To bridge the perceived information gap‚ and to satisfy the information requirements of the standard setters‚ narrative reporting has come to the fore. In its various guises – Business Review‚ Management Commentary‚ Management Discussion and Analysis‚ Chairman’s Statement‚ Corporate Governance Statement‚ Environmental Statement‚ Remuneration Statement‚ and Health and Safety Statement – narrative reporting is now a significant segment of the annual report in many parts of the world. It has supplemented an
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topping in the pizza. The relationship between the voice of the customer and the technical features crea a matrix structure in the center of the diagram. By evaluating how each technical feature relates to each customer requirement. This can be defined by strong‚ very strong‚ weak‚ or no relationship. The roof of the House of Quality shows the interrelationships of any pair of technical features. The operations department should also do this. Then to the right of the relationship matrix there is an assessment
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dimensions of performance of an open and orderly PFM system. Auditing services have been changing rapidly over the last decade. Audit practices have been evolving in response to growing public expectations of accountability‚ and to the complexities in economic and technological advances being made in the organizations. An important recent development has been the challenge of globalization and the need for harmonization of financial reporting in facilitating the most efficient allocation of funds globally
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KUMASI POLYTECHNIC SCHOOL OF BUSINESS AND MANAGEMENT STUDIES DEPARTMENT OF MARKETING PROPOSED TOPIC THE RELEVANCE OF INFORMATION AND COMMUNICATION TECHNOLOGY IN THE MARKETING OF PRODUCS /SERVICES. A CASE STUDY OF AIRTELCOMPANY LIMITED‚ (AMAKOM BRANCH) A PROJECT WORK PRESENTED TO THE MARKETING DEPARTMENT IN PARTIAL FULFILLMENT OF THE REQUIREDMENT FOR THE AWARD OF HIGHER NATIONAL DIPLOMA. SUBMITTED BY: MR.JIBRIM M FAHAD MKT05080940 MR. HAFIZ ISSAHAK MKT05080939
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results in a material misstatement of the financial statements. The two types of misstatements that are relevant to auditors are: The misstatement arising from misappropriation- this occurs when someone steals or misuses an organizations assets. Perpetrators are usually employees and occur when they gain access to cash or cash disbursement accounts and can manipulate them. Misstatement arising from fraudulent financial reporting- the perpetrators generally doesn’t seek personal gain‚ but want to
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the environmental legislation‚ David Jones disclosed total energy consumption and emissions data to the Federal Government‚ updated to the National Packaging Covenant (NPC) for the strength of its qualitative and quantitative analysis‚ carried out a two-year action plan to the new Australian Packaging Covenant (APC) and made its first submission to the Carbon Disclosure Project (CDP) of carbon emissions. However‚ the CSR disclosures of David Jones are not assured as no independent assurance provider
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A practical guide to segment reporting September 2008 PricewaterhouseCoopers’ IFRS and corporate governance publications and tools 2008 IFRS technical publications IFRS Manual of Accounting 2008 Provides expert practical guidance on how groups should prepare their consolidated financial statements in accordance with IFRS. Comprehensive publication including hundreds of worked examples‚ extracts from company reports and model financial statements. IFRS Pocket Guide 2008 Provides a summary
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families‚ the quality of life and even the very future of the planet. Significantly‚ most companies are still not reporting relevant Corporate Social responsibility (CSR) information. Some studies have found that most CSR reporting is of descriptive‚ self-congratulatory nature‚ alluding more to good intentions than actual CSR programs and rarely reporting any bad news about companies’ relationship with the environment”. Corporations have significant impacts on society‚ people’s life and environment.
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Index 1 Introduction to segmental reporting 2 2 Origin of segmental reporting 2 2.1 The fineness-theorem 2 2.2 Market efficiency theory 2 2.3 Agency theory 2 2.4 Accounting theory 3 3 The most important segmental reporting standards 3 3.1 International Accounting Standard 14 (IAS 14) 3 3.1.1 The International Accounting Standards Committee 3 3.1.2 The International Accounting Standards Board 4 3.1.3 IAS 14: Segment reporting 4 3.1.3.1 Objective of IAS 14 (revised) 4 3.1.3.2 Applicability
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1.1 Describe safe and hygienic working practices when preparing services areas‚ equipment my and stock for wine service She and hygienic working practices What is your understanding of safe and hygienic work practices? Following policy and procedures of the organisation Sorting at the right temperature Making sure the cork is screwed in correctly to stop the pressure and keep the wine of the cork itself so not to mix the taste Cleaned areas for where the food is served ie tables and
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