Innovate to renovate R&D treatment

Article Abstract:

The Accounting Standards Board should reconsider its standards on accounting for R&D. Although the Statement of Standard Accounting Practice (SSAP) 13, 'Accounting for Research and Development,' was updated as recently as 1989, certain changes have since occurred that necessitate another revision. Based on the definitions of SSAP 13, there are three types of R&D activities, namely pure research, applied research, and development. However, the definitions were too limiting, considered only those activities in scientific laboratories, and did not encompass the service industries, intangible products and computer software. The definitions can be broadened by introducing the concept of innovation to the standard. Moreover, accounting methods that should be included in a revised standard should include immediate write-off, capitalization and amortization.

Standards, Industrial research, Accounting and auditing, Accounting Standards Board

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An apparatus for demonstrating the inertial oscillation

Article Abstract:

A reliable physical model for illustrating the effects of Coriolis accelerations can be developed by making a paraboloidal dish rotate around a vertical axis such that the outward centrifugal acceleration is balanced by the inward gravitational acceleration along the surface of the dish. Inertial oscillations obtained using this setup can be monitored and recorded using an inexpensive video receiver and transmitter system.

Research, Measurement, Oscillation, Oscillations, Moments of inertia, Rotational inertia

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Can we talk?

Article Abstract:

The results of an experiment conducted in 1962 on how class dictates the pronunciation of English remains valid in the 1990s. This was the conclusion of a sociolinguist who repeated the experiment inside three department stores in New York City.

English language, New York, New York, Language and languages, Pronunciation

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