The day reporting center programs are a form of probation. The concept of probation was created by John Augustus‚ who was a Boston shoemaker‚ and was credited with being the “Father of Probation”. Augustus noticed through what took place in courts that minor offenders and alcohol abusers were sent to jail because of the inability to pay off fines. Being offended and disturbed by this action‚ Augustus made an agreement with authorities to pay off the offenders fines and give them friendly supervision
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CIA_C19.qxd 10/03/2008 19 CONTENTS OBJECTIVES 16:49 Page 427 Segment reporting Clare B. Roberts1 19.1 What is segment reporting? 19.2 The need for segment information 19.3 Disclosure regulations 19.3.1 Introduction 19.3.2 Requirements in the United States 19.3.3 IAS 14 19.3.4 IFRS 8 19.4 Evidence on the benefits of segment reporting 19.4.1 Introduction 19.4.2 Studies of user decision making 19.4.3 Studies using researchers’ forecasts 19.4.4 Stock market reactions to segment disclosures Summary
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Credit Policy Decisions Name FIN/200 Date Instructor Credit Policy Decisions Foundations of Financial Management‚ Alternative Financing Plans‚ problem 17 (Block‚ B.B.‚ Hirt‚ G.A.‚ & Danielsen‚ B.R.‚ 2009‚ pg. 220). Collins Office Supplies 17. Collins Office Supplies is considering a more liberal credit policy to increase sales‚ but expects that 9 percent of new accounts will be uncollectible. Collection costs are 5 percent of new sales‚ production and selling costs are 78 percent‚ and
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The Role of Conservatism in Financial Reporting Table of Contents Introduction 3 Applications of Conservatism in Accounting 4 Advantages associated with Conservatism 7 Disadvantages associated with Conservatism 11 Recommendations and conclusions 14 References 17 Introduction This report investigates the application of conservatism in accounting and its role in financial reporting. We also examine and compare the advantages and disadvantages associated with conservatism and provide our opinion
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number of different things that lead them to commit crimes. Things like the level of crime in their community‚ the bond they have with their parents‚ and even their economic status all lead juveniles to crime. In order for communities to even start to deter crime among juveniles‚ they need to start implementing a number of sources. One strategy will not just wipe out juvenile crime‚ you need a combination of many things to keep children away from crime. When it comes to general deterrence‚ my opinion
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data. While the probe warmed up‚ 200 milliliters of fish water was poured into a beaker and weighed with a balance. Next‚ two goldfish were captured from the goldfish aquaria and transferred to the beaker that already contained 200 milliliters of fish water. Then the same beaker with the 200 milliliter freshwater and the two goldfish
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Reporting Practices and Ethics HCS/405 April 1‚ 2013 Financial Management of Health Care Financial management is characterized as the management of the finances of a an organization or business in order to accomplish financial objectives. The major goals of financial management are to create wealth for the organization‚ generate revenue‚ and provide successful returns on investments. There are four major functions to financial management: planning‚ controlling‚ organizing and directing‚
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Exchange Rate December 2014 THE EXCHANGE RATE KEY DEFINITIONS AND CONCEPTS 1. How is the exchange rate defined? The exchange rate is the price of a unit of foreign currency in terms of the domestic currency. In the Philippines‚ for instance‚ the exchange rate is conventionally expressed as the value of one US dollar in peso equivalent. For example‚ US$1 = P44.00. In every exchange rate quotation‚ therefore‚ there are always two currencies involved. 2. Why is the exchange rate important? The exchange
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31) QUALITY OF DRIED FOODS AND DETERIORATIVE REACTIONS DURING DRYING Consumer demand has increased for processed products that keep more of their original characteristics. In industrial terms‚ this requires the development of operations that minimize the adverse effects of processing. The effect of food processing on finished product quality ultimately determines the usefulness and commercial viability of that unit process operation. In the particular case of food drying this indicates that loss
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TOPIC 3 – L E CT U R E S 5 & 6 Cash flow reporting and analysis REVISED BY DR SIMONA SCARPARO (FEBRUARY 2013). EARLIER R E V I S E D B Y D R G U S H O S S A R I ( J A N U A R Y 2 0 1 0 ) ‚ B A S E D O N O R I G I N A L M AT E R I A L P R E PA R E D BY GARRY CARNEGIE‚ GRAEME W INE‚ CHRISTINE JUBB AND JUDY NAGY Contents Lectures 5 & 6: Introduction 1 Objectives 1 Learning resources 1 Prescribed text Online readings Glossary CloudDeakin 1 2 2 2 Importance of
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