executive bonuses. And after asset prices began falling‚ many financial executives blamed fair value markdowns for accelerating the decline. Yet both Generally Accepted Accounting Principles in the United States and International Financial Reporting Standards‚ adopted by nearly 100 countries worldwide‚ continue to use fair value extensively—for example‚ in accounts concerning derivatives and hedges‚ employee stock options‚ financial assets‚ and goodwill impairment testing. One explanation for the rise
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Harmonisation of accounting standards International accounting harmonisation can be defined as "the process of bringing international Accounting Standards into some sort of agreement so that the financial statements from different countries are prepared according to a common set of principles of measurement and disclosure". Harmonisation means that deviating rules‚ which do not exclude themselves‚ can continue to exist next to each other. That means harmonisation does not focus on the elimination
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unlawful‚ become void when the act become impossible or unlawful.” The circumstances under which a contract may be discharged by supervening impossibility include‚ inter alia‚ a supervening event defeats the whole purpose or object of the contract. The English case Krell v Henry [1903] 2 KB 746 is a good illustration of the above rule. In this case the court held that because the King’s illness was considered a supervening event which made it was impossible for the defendant to achieve the real purpose
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The Defense of Culture in Ama Ata Aidoo’s No Sweetness Here: The Use of Orality as a Textual Strategy Ode Ogede‚ Ahmadu Bello University‚ Nigeria In her book African Novels and the Question of Orality‚ Eileen Julien bitterly attacks the notion that there is anything particularly African about orality or anything essentially oral about African culture. The "oral form‚" she contends‚ "is not the concrete literary simulacrum of African essence but is‚ rather‚ a manifestation of social consciousness
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writers from English-Essay.com have aided innumerable‚ doctorate-level learners with custom english essay ideas for almost a decade. English-Essay.com’s experienced core of college scholars embarks painstakingly every college month to complete MBA‚ PhD english essays and various forms of midterm exam assignments for academic undergraduates to utilize for midterm examinations. Our service’s doctorate researchers will also provide a graduate-level writing service for how to buy english essays‚ a PhD-level
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STANDARD DEVIATION The standard deviation is a popular measure of variability. It is used both as a separate entity and as a part of other analyses‚ such as computing confidence intervals and in hypothesis testing. The standard deviation is the square root of the variance. The population standard devia¬tion is denoted by σ. Like the variance‚ the standard deviation utilizes the sum of the squared deviations about the mean (SSx). It is computed by averaging these squared deviations (SSX/N) and
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well-being (Turner‚ 1946) (II) Double standards and class bias Lewis Carroll pointed out a contradiction within the scientific community which undermined the case for vivisection. Carroll said that to describe humans and monkeys as brothers was incompatible with declarations of humans as superior to lower beasts‚ possessing the right to inflict pain upon them for human gain (Mayer‚ 2010). Unfortunately‚ there were frequently similar accusations of double standards within the animal protection movements
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CURRICULUM-VITAE AHMAD RAZA S/O Mr. Mohd. Rais Village & Post Fareed Nagar‚ Teh- Thakhurdwara Distt. Moradabad (UP) Pin No. - 244601 E-mail: ahmadraza.238@gmail.com MOB: +91-9758185786 ----------------------------------------------------------------------------------------------------------- Address for correspondence : H.No.- H-33‚ Opp. Kapoor Park‚ Lajpat Nagar Moradabad- 244001 (U.P.) Contact No
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interests with non-disclosure‚ noncompete and non-solicitation agreements (Seminar paper) VILNIUS‚ 2012 Contents Introduction ................................................................................................................................3 1. Definition and description of non-disclosure‚ non-compete and non-solicitation agreements ...4 1.1. Non-disclosure agreements ...............................................................................................4 1.2. Non-compete
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6. Financial Performance Analysis With the help of 5 years balance sheet and income statement managed from the Annual Reports of Standard Bank Limited I have done the following ratio analysis. Financial indicators in the last six years |Item |Ratio |2007 |2006 |2005 |2004 |2003 | |Earning Ability |Return on Equity |20.59% |16.71% |23.16% |16.05%
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