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Full Brief
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Tourist Drivers in Ireland come in different shapes and sizes but for the purpose of this article we are going to advise North American and European Visitors who are touring initially in a hired Car and who may settle at some time or another. We will examine the following scenarios:-
1. Demographics.
2. Current Driving Scene.
3. Learner Driver Statistics.
4. Roads Network.
5. Motorway Network.
6. Traffic Volumes.
The Demographics of Today's Ireland are unique not only in Europe but Globally. We have recently topped 4 million in the population for the first time in 150 years. and this means that despite our being at the top of the Growth ladder in Europe for almost ten years and enjoying great, no...unprecedented, prosperity we are creaking at the seams in many areas. The average age of the population is under 30 but the baby-boomer generation forms a large chunk of the population (expand)
The strain of such rapid growth on the fabric of society has had a huge impact on the area of Driving, Learning to Drive, Driving Schools, Driving Tests, Driving Legislation, Traffic Volumes, Fatal Accidents, and Servicing Delays.
Current Driving Scene
There has been an unprecedented rise in Learner Drivers on the roads due to two factors.
(1) Full Employment has meant that everyone who wants to work has a job or career and needs to get to it every day. Since it is commonplace to travel considerable distances to get to work due to your current home location or for Housing availability which is often only affordable at greater distances from the work place. Hence the need to have a car to get to work. It is not an option to be getting lifts from neighbours or even work mates, at least not in the long term.
(2) Since we are enjoying full employment with plenty of disposable income it is now possible for young Drivers to be able to purchase cars which would have been unthinkable just a few years ago! However the idea of taking lessons has not yet caught on to the degree that is necessary in order to produce a new generation of safe drivers. Legislation has not yet been enacted to bring us in line with our European neighbours. There are moves afoot as we speak since it has been brought to the notice of the politicians in Europe that Ireland is not complying with the E.U. Declaration from way back in 1991 about Learner Drivers being accompanied prior to the passing of a Driving Test!
Learner Driver Statistics
(1) There are approximately 406,000 provisional License holders on the Irish roads, which represent one in every five cars or approximately 20 %!
(2) The delays in Testing these Drivers and allocating full licenses to those successful in their Driving Tests have got steadily worse throughout the last two years as many proposals for the solution get discarded! The end result is an absolute tidal wave of Learner Drivers, who are not taking Lessons and when they do sit their Driving Tests, are not being successful due to the poor skills displayed!
(3) Moves are continuing to introduce a completely new regime of Licensed Driving Instructors who will then, given time, be able to make an impact on the poor results showing in Driving Tests. It is anticipated that mandatory tuition will also be introduced to bring about a much needed improvement in Learner Driver skills.
Roads Network
Roads in Ireland can be categorized in the following ways
(1) Motorways
(2) Dual Carriageways
(3) National Primary Roads
(4) Secondary Roads
(5) Rural Roads.
For this article we will examine the first two.
Motorways
Motorways are a relatively new phenomenon and still rather rare. Stretches of the Dublin to Cork and Limerick roads have recently been upgraded to Motorway status.
The M50 Motorway which rings Dublin is frequently very congested during Rush hours as you would expect. Motorway Sections, outside of the M50 are primarily of two lane construction.
Maximum speed was increased in January 2005 to120kph (75mph) up from 70mph to coincide with the Introduction of the new Metric Speed Limit system which does away with Miles per Hour in favour of Kilometres per Hour. Naturally all speed limit signs have been replaced with kph signs.(there are still some forgotten signs waiting to be replaced ...usually in Industrial Estates)
Generally drivers obey the speed limits on Motorways except for those individuals who are completely oblivious of Road Regulations and lacking in common sense and more importantly good Driving Skills!
Dual Carriageways
Dual Carriageways, particularly the newly built ones are almost identical to Motorways apart from two significant differences...the speed limit on a dual carriageway is 100kph or a fraction over 60mph and the signs are green and not blue as in the case of Motorways.
Size, Design, Engineering and Placement of these signs are identical to those found on Motorways.
There is a greater chance of Drivers exceeding the speed limits on carriageways primarily because the size of the Garda Traffic Corps means that it is likely that any infringement of the regulations will go unnoticed and unpunished!
Since most older Drivers have never had to take a Driving Test and most existing Learner Drivers have neither taken Driving Lessons nor sat a Driving Test, it is imperative that Tourist Drivers expect the worst from most Drivers around them.
We have a beautiful Country with unspoilt Scenery and mostly unpolluted waterways, a thriving Economy and probably one of the best educated workforces in Europe. Unfortunately these same superlatives cannot be levelled at the Driver population which is untrained, undisciplined, and ill equipped to cope with the volume of traffic on today's Irish roads. Remember 406,000 Learner Drivers means you will have them all around you on Dual Carriageways (and everywhere else for that matter)
In the rest of this series of articles we will examine the following...the three other types of roads together with:-
7. Irish Driving Faults.
8. Vehicles you will come across.
9. Common Danger zones
10. Common Mistakes.
11. Weather Conditions.
12. Cars for Hire.
13. How to recognise other Tourist Drivers.
14. Being aware of Irish Learner Drivers.
15. Common causes of Accidents
Robin Piggott is a Driving Instructor in Ireland who brings four decades of experience to his Astral Driving School based in Limerick. His newly refurbed web site can be found at http://www.astraldrivingschool.ie Here you can find a treasure trove of everything for the Learner Driver and also pages for the visitor who is contemplating Touring Ireland by Car. Pick up a free seven part mini course "Passing the Driving Test First Time" and stack the cards in your favour.
Men’s Briefs Have Come of Age to Imply Innovativeness
Men's underwear had been largely confined to two segments over the years: briefs and boxers. However, it has widened its horizon by introducing more and more fashionable products since the last few decades. The scenario has changed to such an extent that sporting trendy underwear is as essential to many men as owning stylish outer garments.
The first makeover of men's underwear happened in the 1950s with the launching of printing patterned and multihued undergarments. Men then had more number of choices before them and freed them from the shackles of boring white underclothing. But, underwear got its due recognition only during 1970s and 1980s with the attachment of the term ‘sex appeal' with them. Many reputed manufacturers like Calvin Klein, Jockey and Tommy Hilfiger came out in open with lots of designer underwear that caught the attention of masses.
Boxer briefs which were introduced into the market in the year 1990 posed the greatest challenge to traditional briefs. Labeled as tight boxers, this kind of underwear has got wide acceptance among teenagers around the world. Boasting similarity with boxer shorts, boxer briefs feature length in the leg part. Many athletes prefer them because of their from-fitting which is designed keeping a man's midsection in mind.
Numerous designs of boxer briefs include access flap, pouch, snap/button front, woven, knitted etc. Another form of boxer briefs is known as ‘trunk' which is bit narrower in the leg part and mostly used as a variety of swimwear. They are manufactured by all leading companies like Calvin Klein, Ralph Lauren, Jockey, Bonds, Hanes, and Under Armor.
You can buy the best of Calvin Klein undergarments and boxer briefs at cheapest prices from 1Underwearstore.com. Some of the brands include 365 Color Trunk, 365 Fashion Trunk, 365 Trunk, Pro Stretch Boxer Trunk and Pro Stretch Boxer Brief. It provides actual pictures and detailed product information for the convenience of its customers. All its products are closely inspected for quality. The company focuses its attention on each and every customer and offers flexibility to meet their particular needs. Through its efficient shipping network, it sends all the purchased products to your location quickly and safely. So visit the site and buy your favorite brands of underwear at low cost.
More details please visit here:
http://www.1underwearstore.com/
About the Author
Boxer Shorts,
Briefs,
White Briefs
Whats the difference between full consolidation and equity method of accounting?
In brief.
Exam tomorrow.
Thanks.
You consolidate subsidiaries while you apply equity accounting to the results of associates. In consolidation you have to go the whole hog, eliminating interco. balances as well as transactions, etc.
Consolidation Procedures
Intragroup balances, transactions, income, and expenses should be eliminated in full. Intragroup losses may indicate that an impairment loss on the related asset should be recognised. [IAS 27.24-25]
The financial statements of the parent and its subsidiaries used in preparing the consolidated financial statements should all be prepared as of the same reporting date, unless it is impracticable to do so. [IAS 27.26] If it is impracticable a particular subsidiary to prepare its financial statements as of the same date as its parent, adjustments must be made for the effects of significant transactions or events that occur between the dates of the subsidiary's and the parent's financial statements. And in no case may the difference be more than three months. [IAS 27.27]
Consolidated financial statements must be prepared using uniform accounting policies for like transactions and other events in similar circumstances. [IAS 27.28]
Minority interests should be presented in the consolidated balance sheet within equity, but separate from the parent's shareholders' equity. Minority interests in the profit or loss of the group should also be separately presented. [IAS 27.33]
Where losses applicable to the minority exceed the minority interest in the equity of the relevant subsidiary, the excess, and any further losses attributable to the minority, are charged to the group unless the minority has a binding obligation to, and is able to, make good the losses. Where excess losses have been taken up by the group, if the subsidiary in question subsequently reports profits, all such profits are attributed to the group until the minority's share of losses previously absorbed by the group has been recovered. [IAS 27.35]
Applying the Equity Method of Accounting
Basic principle. Under the equity method of accounting, an equity investment is initially recorded at cost and is subsequently adjusted to reflect the investor's share of the net profit or loss of the associate. [IAS 28.11]
Distributions and other adjustments to carrying amount. Distributions received from the investee reduce the carrying amount of the investment. Adjustments to the carrying amount may also be required arising from changes in the investee's equity that have not been included in the income statement (for example, revaluations). [IAS 28.11]
Potential voting rights. Although potential voting rights are considered in deciding whether significant influence exists, the investor's share of profit or loss of the investee and of changes in the investee's equity is determined on the basis of present ownership interests. It should not reflect the possible exercise or conversion of potential voting rights. [IAS 28.12]
Implicit goodwill and fair value adjustments. On acquisition of the investment in an associate, any difference (whether positive or negative) between the cost of acquisition and the investor's share of the fair values of the net identifiable assets of the associate is accounted for like goodwill in accordance with IFRS 3, Business Combinations. Appropriate adjustments to the investor's share of the profits or losses after acquisition are made to account for additional depreciation or amortisation of the associate's depreciable or amortisable assets based on the excess of their fair values over their carrying amounts at the time the investment was acquired. Any goodwill shown as part of the carrying amount of the investment in the associate is no longer amortised but instead tested annually for impairment in accordance with IFRS 3. [IAS 28.23]
Discontinuing the equity method. Use of the equity method should cease from the date that significant influence ceases. The carrying amount of the investment at that date should be regarded as a new cost basis. [IAS 28.18-19]
Transactions with associates. If an associate is accounted for using the equity method, unrealised profits and losses resulting from upstream (associate to investor) and downstream (investor to associate) transactions should be eliminated to the extent of the investor's interest in the associate. However, unrealised losses should not be eliminated to the extent that the transaction provides evidence of an impairment of the asset transferred. [IAS 28.22]
Date of associate's financial statements. In applying the equity method, the investor should use the financial statements of the associate as of the same date as the financial statements of the investor unless it is impracticable to do so. [IAS 28.24] If it impracticable, the most recent available financial statements of the associate should be used, with adjustments made for the effects of any significant transactions or events occurring between the accounting period ends. However, the difference between the reporting date of the associate and that of the investor cannot be longer than three months. [IAS 28.25]
Associate's accounting policies. If the associate uses accounting policies that differ from those of the investor, the associate's financial statements should be adjusted to reflect the investor's accounting policies for the purpose of applying the equity method. [IAS 28.27]
Losses in excess of investment. If an investor's share of losses of an associate equals or exceeds its "interest in the associate", the investor discontinues recognising its share of further losses. The "interest in an associate" is the carrying amount of the investment in the associate under the equity method together with any long-term interests that, in substance, form part of the investor's net investment in the associate. [IAS 28.29] After the investor's interest is reduced to zero, additional losses are recognised by a provision (liability) only to the extent that the investor has incurred legal or constructive obligations or made payments on behalf of the associate. If the associate subsequently reports profits, the investor resumes recognising its share of those profits only after its share of the profits equals the share of losses not recognised. [IAS 28.30]
Impairment. The impairment indicators in IAS 39, Financial Instruments: Recognition and Measurement, apply to investments in associates. [IAS 28.31] If impairment is indicated, the amount is calculated by reference to IAS 36, Impairment of Assets. [IAS 28.33] The recoverable amount of an investment in an associate is assessed for each individual associate, unless the associate does not generate cash flows independently. [IAS 28.34]
Computer Trades Are Focus in Wall Street Plunge
Investigators seeking an explanation for the brief stock market panic last week said Sunday that they were focusing increasingly on how a controlled slowdown in trading on the New York Stock Exchange , meant to bring about stability, instead set off uncontrolled selling on electronic exchanges, Graham Bowley and Edward Wyatt write in The New York Times.
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