the four principles of the evidence based rehabilitation: The practitioners as the physical therapist‚ occupational therapist‚ speech therapist and other health professionals are all in need for high quality information that forms the strong base for their clinical and managerial decision. Therefore‚ their practice is supposed to be based on the available high evidence. The Evidence based rehabilitation has four principles; Awareness‚ Consultation‚ Judgment‚ and creativity. These principles will be
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Accounting in the USA The following report will describe and discuss the major elements of accounting in the USA. It will show that the US Generally Accepted Accounting Principles (GAAP) are set by the Financial Accounting Standards Board (FASB)‚ where as the International Accounting Standards (IAS) are set by the International Financial Reporting Standards (IFRS). This report will also state the similarities and differences between these standards. In addition‚ the following report will use
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Harmonisation of accounting standards International accounting harmonisation can be defined as "the process of bringing international Accounting Standards into some sort of agreement so that the financial statements from different countries are prepared according to a common set of principles of measurement and disclosure". Harmonisation means that deviating rules‚ which do not exclude themselves‚ can continue to exist next to each other. That means harmonisation does not focus on the elimination
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change recorded in the value of the asset since acquisition. In this manner‚ the accounting report does not demonstrate genuine value of assets. Historical cost is reprimanded for its mistake since it may not reflect current market valuation. As indicated by GAAP standards‚ fixed assets ought to be at historical cost less accumulated depreciation.
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application of online examinations among its students. The Development if online examination had simplified the preparation of examination and assessment of learning achieved by the students. 2. LAN BASED EXAMINATION By Kimberly V. Alvarez‚ December 2003 This study is about a Local Area Network(LAN) Based examination that tries to eliminate the use of manual processing into a computerized system by developing a software product. It has been found that the study helped lessen the work of the instructors
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Inc. Benner‚ P. (1984). From Novice to Expert: Excellence and Power in Clinical Nursing Practice Caputi‚ L.‚ & Blach‚ D. (2008). Teaching nursing – using concept maps. Glen Ellyn‚ IL: College of DuPage Press Eppler‚ M.J. (2006). A comparison between concept maps‚ mind maps‚ conceptual diagrams‚ and visual metaphors‚ as complementary tools for knowledge construction and sharing Ewan‚C. & White ‚ R. (1996). Teaching Nursing: A Self-instructional handbook. Second Edition. London‚ Chapman and
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The two issues of this case was whether there is a contract between Widget and Cobbler‚ after the email had gone astray‚ and whether Widget could use their terms and conditions after Cobbler sent an counter-off. As there is no test case on whether an email comes under the instantaneous principle‚ or the postal rule in New Zealand‚ it is important to discuss email coming under both rules. The instantaneous principle came from Entores Ltd v Miles Far East Corp. stating that a contract is formed
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Accounting Standards Boards Increased globalization in the business world has brought to fore some of the issues and challenges that multinational businesses face in financial recording and reporting of foreign based operations. With operations based in different countries that operate under different accounting principles and with varying currencies‚ there has been a need for the accounting principles and standards to be converged. This has in the past nine years seen the accounting policy
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ACCOUNTING-BASED EARNINGS MANAGEMENT AND REAL ACTIVITIES MANIPULATION A Dissertation Presented to The Academic Faculty by Wei Yu In Partial Fulfillment of the Requirements for the Degree Doctor of Philosophy in the School of Management Georgia Institute of Technology August 2008 Copyright 2008 by Wei Yu 3327682 Copyright 2008 by Yu‚ Wei All rights reserved 2008 3327682 ACCONTING-BASED EARNINGS MANAGEMENT AND REAL ACTIVITIES MANIPULATION Approved by: Dr
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Nature of Accounting and the Accounting Standard Background Accounting is an important part for business and it is dubbed “language” of business activities conducted by firms. People think it is used to communicate business transactions per se to all stakeholders. However‚ some people argue that the functions of accounting are not that easy. Except the communication tool‚ accounting acts as many other difference roles in business. When doing accounting‚ different standard may be used. There are
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