the world to strongly advocate harmonization of accounting. The important reasons which necessitate harmonization of accounting practices are well contained in the observation made by Saudagaran. “While the initial efforts at harmonization were mainly championed by political bodies and professional accounting organizations‚ current pressures to harmonize are driven by investor groups who use financial statements‚ multinational companies which prepare financial statements‚ regulators who monitor capital
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Introduction Marketing programs teach people how to promote and sell goods and services. Students learn about buyer behavior‚ pricing theory‚ importing‚ and exporting. They learn to market many types of goods and services such as clothing‚ banking services‚ and cars. Overview On occasion‚ someone has tried to sell you something you didn’t want. You got a phone call at dinnertime. You found junk mail in your mailbox. Or someone pitched a product at a ridiculously high price. It was natural
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How to Prepare for Any Disaster 6/10/2013 Topics in Contemporary Social Issues We must have tools and plans in place to make it on our own in case of a disaster happening. Just like having a functioning smoke detector in your house‚ having emergency supply kits will put tools that one may need at your feet. It is important to be prepared to use what you have on hand to make it on your own for at least three days‚ maybe even longer. There are six basic items that one should ensure if any disaster
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FEEDING PROGRAM Description and problem to be addressed Feeding programs are basically conducted mostly on places on which poverty can be seen. Most of these projects are difficult to execute especially considering the supplies and resources to be used as well funds to conduct. The issue of food security and hunger has never been more crucial than what it is today. First of the problems to be addressed as mentioned earlier where to get the funds‚ how to get the right resources and when will
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Professional Accountability: Across the Spectrum of Nursing Professional accountability is a phrase frequently used across the continuum of nursing practice. Accountability is often associated with specific expectations which include aspects that range from clinical care to legislative issues. Nursing accountability defines the nurse ’s responsibility to practice ethically and competently. Although nurses practice under universal standards of care‚ it is essential that each nurse define his or
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Chartered Accountants’ Everyday Tools PAYG Withholding Statement Contact for more information: Phone: 1300 137 322 Within Australia +61 2 9290 5660 Overseas 1800 804 712 Toll free from Malaysia 800 6161 337 Toll free from Singapore Fax: +61 2 9262 4841 Email: memberbenefits@charteredaccountants.com.au This document has been supplied to the Institute of Chartered Accountants in Australia as a free sample by Thomson Reuters and is extracted
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red and split open to expose the fruit. The fruit inside is three or four cream coloured fleshy section with glossy black seeds at the top. Saltfish is fresh fish that has been salt-cured and dried until the moisture is completely extracted. To prepare this dish‚ you need to ensure that you have the ingredients needed to complete the dish as well as the utensils prepared ahead of time. Gather the ingredients‚ such as‚ the ackee and the salt fish. Also‚ you need the seasoning for the dish like sweet
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Course Description (Students should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 221 within the last two years may have difficulty.) Prerequisites: BMGT 110 (or at least two years of business or management experience) and ACCT 221. A comprehensive analysis of financial accounting topics involved in preparing financial statements and in external reporting
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organisational plan and all the related measures that an entity adopts to: * safeguard assets * encourage adherence to company policies * promote operational efficiency * ensure accurate and reliable accounting records. It is either an administrative control or an accounting control Characteristics of an effective internal control system include: * Competent‚ reliable‚ and ethical personnel * Assignment of responsibilities * Proper authorisation * Separation of duties
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PROFESSIONAL MISCONDUCT By: Mrs. Surbhi Bansal M.Com.‚ FCA Sec.2 (2): Members deemed to be in practice: If he i) Engages himself in practice of accountancy‚ or (ii) Offers to perform audit related services or holds himself out to the public as an accountant‚ or (iii) Renders professional service or assistance in Matters of accountant interest etc.‚ or‚ (iv) Renders such other services which as per opinion of the council‚ to be rendered by C.A. in practice. (Mgt
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