Recognising the unrecognisable..
Article Abstract:
The Australian Accounting Research Foundation issued Exposure Draft (ED) 49, Accounting for Identifiable Intangible Assets in August 1989 to provide guidance on the accounting of intangible assets and to unify divergent Australian accounting practices. The ED deals with the accounting of identifiable intangible assets developed internally or acquired from another party. The ED takes the position that an internally developed intangible asset is no different from an acquired intangible asset and should be treated in the same manner. The ED also takes the view that an intangible asset provides benefits over discrete time periods and reporting of the performance must reflect all expenses incurred in the generation of revenues.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1989
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Everything in it place: one man's love affair with the periodic table
Article Abstract:
A boy of 12 became fascinated with the first periodic table he saw at the Science Museum in London when there were 92 identified elements. John Dalton created the first table of of 20 elements with assigned atomic weights in 1808. Dimitri Ivanovich Mendeleev created a classified system which expanded previous tables to 65 elements. He experimented with various forms of the table from 1869 to 1871.There are now 112 elements on the periodic table, with room for expansion to 200 elements.
Publication Name: The New York Times Magazine
Subject:
ISSN: 0028-7822
Year: 1999
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General practice 1995 - caught in the fast lane
Article Abstract:
The 1990 general practice contract has caused much loss of morale among physicians, largely because it requires them to undertake activities of doubtful value and priority just to make their financial ends meet. It is suggested that more efforts be devoted to exploring the available 'health gain' which can result from longer consultation times. In this regard, the issue of incentives should also be taken into account.
Publication Name: Social Science & Medicine
Subject: Social sciences
ISSN: 0277-9536
Year: 1995
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