Under IFRSs IAS 37‚ a provision is recognized for a legal or constructive obligation arising from a past event‚ if there is a probable (more likely than not) outflow of resources and the amount can be estimated reliably (IAS 37.14). In contrast‚ according to FASB ASC 450-20-25-2‚ a contingency (provision) is recognized if it is probable (likely) that a liability has been incurred and the amount is reasonably estimated. Scenario 1 (1) Under IFRSs: According to IAS 37.22‚ the contamination of the
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development‚ these are: Communication and language development involves giving children a language-enabling environment to give them confidence and skills in expressing themselves and to communicate and listen in various situations. Physical development includes providing opportunities for young children to be physically active and interactive‚ also to develop their co-ordination‚ control and movement. Children must also be taught the importance of physical activity and also the importance of
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Human Resource (HR) Provision function: is a consecutive process of human resources planning‚ job analysis‚ recruitment‚ selection‚ placement and incorporation. HR Planning The ongoing process of systematic planning is to achieve optimum use of an organization’s most valuable asset - its human resources. The objective of HR planning is to ensure the best fit between employees and jobs‚ while avoiding manpower shortages or surpluses. Sands Corporation would have to look at the three key elements
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Unit 15 EYMP 4 Professionals Practise in Early Years Settings Explain how the range of early year’s settings reflects the scope and purpose of the sector There are many different services and settings for children and their families in United Kingdom and these can be divided and are such as : Sure start- is a government programme and was launched in the late 1990’s. It is for families who have children from birth to 4 years so that can start to learn from before they start nursery .It helps promotes
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Goal 1: Be responsive to each child’s abilities‚ interests and needs. Rationale: According to the Early Years Learning Framework‚ educators should respond to children’s ideas and abilities‚ gain further understanding of each child’s understanding and scaffold their learning to the next level (Department of Education‚ Employment and Workplace Relations [DEEWR]‚ 2009). Be responsive to children in regards to their abilities‚ interests and needs is very important for educators as it provides numerous
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All children and young people have the right to access the national curriculum and it is the task of those working with children to ensure that every possible measure has been taken to ensure that this right is fulfilled. Children who may have Special Education Needs will usually be supported in their early years setting and may also be supported by outside specialities. A code of practice is in place to advise local authorities‚ state schools and early education settings on how to identify and help
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3.4 EXPLAIN HOW DIFFERENT TYPES OF INTERVENTIONS CAN PROMOTE POSITIVE OUTCOMES FOR CHILDREN AND YOUNG PEOPLE WHERE DEVELOPMENT IS NOT FOLLOWING THE EXPECTED PATTERN. If a child’s development is not following the expected patterns it is important to implement early intervention to maximize development. There are several types of intervention which can come from professionals‚ adaptions‚ technology or equipment. Intervention can come from – * Social workers – can offer information‚ counseling
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College has impacted my life in many ways‚ and has taught me many life lessons. For one don’t procrastinate till the last minute before your exam. I believe the phrase “college is the best times of your life” is the best way to describe it. College has taught me so much it taught me not to procrastinate‚ how to manage my social life‚ and it also taught me how to balance my extra curriculum activities. In life we all struggle with procrastination‚ procrastination is a deadly illness that
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in the seminal nature-nurture debate is that the environment determines how heredity expresses itself. Society has changed much in the last eighty years‚ and the degree of change within the last twenty to thirty years has been more rapid than in any other period of human history. Basic skills sets have always changed based on the availability of technology and the dynamics of social convention. The advent of the computer age has changed human occupational‚ social‚ and educational development significantly
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How has the union affected my life? Well not only has it changed my life and my family’s lives to for the better‚ but it has helped us in many ways. It has helped me in having a better life by providing my dad with a stable and reliable job. Another way it has affected my life is by providing my family and I with health insurance Union provided my dad with a job‚ which is the reason my family has been able to have a better life. It has helped out have money. It has helped us have food in our table
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