thesis analyzes the existing democratization frameworks and the requirements for democratic consolidation in transitional regimes of Turkey since 1950. Liberal democracy is identified as one possible ideal type of democracy within all possible frameworks. However, this thesis considers how the role of the independent judiciary, the rule of law, and the constitution are requirements for democratic consolidation in democratizing countries – yet, they are ultimately cultural constructions of the society
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PAMANTASAN NG LUNGSOD NG MAYNILA (University of the City of Manila) Intramuros, Manila COLLEGE OF BUSINESS AND MANAGEMENT In Partial Fulfilment of the Requirement for the Degree of Bachelor of Science in Business Administration Major in Human Resource and Operations Management, Marketing Management Submitted to: Prof. Christopher Malanum Submitted by: Acuna, Charzel R. Alcoran, Rachelle Anne K. Aquino, Patricia Mae Ann E. AUGUST 2015 Part 1: Channels of Distributions Channels
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Income Statement | Basic presentation | Multi-step presentation | May use a multi-step or single-step presentation. | Income Statement and Balance Sheet | Consolidation | Consolidation required if the parent company is deemed to have control over a subsidiary. | Consolidation is optional. Separate disclosure, in lieu of full consolidation, may be elected. | Balance Sheet | Name of statement | Called the Balance Sheet | May be called the Balance Sheet or the Statement of Financial Position |
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venture. This provides a textbook example of the equity method. The case asks students to consider the effect on Abbott’s financial statements had the company reported under IFRS, which allows firms to select between equity method and proportionate consolidation when accounting for joint ventures (entities with joint control). Creating pro forma financials is a useful skill not only to reflect potential IFRS conversion but to enable meaningful comparisons across reporting jurisdictions. Thus, even if the
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Urban Growth and Decline CHANGE OVER TIME The spatial nature of Sydney has changed over time. In the 1830s, Sydney was a `walking' city with densely populated urban areas such as Redfern, Woolloomooloo and Paddington close to the central business district (CBD). After 1880, Sydney evolved into a transit city due to the building of railways, which encouraged the growth of suburbs such as Parramatta. In 1932, the Harbour Bridge was opened, providing a transport link and faster
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..................................................................... 3 Virtualization Approaches .................................................................................................................... 4 Virtualization for Server Consolidation and Containment ........................................................... 7 How Virtualization Complements New-Generation Hardware .................................................. 8 Para-virtualization .....................................
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Consolidated financial statements present the financial position and results of operations for a parent (controlling entity) and one or more subsidiaries (controlled entities) as if the individual entities actually were a single company or entity. Consolidation is required when a corporation owns a majority of another corporation’s outstanding common stock. The accounting principles applied in the Preparation of the consolidated financial statements are the same accounting principles applied in preparing
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BANKING REFORMS IN NIGERIA AND ITS IMPLICATION FOR ECONOMIC DEVELOPMENT A CASE STUDY OF ZENITH BANK PLC CHAPTER ONE INTRODUCTION 1.1 Background of the Study For more than two decades after independence, the Nigerian financial system was repressed, as evidenced by ceilings on interest rates and credit expansion, selective credit policies, high reserve requirements, and restriction on entry into the banking industry. This situation inhibited the functioning of the financial system and
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common corporate structures is the father-son-grandson configuration where each subsidiary in turn owns one or more subsidiaries. C. The consolidation process is altered somewhat when indirect control is present. 1. The worksheet entries are effectively doubled by each corporate ownership layer but the concepts underlying the consolidation process are not changed. 2. Calculation of the accrual-based income of a subsidiary recognizing the consolidated relationships is an important
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control to a large extent. In particular, it is indicated that the application of reviewed group accounting standards such as the FIN46 could also be subjective and easily manipulated. This contrasts with the criteria of Australia’s basis for group consolidation, namely, “effective control” which is determined by control over the entity's board and the proportion of potential and current voting rights. The observations call for the principle-based accounting system instead of the insufficient and easily
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