Saturday, May 23, 2020

What Is Your Opinion of The Spread of English in the World...

The usage of English language by people is common in every part of the world. Nowadays there are lots of people interested in English reading and speaking. According to Hung (2009), the world was in need of a common language at the end of the 19th century to communicate and they believed that this common langurage should be among the natural languages that existed at that time. So among other languages English seemed to be more suited to the world language (Hung, 2009). Since English has now become the language of diplomacy, book, medicine, airport, science, sports and technology, it has achieved hegemony above the other languages. (Gaffey, 2005). Although nowadays people use English a lot in their daily life, some non-English speakers†¦show more content†¦There are some other studies that show, spread of English in today’s world was neutral and it belongs to everyone. As Hung (2009) says, English does not belongs to some specific countries who speak English such as USA, Canada and Australia but it belongs to the whole world. So English as a world language is not property of a few English speaking counties but other countries who are speaking English have its ownership too (Hung, 2009). As Dornyei (2006) and Jenkins (2007) suggest, there are some specialists who exprimented that day by day English language is being used as international language and its bases of nationwide culture is decreasing (as cited in Hung, 2009). Through English the non-native English countries can express their ideas to the rest of the world and can introduce their culture and identity to the world (Hung, 2009). However, there are some conclusive evidence that shows spread of English has created domination of language which is good for some countries and marginalizes those whose native language is not English. Skutnabb-Kangas (1988: 13), has defined it as â€Å"ideologies, structures, and practices which are used to legitimate, effectuate, and reproduce an unequal div ision of power and resources (both material and immaterial) between groups which are defined on the basis of language.†( as cited in Lin,Show MoreRelatedHistory of Chemistry: Computer Language Essay891 Words   |  4 Pagesintuitive. The blinking cursor of operating systems like DOS is the most obvious interface for a computer, because what could be more intuitive than telling a computer what you want it to do in English? The only problem is that computers were not smart enough to understand English and to work out what users wanted them to do, so computers had to have their own language and to accept command and what had started out as an intuitive idea became a very high barrier to entry to most amateurs. The new, but oldRead MoreHispanic American Diversity1128 Words   |  5 PagesHispanic American Diversity At some point in time in your life you have heard the terms Latino or Hispanic. What was the first thing that came to your mind? There are many different types of Latinos and/or Hispanics in the United States today. In 2003, 37.4 million Latinos reside in the U.S., outnumbering 34.7 million African Americans (Ramirez and de la Cruz 2003 Racial and Ethnic Groups Chapter 9). Each of these types has similar cultures and customs, but is uniquely different. No one person canRead More Multiculturalism and Technology Essay1225 Words   |  5 Pagesanswering a question wrong. Now days, a lot of learning is being done on computers, and students are encouraged to make mistakes so that the entire class can learn from them. With todays diversity and the growth of technology, classrooms are far from what they were seventy-five years ago, or even ten years ago. The introduction of multiculturalism and technology into todays writing classes is allowing students to learn more about themselves, each other, and about life in general. MulticulturalismRead MoreEssay on The Legend Of Saint Joan Of Arc1712 Words   |  7 Pagesagainst the English. Joan of Arc has since become a role model for girls and women everywhere as a woman who conquered seemingly indomitable odds in a world of men. But one must wonder: Would the legend of Saint Joan have the magnificence that it does had Joan not been burned when she was? Is the grandeur of the story of Joan of Arc found in her life or in her death?The first step to learning the answer is by understanding the French and English opinions of Joan. When Joan defeats the English at OrleansRead MoreDefining The Core Of This Unit About Language And Style1215 Words   |  5 PagesManpreet Singh Mrs. Dills IB English- Period. 3 3 October, 2014 Rationale: Written Task #1 This written task is related to the core of this unit about language and style. It explores the way in which how Mohandas K. Gandhi used his particular style in his language to deal with civil disobedience as well as persuade his audience about using peace to solve conflicts rather than violence. I chose to compose the written task in the form of a letter because it enables me to state my specific statementRead MoreThe Effects Of Steroids On The Human Body, Steroids Sports, And Reasons Why People Use Steroids1251 Words   |  6 Pages Jared Hipsher Mrs. Sexton 3-26-15 English 10 Steroids Jared Hipsher 3-26-2015 English 10 Mrs. Sexton Steroids Thesis : The history of steroids, the affects of steroids on the human body, steroids in sports, and reasons why people use steroids, are all things I ve wanted to know for a long time now I am going to further my knowledge on this topic. Introduction About A. Types 1. Anabolic 2. Corticosteroids III. History A. 1954 1. 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Poetry helps you step outside the box be more creative it allows you the chance to speak and so does spoken word which is another form of poetry that I will discuss later in the essay. Poetry was very relevant during times like ancient Greece .If you mention theRead MoreCommunication Studies Internal Assessment796 Words   |  4 PagesInterests The theme that I choose to study for my Internal Assessment has no relation to my work related interest. Relationship to Personal Interests The theme that I chose has significant relation to my personal interest. It is my personal opinion that the police force has caused their police related killings to rise greatly over the years. Theme and Purpose THEME The theme that I will be focusing on is Police Brutality but looking in depth on reckless shooting. PURPOSE My purposeRead MoreAp Euro Kagan, Western Heritage 8th Edition. Ch. 9 and 10 Study Guide1509 Words   |  7 Pages9/10 – 9/14 P.1 Neuman AP Euro Ch.9/10 Review Questions Kagan Western Heritage 8th edition Chapter 9 (1300-1527) 1. What were the underlying and precipitating causes of the Hundred Years’ War? What advantages did each side have? Why were the French able to drive the English almost entirely out of France? The first underlying and precipitating cause of the Hundred Years’ War was that England and France were too closely proximate emergent territorial powers. Another cause of the Hundred Years’

Tuesday, May 12, 2020

BANANA AND WOUND HEALING - 7392 Words

ISSN 2278- 4136 ZDB-Number: 2668735-5 IC Journal No: 8192 Volume 1 Issue 3 Online Available at www.phytojournal.com Journal of Pharmacognosy and Phytochemistry Traditional and Medicinal Uses of Banana K. P. Sampath Kumar1*, Debjit Bhowmik2, S. Duraivel3, M. Umadevi4 1. 2. 3. 4. Department of pharmaceutical sciences, Coimbatore medical college, Coimbatore, India. Karpagam University, Coimbatore, Tamil Nadu, India. [E-mail: debjit_cr@yahoo.com] Nimra College of Pharmacy, Vijayawada, Andhra Pradesh, India. Centre for Plant breading and Genetics, Tamil Nadu Agricultural University, Coimbatore, India. Banana is the common name for herbaceous plants of the genus Musa and for the fruit they produce. It†¦show more content†¦C - aids in healing, growth of tissue, ligaments, and more 4. D - helps the body to absorb calcium As you can see by the vitamins present, bananas aid in keeping the body healthy in a number of ways, but there is a major benefit to the bones and muscles in the human body. Because bananas contain 41% of what you need each day in vitamin B6, you will find that eating bananas helps to increase your focus and mental acuity. In addition, bananas aid in vitality, which means that you will have more energy both mentally and physically. In fact, some studies show that bananas can help improve your mood whether you have the blues or are suffering from PMS. Bananas are also an excellent food for people who want to lose weight. Although they are rather high in calories (200 per banana) and carbs (51 gm), they are a great source of energy. A banana eaten before a workout can provide you with the necessary energy to complete a longer workout. Bananas provide you with many health benefits, but in addition to all of that, most people enjoy eating bananas as well. The can be eaten alone or combined with a fruit salad, added to jello, or made into a smoothie or a milkshake. They are one of the most affordable fruits in the marketplace and can be found year round nearly everywhere in the world! The fruit has a mild laxative property ï‚ · It is used as a remedy of constipation in children ï‚ · It is believed to beShow MoreRelatedCase Study Endocrine Essay6536 Words   |  27 Pagescondition of hypertension and DM II. 4 among all 6 sisters died from malaria when they we still a kid. One sister is now suffering from stroke. Mr. Carulla’s wife died from emphysema. None of her children has diabetes at this moment, only hypertension. D. History of Past Illness Included in the past illnesses are the usual childhood illnesses such as mumps, chicken pox, common colds, and diarrheal problems. He was diagnosed with DM II last april 2002. And then, diagnosed with alzheimer’s disease lastRead MoreHesi Practice31088 Words   |  125 Pagesand 30 minutes to complete Part One. 1. Which of the following describes a preterm neonate? A. A neonate weighing less than 2,500 g (5 lb, 8 oz). B. A low-birth-weight neonate. C. A neonate born at less than 37 weeks gestation regardless of weight. D. A neonate diagnosed with intrauterine growth retardation. 2. A client with type 1 (insulin-dependent) diabetes mellitus has just learned she s pregnant. The nurse is teaching her about insulin requirements during pregnancy. Which guideline should theRead MoreSci 241 Week 524609 Words   |  99 Pagesin animal foods, is needed for nerve function and to activate folate. Vitamin C is needed to form connective tissue and acts as a watersoluble antioxidant. Vitamin A is essential for vision, and it regulates cell differentiation and growth. Vitamin D is necessary for bone health. Vitamin E is a fat-soluble antioxidant. Vitamin K is essential for blood clotting. u s t A Ta s t e J Do vitamins give you extra energy? Should everyone take folate supplements? Does eating carrots improve your visionRead MoreNursing Care Plan Essay10501 Words   |  43 Pageswater seal to 20cm, with cont. suction 55-60 wall green. DO NOT DISCONTINUE SUCTION. Chest tube dressing change no deviations from present form. Accurate IOs . VS. Q shift and prn. with lung sounds assessment. Skin assessment q 2 hr with wound assessment at the same time(abrasion on the back ) and finger ulceration. FSGs q 6 hr with Sliding scale coverage. Weight every week on Monday. SUMMARY OF CARE GIVER NOTES: All times are approximate 07:30 Received report on G.B. from night shiftRead MoreIgbo Dictionary129408 Words   |  518 Pages............................................................... 1 Abbreviations: Parts of speech of headwords have been indicated in this edition as follows adj. aux. v. cf. coll. conj. dem. E. enc. esp. ext. suff. H. infl. suff. int. int. lit. n. num. p.n. prep. pron. poss. quant. usu. v. Y. adjective auxiliary verb compare colloquial conjunction demonstrative English enclitic especially extensional suffix Hausa inflectional suffix interjection interrogative literally noun numeral proper nameRead MoreCase Study Essay33967 Words   |  136 PagesACE inhibitors: a. prevent the conversion of angiotensin I to angiotensin II. b. cause systemic vasodilation. c. promote the excretion of sodium and water in the renal tubules. d. reduce preload and afterload. e. increase cardiac contractility. f. block sympathetic nervous system stimulation to the heart. Answers: A, B, D ACE inhibitors prevent the conversion of angiotensin I to angiotensin II, a potent vasoconstrictor. This results in systemic vasodilation, thereby reducing preload (reducing theRead MoreAgricultural Science and Resource Management in the Tropics and Subtropics17383 Words   |  70 Pagescutted on time. The principal stem can reach one meter or a little bit more of large, depending of the cultivating variety. It is cylindrical, wide, with small hairs, and spin to the touch. Has short nuddles, where leaves, flowers and fruits grow. d) Leaves Palm leaf with big limbo and 5 large lobules with dentate margin. The upper face of the leaf is spiny and the bottom part is rough. The principal nerves come from the base of the leaf to each lobule subdividing it to the different sidesRead MoreDeveloping Management Skills404131 Words   |  1617 PagesManagement—-Study and teaching. 2. Management—Problems, exercises, etc. Kim S. II. Title. HD30.4.W46 2011 658.40071 173—dc22 I. Cameron, 2009040522 10 9 8 7 6 5 4 3 2 ISBN 10: 0-13-612100-4 ISBN 13: 978-0-13-612100-8 B R I E F TA B L E O F C O N T E N T S Preface xvii Introduction 1 PART I 1 2 3 PERSONAL SKILLS 44 Developing Self-Awareness 45 Managing Personal Stress 105 Solving Problems Analytically and Creatively 167 PART II 4 5 6 7 INTERPERSONAL SKILLS 232 233 Building

Wednesday, May 6, 2020

Understanding of electrical properties Free Essays

1. Introdution The corrosion of steel in concrete is an electro-chemical process which creates a current flow causing rebars to dissolve therefore it could be assess the probability of corrosion of steel by evaluating the electrical resistance of the concrete. The factor is measured in terms of resistivity and expressed in Ohm. We will write a custom essay sample on Understanding of electrical properties or any similar topic only for you Order Now The electric resistivity of concrete is one of the major parameters which are controlled the propagation of reinforcement corrosion. Electrical properties are of concern in some specific applications such as railway ties or in structure in which concrete is used for protection from stray currents. Electrical resistance of concrete also influences progress of corrosion of embedded steel. Electrical properties are also of interest in studies of the properties of both fresh and hardened concrete and effective of admixture on it. Admixture generally do not reduce the resistivity of concrete, however, special addition can be use to vary the resistivity. For instance the addition to concrete of finally divided bituminous material, with subsequent heat treatment increase the resistivity, especially under wet conditions. It is common knowledge that there is a strong relationship between resistivity and permeability of concrete because basically we are interest in measuring the (pore connectivity which is function of resistivity) therefore it is Useful to clarify the permeability and the porosity. 1.1 Permeabilty Permeability is the ease with liquid or gases can travel through concrete. This property is of interest in relation to the water-tightness of liquid retaining structure and to chemical attack. Although there is no prescribed test by BS and ASTM, the permeability of concrete can be measured by means of a simple laboratory test but the results are mainly comparative and also it can related to electric resistivity measuring. In such test the sides of a concrete specimen are sealed and water under pressure is applied to the top surface only. When steady state condition has been reached the quantity of water flowing through the concrete sample in given time is measured. The permeability is not a simple function of its porosity, but depends also on size, distribution, shape, tortuosity, and continuity of the pores. .(Neville, 1995) 1.2 Porosity Strictly speaking, strength of concrete is fundamentally a function of volume void in it. And it influence by entrapped air, capillary pores, gel pores and entrained air, if present. Fresh cement paste is a plastic network of particles of cement in water but, once the paste has set, it’s apparent or gross volume remains approximately constant. The paste consists of hydrates of the various cement compounds and of Ca(OH)2, and the gross volume available for all these products of hydration consists of the sum of the absolute volume of the dry cement and the volume of the mix water. In consequence of hydration, the mix water takes one of three forms: combined water, gel water and capillary water. 1.3 Electrical resistivity of concrete and its role in corrosion The electrical resistivity of concrete plays a major role in the steel rebar corrosion. If the concrete has low resistivity (high conductivity), there is a high chance for corrosion cells to develop due to high ions concentrations at the rebar level as opposed to low conductivity concrete. Corrosion of steel occurs because of electro-chemical action which is usually encountered when two dissimilar metal are in electro contact in presence of moisture and oxygen. However the same process takes place in steel alone because of the electrical-chemical potential on the surface which forms anode and cathodic regions. When chlorides are present and with low resistivity of concrete, more ions are present for this process to mobilize and spread corrosion. The corrosion that take place is manifested as the formation of corrosion, which when it is constituted has an expansive reaction. When the corrosion expands, the concrete is no longer able to withstand the cracks and tensile forces. Crack ing and spalling fetches more water, air, and the ions entering very quickly when cracks are exists, and thus propagate the corrosion. Conversely, with a concrete has low permeability there are less chloride ions present, therefore the reaction is much slower if it develops at all. This induces a sustainable structure caused by the reduction of corrosion in the reinforcement. The strongly alkaline nature of Ca (OH)2, of pH13 prevent the corrosion of the rebar by formation of a thin protective film of iron oxide on the metal surface, this protection is known as passivity. However, if the concrete is permeable to the extent that carbonation reaches the concrete in contact with steel or soluble chlorides can penetrate right up to the reinforcement, and water and oxygen are present, then corrosion of reinforcement will take place. The passive iron oxide layer is destroyed when pH falls bellow about 11 and carbonation lowers the pH to about 9. These reasons are why we are measuring the resistivity of concrete is crucial in concrete buildingcontaining steel rebar.Hammond (2010) 1.4 Test of Conductivity and Resistivity The 4-point electrical measurement testing method (Wenner linear array), figure (1.1) was used by geologists to measuring the resistivity of soil; it has since been revised for use in testing some materials such as concrete. This method is one of the most commonly technique is used for measuring concrete resistivity, by using AC current. This method contains a 4-poin probe device (as shown in fig1.1) used to measure the electrical resistivity of a concrete, a small AC current, passes between the outer contacts, the result is difference of potentialbetween the two inner contacts. The resistivity of concrete is calculating by equation (1.1). This technique for this purpose is relatively new, about 11 years ago has been used for measuring the resistivity of concrete. ? = 2a? Where, ? is resistivity, a is spacing between probes, V is Potential difference between inner contacts, I is current passed between outer contacts. Figure 1.1 wenner 4-point resistivity meter 1.5 The electrical properties of cement and concrete The electrical properties of concrete and cement are extremely variable and it depend on the size and shape of the particle, the mix proportions including the type and grading of aggregate, the age and curing conditions and the moisture content as determined by water/cement ratio and subsequent drying or moisture absorption. The most important electric properties of concretes and cements are their resistance to both direct and alternating current and their dielectric strength. The resistance can be of two form, volume resistance and surface resistance and it is through a failure to separate those two that much of the early work on the subject exhibits such inconsistence. (Orchard,) It is difficult to generalise on the resistance of cement paste and concrete as it is so variable and depends on many factors. As very rough guide, however, the volume resistivity of a freshly made cement paste may be 1/5000 of a megohm centimetre and may rise to 1/20 of a megohm centimetre after storing in air for long time. How to cite Understanding of electrical properties, Essay examples

Saturday, May 2, 2020

Disclosure Economic Of Benefits Operating â€Myassignmenthelp.Com

Question: Discuss About The Disclosure Economic Of Benefits Operating? Answer: Introducation The accounting function has the key role in the effective operation of the company. The accounting is done by following the accounting standard of the company. These accounting standards are prepared and developed by the standard setting bodies. There are two major bodies which prepared the same IASB and FASB. The report has been started with the introduction to the changes in the accounting standard relating to leases. For the purpose of the report the company Health Scope Limited has been selected and the audited financial statement along with the companys statutory reports for the financial year ending 30th of June 2017 has been considered. The reference has been made to the position and the performance of the company in financial terms in connection with the changes in the accounting standard leases. At first the benefit or the losses that the company will have from the changes has been discussed and thereafter the effects in the financial statements have been detailed. In thir d section it has been discussed whether the new reporting practices will be considered as more useful for the users of the financial statements of the company. Before concluding the report, the understanding has been made to the chief executive officer of the company.; Changes In The Leasing Standard The new leasing standard will be effective from the first of January of two thousand and nineteen. As every company operating in different industries will be using the plant and machinery or the buildings on the leases and hence will be affected by the changes in the accounting standard on leases. Why Leasing Standard Has Been Changed The earlier accounting standard on leases has become irrelevant for the users of the financial statements to take the decision. It is because the accounting treatment made by the companies in the financial statements of the lessor and the lessee does not facilitate the true and fair presentation of the financial position and performance of the company. It has been mentioned in the journals of the big auditing and accounting firms that the old standard has become vague as the accounting treatment is done in confusion and does not facilitate the comparison of the position and performance of the company with the different companies in the same industry or across the globe. Thus, in order to facilitate the comparison and understandability changes have been made in accounting standards (FASB, 2016). What Will Change The accounting treatment and the presentation in the financial statements have been changed. The accounting treatment on the part of the lessor will remain unchanged; the major effect will be on the lessee only. The lessor will now also be required to differentiate the leases into operating and financial lease and the lessee is now not required to make the necessary bifurcation of the leases (Day and Stuart,2013). Meaning To Our Chosen Stakeholder The stakeholder that is chosen for the purpose of the study is the Health Scope Limited and it operates under the GICS - industry sector Health care. It means a lot for the chosen company as the company is the lessee in all the cases and is listed company and will have to record the effect of the changes made in the accounting standard. The company has made the note in the financial statements regarding the applicability of the relevant accounting standard (Singer, 2013). Advantage / disadvantage to the stakeholder The company has the benefit in the sense that the companys financial statements will present more in a defined manner and in a faithful manner. Another advantage is that the company is not required to differentiate the leases into operating and financial lease rather they are required to record the leases as the actual assets and claim the depreciation accordingly as in case of the intangible assets. Secondly the company has the advantage of treating the lease payments as the liability and setting off the principal portion from the loan and charging the balance excess payment to the profit and loss account as the interest on lease (Lim, Mann and Mihov,2014). The main disadvantage that the company will have the increased compliance with the provisions of the accounting standard as the lease asset and liability both are required to be created. Second disadvantage is the increase in the cost of compliance with the relevant procedure and provisions (Gross and Huston, 2014). Effect Of New Leasing Standard On The Stakeholder The changes in the accounting standard of the leases will have the material impact on the financial position and the financial performance of the company. The company has in the Note number 2 of the annual report have mentioned that company is unable to identify the exact effect of the changes in the current year financial statements and hence the effect has not been disclosed and has not been taken into the consideration (Ely, 2015). Annual Financial Statements The changes in the accounting standard will not only affect the financial position and financial performance of the company but also the cash flow statement of the company. Following will be the effect with the changes in the accounting standard: Income Statement In the earlier standard, only the lease rentals are required to be disclosed in the statement of profit and loss account as operating Expense. But as per the changes made in the new accounting standard, three heads of expenditure will be there (Arrozio, 2016). First is the operating expense which includes the service fee, second will be the expenditure of depreciation on the leased assets and third will be interest on the lease rentals that will be disclosed in the statement of the profit and loss. The expenditure will be high as per the new accounting standard and hence the profit will be low in the new accounting standard and will be high in the old accounting standard (Ma, 2010). Balance Sheet In the earlier no assets or liabilities are recognized but as per the new changes these are required to be recognized. The changes have focused on the model based on the right of use rather than the model on the basis of the risk and rewards which is specified in earlier standard. The company will be required to record the asset and record the liability at the date when the lease is started (Moore and Nagy, 2013). The liabilities which are related to the leases will be measured on the basis of the lease term. It includes the lease which is optional in which the lease term may be extended and which cannot be terminated. The lease rental if any occurs because of some contingency or some significant event or due to the difference between the index rate then the same shall be added in the value of the assets and liabilities (Knubley, 2010). Cash Flow Cash Flow from operating activities has been decreased. The detail of the ratios has been given in the Appendix 2 and the relevant section of the leases in the financial statement of the company has been mentioned in Appendix 1. The ratios that might be affected is the capital gearing ratios, current ratio, EBIT, Net Income and Earnings per share. The effect will be like capital gearing ratio will increase (Company Official Website, 2017). Useful To Users The overall evaluation of the accounting standard number 16 is that the users of the financial statements will have the more detailed and exhaustive information about the working of the company. The users can have the comparison at uniform level and will be able to take the informed decision (Singh, 2011). Discussion To Chief Executive Officer Of Company The new accounting standard will provide the more detailed information about how much is the leased assets and how much is the related liabilities. The financial statements will provide the true and fair view with faithful representation as the company will now charge the depreciation on the leased assets for the loss of wear and use. Conclusion In order to conclude the study, the new accounting standard will facilitate the accountability, comparability and the better analysis of the financial position and the financial performance of the company. The company Health Scope Limited will have the positive impacts of the changes in the accounting standard. References Arrozio, M.M, (2016). Changes in the financial ratios of the wholesale and retail sector companies arising from the new accounting of the operating lease.Revista Eniac Pesquisa,5(2), pp.139-159. Company Official Website, (2017), Annual Report 2017 available at www.healthscope.com.au/ accessed on21/09/2017. Day, R. and Stuart, R., (2013), New lease accounting proposal: what it means and what companies can do to prepare.Financial Executive,29(6), pp.11-13. FASB, (2016), New Guidance on Lease Accounting available at https://www.fasb.org/jsp/FASB/FASBContent_C/NewsPagecid=1176167901466 accessed on 21/09/2017. Ely, K.M., (2015), Operating lease accounting and the market's assessment of equity risk.Journal of Accounting Research, pp.397-415 Gross, A.D., Huston, G.R. and Huston, J.M., (2014). The path of lease resistance: How changes to lease accounting treatment may impact your business.Business Horizons,57(6), pp.759-765. Knubley, R., (2010). Proposed changes to lease accounting.Journal of Property Investment Finance,28(5), pp.322-327 Lim, S.C., Mann, S.C. and Mihov, V.T., (2014), Market Recognition of the Accounting Disclosure and Economic Benefits of Operating Leases: Evidence from Borrowing Costs and Credit Ratings. Ma W, (2011), Impact on Financial Statements of New Accounting model for leases available at https://digitalcommons.uconn.edu/cgi/viewcontent.cgi?article=1194context=srhonors_theses accessed on 21/09/2017 Moore, S. and Nagy, A., (2013), CONTRACT STRUCTURING UNDER THE NEW LEASE ACCOUNTING RULES: THE CASE OF CUSTOM DESIGN RETAIL, INC.Global Perspectives on Accounting Education,10, p.81 Singer, R, ( 2017), Accountinq for Leases Under the New Standard, Part 1: Definition and Classification of Leases and Lessee Accounting.CPA Journal,87(8). Singh, A.,( 2011). A restaurant case study of lease accounting impacts of proposed changes in lease accounting rules.International Journal of Contemporary Hospitality Management,23(6), pp.820-839.