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Having access to telephones and the increasing variety of new uses for them invariably led to all sorts of fun for the average phone phreak. (It was quite common in the hacker world to append a ph to any word with an f if it had anything at all to do with phones, such as phreak, phriend, or phraud. Sometimes the exact opposite was true, which resulted in the word fone popping up every now and then.) Of course, fun in the hacker world usually translated to trouble in the real world, which pretty much summed up where hackers fit in societywise. Our innocence and adventure was always seen as evil and threatening to the uninitiated who couldn t seem to understand what motivated these strange individuals to go and play with phones for hours on end. As a result of our hard work, we would share whatever strange phone numbers we were able to discover with anyone who was interested in hearing about them. Because there weren t as many methods of communication as there are today and because there were significantly less phone numbers floating around, discoveries like the ones that follow seemed to mean a lot more. And then, of course, there was one of the all-time favorite phone phreak pastimes: running a teleconference. The unparalleled pleasure of hooking several dozen of your closest friends together and going on a telephonic voyage around the world was something so few people could even conceive of in the 1980s. And yet, everyone in the hacker community had some sort of encounter with teleconferences back then. Some were even rumored to have spent most of the decade connected to one.

1 A newly set up dot-com entity has engaged you as its financial advisor The entity has recently completed one of its highly publicized research and development projects and seeks your advice on the accuracy of the following statements made by one of its stakeholders Which one is it (a) Costs incurred during the research phase can be capitalized (b) Costs incurred during the development phase can be capitalized if criteria such as technical feasibility of the project being established are met (c) Training costs of technicians used in research can be capitalized (d) Designing of jigs and tools qualify as research activities Answer: (b) 2 Which item listed below does not qualify as an intangible asset (a) Computer software (b) Registered patent (c) Copyrights that are protected (d) Notebook computer Answer: (d) 3.

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It seems logical that people from big families are destined to be overweight. Science has made great strides in understanding the very complicated issue of why some people are more predisposed to gain weight than others. Almost every week we see new studies published about various genetic components of weight gain and obesity. A few years ago, there was tremendous interest in the discovery of leptin, a hormone thought to be the messenger sent from fat cells to the brain to regulate eating. Rats that did not produce leptin became obese just as people who do not produce insulin get type 1 diabetes. It was argued that people who were overweight or obese somehow had a genetic breakdown in this system and did not produce enough leptin. It was quickly discovered, however, that obese people tend to have higher levels of leptin than those who are thin, and the way leptin works in the body is much more complicated than being a matter of a simple de ciency. In fact, leptin functionality resembles the insulin resistance found in the metabolic syndrome that leads to type 2 diabetes. It seems that when fat cells send leptin through the bloodstream to the brain to tell the brain to stop eating because the body has plenty

The <xsd:keyref> element contains an <xsd:selector> element and an <xsd:field> element. The xpath attributes of those elements indicates by means of two XPath location paths that the key information (sorry for the pun!) is located in the LocationID attribute of the <Person> element, which is a child of the <Staff> element. The <xsd:keyref> element indicates where a ref-

Which of the following items qualify as an intangible asset under IAS 38 (a) Advertising and promotion on the launch of a huge product (b) College tuition fees paid to employees who decide to enroll in an executive MBA program at Harvard University while working with the company (c) Operating losses during the initial stages of the project (d) Legal costs paid to intellectual property lawyers to register a patent Answer: (d) 4 at Once recognized, intangible assets can be carried (a) Cost less accumulated depreciation (b) Cost less accumulated depreciation and less accumulated amortization (c) Revalued amount less accumulated depreciation (d) Cost plus a notional increase in fair value since the intangible asset is acquired Answer: (b) 5 Which of the following disclosures is not required by IAS 38 (a) Useful lives of the intangible assets.

(b) Reconciliation of carrying amount at the beginning and the end of the year (c) Contractual commitments for the acquisition of intangible assets (d) Fair value of similar intangible assets used by its competitors Answer: (d).

who use the cars are occasionally reacting with surprise maybe because the way the controls are applied is sometimes clumsy.

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