The Impact of the Islamic Religion on the Harmonisation of International Accounting Standards Justin Lingard – S200990 October 2010 Table of Contents Introduction 4 User requirements of financial reports 5 IFRS Compliance Issues with Shari ‘a law 6 Riba 6 Gharar 7 Zakat 7 Conclusion 8 References 10 Introduction Islam is the world’s second largest religion with over 1.65 billion followers‚ which constitutes 24% of the world’s population (Kettani‚ 2010). Islam is a religion
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have three types of duties: specified duties‚ directed duties and implied duties: specified duties‚ direct duties and implied duties. Specified duties are related to jobs and positions. such as Army regulations‚ Department of the Army general orders‚ the Uniform Code of Military Justice‚ soldier’s manuals‚ Army Training and Evaluation Program Publications and MOS job descriptions specify the duties. Direct duties are not specified as part of a job position or MOS or other directive. A superior gives
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The Benefits of Adopting International Financial Reporting Standards (IFRS) In The United States by Michelle Minor Accounting 203 5/20/09 Most people believe that the conversion from each country’s GAAP to IFRS is inevitable‚ though there is nothing conclusive of how effective or successful this would be. In short‚ making the switch to IFRS is a great leap of faith by all who participate. Ideally IFRS is designed to be used by all companies worldwide‚ which is highly unlikely unless they
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The United States Army is a complex system or culture. There are hundreds of Military Occupation Specialties (MOS)‚ different sets of rules from that of a regular civilian and a whole exclusive culture like no other. The Army can be considered a profession by most involved‚ therefore with its unique core purpose‚ being prepared to not only kill but also die‚ it then becomes a Profession of Arms. The Human Resource Sergeant plays a vital role in the Profession of Arms while serving the not only
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The relationship between society and the military is a delicate balance. The balancing role of the professional leaders among the Army is an integral part of ensuring this relationship remains a positive one. The American people care about the safety of the country and want to view military service as a profession in which‚ there is growth and security‚ for those that serve. Balance
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Looking back my army life‚ it has been not only one of the most difficult times butalso one of the most memorable times in my life. Since in Korea the youth in their20’s have to join the military mandatorily‚ I had no choice but to join into the armywhen I was drafted. Even though it had been a hard time‚ I now appreciate serving there as I gained many benefits and memorable times from there. In modern Korean history‚ there was tragic civil war called “Korean War” between North and
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The Assyrian army became famous for its extraordinary cruelty and military effectiveness. For the first time it was a strictly professional formation which introduced or improved a number of military innovations. The Assyrians for the first time‚ on a large scale‚ armed their army in iron‚ introduced large‚ organized use of horsemen‚ descent troops and sapper units. The army was commanded by professional officers and military staff. Assyrian siege art‚ for hundreds of years‚ was the best in the world
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Leadership and the Army Stephen Goodwin Ashford University Dr. Donny Bagwell BUS 610 April 14‚ 2008 Abstract We are at a critical point in our history in America. For the second time in a century we have been attacked on our own soil and forced to defend ourselves against a global threat. Due to this treat our soldiers have been able to lead abroad; and here in the homeland giving them a variety of ways to give purpose direction and motivation to accomplish any mission given to them
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European Journal of Scientific Research ISSN 1450-216X Vol.34 No.4 (2009)‚ pp.550-560 © EuroJournals Publishing‚ Inc. 2009 http://www.eurojournals.com/ejsr.htm Vehicular Emissions and Air Quality Standards in Nigeria F. I. Abam Department of Mechanical Engineering‚ Cross River University of Technology P.M.B 1123. Calabar‚ Nigeria E-mail: faibiang@yahoo.com Tel: +2348054383418 G. O. Unachukwu National Centre for Energy Research and Development University of Nigeria Nsukka‚ Nigeria E-mail: godwinogechi@yahoo
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The Bonus Army In 1924‚ a grateful Congress voted to give a bonus to World War I veterans‚ $1.25 for each day served overseas‚ and $1.00 for each day served in the States. (Bartlett) However the payment would not be made until 1945. Unfortunately‚ by 1932 the nation had become engulfed into the Depression and the unemployed veterans obviously wanted their money immediately so that they could support their families. Nearly one-third of working Americans were unemployed and desperate for relief
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