Treatment of IPO Costs. The costs of an IPO that involves both issuing new shares and a stock market listing should be accounted for as follows: Incremental costs that are directly attributable to issuing new shares should be deducted from equity (net of any income tax benefit) - IAS 32.37; Costs that relate to the stock market listing‚ or are otherwise not incremental and directly attributable to issuing new shares‚ should be recorded as an expense in the statement of comprehensive
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Department of Chemistry [Colligative Properties & Osmotic Pressure] Purpose : The experiment this week had two different purposes. The first is to teach us about freezing points. This lab was designed to show us the freezing point of a pure solvent‚ in comparison to a solvent in a solution with a non-volatile solute. The second goal of the experiment is to teach students about osmosis. In the experiment‚ we got to observe osmosis as well as understand dialysis
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Hitesh Dogra Professor Anita Swing English 1100-06 12 April 2012 Living Life Meditatively: Some Benefits of Practicing Meditation According to various sources of literature‚ the practice of meditation began over 5000 years ago. There are various forms of meditation that have come into existence since its origin. The types of meditation can be categorized under two headings namely: Religious Meditation and Secular Meditation. The practice of meditation has been linked to all
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Water is a chemical compound with the chemical formula H 2O. A water molecule contains one oxygen and two hydrogen atoms that are connected by covalent bonds. Water is a liquid at standard ambient temperature and pressure‚ but it often co-exists on Earth with its solid state‚ ice‚ and gaseous state‚ steam (water vapor). Water covers 71% of the Earth’s surface.[1] It is vital for all known forms of life. On Earth‚ 96.5% of the planet’s water is found in seas and oceans‚ 1.7% in groundwater‚ 1
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where we aspire to be European and by living with this ideal in mind we have created a need to please and serve tourist and outsiders. We do this to show them that we are equal to them or that we are just like them when we are not. A Small Place by Jamaica Kincaid highlights the relationship the colony has we the colonizer throughout her native island of Antigua.
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“Girl”‚ Jamaica Kincaid -the author as well as the speaker- gives a list of ongoing commands that she was receiving. As readers‚ we assume that these are orders coming from her mother. As we are aware‚ her family had certain beliefs and also did not approve of her writing later on in life. The italicized words in the text such as “…but I don’t sing benna on Sundays at all and never in Sunday school…” and “…but what if the baker won’t let me feel the bread…” give the reader a sense that Jamaica is interjecting
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Jamaica Kincaid’s “Girl” and Eudora Welty’s “A Worn Path” is two fabulous short stories made in the 20th century. It shows how the relationship between young and adult is seen at that moment. There is the mother who mainly gives advice to help her daughter and there is the grandma who traveled a long distance to get help for her grandchild. The relationship’s quality between young and adult are oppositely inverse .The following essay will show the communication‚ the motivation and the perseveration
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Laboratory Report 6 Date Performed: 04/02/14 Date Submitted: 04/15/14 Name: Lisa Jacoby Title: Physical and Chemical Properties Purpose: Investigating the chemical properties of pure chemical substances as well as exploring the physical properties of pure chemical substances Procedure: 1. I half-filled one well of a 24-well plate with 6M HCl and half-filled a second well of the 24-well plate with 6 M NaOH. I then sucked up these chemicals into their labeled pipets. I then set
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D E C I S I O N LEONARDO-DE CASTRO‚ J.: Before the Court are consolidated Petitions for Review on Certiorari under Rule 45 of the Rules of Court‚ which arose out of two civil cases that were filed in different courts but whose factual background and issues are closely intertwined. The petitions in G.R. Nos. 1250781 and 1255982 both assail the Order3 dated May 20‚ 1996 of the Regional Trial Court (RTC) of General Santos City‚ Branch 37‚ in Civil Case No. 5617. The said Order decreed the dismissal
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through your mind at the very moment you know it’s over? You probably ask yourself‚ “How did it come to this?” Your mind starts racing‚ thinking about all the choices you made and all the things you could have done differently. In A High Wind in Jamaica by Richard Hughes‚ Captain Jonsen was surely asking himself the same questions when his fate was sealed. Captain Jonsen’s failure to rid himself of the children‚ his bad reputation‚ and trusting Emily to tell his story ultimately lead to his demise
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