Essay Rough Waters Ahead

C | For 2011, operate the cruise ship in the current area despite the increased presence of pirates. On December

The following are the required steps to identify, recognize and measure the impairment of a long-lived asset (group) to be held and used:

loss and is not reversed in a subsequent period.On disposal of an operation within a CGU, the attributable amount of goodwill is included in the determination of the profit

     In Nella Larsen’s Passing, Irene Redfield and Clare Kendry show us a great deal about race and sexuality in the 1920s. Both are extremely light-skinned women of African-American descent. However similar they appear to be, their views on race, a very controversial issue at the time, differ significantly. Clare chooses to use her physical appearance as an advantage in America’s racist and sexist society, leaving behind everything that connects her to her African-American identity. She presents herself as an object of sexual desire, flaunting herself to gain attention. Irene is practically the opposite, deciding that she wants to remain with the label of being black. She is subtle with her

All of us have formed habits in our daily life. Even though some of these habits only exist in our subconscious and we cannot actually make sure whether they are real or only the conjectures. But it is undoubted that all of our behaviors are influenced by our desires on specific objectives. In the book, the power of habit, Charles Duhigg explained the definition of a habit as an effort-saving instinct. “When a habit emerges, the brain stops fully participating in decision making” (20). To support his opinions on habits, he introduced the three-step model of a habit loop, the theory of golden rule of habit, and the role of a craving brain and belief in the process of a habit changing. Through learning

We will discuss whether the Company’s approach for testing goodwill for impairment after recognizing an impairment charge related to a long-lived asset group classified as held-and-used is appropriate. This issue pertains to whether it is feasible to have a long-lived asset impairment without goodwill impairment.

As discussed above, if indicators of impairment exist for an asset (group) to be held and used, an entity determines whether the sum of the estimated undiscounted future cash flows attributable to the asset (group) in question is less than its carrying amount. If those undiscounted cash flows are less than

eventual disposition of the asset (asset group). That assessment shall be based on the carrying amount

My interest for the Attorney Advisor position with the United States Patent & Trademark Office (USPTO) arises from my longstanding commitment to constantly improve myself. I have always enjoyed legal research, writing, and the complexities of intellectual property. I have no doubt that my enthusiasm to research, my eagerness to learn, and my strong ability to communicate clearly, work efficiently, accurately, and quickly, will make me an invaluable asset to the USPTO. I believe these traits combined with my unique skillset, developed as a result of experiences working for the Arizona Diamondbacks of Major League Baseball (Diamondbacks), Nike Inc. (Nike), and the Arizona Attorney General’s Office, Liability Management Department (AG Office)

According to Section 360-10-35-21, examples of events that would cause an asset to be tested for impairment include a significant decrease in the market price of a long-lived asset, or a asset group, a significant adverse change in the extent or manner in which a long-lived asset or asset group is being used or in its physical condition, a significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset, or asset group, and a current period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset or asset group.

* Expected that the asset will be sold or disposed of before the end of its estimated useful life

Smooth Sailing is a private company that operates one cruise ship. Recently, pirate activity in the area where the cruise ship operates has increased, thus affecting the cruise ship’s potential future cash flows. The cash flow decline has directly contributed to a decline in the overall fair value of the cruise ship.

Since the dawn of literature and drama, comedy and tragedy have always been partitioned into separate genres. Certainly most tragedies had comedic moments, and even the zaniest comedies were at times serious. However, even the development of said tragicomedies left the division more or less intact. Integrating a total comedy and a total tragedy into a holistic union that not only preserved both features, but also blended them into a new and harmonious entity remained elusive. That is, until Catch-22. Using his unique style and structure, Joseph Heller masterfully manages to interlay humor and terror, comedy and tragedy, and reveals in the process the

IASB. 2010, "The Conceptual Framework for Financial Reporting" IFRS, pp. A21- A38, viewed 23 April 2014,

The requirements of IAS 38 in respect of Research and Development expenditure are theoretically dubious and practically unnecessary. All such expenditure should be treated as an expense in the Income Statement and its amount disclosed in notes to the accounts.