Excellent Patio Ideas For Home Improvement - Networked Politics

[unable to retrieve full-text content]Excellent Patio Ideas For Home Improvement. A great way to make your house seem bigger would be to add a beautiful patio to it. If you skillfully take advantage of the natural landscaping on your lawn, your patio will look and ...

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Scope and Objective of the Standard and Borrowing Costs | Free ...

Scope and Objective of the Standard and Borrowing Costs

Posted by Rona on March 6, 2012

This standard is mandatory and comes into effect in respect of accounting periods commencing on or after 1.4.2000. This statement should be applied in accounting for borrowing costs. Borrowing costs include:

(a) interest and commitment charges on bank borrowings and other short-term and long-term borrowings;

(b) amortisation of discounts or premiums relating to borrowings;

(c) amortisation of ancillary costs incurred in connection with the arrangement of borrowings;

(d) finance charges in respect of assets acquired under finance leases and under other similar arrangements; and

(e) exchange differences arising from foreign currency borrowings to the extent that they are regarded as adjustment to interest costs.

ICAI in its pronouncement ?Guidance Note on Audit of Miscellaneous Expenditure? have allowed deferment of certain expenses, such as discount, premium and ancillary costs relating to borrowings. The amortisation period may be directly related to some other account as in the case of debenture discount and debenture issue expenses. Where a fixed period is not involved, prudence would dictate write off not exceeding 3-5 years. The cumulative amortised costs upto the time the asset is ready for its intended use are borrowing costs and should be capitalised. The unamortised portion of such expenses at the date the asset is ready for its intended use will continue to be amortised as per the amortisation policy.

Finance charges in respect of assets acquired under finance leases are borrowing costs and can be capitalised. One has to exercise caution in interpreting this clause As per AS-19 on ?Leases?, assets acquired on finance leases are now required to be capitalised by lessees. The lease rentals are allocated against repayment of borrowings and financing costs at the implicit rate of return. Financing costs cannot be capitalised if the asset acquired under finance lease is ready for its intended use when acquired; for example, a car. Financing costs incurred upto the time the asset is prepared for its intended use can be capitalised. For example, if a generator is obtained on finance lease, which is going to form part of a huge power plant, financing costs incurred upto the time the power plant is ready will be capitalised.In the case of foreign borrowings where the interest cost is not hedged any exchange difference arising out of converting the interest payable at the closing exchange rate will be eligible for capitalisation. In the case of forward contracts, the difference in the forward rate and the exchange rate at the date of the transaction is recognised as exchange difference (income or expense as the case may be) over the life of the contract. If interest cost is covered by forward contracts, the exchange difference so arising would be borrowing costs for purposes of AS-16.

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Source: http://mywhatis.com/scope-and-objective-of-the-standard-and-borrowing-costs/

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Japan beats US 1-0 to advance to Algarve Cup final

By The Associated Press

Associated Press Sports

updated 2:38 p.m. ET March 5, 2012

Megumi Takase scored on a header in the 84th minute, and world champion Japan beat the United States 1-0 Monday at Faro, Portugal, in a rematch of last year's World Cup championship game. With the win, the Japanese advanced to the final of the Algarve Cup.

The Americans, who had been seeking their third straight title and ninth overall in the annual tournament, finished second in Group B with a 2-1 record and will play in the third-place game Wednesday. Japan (3-0) goes to the final.

Since losing to Japan on penalty kicks in the Women's World Cup final, the U.S. had been 9-0-2. The Americans had been 8-0 this year, outscoring opponents 47-2.

? 2012 The Associated Press. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.

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More newsIan Kington / AFP - Getty Images

'It will be hell' for Chelsea coach

Amid mounting criticism after the firing of the seventh Chelsea manager in nine years, the job is increasingly becoming an unstable and unattractive proposition.

Dempsey No. 1?

??SportsTalk: Is Clint Dempsey primed to eclipse Landon Donovan as America's best player?

Source: http://nbcsports.msnbc.com/id/46630729/ns/sports-soccer/

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First time grandmother! ? Nancy Thayer

Nancy Thayer is the author of twenty-one novels, including Summer House, The Hot Flash Club, Beachcombers, and her latest, Heat Wave, due out in June. Nancy Thayer?s work has been translated into many languages, including German, Finnish, Hebrew, Russian, Turkish, French, Portuguese, Spanish, Dutch, Serbo-Croatian, Swedish, Danish, and Polish. Her books concern the mysteries and romance of families and relationships: marriage and friendships, divorce and love, custody and step parenting, family secrets and private self-affirmation, the quest for independence and the normal human hunger for personal connections. Her novels have been condensed or excerpted in several literary reviews and magazines, including Redbook and Good Housekeeping, England's Cosmopolitan, Holland's Viva, and South Africa's Personality. She has published a commissioned three-part mystery novella in Redbook, and short stories in literary reviews in the United States, Canada, and Spain. Her first novel, Stepping, was made into a 13-part series for BBC Radio. Her novel Spirit Lost was made into a movie by United Image Entertainment. Nancy Thayer has a B.A. and M.A. in English literature from the University of Missouri at Kansas City. She was a Fellow at the Breadloaf Writers? Conference. She has lived on Nantucket Island year-round for twenty-six years with her husband Charley Walters. Her daughter is the novelist Samantha Wilde. DEAR READER, Summer on Nantucket is party time! We have beach parties, gallery openings, benefits for charities, celebrations for our many historic organizations, galas and dances. We have Daffodil Weekend in April, the Fourth of July with the Boston Pops on the beach, the Cranberry Festival in October, and the romantic Christmas Stroll. And every month on the island, the women of Nantucket?s Petticoat Row celebrate women in business with parties and inspirational talks. In my new novel, Heat Wave, Carley Winsted has little to celebrate. She is thirty-two, with two daughters, when her husband dies of a heart attack. Suddenly she finds herself in a large house with no money. She has two best friends, Maud and Vanessa?but just when she needs them, one of her friends does something truly terrible to the other, and Carley is caught in the middle. Carley is not without determination, creativity, and gumption. She decides to turn her historic old Nantucket home into a B&B. In the process, she discovers how happy it makes her to provide pleasure for her guests. Carley knows that sometimes we all need a little vacation in a magic place, to renew and refresh our minds, bodies, and souls. The Seashell Inn becomes just such a place. For those of you who loved Moon Shell Beach, you?ll be glad to know that Lexi Laney shows up in Heat Wave, so you can find out about her there. I loved writing this book, my twenty-first! I love living on this island, surrounded by sparkling blue water, connected by the sparkling mysteries of the Internet to my readers. I love hearing from you all. Soon there?ll be a Fanpage on Facebook where you can discuss my books with each other. Also, look for all the fun promotions from my publishers, Random House. Best Wishes, With affection from Nantucket, Nancy EMAIL ME at nancy@nancythayer.com!!

Source: http://nancythayer.com/2012/03/first-time-grandmother/

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iPad 3: What can we expect?

21 hrs.

Rosa Golijan

On Wednesday, Apple will be hosting a press event in San Francisco. At that time, the Cupertino-based company is expected to announce the next generation of the iPad. Here's what we think we think we know about the highly anticipated device (and about the press event as a whole).

What will it be called?
There's not much disagreement when it comes to the name of the next-generation iPad.?Most folks are sticking with the assumption that it will be called the iPad 3.?

There are some reports ? such as one by iLounge, in particular ? which suggest that the next-generation iPad will be so similar to the iPad 2 that it might as well be dubbed the iPad 2S or iPad 2HD, but such claims appear to be unsubstantiated.

When will it ship?
The first generation iPad was announced on Jan. 27, 2010 and became available in the U.S. on April 3, 2010. The iPad 2 was announced on March 2, 2011 and became available in the U.S. on March 11, 2011.?Apple's big iPad 3 announcement will be on March 7, at 10 a.m. PST and it wouldn't be unreasonable to expect the next-generation device to become available roughly a week after the cat's fully out of the bag ? say, by March 16.

In support of that theory,?Apple-centric site MacRumors and Japanese blog Macotakara suggest that production of the next-generation iPad has began in January and that the device is "targeted for shipment in early March." The folks at Bloomberg say that "three people familiar with the product" have confirmed that it will arrive in March as well.

How much will it cost?
While MacRumors briefly reported that the iPad 3 will be priced higher than the iPad 2, based on images which appeared on Chinese microblogging site Sina Weibo, there seems to be a general consensus that the gadget's cost will be consistent with the prior generation's.

9to5 Mac explains that it's own sources say that "iPad pricing is going to be the same across the board as the current iPad 2 models."?

How will it look?
iLounge's Jeremy Horwitz claims that he had the opportunity to see "what's supposedly the next-generation iPad" at the Consumer Electronics Show: "Think iPhone 4 to iPhone 4S: This device so resembles the iPad 2 that differences are only obvious when they?re placed next to each other. From the back, you could walk past this new iPad on display and have no idea that anything had changed."

Horwitz describes the device as being roughly 1 millimeter thicker than its predecessor (a barely perceptible difference). He also remarks that the rear-camera seems to be slightly bigger and resembles the rear-camera of the iPhone 4S, sans the LED flash.

Japanese blog Macotakara backed up these claims, but also noted that "tight-fitting iPad 2 cases will apparently not fit the new model but that the Smart Cover will be compatible with the new model despite an adjustment in the location of the device's magnets," according to MacRumors. (I'll assume that MacRumor's description of Macotakara's report is accurate as my Japanese translation skills are lacking.)

The folks at M.I.C. Gadget ??a website known for silly antics, such as attempting to sell Mark Zuckerberg and Steve Jobs action figures, as well as for an uncanny habit of acquiring Apple device components ? claim they got a look at the iPad 3 case and rear shell recently.?Based on this sneak peek, M.I.C. Gadget says it confirmed that the iPad 3 will indeed be slightly thicker than its predecessor, but have tapered edges which will actually make it feel equal???if not thinner. M.I.C. Gadget also says that the device will definitely have a physical home button, despite scattered rumors of the contrary, not to mention the potentially misleading image on Apple's press event invitation.

What kind of display will it have?
The iPad pictured in Apple's press event invitation has a suspiciously sharp display. Could this mean that the next generation device will have a display better than the 1024 x 768 version found in the iPad 2?

According to Bloomberg's sources, yes. They say that the new device "will sport a high-definition screen." Those sources add that the device's "new display is capable of greater resolution than the current iPad, with more pixels on its screen than some high-definition televisions."?Cult of Mac backs up these claims and says that the expected resolution for the iPad 3 is 2048 x 1536.

Ars Technica also offers that its recent browser stat reports show visits from a mysterious device with a screen resolution of 2048 x 1536. Take that to mean whatever you will.

What sort of guts will it have?
Better, faster, stronger. That's the theme when it comes to rumors about the next-generation iPad's insides. And quite frankly, that's right on par with rumors about any other next-generation device.

Bloomberg's got multiple sources claiming that the "tablet will use a quad-core chip" and that "Apple is bringing LTE to the iPad."

LTE (the technology behind Verizon's 4G network, and new networks by AT&T and Sprint as well) would be a big move for Apple, which famously rejected any 4G technology for the iPhone 4S. If the iPad 3 has LTE, it is not only a sign that Apple can keep up with the competition, but that it has accepted the technology for its next iPhone, too.

Of course this technology is a known battery hog and would mean that the iPad 3 would likely have to contain a higher-capacity battery in order to compensate for the power drain.?The Digitimes' sources in the component maker world support this line of thinking.

(Of course, the Digitimes runs numerous misleading or false reports about Apple products, including the recent claim that the next-generation iPad would come in 8GB, 16GB and 32 GB configurations ? which would deviate from Apple's current pattern ? so adjust the weight that a Digitimes report holds accordingly.)

Any surprises?
We believe the March 7 press event will be when Apple will launch the iPad 3, and no other new products. The iPhone 5 that is very likely coming this year probably won't arrive until late summer, or possibly as late as October. Even the rumored iTV isn't likely to surface until this summer or fall. Meanwhile, these days, Apple refreshes its computer lines with little more fanfare than a press release.

We'd be delighted, though probably not too surprised, if Apple announced that the iPad 2 would stay on the market, at a lower price point. It would make sense, since it's what Apple's been doing with iPhones for several years, and the competing Android tablets are only getting cheaper and cheaper.

Want more tech news, silly puns, or amusing links? You'll get plenty of all three if you keep up with Rosa Golijan, the writer of this post, by following her on?Twitter, subscribing to her?Facebook?posts, or circling her?on?Google+.

Source: http://www.gadgetbox.msnbc.msn.com/technology/gadgetbox/ipad-3-what-can-we-expect-317282

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BP spill settlement clears way for comeback (AP)

[unable to retrieve full-text content]

AP - BP's multibillion-dollar settlement with people and businesses harmed by its 2010 oil spill removes some uncertainty about the potential financial damages it faces. It also may help the company restore its all-important relationship with the federal government.

Source: http://us.rd.yahoo.com/dailynews/rss/environment/*http%3A//news.yahoo.com/s/ap/20120304/ap_on_bi_ge/us_gulf_oil_spill_bp

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