Report Essay Example | Topics and Well Written Essays - 1000 words - 2

Report - Essay Example The essence of this system of accounting for Non Current assets is that; eventually, these assets have to be replaced and hence the best estimate for the company to use as the replacement cost of wearing away is depreciation. Accounting in the Income Statement Although IFRS has clearly spelt out that costs should be â€Å"capitalized as part of the cost of the asset if future economic benefits are probable and can be reliably measured† (Ernst &Young, 2009, p. 7), the model has not clearly specified clearly, how the units of account, used in long-term assets, should be determined. As such, the determination of a unit of account is based on the discretion of the management, who consider both the asset’s materiality and the intended use in order to fix the appropriate units. In respective of this view, the ‘minor spare parts’ should be considered less material and, therefore, treated as expenses under the Income Statement. The entire ? 5,700 should be accounte d for under this category. The other two categories of costs, including service contract (W4) and depreciation (W2), should be accounted for in the Income Statement since they are expensed. ... or the year ending 30 December 2012 is a sum of the depreciation before the review, of ?30,000 (W5.1) and the depreciation after the review, of ?52, 500 (W5.3). The essence of these calculations, in the context of a change in the original estimate of asset life, is that â€Å" the unamortised depreciable amount of the asset is charged to revenue over the revised remaining useful life.† (Accounting Standard [AS] 6, p. 5). Building X Accounting in the Income Statement Under IFRS (IAS 16), building X is treated as Property Plant and Equipment (PP&E) since it is held for the production of goods and services and it is a Non Current asset. An item under this category is measured at its cost less accumulated depreciation. Alternatively, an entity is at liberty to use revaluation model, considering the asset was revalued. In this respect, a depreciation of ?20,000, ?20,000 and ?40,000 will be accounted for in the Income Statement for the years ending 31 December 2010, 2011, and 2012 r espectively. In addition, the gain on revaluation will be reflected on the Income Statement at ? 1,620,000 (W 8.2). Accounting in the Balance Sheet Following revaluations at 31 December 2011 and 31 December 2012, for ?2 million and ?2.5 million respectively; the value of the cost that will appear in the Balance Sheet is ?1 million, ?1 million, ?2 million and ?2.5 million for the years ending 31 December 2010, 2011, 2012 and 2013 respectively (W 8.1). The respective accumulated depreciations for the years ending 31 December 2010, 2011, and 2012 will be ?60,000, ?80,000 and ?40,000 respectively. Therefore, the cost after revaluation, which will be accounted for the years ending 31 December 2011, 2012 and 2013 will be ?1,000,000, ?20,000 and ?2,500,000 respectively, all treated under Non Current

Mount Diablo Essay Example | Topics and Well Written Essays - 750 words

Mount Diablo - Essay Example My family and I might as well have been a part of the tribe known to be the earliest inhabitants of Mount Diablo - the Miwok ("The Miwok"), which means people. We may have belonged to one of the tribelets that lived in villages in close proximity to the creeks, streams and caves of Mount Diablo. With this, we could have called ourselves Volvon, the great Miwok tribe. ("Bay Miwok of Contra Costa County") As part of this remarkable tribe, comprised of about a hundred natives or more, we built houses made from indigenous materials such as tules and willow branches. Our houses were domed-shape with the walls formed by vines and twigs which were woven through willow branches and then covered with tule bundles. ("Bay Miwok of Contra Costa County") As a means of subsistence, the men of our tribe hunted down deer, elks, antelopes, rabbits, ducks, geese and rodents to provide meat for the families. In the same way as our houses were built, the men of Volvon utilized natural resources as armaments of bows, arrows, spears and nets. The strings of four-foot long bows were made from plant fibers or animal tendons. On the other hand, the arrows and spears were made from hardwood, while the nets for catching smaller animals are of grass fibers. Our village could have been situated near bodies of water surrounding Mount Diablo. As such, the men of the tribe also went fishing using spears, basket traps, snares and nets. To make the day's catch more palatable to our taste, meat was roasted over the open fire and seasoned with salt. ("Bay Miwok of Contra Costa County") With the early forms of society, the women of our tribe stayed near their homes and looked after their children. Aside from this, the women, with their children tagging along, also gathered plants for food. The tribal diet primarily constituted of acorns harvested from oak trees densely scattered in Mount Diablo. For the acorn to be cooked as mush or baked into bread, the women of the Volvon tribe painstakingly processed their bountiful harvest. ("Bay Miwok of Contra Costa County") I stood watching as the women went about this tedious task. To start off, acorn shells were cracked open in order to get the kernel. This would be repeatedly done until enough kernels have been gathered ("Bay Miwok of Contra Costa County"). These kernels were placed on grinding holes seen as indentions in the rocky outcrops. The holes found on large rocks near caves and water sources, which can still be found in Mount Diablo until now, might have served this purpose (Elliot). After this, the kernels were pounded using a pestle or stone hammer until they turned to powder or what is called the "acorn flour." To wash away the bitter taste of the acorn, the "acorn flour" was placed into shallow baskets and thoroughly rinsed. ("Bay Miwok of Contra Costa County") Once the rinsing is done, the "acorn flour" was mixed with water in a tightly woven basket. Subsequently, the small stones, which were gathered by the village children, were heated in a fire until they become scalding. The red-hot stones would then be dropped into the basket containing the mixture of "acorn flour" and water. The mixture was continuously stirred to a creamy

Grace Nichols comes from Guyana and Hugh Boatswain from the Caribbean Essay Example for Free

Grace Nichols comes from Guyana and Hugh Boatswain from the Caribbean Essay Writers who came from over seas write the two poems that I have been asked to analyse. Grace Nichols comes from Guyana and Hugh Boatswain from the Caribbean. The poems deal with identical themes, a man who has immigrated to Britain from the Caribbean, and must learn to adapt to a new life and culture. Both men suffer a sense of loss for their past, but in Hugh Boatswains poem Old Father, the central character tries to forget about his earlier life. Hugh Boatswain writes the poem Old Father in a Caribbean dialect. It is a narrative poem, which tells the story of old fathers arrival in Britain. At first old father is very unhappy, we can see this in the quote. Man, a takkin de nex boat back home. The writer is trying to show the reader that old father is thinking of taking the next boat back home. At this point in the poem old father still uses Caribbean dialect. I think that the use of the word home tells the reader the old father wants to go home. Later as he forgets about his past and rejects his earlier culture. Old father is trying to ignore his heritage and trying to become English. We can see that old father rejects his earlier culture when he makes jokes about his people to the white people, we can see this in the quote. tut tut, he would say, isnt it disgusting how they make a spectacle of themselves. The poem is divided into four stanzas. The writer uses alliteration and assonance, to give the poem a rhythmical sound. Assonance is where the vowels sound the same in a line, for example in this quote. make him bawl in his small basement room. Boatswain also uses alliteration when he repeats b consonants. We can see alliteration in this quote. Bouncing down the road with a blond. We can also see the writer using personification in the quote. Cold bite him hard. The poem gives a lot of detail about old fathers life and now he changes to adapt to his new life. He changes his appearance by straightening his hair and ignoring his old friends. The writer is quite critical about old father, he sees him as betraying his identity. Island Man written by Grace Nichols is an imagist poem. The writer gives images or pictures of the mans dreams rather then telling his story directly to the reader. The poem is written in free verse, without rhythm. However, the writer uses alliteration in the phrases. Sun Surfacing heaves himself Nichols also repeats word, we can see this in the quote. groggily groggily muffling muffling Which describes the man waking up. The repetition helps to emphasise the emotions of the man. The poem is divided into the mans dreams of the Island and his waking life in London. The writer uses enjambment, which means that each line flows into the next. We can see an example of enjambment in the quote. Morning and Island man wakes up This gives the language in this poem a rhythmical pattern like wave on a beach. The use of colours is very important in this poem. The dream Island is blue surf and small emerald Island. In contrast London is grey metallic soar. By reading and analysing the two poems Old Father and Island Man I have come to a conclusion that I think that the poem Old Father is better in the sense of language and themes. I enjoyed reading the poem Old Father more because the writer has used a large range of language skills. It also shows the use of Caribbean dialect, and the way the writer has structured out the poem.

Activation Cracks And Workarounds Windows Vista Computer Science Essay

Activation Cracks And Workarounds Windows Vista Computer Science Essay Windows Vista enthusiasts and lovers already can download final RTM version gold release of Windows Vista from the Internet, way before the scheduled and target release date of Windows Vista to retail customer on early 2007. However, unless you have a hand on corporate volume license key (VLK), as Windows Vista is not yet officially goes on sale, so you wont possible to purchase a license to get hold on a legal and genuine product key to activate and Windows Vista product activation (WPA) process to validate that the copy of Vista is genuine. In this situation, so in the situation that youre having problem to successfully complete Windows Vista activation, or wish to bypass and skip the activation process, you can install Windows Vista in trial demo mode and extend the grace period for activation for longer usage when the activation expiry date closing by. If you want to get rid of evaluation copy watermark message, visit here. Else, users need to use some tricks and hacks to activate Windows Vista (or make Windows Vista to believe itself has been activated). Try the following cracks and hacks to properly install Windows Vista without activation or to crack Vista activation so that WPA can be bypassed, skipped or avoided. (both not tested, but should works) Disconnect from Internet. Restart the computer. Set the computer date to 26 December 2006. Exit and save the BIOS settings. Install Disable automatically synchronize computer time with Internet time Restart the computer. E Set back the time to current date and time in BIOS. Save and exit the BIOS configuration menu. Connect to the Internet. Boot up to Windows Vista. With the time changing trick, Windows Vista will stop countdown to the activation grace period timeout date. (no longer works, or only worked on RC build) There is similar method but use year 2099 which made famous by pirated Vista DVD. Another crack or hack to activate Windows Vista is by replacing 2 files in Windows Vista Final RTM version with the same files from Windows Vista RC2 (only from build 5840, similar files from build 5744 or earlier wont work), and then use Windows Vista product key or registration key released and distributed via CPP (Customer Preview Program) intended for Windows Vista betas and release candidate to activate Windows Vista RTM Build 6000. (its actually the same technique or method that used to install and activate pre-RTM Windows Vista such as build 5840). Install Windows Vista Final by using default product key (no product key entered). Download the crack Windows.Vista.FINAL.Crack.raVen.rar or Windows.Vista.RTM.Activation.Crack-iND.rar or Microsoft.Windows.Vista.RTM.PROPER.Activation.Crack-ReeBSaW or Windows.Vista.RTM.dEnoura.Crack.rar (all contains but packed by different crackers), and extract the compressed file. Navigate to WindowsSystem32Licensingpkeyconfig folder. Locate and right-click on pkeyconfig.xrm-ms file. Click on Properties, then open Security > Advanced > Owner > Edit, and click on Administrators. Click OK and close the Properties window. Right click again on pkeyconfig.xrm-ms file, and select Properties to open Properties window. Open Security > Advanced > Edit, then select Administrators and click Edit. Click on Full Control, then click OK and close the file Properties. Restart the computer and boot up in the Safe Mode. Replace and overwrite pkeyconfig.xrm-ms using the same file extracted from the downloaded package. Go to Start -> Run (or press Windows + R keys) to start Run box. Type in services.msc to launch Services (can also be launched from Control Panel). Find and locate the Software Licensing service. If its running, press on Stop button to stop the service. Navigate and browse to WindowsServiceProfilesNetworkServiceAppData RoamingMicrosoftSoftwareLicensing folder. Overwrite and replace the tokens.dat with the same file from the extracted package. You may need to take ownership and full control of the file by following step 5 9. Reboot and restart the computer, and bootup in normal mode. Go to Start > Help Support, and search for Activate by using search menu, then click on the third topic Activate Windows on this Computer to start Windows Activation. Alternatively go to Start and type in slui.exe into the Search Bar and press Enter to go to Windows Activation window. Input any Windows Vista product key or registration key or CD key from RC1 or RC2 or Beta 1 or Beta 2 or any other released by Microsoft and leaked to Internet to activate the Windows Vista. If you dont have any product key, sign up and register for Windows Vista Customer Preview Program (CPP) to receive a valid and legal product key. Or download the Windows.Vista.RTM.Activation.Crack-iND.rar which contains a RC product key in the archive. Run the genuine and activated Vista. There are also some hackers who combined the above 2 methods to stop the Windows Vista Product Activation countdown timer and then to activate Windows Vista by using cracked license files for RC1 and RC2. Restart the PC and boot into BIOS. Set the date to year 2099. Create and format the partition or hard disk that will be used to fresh install new Windows Vista. Next, install VISTA, do not enter any serial number so that user has 30-day window period for activation as trial demo that valid till 2099 instead of only working for 3 days due to illegal, ban, pirated, expired or not working and not genuine license key. After install, follow the Vista WPA crack procedures as immediate above method to activate the Windows Vista so that its as if genuine and legal. If you dont have Internet connection, you can activate Windows Vista by phone. There is now also a Windows Vista Activators AIO which packs most of the cracks (all of them using the same workaround actually) and product serial key into one single download package. Inside, there is Windows Vista Activator.exe which automatically apply the patch without the need for manual replacing process to crack and activate Vista. Enjoy Windows Vista before Microsoft closes this pirate loophole via Windows/Microsoft Updates or Windows Genuine Advantage (WGA) validation test, or the product key from RC or beta expired. Update: The final truth has came, in the form of KB929391 Windows Vista Validation Tool update. Find ways to crack KB929391. There is permanent method to crack Vista activation. Disclaimer: This article is for informational purpose only.

Life Changing Ideas in Harper Lees To Kill a Mockingbird :: essays research papers

Would you read a book that could change the way people lived their lives, but was against what people thought? How would you feel if you were the one writing the book? Would you go against the grain just to get your point across? Well Harper Lee did. She wrote To Kill A Mockingbird, to get a point across and in doing so she changed the way people think about everyday life. Nelle Harper Lee studied law for a short time, and then in 1961 the book To Kill A Mockingbird was published. She grew up in the small town of Monroeville, Alabama. Although she never said all her life experiences were incorporated into the book. By doing so she based her opinion through the thoughts and words of a young girl in the novel, known as Scout. Scout also grows up in a small town in the book, called Maycomb. In these small towns during the time in which the book was written, the white people of the community were put above all others. The blacks of the time were looked down upon, and considered the lowest of them all. In Maycomb this was no exception such is the case when the town, ?would go along with them on the assumption-the evil assumption-that all Negroes lie, that all Negroes are basically immoral beings, that all Negro men are not to be trusted (217) Also in such small towns everybody knows everyone, and because of such tight quarters all others a re branded as outsiders, and are distant from the community, which leads people to ask, ?If there's just one kind of folks, why can't they get along with each other? If they're all alike, why do they go out of their way to despise each other(240) Being involved or talking with these ?outsiders? was dishonorable. By writing the book Harper Lee did just that and went against what society is saying. In the book she speaks of being the outsider, rape, prejudice, and violence, even through talk about these things is shameful, she wanted to get her point across. She wanted people to know that ?it's a sin to kill a mockingbird`Mockingbirds don't do one thing but make music for us to enjoy.

Polyethylene and Polyterephthalate are Outdated Essay -- Polymer PET P

Poly(ethylene terephthalate) Outdated: Is the World Ready for a New Plastic? Abstract: This paper explains the structure of polymer poly(ethylene terephthalate) also known as PET. It states the properties of the plastic as well recycling methods. My goal was to find out what makes PET the number one plastic, both in consumption as well as the most recycled. I also searched for new polymers that are being created by scientists and compare them to PET to see if there was a plastic out there that is better for the environment. I found a few alternatives that would be able to replace PET but aren’t being used. I also found a fire-proof polymer called BHDB which can replace the previously used polymer. Poly(ethylene terephthalate), a plastic found in soda bottles, peanut butter jars, and even pillow and sleeping bag filling [1], is the most used and recycled plastic. As Americans we use about 2.5 million plastic bottles per hour. Most of this plastic that we are using, though, ends up not only in land fields but in oceans and other undesirable places, only a small portion of it is actually recycled. Plastic are long chains of polymeric molecules. Unlike paper or other compounds, plastics are commonly used for their qualities such as durability weight, processibility, cost, corrosion, and impact resistance. 2 The basic composition of polymers includes oil, coal and natural gas though recently they have been more petroleum-based[1]. About 140 million tons per year are produced and a lot of that ends up as waste in land fields [1]. There are many characteristics PET has that contribute to the popularity of this polymer. Among those characteristics are lightweight, low density, low cost, mechanical toughness, dura... ...e motivated and helping me make my paper the best it can be. Thanks to Ryan Dill for the title idea and lastly the girls of Room 303, without them I’d still be writing the first sentence of my paper. 7 Works Cited [1] â€Å"Biotechnology Advances† Volume 26, Issue 3. ScienceDirect May-June 2008: Pages 246-265. 24 July 2008. 1&_user=4421&_rdoc=1&_fmt=&_orig=search&_sort=d&view=c&_acct=C000059598 &_version=1&_urlVersion=0&_userid=4421&md5=34933854b44913198526946dc2afce 96> [2] â€Å"PET.† 24 July 2008. [3] â€Å"How to Recycle PET.† KenPlas. 24 July 2008. [4] â€Å"New Enviro-Friendly Flame-Retardant Synthetic Polymer† Posted 31 May 2007. 24 July 2008.

Rationing During World War Ii

Rationing During World War II 30 March, 2012 Rationing During World War II Rationing is defined as a fixed allowance of provisions of food, especially for soldiers or sailors or for civilians during a shortage (dictionary. com). In 1942 a rationing system began to guarantee minimum amounts of things people needed. During World War II, people couldn’t just walk into a store and buy whatever they wanted. Ration books are books that contained coupons where shopkeepers could cut out the coupon for the person to use.War ration books and tokens were issued to each American family, controlling how much gas, tires, sugar, meat, silk, shoes, nylon and other items any person could buy (Rationing on the US Homefront). The Office of Price Administration (OPA) issued each person in a household to get a ration book, even children and babies. Ration books were organized by color: buff-colored books were mostly for adults, green ration books were for pregnant women, nursing mothers and childr en under the age of five, and blue ration books were for children from ages six to sixteen (Rationing on the US Homefront).On National Registration day, 29 September, 1939, every person in a household had to fill out a form explaining with details about who lived in their house. Ration stamps were only valid for a certain period of time so it would prevent hoarding of the stamps. The government issued ration books because they were worried that when items became scarce that the prices would go up, and poor people couldn’t buy the things they needed (Barrow, 2010). Rationing made sure that people got an equal amount of food every week. The government tried their hardest to make it fair for everyone.Still, some people thought that rationing was unfair (Barrow, 2010). People were encouraged to provide their own food in their homes thus starting the ‘Dig for Victory! ’ campaign. The ‘Dig for Victory! ’ campaign was where men and women made their yards an d flower-beds into gardens to grow vegetables (Dig For Victory! , 2004). A typical ration for one adult per week was: butter 50g (2oz), sugar 225g (8oz), cheese 50g (2oz), jam 450g (1lb) every two months, bacon and ham 100g, meat to the value of 1s. 2d (1 shilling and sixpence e er week, eggs 1 fresh egg a week, dried eggs 1 packet every four weeks, margarine 100g (4oz), milk 3 pints (1800 ml), tea 50g (2oz), sweets 350g (12oz) every four weeks (Barrow, 2010). With the above list of rationed items, each person was allowed sixteen points to use on whatever rationed item they wanted. Pregnant women, mothers who are nursing their children or children under the age of five were allowed to pick their choice of fruit, daily pint of milk and double eggs first (Barrow, 2010). Clothes rationing began two years after food rationing started.During World War II, there was a shortage in material for clothing. The shortage made people to â€Å"make due and mend† so that way factory workers could make uniforms, and parachutes for the war (Giullian, 2010). The government gave each person a ration book for clothes. Just like food rationing, when people wanted to buy new clothes, all they had to do was bring their ration book to the store and then buy they clothes they wanted, then you hand over your ration book to the storekeeper and they mark off what the person got in their ration books.The coupon system allowed people to get a new set of clothing each year. Coupons were a different color so they wouldn’t use all their coupons at once. The government told the people when they could use their other coupons. At first, each person was given 60 coupons to last them the whole year. Later on the coupon amount dropped to 48. Children were assigned an extra 10 ration coupons for their clothing in case they grow during the year. What would you buy with 60 coupons to last you the whole year?Fourteen years of rationed food and it finally came to an end because meat and ba con restrictions were lifted. Rationing of food ended nine years after the war ended. Rationing ended on 4 July, 1954 (Barrow, 2010). Fourteen years of rationing, people could finally enjoy buying the necessities they needed for their daily life. Men, women, and children went back to a normal lifestyle they were used to. References Barrow, M.. (2010, Month. Day). In  Rationing During WWWII.Retrieved Mar. 26, 2012, from http://www. woodlands-junior. kent. sch. uk/Homework/war/rationing. htm (2004, Mar. 1 ). In  Dig for Victory!. Retrieved Mar. 26, 2012, from http://h2g2. com/dna/h2g2/A2263529 Giullian, M.. (2010, May. 10). In  Rationing. Retrieved Mar. 25, 2012, from http://ussslcca25. com/rationing. htm In  Rationing on the US Homefront during WWII. Retrieved Mar. 25, 2012, from http://www. ameshistoricalsociety. org/exhibits/events/rationing. htm