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SFAS No 116 requires that pledges receivable be recorded as temporarily restricted with an implied time restriction that expires on the due date Practice is sometimes to release restrictions when a pledge is paid rather than when it comes due This TPA clari es that release should occur at the due date; the due date needs to be identi ed based on the speci c circumstances 614004 Lapsing of Restrictions on Receivables if Purpose Restrictions Pertaining to LongLived Assets Are Met before the Receivables Are Due Many organizations raise funds for capital campaigns for building projects with pledges that are payable over a period that extends some time after the building is placed in to service SFAS No 116 provides that restrictions expire when the last restriction expires, but the contributions speci ed for the current period are not considered time restricted Accordingly, it may be appropriate to release the restrictions on capital campaign pledges when the building is placed into service 614005 NPO Accounting for Loans of Cash that Are Interest Free or that ave Below-Market Interest Rates The TPA sets out the accounting to be followed to record the contribution of interest at fair value where an organization receives a loan that is interest free or below market For loans with terms of more than one year, the value needs to be recorded for the full term of the loan at the time of the loan agreement, with recording of interest expense over the term of the loan 614006 Functional Category of Costs of Sales of Contributed Inventory The TPA recommends that organizations establish a separate classi cation for such cost of sales as a supporting activity unless the item sold relates to a program activity, in which case it would be reported as such 61407 Functional Category of Costs of Special and 614008 Functional Category of the Costs of Direct Donor Bene ts The TPA clari es that not all costs of special events, in particular the cost of direct bene ts to donors, are fund-raising costs However, direct bene ts to donors are fund-raising costs if the donor has not paid speci cally for those bene ts in an exchange transaction such as purchasing a ticket to a special event 61409 Reporting Bad Debt Losses This TPA clari es that bad debt losses cannot be netted against revenue It should be noted, though, that losses do not have to be treated the same way as expenses in the statement of activities Accordingly, to the extent that there is a bad debt loss related to a pledge that has not yet come due, that loss can be recorded as a reduction in temporarily or permanently restricted net assets This can be helpful to an organization in not increasing the percentage of expenses that relate to supporting activities 614010 Consolidation of Political Action Committee Political Action Committee PAC This TPA clari es that SOP 94-3 applies to the consolidation of political action committees (PACs) Accordingly, a PAC should be consolidated when its government committee is appointed by a not-for-pro t organization that bene ts from its activities 614011 Costs of Soliciting Contributed Services and Time that Do Not Meet the Recognition Criteria in FASB Statement No 116 This TPA arose from the practice of recording the costs of soliciting volunteers as a program activity This is of particular importance to the many organizations that use volunteers extensively in meeting their program goals In many cases the value of these services is not recognized in the nancial statements consistent with the requirements of SFAS No 116 The TPA clari es that SFAS No 117 requires that all costs of soliciting contributed services be recorded as fund raising even if the contributed services are not recognized in the nancial statements Organizations with large volunteer departments need to separately identify those costs of soliciting volunteers from the costs of managing volunteers, which may well be program in nature if the volunteers are meeting program goals If such fund-raising costs are signi cant, organizations may wish to identify them separately in the nancial statements so that readers can relate fund-raising costs with the value of the funds raised.

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1210 Use the scatter/gather feature of Windows Sockets 20 to simplify the message sending and receiving functions in Program 12-1 and 12-2 1211 Ensure that serverSK is free of resource eaks (see Exercise 11-8 for more explanation) Do the same with serverSKST, which was modified to use the DLL in Program 12-4 1212 Extend the exception handler in Program 12-3 so that it reports the exception and exception type at the end of the temporary file used for the server results 1213 Extended exercise (requires extra equipment): If you have access to a UNIX system that is networked to your Windows system, port clientSK to the UNIX system and have it access serverSK to run Windows programs You will, of course, need to convert data types such as DWORD and SOCKET to other types (unsigned int and int, respectively, in these two cases) Also, you will need to ensure that the message length is transmitted in big-endian format Use functions such as htonl to convert the message lengths Finally, port serverSK to UNIX so that Windows systems can execute UNIX commands Convert the DLL calls to shared library calls 1214 Read about the Secure Sockets Layer (SSL) in MSDN and the Additional Reading references Enhance the programs to use SSL for secure client/server communication. Printing RoyalMail4SCC In .NET Using Barcode printer for Visual .Related: .NET WinForms EAN 128 Generating , Create Codabar ASP.NET , Print ITF-14 VB.NET

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To begin with, the fuzzy-rough QuickReduct algorithm initializes the otential reduct (i.e., the current best set of attributes) to the empty set. Using the fuzzy sets de ned in Figure 8.2 (for all conditional attributes), and setting A = {a}, B = {b}, C = {c} and Q = {q}, the following equivalence classes are obtained: U/A = {Na , Za } U/B = {Nb , Zb }.Using Barcode scanner for Visual Studio .NET Control to read scan read, scan image in .NET framework applications. Draw Barcode In Visual Basic .NET Using Barcode .Related: Make Interleaved 2 of 5 Excel , Intelligent Mail Generator C# , Printing Codabar .NET WinForms

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MOBILE SENSOR NETWORKS DEPLOYMENT in NET Draw Denso QR barcode in net generate, create barcode none in However, in this deployment algorithm the map is built ntirely from live, rather than stored, sensory data It also satis es an additional constraint: that each node must be visible to at least one other node Multi-robot exploration and map-building has been explored by a number of authors [100,106,109,111] who use a variety of techniques ranging from topological matching [100] to fuzzy inference [106] and particle lters [111] Once again, there are two key differences between these earlier works and the work described in Howard et al [98], where maps are built entirely from live, not stored, sensory data, and the deployment algorithm must satisfy an additional constraint (ie line-of-sight visibility).

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A distributed algorithm for the deployment of mobile robot teams has been described in [108], where the concept of virtual pheromones is introduced These are localized messages that are emitted by one robot and detected by nearby robots Virtual pheromones can be used to generate either gas expansion or guided growth deployment models The key advantage of this approach is that the deployment algorithm is entirely distributed, and has the potential to respond dynamically to changes in the environment This algorithm does, however, lead to relatively slow deployment; it is also unclear, from the published results, how effective this algorithm is at producing good area coverage A somewhat similar algorithm based on arti cial potential elds is described in Howard et al [104].

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