Corporate Governance

Repast and Repaste

Repast and Repaste Repast and Repaste Repast and Repaste By Maeve Maddox The old-fashioned word repast, meaning a meal, is still used by modern speakers, but rarely and self-consciously. Its rarity may explain the fact that many writers who do use it don’t know how to spell it. Here are some examples the misspelling of repast found in print and online: And don’t the Bedouin fry locusts in oil for a tasty repaste? we steered our sturdy craft to dock at a charming little riverside sandwich shop for a tasty repaste and a break from the ride. Two wild pigs provided a tasty repaste for about 25 folks enjoying a tasty repaste of four Quaker Chewy Peanut Butter Chocolate Chip granola bars The spelling and pronunciation of the noun repast conform to modern English spelling conventions. The letter a between consonants represents the short vowel sound, /à ¦/ as in past. Adding an e to the end of the word changes the short a to a long a, /eÉ ª/ as in paste. The spelling repaste does exist for two verbs. 1. repaste: verb. paste again. Say you’ve made a collage by pasting flowers and leaves to a piece of cardboard. What do you do if it starts falling apart? You repaste the bits that have fallen off. 2. repaste: verb. replace the thermal glue between the CPU and the heatsink in your computer. I’m on shaky ground here, but I’ll try to explain this one for fellow nongeeks. While cruising the web looking for incorrect spellings of repast, I discovered that computer gamers are concerned about the necessity to â€Å"repaste.† Computers contain something called a heatsink that draws heat away from the CPU (Central Processing Unit). The CPU and the heatsink are separated by a viscous substance called thermal grease or thermal paste that improves the efficiency of the heat sink by filling any tiny gaps that might exist. As I understand it, computer gaming generates a lot of heat and sometimes the thermal paste dries up, becoming less effective. A gamer â€Å"repastes† by opening the computer, scraping off the dried paste and replacing it with fresh. Other terms for the viscous material are thermal gel, thermal compound, heat paste, heat sink paste and heat sink compound. Bottomline: If you’re writing about food, spell it repast. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:"Because Of" and "Due To" 41 Words That Are Better Than GoodWhen Is a Question Not a Question?

Accounting for Defined-Benefit Schemes under IAS 19, Segmental Research Paper

Accounting for Defined-Benefit Schemes under IAS 19, Segmental Reporting - Research Paper Example There were some recent changes made in IAS 19 during June 2011 by the IASB and it has a significant impact on the accounting procedures to be followed by the entities regarding defined benefit schemes in the form of pension funds. The time was just right for these changes to take place because it was long awaited by people for IASB to make such changes. One of such change in the accounting of defined benefit plans is the recognition of changes in pension-related liabilities or assets to the immediate effect. Only Other Comprehensive Income (OCI) will include the actuarial profit or loss of an entity now. Previously there was another option of including such profit or loss in the income statement or making use of corridor approach by allowing deferred recognition of such profits and losses. This change can have a significant effect on the entities using the corridor approach by increasing the volatility in its balance sheets. The recent revision of IAS 19 reduces the complexity regarding the requirement of different accounting treatments to be followed in case of amendments in the plan or its curtailment. The accounting treatment of service costs in past whether it is vested or unvested is now aligned together. Costs related to defined benefit schemes are now required to be segregated into three different components, namely, service costs which should be presented in profit and loss statement, finance cost which includes the net interest of liability of defined benefit schemes and re-measurements that are to be included in OCI.