(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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Air pollution in Hong Kong is often so bad that it is impossible to see across Victoria Harbor due to all the haze and smog. The government did endeavor to modify the air quality but‚ sadly‚ it still deteriorates continually. Even worse‚ the Air Pollution Index recently hit a record high‚ which suggests that the air quality in Hong Kong is far lower than the international standard. It all shows that air pollution is just a growing problem and I’m writing to raise several concerns about air pollution
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Article 105 of the Basic Law states that "The Hong Kong Special Administrative Region shall‚ in accordance with law‚ protect the right of individuals and legal persons to the acquisition‚ use‚ disposal and inheritance of property and their right to compensation for lawful deprivation of their property." This is an expansion of Article Six in the Principles section that "The Hong Kong Special Administrative Region shall protect the right of private ownership of property in accordance with law." The
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Strengths: Honk Kong Disney Theme Park has its incredibly strong brand awareness is its powerful strength. As a child I had willingly been instructed with the brand and can even recognize the distinct calligraphy associated with the brand. It has no surprise because BusinessWeek has ranked Disney as the 8th most recognizable global brand. A recognizable brand such as Disney increases consumer trust and indicates the company’s advanced and successful marketing. Another reason for Hong Kong Disney Theme
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Energy Wastage in Hong Kong Focus: household energy consumption Solar panels http://www.renewablepowernews.com/archives/1647 Did you know that people this year are consuming nearly twice as much energy as they were 30 years ago? If we continue to use energy at such high rates‚ reserves of non-renewable energy may run out really soon. In order to prevent this people must make small changes by using less energy in their daily lives. Even the smallest action can have an impact on the rest of
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serious in Hong Kong . Many people such as the elderly and the fresh graduates ‚ most of them can’t have the flats for living and some need to live in the subdivided units . Our chief executive ‚ Mr. CY Leung just announced his first policy address ‚ in the housing aspects ‚ he suggested that building more flats for the citizens . However ‚ I think it’s only a long term solutions ‚ the flats will be finished in 2018 ‚ but the housing problem is a very urgent needs for the most citizens in Hong Kong . These
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In the past‚ Hong Kong education was closely modeled on the system that was found in the UK. This is hardly surprising since Hong Kong was administered by Britain from 1841 to 1997‚ when the former UK colony was handed back to China. However‚ since 1997‚ the education system taught in local schools has undergone a series of changes. While some of these changes have reflected different language of instruction policies‚ there have also been changes to the senior secondary curriculum. The new model
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this article because it explains how China uses a group of students as a scapegoat‚ similar to how Napoleon uses Snowball as a scapegoat. I thought it was interesting how Animal Farm and this article compare and contrast. This article describes how Hong Kong‚ a former British colony was returned to Chinese control in 1997 and “placed under a semi-autonomous administration” that many consider to inreality be under Beijing’s control. The author states that “Since the handover‚ China has violated all of
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Hong Kong – Jenny Bakery – Best Butter Cookies Restaurant: Jenny Bakery Cuisine: Dessert/Bakery Last visited: April 10‚ 2010 Location: 5 locations - Central‚ Hong Kong Address: Metro: Central Station Shop 126‚ #33 Queens Road Central‚ Melbourne Plaza 1st Floor‚ Central‚ Hong Kong Tel: 2524-1988 Price Range: $10-20 1: Poor 2: OK 3: Good 4: Very good 5: Excellent 6: Tres Excellent!! Food: 6 (for butter cookies) Service: n/a Ambiance: n/a Overall: 5 Additional comments: * Since
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Essay topic: Should the Hong Kong government implement a minimum wage policy? Cho Mee Ji 2010524339 CAES 1906 - I Hong Kong is one of the world’s most prosperous and financially wealthy cities. However‚ despite the wealthy background‚ the government has serious economic concerns over the high levels of poverty and income inequality in Hong Kong (“The Situation of Poverty”‚ 2003). A study by the Hong Kong Council (2009) has reported that more than 17% of Hong Kong residents or 1.2 million people
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