... of view, believed that the
information provided by a company’s accounts should help them form judgements concern-
ing valuation. In fact the case for accounting reform does not rest simply on ... present value for
the individual building or for a particular machine but only for groups of assets which can be
identified as a separate income-generating unit.
Capital maintenance
Let us for a while ... Not adjusted for inflation (Money financial capital maintenance)
– Adjusted for inflation (Real financial capital maintenance)
68 Part 1 · The framework of financial reporting
For certain purposes...
... cash flows
● Disclosure
When to perform an impairment review
We have already touched upon the special requirements for goodwill and intangible assets
(see p. 121). For the generality of assets a ... use value is based on the additional assumption ‘that the property can be used for
the foreseeable future only for the existing use’ (p. 60).
The adoption of the proposals set out in FRED 29 ... substantial size given its location
that there is no market for such properties.
Valuation of specialised properties
Because of the lack of a market for such assets they should be valued by reference...
... 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 ... to be provided for as follows:
● Freehold property – 2.5% p.a. on valuation. The land element is £1.5 million.
● Plant and machinery – 10% p.a. on cost.
● Plant held for rental is for short-term ... for the land and buildings (land element – £2m) and £5m for the plant.
Asset lives were estimated at 50 years for the premises and 10 years for the plant; a full
year’s depreciation is charged in...
... com-
mutative if a · b = b · a for all a, b ∈ G.
Abelian theorems (1) Suppose
∞
n=0
a
n
x
n
converges for |x| <Rand for x = R. Then the
series converges uniformly on 0 ≤ x ≤ R.
(2)Forn ≥ 5 the general ... Standard Code for
Information Interchange. A code for represent-
ing alphanumeric information.
Ascoli Giulio Ascoli (1843–1896), Italian
analyst.
Ascoli’s theorem Let {f
n
} be a family of
uniformly ... nonmathe-
matical information is required for contrac-
tions of models of biological systems, such as
biochemical networks (unlike expansion). Such
information may be beneficial, for example, in
suggesting...
... corresponding forces. These forces are the
force of gravity F
g
, the pressure force F
p
, and the viscous resistance force F
v
. These forces
add vectorially in Fig. 1.9 to yield a resultant force ... system of units, for example from English to MKS or vice versa.
Let us consider Manning’s formula for the velocity
V =
2
1
3
2
i.R.
n
1
(1-19)
OPEN CHANNEL HYDRAULICS FORENGINEERS
... velocity is uniformly distributed over the section; and
No energy or force, except gravity and pressure force, is involved in the
flow.
Euler's equation in a differential-equation form can...
... relative roughness as well. Before applying uniform flow formulas to the design of
open channels, the background of Chezy’s as well as Manning’s formulas for steady,
uniform in open channels are ... Problems of uniform-flow computation
The computation of uniform flow may be performed by the use of two equations:
the continuity equation and a uniform-flow formula. When the Manning formula is ... therefore with R and possibly also
with the bed slope i, which for uniform flow will be equal to the slope of the energy-head
line i
o
, yielding a relationship for the velocity of the form:...
... CHANNEL HYDRAULICS FORENGINEERS
Chapter 3: HYDRAULIC JUMP
67
We also may apply some experimental formulas by Russian hydraulicians:
Pavolovski’s formula (1940), for a rectangular ...
(3-13)
This force is responsible for change of velocity from V
1
to V
2
.
We know that this force is also equal to the change of momentum of the control volume:
Force = mass of water ... h
2
= 2.5 m
Jump occurs? Energy head loss E
L
? Upstream depth h
I
? Force on the gate?
OPEN CHANNEL HYDRAULICS FORENGINEERS
Chapter 3: HYDRAULIC JUMP
52
F
1
=
2
1 1
1
h .h
.(h...
... CHANNEL HYDRAULICS FORENGINEERS
Chapter 4: NON-UNIFORM FLOW
73
4.1.3. Equation of non-uniform flow
Fig. 4.3. Non-uniform flow
Consider a non-uniform flow in an ...
M3
OPEN CHANNEL HYDRAULICS FORENGINEERS
Chapter 4: NON-UNIFORM FLOW
86
Then, the equation of gradually varied flow in finite difference form is solved for the
distance step x, as ... CHANNEL HYDRAULICS FORENGINEERS
Chapter 4: NON-UNIFORM FLOW
71
Fig. 4.1. Examples of non-uniform flow
4.1.2....
... OPEN CHANNEL HYDRAULICS FORENGINEERS
Chapter 5: SPILLWAYS
94
The sharp-crested weir is of fundamental interest, because its associated theory forms a
basis for the design of spillways. ... CHANNEL HYDRAULICS FORENGINEERS
Chapter 5: SPILLWAYS
98
Triangular or V-Notch weir
Because the relative error in the measurement of the head becomes important for the
smaller heads ... HYDRAULICS FORENGINEERS
Chapter 5: SPILLWAYS
106
This equation is a practical criterion based on the ratio of energy head on crest to weir
length. In practice, design engineers should...