Corporate Reporting Paper P2 (International) Course Notes ACP2CN07 (INT) P2 Corporate Reporting (International) Study Programme 1 2 3 4 5 6 Page Introduction to the paper and the course............................................................................................................... (ii) The financial reporting framework .............................................................................................................. 1.1 Professional and ethical duty of the accountant
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The need for positive behaviour in a school‚ cannot be overestimated. The TA must realise that good behaviour from the majority of the class or group‚ for the majority of the time‚ is crucial to their education. There will obviously be times when a child or young person does not behave well‚ and this must be efficiently dealt with and occasions minimised. Studying the school’s behaviour policy is imperative‚ as it gives guidelines to all staff on how the school expects them to manage pupil behaviour
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How might the barriers to caring prevent effective‚ caring at special education needs setting? The Therapist‚ Special education needs assistant‚ Special education needs teacher‚ Dinner supervisor‚ Caretaker‚ Support assistant‚ School receptionist and School teacher should treat people.This implies having a duty of care for clients and helping them to achieve their highest potential. Also‚ a practical reason for treating people well is that clients who are well treated tend to behave agreeably and
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Why Do We Need the Law? Almost everything we do is governed by some set of rules. There are rules for games‚ for social clubs‚ for sports and for adults in the workplace. There are also rules imposed by morality and custom that play an important role in telling us what we should and should not do. However‚ some rules -- those made by the state or the courts -- are called "laws". Laws resemble morality because they are designed to control or alter our behaviour. But unlike rules of morality‚ laws
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A financial intermediary‚ by definition‚ is responsible for the process of transferring money from economic agents with a surplus of funds to economic agents with a deficit of funds‚ and is known as financial intermediation. This is achieved by means of a financial security‚ such as stocks and bonds. The mechanism that allows the trade of such financial securities is known as a financial market. Financial markets aim to facilitate the raising of capital‚ as well as the transfer of risk between
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CONSERVATION AND DEVELOPMENT OF CULTURAL HERITAGE SITES IN CEBU AS BASIS FOR TOURISM ATTRACTION DEVELOPMENT AND SITE MANAGEMENT __________________ A Thesis Presented to the Faculty of the College of Commerce University of San Jose-Recoletos Cebu City‚ Philippines __________________ In Partial Fulfilment of the Requirements for the Degree BACHELOR OF SCIENCE IN TOURISM __________________ SARAH MAE ABAPO MALOU L. AGUILAR MERLA MAE L. GENERALE JANICE C. MAHUSAY ROSE N. OCARIZA FERLYN P
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Why did Jiro need communication? Because‚ first‚ communication acts to control. Second‚ communication fosters motivation. Third‚ communication provides for the emotional expression of feelings and fulfillment of social needs. The last one‚ communication provides the information individuals and groups need to make decisions transmitting the data needed to identify and evaluate choices. To control the employees’ work‚ Jiro evaluated them directly after they had finished their work. If they did their
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To: Finance Director Subject: Short report of review on sustainability disclosure There is a growing trend among companies to disclose and report their social and environmental impacts not only concerned with the financial performance of a company but its impact on society and environment. Thus‚ sustainability becomes an important issue. Sustainability is the capacity to endure and is the long-term maintenance of responsibility‚ which included environmental‚ economic‚ and social dimensions. It
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structure and corporate voluntary disclosure in Hong Kong and Singapore Gerald K. Chaua‚ Sidney J. Grayb‚* b Hong Kong Polytechnic University‚ Hong Kong‚ China School of International Business‚ University of New South Wales‚ Quadrangle Building‚ Sydney‚ NSW 2052‚ Australia a Abstract Drawing on prior empirical research based on disclosure behavior in developed western markets‚ this study examines the association of ownership structure with the voluntary disclosures of listed companies in the
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259-273 259 The pros and cons of regulating corporate reporting: a critical review of the arguments Robert Bushman and Wayne R. Landsman* Abstract — In this paper‚ we distil essential insights about the regulation of financial reporting from the academic literature. The key objective is to synthesise extant theory to provide a basis for evaluating implications of pressures on the regulation of financial accounting following the recent financial crisis. We succinctly lay out arguments put forth both
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