(December 2004March 2008) Hong Kong Accounting Standard 27 Consolidated and Separate Financial Statements* * This HKAS 27 is applicable for annual periods beginning on or after 1 January 2005 but before 1 July 2009. HKAS 27 (Revised) issued in March 2008 is applicable for annual periods beginning on or after 1 July 2009 and supersedes this HKAS 27. 1 HKAS 27 COPYRIGHT © Copyright 2008 Hong Kong Institute of Certified Public Accountants This Hong Kong Financial Reporting Standard contains
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Bilingualism in teaching English Introduction Hong Kong is an officially bilingual territory. It is primarily a Cantonese speaking region‚ although it had been a British colony for over 150 years. About 98% of its population is virtually speakers of Chinese. However‚ English becomes more important as it is an international language and the official language in most countries. There has been a growing concern within the community over the need for a more concerted approach to improving the
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Subdivided units A forgotten corner in the city Hong Kong is an international metropolitan city and it ranks top in various international globalisation index tables. However‚ there are still some people living in small and simple subdivided units in Hong Kong‚ one of the most affluent and prosperous cities in the Asia-Pacific region. This reflects the housing problems and the social phenomenon of wide disparity between the poor and the rich in Hong Kong. Previously‚ the HKSAR Government announced two
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Disneyland was to be set up in Hong Kong in cooperation with its government. Hong Kong was thought to be well suited as a location for a new park‚ the population was receptive to foreign and new things and‚ due to Disney’s presence in television and cinema‚ children were familiar with the Disney characters. On the other hand‚ there were many characteristics of the Hong Kong population‚ which contradicted Disney’s factors of success. First of all‚ the number of children in Hong Kong‚ Disney’s target audience
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program? 1.1 Introduction – Ocean Park’s mission and core values Ocean Park (“OP”) is the first theme park in Hong Kong and opened in 1977. It is a non-profit making organisation that aims to provide visitors a unique guest experience combining three elements of entertainment‚ education and conservation. With its long history and distinctive image‚ it has always been regarded as Hong Kong people’s park. To maximize attendance and improve financial performance‚ OP has implemented Redevelopment Master
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VACATIONS OF HONG KONG PEOPLE Hong Kong people love spending their vacations in a different city or country and they love experiencing others cultures. In early years‚ Hong Kong people travelled around through travel agencies; nowadays‚ they plan the trip and schedule by themselves because they would like to have a more flexible and special vacation. They do not only choose the places which they have not been to‚ but sometimes they will re-visit the places that they like the most and have a relaxing
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1.3 Cultural and social values and trends 2.1.4 Technology Analysis 2.2 SWOT Analysis 3. Conclusion 4. Reference 5. Appendices 1. Introduction Hong Kong Ocean Park is considered as a one of world’s largest marine park‚ located on the south end of Hong Kong Island. The three sections are located on the headlands of Brick Hill‚ while the other two section is located in the Wong Chuk Hang Valley lowlands and Tai Shue Wan. It is considered as one of the
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Subprime Mortgage in Hong Kong? It has already found to be very wrong for the government to loan people for "buying" a housing unit (in the US Subprime Crisis). A government is undoubtedly incompetent to run a banking business. It is highly undesirable to suggest Hong Kong government to follow the fatal suit. Ninja loan has become worldwide famous after the US Subprime Crisis‚ it stands for No Income‚ No Job‚ No Asset. But since the US government pushed to increase the homeownership ratio‚
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Hong Kong‚ where is a special economic zone in China‚ is definitely a valuable business platform to boost the company’s brand name throughout China. According to the economic statistic and near-term outlook from the government‚ the Consumer Price Index is increasing steadily in Hong Kong and the department states that the minimum wage regulation together with the steady inflation may increase the purchasing power of the general public [5] .It reflects the big potential markets in Hong Kong. In
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founded in 1996‚ reacting to the tragedy that more than a hundred singleton elders were found dead under the sudden attack of a cold spell at the same year. It was the first charitable institution offering emergency link service to the elderly in Hong Kong. Making use of innovative technology and personalized service‚ the association aims to create a quality living environment for the seniors by the operating as a self-financed social enterprise. Situation Analysis Industry Trend : The elderly-care-service
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