Xem 1-20 trên 63 kết quả Separation issues
  • These accounts ultimately provide the same benefits as other investment packages—growing capital in a systematic process using professional investment managers to help people achieve their financial objectives—but they may do so with greater satisfaction.The real issue is not whether they provide benefits (they do), but how and for whom they should be employed.

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  • This version was issued in January 2008 and includes subsequent amendments resulting from IFRSs issued up to 31 December 2008. Its effective date is 1 July 2009. IAS 27 Consolidated and separate financial statements was issued by the International Accounting Standards Committee in April 1989. It replaced IAS 3 Consolidated Financial Statements (issued in June 1976) except in so far as IAS 3 dealt with accounting for investments in associates. IAS 27 was reformatted in 1994, and limited amendments were made by IAS 39 in 1998 and 2000.

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  • The Committee of Sponsoring Organizations of the Treadway Commission (COSO) in 1992 issued Internal Control – Integrated Framework to help businesses and other entities assess and enhance their internal control systems. Since that time the Framework has been recognized by executives, board members, regulators, standard setters, professional organizations and others as an appropriate comprehensive Framework for internal control. Also, changes have taken place in the financial reporting and related legal and regulatory environments.

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  • A representative sample survey of 1273 persons aged 60 and older living in private households was conducted in an area covering over half of Cambodia's population which includes Phnom Penh and the five most populated provinces (Kampong Cham, Kandal, Prey Veng, Battambang, and Takeo). 1 The location of the provinces covered are shown in Figure 1. Sampling procedures are described in detail in Appendix A. Samples were drawn separately for Phnom Penh and the other five provinces taken collectively using somewhat different procedures for the two domains.

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  • Independent Component Analysis (ICA) is a signal-processing method to extract independent sources given only observed data that are mixtures of the unknown sources. Recently, Blind Source Separation (BSS) by ICA has received considerable attention because of its potential signal-processing applications such as speech enhancement systems, image processing, telecommunications, medical signal processing and several data mining issues.

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  • Brian Snow is a river guide on the Columbia River. Typically brian takes tourists around 30 to 80 miles upriver. Round trip takes anywhere from 2 to 8 hours before returning to dock. Brian has noted that overall fuel costs vary based on “miles upriver” and he is considering changing his guide fee to separately charge customers for estimated fuel costs. Below Brian’s log for 15 typical days showing “miles upriver” and “total fuel cost”.

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  • The importance of sustainable management of non-market forest goods and services has increased during the last few years. This is also reflected in a number of policy documents within the EU. The new EU Rural Development Regulation speaks about the “non-productive investments", as investments to enhance the public amenity value of forests. The stakeholder consultation process within the EU Forestry Strategy and the report of the strategy’s implementation identify the issue of creating markets for currently non-market forest goods and services as an emerging issue.

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  • One of the most fundamental Dodd-Frank changes affecting private funds is the elimination of the “private advisers” exemption from registration with the SEC as an investment adviser (also known as the “15-client” exemp- tion). In its place, Dodd-Frank created several new, but less comprehensive, exemptions, with the result that most U.S.

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  • Calculation of disposal costs may involve a set of tasks. It may be necessary to calculate material flows (an engineering exercise) from the plant's production process so that wastes can be desegregated and tracked. These material flows will then have to be translated into disposal costs. This calculation can be complex. Consider the issues that arise if the waste is destined for landfill disposal. First, there will be marginal disposal costs associated with transport of the waste. Second, the waste's contribution to landfill costs must be calculated.

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  • The prospect of human cloning has been one of the most emotive and divisive issues to face UN negotiators and the international community in recent years. Despite widespread consensus amongst nations regarding the desirability of banning reproductive cloning, efforts to negotiate an international convention ground to a halt due to fundamental divisions regarding so-called research or therapeutic cloning.

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  • Do you agree or disagree with the following statement? Boys and girls should attend separate schools. Use specific reasons and examples to support your answer. Whether boys and girls should attend separate schools is a controversial issue.

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  • This is the first of two reports that address the complex issue of incorporating the needs of climate research into the National Polar-orbiting Operational Environmental Satellite System (NPOESS). NPOESS, which has been driven by the imperative of reliably providing short-term weather information, is itself a union of heretofore separate civilian and military programs. It is a marriage of convenience to eliminate needless duplication and reduce cost, one that appears to be working.

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  • There are no criteria available to judge the quality of these crea- tive expressions, because, as Wall states, aesthetic criteria are only valid within the classic disciplines—painting, drawing, sculpture, the graphic arts, and photography. These ‘canonical forms’ are still thriving, by the way, in spite of all efforts by artists to subvert them from within; but they thrive as a separate sector within contempo- rary art, as a genre with its own laws and standards.

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  • The provisions for embedded derivatives in IAS 39 apply to derivatives embedded in insurance contracts or financial instruments with discretionary participation features, within the scope of IFRS 4. However, if the embedded derivative is itself an insurance contract or a financial instrument with a discretionary participation feature within the scope of IFRS 4, it need not be separated and measured in terms of IAS 39.

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  • Thea Brown is Professor of Social Work and Director of the Family Violence and Family Court Research Program at Monash University. She has served on Family Court committees and on the Commonwealth Family Law Pathways Advisory Group. Dr Renata Alexander is Senior Lecturer in Law at Monash University and a member of the Victorian Bar. She was Deputy Registrar in the Family Court and is the author of Domestic Violence in Australia, 3rd edition. ..THEA BROWN RENATA ALEXANDER Understanding the issues facing human service and legal professionals .

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  • Although evidence supporting this view of the neural mecha- nisms underlying aesthetic appreciation seems to be accumulating, a number of issues are raised by the findings reported in these studies and the discrepancies among them. There are at least two pressing issues. First, what factors are responsible for the observed discrepancies in the results of the studies reviewed above? For in- stance, although several studies report enhanced high-level per- ceptual processing, different studies have identified the enhancement variously in occipital, temporal or parietal cortices.

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  • Our estimates suggest that the economic impact of socioeconomic inequalities in health is likely to be substantial. While the estimates of inequalities-related losses to health as a ‘capital good’ (leading to less labour productivity) seem to be modest in relative terms (1.4% of GDP), they are large in absolute terms (€141 billion). It is valuing health as a ‘consumption good’ which makes clear that the economic impact of socioeconomic inequalities in health is really huge: in the order of about €1,000 billion, or 9.5% of GDP.

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  • Following are three separate transactions that pertain to prepaid items. Evaluate each item and prepare the journal entries that would be needed for the initial recording and subsequent end-of-20X3 adjusting entry. Assume the company uses the balance sheet approach, and the initial recording is to an asset account. The company has a calendar year-end and does not make any adjusting entries prior to December 31.

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  • As stated above, the database used for this study is the Credit Register of the Bank of Spain (CIR). This database records monthly information on all loans granted by credit institutions (banks, savings banks, cooperatives and credit finance establishments) in Spain for a value of over 6,000 euros. The CIR’s data distinguishes between companies and individuals. Among the latter it is possible to identify those undertaking business activities (individual businesspersons).

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  • Furthermore, in order to boost innovative drugs and health solutions in Europe the Health Theme makes a major effort into investigator-driven clinical trials in various fields. With a focus on brain-related diseases, diabetes, and cancer (incorporating life style issues and social determinants of health) the 2011 work programme addresses major health-related societal challenges. Finally, with a focus on antimicrobial drug resistance and emerging epidemics, the Health Theme continues to address global health issues of utmost importance.

    pdf45p quynho77 10-11-2012 19 0   Download

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