...Case 10-2 Ida’s Impairment Ida Inc. (Ida) is a manufacturing company with operations in the United States and Spain. As a U.S. subsidiary of a U.K. entity, Ida prepares its financial statements in accordance with (1) U.S. GAAP for reporting to its U.S.-based lender and (2) IFRSs in reporting to its parent. U.S. Operations In addition to other assets, Ida owns and operates a commercial building in the United States that is carried at its cost less any accumulated depreciation and any accumulated impairment losses. As of December 31, 2010, the building represents: A cash-generating unit (CGU) under IFRSs. A long-lived asset classified as held and used under U.S. GAAP. In December 2010, one of Ida’s competitors sold its commercial building for an amount significantly less than its asking price. The competitor’s building is located across the street from Ida’s building, has approximately the same square footage, and was built five years after Ida’s building was constructed. In preparing its 2010 financial statements, Ida’s management has provided the following information regarding the building as of December 31, 2010 (assume these values have been evaluated by Ida’s independent auditor and found to be reliable): 12/31/10 (in thousands) Carrying amount $4,500 Value in use $4,000 Fair market value less cost to sell $3,800 Fair market value $3,900 Undiscounted future cash flows $4,200 Spanish Operations In 2008, Ida acquired a smaller competing company located in Spain, and this...
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...Question #1: Stimulating the economy is accomplished in one of two ways. The government can increase government spending or decrease taxes. Both ways have positives and negatives on the economy. First, the positives of increasing the government spending while keeping the tax rate unchanged are as follows. If the government increases spending aggregate demand will be directly affected by the increase. If the demand increases, prices will rise until supply and demand are again at an equilibrium. The new equilibrium and GDP will be increased by an amount equal to the increased spending. Further, the multiplier effect of the government spending, when the government increase spending on purchases it will create more job opportunities. This will increase consumer spending which will encourage private investment spending to meet the demand. In turns that will create more jobs in the economy. The negatives of increasing government spending are as follows. It is very important to remember that government spending to stimulate the economy is not free. The funds are not going to come from thin air. The government has two options to generate the money without increasing taxes, borrowing the money domestically, or from foreign governments. Both cases increase the national debt, or cut some government programs to stimulate others. Borrowing the money domestically, from local investors, will stop these investors from creating new businesses. This will lead to less job creation...
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...the classroom and in the school building and environment that could make it easier for the learners to come to school and to learn and also by using assistive aids that may be needed - The learner – find out how the barriers to learning of the learners in your class affect their learning – find out from specialists and experts what you can do - School subjects – make changes to subjects you teach in terms of level and expected outcomes including the level at which you teach the subject to the learners as well as the range of subjects - Teaching strategies –make changes to your teaching methods to suit the learners needs - Participation in other school activities – make changes in order to ensure the learner’s active participation - Tests, exams and assessments – make changes in order to assess the learner’s learning more accurately WHAT ARE BARRIERS TO LEARNING? - It refers to anything which stands in the way of a learner...
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...Hearing Assistive Devices There are several types of hearing loss, which can lead to the need for a hearing assistive device. The types of hearing loss are as follows: Conductive hearing loss, Sensorineural hearing loss, Mixed hearing loss, Central and Functional hearing loss. Conductive hearing loss is when there is not enough sound getting thorough the outer and middle ear. Sensitivity to sound is diminished, but clarity is not changed as long as the sound is loud. Sensorineural hearing loss, sound is flowing normal through the outer and middle ear, but there is impairment in the inner ear auditory nerve (CN VIII) causing hearing loss. A problem with sensorineural lose is that sound is heard, but the person doesn’t understand speech. Mixed hearing loss is a combination of conductive and sensorineural. Central hearing loss is a problem in the central nervous system involving the inability to interpret sound. Functional hearing loss is caused by an emotional or psychological factor in which there is no physical finding of hearing loss (Lewis et al., 2011) Mosby and Elsevier (2009) (Crusse & Kent, 2013). To determine the type of hearing loss, type of hearing device needed and proper fit, there are different doctors with different levels of education a person can see. Choosing a correct hearing specialist is important. An Audiologist can identify and access hearing disorders. They can also select and correctly fit hearing aids. Audiologists can also program cochlear...
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...stockholders’ equity. Statement of cash flows and accounting issues related with accounting changes and error correction are also covered in this class. Prerequisite: ACCT 320A or equivalent with a grade C or better Grading: Points are distributed as follows. Accounting majors must earn a grade of “C” or better in each accounting class taken to graduate. Midterms 100 250-300 A Final 130 210-249 B Participation & Attendance 10 180-209 C Comprehensive test 20 150-179 D Homework 40 Below 150 F Total 300 points A modified curve may be applied at the end of the quarter if necessary. Withdrawal Policy: The dropping policies of the University and Accounting Department will be strictly enforced. Drops are permitted only for serious and compelling reasons after the Drop Period. Poor performance in the class is not considered to be a compelling reason. NO MAKE-UP exam will be given. If you are unable to take the test, you need to inform me before the exam date. Academic Integrity:...
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...Visual Impairment Introduction Vision challenge or impairment is when a person’s degree of seeing is very low and the affected person requires assistance in order to carry out daily routine. Significantly, for one to qualify as visually impaired there must be prove that a person cannot undertake duties by himself without necessary assistance. For a person to qualify as a visually challenged, there must be a prove that the affected eyes cannot be conventionally treated. Visual challenge cannot be corrected by surgery, refractive measures neither by medication and that is why it is termed as visual impairment. The most rampart causes of visual challenge are trauma, degenerative or congenital means and a variety of diseases. In the society, blindness is the term that is preferably used to describe a visually impaired per son. Low eyesight is generally revealed when the affected person cannot view a normal distance and walk by himself (Algozzine, 2006). The degree of impairment can also be revealed when a person cannot read some normal writings. This is to say that even with the assistance of contact magnifying glasses or even eyeglasses the victim cannot reveal the writings on a normal newspaper (Bailey & Hall, 1990). Hyperopic impairment is accrued with inability person to see objects in a close distance. Myopic impairment is quite the opposite of hyperopic whereby a victim cannot identify objects at close distance. All these vision challenges greatly obscure the affected person...
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...TITLE PAGE Wearable Obstacle Detection for the Blind that can Detect Discrete Elevation using Gizduino Microcontroller by Nicole Sam Rey P. Cuaresma Carissa D. Eustaquio Glenda T. Ofiana A Thesis Report Submitted to the School of Electrical, Electronics, and Computer Engineering in Partial Fulfilment of the Requirements for the Degree Bachelor of Science in Computer Engineering Mapúa Institute of Technology May 2015 ii iii ACKNOWLEDGEMENT The researchers would like to express their deepest gratitude to all those who gave contribution to the completion of this paper. To our adviser, Engr. Glenn V. Magwili, for his patience and efforts in stimulating suggestions and encouragement that helped the whole group in order to create a device that can help many people. To our former instructors who have taught us valuable knowledge throughout our academic progress.This research would also not be possible without the belief of the research panel members. The researchers would also like to thank the unconditional support, patience and understanding of their families throughout the process. To the researchers’ colleagues who had also given support and shared their knowledge during the course of completing the research. Lastly, to the Almighty God who had bestowed them with wisdom and strength throughout the research and their life. To the Lord who gave blessings and guidance for the success of this research. iv TABLE OF CONTENTS TITLE...
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...above) to such an extent that they require an individualized program of special education and related services to fully benefit from education. The term exceptional children according to Heward, W. L. (2006 ) includes children who experience difficulties in learning as well as those whose performance is so superior that modifications in curriculum and instruction are necessary to help them fulfill their potential. Thus, exceptional children is an inclusive term that refers to children with learning and/or behavior problems, children with physical disabilities or sensory impairments, and children who are intellectually gifted or have a special talent. Although the terms impairment, disability, and handicap are sometimes used interchangeably, they are not synonymous. Impairment refers to the loss or reduced function of a particular body part or organ (e.g., a missing limb). A disability exists when an impairment limits a person’s ability to perform certain tasks (e.g., walk, see, add a row of numbers) in the same way that most persons do. A person with a disability is not handicapped, however, unless the disability leads to educational, personal, social, vocational, or other problems. For example, if a child who has lost a leg...
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... Combing through research studies, narrowing down to 236 papers only to select 5 that met the criteria, José et al. (2014) sought to authenticate what language disorders, if any, were most common in children with a unilateral hearing loss. Additionally, the research aimed to understand what tests were being used to identify the language performance of these children. Of the 5 articles that were chosen, each featured a comparison between children with unilateral hearing loss, bilateral hearing loss, and normal hearing. These children ranged in age from 3 months to 12 years old and they were tested on one or more of the following abilities: expressive language, receptive language, conative language, discrimination, and auditory processing. The study found conflicting evidence, which ultimately led to the conclusion that “not all children with UHL will develop learning or communication disabilities…” (Jose et al., 2014, p. 202). In most tests conducted, children with unilateral hearing loss scored better in comparison to children with a bilateral hearing loss, but lower than children with normal hearing, however, the children with unilateral hearing loss scored lower on vocabulary tests compared to those with bilateral hearing loss or normal hearing. The overall information described by Jose et al. (2014) discovered that the children with a unilateral hearing loss averaged scores that were poorer than that of their normal hearing peers for both receptive and expressive language...
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...[pic] Resolution of the World Health Organization After meeting in Geneva in May 2003 for the Fifty-Sixth World Health Assembly, the WHO outlined its Global Initiative for the Elimination of Avoidable Blindness, or VISION 2020 plan. The WHO urges national governments to: • Set up, not later than 2005, a national VISION 2020 plan, in partnership with the WHO and in collaboration with NGOs and the private sector. • Establish a national coordinating committee for VISION 2020 or a national blindness prevention committee, which may include consumer or patient groups, to develop and implement the plan. • Commence implementation of such plans by 2007 at the latest. • Include effective information systems with standardized indicators and periodic monitoring and evaluation, with the aim of showing a reduction in the magnitude of avoidable blindness by 2010. • Mobilize resources for eliminating avoidable blindness. In turn, the WHO agrees to: • Maintain and strengthen the WHO’s collaboration with governments and all partners of the initiative. • Ensure coordination of the implementation of the VISION 2020 plan, by setting up a monitoring committee grouping all those involved, including national government representatives. • Provide support for strengthening national capability, especially through development of human resources, to coordinate, assess, and prevent avoidable blindness...
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...diseases suffered by some students. Definition of Terms Obesity An obese person has accumulated so much body fat that it might have a negative effect on their health. If a person's bodyweight is at least 20% higher than it should be, he or she is considered obese. If your Body Mass Index (BMI) is between 25 and 29.9 you are considered overweight. If your BMI is 30 or over you are considered obese. Autism Autism is a disorder of neural development characterized by impaired social interaction and communication, and by restricted and repetitive behavior. Autism affects information processing in the brain by altering how nerve cells and their synapses connect and organize; how this occurs is not well understood. Visual Impairment The term ‘visual impairment’ refers to people with irretrievable sight loss and this simple definition covers a wide spectrum of different...
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...THE NATURE OF DEAFNESS DEFINITION OF DEAFNESS Deafness is one of the largest categories of impairment in South Africa and encompasses the full spectrum of hearing loss – from mild loss of hearing to total deafness – yet as an invisible impairment it is often misunderstood and the severity of its impact upon both the child and his family is underestimated. It is believed that a better understanding of the concept ‘deafness’ will enable non-specialist educators to develop more effective classroom practices. Although deafness is a multifaceted concept which, due to the complex nature of the condition, cannot be easily defined, Myklebust (1997:12) defined the term deaf as referring to those individuals in whom the sense of hearing is non-functional for the ordinary purposes of life. Deafness can also be described as the physical impairment that results in those affected by it being unable to hear, and usually brings to mind the need for hearing aids, speech therapy and the use of signing and gestures as a means of communication. THE NATURE OF DEAFNESS In order to understand the concept ‘deafness’, the concept ‘hearing’ must be understood. Hearing, which is sometimes referred to as audition, involves the gathering and interpreting of sounds. Each part of the ear serves a purpose in translating sound waves from the environment into meaningful information to the brain. The outer ear is called pinna. It is the first point of contact between the individual and the...
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...Meghalaya, Manipur, Arunachal Pradesh, Mizoram, Nagaland, Tripura, Sikkim, Jammu & Kashmir, Lahaul & Spiti districts and Pangi sub-division of Chamba district of Himachal Pradesh, Andaman, Nicobar and Lakshwadeep islands and for candidates residing abroad, the closing date for receipt of applications by posts will be 26.06.2012 up to 17.30 Hrs. Candidates Please Note: 1) Stages of Exam. :a) Common Preliminary Examination (i.e. stage I) for all the notified categories. b) Main (Second stage) Exam for Cat No. 1&2 - followed by Verification of documents. c) Main (Second stage) Exam for Cat No. 3&4 – followed by verification of documents. d) Main (Second stage) Exam for Cat. No. 5&6, qualifying typing test followed by Verification of documents. e) Main (Second stage) Exam for Cat No.7&8, aptitude test followed by Verification of documents. 2) Preliminary Examination (i.e. stage I) will be...
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...October 15th 2008 “Arriana, you will be more profoundly deaf as you get older. Your hearing is in the spot where the hearing aids aren’t benefiting you anymore.” The audiologist said. The voice I remember hearing was heartless. “Would you rather be deaf and mute and signing the whole time? Not being aware of your surrounding? Or would you rather be able to hear and talk in the normal world?” The audiologist says it with no emotions. I thought my world died when Cincinnati Children’s audiologist told my Father and me. My diagnosis at the age of two revealed a profound and unexplainable hearing loss; however, I continued to function normally as I still do today. My hearing loss is severe to profound, so I was fitted with my first hearing aids. When I heard my first sound, I was amazed at the difference between my silence world and my new hearing world. I see that people take so much for granted because hearing is so natural, but I understand the challenge of matching words to sounds to communication which wasn’t fun at all. I was “muted” for a really long time. My mother would tell me that people would get in my face talking loudly, and I would get upset. I was just starting to talk at the age of 5. English is not my first language; American Sign Language is. I attended St. Rita’s School for The Deaf for about three years and is where I became fluent in ASL. As a Kindergartener, I went to a mainstream school, Clifton Elementary. I couldn’t understand the fact that all my friends...
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...noteworthy impediments: * It can just distinguish obstructions up to knee-level. Consequently, the client can't identify raised impediments like lifted bars and much of the time crashes into them. (Iovine, 2004) * The stick can just distinguish obstructions inside 1m from the client. Additionally, obstructions like moving vehicles can't be distinguished until hazardously near the individual. Very nearly 90% of the visually impaired persons live in creating nations, with a larger part beneath destitution line. Current gadgets accessible universally are exorbitant. In this work we introduce the configuration and convenience components of a minimal effort knee-above snag identification framework and report results from controlled field tests. (Vision, 2020) Introduction Safe portability is between the best difficulties confronted by the outwardly tested in the life for...
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