FRS 9 (November 1997). FRS 9 sets out the definitions and accounting treatments for associates and joint ventures, two types of interests that a reporting entity may have in other entities.RS 9 (November 1997). FRS 9 sets out the definitions and accounting treatments for associates and joint ventures, two types of interests that a reporting entity may have in other entities.
1 Strain (injury) , an injury to a muscle in which the muscle fibers tear as a result of over-stretching.2  Strain (manga) , a 1996 manga written by Yoshiyuki Okamura, and illustrated by Ryoichi Ikegami. Strain (injury) , an injury to a muscle in which the muscle fibers tear as a result of over-stretching. 2  Strain (manga) , a 1996 manga written by Yoshiyuki Okamura, and illustrated by Ryoichi Ikegami.
Strain = A change in shape or volume in response to a stress. Stress is the cause, strain is the effect! There are three types of stress: 1) Compressive stress  Forces that squeeze or push toward one another from opposite directions (cause shortening or flattening). 2) Tensional stress  Forces that pull away from one another in opposite directions (cause stretching or extension). 3) Shear stress  Forces that are offset from one another and operate in opposite directions (cause a shear strain). The behavior of rock during stress depends on: 1) The type of rock. 2) The type and amount of stress.