Reaction to the mandatory write-down provisions of AASB 1010 : accounting for the revaluation of non-current assets

Commentators in the financial press claimed that the amendments to AASB 1010, Accounting for the Revaluation of Non-Current Assets, issued in September 1991, would have “disastrous” implications for the accounts of companies. This paper is concerned with whether the amendments did indeed affect asset write-down activities. An analysis of write-down practices of 75 Australian companies before and after the amendments were operative suggests that the commentators' judgment could have been hasty.

Yorkshire Cities and Culture : A Review of Current Thinking

This report was commissioned by the Yorkshire Cultural Observatory and the Yorkshire & Humber Key Cities group. It is not a strategy document but an attempt to give an overview of the current thinking within academia and policy-making about the cultural agenda for regions and regional cities in the UK. In particular it looks at the challenges for Yorkshire cities in the context of the current and potential regional cultural offer. The report is a snapshot of current academic and policy thinking, but it also draws on a series of interviews conducted with policymakers in the five key cities as well as regional agencies. These interviews were limited in number and are not meant to be a comprehensive consultation exercise. Rather they acted to focus some of the issues raised by the literature and policy review and to develop suggestions around priority areas for the region.

Fault diagnostics and supervised testing : How fault diagnostic tools can be proactive?

The topic of fault detection and diagnostics (FDD) is studied from the perspective of proactive testing. Unlike most research focus in the diagnosis area in which system outputs are analyzed for diagnosis purposes, in this paper the focus is on the other side of the problem: manipulating system inputs for better diagnosis reasoning. In other words, the question of how diagnostic mechanisms can direct system inputs for better diagnosis analysis is addressed here. It is shown how the problem can be formulated as decision making problem coupled with a Bayesian Network based diagnostic mechanism. The developed mechanism is applied to the problem of supervised testing in HVAC systems.