The role of oral proficiency among students of foreign languages is regarded as highly important. In order to address certain limitations of classroom-based instruction, there has been an increase in the adoption of technologies and related strategies utilizing computer-mediated communication. The importance of authenticity and structure in synchronous computer mediated communication (SCMC) via online discussions has been established by previous research. As such, scaffolding and facilitation are necessary for SCMC technologies, such as teleconferencing, to effectively enhance oral proficiency. Empirical research has confirmed the effectiveness of facilitated online discussions using structured, authentic, and scaffolded activities. However, while participants reported positive results in terms of oral proficiency, disadvantages were discovered. Based on content analysis of stakeholder feedback, four key themes have emerged from the data.
          The lack of a video component to SCMC sessions was noted as a disadvantage, at least compared to traditional face-to-face conversations. Body language and facial expressions are important components of communication. In addition to important visual cues from body language and facial expressions, which are missing in voice-based SCMC activities, multimedia components impact the degree to which participants are able to express and explain their points of view.
          Attendance was raised as another important issue, as it was often difficult to reach a compromise on a time that was acceptable for all participants. One solution may be the use of an asynchronous voice-based platform for supporting interactions using audio posts. While synchronous activities have many potential advantages for learning, some studies have noted that attendance and convenience are factors highly valued in asynchronous contexts.
         Related to insufficient visual cues and face-to-face interaction was a resulting lack of a sense of connection or community among group members. Although there was the opportunity to discuss thematic materials online, there was less personal interaction and, as a result, poor group cohesion. One solution lies in the integration of social networking elements, which can be incorporated into online platforms that support the use of various tools for sharing, connecting, and providing feedback. Recent research has also confirmed that social networking tools have an impact on supportive interaction, emotion, perceived support, and sense of community.
         Finally, lack of preparation was another factor impacting the efficacy of technologies for enhancing oral proficiency. While students were provided with the materials and instructions necessary to prepare for online discussions, some students had difficulties responding to unexpected questions or “free talk” scenarios in synchronous discussions. Sufficient time to develop a response, seek out supporting information, and rehearse their response or feedback to peers may provide participants with a distinct advantage by scaffolding them in participating in authentic synchronous discussions.

         The treatment of intangible assets in the field of accounting has been steadily gaining attention. By applying a resource-based view of the firm, intangible resources can be seen as the fundamental drivers of a firm’s sustained profitability. Evidence suggests that firm intangibility is positively related to the persistence of firm-specific profits. However, there is a current lack of guidance and regulation for the disclosure and reporting of financial data concerning investments in intangibles. In addition, there is a general lack of international harmonization of such standards.

          This problem can be approached from the perspective of innovation, which suggests that the economic properties of intangible assets are not reflected in current accounting principles. There is certainly a great deal of room for improvement in current standards, but some general guidelines have been developed. 

          We must first begin by defining intangible assets. Intangible assets are largely defined by a lack of physical substance. For example, accounts receivable and financial investments lack such a physical substance but are nevertheless classified as tangible assets on the balance sheet. This is why it is required that intangible assets be “non-monetary.” This assures that the asset itself is not a financial instrument or cash equivalent. 

          The International Accounting Standards clearly define three fundamental requirements for intangible assets that must be considered for accounting purposes. First, the asset must be identifiable. The intangible asset must be distinct from other assets, meaning that it could, theoretically, be separately identified and sold or transferred to another firm. 

         Secondly, the asset must be controllable, meaning that legal rights of ownership are clear and defensible. Additionally, the firm must be able to exert some degree of control over the intangible asset, in order for it to be considered an asset. The controllability requirement ensures that direct manipulation of the asset is possible, and that the asset is not merely at the whim of external variability or instability.             The third fundamental requirement is that future economic benefits exist, if the intangible asset’s benefits are related to either revenue or cost savings. As with physical assets, such as manufacturing equipment, the ability of the asset to generate income is a fundamental accounting requirement. Assets, by definition, must have either a commercial or exchange value.

         The important role of self-determination theory and its three core elements of autonomy, competence, and relatedness on learners’ anxiety has often __31__ evaluated from the perspective of basic psychological need satisfaction. __32__ , ongoing research is investigating the role of autonomy, competence, and relatedness in terms of learning engagement among limited English proficiency students. However, this focus, which is primarily concerned with the satisfaction of psychological needs, has tended to neglect the impact of psychological need thwarting (PNT). In fact, evaluating the construct of PNT in the context of remedial English instruction may __33__ important findings and implications for designing instructional interventions for students who are struggling with English. Self-determination theory emphasizes the importance of connectedness (relatedness or social awareness) and other specific __34__ such as autonomy (including selfawareness and self-management). One relevant example is that of “advising” remedial learners, based on self-determination theory, which emphasizes __35__ self-reflection and self-regulation.