TEST of Reliability | Application and APPROPRIATENESS | Strengths | Weaknesses | Internal Consistency | This measure of reliability is appropriate when trying to determine the difference in reliability from shortening or lengthening a test (Cohen & Swerdlik‚ 2010). Here I am specifically referring to the Spearman-Brown formula being used to determine internal consistency. A researcher could also use other measures of internal consistency meant for heterogeneous test items‚ such as Inter-item
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December 2010 IFRS Practice Statement Management Commentary A framework for presentation International Accounting Standards Board (IASB) The IASB is the independent standard-setting body of the IFRS Foundation 30 Cannon Street | London EC4M 6XH | United Kingdom Telephone: +44 (0)20 7246 6410 | Fax: +44 (0)20 7246 6411 Email: info@ifrs.org | Web: www.ifrs.org Publications Department Telephone: +44 (0)20 7332 2730 | Fax: +44 (0)20 7332 2749 Email: publications@ifrs.org 100% Printed
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“You can chain me‚ you can torture me‚ you can even destroy this body‚ but you will never imprison my mind.” -- Mahatma Gandhi INTRODUCTION I write this project in spirit of modesty to talk about one of the greatest figures of history and the relevance of his principles in today‘s world. The memory of Mahatma Gandhi today‚ in India is reduced to rituals. His ideals are forgotten and much of what he stood for is remembered only in parts and misunderstood. Many young people brought up on modern ideas
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1. According to U.S. GAAP‚ revaluation is not permitted for all types of intangible assets. Under IFRS‚ revaluation to the fair value of intangible assets other than goodwill is an allowable alternative treatment. This is a good difference between U.S. GAAP and IFRS. Sometimes‚ intangible assets do change rapidly over time. For example‚ a trademark may not be noteworthy at the transaction. However‚ as the company becomes larger and larger‚ the underlying value of the trademark would increase significantly
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Relevance Of Philosophy Introduction Political Philosophy/Ethics/Logic and reasoning play a great deal in decision making‚ espescially in economic ones. Economic policy implemented by certain governments will be dependent on THEIR philosophy. As economics is all subjective. Conservative ideologies tends to keep taxes lower whereas liberal ideologies influence in taxing the rich more. I have found whilst learning about philosophy‚ that it is not a DIRECTLY pertinent subject like say architecture
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Relevance of Teams Soc/110 Oct-29‚ 2012 Amy Eggert Relevance of Teams “Individual achievement was once the hallmark of personal success; today‚ success often depends on your ability to work in groups” (Engleberg‚ 2010). Teams are more important today than ever before. The evolution of computers has paved the way for a mass-transit of information. New technologies have improved the methods of information sharing and team collaboration. I have been in the workforce since 1995. I have
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accountable entities will cease to report under Canadian GAAP and instead use IFRS. This paper discusses three accounting topics to compare Canadian GAAP with IFRS. The three topics cover (1) conceptual framework‚ (2) property‚ plant and equipment‚ and (3) financial statement presentation. Conceptual Framework Both IFRS and Canadian GAAP are based on similar conceptual frameworks. Many of the basic concepts in IFRS (e.g.‚ the going concern assumption‚ accrual accounting) are similar to Canadian
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PAYMENTS 3 2.2.0 FACTORS AFFECTING DIVIDEND POLICY 5 2.2.1 LEGAL RESTRAINTS 5 2.2.2 SHAREHOLDERS EXPECTATIONS 5 2.2.3 TAXATION 6 2.2.4 CASH-FLOW UNCERTAINTY 7 3.0 DIVIDEND POLICY RELEVANCY 8 3.1.0 EXPLANATIONS OF DIVIDEND RELEVANCE 8 3.1.1 THE BIRD-IN-THE-HAND EXPLANATION 8 3.1.2 THE SIGNALLING EXPLANATION 9 3.1.3 THE TAX-PREFERENCE EXPLANATION 10 3.1.4 THE AGENCY EXPLANATION 10 3.2.0 INDUSTRY INFLUENCE ON DIVIDEND POLICY 11 4.0 THE CLIENTELE EFFECT
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Introduction /Overview In this essay the challenge is to shown the relevance of philosophy to 21st century manufacturing. As philosophy is not a new concept there is a wide and defervesce range of ideas (on everything that existed and does not yet exist). The people who study philosophy and deal with such matters must have at one stage put forward some thoughts on manufacturing and even engineering in general. Philosophy comes from the Greek for "love of wisdom‚" giving us two important starting
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Running head: IFRS IFRS: A Review of the Literature Intermediate Accounting III (10089) Abstract Due to the global integration of business and finance throughout the world‚ approximately 113 countries have adopted or are working on convergence with IFRS. This paper is a look at the history and an examination of where IFRS stands internationally and with the United States. For several decades the industrialized world has been working toward an international set of accounting standards.
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