1) INTRODUCTION The purpose of this assignment is to develop learners’ analytical skills in reviewing the adoption of accounting standards in financial statements. In this assignment we are required to assess the accounting treatment of borrowing costs as per FRS 123‚ by using the latest two years financial statements for two companies listed on the Maldives Stock exchange. Financial Reporting Standard 123 Borrowing Costs (FRS 123) consists of paragraphs 1 to 30. All of the paragraphs in FRS123
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In the United States‚ prison overcrowding and budget cuts within the criminal justice system have lead to an increase in the need and the development of private prisons and jails. "A private prison is a place in which individuals are physically confined by a third party that is contracted by a local‚ state‚ or federal government agency. Private prison companies typically enter into contractual agreements with local‚ state‚ or federal governments that commit prisoners and then pay a per diem or
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The key concepts and topics that have made me a stronger candidate to enter the business world is knowing what the rules and regulations are for federal‚ state‚ and local laws before opening a business is very important. Each State and local laws differ between states and cities‚ where the Federal laws and regulations are the same across the United States. Some of the Federal laws would be; • FLSA – Fair Labor standards Act which covers the wages and hours of the employees. • OSHA – Occupational
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above capacity— “a situation in which the demand for emergency services exceeds the ability of physicians and nurses to provide quality care within a reasonable time” (Sinclair‚ 2007). When there are more patients than treatment rooms available‚ ED overcrowding occurs. It does not necessarily mean that the
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The Criteria used for selecting and sequencing the grammatical items in the Third Intermediate English Textbook in Saudi Arabia BY Mohammed S. Alkhamali M.Ed TESOL student Collage of Education King Saud University Riyadh 1 Introduction This paper tries to answer the question ‘ with reference to a syllabus or a textbook you are familiar with‚ identify and discuss critically the criteria which appear to have been used in selecting and sequencing its content.’ To answer this question we
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Unit 5. 1. Under what circumstances are employees most likely to blow the whistle? I believe whistle blowing itself is a bold action by any individual or a group of people. I just wanted to add this before my discussion to explain my modesty towards the whistle blowers‚ only to the genuine ones. An employee is likely to blow the whistle ideally in a circumstance when they see any unethical activities occurring in their organization. It can be in a process or in the hierarchy itself but still
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Issac Asimov I‚Robot; Language study‚ Text study and essay writting English upper intermediate LANGUAGE STUDY Asimov’s robots can be described as clumsy‚ hard-working‚ cost-efficient‚ soulless‚ strong‚ fast‚ obedient‚ human-made‚ a cleaner better breed‚ more human than man. Robots can be caring‚ gentle‚ self-aware‚ creative‚ intelligent and also evil‚ rebellious. Robots are made out of metal‚ plastic‚ aluminum‚ gears‚ bolts‚ wheels‚ sensors‚ memory chips‚ and other gadgets. TEXT
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6. What do you see as the most likely future(s) of diplomacy? Will this (these) be the same in every sphere of policy? And in all parts of the world? In today’s world the concept of "diplomacy" over the years is beginning to take many faces. After World War II‚ the concept of "world order" was as clearly delineated‚ as the concept of "diplomacy". But over time‚ diplomacy ceased to be a binding chain between states. It has expanded its scope of action. Along with public diplomacy began to appear more
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“deinstitutionalize” the mentally ill – prisons and jails became the new de facto mental health asylums. In 2015‚ according to the Treatment Advocacy Center‚ in 44 of the 50 states‚ “the largest prison or jail held more people with serious mental illness than the largest psychiatrist hospital.” Therefore‚ in a country where incarcerating people with mental challenges seems to be a more viable option than treatment‚ it is inevitable to question the policies and
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Jails and Prisons Tammy Johnson CRJ303: Corrections Professor Jeffrey Cudworth January 7‚ 2013 Jails and Prisons Jails and prisons are both types of sanctions that are used for convicted offenders that have committed crimes‚ but there are many differences in the two. “Jails are locally operated short- term confinement facilities originally built to hold suspects following arrest and pending trail. Today’s jails also serve these purposes: * They receive individuals pending arraignment
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