B.C. Home » Agriculture » Apiculture Ministry of Agriculture What is Apiculture? Apiculture is the management and study of honeybees. Apiculture is derived from the honeybee’s Latin name Apis mellifera‚ meaning ‘honey gatherer’. Since bees do not collect honey but nectar from which honey is made‚ the scientific name should actually be Apis mellifica meaning ‘honey maker’. Although apiculture refers to the honeybee‚ the vital role all bees play in the pollination of crops and flowering plants
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Comments on Trend Analysis As indicated earlier‚ the full year audited results for the period ended 31st March‚ 2009 were for a 15 months period. Hence‚ these are not comparable with the full year audited results for the year ended 31st March‚ 2010. However‚ on a memorandum basis‚ for comparative purposes‚ the audited results for year ended 31st March‚ 2010 along with the un-audited results for the 12 months period ended 31st March‚ 2009 are given below: * Net Sales for
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Meghna Oil Limited MJL Bangladesh Limited Items 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Items 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Lequidity Rarios Lequidity Rarios (1) Current Ratio 1.05 1.08 1.09 1.07 1.1 (1) Current Ratio 1.36 1.45 1.68 2.41 1.48 (2) Quick Ratio 0.54 0.75 0.58 0.77 0.86 (2) Quick Ratio 0.87 0.78 0.89 1.81 1.04 Operating Ratios Operating Ratios (3) Accounts Receivable Turnover Ratio 10.6 7.87 11.58 6.59 9.21 (3)
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3. Evaluate GM’s currency hedging policies. [3 pages] {Gavin} {Ryan} The issue here may lie with the 50% to 75% hedge as it is doubtful as to why GM does not hedge its receivables / payables by 100%. Perhaps the issue is related to high costs of using options and their receivables / payables run into huge amounts. Additionally‚ GM is not keen on committing to a forward because they have positive expectations about the future exchange
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Table of Contents Introduction 2 How it happened? 2 Financial Reporting Issues 3 Trading Business and Mark to Marketing 3 Reporting Issues for Special Purpose Entities 3 Other Accounting Problems 4 Governance and Intermediation Failures at Enron 4 Role of Top Management Compensation 4 Role of Audit Committees 4 Role of External Auditors 4 Role of Fund Managers 5 Role of Accounting Regulations 5 The Sarbanes Oxley Act 5 Did it help? 5 Bibliography 6 Introduction Kenneth
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Absent cover eng 1/3/00 12:38 am Page 2 PREVENTING ABSENTEEISM AT THE WORKPLACE RESEARCH SUMMARY / / ✔✔✔✔✔✔✔✔ / ✔✔✔✔✔✔✔✔ / / ✔✔✔✔✔✔✔✔ / / ✔✔✔✔✔✔✔✔ / ✔✔✔✔✔✔✔✔ EUROPEAN FOUNDATION for the Improvement of Living and Working Conditions Absent Eng 1/3/00 12:35 am Page 1 PREVENTING ABSENTEEISM AT THE WORKPLACE RESEARCH SUMMARY EUROPEAN FOUNDATION for the Improvement of Living and Working Conditions Absent Eng 1/3/00 12:35 am Page 2 Foundation Publications listed
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AIDS Essay Today many people around the world are infected with a serious disease called AIDS. Unfortunately‚ the disease has led to many deaths worldwide and yet it still remains untreatable. Many Public Health Departments are now taking the lead in publicizing education about AIDS. Public awareness and prevention programs are possible solutions to the spread of AIDS. The issue of this paper is on AIDS Prevention Programs that target women. One outlook is that prevention programs that target women
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Cameron Barr HUM/111 Detecting Media Bias May 19‚ 2013 For this assignment‚ I used Yahoo as my search engine to come across an article that tells about the IRS current tea party scandal and how Barrack Obama is not involved in it. The article was not clear‚ in my opinion‚ because it failed to give me a complete view or enough information on what exactly is going on. I had to look elsewhere to figure out what exactly this scandal is. However‚ the article was accurate because some of the fact
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Financial Statements Analysis Interpretation of Financial Ratios Financial statements analysis is the process of examining relationships among elements of the the company’s "accounting statements" or financial statements (balance sheet‚ income statement‚ statement of cash flow and the statement of retained earnings) and making comparisons with relevant information. Financial statements analysis is a valuable tool used by investors‚ creditors‚ financial analysts‚ owners‚ managers and others in their
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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 have equal authority
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