DfES circular 10/95 set out the role of FE colleges in helping to protect children from abuse, under the terms of the Children Act 1989. 1.3 This circular was superseded in September 2004 by new statutory guidance on child protection, entitled Safeguarding Children in Education. Safeguarding Children sets out the requirements to provide a safe learning environment, identify young people suffering or likely to suffer significant harm, and take appropriate action in full partnership with other local
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UNIFORM POLICY/ DRESS STANDARD Version Control Version 1 Implementation Date Next Formal Review Date EQIA Rapid Impact Assessment Approval Record Clinical Services Management Team Local Partnership Forum Staff Governance Committee Consultation Clinical Services Management Team Infection Control Team Senior Management Team Date June 2009 June 2011 Date 23rd June 2009 25th June 2009 21st July 2009 Date 14 April 2009; 28 April 2009 15 April 2009 23 April 2009 1 CONTENTS Page 1. 2. 3. 4. 5
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established are officially recognized as authoritative by the SEC and the American Institute of Certified Public Accountants. The FASB also has accounting standards for health care entities. "The AICPA Health Care Expert Panel developed technical guidance on the application in consolidated financial statements of a recent accounting standards update for health care entities" (Financial Reporting, 2012, para 2). In May 2012, the FASB decided to revisit the question of whether management should assess
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Police Killings of Unarmed Blacks Introduction According to Fox News, the recent Baltimore riots following the controversial arrest and death of Freddie Gray has left the city with an estimated $20 million in damages (FoxNews, May 28 2015). Besides these damages caused by Baltimore riots, the long-lasting economic impact in Baltimore is even larger than that of natural disasters since businesses see Baltimore as a less attractive place to invest. Additionally, earlier in 2014, after Michael
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financial reporting. It will eliminate a major source of inconsistency in GAAP, which currently consists of numerous disparate, industry-specific pieces of revenue recognition guidance." The wide-ranging converged standard eliminates detailed industry-specific codification contained in GAAP and streamlines revenue recognition guidance by superseding numerous standards issued by the FASB, the Securities and Exchange Commission (SEC), the Emerging Issues Task Force (EITF), and the American Institute of Certified
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ETHICAL ISSUES IN COUNSELLING Introduction In recent years, counsellors have taken important steps to develop clearer professional identity. Counsellors regard themselves as a specialised sub-group within the helping professions. A critical criterion for any professional group is the development and utilization of relevant ethical standards. Knowledge about ethical issues is important as these issues have legal implications. The topic under discussion also presents examples of issues of ethical concern
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stated on the site, “accounting for insurance contracts does not provide users with the information they need to meaningfully understand the insurer’s financial position, performance and risk exposure.” Additionally, IFRS does not provide the proper guidance to how insurers should handle certain issues. The main goal of the Insurance Contracts project is to provide a single principle-based standard to account for all types of insurance contracts. Also, because comparability between entities is largely
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observed facts. And the last, a religion strives to understand and comply with the physical, mental, and spiritual laws of nature, which are the laws of God. Co-development is the methodology we use for enacting everything mentioned above: For our guidance, we draw from those around us, from our own minds and experiences, and from spiritual inspiration. Materialism also called physicalism, in philosophy, the view that all facts including facts about the human mind and will and the course of human
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GROUP CASE 10-1 1. From the documents of "Deliverables" on blackboards, although the words “deliverable” did not have a clear definition, there are lots of potential deliverables that entities may considering. We can find that in the case 10-1 SolvGen Inc., the selling of proprietary instrument systems, which is under the five-year license and distribution agreement, is a deliverable. From the case we know that Careway will have the right to market and distribute the proprietary instrument systems
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Learning Team Questions Learning Team E ACC542 Learning Team Questions 1. Listed below are 12 internal control procedures or requirements for the expenditure cycle (purchasing, payroll, accounts payable, and cash disbursements) of a manufacturing enterprise. For each of the following, identify the error or misstatement that would be prevented or detected by its use. * Duties segregated between the cash payments and cash receipts functions. Preventative – segregation of duties ensure
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