Index 1 Introduction to segmental reporting 2 2 Origin of segmental reporting 2 2.1 The fineness-theorem 2 2.2 Market efficiency theory 2 2.3 Agency theory 2 2.4 Accounting theory 3 3 The most important segmental reporting standards 3 3.1 International Accounting Standard 14 (IAS 14) 3 3.1.1 The International Accounting Standards Committee 3 3.1.2 The International Accounting Standards Board 4 3.1.3 IAS 14: Segment reporting 4 3.1.3.1 Objective of IAS 14 (revised) 4 3.1.3.2 Applicability
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Module 9: Case Study 3 Making Cuts in a Health Department Budget Elizabeth Mahan HCA415: Community and Public Health Instructor: Kristin Akerele April 1‚ 2017 Module 9: Case Study 3 Making Cuts in a Health Department Budget 1. Explain how the four bioethical principles should guide budgetary decisions in the public health realm. The bioethical principles are autonomy‚ beneficence‚ maleficence‚ and justice. Non-maleficence means to “first do no harm”. In a clinical setting‚ do no harm could
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UNIT 1 The Microbial Universe Read Chapter 1 Review Study Outline for Chapter 1 on pp. 21-22. (It helps to read this before viewing the video.) Watch Video 1‚ "The Microbial Universe" PowerPoint lecture: http://it.spcollege.edu/edtech/instructorResources/rlo/RLO%5FObjects/staticRLO/Citron/MCB2010%20UNIT%201/ NOTE: You will need Flash Player for viewing the PowerPoint lecture. You can download it from the following site: http://www.adobe.com/shockwave/download/download
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Study Day 8: Early Years Foundation Stage The legal status and principles of EYFS The EYFS statutory Framework sets the standards that all early years providers must meet to ensure that it achieves the Ofsted regulations. At children learn and develop and are kept healthy and safe. It promotes teaching and learning to ensure children’s school readiness and gives children the broad knowledge and skills and provides the right foundation for good future progress through school and life. The primary
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The Regulation of Financial Reporting Contents Part 1 Financial Statement Analysis of JD Wetherspoon plc Executive summary.............................................................................4 1.1 Company profile................................................................................4 1.2 History and development...................................................................4 Introduction....................................
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Case Study 99 Cents Only Stores: IT Infrastructure on a Budget 99 Cents Only Stores is one of the leading retailers in the deep-discount sales industry. The first 99 Cents Only Store opened in 1982‚ and the company now operates 194 retail locations‚ including 150 in California‚ 19 in Texas‚ 15 in Arizona‚ and 10 in Nevada. The stores carry mostly name-brand general merchandise‚ including food and beverages‚ health and beauty aids‚ cleaning supplies‚ house wares‚ hardware‚ stationery‚ toys‚ gifts
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recurrent pneumothoraxes (ces). Evaluate for possible transfer to Forrest General Medical Center‚ thoracic unit. Patient is a 61-year-old white male admitted through the ER with on December 10 with recurrent right pneumothoraxes. Patient is known to have COPD with emphysema and has multiple admissions for problems concerning this. At the time of initial evaluation‚ a small caliber chest tube was inserted in the anterior axillary line‚ which improved the patient’s respiratory distress but did not completely
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DOES THE “MANAGEMENT APPROACH” CONTRIBUTE TO SEGMENT REPORTING TRANSPARENCY? Advanced Accounting ACC 610 January 4TH‚ 2010 1. INTRODUCTION: An operating Segment is a component of an entity that may earn revenues or incur expenses‚ whose operating results are regularly reviewed by the chief operating decision maker (COMD) and for which discrete financial information is available. Generally‚ financial information is required to be reported on the basis that it is used internally for evaluating
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International Journal of Business and Management December‚ 2009 Problems of Adoption and Application of International Financial Reporting Standards (IFRS) in Bangladesh Sumon Bhattacharjee (Corresponding author) Department of Business Administration‚ East West University 43-46 Mohakhali C/A‚ Dhaka‚ Bangladesh Tel: 88-17-1285-9617 E-mail: sumon@ewubd.edu Muhammad Zahirul Islam Department of Business Administration‚ East West University 43-46 Mohakhali C/A‚ Dhaka‚ Bangladesh Tel: 88-17-1665-3964
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Case 7.2: Disney Acquisition of Marvel Entertainment a. The most important business reason for this acquisition is probably that Disney has been looking for new sources of auxiliary revenue brought by Marvel Entertainment. By acquiring more than 5‚000 characters in Marvel’s library‚ including Iron Man‚ Spider-Man‚ X-Men‚ Captain America‚ and the Fantastic Four‚ the acquisition greatly expands Disney’s customers‚ making Disney more attractive to young adulthood and beyond. b. Goodwill=Fair
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