LEASES Lessee: Operating lease or finance lease (substance over legal form). ASPE: ‘Capital’ Finance lease if meet one of the criteria (for both ASPE and IFRS): transfer of ownership/BPO‚ lease term major part of economic life (> 75%)‚ PV minimum lease payments (MLP) substantially all of FV (> 90%). If not‚ operating lease and record rent expense and disclose if committed more than one year. IFRS: additional criteria: leased asset specialized – only lessee can use without major modifications
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A vision for 20 years: the learning society 1. Our title‚ Higher Education in the learning society‚ reflects the vision that informs this report. Over the next 20 years‚ the United Kingdom must create a society committed to learning throughout life. That commitment will be required from individuals‚ the state‚ employers and providers of education and training. Education is life enriching and desirable in its own right. It is fundamental to the achievement of an improved quality of life in the UK
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|research used to contribute to the development |D2: Make justified recommendations for | | |of a selected organization’s marketing plans |improving the validity of the marketing | |P3:describe how a selected organization uses | |research used to contribute to the development | |marketing research to contribute to the |M3:Develop a coherent marketing mix that is |of a selected
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Course Title BTEC Subsidiary Diploma in H&SC Unit Title 10 Caring for Children and Young people Level 3 Unit Number 10 Unit Credit 10 Assignment Title Caring for children‚ young people and their families Part Unit Whole Unit Whole unit Assessor Start Date Submission Date Feedback Date Vocational Context Task 1 (P1) Imagine that you are a researcher for a local radio station and you have been asked to put together a piece on looked after children and young people. Task 2 (P2‚M1 M2‚ D1)
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Unit 30- Health Psychology P3- Explain 2 specific health psychology issues. Anorexia Nervosa Anorexia nervosa is an eating disorder where a person tries to keep their weight as low as possible- it is also classes as a serious mental health condition. It usually develops from anxiety about body weight and shape‚ and often a person has a desire to be thin or a fear of being overweight. Often people with anorexia will exercise a lot/too much‚ stick to an extreme diet where they don’t eat much and
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UNIT 1 INDIVIDUAL PROJECT PHIL201- Introduction to Philosophy by Kendra M Hutchins AIU Online November 10‚ 2012 Metaphysics is a vast subject to speak on. With that being said‚ you will have so many different opinions. Like myself I believe in a soul. I believe in God‚ sometimes when I go through bad situations‚ I may pray and ask‚ “Is my life determined by fate? Is what I am going through right now real?” Also‚ seeing that I believe in a soul‚ one might question how does the soul live
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Unit four: Principles of supporting change in a business environment Assessment You should use this file to complete your Assessment. • The first thing you need to do is save a copy of this document‚ either onto your computer or a disk • Then work through your Assessment‚ remembering to save your work regularly • When you’ve finished‚ print out a copy to keep for reference • Then‚ go to www.vision2learn.com and send your completed Assessment to your tutor via your My Study area
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Unit 2 : Working in the Science Industry Walworth Academy Science Department Course title: BTEC National Extended Diploma in Applied Science Tutor name: Assignment 2.1 : Procedures used in the Laboratory Ref: Learner name Start date: Deadline date: Unit : (10 Credits) Scenario You are a publicist for a technician training organisation. You have been given the job of producing a prospectus into the work of a science technician focussing on methods of communication
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UNIT 2: 20s AND 30s REVIEW Topic 1— Post War Problems: INFLUENZA EPIDEMIC Identify: Also known as Spanish Flu Thousands weakened form the virus and died from pneumonia Happened all around the world after WWI (soldiers carried it out) Explain: Schools‚ theaters‚ and churches closed; communities tried to set up a total quarantine so no traveling in/out Government went into action and created a federal Department of Health in 1919 Assess: 50‚000 Canadians died during the epidemic Federal and provincial
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Unit 20 Causes and Spread of Infection 1.1 See worksheet. 1.2 Identify common illnesses and infections caused by bacteria‚ viruses‚ fungi and parasites. Bacteria - sore throat‚ tuberculosis‚ bubonic plague‚ whooping cough‚ anthrax.Viruses – flu‚ AIDS‚ HIV‚ hepatitis b‚ common cold‚ Fungi – thrush‚ ringworm‚ anthrax‚ madurella mycetoma‚ athlete’s foot. Parasites – worms‚ malaria‚ sleeping sickness‚ river blindness‚ elephantiasis‚ katamaya fever‚ body / head lice‚ amoebiasis. 1.3 Describe
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