Jet skis Thesis statement: Jet skis should be banned from some waterways because they are loud‚ create environmental mess‚ and harm animals. INTRODUCTION I. Jet skis can be fun‚ but they are also hazardous. A. Jet skis are popular. 1. More than 1.3 million jet skis (also called personal watercraft) are in use‚ with annual sales of about 200‚000—one-third of all boat sales. 2. Some people love them and want to use them
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goodwill allocated to the Spanish operations was impaired. At the end of 2010 a new legislation act was passed restricting exports of Ida’s main product. The following information relates to the CGU/reporting unit of Ida’s Spanish operations before impairment analysis: Cash $50‚000 PP&E $3‚000‚000 Land $150‚000
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A resort is a place used for relaxation or recreation‚ attracting visitors for holidays or vacations. Resorts are places‚ towns or sometimes commercial establishment operated by a single company. Towns which are resorts — or where tourism or vacationing is a major part of the local activity — are sometimes called resort towns. If they are by the sea they are called seaside resorts. Inland resorts include ski resorts‚ mountain resorts and spa towns. Towns such as Sochi in Russia‚ Sharm el Sheikh
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Cortical Visual Impairment (CVI)‚ a temporary or permanent visual impairment‚ results in a disturbance of the posterior visual pathways and/or the occipital lobes of the brain. The visual impairment can range from a severe visual impairment to complete and total blindness‚ and the severity normally depends upon the time of onset‚ the location‚ and the intensity. The condition indicates that the visual systems of the brain do not consistently understand or interpret what the eyes see. Cortical Visual
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Vision Impairment: Visual Impairment or Vision Impairment is vision loss that constitutes a significant limitation of visual capability resulting from disease‚ trauma‚ or a congenital or degenerative condition that cannot be corrected by conventional means‚ including refractive correction‚ medication‚ or surgery. Partially sighted indicates some type of visual problem‚ with a need of a person to receive special education in some cases. Low vision generally refers to a severe visual impairment‚ not
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developments A comprehensive guide Impairment or Financial reporting disposal of longdevelopments lived assets Revised October 2011 To our clients and other friends ASC 360-10‚ Impairment and Disposal of Long-Lived Assets (ASC 360)‚ provides accounting guidance for impairments of assets that are held for use‚ held for sale and to be disposed of by other means. In one of its more challenging aspects‚ ASC 360-10 requires the use of fair value measurements for impairment of assets that are unique and
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1) Fly Ash Brick Size Details : Size: [6"] :- 230 x 150 x 80 mm 230 x 150 x ( Up to 100 mm ) Size [4"] :- 230 x 110 x 75 mm 230 x 110 x 100 mm Can be available in other suitable sizes depending on the quantity. 2) Compressive Strength : Avg. 6 N / Sq.mm. ( As against 3.5 N/Sq. mm for handmade clay bricks ) 3) Water Absorption : 8-12 % ( As against 20 to 25% for Clay Bricks ) 4) Efflorescence : Nil 5) Density : 1700 Kg/m3 6) Weight: 230x150x80 mm ( Weight about 5.0 to 5.20
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I. Background of the Case The case begins with Bob Guthrie‚ a retired physician and an avid skier‚ who realized that there was a need for a special ski helmet following the recent incidents that lead to serious head injuries for skiers. There were existing ski helmets in the market‚ but Bob believed that he had a chance to make helmets more appealing to the people‚ by adding new features. Bob took this idea as something that could not only be an outlet for his creativity‚ but as a way for him to
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The IDEA definition for Orthopedic Impairment: “Orthopedic impairment means a severe orthopedic impairment that adversely affects a child’s educational performance. The term includes impairments caused by a congenital anomaly‚ impairments caused by disease (e.g.‚ poliomyelitis‚ bone tuberculosis)‚ and impairments from other causes (e.g.‚ cerebral palsy‚ amputations‚ and fractures or burns that cause contractures)”. “The IDEA category of orthopedic impairments contains a wide variety of disorders
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financial manager of Ski Equipment Inc. (SKI) is anxious that the Company’s founder recently sold his 51% controlling block of stock to Kent Koren‚ who is a big fan of EVA (Economic Value Added). Koren rewards managers handsomely if they create value‚ but those whose operations produce negative EVAs are soon looking for work. Koren frequently points out that if a company can generate its current level of sales with fewer assets‚ it would need less capital. Shortly after he took control of SKI‚ Koren met with
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