Spain Received 13 February 2009 Abstract After adoption of International Financial Reporting Standards (IFRS) for consolidated financial statements by European-listed companies‚ a number of European countries still require the use of local standards in the preparation of legal entity financial statements. This study investigates whether this requirement can be explained by a low demand for high-quality financial reporting and an orientation of accounting toward the fulfilment of regulatory needs in these
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1. What are the appropriate boundaries between the world of law and the world of healthcare? This is a difficult question to answer because of all the different elements that must be taken into consideration when you establish a boundary like this. On the one hand‚ it is vital that lawmakers put the patient first and make health and safety main priority’s in what they’re doing. However‚ what’s like a manager that throws out rules and stipulations for their staff without knowing what’s going on the
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Question According to Kerzner “the first step in making project management work must be a complete definition of the boundaries across which the project manager must interact”. Critically examine this statement. (From: Kerzner‚ H. (2009). Project Management:a systems approach to planning‚ scheduling and control. (10th ed.) New Jersey: John Wiley and Sons. p. 381.) In discussing this question I will first define the key terms in the statement provided for discussion as a means of building
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Question 3-3 If a “typical” firm reports $20 million of retained earnings on its balance sheet‚ could its directors declare a $20 million cash dividend without having any qualms about what they were doing? Explain your answer. Its directors could declare a $20 million cash dividend without having any qualms about what they were doing‚ because retained earnings may not held as cash. Retained earnings represent the cumulative total of all earnings kept by the company during its life. Therefore‚ $20 million
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Financial Reporting (Problem Part 2) Mark R. Mitchell XACC/290 August 31‚ 2014 Jeanette Butler Financial Reporting (Problem Part 2) While doing my analysis of the financial statement for the company Veritiv‚ I find that the company assets are listed in the proper order; that being the most readily converted to cash first. The order for Veritiv balance sheet is cash and equivalents‚ followed by receivables‚ then inventories‚ and other current assets. The next item listed is other current
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Counselor Ethical Boundaries and Practices Jessica M. Ray Grand Canyon University Professional Counseling Orientation and Ethics February 18‚ 2015 Boundary Issues and Dual Relationships Part of being a counselor requires an understanding of dual relationships and the boundaries that are in place between a client and their counselor. Being a good counselor requires an understanding of the role that ethics plays in the professional relationship. Ethics are not simply a way of protecting the client
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Masaryk University Faculty of Arts Department of English and American Studies English Language and Literature Eva Koubová Boundaries of Femininity: The Eighteenth-Century Novel and its Heroines Bachelor’s Diploma Thesis Supervisor: Bonita Rhoads Ph.D. 2012 I declare that I have worked on this thesis independently‚ using only the primary and secondary sources listed in the bibliography. ……………………………………………
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Explain the boundaries between the teaching role and other professional roles. Professionalism requires us to maintain appropriate standards and fulfil our responsibilities to learners‚ institutions and colleagues. This is achieved by setting professional and personal boundaries which will enable us to be clear about what our limits are and what our professional role involves. A role boundary is a clear definition of the duties‚ rights and limitations of a teacher/professional. Boundaries are all
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Distinction of administration and management Management (BS201) Simplex @2012 2012 UNIVERSITY OF ZIMBABWE STUDENT As an opening point in an attempt to distinguish administration and management‚ administration has been defined by Theo Haimann as the overall determination of policies‚ setting of major objectives‚ the identification of general purposes and laying down of broad programmes and projects. Management has been defined as the process of planning organising directing and controlling
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Financial Reporting Problem‚ Part 2: Nike ACC/290 Financial Reporting Problem‚ Part 2: Nike When determining the overall financial strength of a company‚ businesses rely on their current assets to show value. Current assets are defined as assets that can or will be converted into cash quickly. The value of the asset’s will vary and may be used at any time as collateral for loans or other investment business development plans. Current assets will include‚ of course‚ cash and cash equivalents
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