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2.1 Accounting rules and reality

In a seminal article, Hines (1988) demonstrates that when we draw up accounting rules, we determine what view of reality we present. At its simplest, if we decide that internally-generated intangibles should not be measured, we also determine that a whole class of assets owned by a company is not part of the picture given by the balance sheet, and therefore the ‘reality’ that the balance sheet is supposed to reflect is shaped by our decision on the accounting rules.

Those who make t
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3.8 Following up the report

The evaluation report will often contain recommendations for further actions and these may lead to new project ideas. Recommendations may relate to processes and procedures within the organisation. Project evaluation and debriefing can be a learning experience for the organisation as a whole, as well as for individuals. For example, British Petroleum gathers the lessons learnt from post-project appraisals in a series of booklets that are then used as guidance for writing project proposals. In
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6.6 What about a more restrictive ‘remedial right?’

Some theorists, such as Allen Buchanan, favour placing higher hurdles in the path of would-be secessionist movements. Rather than endorsing some rather permissive form of democratic right to national self-determination, he favours a more restrictive remedial right. Only those ‘national’ groups who can show that they suffer systematic historical injustice, or have so suffered, have a strong case for independent statehood. In one sense, this approach takes us full circle; if there is no gre
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5.1 The UK model of devolution

In its programme of devolution, the Labour government had to decide whether to adopt a symmetric decentralisation model, which would confer an equal degree of devolution to the UK's constituent nations, or to implement an asymmetric decentralisation model, which would grant differing degrees of autonomy to Scotland, Wales and Northern Ireland. They opted for the second model in an attempt to respond to different claims about self-determination and to react to different degrees o
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7.6 Arithmetic with binary fractions

My final point in the preceding section brings home the fact that integer arithmetic is not really suitable when divisions are to be performed. It is also not suitable where some or all of the values involved in the arithmetic are not – or are not necessarily – integers, and this is often the case. In such cases, arithmetic has to be performed on non-integers.

The most common representation for non-integers is the floating-point representation that I mentioned briefly in Box 3. You
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2.2.1 Positive integers: denary numbers

The number system which we all use in everyday life is called the denary representation, or sometimes the decimal representation, of numbers. In this system, the ten digits 0 to 9 are used, either singly or in ordered groups. The important point for you to grasp is that when the digits are used in ordered groups, each digit is understood to have a weighting. For example, consider the denary number 549. Here 5 has the weighting of hundreds, 4 has the weighting of tens and
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2.1 Introduction

Study note: You may like to click on the link below to the Numeracy Resource as you study Section 2. It offers additional explanations and extra practice on some of the topics, and you may find this useful.

Click on the 'View document' link below to open the Numeracy Resource.
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16.2.2 Storing and retrieving data

As each item is scanned, the checkout computer looks up its price. The running total for each customer's purchases is stored temporarily in the checkout terminal. Other data may also be stored, such as the amount of money that has been taken at that checkout during the day.


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6.2.10 Portals

A portal is a website which collects catalogues and characterises a huge amount of information. By displaying a large number of hyperlinks such sites provide an entrance (or portal) to the World Wide Web. Search engines originally provided fairly basic searching facilities; however, the past two years has seen them evolve Portals on the nncmci into portals. Portals are categorised as either horizontal portals or vertical portals. A vertical portal offers an entrance to large am
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Key skill assessment: Communication
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This course looks at how parents encourage the development of new skills in their children in the informal setting of the home. The use of video observation of small children by psychologists is analysed and some of the key concepts in developmental psychology that explain teaching and learning interactions between parents/caregivers and their children are explained.

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Attachment in the early years
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4.3.1 Start writing

Using the format of introduction, main body and conclusion outlined in Section 3, write up your answer to the question.


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