This Statement establishes standards for the way that public business enterprises report information about operating segments in annual financial statements and requires that those enterprises report selected information about operating segments in interim financial reports issued to shareholders.
Brainstorming is a process for developing creative solutions to problems. Alex Faickney Osborn, an advertising manager, popularized the method in 1953 in his book, Applied Imagination. Ten years later, he proposed that teams could double their creative output with brainstorming (Osborn, 1963). Brainstorming works by focusing on a problem, and then deliberately coming up with as many solutions as possible and by pushing the ideas as far as possible.
A non-linear brainstorming process, clustering makes the Design mind s interior, invisible associations visible on a page. Clustering becomes a self-organizing process as words and phrases are spilled onto the page around a center. The Sign mind begins to see pattern and meaning, and the writing flows naturally into a vignette. Here is an example of a five-minute writing activity (for both clustering and the writing of the vignette). The writer s first language in this case is German; even that did not stop her from writing fluently.