...Statement of Accounting Concepts SAC 3 (8/90) Qualitative Characteristics of Financial Information Prepared by the Public Sector Accounting Standards Board of the Australian Accounting Research Foundation and the Accounting Standards Review Board Issued by the Australian Accounting Research Foundation on behalf of the Australian Society of Certified Practising Accountants and The Institute of Chartered Accountants in Australia and by the Accounting Standards Review Board The Australian Accounting Research Foundation was established by the Australian Society of Certified Practising Accountants and The Institute of Chartered Accountants in Australia and undertakes a range of technical and research activities on behalf of the accounting profession as a whole. A major responsibility of the Foundation is the development of Statements of Accounting Concepts and Accounting Standards. The Public Sector Accounting Standards Board is one of the boards of the Foundation. The Accounting Standards Review Board was established by the Ministerial Council for Companies and Securities. It has responsibility for the development of Approved Accounting Standards for application by companies, and for the development of Statements of Accounting Concepts and Australian Accounting Standards. Copies of this Statement are available for purchase from the offices of the Australian Accounting Research Foundation, 211 Hawthorn Road, Caulfield, Victoria 3162, Australia...
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...Steps to Moving to a new country Mayar Lampkin Everest University Ever wonder what it is like to move to a new country? Well wonder no more I will tell you. Moving to a new country can be fun and exciting adventure but it takes a lot of work and planning. Before you go and experience the new culture make sure you do research on the country. Another is to make sure you have the right paper work and documentation. The last step is to make sure you pack up essentials. It sounds like a lot and hard work but in the end it is all worth it. Doing research about the country you will live in is very important because you will be informed about the cultures and customs of the country. Also researching what cities are safe to live in and what cities are dangerous is good way of keeping yourself safe and out of trouble. Make sure to research living situations is it mostly apartment/condo living or is it houses? Knowing that information is good for when you are packing because you will know how much space you will have. A good way of research is finding a group on a social media website and asking them questions about the country and living situations. This step will be the most important step out of all three. Having the right paperwork and documentation is very important or you can get in serious trouble and or road blocks along the way. Making sure you know what you need is important. For example if you do not already have a passport make sure you apply for one right...
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...2012 Scholarships for International Students to Study in USA and Abroad The Scholarship-Positions.com is the premier financial aid, college scholarship and international scholarship resource for students wishing to study abroad. Here you will find the most comprehensive listing of grants, scholarships, loan programs, and other information to assist college and university students. There are billions of dollars available for scholarships around the world, but you can’t win them if you don’t apply. This scholarships catalog includes some of the most prestigious scholarships which can also be applied by Non-U.S. Citizens [International Students]. Fulbright Scholarships http://www.iie.org/ Educational exchanges that strengthen understanding and communication between the United States and over students from 140 countries. Students interested in applying for the Fulbright Student Program must apply through the Fulbright Program Office in their home country. Gates Cambridge Scholarships http://www.gatescambridge.org/apply/ One to three years of study in any discipline at Cambridge University. Candidates apply directly through Cambridge. Canon Collins Educational Trust http://www.canoncollins.org.uk/ Full scholarship for nationals from Southern African countries South Africa, Namibia, Botswana, Swaziland, Lesotho, Zimbabwe, Zambia, Malawi, Angola and Mozambique) who wish to pursue a postgraduate degree (normally a one year Master’s degree) in either the United Kingdom or southern Africa...
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...DANH SÁCH ĂN UỐNG Ở ĐÀ LẠT Danh sách ăn uống dưới đây là những quán mình và bạn mình đã đến ăn uống và đánh giá là ngon ở Đà Lạt. ĂN SÁNG * Bánh mì chấm + Hoàng Diệu (khúc đường Hoàng Diệu giao Trần Nhật Duật) + Góc ngã ba đối diện chợ, gần trường Bùi Thị Xuân * Bánh căn + Dốc nhà làng, gần tiệm cắt tóc Hiền, quán thấp hơn mặt đường * Bún bò Huế + Hằng (đường Mai Hắc Đế) CHIỀU TỐI * Bánh tráng nướng + Hoàng Diệu (khúc đường Hoàng Diệu giao Trần Nhật Duật) + đường Nhà Chung (bên hông nhà thờ chính – nhà thờ Con Gà, gần đối diện trường Tây Sơn) + đường Bùi Thị Xuân (trên dốc chùa, gần đối diện trường Nguyễn Du) * Bánh bèo + Bánh bèo số 4 (cuối đường Phan Đình Phùng, gần giao với bùng binh La Sơn Phu Tử-Xô Viết Nghệ Tĩnh) * Bánh căn + đường Phan Đình Phùng (qua chợ Cẩm Đô, quán thấp hơn mặt đường, nằm cùng phía Windmill cafe, gần đối diện The Muse cafe). Điểm ngon nhất của quán là nước chấm mắm nêm. + đường Nhà Chung (cùng phía trường Tây Sơn, gần đối diện bánh tráng nướng) * Nem nướng bà Hùng * Chả ram bắp Hảo (nằm trong một con hẻm dốc trên đường Bùi Thị Xuân, gần cổng sau trường tiểu học Nguyễn Trãi) * Ốc nhồi thịt – 33/4D Hai Bà Trưng * Mì Hoành Thánh – 217 Phan Đình Phùng * Quán nướng Cu Đất – 6A Nguyễn Lương Bằng * Lẩu bò Ba Toa (từ cầu Hải Thượng đi vào xóm Sình) UỐNG Mình không rành về cafe nên chẳng biết phân biệt cafe ngon hay không, những quán mình liệt kê dưới đây hầu hết mình thích bởi không gian quán...
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...Continual employee training and learning is critical to the ability of organizations to adapt to an ever changing national and international business environment. What motivates employees to learn? Abraham Maslow has had a significant impact on motivation theory, humanistic psychology, and subsequently, adult learning in the workplace. This paper will discuss the development of Maslow's humanistic views and trace their impact on past trends in business training as well as the implications for current challenges that managers face in motivating employee learning in the workplace. [PUBLICATION ABSTRACT] Continual employee training and learning is critical to the ability of organizations to adapt to an ever changing national and international business environment. What motivates employees to learn? Abraham Maslow has had a significant impact on motivation theory, humanistic psychology, and subsequently, adult learning in the workplace. This paper will discuss the development of Maslow's humanistic views and trace their impact on past trends in business training as well as the implications for current challenges that managers face in motivating employee learning in the workplace. [PUBLICATION ABSTRACT] You have requested "on-the-fly" machine translation of selected content from our databases. This functionality is provided solely for your convenience and is in no way intended to replace human translation. Show full disclaimer Neither ProQuest nor its licensors make any representations...
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...Factors such as globalization that leads to new technology, free flow of capital, increased competition, demand for innovation, changes in customer demand, changes in economic, and political structures are constantly reshaping the way business is carried out (Buckley and Carter, 2000; Thorne and Smith, 2001). Previous research has acknowledged the fact that organizations have begun to realize that sustainable advantage relies on managing intangible resources such as the knowledge embedded assets. According to Stewart (2002), in the 21st century, knowledge embedded assets have become more important to the organizations than financial and physical assets. Therefore, in order to compete in this millennium, organizations must have the ability to create value, be agile and sensitive to the market. Knowledge embedded assets like ideas, practices, talents, skills, know-how, know-what, relationships and innovations, that arise from the creation of IC, have become a pre-eminent economic resource and the basis for competitive advantage (Stewart, 2002; Finney, Campbell and Powell, 2004; Demediuk, 2002; Graves, 2002). According to Sveiby (1997), knowledge embedded assets can be found in three areas: the competencies of the employees; organization’s internal structure such as patents, models, computer and administrative systems; and organization’s external structure such as brands, reputations, relationship with customers and suppliers. Stewart (2002), on the other hand, suggests that knowledge...
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...Financial Analysis project: Franco Nevada Corp VS. Kinross Gold RSM219H1 A Team assignment L0801 – Instructor Ralph Tassone Amen Hammad- 1000365311 Hao Xu-1000668155 Shaobo Hou- 1000127016 Andrei Baican- 1000589945 Anastasia Ionas- 999896554 Ratio analysis Working capital= current assets- current liabilities Current ratio = current assets current liabilities Inventory turnover = Cost of goods soldAverage inventory Debt to total asset = Total liabilitiesTotal assets Earnings per share ratio = Net earnings available to common shareholdersweighted average number of common share Gross profit margin = Gross profitnet sales Calculation: Franco Nevada Corp (in millions of U.S. dollars): 1. Liquidity: Working capital (current assets- current liabilities) 2012: 879.2-56.8=822.4 2013: 912.3-51.1=861.2 Current ratio (Current ratio =current assets current liabilities) 2012: 879.2/56.8=15.48 2013: 912.3/51.1=17.85 2. Solvency: Debt to total asset = Total liabilitiesTotal assets *100% 2012: 94.8/3243.9=2.92% 2013:81.1/3044.9=2.66% 3. Inventory turnover = Cost of goods soldAverage inventory 2012：0 2013：0 4. Profitability Earnings per share ratio = Net earnings available to common shareholdersweighted average number of common share 2012: 102.6/144.3=0.71 2013: 11.7/147.8=0.08 5. Gross profit margin = Gross profitnet sales 2012: 219.36/251.30=87.29% 2013: 154.71/188.44=82...
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...Based on my results of the “Willingness to Listen Measure” activity, I am a slightly moderate listener. My score was a sixty two.” Most people are generally inefficient listeners; they tend to forget rather quickly what has been said” (Sole, 2011 chpt. 7.3). I think this is true in my case because I consider myself an inefficient listener. For me to be an efficient listener, it would totally depend on the topic of the conversation. I hear what is being said but I am not listening to the actual words of the conversation. How do you think your willingness to listen score could impact your interpersonal relationships? It can impact my interpersonal relationships, by not getting a clear understanding of what is being said. I need to try to make sure that I understand what they are truly saying and meaning. I also need to be able to pay attention so that I will be able to interpret the message. “Several important reasons related to interpersonal communication are to satisfy your social and esteem needs, to obtain and to give affection, or simply for pleasure and to relax from other types of communication”(Sole,2011 chpt.7.7).Improving my listening skill is very important in building your interpersonal relationships. Do you think that this measure was accurate for you? I do believe that this measure is accurate for me. Sometime I have a hard time focusing on a subject that I am not really interested. I often times focus on other things around me. “ To listen and attend to...
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...My Strengths and Weaknesses in Learning English In all levels of education, the quality of every learner’s grasp and understanding always varies since each student obtains knowledge from their educators in different ways. Additionally, it also reflects that students will have dissimilar strengths and weaknesses which can actually be seen through their study while they are all together learning in the same class. From what I have remarkably noticed since the start of learning English, I constantly find myself having many strengths and weaknesses listed below. To begin with, grammar is my goodness in learning English. I can analyze and catch up the grammatical structures, tenses, and usages sharply and clearly whenever teachers or lecturers have explained them to me. Also, I rarely make any mistakes in grammar exercises since I am quite careful and thoughtful when building sentences or choosing the right answers. Moreover, good time-management is my another best virtue in studying English. I can separate between my study time and pleasure time distinguishably. Furthermore, I usually sort out a study-calendar, which enables me to submit every homework and assignment to teachers or lecturers on time. To sum up, grammar and good time-planning are my strengths in learning English. Besides, listening is my feebleness in studying English. I am not able to understand the whole conversation well once the native speakers speak very fast. Also, I never get good scores in listening test since...
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...The easiest way to develop user information for the sales companies would be toinitially sign in to the server; this will be through the Windows 2000 desktop. One mustafter that click on the start menu and hover the computer mouse over applications tobring up a listing of alternatives which will incorporate what one requires. One must lookfor the words “administrative tools”; hover over the icon to bring up one more alternativethat will be active directory users and computers; click “active directory users andcomputers” to open the dialog box. After opening up the dialog box, one will after that require to find out under whichdomain the new user’s accounts will be. As per the reading one will have to have four different domains that will enable the various users to gain access to various programson their own domain. This will avoid users from accessing programs which are on other domains. One should after that set up one-and-two-way trusts which will require to beset up for programs in which will permit other users from various domains to get accessto the trusts. Now one must understand that one will require to input four differentdomain names that are “Sales,” “Education,” “Manufacturing,” and “Research;” eachone of these categories will require their own individual domain.Once one has set up those steps one will require to set application authorizations. Application authorizations means that users who are in the Sales domain will haveaccess to Sales and so forth. One requires...
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...1. Based on the descriptions in the text, where do you see yourself on the Kolb Inventory of Learning Styles? I see myself as concrete experience, and as active experimentation. I see myself as “Concrete Experience” because I am and have always been open to other people’s feelings and experiences. I love listening to others, and being able to empathize with them. I see myself as “Active Experimentation” because I have always really been quick on my feet and ready for any situation that is going to be thrown at me. I am a good decision maker, and problem solver, normally. I love testing myself. 2. After reading about the Myers-Briggs Type Indicator, determine which personality is most like you, such as ENTJ. The personality that is most like me would be ESFP: E – Extravert because I am outgoing, and talkative. I always say what is going through my mind without thinking. I am an incredible communicator. I am quick to act, and I love being a leader. I do talk too much, and too loudly. S – Sensing because I am interested in the facts. I am practical, and down-to-earth. I would like to say that I am not always very patient though. I am always in a routine; I am not a fan of spontaneity. F – Feeling because I am empathetic, sympathetic, and interested in others being happy as well as myself. I love when everyone gets along, and it’s a happy environment. I must say that I do hate arguing, but I can be an assertive arguer if need be. Sometimes, I have a few of the “Thinking”...
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...The first thing you will have to realize is that most people don’t like their jobs. It’s just the reality. The best thing to do is to hire the right people for the right job. It’s not about hiring the most capable person for the job though, at least not always. It’s about hiring the person who will love the job. People will tend to be more motivated to do their work when they love what they do, or at the very least don’t hate what they do. Since it’s hard to gauge whether someone will love their job during an interview since everyone puts on their best face, most of the time you will have to take a different approach. The first thing you will want to do to increase employee motivation is to find out if it’s an environment thing or just an individual thing. If it’s an environment thing then you can do different things to make the workplace a bit more fun. If you don’t think people can have fun and be productive at the same time, you may want to take a look at Google. If it’s an individual thing then you will need to find out what motivates them and use that knowledge to get them to be more enthusiastic about work. Different people are motivated differently. For some people, all you need to do is pay them more money. For others, money won’t do a thing, but recognition will. Still for others, it’s all about feeling appreciated for what they do. The lack of motivation can be a combination of many different things. It could be both the environment, people having the wrong jobs...
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...Too Old To Learn? HR 590 October 1, 2012 This article possess what many are going through on a daily bases. When companies are trying to transfer from paper pushing processes to a more computer software based company it’s harder on those who are not so computer savvy. Usually the people who seem to struggle the most are the middle age and older employees who haven’t grown up in an era where computers served a major purpose, whereas younger employees have had a lot of exposure and knowledge of technology and how it works. The case of Ed and Roger is a classic case of what is displayed in many companies. It’s the story of the younger employee having to teach the older employee how to use the computer and all of its many processes. This can have many situations result from it. The older employee could feel threatened by the younger employee (who have been there a fraction of the time that the older). Also the older employee could be opposed to change feeling that there isn’t any reason for the change. The younger employee could simply get irritated with the older employee and refuse to continue to help. I believe this is what happened in this case study. C.J. thought he was doing a great service and money by creating a mentoring program where the younger employees helped the older employees. This many work for some but not for all. I think that C.J. should have created a continuous training for the employees who have trouble with computers to get them on the same level...
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...Long Jin Dr. Peters Tutorial November 29, 2012 How to learn a language well People notice that language is helpful and useful for them, so many young people begin to learn another language, even two or three languages. How does someone learn a foreign language well? Why is it important to learn a language? Now, as everyone knows, English is the most widely spoken language, so almost all of the people in the world want and intend to learn it, but just mastering a language is not enough to live in modern society. So many people also learn other rare foreign languages, such as Japanese. If people want to master the language of Japanese, they should know the characteristics of the Japanese language, the relation between language and culture, and learn some methods to learn Japanese well. Frist of all, we have to know the function of the language. There are five main characteristics about Japanese. First of all, Japanese is an SOV language subject, object and verb. The second one is ellipsis. It is possible that sentences can omit its subjects, transitive verbs, and third person pronouns in Japanese. Polite and honorific expressions are the third one. Its abundance in grammar’s and vocabulary’s means for make a distinction between diffident levels of politeness and civil in Japanese and are well known in the world. Forth is passiveness. Intransitive verbs can be used in passive sentences in Japanese. Verbs are just charged their forms of verbs and put in the end of sentences...
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...1. Love in Education, an essay. Love in Education Love is a powerful emotion, it drives us to become better then who we are, to learn, understand, and become knowledgeable, to make proud the person you love, or for who loves you. Socrates was famous for loving his students, and used this to drive them forward and inspired them to become the best they can be. Socrates said "the love I bore... [allowed me to] draw honey and milk in places where others cannot even draw water from wells." Here Socrates display's how powerful love is, that allowed him to see the goodness, and beauty in students that others would only see a common, ordinary man. Patrick Carmack says in his essay 'Clas sical Vs. Modern Education.', "Indeed, education did not mean for Socrates the cultivation of the intellect alone - to the neglect of all else - but since man is attracted to the good first by what is beautiful, education must first begin with the sense, proceed on to the memory, imagination, intuition, and intellect, spurred on to all by love.'(Pg. 2) Carmack says here that education should first begin in a number of steps to fully drag out the beauty and goodness of man, and to win the students attention so he will take to heart learning subjects, and doing his best. All too often students are told "Do your best!", or "Try your hardest!" But why should they? There's no inspiration, no motivation for them to "do their best", no need to try and liberate and expand their minds. Their own parents sent...
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