Critical analysis Article descriptions The journal article named “The crisis of fair-value accounting: Making sense of the recent debate” is written by Christian Laux and Christian Leuz in Accounting and Organisations and Society journal (2009). Mr Laux works as a professor of finance at the Goethe University in Frankurt and his research has been published in many journals. Mr Leuz works as a professor of International Economics at University of Chicago Booth School of Business. He has done
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and all blood related disorder medicine. Throughout my time in the ward I have been exposed to a wide range of activities in which I have assisted other health care assistants in doing. I was asked by a staff nurse within the ward to assisted a HCA in giving a man a bed bath as he has become weak from receiving platelets and iv antibiotics to which he had a reaction too. ’Platelets are irregularly-shaped‚ colourless bodies that are present in blood. Their sticky surface lets them‚ along with
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http://dx.doi.org/10.1016/S1045-2354(02)00139-9‚ How to Cite or Link Using DOI * Permissions & Reprints Abstract The development of accounting standards reveals that the historical cost accounting (HCA) is being replaced by the fair value accounting (FVA) paradigm. FVA‚ in contrast to HCA that hides the real financial position and income‚ is more value relevance. The relevance of financial reports should be measured‚ in addition to association between market and accounting returns‚ in terms
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performance. They should have added that as more companies are. HCA could put in financial performance in their code. Especially because that’s where the problem area of all this stemmed from. It would benefit them to add Ethical Auditing because it will help them to continue to educate themselves on current ethical issues and education. It will also prevent crises resulting from ethical or legal misconduct. Another idea for HCA would be to use a balance scorecard to balance out all areas of
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v Shire of Hastings [1977] HCA 225 Carr v Berriman Pty Ltd (1953) 89 CLR 327 at 348-9 Codelfa Construction Pty. Ltd. V State Rail Authority of N.S.W [1982] HCA24; (1982) 149 CLR 337 Darlington Futures Ltd v Delco Australia Pty Ltd (1986) 161 CLR 500 at 510; 68 ALR 385 Ellul v Oakes (1972) 3 SASR 377 Equascorp pty Ltd v Glengallan Investments Pty Ltd [2004] HCA 55 Falconer v Wilson (1973) 2 NSWLR 131 Hospital Products Ltd v United States Surgical Corporation [1984] HCA 64; (1984) 156 CLR 41 Laurinda
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In order to determine‚ there are three steps must be satisfied. Firstly‚ if the proprietor owed a duty of care to Dylan need to be determined. The cases Australian Safeway Stores Pty Ltd v Zaluzna (1987) 162 CLR 479‚ Strong v Woolworths Ltd (2012) HCA 5 are applied which implied that a retailer owes a duty to its consumers. In this case‚ Quills Department Store is an operating store. Dylan is a lawful consumer. The relationship between them satisfied the neighbour test for duty of care set out in
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CARE SUPPORT FETAC LEVEL 5 CAROLINE FILGAS ASSIGNMENT I am doing an assignment on Care Support. In this assignment I hope to show that I have a good understanding of the role of the healthcare worker within the multidisciplinary team in the area of person centred care. I also will show I understand the evaluation of the concept of enhanced quality care. From what I have learned I hope to convey how I can apply my knowledge in a practical way to the patient and that I have total understanding
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nature of relationship between the defendant and the plaintiff • The plaintiff’s vulnerability- An outraged gathering is helpless if he was not capable of figuring out how to shield himself from the reckless exhibition • See Miller v Miller [2011] HCA 9 2. The Breach of Duty: • A reasonable person has a duty of care toward the other person and would have taken precautions against a risk of harm in any circumstances. i.e.‚ driver owes passengers a duty of care. • The defendant has fail to meet the
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Introduction Injury in the course of employment places significant stress on both the employee and employer‚ Section 8(1) of the Occupational Health a Safety Act 2000 (NSW)‚ states ‘an employer must ensure the health safety and welfare at work of all employees of the employer’ whilst also providing a
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55 (Gibbs CJ‚ Dawson and Wilson JJ). [56] Australian Communist Party v Commonwealth (1951) 83 CLR 1. [66] Koowarta (1982) 153 CLR 168‚ (Gibbs CJ‚ Aickin and Wilson JJ); Tasmania Dam Case (1983) 158 CLR 1‚ 101 (Gibbs CJ‚ Dawson Wilson JJ); XYZ [2006] HCA 25‚ 219 (Callinan and Heydon JJ).
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