a city government forthe fiscal year ending December 31, 2012 As of January 1, 2012, the first day ofthe fiscal year, the total Estimated ... Accrual Accounting 81 3–9 The City of South Dundee budget forthe fiscal year ended June 30, 2012, included an appropriation forthe police department in the amount of $16,000,000 During the month of...
... provide the annual audit in the amount of $11,000 4–6 The following information was abstracted from the accounts ofthe General Fund ofthe City of Rome after the books had been closed forthe fiscal ... is the transfer ofthe balances ofthe operating statement accounts and the balances ofthe budgetary accounts forthe year to the Fund Balance account Note that the first closing entry has the ... Statements The Balance Sheet forthe General Fund ofthe Village of Elizabeth as ofthe end of 2012 is shown in Illustration 4–4 If the General Fund has both a due from and a due to another fund,...
... ofthe transfer from the General Fund was forthe purchase ofthe equipment Further, assume the remainder ofthe transfer from the General Fund and all ofthe advance from the enterprise fund ... Statement of Net Assets as of December 31, 2012, forthe Risk Management Fund d Prepare a Statement of Cash Flows forthe year ended December 31, 2012, forthe Risk Management Fund Assume $10,000 ofthe ... Statement of Net Assets as of December 31, 2012, forthe City of Sandwich Swimming Pool Fund d Prepare a Statement of Cash Flows forthe Year Ended December 31, 2012, forthe City of Sandwich...
... the previous information, prepare, in good form, a Statement of Activities forthe City of Northern Pines forthe year ended June 30, 2012 Northern Pines has no component units 8–9 The City of ... Statement of Revenues, Expenditures, and Changes in Fund Balances, the City reported proceeds from the sale of land in the amount of $600,000 The land originally cost $535,000 At the beginning ofthe ... ofthe City of Cottonwood have been completed forthe year 2012 and appear in the first tab ofthe Excel spreadsheet provided with this exercise In addition, the Statement of Net Assets from the...
... • Describe the reporting requirements of varying types of health care organizations • Apply the accrual basis ofaccounting in the recording of typical transactions of a not -for- profit health ... Cash Flows forthe Nonprofit Hospital using the indirect methodThe direct method is also acceptable (see Illustration 11–5) for private not -for- profit organizations and is required for governmental ... resources 12–3 For each ofthe following transactions and events, indicate the effect it will have on each ofthe three categories appearing in the Statement of Operations for a not -for- profit health...
... such assets not disposed of shall be disposed of by the Court of Common Pleas ofthe county in which the principal office ofthe organization is then located, exclusively for such purposes or to ... ofthe chapter discusses the provisions in the tax code that provide exemption for certain types of not -for- profit organizations, discusses and illustrates the tax form that is used for many of ... fund information ofthe Village of Elizabeth, as of and forthe year ended December 31, 2012, which collectively comprise the basic financial statements as listed in the table of contents These...