Revised website design Essay Example | Topics and Well Written Essays - 500 words

Revised website design - Essay Example It is originally presented as that of a simple webpage within dozens of all the other pages in the College’s website. With this, the project aims to give The Mishkin Art Gallery its own identity by providing it an independent say of introducing itself to the World Wide Web. In its redesigned state, The Sidney Mishkin Art Gallery Website makes it easier for the target visitors to find important details. It focuses its usability to the people who will be interested in mainly about the gallery. By removing the pages that does not have much to do with the gallery site proper, the usability of the website is simplified to the main details intended for a person who would like to visit the gallery site. The main particulars that these target audience would be looking upon are usually the dates of exhibitions, brief information about a current exhibit, a past exhibition and the gallery’s collections. All these have been included in the redesigned version of The Sidney Mishkin Art Gallery. Another thing that would be easily recognized is that the redesigned site is aesthetically presented to look poised and elegant. This is offered in the ambience of the design. A black background that would highlight black and white and even colored photographs would enhance the impression left to the interested visitors of the gallery. The blackness classically frames a featured visual at the main page of the site which would increase its elegance since it promotes art as a main subject to contemplate upon. The navigational usability and functions has also been considered in creating the redesigned version of The Sidney Miskin Art Gallery website. The navigational buttons have been arranged in a way that it will easily be accessed by potential gallery viewers. As mentioned earlier, the main subpages that have been included ranked the Present Exhibitions page, the Past Exhibitions page, and the Exhibition Catalogs. This buttons are placed below snapshots of exhibitions to

Accounting issues research and analysis Paper Example | Topics and Well Written Essays - 500 words

Accounting issues and analysis - Research Paper Example Section 14 indicates that during transition, an entity should disclose the immediate status in financial reporting in accordance with estimates made in accordance with the previous standard (national standard). R&D costs for prior years should thus be recognized under the US GAAP, and clearly indicated that they are reported under US GAAP in the first IFRS opening balances (IFRS 1, P28). Prior R&D costs should thus be expensed in accordance with SFAS 2, which limits capitalization of R&D costs. In regard to tracking future R&D costs, there is need for our entity to adopt IFRS. Just like in US GAAP, IFRS expenses all costs incurred in the research phase of a project. Nevertheless, it will be good for our entity to clearly separate research phase costs and development phase costs. In cases where a distinction does not exist, IFRS requires expensing of such costs, eroding the entity’s R&D assets. Tracking R&D costs under IFRS ensures that cost of materials incurred in development, employee costs during development, fees and patent amortizations are recognized as an asset, enhancing the balance sheet worth of the entity. This is outlined in section (IAS 38, p66). To account for the current project’s research and development costs, all development costs are capitalized and recognized as an asset in the balance sheet as per IAS 38R.57. On the other hand, all research phase costs are expensed. For the development costs to be capitalized there must be proof that there is intention to complete such products and sell or use them and the entity has the right and ability to use or sell such products. These costs should equally be in a position to generate future economic benefits to the organization. The entity should equally be in a position to measure costs incurred in development in a reliable manner. This will be different from US GAAP, which limits capitalization of development costs (FASB, P1). If recognition