FASB Statement of Financial Accounting Concepts (CON) 5, Recognition and Measurement in Financial Statements of Business Enterprises, set forth the historic guiding principle to revenue recognition. Pursuant to paragraph 83, for revenue to be recognized it must be (a) realized or realizable and (b) earned. Revenues are “realized” when products, goods, services, or other assets are exchanged for cash or claims to cash. They are “realizable” when related assets received or held are readily convertible
When a short-circuit fault occurs on a transmission line, it should be located rapidly and correctly in order to repair the faulted section, minimize the transmission line outage time, and restore power delivery as soon as possible. Therefore, development of a robust and accurate fault location technique under various fault conditions is a highly important research area. In some low power densities areas, utilities are connected to an existing transmission line using a tapped line because of economic
Blood transfusion practices in patients having caesarian section. A prospective multicenter survey. Introduction: There has been a dramatic rise in the rate of caesarean section (CS) in the last two decade making it the most commonly performed procedure worldwide. 1Surveys (2, 3) have indicated that 3-5% of total red cells transfusion is related to obstetrics with higher rate in CS patients compared to those having vaginal delivery (1-7% versus 1%) (4, 5). Transfusion in CS needs special consideration
Reinforcement Reinforcement is the process of encouraging behavior based upon a positive or negative reward. Through reinforcement, behavior can be altered through a series of rewards, as seen in B.F. Skinner, and Pavlov's experiments. B.F. Skinner used conditioning to test the response of a rat. In this test, a rat is placed in a box. Through positive or negative reinforcement, the rat touches the lever, and either get a food pellet or an electrical shock. The response alters the rat's likelihood
EHV and HV transmission lines are used widely to transfer power from power generating area to large load centers. Nowadays compensating devices which uses modern power electronic devices are mostly used to improve the power transfer capability of transmission line. Use of FACTS devices in transmission line affects protection system very drastically. In this work, we have addressed the issues related with distance protection of transmission line with STATCOM connected at mid-point. To mitigate the
Operant conditioning about sleep procrastination Introduction There are many bad habits these days and the most serious one for me is stay up late all the time and not energetic enough in the morning. This behavior is called sleep procrastination. Just as the words from the researchers at Utrecht University, “pre-bed procrastination is the latest diagnosable strain of mismanaged time, stopping us from shutting off when we should and causing us to fritter away valuable snoozing opportunities
Performance Analysis of an Aperture Coupled Microstrip Stacked Patch Antenna For WLAN Applications Abstarct- In this paper microstrip stacked patch antenna with 10mm air gap using aperture coupling technique at frequency of 5.8 GHz has been discussed. Microstrip antennas suffer from a biggest drawback of narrow bandwidth and this can be improved by a technique called aperture coupling and further by stacking of antennas without increase in surface area of antenna. Without stacking bandwidth
Differentiated Instruction with Pattern Making Early childhood education provides the building blocks to learning. The children who are enrolled in a preschool or child care setting are being exposed to a variety learning materials as well as new concepts and ideas. The young learners need to be taught in a setting that provides strategies that play to their weakness as well as strengths. This is where differentiated instruction comes into play. Differentiated instruction is a model of instruction
INTRODUCTION Mobile communications, wireless interconnects, wireless local area networks (WLANs), and cellular phone technologies compose one of the most rapidly growing industrial markets today. The advancement in the direction of wireless communication leads to a great demand of development of compact antenna to support multiple applications that can be easily integrated within the small space that is available inside the device. In the case of, portable antenna technology has grown along with
Machiavelli's views have been misinterpreted since his book was first written, people take him in the wrong way, and are offended by what he says. Careless readers take him in a completely wrong way, such as they think that he believes that the end justifies the means, that a leader should lie to the people, and that a ruler has to rule with force. In actuality, Machiavelli means no such thing, he says that there are times when the common good outweighs the means, and the morality of a rulers actions
priori synthetic knowledge, was his response to such critique. He introduced a system in which judgments could be granted as necessary, according to a priori concepts of understanding. One of these concepts is causation, which he introduces as the principle of temporal sequence according to the law of causality. In this paper I will argue that the law of causality is divided to general and empirical law of causality. General law of causality earn its necessity from the fact that, even observing temporal
Descartes’ Special Causal Principle In his Meditations, Rene Descartes attempts to uncover certain truths about existence. In his Third Meditation, he establishes his "special causal principle" (SCP). Descartes uses this principle to explore the origin of ideas, and to prove the existence of God. I agree that there is much logic to be found in the SCP, but I disagree with Descartes method of proving God's existence, and in this essay I will explain why. I will begin by explaining the SCP
is defined by whether or not a given action is an instance of a moral rule that tends to maximize utility. Second, Act Utilitarianism states that right action is defined by whether or not a given action maximizes utility. Finally, the Utilitarian Principle holds that right actions are right in proportion as they tend to promote happiness; wrong as they tend to produce the reverse of happiness. I hope that my assumption will be granted as it is taken verbatim from the text. With these notions as a starting
Aristotle on Paideia of Principles ABSTRACT: Aristotle maintains that paideia enables one to judge the method used by a given speaker without judging the conclusions drawn as well (I.1 De Partibus Animalium). He contends that this "paideia of principles" requires three things: seeing that principles are not derived from one another; seeing that there is nothing before them within reason; and, seeing that they are the source of much knowledge. In order to grasp these principles, one must respectively
The Principle of Substituted Judgment Traditionally, the physician was expected to use all of their talents and training in an effort to save the life of their patient, no matter the odds. More recently, the physician’s role has been redefined to preserve the autonomy of the patient. Now physicians must give life saving care only in so far and to the degree desirous of the competent patient. Until this century, it was rare that brain-dead patients could be kept alive for long periods of
Frederick Taylor’s Principles of Scientific Management (1865-1915) Biography of Frederick Taylor Frederick Winslow Taylor was born on 20th March 1865 in Philadelphia, U.S.A. Taylor was brought up by his upper class family. His father was a Princeton graduate and lawyer, who do not need a regular job because, he made enough money from mortgages. His mother was an abolitionist, who managed an underground railroad for runaway slaves. Taylor’s parents were Quakers (member of a Christian
the airfoil and understanding the physics that allow it to lift enormous weights into the sky. All flight is the result of forces acting upon the wings of an airplane that allow it to counteract gravity. Contrary to popular belief, the Bernoulli principle is not responsible for most of the lift generated by an airplanes wings. Rather, the lift is created by air being deflected off the wings and transferring an upward force to those wings. The most important factor in determining the lift generated
Biblical Principles of Money and Banking by Dr. Gary North Honest Money Biblical Principles of Money and Banking by Dr. Gary North is a book that brings together not only the history of how money came to be, but how to use it correctly. It teaches honesty and godliness in our daily dealings with earnings. The value of money is something hard to determine. Money is a commodity. For money allows us to establish prices for most goods and services available. Money exists because man realized that
Exploration of the Principles of Lighting In this report I will be explaining the major and minor principles of lighting, the purpose of key, fill, black and background lighting along with the purpose of high and low keylighting. I will also be including detailed diagrams of two scenes from a film I have worked on. The more modern day purposes of lighting are in particular
Aristotle's Doctrine of the Mean When we consider the questions of how we ought to live our lives, we often seek for some schematic that we can employ to help us categorize actions or qualities as good, bad, or indifferent. Such a means of organization would indeed make it easier to determine what the right thing to do is. Aristotle once attempted to formulate a similar plan. His ethics used a scheme by which characteristics could be measured and the right amount attained. Such an account is