Introduction Traditionally‚ cash basis of accounting has been used in the public sector; however‚ in recent years extensive debates have emphasised whether a move to accruals basis of accounting would be more feasible. The proponents argue for such a change due to the benefits accruals basis has to offer. There are still heavyweight supporters for cash basis such as IFAC – a body that issued 21 IPSAS based on IMF‚ EU Commission‚ and IFRS / IAS (Jorge Faustino‚ 2008). Moreover‚ there are several organisations
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Disadvantages of research assessment One of the criticisms levelled at the assessment system in the Netherlands by research administrators is that the administrative burden is overwhelming; support staff are continually working on fulfilling the requirements of the research assessment process‚ not least because of the need to individually assess each research group or programme. These criticisms have led to the new SEP which attempts to reduce the administrative overheads mainly by limiting
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permits the interventions to be done either as a face-to-face appointment or via telephone. Careful consideration must be given as to which of these communication methods is adopted by the pharmacy as each method brings its own advantages and disadvantages. Although face-to-face communication would be the preferred method of conducting an intervention‚ it is likely that telephone interventions will be used by most pharmacies at some stage. This brief guide will help you and your staff communicate
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Advantages and disadvantages of television viewing In this new era of science and technology‚ we have incorporated technology into our everyday lives. In fact‚ we cannot live without electrical appliances that we call necessities and the television is one of them.Much has changed since the first television was invented - from black and white to colour televisions. For some‚ the television is a window to the modern world. By viewing the programmes that are aired on television‚ we can gain a lot
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devices‚ which are widely used in the present time‚ is computer. Indeed computer has become basis need of modern people. There is a symbol of modernity. Despite this fact computer like other devices has pros and cons. Having computer certainly has disadvantages but there are some good aspects of it too. Computers are useful in business‚ in education and home. The use of computer has reduced time span of many works. Any works can be done sitting in a place and pressing few keys. It has enabled people to
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Globalization is "the integration of states through increasing contact‚ communication and trade to create a single global system in which the process of change increasingly binds people together in a common fate." Some economists see globalization as being in the best interest of all states involved‚ while others believe that increasing modern trade and global economic relations is harmful in many ways. While globalization marks a move in the direction of a more open world-trading government‚ it
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Varying Degrees of Leadership: Successes and Failures in Modern Business Structures By Jim Ernst Public Relations Management Summer 2011 Overview This paper is focused on the differences between good and bad leaders and the deeper issues that affect individuals in the leadership positions. With a basic knowledge of how managers are successful‚ future leaders can begin to incorporate these skills into their own management style and become better leaders. The idea for this research project
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inemas are a common sight nowadays. They are found in every town. The existence of so many cinemas reflects their popularity. They have indeed become the most popular places of entertainment. The cinema attracts large numbers of people everyday. It is the magnet of the town. It sometimes attracts even those who do not wish to see a film. As it is so popular‚ the cinema exerts a profound influence on the minds of many people‚ young and old. The influence is sometimes good‚ and sometimes it
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CHAPTER 1: MEANING‚ NATURE AND SCOPE OF PUBLIC FINANCE Def: Public Finance is the field of economics that studies government activities and the alternative means of financing government expenditures. Our focus in this course is on the microeconomic functions of government‚ the way government affects the allocation of resources and the distribution of income. THE LEGAL FRAMEWORK The Appropriation Act gives the Government of Belize the authority to collect revenue and incur expenditure within
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A question that many Americans pondered upon when they were trying to ratify the Constitution was‚ “How would the United States choose a president?” At the Constitutional Convention‚ many delegates believed that Americans did not have enough wisdom and knowledge to elect a president and others believed that the state legislators were unable to put aside their personal needs to account for the national interest (Monroe 2016). Thus they came up with a system called the electoral college. The electoral
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