Index 1 Introduction to segmental reporting 2 2 Origin of segmental reporting 2 2.1 The fineness-theorem 2 2.2 Market efficiency theory 2 2.3 Agency theory 2 2.4 Accounting theory 3 3 The most important segmental reporting standards 3 3.1 International Accounting Standard 14 (IAS 14) 3 3.1.1 The International Accounting Standards Committee 3 3.1.2 The International Accounting Standards Board 4 3.1.3 IAS 14: Segment reporting 4 3.1.3.1 Objective of IAS 14 (revised) 4 3.1.3.2 Applicability
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TOURO UNIVERSITY INTERNATIONAL MICHAEL REXROAD ❖ OCCUPATIONAL HEALTH AND SAFETY MHE 510 CASE ASSIGNMENT MODULE THREE Dr. Heidi D. Sato Dr. Larry Hoff 2 June 2010 Introduction: The problem of Noise Induced Hearing Loss (NIHL) has been an ongoing issue in the industrial environment. Even with the best hearing loss prevention program the human factor‚ or non-compliance is the primary reason for this issue
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The Health and Safety at Work Act 1974 is the major piece of the health and safety legislation in Great Britain. It provides the legal framework to promote‚ stimulate and encourage high standards. The Act‚ when first introduced‚ provided an integrated system dealing with workplace health and safety and the protection of the public from work activities. By placing general duties upon employees‚ employers‚ the self-employed‚ manufacturers‚ designers and importers of work equipment and materials‚ the
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Let’s open our Bibles together to Philippians 3. We are continuing our series entitled “Joyful Living”. Today we are going to be looking at Philippians 4:1-4. The title of my sermon is: “Resolving Conflicts God’s Way”. In Philippians 4:1-4‚ Paul addressees the problem of disunity in the church and gives us some practical and valuable advices on how to resolve relational conflicts God’s way. (read). “William Borah was a prominent Republican Senator from Idaho. Everyone who knew Idaho’s Senator respected
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ASSIGNMENT SUBMISSION SHEET Course Title: BSC (Hons) in Accounting and Finance Module Title: CORPORATE REPORTING Team Members: 1. LEE KEE TAR‚ UB: 11034518 2. JULIANA BTE ABDUL RAHMAN‚ UB: 11034517 3. VITHIA SUBRAMANIAM‚ UB: 11034521 4. ANG MING LIANG‚ UB: 12038344 Title: SEGMENT DISCLOSURE ARE WIDELY REGARDED AS SOME OF THE MOST USEFUL DISCLOSURE IN FINANCIAL REPORTS BECAUSE OF THE EXTENT TO WHICH THEY DISAGGREGATE FINANCIAL IMFORMATION
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Reflective Account on Being Able To Respond To Emergency Situations I am in the garden with one teacher and two other teaching assistants on 20/09/2012. The garden activity centre is out‚ and there are various activities set at different areas. I am walking around the garden observing the children whilst they are playing. Suddenly‚ child A falls off the activity centre and lands on her bottom. I walk over to her and ask her “are you ok?” She looks at me with tears in her eyes and nods. I bend
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a short quiz to determine what gives you the anxiety. Rate yourself according to the following scale. 1- Strongly disagree 2- Disagree 3- Neutral 4- Agree 5- Strongly agree 1) ___ The night before a presentation‚ I can’t sleep. 2) ___ I frequently contribute to discussions at work or in class. 3) ___ I like to help others learn things by teaching or instructing them. 4) ___ I avoid situations in which I might have to give an impromptu speech. 5) ___ When talking to people‚ I find
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Mandated reporters are individuals required by law to report suspected child abuse or neglect. These individuals are not investigators and therefore responsibility for proving whether abuse or neglect is actually taking place resides in special governmental organizations established for that specific reason. According to a report by the Office of the Auditor General (2015)‚ Arizona has exceeded the national average of child abuse or neglect reports in federal fiscal years 2011 through 2013‚ a steady
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RISK ASSESSMENT: What are the hazards? | Who might be harmed and how? | What are you already doing? | Do you need to do anything else to manage the risk? | Action by whom? | Fire | -Visitors and staff. | -Carry out fire procedures every month – fire exits‚ fire blankets‚ fire extinguishers. | -Put more signs up and make sure everyone’s aware. | -Fire marshal and all staff. | Lifting heavy objects | -Staff may hurt their backs. | -Teach employees the best way to lift heavy objects and displaying
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CN3135 Process Safety Health and Environment Summary Notes References based on Chemical Process Safety: Fundamentals with Applications (International Edition) 3rd Edition. Daniel A. Crowl‚ Joseph F. Louvar Tables and Figures are retrieved from the 2nd Edition Chapter 1: Introduction Safety or loss prevention: identification and elimination of hazards before accident occur Hazard: chemical or physical condition that has potential to cause damage to people‚ property and environment. Risk: measure of
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