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- Language: English
This research study aims to find out the way how goodwill should be evaluated. This paper is about accounting for goodwill which will provide general information about goodwill value, especially of public companies. Additionally, I will discuss sources of goodwill, the importance of goodwill, why it is important to evaluate goodwill correctly, and what methods have been applied to evaluate goodwill. This thesis will analyze the advantages and disadvantages of both methods of accounting for goodwill which are the impairment testing method and the amortization method. This study is done by researching studies, journal articles, reviews, books, and websites about accounting. Lastly, this study will provide a suggestion for how goodwill should be evaluated effectively.
The catalytic hydrogenation of nitroarenes is an environmentally benign technology for the production of anilines, which are key intermediates for manufacturing agrochemicals, pharmaceuticals and dyes. Most of the precious metal catalysts, however, suffer from low chemoselectivity when one or more reducible groups are present in a nitroarene molecule. Herein we report FeOx-supported platinum single-atom and pseudo-single-atom structures as highly active, chemoselective and reusable catalysts for hydrogenation of a variety of substituted nitroarenes. For hydrogenation of 3-nitrostyrene, the catalyst yields a TOF of ~1,500 h-1, 20-fold higher than the best result reported in literature, and a selectivity to 3-aminostyrene close to 99%, the best ever achieved over platinum group metals. The superior performance can be attributed to the presence of positively charged platinum centres and the absence of Pt–Pt metallic bonding, both of which favour the preferential adsorption of nitro groups.