12 use the arraylist class for advanced array tasks
The solutions manual for advanced financial accounting_1 potx
... the benchmark used to decide whether a profit has been earned is the book value of the shareholders’ interest at the start of the period If money capital is to be maintained then the profit for ... potentially helpful information, while others appear not to provide useful information, usually because the two choices are made on the basis of an inconsistent approach to the question of the objectives ... Part · The framework of financial reporting other words if, using the selected basis of valuation, the value of the assets at the time t0 was £1000 and the value at the time t1 £1500, is the profit...
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The solutions manual for advanced financial accounting_2 docx
... critical question is whether the asset is being held for sale or not If the best thing the entity could is sell the asset (but not replace it) then the value to the business is the asset’s net realisable ... else The essential difference between the two bases, EUV and OMV, is that the estimate of existing use value is based on the additional assumption ‘that the property can be used for the foreseeable ... (either because of the length of the estimated remaining useful life or because the estimated residual value of the tangible fixed asset is not materially different from the carrying value of the...
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The solutions manual for advanced financial accounting_3 ppt
... and the cost of release In other words the relief value of the liability to the business is found from the formulation in Figure 7.1 This formulation is the counterpart of the definition of the ... required for the year ended 30 November 1998 for each of the above projects (6 marks) (b) Calculate and disclose the appropriate amounts for the financial statements of Forfar plc for the year ... will, all other things being equal, vary with the level of output; the lower the output the greater the cost of, say, rent per unit Thus, the statement refers to the need to base the allocation...
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The solutions manual for advanced financial accounting_4 pot
... margin to cover the price paid for the option and other transaction costs, the purchaser of the option will gain because he or she could buy the shares at £4.50 and then sell them at the then current ... and allocates the cost of borrowing fairly over the period of the loan, as well as ensuring that the whole of the finance costs are charged to the profit and loss account The use of the method would ... If, on the other hand, the warrant holders are not regarded as owners (the view taken by the ASB), the amount released by the lapse of the warrants should be reported as a gain within the statement...
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The solutions manual for advanced financial accounting_6 potx
... 11 The reason why the calculation is based on the figures for the following year rather than the current year is that the method was developed by actuaries to determine the regular cost for the ... (usually the present value of the minimum payments required by the lease); thereafter, the accounting for the leased asset and liability would follow the normal requirements for accounting for fixed ... liability due to the passage of time, or, in the words of the standard, the interest cost is the ‘expected increase during the period in the present value of the scheme liabilities because the benefits...
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The solutions manual for advanced financial accounting_8 pdf
... include the gross amount, that is dividend plus tax credit, as part of their income and then deduct the tax credit from the income tax payable for the year subject This is the rate for the financial ... report for the board of directors of the company which analyses the results of the group for the year ended 30 April 1997; (21 marks) (b) explain why the segmental data which has been included in the ... centres, with the work relating only to baked beans) The timetable for the rationalisation of the distribution operation in the three remaining centres was identical to that for the closure of the factory...
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The solutions manual for advanced financial accounting_9 docx
... those of the other are shown at their historical cost values? Why should we recognise goodwill for one company but not for the other? A further criticism could be made of the method in that the consolidated ... merged entity after the date of the merger and, for each party to the merger, amounts relating to that party for the period up to the date of the merger Comparative amounts for the preceding financial ... potential benefits for the selling shareholders, although the extent to which they exist will depend upon the exact terms of the combination and the relative values of the shares The selling shareholder...
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The solutions manual for advanced financial accounting_10 ppt
... increased for the foreseeable future The value of the brand is not included in the balance sheet of Target Ltd For the purposes of preparing the consolidated financial statements, the Directors ... In the consolidated profit and loss account, we must recognise that the group has a subsidiary for part of the year but an associate for the remainder of the year Thus for the first part of the ... while another addresses IAS 28 Accounting for Investments in Associates The revised IAS 27 would prohibit the use of the equity method of accounting for the valuation of investments in the separate...
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The solutions manual for advanced financial accounting_11 pdf
... IAS 31 These require the use of the equity method for associates and favour the use of proportionate consolidation for joint ventures While IAS 31 does permit the use of the equity method for joint ... international accounting standard Given the aversion of the ASB to the use of proportional consolidation and the aversion of the IASB to the use of the equity method for joint ventures, it is not easy ... underlying the net amount included for the investment is shown on the face of the balance sheet and, in the profit and loss account, the investor’s share of the turnover is noted Thus the method...
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Báo cáo y học: "Do we use the appropriate controls for the identification of informative methylation markers for early cancer detection" doc
... However, the points raised are likely to be valid for other types of tumors For all these, the addition of appropriate cancer-free control materials to the screening panels might help in the identification ... because the initial filtering was referenced only to the tissues adjacent to the tumors in cancer patients [6,18,19] One cannot entirely exclude the possibility that factors related to the array- analysis ... regions adjacent to the actual tumor as the sole control is probably insufficient for the identification and selection of methylation markers for early cancer detection, although these control samples...
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Assessment of the Use of Hand Warmer for Nitrate Retardation in Porous Media
... those for silica sand This is because the degree of the solute dispersion in Andisol is larger due to the difference between the soil properties such as the uniformity coefficient and the mean ... HWCs while there is a slight change of the peak concentration in Andisol (Fig (b)) except for the more pronounced tailing of the BTCs with the increase of HWCs The peak concentrations for Andisol ... moisture content inside the column uniform while water was sprinkled over the top of the medium until the outflow from the bottom of the column equaled the volume of the water input Prior to an application...
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Effects of the Use of Permeable Barrier for Landfill Leachate Treatment
... Efficiency for Ammonium Removal Fig illustrates the efficiency of the reactors for the removal of ammonium The efficiency of the reactors in removing ammonium is clearly seen in the graph The most ... Efficiency for Total Phosphorus (TP) Removal Fig illustrates the efficiency of the reactors for the removal of TP The highest efficiency for the removal of TP was obtained upon using reactor II, and the ... to a certain extent, because the radius of H+ is less than the radius of K+, Na+ and Ca2+ The H+ ion replaces the positive ion K+, Na+, Ca2+ hole volume is enlarged, force of chemical bond between...
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Tài liệu Manual on the Production and Use of Live Food for Aquaculture - Phần 1 pptx
... years through the development and use of a succession of live food organisms as feed for the developing larvae The aim of the present manual was therefore to review and summarise the latest developments ... organisms as feed for the developing larvae The present manual describes the major production techniques currently employed for the cultivation of the major types of live food commonly used in larviculture, ... Vanhooren and March Verschraeghen for their assistance with the layout of the manual Lavens, P; Sorgeloos, P (eds.) Manual on the production and use of live food for aquaculture FAO Fisheries Technical...
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Tài liệu Manual on the Production and Use of Live Food for Aquaculture - Phần 2 doc
... between the culture medium and the air The latter is of primary importance as the air contains the carbon source for photosynthesis in the form of carbon dioxide For very dense cultures, the CO2 ... Fluorescent tubes emitting either in the blue or the red light spectrum should be preferred as these are the most active portions of the light spectrum for photosynthesis The duration of artificial ... whether the operation aims at the mass-production of larvae for remote setting or growing millions of seed till planting size In either case, the juveniles, representing the largest biomass in the...
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Tài liệu Manual on the Production and Use of Live Food for Aquaculture - Phần 3 ppt
... a disinfectant The eggs are then separated from the dead bodies on a 50 àm sieve and incubated for hatching and the offspring used for starting the stock cultures However, if the rotifers not ... are rinsed, a small part is used for maintenance of the stock, and the remaining rotifers can be used for upscaling Furthermore, after some months of regular culture the stock cultures will be ... (Hirayama, 1987) Most probably the reason for these crashes was explained by the poor digestibility of the yeast, which requires the presence of bacteria for digestion Moreover, the yeast usually needs...
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Tài liệu Manual on the Production and Use of Live Food for Aquaculture - Phần 4 pptx
... However, with the expansion of aquaculture production in the 1970’s, the demand for Artemia cysts soon exceeded the offer and prices rose exponentially, turning Artemia into a bottleneck for the expansion ... reproduction to the other The cysts usually float in the high salinity waters and are blown ashore where they accumulate and dry As a result of this dehydration process the diapause mechanism is ... marine larviculture Through multidisciplinary studies in the eighties both the causes for the nutritional variability in Artemia and the methods to improve poor-quality Artemia were identified...
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Tài liệu Manual on the Production and Use of Live Food for Aquaculture - Phần 5 docx
... for instar I nauplii (see 4.2.3.; Fig 4.3.4.) For example, for the culture of carp larvae during the first two weeks, the use of decapsulated cysts constitutes a saving of over one third in the ... ¨ either 0.67 NaCO3 or 0.4 g CaO for bleaching powder; dissolve the bleaching powder before adding the alkaline product; use only the supernatants of this solution; ¨ seawater to make up the ... When the reagent turns blue, washing and deactivation has to be continued USE · Incubate the cysts for hatching, or store in the refrigerator (0-4°C) for a few days before hatching incubation For...
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Tài liệu Manual on the Production and Use of Live Food for Aquaculture - Phần 6 docx
... swallow their prey in one bite the size of the nauplii is particularly critical For example, fish larvae that are offered oversized Artemia nauplii may starve because they cannot ingest the prey For ... 1986) On the other hand, instar II stages may be more susceptible to digestive enzyme breakdown in the gut of the predator since these enzymes can also penetrate the digestive tract of the Artemia ... Artemia strains (see further) Commercial provisions of Artemia cysts containing high EPA levels are limited and consequently, these cysts are very expensive Therefore, the use of the high-EPA cysts...
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