options. 2. This paper is structured as follows: (a) (b) (c) Summary of the proposals in the 2013 Leases Exposure Draft (“2013 ED”) Summary of feedback Staff analysis and staff recommendations (i) (ii) (iii) (iv) (d) (e) Extension and termination options – initial recognition Extension and termination options – reassessment Purchase options Symmetry between lessee and lessor accounting for options Appendix A – The proposals in the 2013 ED Appendix B – Existing guidance on lease term in IAS 17 and
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Q.1) Explain briefly features of an IDEAL management control system? Management control is a process of assuming that resources are obtained and used effectively and efficiently in the accomplishment of the organization’s objectives. It is a fundamental necessity for the success of a business and hence from time to time the current performance of the various operations is compared to a predetermined standard or ideal performance and in case of variance remedial measures are adopted to confirm
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MGMT 407.341 (CRN: 60240), Business Ethics Tuesdays and Thursdays, 4:34 PM to 7:15 PM Summer Semester, June 7 to July 30, 2010 Fort Hood SDC, Room # D-112 A member of the Texas A&M System since 1917 Instructor: Mr. John La Lone, BS-BA, MS-HRM Department: Management, Marketing, and Administrative Systems Office: Room 135A Phone: (254) 519-5472 E-mail: lalone@tarleton.edu Office Hours: Monday, Tuesday, Wednesday and Thursday: 1:30 PM to 4:00 PM. By appointment only.
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of trade unions and other forms of employee involvement. Module Content: • History of the HR function, theories and models of HRM; • The roles and responsibilities of stakeholders in HRM; • The changing nature of work, managing diversity, technology and flexibility; • Human resourcing: recruitment and selection, human resource planning; • Reward and performance management; • Employee relations, employment legislation, the legal framework for unionism; • Human
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|MANAGING PUBLIC | | |SECTOR RECORDS | | | |A Training Programme | |
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Our vision is to enhance the quality of life of our citizens by bringing arts and culture from the margins to the mainstream of the economy and society through culturally sustainable policies and actions that will lead us to the status of the first Artistic & Cultural Island City in the World Table of contents Page Message of Prime Minister…………………………………………………………. 3 Message of Minister of Arts and Culture …………………………………………... 4 Introduction…………………………………………………………………………
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Ministry of Trade and Industry Republic of Trinidad and Tobago Commonwealth Secretariat SMALL STATES IN TRANSITION – FROM VULNERABILITY TO COMPETITIVENESS “BEST PRACTICE CASE STUDIES IN TOURISM” Ms. Helen Williams H. Williams & Associates Dr. Dorothy I. Riddle, CMC Service-Growth Consultants Inc. Vancouver, Canada Port of Spain, Trinidad & Tobago – January 2004 1. Overview Because tourism is the world’s largest industry – responsible for more than one in ten jobs
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Changing the game. Annual Report to Stockholders 2012 Dear Stockholder, Welcome to TMUS. You are an owner of America’s Un-carrier — the combined entity of MetroPCS and T-Mobile USA. As the industry’s premier challenger and value player, we are revolutionizing the wireless industry. TM T-Mobile 2012 Annual Report 3 Building the Foundation In 2012, MetroPCS and T-Mobile built the foundations to become the Un-carrierTM in 2013. Each company made good progress across what are now the
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More Than a Numbers Game A Brief Histor y of Accounting Thomas A. King John Wiley & Sons, Inc. More Than a Numbers Game More Than a Numbers Game A Brief Histor y of Accounting Thomas A. King John Wiley & Sons, Inc. Copyright © 2006 by Thomas A. King. All rights reserved. Published by John Wiley & Sons, Inc., Hoboken, New Jersey. Published simultaneously in Canada. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or
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Actual Trends in Theory and in Practice of the International Business Ethics Gabriela Dubcová* ABSTRACT The ethics triangle: national law, culture and political economic system. Key factors of current ethics issues in an international environment. The most visible changes in environment dimensions. Principles of international business ethics. Current ethics challenges in international environment. Common issues of the international business ethics. Comparison of ethical standards in different
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