...Handbook of Management Accounting Research Volume 3 Edited by CHRISTOPHER S. CHAPMAN Imperial College London, UK ANTHONY G. HOPWOOD University of Oxford, UK MICHAEL D. SHIELDS Michigan State University, USA AMSTERDAM – BOSTON – HEIDELBERG – LONDON – NEW YORK – OXFORD PARIS – SAN DIEGO – SAN FRANCISCO – SINGAPORE – SYDNEY – TOKYO Elsevier The Boulevard, Langford Lane, Kidlington, Oxford OX5 1GB, UK First edition 2009 Copyright © 2009 Elsevier Ltd. All rights reserved No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the publisher Permissions may be sought directly from Elsevier’s Science & Technology Rights Department in Oxford, UK: phone ( 44) (0) 1865 843830; fax ( 44) (0) 1865 853333; email: permissions@elsevier.com. Alternatively visit the Science and Technology Books website at www.elsevierdirect.com/rights for further information Notice No responsibility is assumed by the publisher for any injury and/or damage to persons or property as a matter of products liability, negligence or otherwise, or from any use or operation of any methods, products, instructions or ideas contained in the material herein. British Library Cataloguing in Publication Data A catalogue record for this book is available from the British Library Library of Congress Cataloging-in-Publication Data A catalog record for...
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...Business Plans Handbook Business Plans A COMPILATION OF BUSINESS PLANS DEVELOPED BY INDIVIDUALS NORTH THROUGHOUT AMERICA Handbook VOLUME 16 Lynn M. Pearce, Project Editor Business Plans Handbook, Volume 16 Project Editor: Lynn M. Pearce Product Manager: Jenai Drouillard Product Design: Jennifer Wahi Composition and Electronic Prepress: Evi Seoud Manufacturing: Rita Wimberley Editorial: Erin Braun ª 2010 Gale, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored, or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the publisher. This publication is a creative work fully protected by all applicable copyright laws, as well as by misappropriation, trade secret, unfair competition, and other applicable laws. The authors and editors of this work have added value to the underlying factual material herein through one or more of the following: unique and original selection, coordination, expression, arrangement, and classification of the information. For product information and technology assistance, contact us at Gale Customer Support, 1-800-877-4253. For permission to use material...
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...2014-2015 People’s Guide to HEALTH, WELFARE AND OTHER SERVICES SACRAMENTO COUNTY $ ? Introduction The People’s Guide is a practical self-advocacy information guide and directory on how to get food, income, jobs and training, housing, health and dental care, legal advice, and other important help from local, state and federal programs and community services in Sacramento County. We don’t need to tell you these are hard times! Foreclosures, high unemployment, homelessness on the rise and the city, county, state and federal budgets either eliminating or making deep cuts to most of the programs talked about in this guide. These cuts mean less help for lowincome individuals, families, seniors and homeless people to access the these life-saving programs. It means reduced benefits, fewer workers, tighter eligibility rules, long lines and longer waits. not only is a self-advocacy guide to these programs, but also gives you advice on what you can do if your are treated unfairly or do not receive what you are entitled to by law. The guide is dedicated to helping all people overcome barriers when they are trying to get help. Politicians often use the money for other things than education, health, welfare and social services. But, when the rich get richer and the poor get poorer, the gap has very bad effects on our entire society. You can help close that gap. You do not need to read the entire book; just find the topic in the table of contents. But, remember, that if you are eligible...
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...Advance Edited Version Distr. GENERAL A/HRC/12/48 15 September 2009 Original: ENGLISH HUMAN RIGHTS COUNCIL Twelfth session Agenda item 7 HUMAN RIGHTS IN PALESTINE AND OTHER OCCUPIED ARAB TERRITORIES Report of the United Nations Fact Finding Mission on the Gaza Conflict ∗ ∗ Late submission A/HRC/12/48 page 2 Paragraphs Page EXECUTIVE SUMMARY PART ONE INTRODUCTION I. II. III. METHODOLOGY CONTEXT EVENTS OCCURRING BETWEEN THE “CEASEFIRE” OF 18 JUNE 2008 BETWEEN ISRAEL AND THE GAZA AUTHORITIES AND THE START OF ISRAEL’S MILITARY OPERATIONS IN GAZA ON 27 DECEMBER 2008 IV. APPLICABLE LAW PART TWO OCCUPIED PALESTINIAN TERRITORY: THE GAZA STRIP Section A V. VI. THE BLOCKADE: INTRODUCTION AND OVERVIEW OVERVIEW OF MILITARY OPERATIONS CONDUCTED BY ISRAEL IN GAZA BETWEEN 27 DECEMBER 2008 AND 18 JANUARY 2009 AND DATA ON CASUALTIES ATTACKS ON GOVERNMENT BUILDINGS AND POLICE VIII. OBLIGATION ON PALESTINIAN ARMED GROUPS IN GAZA TO TAKE FEASIBLE PRECAUTIONS TO PROTECT THE CIVILIAN POPULATION VII. A/HRC/12/48 page 3 IX. OBLIGATION ON ISRAEL TO TAKE FEASIBLE PRECAUTIONS TO PROTECT CIVILIAN POPULATION AND CIVILIAN OBECTS IN GAZA X. INDISCRIMINATE ATTACKS BY ISRAELI ARMED FORCES RESULTING IN THE LOSS OF LIFE AND INJURY TO CIVILIANS XI. DELIBERATE ATTACKS AGAINST THE CIVILIAN POPULATION XII. THE USE OF CERTAIN WEAPONS XIII. ATTACKS ON THE FOUNDATIONS OF CIVILIAN LIFE IN GAZA: DESTRUCTION OF INDUSTRIAL INFRASTRUCTURE, FOOD PRODUCTION, WATER INSTALLATIONS, SEWAGE...
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...OCCUPATIONAL HEALTH AND SAFETY ACT REVIEW March 2004 Chris Maxwell © State of Victoria Printed by State of Victoria, March 2004 ISBN 1920921044 This work is copyright. Apart from any use permitted under the Copyright Act 1968, no part may be reproduced by any process without prior written permission from State of Victoria. Disclaimer: The content in this report is provided for information purposes only. The views expressed herein are those of the author and do not purport to represent the position of the State of Victoria. Neither the author nor the State of Victoria accept any liability to any persons for the information (or the use of such information) which is provided in this review or incorporated into it by reference. The information in this Review is provided on the basis that all persons having access to it undertake responsibility for assessing the relevance and accuracy of its content. OCCUPATIONAL HEALTH AND SAFETY ACT REVIEW March 2004 Chris Maxwell TABLE OF CONTENTS TABLE OF CONTENTS ABBREVIATIONS ACKNOWLEDGEMENTS EXECUTIVE SUMMARY INTRODUCTION CHAPTER 1: A CONSULTATIVE INQUIRY CHAPTER 2: THE SAFETY CONSENSUS PART 1: NEW CHALLENGES FOR OHS 1 3 5 6 15 15 20 24 24 29 46 46 54 60 71 96 96 100 110 120 135 141 159 163 169 177 177 186 192 192 215 222 227 233 233 258 272 284 284 293 328 347 350 354 354 357 360 363 383 387 392 392 397 ...
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...Second career Self-employment and becoming an entrepreneur as a second career for dependent employees The responsibility for the contents of this report lies with EIM. Quoting numbers or text in papers, essays and books is permitted only when the source is clearly mentioned. No part of this publication may be copied and/or published in any form or by any means, or stored in a retrieval system, without the prior written permission of EIM. EIM does not accept responsibility for printing errors and/or other imperfections. Contents 1 Theoretical framework 7 1.1 Introduction 7 1.2 The transition process: Heuristical tool 8 1.3 Differences between start-ups: Dependent employee versus other types 10 1.4 Demarcation 11 1.5 Contents of the report 12 2 Entrepreneurship in the EU 15 2.1 Facts and figures 15 2.2 Entrepreneurs in the EU 20 2.3 Previous experience of starting entrepreneurs in the EU 24 3 Synthesis 31 3.1 Introduction 31 3.2 Legal definition of self-employed 31 3.3 General requirements related to start-ups 33 3.4 Financing the start-up of a business 34 3.5 Insolvency and seizure procedures 35 3.6 Social security systems in general 35 3.7 Social security: Unemployment 36 3.8 Social security: Sickness 39 3.9 Social security: Disability 40 3.10 Social security: Medical costs 40 3.11 Social security: Old age 41 3.12 Social...
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...MORE ADVANCE NOISE FOR QUIET “An intriguing and potentially lifealtering examination of the human psyche that is sure to benefit both introverts and extroverts alike.” —Kirkus Reviews (starred review) “Gentle is powerful … Solitude is socially productive … These important counterintuitive ideas are among the many reasons to take Quiet to a quiet corner and absorb its brilliant, thought-provoking message.” —ROSABETH MOSS KANTER, professor at Harvard Business School, author of Confidence and SuperCorp “An informative, well-researched book on the power of quietness and the 3/929 virtues of having a rich inner life. It dispels the myth that you have to be extroverted to be happy and successful.” —JUDITH ORLOFF, M.D., author of Emotional Freedom “In this engaging and beautifully written book, Susan Cain makes a powerful case for the wisdom of introspection. She also warns us ably about the downside to our culture’s noisiness, including all that it risks drowning out. Above the din, Susan’s own voice remains a compelling presence—thoughtful, generous, calm, and eloquent. Quiet deserves a very large readership.” —CHRISTOPHER LANE, author of Shyness: How Normal Behavior Became a Sickness 4/929 “Susan Cain’s quest to understand introversion, a beautifully wrought journey from the lab bench to the motivational speaker’s hall, offers convincing evidence for valuing substance over style, steak over sizzle, and qualities that are, in America, often derided. This book is brilliant...
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...Deardorff's Glossary of International Economics - A - Above the line |In balance of payments[->0] accounting, this refers to those transactions that are included in calculating the balance of payments surplus[->1] or deficit. Transactions below the line, typically official reserve transactions[->2] and sometimes short term capital flows[->3], are not included. | Absolute advantage |The ability to produce a good at lower cost, in terms of real resources, than another country. In a Ricardian model[->4], cost is in terms of only labor. Absolute advantage is neither necessary nor sufficient for a country to export a good. See comparative advantage[->5]. | Absolute advantage trade policy |The idea, advocated by opponents of globalization[->6], that a country should import only goods in which other countries have an absolute advantage[->7], particularly goods that the importing country cannot (or cannot "reasonably") produce itself. | Absolute Purchasing Power Parity |See purchasing power parity[->8]. | Absorption |Total demand for final goods and services by all residents (consumers, producers, and government) of a country (as opposed to total demand for that country's output). The term was introduced as part of the Absorption Approach[->9]. | Absorption approach |A way of understanding the determinants of the balance of trade, noting that it is equal to income minus absorption. Due to Alexander (1952)[->10] | Abundant |Available in large supply. Usually meaningful...
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