Nittsū’s Company History as a Guide to the Early Modern Origins of Japan’s Modern Communications

Historians of the future will no doubt focus on the transformative role of Internet-based communications as they have changed human interaction in the late twentieth and early twenty-first centuries.  The introduction of modern postal services in Japan and elsewhere in the nineteenth century produced effects no less profound: citizens were connected to each other and their governments by reliable and relatively speedy delivery of letters, newspapers, and parcels.  Japan’s postal system was a great success, but the communications practices of the Japanese prior to the establishment of the post played an important role in that success.  Courier services—the so-called hikyakuya—of the early modern period survived and ultimately became today’s Nippon Tsūun (Nittsū), and global logistical corporation.  This article surveys the development of early modern Japanese communications, demonstrating the indispensible role that Nittsū’s company history plays in understanding that development

Rand McNally Guide to Alaska and Yukon

"A considerable portion of the work is given to descriptions of the country, the climate, productions, conditions, and mode of life prevailing there. The tables of distances are comprehensive and sufficiently detailed.

Impairment of assets : an empirical investigation

Asset impairment is a relatively new term in the corporate reporting arena. However, the concept of asset impairment relates closely to that of an asset write-down. Asset write-downs historically have been a feature of corporate reporting for many years (Lee, 1975)) due to the principle of conservatism, although largely discretionary in nature in the UK until the introduction of Financial Reporting Standard 11 Impairment of Assets and Goodwill (FRS 11) in 1998. Asset impairment is defined by the Accounting Standards Board (ASB) in FRS 11 as the situation of: A reduction in the recoverable amount of a fixed asset or goodwill below its carrying amount (paragraph 2). Recoverable amount in this context is the higher of net realisable value or value in use.Prior to the issue of regulations in the area of asset impairment, there was very little guidance for corporations which may have been faced with large impairment losses. This could result in some discretion in terms of the timing and how to account for any asset impairment charge, for example either an adjustment to reserves or an expense in the income statement.The aim of this thesis is to explore the practice of impairment of assets in UK published financial statements and evaluate the concept and suitability of impairment as a means of recognising and subsequently measuring a decline in the value of a non current asset and the implications of this process. An assessment of the impact of international standards in relation to asset impairment being operational from January 2005 for UK listed corporations is also undertaken.The sample consists of those corporations listed on the UK Financial Times 100 Index (FTSE 100) of leading corporations from the period from 2003 to 2007-8.The thesis evaluates the extent of earnings management associated with asset impairment charges, both before and after the change in the regulatory environment. An assessment of whether an increase or decrease in the earnings characteristics of corporations takes place as a result of a change in the regulatory environment is also evaluated. Additionally the thesis provides a detailed assessment of the extent of disclosure associated with charging an asset impairment loss and whether this is associated with the size of the asset impairment loss. The measurement and valuation methods employed to implement an asset impairment loss are also evaluated. Other key areas of investigation focus on asset impairment losses being associated with a particular category of asset, business sector, indicator of asset impairment and a change of management.Fair value forms a component of asset impairment loss recognition and this thesis contributes to the debate about the ability of a fair value measurement approach to provide a true and fair view of the corporation

Case Study: An Effective Model for Green Roofs in San Diego County

Green roofs provide a myriad of environmental and financial benefits to a building and its owner. They can provide a pleasing outdoor aesthetic in an urban environment, as well as provide stormwater management and energy savings in an arid climate. California State University San Marcos completed a new University Student Union in 2014 that included a 2,540 square foot Live Roof system on its upper terrace. Supplier, contractor, and facilities team members were interviewed to analyze the success of the project from several viewpoints. The green roof was found to meet the University’s goals on aesthetic design, energy, and stormwater management through its selection of material and local flora. Challenges for the implementation of the green roof included design coordination and installation logistics. A net present value of $946 was calculated based on figures provided by the University, representing a cost-benefit over a standard white roof. This project demonstrates a successful implementation of a green roof in an arid climate

A survey of curriculum materials of value for the teaching of gifted elementary school children in the language arts area.

Thesis (Ed.M.)--Boston Universit