Ethics‚ Integrity and Accountability in Public Sector: Practice and Lessons Learned in Latvia Aleksejs Loskutovs‚ Director Corruption Prevention and Combating Bureau Latvia 28 September 2006 (10 min.) The public sector in Latvia has undergone many important changes over the past decade. In mid 1990s Latvian government started a major public administration reform. This reform was one of the cornerstones on Latvia’s way to the European Union‚ which we joined in May 2004. Latvia made a great effort
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Chapter 2 Cost Terms‚ Concepts‚ and Classifications Exercise 2-2 (15 minutes) 1. 2. 3. 4. 5. 6. 7. 8. 9. 10 . 11 . 12 . 13 . 14 . 15 . Depreciation on salespersons’ cars ................ Rent on equipment used in the factory .......... Lubricants used for machine maintenance ..... Salaries of personnel who work in the finished goods warehouse.............................. Soap and paper towels used by factory workers at the end of a shift ...................... Factory supervisors’ salaries
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Are you slouched in front of a computer all day long? Does your packed schedule leave little time for an honest-to-goodness workout? Having a desk job should not be a reason to slack off on keeping fit. There are ways to squeeze in some workout time to get your body in top form even while in the office. 1.Skip the elevator. By taking the stairs‚ you can easily get your muscles moving‚ not to mention burn a lot of calories. It’s an inexpensive way to get fit; I actually know someone who uses the
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The basic accounting concepts have defined the conception of the preparation of financial statements and the process of preparation in the UK is well regulated. But financial accounting requires a fair amount of flexibility in some certain areas‚ so the need of judgements and estimations for accounts preparers is demand. Meanwhile it leaves a significant approach in accounting treatments. For example‚ when organizations decide which of several inventory valuation methods to utilize; managers make
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U. S. Generally Accepted Accounting Principles (U. S. GAAP) and International Financial Reporting Standards (IFRS) There are numerous companies that use different types of accounting standards or rules. International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles the most popularly used by companies. IFRS is a set of accounting standards that provides a global framework for how public companies prepare and disclose their financial statements. The U.S. Generally
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Bad Debts and Doubtful Debts Editorial This month we feature a topic that often causes students some difficulty‚ that of Bad Debts and a provision for Doubtful Debts. The writing off procedure for a bad debt is often handled competently by students in an examination environment but raising an initial provision for bad debts and its subsequent revision in the form of an increase or decrease can be difficult to deal with. This paper therefore should be of particular interest to our registered
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1.0 Introduction Apple is one of the companies that can attract people to join and do their best work by using the powerful management. Hence‚ this report is going to outline the management issue of Apple that related to the paradigm and analyze the impact of these management approaches on the development of Apple. In most case‚ Apple is using the scientific management approach in order to motivate staffs to do their best rather than just requesting them. Besides‚ some new management approaches
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The Importance of Accountability Accountability is important in any organization‚ in health care patients live can be at stake. “Accountability is defined as “being answerable to audiences for performing up to certain prescribed standards‚ thereby fulfilling obligations‚ duties‚ expectations‚ and other charges”. Employees on all levels need to be kept on a certain standard so accountability will be measured by performance assessments‚ this can be done weekly‚ biweekly‚ monthly and yearly. Check
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YARMOUK UNIVERSITY FACULTY OF ECONOMICS AND ADMINISTRATION SCIENCES DEPARTMENT OF ACCOUNTING COURSE SYLLABUS FALL SEMESTER 2011/2012 COURSE: Title: ACC471— Accounting Information System Instructor:Dr. Iaad Sartawi Class Time: Section (1) – 8:00-9:00 Sunday‚ Tuesday‚ & Thursday. Section (2) – 10:00-11:00 Sunday‚ Tuesday‚ & Thursday. Section (3) – 8:00-9:30 Monday & Wednesday. Class Room: LAB 104A Office Hours: 11:00-12:00 Sunday‚ Tuesday‚ & Thursday. 9:30-10:30
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why we have to make BDA? Balance day adjustments are therefore required to ensure the financial statements portray a correct picture on the firm’s financial performance and financial position. We have to recognize all transaction occurring in that accounting period‚ irrespective of whether cash has been received or paid. The ultimate objective of adjusting entries is to ensure that the revenues (income) earned in the accounting period are matched by all costs incurred for that same accounting period
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