...The Importance of Canada in NATO: Canada’s Military and Political Contributions Tyler Ovens October 27, 2014 HIE 207A When World War II came to a close in May of 1945, western European countries including Canada and the United States came into conflict with the USSR. Just as the war broken nations were trying to reorganize and rebuild their countries, suspicions of Soviet Union expansion were arising. One year after the end of the war, the man power of the Soviet army stayed almost the same while other countries such as the United States reduced its manpower by almost 90 percent and Canada reduced its forces to almost nothing. The threat was becoming imminent so the Treaty of Brussels, a defence alliance, was signed between France,...
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...Week 7 Assignment 2 The Impact of the Convergence of IFRS and GAAP on Auditors Acc 576 Auditing and Business Concepts Abstract The convergence of IFRS and GAAP continues to present professional challenges for U.S. auditors, it also presents career opportunities for auditors who encompasses the idea of globalized change. The convergence of accounting standards is changing the attitudes of CPAs and CFOs as far as internal accounting is concerned and how the quality of the International Accounting Standards will affect it and the efforts made toward converging IFRS and the GAAP standards. Create an argument for or against the IFRS and GAAP convergence process versus a pure adoption of IFRS in the context of impact to the public accounting profession. With Business and finance globalization, almost a hundred countries have adopted IFRS. Approximately 120 nations and reporting jurisdictions permit or require IFRS for domestic listed companies, although approximately 90 countries have fully conformed with IFRS as announced by the IASB and include a statement acknowledging such conformity in audit reports. Motivations for convergence include the belief that it will result in increased comparability between financial statements, which will benefit a variety of stakeholders. One would need to weigh the benefits of a one time cost for transitioning fee, the ability to compare reports, and the benefit of using a single reporting standard for businesses. Assess the cost...
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...…………………………………...6 4. Customs Union………………………………………………………………..7 5. Turkish government and the accession of Cyprus in the EU………………8 5.1 Turkey’s short term economic effect on the EU…………………………..9 5.2 Turkey’s territorial advantages for the EU……………………………….10 5.3 Religion and culture in Turkey…………………………………………….11 5.4 Food in Turkey and its safety- Security and the EU……...………………12 6. Impact of EU’s democratic standards to Turkey…………………………..13 7. Conclusion…………………………………………………………………….16 Index of Abbreviations BTC- Baku Tbilisi Ceyhan EEC- European Economic Community EU-European Union EC- European Council EP- European Parliament FAO- Food and agriculture organization SEES-Southeastern European states Introduction Europe - the cradle of human civilization, boiling pot full of many various nationalities, cultures and languages. Geographical borders within and outside of the Europe have changed every time when a new Empires began to flourish. Even now, in the 21st century borders of EU are not defined clearly. Should the Borders be set according to the historical data, geographical location or according to the economical benefits? It is a very controversial topic. How does every additional member of EU affect the economical, political and demographical atmosphere within the EU? In order to find answer to these questions, a lot of historical data has to be analyzed and various economic theories must be considered. European...
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...years since the final decision to move to the third and final stage of Economic and Monetary Union (EMU), and the decision on which countries would be the first to introduce the euro. To mark this anniversary, the Commission is undertaking a strategic review of EMU. This paper constitutes part of the research that was either conducted or financed by the Commission as source material for the review. Economic Papers are written by the Staff of the Directorate-General for Economic and Financial Affairs, or by experts working in association with them. The Papers are intended to increase awareness of the technical work being done by staff and to seek comments and suggestions for further analysis. The views expressed are the author’s alone and do not necessarily correspond to those of the European Commission. Comments and enquiries should be addressed to: European Commission Directorate-General for Economic and Financial Affairs Publications B-1049 Brussels Belgium E-mail: Ecfin-Info@ec.europa.eu This paper exists in English only and can be downloaded from the website http://ec.europa.eu/economy_finance/publications A great deal of additional information is available on the Internet. It can be accessed through the Europa server (http://europa.eu) ISBN 978-92-79-08236-8 doi: 10.2765/50808 © European Communities, 2008 Economic governance in an enlarged euro area Iain Begg1 European Institute, London School of Economic and Political Science Abstract: Ten years on from its...
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...substantive growth, limited growth or retrenchment 8 3.2 Appropriate future strategy for the TNT 9 LO 4 Implementing a chosen strategy 10 4.1 Roles and responsibilities for strategy implementation 10 4.2 Resource requirements to implement a new strategy 11 4.3 monitoring strategies 11 Conclusion 12 References 13 Introduction Policy is primary in commerce since it achieves the objective that a companionship wants to attain. So, strategic organization squad (STM) needs to be intelligent to go from beginning to end them speedily and efficiently. The draw near that is designed helps competition to doubt their strategy. One simple illustration of a football pastime devoid of strategies can clear the concept. not a soul knows what should be done. Business organizations having no or lame strategies face the identical involvedness. It is also significant to a business to have some type of base plan for any business that affects its income, operating cost and profits. It provides a long term direction to the affiliation and it helps the association attain a bloodthirsty benefit. It will also let know about the business in the souk, standards and the scheme that they may handle resources in order to acquire together the objectives of the companionship as a whole. To make clear the concept of business guiding principle, TNT business has been selected for further...
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...E – International Scientific Research Journal, VOLUME – V, ISSUE – 2, 2013, ISSN 2094 - 1749 FACTORS INFLUENCING THE ACADEMIC PERFORMANCE IN PHYSICS OF DMMMSU- MLUC LABORATORY HIGH SCHOOL FOURTH YEAR STUDENTS S.Y. 2011-2012 Noemi Mangaoang-Boado noemi2569@yahoo.com Don Mariano Marcos Memorial State University Mid La Union Campus San Fernando City, 2500 La Union, Philippines ABSTRACT This study focused on the investigation on the predictors of the academic performance in Physics of Don Mariano Marcos Memorial State University Mid La Union Campus (DMMMSU-MLUC) Laboratory High School Fourth Year Students for the School Year 2011-2012. Factors such as family, student, school and teacher factors were correlated to academic performance. Significant relationships to academic performance in Physics occurred for the four factors namely, Grade Point Average (GPA) in Math, GPA in English, attitude towards Physics, and study habits. The results imply that students’ performance in Physics will be higher if they perform better in English and Mathematics; if they show positive attitude towards Physics; and if they possess good study habits. Among the factors, GPA in Math had the best influence to academic performance in Physics. KEYWORDS: performance, factor, predictor INTRODUCTION Learning (represented by academic performance in this study) of students is not confined in a closed space. Different factors bombard this learning which can either enhance or undermine it. These include family...
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...1 Macro-environmental analysis (PESTE-analysis) A company which wants to enter into a new market must first understand the target market’s business environment and how to create and retain customers by providing better value than the competition. As the environment changes, businesses must adapt in order to maintain strategic fit between their capabilities and the marketplace. When we are analyzing the macro environment of a company we usually use the PESTE analysis to help us to clear our goal, identify all the factors which are affecting our company directly or indirectly. Such us political factors, economic factors, social factors, technological factors, environmental factors and legal factors. Political factors. Political factors can influence marketing decisions by determining the rules by which business can be conducted. The relationship between government and business organizations can have major implications not only for the respective parties, but also other companies (Jobber 2004: 146) When we are talking about political factors we have to take in mind the trading policies. Finland’s general trade policy emphasized dismantling barriers to trade and investment and participation in an open world economy. The key challenges include customs duties and nontariff barriers to trade and trade distorting measures that are still prevalent in many markets. Finnish Competition Authority is an organization to protect sound and effective economic competition and to increase...
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...Servén, 2004). Various types of incentives such as prospective tax-breaks, preferential loans and subsidies were given by the host governments in order to encourage more greenfield investments from the foreign countries (Blomström, Kokko & Mucchielli, 2003). However, the attitude towards greenfield investment has changed during the past few decades when some studies, as discussed later, found a series of problems followed by this investment mode and some scholars begin to hold a negative opinion towards greenfield investment. Whether the host countries should encourage MNEs entering via greenfield investment is remain unsolved. This essay will argue that, although greenfield investment may damage the profit of host countries, it should be promoted owing to the considerable benefits produced by this investment activity. The first part of this essay will analyze some problems partly mentioned by several researchers that should be imputed to greenfield investment. The second part will focus on some benefits summarize from the existed literature. This essay is different from the previous literature whose focuses are mainly on the home countries. Besides, a certain range of potential impacts of greenfield investment are obtained in this essay which provides a reference to the further studies. There are some limitations in this essay as...
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...|Student Registration Number |: |1 | | | |5 | | | |0 | | | |1 | | | |3 | | | |3 | | | |1 | | | |1 | | | |7 | | | | ...
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...- DRAFT - International Dimensions of Ethics Education in Science and Engineering Case Study Series Bhopal Plant Disaster – Situation Summary by MJ Peterson Revised March 20, 2009 During the night of 2-3 December 1984, a leak of some 40 tons of methyl isocyanate (MIC) gas mixed with unknown other gasses from a chemical plant owned and operated by Union Carbide (India) Limited, a partly-owned subsidiary of the US-based Union Carbide Corporation, caused one of the highest-casualty industrial accidents of the 20th century. At least 2000 people died immediately and another 200,000 to 300,000 suffered respiratory and other injuries of varying severity. Property damage consisted mainly of contamination to nearby areas by various chemical residues. The defoliation of trees immediately afterward is clearly attributable to the gas leak; contamination in the nearby settlements may have multiple sources, the contamination of the plant site resulted from many years of general production activity. India’s Economic Ambitions When India attained independence from Great Britain in 1947, its new political leaders wanted to make the country wealthier by encouraging development of modern industry. It had strong support from the citizens, who generally agreed that India’s current lack of industrialization and economic development were the result of these colonial-era policies. Thus the new government could expect widespread support for any policy that appeared to set the country...
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...Northern Consortium United Kingdom – Politics Past paper questions for June exam < Module 1 > Section A 1a What are the differences between Public Bills Committees and Select Committees? [5] Public Bills Committee is part of legislative process, whereas Select Committee is part of scrutiny process. In the former committee, the bill is examined by line by line to ensure that its wording and language is clear to allow any amendments on the bill. In the latter committee, there are two departments – governmental and non-governmental. They examine government departments’ expeditures , policies and policies. There are between 16 to 50 members in the PBC who are selected by Committee of Selection whose 7 out 9 members are ships. On the other hand, there are 11 members in the SCs and to eliminate “the conflict of interest, all the members are backbench members who are elected using the Alternative vote system. 2a What are the main functions of Parliament and how well does it perform them? [5] < This question is a 20-mark question > 3a What are the differences between direct and representative democracy? [5] In direct democracy, people are directly involved in decision-making processes, whereas in representative democracy, people elect MPs who will represent and form a government in Parliament. For instance, some qualified members of Athenian society were involved in decision-making and a referendum is a limited form of direct democracy. Also general elections...
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...Marketing FoundationMKT 2222 | Group Project: Carrefour | April 4th 2008 | | Group Members & Student Numbers:Fikri Fikrioglu – M00013290Mohammed Moin – M00074462Christos Andreou – M00022720Seminar Tutor: Paul GarneauSeminar Number: Seminar S03 | Table of ContentsBackground Information and Company Description of Carrefour 2The Marketing Environment 5SWOT Analysis 10 Consumer Decision Making Process 16Market Segmentation 20Positioning of the Company 22The Marketing Mix 23The Competitive Situation of the Company 26Primary Data Collection & Evaluation 30Conclusion 40Bibliography & References ...
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...international business. It emphasizes on the means to start the business and the cost associated with the initiation of the business. It also describes the most important aspect of managing human resource. Because of the competitive environment, the need to do the business internationally has increased. This paper provides the overview of the two countries i.e. china and South Africa. Broad description of the legal processes that were supposed to be followed by the company to initiate business in the China has been explained. Apart from this, the staffing of local and expatriate staff along with the labor organization and legislation of the foreign country has been described. Therefore, the paper provides detailed analysis of the conditions that should be kept in mind while establishing business in the foreign country. Introduction International business is a term, which is used collectively to describe issues relating to the firm’s operations with interests in numerous countries. These firms are sometimes referred as multinational corporations. The main area of concern in the international business is the cultural considerations. These considerations include dissimilarity in law and legal systems, living standards, language barriers, climate and many more (Cherunilam, 2005). All these issues need to be overcome for an MNC in order to obtain success in an overseas venture. Nationwide economic growth and globalization of the economy provide an outstanding background for businesses in...
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...www.ccsenet.org/res Review of European Studies Vol. 4, No. 3; July 2012 Europe and the Middle East: From Imperialism to Liberal Peace? Raymond Hinnebusch1 1 School of International Relations, University of St Andrews, Scotland, UK Correspondence: Raymond Hinnebusch, School of International Relations, University of St Andrews, St Andrews, Fife KY16 9AX, Scotland, UK. Tel: 44-1334-462-861. E-mail: rh10@st-andrews.ac.uk Received: November 24, 2011 Accepted: April 26, 2012 Online Published: July 1, 2012 doi:10.5539/res.v4n3p18 URL: http://dx.doi.org/10.5539/res.v4n3p18 Abstract Europe’s relation with the Middle East and North Africa (MENA) is discussed in the context of normative (International Society) and materialist approaches (World System’s Theory). First, European imperialism’s export of a flawed Westphalian state system is summarized. How Europe is “caught” between MENA and the US and co-opted into a division of labour toward the region is then surveyed. The gap between the normative rhetoric and actual inequitable outcomes and structures constructed under the Euro-Mediterranean partnership is examined, looking at the three “baskets” of economic developmental, political reform and cultural convergence. Four “hard cases,” EU policies toward Palestine, Iran, Syria and Turkey, illustrate the ambiguities of the EU’s approach to MENA. MENA public opinion’s ambivalence toward Europe reflects these realities. The conclusion is that the EU’sMENA policy...
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...Family, tradition, innovation and quality: how to succeed during recession The case of an excellence in the province of Piacenza: Molino Dallagiovanna Srl Università Cattolica del Sacro Cuore - Piacenza Entrepreneurship and Small Business Management – Professor Ghezzi Second-level degree in International Management Albertario Gianluca Di Paolo Federica Matrà Giuseppe Resmini Riccardo Rodondi Francesco Terdich Andrea March 20, 2014 TABLE OF CONTENTS Introduction…………………………………………………………………………………...2 Scarcity of resources: a limit for SMEs, but not for Molino Dallagiovanna.......................5 a. Research and Development……………………………………………………....….5 b. Communication and Internationalization……………………………………………7 Expansion of product lines and customization: Premium value delivered........................10 a. The production process……………………………………………………………..10 b. A Mental Approach…………………………………………………………….......12 c. Quality Certifications and Partnerships…………………………………………….13 d. Great attention towards clients’ needs………………………………………...…...14 Family is strength....................................................................................................................15 a. The organizational chart............................................................................................15 b. Theories.....................................................................................................................19 c. Molino Dallagiovanna does not follow theories...
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