It is strongly recommended to read this “User Manual” through before using it. In fact, this model was produced on Microsoft Excel 2013. It is strongly recommended to run this file on Microsoft Excel 2010 or above. Last but not least, I must thank my family, they provide great support for my efforts. They are my treasured experience in my life. Thanks to my colleagues and leaders, and my previous companies, from which and in where I learn a lot. Lexiang Yu「于 樂翔 先生」, CICPA, the joy and encouragement you give me always fill me with pleasure and power. Eric Cheung「張 楊 先生」, CICPA, and other friends, discussion with them help to make this model much better. The discussion with them helps me realize the techniques, art and difficulties in valuation. Cunhua Chow「周 存華 先生」, a researcher, who provides me with the important raw material for testing the model, and Mr.
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Ivan Li「李 金華 先生」, a software engineer, teaches me knowledge and techniques about data base. Jinhua Lee「李 金華 先生」 (CICPA, helps me make clear about many accounting issues and the structure of Managerial Financial Report, especially the Supplement Notes to the Statement of Cash Flow. There are two person with the same name “Jinhua Lee” I must thank to. Jun Soo「蘇 俊 先生」, also a software engineer, teaches me the design principle of separating input, process and output, and this solves the great difficulty of the structure of this file, greatly push the work forward. Without his advice, this model would be rewritten once again. For example, whether cash in bank and bank deposit with fixed term, deferred tax assets and liabilities (DTA & DTL) should be reported as two parts, and later I found it discussed in an amendment to “IAS 12 Income Taxes”.
His unintended words guide me to find out the supporting and the reason of the current and non-current framework of financial reporting. A special thanks goes to the support of Mr. Many incredible ideas which are beyond my intelligence run to my mind, especially when I am confused.
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User Manual Thank you, Supernatural powers! I believe there are Supernatural powers who are almighty and helping me working on this file. In conclusion, the authors discuss their account of spatial development in relation to various approaches to cognitive development in other domains, including quantitative development, theory of mind, and language acquisition.Here i’d like share a financial report analysis model i developed mainly in the past two months.įolder FRAM FRAM用戶手冊(請閱此先).docx FRAM User Manual (Readme first please).docx FRAM (6y) -ShenKai(002278.SHE).xlsx FRAM (10y) -ShenKai(002278.SHE).xlsx FRAM (16y) -ShenKai(002278.SHE).xlsx Topics covered include spatial coding during infancy and childhood the early origins of coding distance in continuous space, of coding location with respect to distal external landmarks, and of hierarchical combination of information the mental processes that O p e r ate on stored spatial information spatial information as encoded in models and maps and spatial information as encoded in language. They show how biological preparedness interacts with the spatial environment that infants encounter after birth to create spatial development and mature spatial competence. Nora Newcombe and Janellen Huttenlocher argue for an interactionist approach to spatial development that incorporates and integrates essential insights of the classic three approaches. The Vygotskan approach emphasizes the cultural transmission of spatial skills.' Nativists suggest that the essential aspects of spatial understanding are innate and that biological maturation of specific brain areas can accountįor whatever aspects of spatial development are not accounted for at birth. They develop such knowledge through experience and manipulation of their environment. Followers of Piaget claim that infants are born without knowledge of space or a conception of permanent objects that occupy space. Until recently three approaches have dominated thinking about spatial development.
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To understand human cognitive functioning, we must understand how people code the locations of things, how they navigate in the world, and how they represent and mentally manipulate spatial information. Spatial competence is a central aspect of human adaptation. (Learning, Development, and Conceptual Change)īy Nora S. Mak-ing Space: The Development of Spatial Representation and Reasoning Making Space: The Development of Spatial Representation and Reasoning
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