Why aren't brand names regognized as intangible assets in the financial Statements? A study of the subjectivity of brand valuation

The goal of this paper is to determine and to quantify how subjective brand valuation is. To do so, we review the different valuation methods and apply the Hirose model to a sample of 20 US companies from the technology sector. Even if the results vary in function of the rankings we choose as a comparison, we may identify the trend that brands are usually overvalued in those rankings. It explains why internally generated goodwill (which includes brand names) is not recognized as an intangible asset in the financial statements.

Leading tone alignment in occitan disapproval statements

L’accent nuclear ascendent-descendent de les oracions expressant desacord en occità consta de tres tons: LH+L*. En comptes de precedir el to asterisc (“starred tone”) a un interval fix en temps normalitzat (Pierrehumbert & Beckman 1989), els tons menadors (“leading tones”) L i H s’alineen amb determinats punts d’ancoratge de la cadena de segments: les fronteres dreta i esquerra de la síl•laba pretònica, respectivament. El model de Grice (1995b) per a l’estructura dels accents tonals permet donar compte d’aquest patró d’alineació incloent els tons menadors en un node diferent que precedeix el que domina to seguidor (“trailing tone”) i to asterisc.

Engagement Plan: Review of AHP Support for Children with Statements of Special Educational Needs in Special Schools and Mainstream Education

This engagement plan outlines the collaborative and partnership approach with key stakeholders in the first phase of the Review of AHP Support for Children with Statements of Special Educational Needs in Special Schools and Mainstream Education. It provides detail on how communication objectives will be met.It gives information on:Stakeholder Analysis for Phase One of the ReviewMembership of the Project BoardMembership of the Professional Stakeholder Reference Group

Terms of Reference for Project: Review of AHP Support for Children with Statements of Special Educational Needs in Special Schools and Mainstream Education

This is the Terms of Reference for the review of Allied Health Professional (AHP) support for children/young people with statements of special educational needs.It outlines expectations of the review and should be read in conjunction with the Project Initiation Document (PID) for Phase 1of the review, the Terms of Reference for the Project Board and the Engagement Plan for phase 1.

Terms of reference for Project Board: Review of AHP Support for Children with Statements of Special Educational Needs in Special Schools and Mainstream Education

This is the Terms of Reference for the Project Board of the review of Allied Health Professions (AHP) support for children/young people with statements of special educational needs.It outlines the:Purpose of the Project BoardResponsibilities of the Project BoardMembership of the Project Board

Review of AHP Support for Children with Statements of Special Educational Needs in Special Schools and Mainstream Education: Phase 2 Engagement Plan

This engagement plan outlines the collaborative and partnership approach with key stakeholders in the second phase of the Review of AHP Support for Children with Statements of Special Educational Needs in Special Schools and Mainstream Education. It provides detail on how communication objectives will be met. It gives information on: Stakeholder Analysis for Phase Two of the Review Membership of the Project Board Membership of the Professional Stakeholder Reference Group

Fremont County, Independent Auditor's Reports, Basic Financial Statements and Supplementary Information, Schedule of Findings, June 30, 2005

County Audit Report

Jackson County Sanitary Disposal Agency independent auditor's reports, financial statements, schedule of findings June 30, 2002 and 2001

Other Audit Reports

City of Center Point, Independent Auditor's Reports, Basic Financial Statements and Supplementary Information, Schedule of Findings, June 30, 2004

City Audit Report

Jackson County Sanitary Disposal Agency independent auditor's reports, financial statements, schedule of findings June 30, 2003 and 2002

Other Audit Reports

KCCK-FM Radio, A Public Telecommunications Entity Operated by Kirkwood Community College, Independent Auditor's Reports, Basic Financial Statements, June 30, 2006

Community College Audit Reports

Iowa Federal Family Education Loan Program Division, Iowa College Student Aid Commission - Independent Auditor's Reports Basic Financial Statements and Supplementary Information, June 30, 2003

State Agency Audit Report