 identifies measures and communicates financial information

... following the capital increase and relatively strong Group net income on the one hand and the reduction in net financial debt on the other 31.12.2009 112 Financial Information Liquidity dated statement ... accordance with International Financial Reporting Standards IAS 27 (revised) (IFRS) Consolidated and Separate Financial Statements Adoption of revised and new International Financial Reporting IFRS ... amortization and impairment of operating assets Property, plant and equipment and intangible assets Net investments in property, plant and equipment, Group companies, financial assets, intangible and...

Ngày tải lên: 29/07/2014, 12:38

... spanning average term of the financial liabilities 90 Financial Information Net financial debt The other important financial ratios were also affected owing Net financial debt increased significantly ... plant and equipment 37 Disposal of property, plant and equipment 37 132 83 Purchase of financial assets, intangible and other assets 37 (5,469) (2,153) Disposal of financial assets, intangible and ... assets, liabilities, sales and net income of associates: Aggregated financial information – associates Net income 118 Financial Information 20 Derivative assets Included in financial assets (note...

Ngày tải lên: 30/07/2014, 21:38

... Paper 1.2: Financial Information for Management (Continued) Financial Information for Management (Continued) (iii) methods for recording relevant information (iv)sources of information and recording/processing ... system (c) Describe the purpose and role of cost and management accounting within a management information system (d) Compare and contrast financial and cost and management accounting (e) Outline ... absorbed and to minimise discrepancies and losses PAGE Financial Information for Management (Continued) (b) Calculate, explain and account for (f) Discuss the advantages and under – and over...

Ngày tải lên: 06/08/2014, 10:20

... quality information respecting the accounting standards For Leung, Morris and Gray (2005), the presence of Big4 signal the quality of financial information disclosed by firms and the integrity of financial ... Rome Vol No May 2013 of governance and the quality of financial information as such, Demsetz and Lehn (1985) ; Hermalin and Weisbach (1991) ; Yermack (1996) and Haniffa (2002) However, it must ... disclosure of financial information with higher quality In fact, this quality of governance depends largely on the information system of the company Financial information must be reliable and able...

Ngày tải lên: 06/01/2015, 19:47

... the origins and consequences of financial crises See Chapter 11, “Investment Banks, Mutual Funds, Hedge Funds, and the Shadow Banking System,” and Chapter 12, Financial Crises and Financial Regulation.” ... taking in deposits and using them to make loans The financial system matches savers and borrowers through two channels: (1) Banks and other financial intermediaries and (2) financial markets These ... banking system play in the financial crisis of 2007–2009? Key Issues and Questions from the Financial Crisis Chapter 12: Financial Crises and Financial Regulation Issue: The financial crisis of 2007–2009...

Ngày tải lên: 18/08/2013, 19:46

... liter Common measures: 1000 milliliters (ml, or mL) = liter (l, or L) 1000 liters = kiloliter (kl, or kL) 200 Team-LRN Important Symbols, Terminology, Formulas, and General Mathematical Information ... Geometry Terms and Basic Information Angles Vertical angles — Formed by two intersecting lines, across from each other, always equal Adjacent angles — Next to each other, share a common side and vertex ... Formulas, and General Mathematical Information Circles Radius of a circle — A line segment from the center of the circle to the circle itself Diameter of a circle — A line segment that starts and ends...

Ngày tải lên: 01/11/2013, 14:20

... economic and financial development and have increased in frequency (Bordo et al (2001), Reinhart and Rogoff (2009)) is a telling sign that the elasticity of the current international monetary and financial ... financing and intermediation patterns This section introduces the distinction between saving and financing, first in a closed economy and then in an open economy, and explores financing and intermediation ... IV identifies the key weaknesses in the international monetary and financial system that contributed to the crisis and highlights its policy implications I The excess saving view: hypothesis and...

Ngày tải lên: 17/02/2014, 03:20

... Kamal Nigam, Andrew McCallum, Sebastian Thrun, and Tom Mitchell 2000 Text classication from labeled and unlabeled documents using EM Machine Learning, 39(2/4):103 134 Fernando Pereira and Yves Schabes ... Results don't know For each task and each test corpus, we calculated a random baseline by averaging over several models with randomly chosen parameter values This baseline measures the disambiguation ... Stuttgart Gerhard Helbig and Joachim Buscha 1996 Deutsche Grammatik Ein Handbuch f r den Ausl nderunterricht Langenscheidt, Leipzig Edwin T Jaynes 1957 Information theory and statistical mechanics...

Ngày tải lên: 20/02/2014, 18:20

... with International Financial Reporting Standards A parent that elects in accordance with paragraph 10 not to present consolidated financial statements, and presents only separate financial statements, ... parent’ and ‘original group’ are to the ‘original entity’ 39 This Standard does not mandate which entities produce separate financial statements available for public use Paragraphs 38 and 40–43 ... listed under (b); and shall identify the financial statements prepared in accordance with paragraph of this Standard or IAS 28 and IAS 31 to which they relate Effective date and transition 44...

Ngày tải lên: 06/03/2014, 15:21

... training and related services; prepare for and obtain employment; prepare for and enter post-secondary training and education; provide personal and emotional support to youth through mentors and the ... bills.7 A large variety of financial literacy programs and model curricula exist Some are designed and marketed by financial institutions Others have Jacob, Katy, Sharyl Hudson and Malcolm Bush (2000) ... Executive Summary Coalition for Personal Financial Literacy Jump$tart Rand, Dory, (2004) Financial Education and Asset Building Programs for Welfare Recipients and Low-Income Workers: The Illinois...

Ngày tải lên: 06/03/2014, 19:20

... completed and published in January 2009 33 countries were covered: the EU27 Member States, other EEA countries (Liechtenstein, Norway and Iceland) and the candidate countries (Turkey, Croatia and Macedonia) ... assessments and consultations on policy measures are open to the public and to all stakeholders 3.2 Financial issues Family businesses face the same financial constraints as any other type of business and ... innovative and effective measures, and these positive experiences should be shared The study identified many such measures (more information in Section of this report, in Annex IV to the study and in...

Ngày tải lên: 06/03/2014, 21:20

... assets are cash in hand, financial claims such as deposits at financial institutions or informal lending, various types of inventories, and fixed assets such as land, building, and equipment Household ... Modules on communities and prices include environment and geographic measurements (e.g rainfalls and temperature), institutions (e.g local banks and schools), and prices of inputs and outputs sold ... help researchers better define and more accurately measure household income, consumption, saving, and other financial variables, and in the end enhance our understanding of the behavior of the...

Ngày tải lên: 07/03/2014, 15:20

... & St Onge (1998) [HSO], and two corpusbased measures: Latent Semantic Analysis [LSA] (Landauer and Dumais, 1997) and Explicit Seman756 tic Analysis [ESA] (Gabrilovich and Markovitch, 2007) Briefly, ... the scores obtained from semantic similarity measures Following Mihalcea et al (2006) and Mohler and Mihalcea (2009), we use eight knowledgebased measures of semantic similarity: shortest path ... on a measure of relatedness between the student and the instructor answer Several measures are compared, including knowledge-based and corpusbased measures, with the best results being obtained...

Ngày tải lên: 07/03/2014, 22:20

... TRUYỀN THƠNG MINISTRY OF INFORMATION AND COMMUNICATIONS (MIC) THƠNG TIN VÀ SỐ LIỆU THỐNG KÊ VỀ CƠNG NGHỆ THƠNG TIN VÀ TRUYỀN THƠNG Information and Data on Information and Communication Technology ... Departments of Information and Communications, Professional Associations and other relevant agencies to collect information and statistical data, have greatly improved both outline and content of ... supervising and evaluating the results of the application and development of IT in ministries, sectors and localities and to periodically report to the Prime Minister THE MINISTRY OF INFORMATION AND...

Ngày tải lên: 09/03/2014, 11:20

... to expand services Program and service delivery including: • The ability and commitment to provide high quality programs and services • Existence of standards and other quality assurance measures, ... utilities, and supplies CHAPTER FINANCIAL RECORDS AND REPORTING Accounting is the art of analysing, recording, summarising, evaluating, and interpreting NGO/CBO financial activities and status and communicating ... among other things: Ø Financial systems and procedures Ø General management capacity, and Ø The ability to plan and deliver programs and services your constituents want and need • Other important...

Ngày tải lên: 14/03/2014, 00:12

... the onset of financial crises We describe the changing nature of financial intermediation in the market-based financial system, chart the course of the recent financial crisis, and outline the ... market-based financial intermediaries in the modern financial system The answers are revealing In a market-based financial system, banking and capital market developments are inseparable, and fluctuations ... global financial crisis can be explained, in some part, by (a) financial developments that put marketable assets at the heart of the financial system and (b) the increased sophistication of financial...

Ngày tải lên: 14/03/2014, 23:20

... EINSIEDLER, ANATOLE KATOK, AND ELON LINDENSTRAUSS (1) The conditional measures µab and µba are trivial a.e x x (2) The conditional measures µab and µba are Haar a.e., and µ is invariant x x under ... G, and furthermore a metric on X = G/Γ These induced metrics we denote by the same letter Conditional measures on A-invariant foliations, invariant measures, and shearing 2.1 Conditional measures ... conditional measures µx,U as measures on U An alternative approach, which, for example, is the one taken in [17] and [13], is to view the conditional measures as a collection of measures on...

Ngày tải lên: 15/03/2014, 09:20

... FactSheet 01 Education, Audiovisual and Culture Executive Agency – Financial Information Kit Accounting “Reliable accounting is vital for sound financial management and reporting” Accounting has two ... accounting is vital for sound financial management and reporting” eacea.ec.europa.eu FactSheet 02 Education, Audiovisual and Culture Executive Agency – Financial Information Kit Cash & bank management ... eacea.ec.europa.eu FactSheet 07 Education, Audiovisual and Culture Executive Agency – Financial Information Kit Travel and subsistence “Make sure travel and subsistence are adequately documented” Travel...

Ngày tải lên: 15/03/2014, 20:20

... Veronis and Ide (1990), Kozima and Furugori (1993), and Wilks et al (1996) Labeled relations, while more difficult to obtain, provide greater power for resolving both structural attachment and word ... paradigmatic and syntagmatic similarity strategies (e.g., Hearst and Grefenstette 1992, Resnik 1995) However, none of these has completely integrated both syntagmatic and paradigmatic information ... systems for European and Asian languages: French, German, and Spanish; Chinese, Japanese, and Korean The syntactic parsers for some of these languages are already quite advanced and have been demonstrated...

Ngày tải lên: 17/03/2014, 07:20

... Mobile Banking and Payments A number of new services allow consumers to obtain financial account information and conduct transactions with their financial institution (“mobile banking”) and others ... Consumers and Mobile Financial Services Box Alternatives to Traditional Banking and Financial Services The survey included other questions on consumers’ use of financial products, consumer financial ... budgeting, and shopping This report presents findings from an online survey, conducted in December 2011 and January 2012, examining the use of mobile technology to access financial services and make financial...

Ngày tải lên: 22/03/2014, 21:20