...With permission of the CICA, a consortium made up of members from each of the four provincial CA professional programs updated the following simulation and evaluation guide to reflect the CICA Handbook standards, the Tax laws and the UFE Candidates Competency Map in effect as of March 31, 2011. Any changes to the original material are the sole responsibility of the consortium and have not been reviewed or endorsed by the CICA. The assumption was made that private companies will apply Accounting Standards for Private Enterprises (ASPE) and public companies International Financial Reporting Standards (IFRS)*. The assumption was also made that the accounting framework had been in place for several years. Dates in the simulation have not been changed. * Note: For the 2011 UFE, a candidate might be required to determine whether ASPE or IFRS is appropriate under the circumstances. © 2011 Institute of Chartered Accountants of Ontario Paper II - SIMULATION 3 (70 minutes) You, CA, have just been hired by Doctor Robert Blake (Doctor Bob) as a part-time accountant for his new clinic located in the province of Quebec. From your interview, you have learned that Doctor Bob moved to your city from another city within Quebec. Prior to that, he was studying medicine overseas. He arrived in Canada on February 28, 2006, and met all the requirements to practice medicine in the province. He has many questions about setting up his own medical practice, but is aware that according to provincial tax...
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...Demography of Germany Concepts, Data, and Methods G. Rohwer U. P¨tter o Version 3 October 2003 Fakult¨t f¨r Sozialwissenschaft a u Ruhr-Universit¨t Bochum, GB 1 a 44780 Bochum goetz.rohwer@ruhr-uni-bochum.de ulrich.poetter@ruhr-uni-bochum.de Preface This text is an introduction to concepts and methods of demographic description and analysis. The substantial focus is on the demographic development of Germany, all data refer to this country. The main reason for this focus on a single country is that we want to show how the tools of demography can actually be used for the analysis of demographic problems. The text consists of two parts. Part I introduces the conceptual framework and explains basic statistical notions. This part also includes a short chapter that explains how we speak of “models” and why we do not make a sharp distinction between “describing” and “modeling” demographic processes. Then follows Part II that deals with data and methods. In the present version of the text, we almost exclusively discuss mortality and fertility data; migration is only mentioned in Chapter 6 and briefly considered in the context of a Leslie model at the end of the text. In addition to providing a general introduction to concepts of demography, the text also intends to show how to practically work with demographic data. We therefore extensively document all the data used and explain the statistical calculations in detail. In fact, most of these calculations are quite simple;...
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...Erfolgsfaktoren interkultureller Strategischer Allianzen - am Beispiel von bilateralen Kooperationen zwischen deutschen, franzo sischen und japanischen Automobilunternehmen - INAUGURALDISSERTATION zur Erlangung des Grades eines Doktors der Wirtschaftswissenschaft des - Fachbereichs Wirtschaftswissenschaft der Gerhard-Mercator-Universita t Gesamthochschule Duisburg Vorgelegt von Dipl.-O k. Carola Krieger 46537 Dinslaken 2001 PDF wurde mit FinePrint pdfFactory-Prüfversion erstellt.http://www.context-gmbh.de II Inhaltsverzeichnis Abbildungsverzeichnis...................................................................................... VI Abku rzungsverzeichnis ..................................................................................... IX I. Fragestellung.................................................................................................... 1 II. Forschungsstand und Vorgehensweise ........................................................... 5 III. Aufbau der Arbeit.......................................................................................... 8 1. Strategische Allianzen................................................................................... 11 1.1 Definition der Strategischen Allianz und ihrer charakteristischen Merkmale ........................................................................................................................... 14 1.2 Herleitung des theoretischen Bezugsrahmens.........................
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