...SECTION 1 - INTRODUCTION 1.1 Background to the study Listed companies use financial statements as one of the major medium of communication with their stakeholders. Therefore, stock market regulators and accounting standards setters trying to improve the quality of financial statements in order to increase the transparency level in financial reporting. (Vishnani S., Shah B.K., 2008). Financial reporting by companies is effected via the preparation and publication of financial statements. These financial statements are required to exhibit certain degree of quality in terms of their information contents. Mines & Wahlen (2006) and Belkaoui (2002) opined that accounting information contained in the financial reports should possess certain qualities as relevance, verifiability, understandability, neutrality, timeliness, comparability, and completeness. When the financial reports disclose quality accounting information, according to Benston (2007), the decision of the users (investors, management, government, employees, creditors, analysts) of the reports could as well be qualitative and informed. While there have been a number of studies on this topic in developed countries (Collins, Maydew and Weiss, 1997; Lev and Zarowin, 1999; Francis and Schipper, 1999; Beisland, Hamberg and Navak, 2010), one is not aware of any expansive study that has explored the subject of value relevance of accounting information in Nigeria. It has not been comprehensively researched primarily...
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...The Role of the Militia in Today’s Canadian Forces Jack English | September 2011 Strategic Studies Working Group Papers The Role of the Militia in Today’s Canadian Forces ABOUT THE AUTHOR Lt. Col.-Dr. John A. English retired from the Canadian army in 1993 with 37 years service in the King’s Own Calgary Regiment, the Queen’s Own Rifles, and Princess Patricia’s Canadian Light Infantry. Educated at Royal Roads and the Royal Military College, he went on leave without pay to attain an MA in history from Duke University in 1964. He graduated from Canadian Forces Staff College in 1972, attained an MA in war studies from RMC in 1980, and a Ph.D. from Queen’s University in 1989. During his career he served as a NATO war plans officer, Chief of Tactics of the Combat Training Centre, instructor at the Canadian Land Forces Command and Staff College, and curriculum director of the National Defence College. He is the author of A Perspective on Infantry republished in paperback as On Infantry (Praeger, 1984), The Canadian Army and the Normandy Campaign: A Study of Failure in High Command (Praeger, 1991), Marching through Chaos: The Descent of Armies in Theory and Practice (Praeger, 1996), Lament for an Army: The Decline of Canadian Military Professionalism (Irwin, 1998), Patton’s Peers: The Forgotten Allied Field Army Commanders of the Western Front 1944-45 (Stackpole, 2009), and Surrender Invites Death: Fighting the Waffen SS in Normandy (Stackpole, 2011). He is also co-author of...
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...DEPARTMENT OF THE ARMY FIELD MANUAL FM 27-10 THE LAW OF LAND WARFARE This copy is a reprint which includes current pages from Change 1. DEPARTMENT OF THE ARMY - JULY 1956 *FM 27-10 FIELD MANUAL No. 27-10 DEPARTMENT OF THE ARMY WASHINGTON 25, D. C., 18 July 1956 THE LAW OF LAND WARFARE DISTRIBUTION RESTRICTION: Approved for public release; distribution is unlimited. P This manual supersedes FM 27-10, 1 October 1940, including C 1, 15 November 1944. 1 2 FM 27-10 C1 CHANGE No. 1 HEADQUARTERS DEPARTMENT OF THE ARMY WASHINGTON, D. C., 15 July 1976 THE LAW OF LAND WARFARE FM 27-10, 18 July 1956, is changed as follows: Page 5. Paragraph 5 a (13) is added: (13) Geneva protocol for the Prohibition of the Use in War of Asphyxiating, Poisonous, or Other Gases, and of Bacteriological Methods of Warfare of 17 June 1925 (T. I.A .S. —), cited herein as Geneva Protocol of 1925. Page 18. Paragraph 37 b is superseded as follows: b. Discussion of Rule. The foregoing rule prohibits the use in war of poison or poisoned weapons against human beings. Restrictions on the use of herbicides as well as treaty provisions concerning chemical and bacteriological warfare are discussed in paragraph 38. Page 18. Paragraph 38 is superseded as follows: 38. Chemical and Bacteriological Warfare a. Treat Provision. Whereas the use in war of asphyxiating, poisonous or other gases, and of all analogous liquids, materials or devices, has been justly condemned by the general opinion...
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