Toyota s Method For Tracking Machine Breakdown - 970 Words

The Ford Motor Company is an automotive manufacturer, like Toyota, that has delays in the production process caused by machine failures. Machine breakdowns within the manufacturing plant, caused delays and stoppages that lead to increased production times and decreased customer satisfaction (Sampson, 2004). In 1995, Ford initiated a program that effectively reduced the amount of production time by establishing a step-by-step process to repair specific machine breakdowns efficiently (Xu, 2013). When a breakdown occurs the program lists the solutions on how to repair the problem based on previous machines with similar issues. This provides corrective actions that are quickly, efficiently, and reliably identified if the breakdown has occurred in the past. Ford’s method for tracking machine breakdown includes information about previous problems and the processes that were taken to solve the issue (Sampson, 2004). This provides information quickly on how to solve the problem for any given breakdown that occurs during production. Once the solution to the problem is discovered, it can be repaired immediately. When a breakdown and the solution are listed, the program also shows every machine containing the characteristic affected by the solution (Sampson, 2004). This allows the solutions to be better utilized to improve the efficiency and reliability of similar machines because it can be used to prevent future breakdowns. For example, Ford found a valve to continually fail becauseShow MoreRelatedJit ) : An Inventory Management Strategy Essay2004 Words   |  9 Pagesneeded in a production process, and not before. It is also known as the Toyota Production System (TPS). The older â€Å"just-in-case strategy† involved producers carrying large inventories in case higher demands had to be met. The JIT differs from the older Just-in-case strategy in that it does not hold safety stock and operates with low inventory levels. Efficiency is thus automatically built in by reducing inventory costs. This method therefore requires producers to forecast their demand accurately. OriginRead MoreLean Manufacturing5381 Words   |  22 PagesChina Plant Process 2. Strategic Capacity Planning 3. Jabil Lean Production 4. Jabil’s Supply Chain 6. Jabil lean manufacturing tools and equipment 1. Standard Work 2. Visual Management 3. The 5’S 4. Preventive Maintenance 5. Total Productive Maintenance 6. Change Over/Setup time 7. Production Layout and point of use storage 8. Kanban System 9. Overall equipment effectiveness (OEE) 7. RecommendationRead MoreLogistics Planning, Execution, And Control Of The Movement1985 Words   |  8 Pagesmake JIT more efficient through the use of material resource planning (MRP). Now that you are familiar with these key manufacturing terms lets show how important they are in the use of logistics. The JIT process was developed in Japan in the 1970’s and it marked a radical new approach to the manufacturing process. This process cut waste by supplying parts only when the process required them. This development c hanged the name of the old system to just-in-case which meant inventory was held forRead MoreToyota Culture10154 Words   |  41 PagesHuman Resource Development in Toyota Culture The article first appeared in the International Journal of Human Resource Development Management. It addresses the role of HR in a lean enterprise, explores a major crisis of trust at Toyota s plant in Georgetown, Ky., and how it responded by reorganizing the HR function. By Jeffrey K. Liker and Michael Hoseus Introduction From the founding of Toyoda Loom Works in the 1920s to the creation of Toyota Motor Co. in the 1940s, its leaders believedRead MoreFleet Management in Dtc9334 Words   |  38 Pagestransportation fleet. Fleet management includes commercial motor vehicles such as cars, vans and trucks, as well as rail cars. Fleet (vehicle) management can include a range of functions, such as vehicle financing, vehicle maintenance, vehicle telemetric (tracking and diagnostics), driver management, speed management, fuel management and health and safety management. Fleet Management is a function which allows companies which rely on transportation in their business to remove or minimize the risks associatedRead MoreFleet Management in Dtc9319 Words   |  38 Pagestransportation fleet. Fleet management includes commercial motor vehicles such as cars, vans and trucks, as well as rail cars. Fleet (vehicle) management can include a range of functions, such as vehicle financing, vehicle maintenance, vehicle telemetric (tracking and diagnostics), driver management, speed management, fuel management and health and safety management. Fleet Management is a function which allows companies which rely on transportation in their business to remove or minimize the risks associatedRead MoreContemporary Issues of Management Accounting3915 Words   |  16 Pagescan be identified in defining TQM, including: * Executive Management – Top management should act as the main driver for TQM and create an environment that ensures its success. * Training – Employees should receive regular training on the methods and concepts of quality. * Customer Focus – Improvements in quality should improve customer satisfaction. * Decision Making – Quality decisions should be made based on measurements. * Methodology and Tools – Use of appropriate methodologyRead MoreToyota Supply Chain78751 Words   |  316 PagesAcknowledgments Introduction Chapter 1. Toyota Learning Principles and the v4L Framework Chapter 2. Comprehensive Overview of Supply Chain Chapter 3. Mix Planning Chapter 4. Sales and Operations Planning Chapter 5. Production Scheduling and Operations Chapter 6. Parts Ordering Chapter 7. Managing Suppliers Chapter 8. Logistics Chapter 9. Dealer and Demand Fulfillment Chapter 10. Crisis Management Chapter 11. The Toyota Way of Managing Supply Chains Chapter 12. How to Apply Toyota Way Principles to NonautomotiveRead MoreChapter 14 Operational Performance Measurement: Sales and Direct-Cost Variances, and the Role of Nonfinancial Performance Measures26317 Words   |  106 Pagestube and brass fittings, valves, hose, and hose fittings. Despite the introduction of popular new costing systems, the Brass Product Division operates a well-functioning standard costing system. Discussion Questions: 1. What features in the firm s standard costing that make it a success? 2. In addition to variances seen in the textbook Parker Brass created several new variances. Describe these variances. Why are these variance added at Parker Brass? 14-2: â€Å"Redesigning Cost Systems: IsRead MoreResearch Report on Inventory Management at Whirlpool6804 Words   |  28 Pagesdelivery of raw materials and the movement of those materials into operational process. The movement of those materials as they go through the various stages of the operation is also important. Typically known as a goods or work in progress inventory, tracking materials as they are used to create finished goods also helps to identify the need to adjust ordering amounts before the raw materials inventory gets dangerously low or is inflated to an unfavorable level. Finally, inventory management has to do

Bipolar Disorder Bipolar And Depression - 1461 Words

In general, having Bipolar Disorder is like living at your best and you are worst and having no control over it. People may refer to bipolar are manic depressive disorder, this is due to for the individuals having periods of mania, and periods of depression. Bipolar is derived from having two moods, hence mania and depression. Mania is a period of energy, individuals will feel energized, on top of the world and may even experience sleep deprivation. Sometime later, the energy goes away, and depression will set it. Depression is where the individual will be at their lowest, become suicidal and struggle to be productive in various places such as school, work, relationships, and carry out every day activities (Roberts). I have chosen to pick this topic because 2 out of 5 people in my household family have bipolar, and now I, myself am starting to show signs of having bipolar disorder. Living with someone who has bipolar that isn’t managed is very difficult and scary. My sister, w ho is the person behind me picking this disorder has struggled all her life since 7th grade, so 16 years later, she is still struggling to be manageable and not have as severe ups and downs. I also know people, more than just my house family, who have bipolar and I can even see how difficult it can be. I work at an assisted living place, and absolutely love it. I love to help people. We have a resident who is in their mid-60’s and the only reason he is living there, is due to his bipolar. He still hasShow MoreRelatedBipolar Disorder : Bipolar And Depression1461 Words   |  6 Pageshaving Bipolar Disorder is like living at your best and you are worst and having no control over it. People may refer to bipolar are manic depressive disorder, this is due to for the individuals having periods of mania, and periods of depression. Bipolar is derived from having two moods, hence mania and depression. Mania is a period of energy, individuals will feel energized, on top of the world a nd may even experience sleep deprivation. Sometime later, the energy goes away, and depression will setRead MoreBipolar Disorder : Bipolar And Depression Essay1490 Words   |  6 PagesBipolar Disorder Bipolar disorder is a mood disorder known for severe persistent mood instabilities between mania and depression, . It causes unusual changes in mood, energy, and activity levels which makes ability to perform daily tasks very hard. (Concepts Advisory Panel [CAP], 2015). BPD affects more than 2.3 million adult Americans, or 1% of the population. (Guo, Patel, Li, Keck 2010). There are four basic types of bipolar spectrum; All of them involve clear change in the mood energy, andRead MoreBipolar Disorder And Treatment Of Bipolar Depression1098 Words   |  5 Pagesparticipants searched had a primary diagnosis of bipolar disorder according to DSM-IV (Zhang et al., 2013). 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Knowing the symptoms of each disorder, takingRead MoreThe Bipolar Disorder And The Depression1295 Words   |  6 Pagesreported that he is currently attending to a psychiatric session once a month due to his bipolar disorder and that it is very helpful for him. He also stated that was prescribe Seroquel 30 mg once a day for the bipolar disorder, Luvox 30 mg for anxiety and depression once a day as well and one B12 for energy. He has been taking Seroquel and Luvox for more that tree yeas since he was diagnose with bipolar disorder and the B12 since he had the bypass surgery. Education/Employment History: ClientsRead MoreBipolar Disorder : Depression And Depression1591 Words   |  7 PagesBipolar disorder is a mental disorder characterized by an alternating or shift in moods of elevation and depression. It is also known as manic depression. This mental illness is that brings severe high and low moods, it can cause changes in sleep, energy, thinking, and behavior. â€Å"Bi† which means two or alternating between two, explains the two common episodic moods that occur in individuals with this disorder; mania and depression. According to the DSM there are multiple forms of bipolar disorderRead MoreBipolar Disorder : Depression And Depression Essay1953 Words   |  8 PagesA popular fallacy of bipolar disorder is that it is simply a rapid shift in someone’s mood. This misconception leads to the frequent misuse of the word, when, in actuality, it s a serious mental illness that negatively impacts a person’s emotions and manners of thinking. By definition, bipol ar disorder is characterized by intense and fluctuating states of depression and mania (Caponigro Lee, 2011, p. 6). Despite popular opinion, bipolar disorder is not simply fluctuating from happy to sad, itRead MoreBipolar Disorder or Manic Depression719 Words   |  3 PagesBipolar disorder is also known by many as manic depression. It is a serious mental disorder that is associated by sever changes in a person’s mood, the mood changes range from feeling low and depressed to being manic, these changes are the typical symptoms of Bipolar disorder. Bipolar disorder is a mental illness caused by a chemical imbalance in the brain, and can be managed with therapy and medication. The episodes can last for days, hours or can be very short. Bipolar disorder affects both womenRead MoreBipolar Disorder And Major Depression1358 Words   |  6 PagesMood disorders are characterized by unstable emotions, which are not always completely within the individual s control. Mood disorders ar e one of the most common categories of psychological disorders, and the two most common disorders within this category are bipolar disorder and major depression (also known as clinical depression). These disorders often require a patient to take medications to regulate their mood, which is often paired with psychotherapy or â€Å"talk therapy.† While they are commonRead MoreBipolar Disorder : Depression And Mania Essay2094 Words   |  9 PagesBipolar Disorder Bipolar Disorder is a mood disorder that is also known as manic depression. The term â€Å"bipolar† can be separated to find its definition. Bi- meaning two, and –polar meaning two opposing poles. Signifying the 2 polar opposites of depression and mania. Its first appearance in the American Psychiatrist Association Diagnostic and Statistical Manual of Mental Disorders (DSM), was in its 3rd revision of 1980. There are three types of Bipolar disorder: bipolar 1, Bipolar 2, and cyclothymic

Lesson Plan †Pop Art Free Essays

LESSON PLAN for 8F: Pop Art – Roy Lichtenstein P45| CLASS: 8F| DATE: 07/06/12| LEARNING OBJECTIVE/S: * To create a piece of pop art in the style of Roy Lichtenstein. * To be able to understand what pop art is and recall information about Roy Lichtenstein. * To be able to make positive comments on your own and others work to boost confidence and self-esteem. We will write a custom essay sample on Lesson Plan – Pop Art or any similar topic only for you Order Now EXTENSION TASK: Begin to create your own piece of Pop Art representing something you enjoy or a person you idolise. Success Criteria: * Students will be able to show a basic attempt at producing a piece of work with some similarity to the original (Level 4) * Students will be able to show a satisfactory attempt at the task with good similarity to the original and appropriate choice of colour and technique (Level 5) * Students will show a strong attempt at the task with strong similarity and technique. A personal touch may be applied to the end product to improve it’s appearance. Level 6)| RESOURCES REQUIRED * PowerPoint on Roy Lichtenstein and his Pop Art (True or false quiz for starter) * White boards, pens, board rubbers * Working SmartBoard and remote * 3 sets of colour images of Roy Lichtenstein’s work for reference * Pre-outlined images on cartridge paper plus photocopies for other students. * Plain cartridge paper * Pencils, felt tips, rubbers, scissors (+2 left handed pairs for AB and JC) * Coloured paper| LESSON OUTLINE:| Structure| Groupings| Activities| Starter(10 – 15 mins)Introduction(5 mins)Main(first part)2nd partBreak(2 period lesson)1st part(5 mins)MainPlenary (20 mins at end of lesson)| Whole ClassWhole ClassIndividual workWhole ClassWhole classIndividual workingWhole class| True or false fact quiz on Roy Lichtenstein and Pop Art. Ask students to write their answer on their whiteboard and hold up in the air when prompted to compare with each other. Ask students to recall a fact for a merit. When starter completed ask LSA to collect equipment to avoid distraction during explanation of main task. Put pictures of Roy Lichtenstein’s work up on the board and ask students to tell me what is different about these pieces (composed of dots and lines). What do they like about them? What don’t they like? Discuss as a group. Show students example piece (created by me) to show what their end product may look like. Explain equipment used and techniques, varying ways to approach and variants in colour. Refer back to work on Andy Warhol and how the use of colour is reflective in the overall product. Offer outlines to students but discuss how to approach completing task from scratch also. Remind students to refer to colour copies for inspiration Answer any questions, begin task. Circulate the room, ask LSA to do this also so that any questions can be answered. Focus on SB and AB to ensure they are feeling confident and are aware of what they need to do. Monitor approaches and understanding by allowing students to discuss ideas. Line all students up and allow time for quick toilet break Ask students if they have any questions regarding the task and remind them to ask if they need anything. Continue to circulate, spending extra time with SB and AB to ensure focus. Check on BE, CA and SS to make sure they are remaining focussed on the task. If any students are near completion, explain extension task. Bring focus back to front of the class by asking students to come up in twos and place their art work on the board in an exhibition for reviewing. Once all pieces up, ask the class to walk around and decide one thing they like about someone else’s work on the board. Once seated, ask each student to share their compliment with the rest of the class. Ask students if they can recall a fact from our earlier PowerPoint and finish by asking for a thumbs up/middle/down approach to the task they completed today. | ASSESSMENT/DIFFERENTIATION:Where does diff. occur? What learning, and whom, will be assessed? Differentiation will take place in a number of ways throughout the lesson: * Teacher and TA interaction with pupils – helping those who are finding the work difficult, asking extension questions to more able pupils. * Teacher to take in to account some short term memory issues within the group and allow time to recall facts with hints where needed. Pre-drawn outlines for all students to access if they feel unable to complete a piece from scratch which several members will. Assessment will take place informally with the teacher noting how well the students can complete the task, and more formally through peer and self assessment. | Strategies to ensure effective learning takes place: * Ensure all students are aware of and under stand the task in hand by asking the class on a whole and then walking around the room (LSA also) once the task is set to answer any questions one on one. Make sure students have correct equipment available for the task. * Refer back to the facts learned at the beginning of the lesson by offering merits as reward for recollection of facts. * Allow time at the end of the lesson to see how students felt overall about the task. * Tackle any behavioural issues if they occur without disruption to the rest of the class. * Discuss the new technique with students and how they are finding it. | How to cite Lesson Plan – Pop Art, Papers

Measurement in Financial Reporting

Question: Describe aboutsome basic ideas about the requirement for financial information. Answer: Abstract This is a detailed written study of a single specialized subject provides a historically informed matter of relating to or based on mental concepts and procedural issues related to the use of the right value measurement assign in financial reporting. Our aim is to provide a structural which based on the mental concepts and procedural issues frameworks of the Financial Accounting Standards Board and International Accounting Standards Boards, for researchers and evaluations of the factual research studies that investigate the properties which are based on information of all measurement bases, including values which are of fair kind. We start by structuring, addressing a view of miscalculation about and gives a history in short not in detail of the fair value measurement assign. Then we talk about the decision usefulness of fair value and other measurement bases and give description and evaluate examples of research which are seen research that documents decision usefulness of recognize d and fair value which are disclosed fair value information, focusing on those abilities which are relating to or having the effect of predicting an event or result ability, value relevance and risk relevance. We also talk about the role of to prove the truth in the context of related and faithfully represented accounting information, in which description of three untested, something to prove the truth related maintained assumptions that arise in discussions of fair value measurement research and discuss research designs for look into the questions related to accounting measurement to prove the truth. Lastly, we talk claims that use of the right value or fair value measurement attributes causes ho an economic quantity is related to economic fluctuations behavior among financial institutions and that accounting standards have become goes on increasing in a fair value oriented during the last period of twenty years. Introduction to accounting In this lesson we are going to introduce some basic ideas about the requirement for financial information and the users of financial information and it also covers the definition of financial reporting and its utilization of accounting information in the organization, At last, the major types of systems in organization and the financial systems which are talked about. Accounting process of recording, analyzing and summarizing transactions of a business and communication that data to decisions makers. The types of business are sole trader, partnership, limited liability, non commercial such as clubs, charities. Financial reporting involvement of producing financial statements for users. The users which include management, shareholders, customer, finance, regulatory, authorities, employees, common public. In business systems the accounting system is only one part of the whole business system. The other systems which includes purchasing resources of the human, finance, sales and administration of the marketing. The system of accounting may be computerized or manually also. The main reason of this detailed written study is to talk about the practical and issues which are based on concept related to fair value measurement in financial reporting and to evaluate research design aspects of research which are factual that look into the information properties of fair value measurement, both in an absolute, sense an d also compared to other measurement bases. The Evolvement of the concept of fair value as a Measurement Assign in Financial Reporting and its Application This chapter introduces the concept of the fair value measurement as that term is now used in both U.S. GAAP and IFRS i.e. International Financial Reporting Standards [2.1 subsection] and talks about the uncertainty that can result from combining two or more sets of information into one about the idea of measuring financial statement elements at fair value with the thought process of fair value accounting [subsection 2.2] The subsection 2.3 talks about the other measurement that ascribe and that may result into the same amount as a fair value measurement and particularly at foundation and comparing to fair value measurement value in use measurement. Subsection 2.4 tells about the criteria that might be used to decide if fair value should be required or officially allowable to do something for specific statements which are based on financial items i.e. the financial statement items (Wallison, 2009). 2.1 Fair Value as a measurement assign in the U.S. GAAP AND IFRS The meaning of fair value is to be most recognized and information which are in disclosed in nature and that is measured using the fair value measurement assign and its framework for fair value measurement in the U.S. GAAP are codified in FASB Accounting Standards Codification Topic 820 i.e. asc820 . The ASCs brief kind of dictionary which tells about fair value as the price that would be get to sell an asset or property or paid transfer a liability in an orderly kind of transaction between participants in the market at the date of measurement. In the starting of January 1, 2013, U.S. and international guidance for fair value measurement is mostly protected. It is because the rest of the distinctions between U.S. GAAP and IFRS are not significant, as because their point of discussion will focus on U.S. GAAP with the understanding in which most of the matters would use to IFRS as well. The ASC 820 gives the meaning about fair value by applying an exit sort of a price i.e. the exit pri ce perspective instead of other believable perspective, as like entry price as just for example, ASC 810 -10 -55-46 through -49 tells in detail about a case in which two counterparties to a transaction which have access to different sort of markets which might have different exit prices, for example a dealer market against a retail market. ASC 820-10-30-6 suggest that the distinction between exit prices and entry prices which are assumed sort of prices could resulted into in an identification of profits or losses at initial identification of an asset or liability. If they look into the matter the financial assets which are valued from the perspective of a measurement date exit price that takes into account the market and equivalent risks in-born in the financial asset or groups of financial assets, depending on the structure of the market. ASC 820-10-35-9A gives the definition of the fair value of liabilities to be the price at which the liability would be sent to a market participant on the date of measurement and ASC 820-10-35-54H directly rejects measuring liabilities at the amount the responsibility is expected to be placed with the equivalents otherwise it came to an end(King, 2008). 2.2 Distinction of fair value measurement from fair value accounting The method of the fair value measurement assign in reporting of the financial matter which often combined with other accounting issues. In this context of subsection, they consider two types of issues which are vital, and both of them often come out in discussions of fair value accounting. The first and foremost issue is that how to show changes in fair value of assets and liabilities, and most generally if such changes should or should not be given in net income . The second issue is if the conceptual framework of FASB has within materials or indicates a balance sheet sort of approach that suggests indirectly or directly approves fair value measurements. So, they have seen the discussions over the display of changes in fair values of assets and liabilities as in fact and matters, the discussions is all about how to give the explanation on a substance a one type of income which is to be labeled net income or in IFRS it is profit. Thus this discussion is goes through outside the matte r of the debate and goes further if financial statements items are to be measured or not at fair price, as they do not consider it thereafter (Rayman, 2006). 2.3 Fair value measurement in comparison to other measurement bases In this whole topic it is all about the discussions on the measurement of the fir value comparing to other bases of measurement. So at first they discuss about the measurement assigns which given as an orderly-wise system in the Conceptual Framework of FASB which is having a special attention is FASB SFAC 5, Recognition and Measurement in Financial Statements of Business Enterprises (FASB, 1984a). The subsection which considers in the second position is value-in-use measurement and in particular the similarities and the distinction in between this measurement assign and fair value and why even whether the fair value of net assets will never equal the equities market value nor it would it be anticipate doing so. The other thing is also comes is the historical cost in this cost amount of cash or its equivalent for paying to obtain an asset which is commonly adjusted after purchasing for amortization that means amortization is an accounting term that refers to the process of distributing the cost of an intangible asset over a period of time. Amortization refers to the repayment of loan principal over time or other distributions. Current cost or replacement cost is also a one thing in which the amount of cash or its identical that would have to be paid whether the same or an identical asset were purchased currently (Beaty and Santoso, n.d.). 2.4 Criteria that might be used to need or permit fair value measurement This is about subsection; they consider different kinds of criteria that might be applied to require or allow fair value measurement which are relevant as described in above of FASB SFAC 8 conceptual framework for Financial Reporting (FASB, 2010); dependable, as discussed in FASB SFAC 2 Qualitative characteristics of information on accounting (FASB, 1980) and FASB SFAC 5 , Identification and Measurement in Financial Statements of Business Enterprises (FASB, 1984a); in comparison of something as discussed above in FASB SFAC , Conceptual Framework for the Financial Reporting (FASB, 2010)and also if fair value has practical utilizations (Bank commercial loan fair value practices, 2007). The limitations of present value as a measurement base in providing decision-useful information In the measurement in financial reporting there they have seen so many changes but now they are going to focus on the limitations of present value as a measurement base in giving of decision-useful information. So there is so much to discuss on the limitations of present value which are discussed below. So, by using this method the property is valued and based on the present value of anticipated future economic benefits which equals to the usable value. So for example, asset may be valued based on the discounted value of anticipated future rents. There is broad agreement that is based on concepts and this is the best type of approximation to the values of those economies which are true in nature. The vital weakness of this process is the problem of determining the specific future cash flows relates to the property and which is usually quite subjective and thus of value which are of doubtful to statement users. Generally this process is primarily applied for long term monetary assets like leases, bonds and in which the future cash flows are mentioned by contract and after that it will be determined as a source of objective. For those assets which are non-monetary in nature and other thing it is almost impossible to get to know their future cash flows limitations of present value as a measurement base (Spiceland, 2009). Two Research Articles In Supporting Of Articles Market value of information The market value of information is the amount that other business firms are made to pay for it. By using the information and online checking of things is broadly traded as goods. Data may be sold as goods or paid for on a usable purpose. Market value is commonly only applicable to a matching small proportion of a firms data. The data cannot be purchase and sold in the same process as other assets and is often only of value as part of running concerns and thus it is most data has no reselling or value of liquidation. The last but not the least thing is the firms business does not permits to sell or transfer the information for those reasons in some kind of state in which one is not observed or disturbed by other people (Roels, 2010). Utility Value of information The utility value of information is measured by the advantages that can be derived from in future cash flows terms. A huge electronics organization in the United States apply this method to value their transaction of customer information in one single product line at $20 million. It is done by using managerial judgement to calculate the rising revenues or lower costs to the groups as it resulted of having the data. A decision calculus methodology is used to give assistance to the managers in arriving at the approximation by using a series which relates to or in the involvement of iteration and this sort of series consist of questions and answers (Accardi, Freudenberg and Ohya, 2010). References Accardi, L., Freudenberg, W. and Ohya, M. (2010). Quantum bio-informatics III. Singapore: World Scientific. Bank commercial loan fair value practices. (2007). Washington, D.C.: Divisions of Research Statistics and Monetary Affairs, Federal Reserve Board. Beaty, H. and Santoso, S. (n.d.). Handbook of electric power calculations. King, A. (2008). Executive's guide to fair value. Hoboken, N.J.: J. Wiley. Rayman, R. (2006). Accounting standards. London: Routledge. Roels, J. (2010). Information asymmetries and the creation of economic value. Amsterdam: IOS Press. Spiceland, J. (2009). Intermediate accounting. Boston: McGraw-Hill/Irwin. Wallison, P. (2009). Fixing fair value accounting. Paris: OECD Publishing.