Provisions and Contingencies Scenario 1 Fact: Energy Inc. (Energy‚ or the Company)‚ which operates in the oil industry‚ is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. A draft law in a country where Energy operates in‚ which requires a cleanup of land already contaminated‚ will possibly be enacted shortly after the year-end. Issues: Should Energy recognize a provision‚ (i) in reporting under IFRSs‚ and (ii) in accordance
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Twelve Monkeys is a American science fiction movie‚ film on 1995‚ by Terry Gilliam. It highlights the participation of the starring Bruce Willis‚ Madeleine Stowe and Brad Pitt. The plot is about a deadly‚ unknown virus that has affected the world population in 1996 and now in 2035 only 1% of the population has survived and have to live underground. This virus is suspected of being work of a terrorist group known as Twelve Monkeys. James Cole‚ play by Bruce Willis‚ is a convict who is elected for
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Guideline business 1: JD is a sports fashion retail company based in England with shops throughout the United Kingdom. JD got 5 owners and they are‚ Pent land Group‚ Sports Direct‚ Aberforth Partners‚ Fidelity Management‚ and other minor shareholders. JD was started at 1981. Since October 1996‚ JD was been listed on the London Stock Exchange. The letter JD stands for the initial name of the founder of the company John and David. JD is a National company which is being owned by 5 shareholders. And
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Hollie Kelly- D1 Justify how the two-day diet plan meets the dietary needs of the two service uses Type-two diabetes Roger I have transformed Rogers two day diet plan to ensure he does not take in low carbohydrates as they are high in fats. I have only used complex carbohydrates to form part of Roger’s diet. I have tried to keep Rogers diet low in fat and sugar with only obtaining a small amount of fat and sugar in his two-day diet plan. In general‚ people with type 2 diabetes have a lifespan that
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M3 The different methods used by Tesco to measure employee performance are mentoring‚ probation‚ staff appraisal and monitoring. I will be explaining the methods and how they can be used to develop staff. Mentoring - By having employees helping each other is extremely valuable at Tesco as it allows employees to share knowledge and experience with each other‚ it also helps develop employees’ skills to become better workers. Mentoring helps employees’ personal development to progress their careers
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The concept of a 12 hour shift for nurses developed in the 1970s as a solution to the nursing shortage that existed and still exists in both the United States and globally. Since the implementation of 12 hour shifts‚ studies have revealed additional benefits. Nurses are more content and satisfied‚ reporting “higher job satisfaction and less emotional exhaustion” (Stone‚ 2006‚ p. 1103). Patient safety and satisfaction is enriched “through improved communication‚ increased continuity of care‚ and more
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What are some of the challenges that the environment faces today? Explain the ethical considerations for environmental protection. Throughout the world there are various types of pollution that interfere with the quality of life for all living creatures and with the natural functioning of the earth ’s ecological systems (Pollutionissues n.d.). Although some environmental pollution is a result of natural causes‚ most pollution is caused by human activities (Pollutionissues n.d.). With time goes by
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Abstract. In a world that is becoming increasingly industrialized‚ and in a world where more people can afford to drive cars‚ air pollution is becoming a very big problem. While there are those who would debate whether or not our air pollution is causing global warming‚ versus the earth ’s natural warming process since the last Ice Age. Definitive proof may or may not be found anytime soon. What is certain‚ however‚ is that there are confirmed problems caused by air pollution. These problems include
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DISCHARGE SUMMARY Jennifer Summers November 22‚ 2014. PROBLEMS LIST 1. Metastatic ovarian cancer with ascites. 2. Gait disturbance. 3. Status post-thyroidectomy for follicular carcinoma. 4. Depression. 5. Peptic ulcer disease. 6. Degenerative arthritis of cervical lumbar spine. 7. Osteopenia of spine and hip. BRIEF HISTORY A 93-year-old white female was admitted with abdominal swelling and suspected intra-abdominal bleeding. The patient has been followed in my practice. She had underwent a totally
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What is the award all about? Actually‚ it is not merely an award. It is more than an award for I was commissioned as Major in the Reserve Force‚ Armed Forces of the Philippines‚ Philippine Army. Who granted the award and what agency or institution? It was for the pursuance of Circular No. 4‚ series of 2010 and Section 40 of the National Defense ‚ as amended ‚ and in conjunction with Republic Act Number 7077‚ from the Office of the President of the Republic of the Philippines by the
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