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.
Unlike most project management skills and methods, the first stages of the brainstorming process is ideally a free-thinking and random technique. Consequently it can be overlooked or under-utilized because it not a natural approach for many people whose mains strengths are in systems and processes. 'task' does not necessarily have to be called a 'project' in order for project management methods to be very useful in its planning and implementation. Even the smallest task can benefit from the use of a well-chosen project management technique or tool, especially in the planning stage.