Introduction When accounting standards change‚ the impact those changes have on debt contracts is influenced by virtue of the ’rolling ’ (floating) or ’frozen ’ generally accepted accounting principles (GAAP) applied to the debt covenants within the contracts. Positive accounting theory (PAT) assumes managers will act in self interest once contracts are in place (Deegan 2009‚ p. 292) and this may or may not lead managers to lobby standard setters in support for or against draft changes to standards
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The United States government faces mounting debts that crowd out private investing and cost the American tax payer $234 billion this year. The Congressional Budget Office expects the debt to grow to $1.7 trillion by the end of the year and increase as boomers begin to receive Social Security and Medicare1. While spending wisely through investments in capital raise the nation’s gross domestic product over and reduce unemployment‚ the practice of running deficits in all phases of the business cycles
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SHC 31 1. Understand why effective communication is important in the work setting 1. Identify the different reasons people communicate People communicate for different reasons‚ to portray their feelings‚ emotions‚ pain‚ opinions‚ etc. The communication could be professional (formal)‚ or personal (informal). It is important within a social work environment that information is recorded‚ as it may be called upon for legal reasons. All communications are confidential‚ and on a “need to know”‚ basis
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SHC 31 Promote communication in health‚ social care or children’s and young peoples settings. Outcome 1. 1) People communicate for many different reasons in many different ways. Communication can be both verbal and non verbal. Non verbal communication is usually communicated through the process of sending and receiving workless (mostly visual) cues. Examples of non verbal communication are: • Posture • Appearance • Hand movements • Eye movements • Facial expressions • Gestures
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assignment‚ EP = examination of product‚ QC = questioning of candidate‚ O =observation of candidate‚ EWA = examination of written answers to questions‚ RPL = recognition of prior learning‚ EPS = examination of personal statement‚ ECH = examination of case history‚ EWT = examination of witness testimony. Evidence Record Links to units/ Assessment Criteria Communication is not only the most important thing but also essential when working with young adults with learning difficulties‚ also working together
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Debt Factoring Debt Factoring definition Debt factoring is a form of commercial finance which allows a business to sell its debtors (accounts receivable) to a third party‚ known as a ‘factor’ in return for an immediate cash advance‚ often between 70-85% of the invoice amount. On payment by the original debtor to the factor of the full amount‚ the factor will pay over the rest of the amount less a 2-3% fee. Why use Debt Factoring as a form of financing? Debt factoring can be a very effective way
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Unit 31 1.2 Compare the models used to link individual roles and development with team performance. Belbin (1965) found that individual roles when allowing each individual in the team to perform the tasks that highlighted their strengths allowed a well-balanced team to develop with each individual able to bring their best to the team. This approach will result in less need for management intervention and there is less risk. However‚ the research with this method was carried out in a very rigid‚
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SHC 31 – 3.2 The barriers to communication include: • Environment – the environment is a barrier to communication because if you are in a busy‚ noisy area you can get easily distracted or miss information that could be important for the child. • Culture and family background – this can affect the communication method that some cultures use‚ for example‚ some cultures might not use or interpret eye contact different. Families communicate in different ways together. Some may speak a different language
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U.S. National Debt In 2012‚ reelection polls show that the biggest concern expressed by the voters was the economy and national debt. Many economists‚ political leaders‚ and citizens are under the impression that America’s rising debt and purchasing of national debt bonds by the foreign countries will lead America to its inevitable bankruptcy. Some speculators predict that one day China will realize that the dollar is no longer valuable to hold because of its devaluation; therefore‚ Chinese will
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Political Environment Case Sherice Johnson CJA/444 April 15‚ 2013 William Radtke Political Environment Case When someone new becomes in charge of an existing organization things do not always go as the new individual had imagined. Being the new kid on the block means you have to make a name for yourself and prove to everyone you deserve to be there. This is what has happen in my prison a new governor has been elected and he wants to discontinue all my rehabilitation programs
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