IFRS 9 vs MFRS 139 – COMPLEXITIES TO SIMPLICITY‚ IS IT A FACT? Introduction On year 2005‚ MFRS 139 was introduced to prescribe unified rules for reporting of the financial instruments so that companies presented them in a transparent and a consistent way. However‚ it is found that the MFRS 139 is too complicated to the users to understand‚ interpret and apply. They prefer something that is principle-based and less complex. International Accounting Standard Board (IASB) agreed to rewrite and replace
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Organizational Legitimacy under Conditions of Complexity: The Case of the Multinational Enterprise Author(s): Tatiana Kostova and Srilata Zaheer Reviewed work(s): Source: The Academy of Management Review‚ Vol. 24‚ No. 1 (Jan.‚ 1999)‚ pp. 64-81 Published by: Academy of Management Stable URL: http://www.jstor.org/stable/259037 . Accessed: 07/05/2012 03:36 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use‚ available at . http://www.jstor.org/page/info/about/policies/terms
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Dip Com (LM ) –SCM Tutorial 6 Text Book-Chapter Eight Discussion Questions 1. (1).Explain why lean production and Six Sigma are so important to successful supply chain management. Ans. Use of the term lean has begun to replace use of the term JIT‚ and is associated with the Toyota Production system. Lean is broader‚ although closely related to JIT‚ and describes a philosophy incorporating tools that seek to economically optimize time‚ human resources‚ assets‚ and productivity‚ while
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The interaction between biological systems creates complexity because of the vast interactions in species. There are predator prey relationships that rely on a balance between the two. If there is too many of one and not enough of another there is an imbalance that throws off the food chain. The imbalance of the food chain affects all the organisms in that community. There are many communities where humans are the cause in the imbalance and the food chain flips. Primary consumers over power tertiary
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Advanced strategic thinking; how to apply chaos and complexity theories in strategy? In order to answer this question‚ an explanation of the terms ‘strategy’‚ ‘chaos theory’ and ‘complexity theory’ is needed. Strategy One of the best definitions of strategy is provided in Ghemawat’s book "Strategy and the Business Landscape" is a quote from Alfred D. Chandler‚ Jr: “Strategy can be defined as the determination of the basic long-term goals and objectives of an enterprise‚ and the adoption of
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Journeys are catalytic experiences which reveal to us the complexities of the world. The year of 1973 was a crucial stepping-stone in a shift towards egalitarianism‚ with significant social and political upheaval associated with the integration of African American students into University. While major protests against segregation stirred the hearts of all Americans. John F Kennedy’s speech on the 11th of June 1963 introduces all Americans to the National Civil Rights Movement. Kennedy’s skilful use
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3018 IEEE TRANSACTIONS ON WIRELESS COMMUNICATIONS‚ VOL. 9‚ NO. 10‚ OCTOBER 2010 Low Complexity Transmit Antenna Selection with Power Balancing in OFDM Systems Ki-Hong Park‚ Student Member‚ IEEE‚ Young-Chai Ko‚ Senior Member‚ IEEE‚ and Mohamed-Slim Alouini‚ Fellow‚ IEEE Abstract—In this paper‚ we consider multi-carrier systems with multiple transmit antennas under the power balancing constraint‚ which is defined as the constraint that the power on each antenna should be limited under a certain
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Semantic Interoperability in the d-learning in the era of Cloud Computing: Simplicity or Complexity Introduction During recent years there has been an expansion of information system covering the same domain. These systems need more and more to communicate‚ collaborate and exchange content with each other to achieve common goals. Many domains know this revolution‚ including the learning. Learning systems have a rich and varied content must be accessible‚ sharable‚ and exchangeable while keeping
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304 IEEE COMMUNICATIONS LETTERS‚ VOL. 16‚ NO. 3‚ MARCH 2012 A Low Complexity MMSE for OFDM Systems over Frequency-Selective Fading Channels Tian-Ming Ma‚ Yu-Song Shi‚ and Ying-Guan Wang Abstract—Channel estimation is one of the key technologies in Orthogonal Frequency Division Multiplexing (OFDM) systems‚ which has received more and more consideration. A modified Minimum Mean Square Error (MMSE) is proposed and simulated by MATLAB over a frequency-selective fading channel. Comparing with
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U216 Environment: change‚ contest and response TMA U216 06 Question 1 Our responses to environments will not be effective until they take into account the complexities of the responses of environments. Environmental systems can be complicated. When responding to an environment we need to carefully assess how that particular environment might react. What might seem like a straightforward answer to a particular environmental problem can lead to unforeseen complications. This essay seeks
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