Domestication and Spread of the Sweet Potato

The sweet potato (Ipomoea batatas) is a root crop, probably first domesticated somewhere between the Orinoco river in Venezuela north to the Yucatan Peninsula of Mexico. The oldest sweet potato discovered to date was in the Tres Ventanas cave in the Chilca Canyon region of Peru, ca. 8000 BCE, but it is believed to have been a wild form. Recent genetic research suggests that Ipomoea trifida, native to Colombia, Venezuela, and Costa Rica, is the closest living relative of I. batantas, and maybe its progenitor. The oldest remains of domesticated sweet potato in the Americas were found in Peru, about 2500 BCE. In Polynesia, decidedly Precolumbian sweet potato remains have been found in the Cook Islands by CE 1000-1100, Hawaii by CE 1290-1430, and Easter Island by CE 1525. Sweet potato pollen, phytoliths, and starch residues have been identified in agricultural plots alongside maize in South Auckland. Sweet Potato Transmissions Transmission of the sweet potato around the planet was primarily the work of the Spanish and Portuguese, who got it from the South Americans and spread it to Europe. That doesnt work for Polynesia, though; its too early by 500 years. Scholars generally assume that either seed of the potato were brought to Polynesia by birds such as the Golden Plover that regularly cross the Pacific; or by accidental raft drift by lost sailors from the South American coast. A recent computer simulation study indicates that raft drift is, in fact, a possibility. Source This article on the domestication of sweet potatoes is part of the About.com Guide to Plant Domestications, and part of the Dictionary of Archaeology. Bovell-Benjamin, Adelia. 2007. Sweet potato: A review of its past, present and future role in human nutrition. Advances in Food and Nutrition Research 52:1-59. Horrocks, Mark and Ian Lawlor 2006 Plant microfossil analysis of soils from Polynesian Journal of Archaeological Science 33(2):200-217.stonefields in South Auckland, New Zealand. Horrocks, Mark and Robert B. Rechtman 2009 Sweet potato (Ipomoea batatas) and banana (Musa sp.) microfossils in deposits from the Kona Field System, Island of Hawaii. Journal of Archaeological Science 36(5):1115-1126. Horrocks, Mark, Ian W. G. Smith, Scott L. Nichol, and Rod Wallace 2008 Sediment, soil and plant . Journal of Archaeological Science 35(9):2446-2464.microfossil analysis of Maori gardens at Anaura Bay, eastern North Island, New Zealand: comparison with descriptions made in 1769 by Captain Cooks expedition Montenegro, à lvaro, Chris Avis, and Andrew Weaver. Modeling the prehistoric arrival of the sweet potato in Polynesia. 2008. Journal of Archaeological Science 35(2):355-367. OBrien, Patricia J. 1972. The Sweet Potato: Its Origin and Dispersal. American Anthropologist 74(3):342-365. Piperno, Dolores R. and Irene Holst. 1998. The Presence of Starch Grains on Prehistoric Stone Tools from the Humid Neotropics: Indications of Early Tuber Use and Agriculture in Panama. Journal of Archaeological Science 35:765-776. Srisuwan, Saranya, Darasinh Sihachakr, and Sonja Siljak-Yakovlev. 2006. The origin and evolution of sweet potato (Ipomoea batatas Lam.) and its wild relatives throughout the cytogenetic approaches. Plant Science 171:424–433. Ugent, Donald and Linda W. Peterson. 1988. Archaeological remains of potato and sweet potato in Peru. Circular of the International Potato Center 16(3):1-10.

The Navajo Are Centrally Located In The Southwestern United

The Navajo are centrally located in the Southwestern United States. Even though their culture is in America, it differs from the culture of Western America. The difference lies in everything from religion to personal expression. In fact, a significant portion of personal expression done by Navajo individuals is shown through their artwork. The artwork is a not only a representation of the Navajo lifestyle, but their significance to history. The Navajo artwork that will be discussed includes artforms such as sand painting, rugs, pottery, and silver making; these will be defined and the technique and/or creative process will be explained as well. Sand painting is a unique and symbolic art form originating with the Holy People, was and still†¦show more content†¦Practitioners believe sitting on the sand painting helps the patient to absorb spiritual power, while in turn the Holy People will absorb the illness and take it away. Afterward, when the sand painting has served its purpose, it is considered to be toxic, since it has absorbed the illness. For this reason, the painting is destroyed. Because of the sacred nature of the ceremonies, the sand paintings are begun, finished, used and destroyed within 12 hours. The colors for the painting are usually accomplished with naturally colored sand, such as crushed gypsum (white), yellow ochre, red sandstone, charcoal and a mixture of charcoal and gypsum (blue). Other coloring agents include corn meal, flower pollen, or powdered roots and bark. Sand paintings are not the only artforms created by the Navajo, there are also rugs. Navajos came to the southwest with their own weaving traditions; however, they learned to weave cotton on upright looms from Pueblo peoples. Navajo women believe the art of weaving was taught by Spider Woman, who constructed a loom according to directions given by the Holy People. By the 18th century the Navajos had begun to import Bayeta red yarn to supplement local black, grey, and white wool, as well as wool dyed with indigo. Using an upright loom, the Navajos made extremely fine utilitarian blankets that were collected by Ute and Plains Indians. These Chief s Blankets were characterized by horizontal stripes and minimal patterning inShow MoreRelatedManaging Information Technology (7th Edition)239873 Words   |  960 Pagesendorsed by or affiliated with the Microsoft Corporation. Copyright  ©2012, 2009, 2005, 2002, 1999 Pearson Education, Inc., publishing as Prentice Hall, One Lake Street, Upper Saddle River, New Jersey 07458. All rights reserved. Manufactured in the United States of America. This publication is protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical

How does Charles Dickens treat the theme of education in...

When we look at education today, we see more than just reading, writing and solving numerous calculations, sometimes providing more than one answer for a question. Your opinions and views actually count for something and are appreciated. We have so many resources, culture and trips bought into education; that children can actually look forward to coming to school, each teacher having various ways of teaching, each pupil having a different way of comprehending and learning. The novel Hard Times is set in the nineteenth century. It was a time where education did not have the developments as we have nowadays. It was not compulsory for all ages and it was offered to the wealthier, more than the working class who did go to school, but the†¦show more content†¦Everyone has the same answer when it comes to facts. What about the childhood fun? The nursery rhymes? Having their own interpretation, the uniqueness of a child? The right to think about things and seeing things more as than what they appear to be? Chapter one, where the children are referred too as little vessels then and there... full to the brim, makes them sound like nothing but guinea pigs, and I think Dickens feels that we are more than that and deserve appreciation, and equality. In the second chapter where Bitzer (Bitzer being one of the pupils in the classroom) describes a horse Quadruped. Graminivorous. Forty teeth..........by marks in mouth. Is that a horse? Thats not the usual description of a childs view of a horse. There is no love, no understanding of that connection between humans and animals that has always been there. It just shows that the education being taught was just so cold. Its as if you give a poor man a house of his own, water and food, youve given him a life. What kind of life is it? Waking up, eating and sleeping, where are all the parts in between that actually make life worth living? Where are all those parts of education that make it so enjoyable? Sissy is another of Gradgrinds pupils, she is different to Bitzer as she is more imaginative than him, and is the one who is seen as a failure in class. When Sissy answers the question about the horse you realise that even though she has been brought up byShow MoreRelatedIndustrialization in Hard Times by Charles Dickens1626 Words   |  7 Pagesera, in 1854, Charles Dickens (1812-1870) wrote Hard Times to comment upon the change within society and its effect on its people. Dickens points out the flaws and limitations of this new society in his eloquent and passionate plea on behalf of the working poor (Charles Dickens Hard Times, 2000). The novel shows presents to readers the authors perspective of life during the nineteenth century and makes comments on the central theme of fact versus fancy. Due to this theme, the novel ends with manyRead MoreEssay on Victorian Era Ideologies1019 Words   |  5 Pages aristocrats to preventing their family members from achieving happiness for th eir own comfort. Thomas Hardy, Jane Austen and Charles Dickens all show Victorian ideologies through their characters. Charles Dickens, author of ‘Oliver Twist’ has positioned the reader to feel sympathetic for Oliver by empathizing how cruel he is treated by the parishes. Throughout the novel Oliver is treated appallingly. He and the other orphans are starved and forced into child labour; sent to sea or working in factoriesRead MoreSocial Network2525 Words   |  11 PagesIntroduction  : Hard Times is the tenth novel by Charles Dickens, The book appraises English society and is aimed at highlighting the social and economic pressures of the times. Hard Times is not a delicate book . has not usually been regarded as one of Dickens s finest novels and It is also not a difficult book: Dickens wanted all his readers to catch his point exactly, and the moral theme of the novel is very explicitly articulated time and again. There are no hidden meanings in Hard Times, and theRead MoreA Tale Of Two Cities Or A Tale Of Two Worlds?2163 Words   |  9 Pagesstatus in today’s world is based on what one owns and how society views an individual; nothing else really matters. Charles Dickens’ A Tale of Two Cities exemplifies the importance of social status through the way society views and treats its characters. Lucie Manette, from England, is the â€Å"golden thread† who everyone adores, especially a man named Sydney Carton, who is known as a failure who dri nks all the time. He has a look-alike named Charles Darnay, who is part of the aristocracy in France, marriesRead MoreAnalysis Of Charles Dickens Great Expectations3684 Words   |  15 Pagesand Composition 27 January 2014 Analysis Charles Dickens’ Great Expectations â€Å"And as to the condition on which you hold your advancement in life—namely, that you are not to inquire or discuss to whom you owe it—you may be very sure that it will never be encroached upon, or even approached by me, or by any one belonging to me.† (Dickens, 177). This excerpt foretells the main theme of the novel, Pip’s journey of self-improvement. The main theme of the novel, Pip’s journey for self-improvement, hasRead MoreDavid Copperfield9349 Words   |  38 PagesDavid Copperfield by Charles Dickens†¦. Analysis by: Shrook Essam El-Din Table of Contents: a- Abstract . b- Charles Dickens life . c- Similarity between Charles childhood and David Copperfield . d- Autobiographical Elements of David Copperfield . e- Plot summary . f- Major themes . g- List of references . a- Abstract : David Copperfield captured the hearts and imagination of generations of readers since the day of its publication. Charles Dickens chose the main characterRead MoreEssay on A Christmas Carol by Charles Dickens3534 Words   |  15 PagesA Christmas Carol by Charles Dickens Introduction Charles Dickens was born in Landport, Hampshire, in 1812 and died in 1870. His father was a clerk in the navy pay office and family life was occasionally hard, especially when his father had to go to the debtors prison. The young twelve year old Charles became the main money-maker in the family at this time and worked in a blocking factory. Charles father was released a year later and Charles was able to go to school. After schoolRead MoreGreat Expectations By Charles Dickens1701 Words   |  7 Pages Charles Dickens novel Great Expectations first saw the light in 1860. In it the English novelist raised and criticized important issue for the time of social and psychological dissociation between the higher crust and simple working class. The genre of the novel features are located in the plane of the classic era of realism, generously spiced with the original English humor and a bit of European sentiment. Great Expectations - a novel of education, because it tells several stories of becomingRead MoreEssay about The Three Spirits in Dickens’ A Christmas Carol2079 Words   |  9 PagesThe Three Spirits in Dickens’ A Christmas Carol In Dickens’ Ghost story ‘ A Christmas Carol’ we are shown a story of redemption. Dickens uses description, sarcasm and many other effects to create the sudden changes of atmosphere in the novel. I will look at how Dickens creates such a structured book and what causes it to be so effective. However before I begin to examine Dickens’ methods I will see how each of the mysterious spirits affect Scrooge and how he responds to them. EbenezerRead MoreEssay on Happiness and Social Status in Great Expectations1520 Words   |  7 Pages Charles Dickens uses his own opinions to develop the larger-than-life characters in Great Expectations. The novel is written from the point of view of the protagonist, Pip. Pip guides the reader through his life, describing the different stages from childhood to manhood. Many judgments are made regarding the other characters, and Pips views of them are constantly changing according to his place in the social hierarchy. For instance, Pip feels total admiration that, later, turns to total

Measuring Price Sensitivity And The Macroeconomic...

Introduction According to Bijmolt, Van Heerde, and Pieters (2005) price sensitivity is one of the most widely studied disciplines of marketing fields, however there are fewer studies detailing the relationships and microeconomic factors between price sensitivity and the macroeconomic environment. This report explored each category listed below, as businesses, in particular, XYZ Company, must use microeconomic principles to make and validate decisions based on the following factors: price elasticity, consumer choices, production and costs, supply and demand, aggregate supply and aggregate demand, and macroeconomic measurements. Microeconomic principles aligned with macroeconomics, enable businesses to understand the behavior of individual business units and an organization, to predict, plan and achieve success. Elasticity Gordon, Goldfarb, and Yang (2013) examined price sensitivity changes with the macroeconomic environment. The authors explored this relationship by measuring price elasticity using household-level data across 19 grocery categories over 24 quarters. The researchers extended the works related to meta-analyses of price elasticity by Bijmolt, Van Heerde, and Pieters (2005), as well as Bronnenberg, Mela, and Boulding (2006) on estimating price elasticity across categories. Their results provided a rich set of measures of price sensitivity across categories and over time. These measures should enable XYZ Company to move beyond common effects and focus onShow MoreRelatedThe Financial Analysis of Target2246 Words   |  9 Pages Target operates large-format general merchandise discount stores in the United States, which include Target and SuperTarget stores. Target Corporation offers both everyday essentials and fashionable, differentiated merchandise at exceptional prices. It has a strong supply chain and technology network and operates as a single business segment. 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Fads, Fashion, and Music of the 1950’s Free Essays

Today I’m going to be doing my speech on the fads, fashion, and music of the ass’s. First I’m going to tell you’ll about women’s fashion in the ass’s. Women in the ass’s wore dresses with pinched in waists to show off their hourglass figures. We will write a custom essay sample on Fads, Fashion, and Music of the 1950’s or any similar topic only for you Order Now They wore full skirts, also known as poodle skirts because of the bright motif of a poodle sewn onto the skirt. They wore these skirts with stiff petticoats underneath which gave them volume. They also wore pencil skirts and sweaters. They often pared poodle skirts with a tight, tucked in collared blouse and a wide waist clinching belt, and to finish the look they wore high heels. They also wore Capri’s, or as they called them pedal pushers and Shares, which became popular after Marilyn Monroe was photographed wearing them. Now I’m going to tell you’ll about men’s attire. Men in the ass’s wore black, navy, or gray business suits for work. They also wore overcoats with their suits, and they complete their look with a fedora hat. When men weren’t working they wore cardigans sweaters with khakis. As rock and roll got popular, then name leather Jackets which they wore with black or white t-shirts and Shares. Next I’m going to talk about the fads. One of the popular fads in the ass’s were sock hops. Socks hops are typically informal high school dances in which they removed their shoes and danced in their socks to protect the gym floors. Another popular fad was going to drive-in movie theaters. Drive-in movie theaters were invented in the ass’s but didn’t become popular until the ass’s because that’s when everyone began having cars. Parents loved drive-ins because they could take their kids and teens loved them cause it was somewhere they could their dates. Another fad was hula hoops. The hula-hoop was invented by Richard Inner and Arthur â€Å"Spud† Melvin, two industrious individuals who founded a company called the Wham-O Company. They came up with the idea in California in 1957 when an Australian visiting the U. S. Told them that back home children participated in an interesting gym class activity- they twirled hoops made of bamboo around their waists and had a great time doing it. A light bulb went on in these two clever people’s minds and the American version of the oops, made of a lightweight but durable plastic, was born. They coined the term â€Å"hula-hoop† because they believed the action of the toys mimicked a form of a Hawaiian dance. Another fad was the fez dispenser. It all started in 1927 in Austria when Edward Has came up with this new peppermint candy. An adult breath mint that he decided to market as an alternative for smoking. The word FEZ comes from the German word for peppermint. FEZ used to be carried around in pocket tins. Then in 1948 they came out with the â€Å"easy, hygienic dispenser† that we all know now to be a regular. In 1952 FEZ wanted to expand their sales so they set their sights on the U. S. A. , to make their product more appealing to Americans. They placed heads on the dispensers and marketed it for children. The last fad I’m going to tell wall about is silly putty. In 1943 James Wright, an engineer, was attempting to create a synthetic rubber. He was unable to achieve the properties he was looking for and put his creation (later to be called silly putty) on the shelf as a failure. A few years later, a salesman for the DOD Corning Corporation was using the putty to entertain some customers. One of his customers became intrigued with the putty and saw that it had potential as a new toy. So in 1957, after being endorsed on the â€Å"Howdy y Show†, silly putty became a toy fad. Now I’m going to talk about popular singers in the ass’s. The first person I’m going to tell wall about is Elvis Presley. The King of Rock Roll, Elvis Aaron Presley, was born in a two-room house in Tupelo, Mississippi; twin brother Jessie Garà §on was stillborn, leaving him to grow up as an only child. Influenced by the music he heard at all-night gospel sings in Memphis and the black RB he absorbed on historic Belle Street, his recording career began in 1954 with Sun Records?a year later he moved to RCA Victor. With a unique sound and style, he ushered in a new era of American music. In addition to his rock ‘n’ roll hits: Heartbreak Hotel and Jailhouse Rock, he had EASY-POP hits: Love Me Tender, Teddy Bear, It’s Now or Never, and Loving You. He made a huge impact on the De Sullivan TV program in 1956 and starred in more than thirty films beginning with ‘Love Me Tender. His Lass Vegas performances and 1973 comeback concert in Hawaii are legendary. Globally, he sold over one billion records, more than any other artist. He died of drug-related heart failure in 1977 at his home, Greenland, in Memphis. The next singer I am going to talk about is Nat King Cole was born in Montgomery, Alabama, in 1919, raised in Chicago, and christened Nat ‘King Cole by a Los Angles club owner in 1937. Beginning his career as a Jazz pianist, he formed an innovative, drummers trio, the hugely popular King Cole Trio in 1939 with guitarist Oscar Moore and bassist Wesley Prince. He conquered the pop charts in the fifties as a lid-mannered, warm-voiced singer of orchestrated asses ballads. He died of lung cancer in 1965. And then we have Buddy Holey, the youngest of four children, was born in Lubbock, Texas, where Buddy was a popular nickname for a male ‘baby of the family. ‘ By age 13, he and his friend Bob Montgomery were playing a kind of music they called Western Bop,’ which they performed at local clubs. He added Larry Weldon and Jerry Allison to form ‘The Crickets. ‘ Bespectacled Buddy Holly was the guitarist and vocalist with a singing style that blends rockabilly irreverence with pop and rock ‘n’ roll. Among his Clevis, New Mexico, recordings were the western/bop/rock hit Peggy Sue, the hillbilly’s That’ll Be the Day, and the ass EASY-POP hit Everyday featuring Norman Petty on the Celeste. The Crickets musical talent, together with Buddy Holly’s unique ‘excited’ style of singing, quickly made them a success. He died in 1959 before his 23rd birthday. As part of a rock show, Buddy Holly toured with ‘The Big Popper’ and Ritchie Valves. After a concert at the Surf Ballroom in Clear Lake, Iowa, where their small chartered plane crashed and everyone on board was killed. His entire recording career lasted Just 18 months. How to cite Fads, Fashion, and Music of the 1950’s, Essays

Impairment Loss Reduction Of Value Assets â€Myassignmenthelp.Com

Question: Discuss About The Impairment Loss Reduction Of Value Assets? Answer: Introducation As pr the IAS 36 and AASB 136 on Impairment of assets, it must be sure that the assets of any company are not shown at the value which is more than the recoverable value of the asset. If the carrying value of any asset is assessed to be more than its recoverable value then the excess amount is determined as the impairment loss. Impairment loss is the reduction of value of assets and it does not take into consideration the increase in value (Lubbe, Modack and Watson 2014). The operations must carry out the impairment test regularly to measure the amount of impairment. Generally, when there is some indication for impairment then only the impairment test is carried out. In other word, it can be stated that the impairment test is not carried out frequently; rather it is done on the occurrence of a few occasions which identifies the loss in the estimation of the benefit. In such situation the organization is required to carry out the impairment test for the entire identified asset (Rennekamp, Rupar, and Seybert 2014). However, the impairment test needs to be performed irrespective of any indication for the following assets Intangible asset that has indefinite life Goodwill Intangible asset that has not yet been put to use. Under impairment test, the carrying amount of the asset is compared with the recoverable amount of the asset or the CGU. The recoverable amount here is considered as the higher among the value in use and the fair value reduced by the disposal cost. However, the accuracy of the impairment test shall be impacted by the subjectivity and extent of the judgements and estimates with respect to the parameters and inputs that are utilised for the determination of recoverable amount. Therefore, the application of the requirements for calculation of impairment requires careful consideration (Amiraslani, Iatridis and Pope 2013). The present global economic and environmental situations increase the chances of getting the assets impaired. While assessing regarding if there is an indication of impairment, the company shall take into consideration the following indications If during the period under consideration the market value of the asset has considerable declined as compared to what was expected to be reduced due to normal use (Linnenluecke et al. 2015). Carrying amount of the asset is less as compared to the market value The associated interest rate or the market interest rate of return on the investment has gone up and therefore, chances are there that it will have an impact on the discount value used for the measurement of value of asset and will decrease the recoverable amount of the asset significantly. Significant adverse changes have been taken place with respect to the organization or it is expected to take place that will have an impact on the economic, technological, legal or environmental aspects of the company. Further, the internal information source for impairment test can be the available evidences regarding the physical damage or obsolescence for any asset or the significant changes in association with adverse impact on the company taken place or chances are there to take place in near future with respect to the asset or there are some evidences that are available from the source of internal reporting that may indicate that the assets economic performance is worse as compared to expectation. As per the standard, the recoverable amount states the value that is expected to be recovered from the sale of the asset after deducting the selling cost. The recoverable amount is higher among the fair value of the asset and the value in use of the asset. As per the IAS 36, Para 78, while measuring the impairment loss, there must be some consideration for the liabilities associated with the asset, particularly for the CGU; generally, the liabilities are taken into consideration however, it depends on the judgement and rational that whether these factors are taken under consideration or not (Bond, Govendir and Wells 2016). Further, the value in use is the value that can be derived through the discounting factor of the entire cash flows that can be generated while using the assets. as per the IAS 36, Para 74-79 and Para 30-57, guidance are there to apply the principles for the value in use calculation for the CGU. The principles provided are sufficient to take all the computation related factors into consideration (Amiraslani, Iatridis and Pope 2013). Both the value in use as well as the fair values reduced by disposable cost shall reflect the uncertainty and risk to the level that these will reflect in the transaction carried out at the arms length price. Further, the risk may reveal through adjustment of discounting rate or the cash flows. Further, if the recoverable amount of one particular asset cannot be estimated, the recoverable amount for the CGU under which the asset is included shall be determined (Amiraslani, Iatridis and Pope 2013). The instances where the recoverable amount cannot be estimated are where the value in use of the asset cannot be estimated or the cash flow generation from the asset are not happening that are largely independent from the other assets. Impairment is the major element under the process of financial reporting irrespective of the fact that the company is first time adopter for IFRS. The assessing procedure for impairment can be time consuming and complex. However, it is important that the process owner, particularly the finance team shall plan the process earlier and shall access right skills like forecasting and business modelling. Further, the most appropriate approach, assumptions and model is dependent upon having the sufficient knowledge of financial and operational aspects of business and the industry under which the business operates. Therefore, the senior management shall be involved in providing support and reviewing the outcomes critically. Calculation of impairment loss and Journal entries Account Carrying amount Plant 2,64,000 Equipment 61,000 Fittings 38,000 Inventory 16,000 Goodwill 13,000 Total carrying amount 3,92,000 Value in use 3,53,000 Impairment loss 39,000 Allocation of impairment loss Account Carrying amount (CA) Pro-rata Allocation of impairment loss Adjusted carrying amount Goodwill 13,000 13,000 - Plant 2,64,000 264/363 18,909 2,45,091 Equipment 61,000 61/363 4,369 56,631 Fittings 38,000 38/363 2,722 35,278 3,63,000 39,000 [Note: Inventories will remain unimpaired as any asset cannot be reduced lower than the recoverable amount] Impairment loss on plant Fair value less cost of disposal 2,54,546 Adjusted carrying amount of plant 2,45,091 Amount to be reallocated 9,455 Reallocation of impairment loss on plant to other units of CGU Account Adjusted CA Pro-rata Allocation of impairment loss Total loss allocation Goodwill 13,000 Plant 9,454 Equipment 56,631 56631/91909 5,825 10,194 Fittings 35,278 35278/81909 3,629 6,352 Journal entries for recording the impairment loss Particulars Debit Credit Impairment loss account 39,000 To Goodwill 13,000 To Plant 9,454 To Equipment 10,194 To Fittings 6,352 [Being impairment loss of CGU is allocated to goodwill, plant, equipment and fittings] Reference Amiraslani, H., Iatridis, G.E. and Pope, P.F., 2013. Accounting for asset impairment.London: Cass Business School. Amiraslani, H., Iatridis, G.E. and Pope, P.F., 2013. Accounting for asset impairment: a test for IFRS compliance across Europe. Centre for Financial Analysis and Reporting Research (CeFARR). Amiraslani, H., Iatridis, G.E. and Pope, P.F., 2013.Accounting for Asset Impairment: A Test for IFRS Compliance Across Europe: a Research Report by the Centre for Financial Analysis and Reporting Research, Cass Business School. Cass Business School. Bond, D., Govendir, B. and Wells, P., 2016. An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance,56(1), pp.259-288. Linnenluecke, M.K., Birt, J., Lyon, J. and Sidhu, B.K., 2015. Planetary boundaries: implications for asset impairment.Accounting Finance,55(4), pp.911-929. Lubbe, I., Modack, G. and Watson, A., 2014. Financial Accounting GAAP Principles.OUP Catalogue. Rennekamp, K., Rupar, K.K. and Seybert, N., 2014. 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