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Ifr Certified
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All of the Imperial Swing clubs around the St. Louis area teach new dancers that when executing their six-count footwork, they have to take 8 steps for every 6 beats of the music. On the first triple step count of 1 and 2, which is verbalized as "tri-ple-step," dancers learn to take 3 steps during these 2 beats of the music. On the second triple step count of 3 and 4, which is also verbalized as "tri-ple-step," they take another 3 steps during these 2 beats of the music. On the concluding double step count of 5 - 6, which is verbalized as "rock-step," they take 2 steps during these last 2 beats of the music. In other words, the male dancer and his partner have to take a total of 8 steps (making 8 distinct, foot-to-foot weight shifts) during the first 6 beats of the music.
Most swing, jazz and rock songs are divided into four choruses that are played after the song's beginning melody called an introduction and before its ending melody called an exit. These four choruses are composed of two 32-count phrases (AA) which are similar in melody but different in lyrical content; a bridge (B) where the singer stops singing or a melody is played which gives the song contrast because it is musically and lyrically different from the other three choruses; and then a final 32-count phrase (A). This classic song form is abbreviated as: INTRO - AABA - EXIT. Musicality is simply an all-inclusive buzzword for the description of a dancer's interaction with the AABA song structure. It explains this interaction using musical terminology like beats (or counts), measures (or bars), notes and phrases; and it is very important for a dancer to learn this vocabulary because as Jan Altman, dance director of the St. Louis Imperial Swing Dance Club says: "you can choose to make dancing as easy or as challenging as you want; however, the easier that you make it, the harder it is for you to become very good at it."
Since a measure (bar) is 4 beats (counts) of the music and the footwork count of Imperial Swing is usually 6 beats (or one and a half measures), it is actually more challenging for the male dancer to lead his partner smoothly using six-count footwork than if he uses eight-count footwork because the latter count gives him the two additional beats that he needs to seamlessly complete his footwork on the second measure of the music. Because neither a mini phrase of 8 beats (or 2 measures), a minor phrase of up to, but not including 32 beats, nor a major phrase of 32 beats (or 8 measures), are divisible by 6 beats, the male dancer must subsequently add a 2, 4, 6 or 8 beat combination of steps necessary to "phrase" correctly and complete his footwork at the end of each 32 beat chorus. To accomplish this, for example, he may begin his dance with an eight-count pattern and then complete his 32 count phrase using four six-count patterns. In other words, a dancer must learn a variety of different 2, 4, 6 or 8 beat moves in his classes and then incorporate them into his patterns in order to dance in time with the music.
Timing is the structure of music and the "time signatures" of different music styles tell dancers how many beats there are to a measure and which note is used to represent that beat. Swing music uses 4/4 timing; that is, there are 4 beats to a measure (4 /4) and the quarter note gets the beat (4/ 4). Rhythm is the dancer's (and musician's) interpretation of the individual notes. There are basically two types of dancers. The first dancer does not interpret the music; instead, he forces his patterns onto the music. The second dancer does interpret the music and he leads his patterns so that they follow the music. To use a sports analogy, let's consider the football player (dancer) who is running the ball (dancing) back to the opposing team's goal line (end of the song) at the end of the fourth quarter. Using the classic INTRO - AABA - EXIT song form that is described above, the kick-off and interception of the ball is the INTRO to the song. The ball carrier running down the field to the 25 yard line is the first 32-count phrase (A); continuing his run down the field to the 50 yard line is the second 32-count phrase (A); continuing his run down the field to the 75 yard line is the "bridge" which usually has 32 counts but it always has an even number of beats (B); crossing the goal line with the ball is the last 32-count phrase (A); and the end zone, where the player completes his run after his winning touchdown, is the EXIT. In other words, the rhythmic dancer, who always interprets the structure of a song and then lets the timing of the music tell him both what to do with his feet and when to finish his steps is "phrasing" correctly. He is the best of the two different types of dancers mentioned above because his understanding of musicality enables him to move in time with the music!
Copyright © 2008 by Henry H. "Skip" Culver, Jr. Member of the West County Swing Dance Club and the author of: Imperial Swing Dancing (visit: http://www.ImperialSwing.com)
Henry H. "Skip" Culver, Jr. is a member of the West County Swing Dance Club in St. Louis Missouri. He is a Gold Seal Instrument Flight Instructor and the author of the bestselling book on navigation titled: IFR 'Pocket Simulator' Procedures that was selected as the Main Selection of the Jeppesen Aviation Book Club. In 2000 Skip turned his attention from aviation towards the dance floor. He became a Certified Swing Dance Instructor in 2004, and then with over seven years of detailed notes from various classes and workshops in hand, he began assembling the Imperial Swing Dancing manual which he published in June of 2007. Skip is a frequent contributor of articles on swing dancing to different club newsletters throughout the United States.
Implementing IFRS
Since we are talking of accounting standards which are acceptable internationally, thus the quality of such standards making them stable and dependent in the long run for better presentation of financial information is of great importance. Permanency of economic, natural and political factors have great role to play in the growth and stability of circumstances in which wealth of a nation grows. The stable economies are considered to be preferred destinations for the international investors to invest and grow their wealth along with the growth of that country. This may have been a reason to create an accounting standard guiding us how to neutralize the impact of hyperinflationary nature of an economy by adjusting the accounts in a way to make them more relevant and reliable in the international scenario.
IAS-29 i.e. Financial Reporting in Hyperinflationary Economies deals with a situation where in an entity finds it difficult to report its performance due to currency of a hyperinflationary economy. Unless suitably dealt with, reporting of financial information will present distorted picture of an entity which if considered by the users may prove fatal while making business decisions.
Hyperinflationary economies have not been defined by the standard in an exhaustive manner but economies with following characteristics may be treated as hyperinflationary economies.
Þ The general population prefers to keep its wealth in non-monetary assets or in a relatively stable foreign currency. Amounts of local currency held are immediately invested to maintain purchasing power.
Þ The general population regards monetary amounts not in terms of local currency but in terms of a relatively stable foreign currency. Prices may be quoted in that currency.
Þ Sales and purchases on credit take place at prices that compensate for the expected loss of purchasing power during the credit period, even if period is short.
Þ Interest rates, wages, and are linked at a price index: and
Þ The cumulative inflation rate over three years approaches, or exceeds 100%
Again it is a matter of judgment as to when a economy will said to be out of hyperinflationary state. The commonly used principle is when cumulative inflation rate over three years falls below 100%. It is assumed that all the entities will stop implementation of IAS 29 from the same date to comply with the principles of comparability and basis of uniformity.
Restatement of financial statements in the case of an entity working in a situation where functional currency is passing through the hyperinflationary economic syndrome is generally expected to be carried as per IAS 29. But in a situation where the parent company is situated at a place where functional currency is passing through hyperinflationary economic conditions but its subsidiary is situated out of such place, the financial statements of parent company only has to be restated as per IAS 29. In case functional currency of subsidiary is passing through hyperinflationary economic and not the parent company under such circumstances only financial statements of subsidiary have to be restated and not the parent company.
The procedure to restatement of Financial Statements is to identify non-monetary and monetary items in the statement of financial position (Balance Sheet). Non monetary items can be plant, property, inventories, investments, goodwill and intangible assets. Monetary assets are cash, receivables, payables and loans which are fixed in monetary terms. Non-monetary items are adjusted using general price index, the reason being that such assets are stated at amounts that were current at their date of acquisition which is usually different from the date at which financial statements are prepared. No adjustment is to be carried in case of monetary items the reason being that all such items are already carried at amounts that are current at the end of the reporting period.
Items disclosed in profit & loss or other comprehensive statement of account need to be expressed in the terms of measuring unit current at the end of the reporting period. This requires amounts to be restated by applying the change in the general price index from the dates when the items of income and expenditure were initially recorded to the date to which the statement of financial is prepared. The gain or loss on the net monetary position is included in net income.
An entity need to disclose by providing explanation with respect to financial statements and the comparative information to the fact that measuring unit has been applied at the end of reporting period to take into account general inflationary increases. Basis of preparation of financial statements have to be disclosed e.g. historical cost method. Changes in the price index should be disclosed comprising of rate at the end of the reporting period and the movement of index in the current and previous period.
DILIP K RAINA –Chartered Accountant
B.Com; FCA (ICAI); PGDFM; PGDCA; DBM; Cert. IFRS (ICAEW); Microsoft Certified IT Professional: Application for Microsoft Dynamics NAV.
About the Author
I am considering purchasing a single engine 4 or 6 place plane?
I would like some ideas on how I may make a couple of bucks while flying. I am not a commercial pilot. I am IFR and multi certified. I have thought about taking an occasional photographer up for ariel photos but those jobs would be few and far between. I would like something I could do pretty much on my schedule. Like making local deliveries or such and who should I check with?
Aviophag is 100% correct on every detail. You CANNOT charge people money to take them flying or carry their goods by air. PERIOD. People can help share your expenses, but if you don't share equally (where you carry at least 50% of the financial burden), then it starts looking very suspicious to the Feds. Taking photographers up and charging them money for the privilege makes you a commercial pilot for which you need a commercial pilot license. The same is true of "making deliveries", whatever that happens to be. That puts you in the commercial airfreight business.
However, if you started a bonifide aerial photography company, then flying would be incidental to the conduct of your business, but it would be the sales of your photos that would generate the revenue. If you had a partnership with a professional photographer where he takes the photos and you do the flying, that is also ok, but you would be sharing in whatever revenue he earns and he would share in your flying expenses, but he could not pay you directly for your services. You would have to have a legally licensed partnership for this to work.
Likewise, lets say you started a seafood company and delivered seafood by air to various places on a regular schedule. Your revenue is generated by the sale of seafood and flying is incidental to that business. As long as you own the seafood (or whatever commoditity you are carrying) and sell it at the end of the flight, the flying is again considered "incidental" to your business, but if someone else owns that seafood while you are carrying it, then that is considered commercial flying. If you and the seafood merchant form a legal business partnership, where you have a formal agreement for sharing expenses and revenue, then you would be ok.
It can be a very fine line between commercial flying, and incidental flying required in the conduct of a business. Any such business needs to be properly legalized with appropriate federal, state, county and city business licenses, insurance coverage, and so forth. If you cross state lines in the conduct of a business, then you have to abide by the various intersrtate commerce regulations of the states involved as well as the federal government..
Not least in importance, whoever insures your aircraft needs to know if your airplane is going to be used for the conduct of a business. If you do not tell them about such an arrangement and you have an incident or accident that damages your aircraft ans / or someone elses property, they will not only refuse to pay a claim, you would be wide open for a lawsuit with no protection. Bye-bye airplane, bank account, home, etc.
Be very careful in what you choose to do and how you choose to do it in order to stay legal.
Aspen Avionics Achieves Certification for Class III Primary Flight Display
Albuquerque, NM, July 7, 2010: Aspen Avionics announced today that the Federal Aviation Administration (FAA) granted Technical Standard Order (TSO) Authorization for the Evolution EFD1000C3 Pro Primary Flight Display (PFD) for Class III aircraft.
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