... enterprise to demonstrate that the item meets the: (a) definition of an intangible asset (see paragraphs 6-18); and (b) recognition criteria set out in this Standard (see paragraphs 20 54) 20 An intangible ... the recognition criteria in paragraphs 20 -21 and 44 Paragraph 58 prohibits reinstatement of expenditure recognised as an expense in previous annual financial statements or interim financial reports ... year 20 X1, expenditure incurred was Rs 10 lakhs, of which Rs lakhs was incurred before December 20 X1 and lakh was incurred between December 20 X1 and 31 December 20 X1 The enterprise is able to demonstrate...
... et al., 20 02b) 2. 0 Monitoring Techniques 2- 1 2. 0 Monitoring Techniques Table 2- 1 is a list of MVA techniques tested or proposed to be employed in geologic CO2 storage projects being implemented ... in the laboratory, and are now being fitted for field application The specific tools that have been created to detect CO2 seepage are oxygen (O2)/CO2 measurement systems and radon (22 2Rn) detectors ... Monitoring CO2 Detectors (Ambient CO2 Concentration) Objectives: • Ambient CO2 Concentration • CO2 surface flux Laser systems and LIDAR* (Ambient CO2 Concentration) Near-Surface Monitoring Geochemical...
... Hong Kong T: +8 52 2 826 724 1 E: bonn.liu@kpmg.com.hk John Hubbe Pensions KPMG in the US T: +1 21 2 8 72 5515 E: jhubbe@kpmg.com Tom Brown EMA region KPMG in the UK T: +44 20 7694 20 11 E: tom.brown@kpmg.co.uk ... KPMG in Hong Kong T: +85 22 978 8 128 E: vivian.chui@kpmg.com.hk Frank Gannon KPMG in Ireland T: +353 1410 15 52 E: fgannon@kpmg.ie Victor Chan Yin KPMG in Luxembourg T: +3 52 22 51 51 6514 E: victor.chanyin@kpmg.lu ... 69 9587 23 48 E: hfeyerabend@kpmg.com Tony Rocker Infrastructure Funds KPMG in the UK T: +44 20 7311 6369 E: antony.rocker@kpmg.co.uk Alain Picquet Advisory KPMG in Luxembourg T: + +3 52 22 51 51...
... Conference on Instrument Choice in Global Democracies, 26 - 28 September 20 02, McGill University, Montreal and is published in Eliadis, P, Hill, M and Howlett M (20 05), Designing Government: From Instruments ... safety system effectiveness’ in Professional Safety, 2, 22 - 26 Braithwaite, J (1999) ‘Accountability and governance under the new regulatory state,’ Australian Journal of Public Administration, ... and Rural Affairs (20 02) Risk Management Strategy London: HMSO; http://www.defra.gov.uk/corporate/busplan/riskmanage/riskmanage.pdf United Kingdom, Department for Environment Food and Rural Affairs...
... June 20 11 Amortised cost 450,000 31 December 20 11 19,708 8,000 461,708 30 June 20 12 20 ,22 1 8,000 473, 929 31 December 20 12 20,756 8,000 486,685 30 June 20 13 21 ,315 8,000 500,000 Total 82, 000 32, 000 ... 31 December 20 11 X concludes that an average rate for the period approximates the exchange rates on the dates of transactions The average foreign currency to functional currency exchange rate ... received on 31 December 20 11 converted at spot rate of 1.7 (8,000) (13,600) 461,708 6 92, 933 Amortised cost on 30 June 20 11 converted at spot rate of 1.5 Amortised cost on 31 December 20 11 (the total)...
... Vietnamese cement manufacturing shows that 100% of cement production enterprises are online structural management model 2. 1 .2. 3 Characteristics of accounting apparatus model Survey results in 71 cement ... baked; Cement grinding The cost of raw materials, labor costs, fuel should be monitored separately to control the efficiency and cost of each production stage 2. 1 .2. 2 Features of management apparatus ... effectiveness of management of business operations 11 12 CHAPTER 2: THE CURRENT SITUATION OF COST MANAGEMENT ACCOUNTING BUSINESS IN VIETNAMESE CEMENT MANUFACTURING 2. 1 Conspecturs of cement production...
... McKernan (20 00:10) and West (20 06: 121 ) found that this was not the case Gray and McKernan (20 00:10) commented that ”the research culture … has yet to develop and embed itself” West (20 06: 121 ) summarised ... be empirically tested because it is impossible to demonstrate empirically what ought to be” That makes positive theory more attractive According to Deegan and Unerman (20 06:10), a conceptual framework ... process Semantic theories, like syntactic theories, are by nature descriptive, but, unlike syntactic theories, they have an empirical content (Hendriksen & Van Breda 19 92: 19) These theories attempt...
... Management Position 22 2. 9 Gender Structure of CPA Profession 23 2. 10 Hypotheses 24 Research Design And Methodology .25 3.1 Research Method 25 ... 1994,p 28 1 -28 6 10 Journal of Business Ethics, Volume 13, Number / April, 1994,p 28 1 -28 6 16 2. 4 Ethical Reasoning Literature A large number of earlier theories (e.g Armstrong, 1987; Ponemon and ... school training in economics and business and management professional with 33 narrow, and grade 14 graduate students training for 22 specialized code narrow subjects Besides the training programs...
... Brace and World 20 Nunan, David (1993) Introducing Discourse Analysis Penguin 21 Oppenheim, A N (19 92) Questionnaire Design, Interviewing and Attitude Measurement Pinter Publishers, London 22 ... Specific in Purpose TESOL Quarterly 25 :2, 29 7-314 Eggins, S (1994) An introduction to Systematic Functional Linguistics London: Printer 10 Halliday, M.A.K (20 02) Linguistics Studies of Text and ... Essex, England: Longman 25 Seliger, H.W and Shohamy, E (1989) Second Language Research Methods OUP: Oxford 26 Telesmans, G (20 01- 20 02) Discourse Analysis Hanoi: VNU Press 27 Tickoo, Makham, L (1998)...
... Chinese Dates and Dynasties 1 62 195 199 23 3 23 4 24 4 24 6 24 8 25 1 25 3 25 6 26 6 VIII Rationale of the Intangible List of Illustrations Socio-spatial relations as a problematique Fig 3.1 Domain of investigation: ... structured and how did it operate? What is the spatial problem, if any? 22 Part I – Frames & Constraints in Reasoning & Framework of Research Chapter 6, the interplay between the characteristic manifestation ... Kang Shua Oct 20 06, Singapore III Rationale of the Intangible Notes on Transliteration Transliteration of Chinese names into English follows the Hanyu pinyin•現區跳冂‚ romanization system in this thesis...
... sleeper, berths • 26 Train name Tulico Train Fanxipan Express Train • Pumpkin Train • TSC Train • Ratraco Train • Royal Train Conclusion 11 US$/ticket/way Website: http://www.docs.vn Email : lienhe@docs.vn ... napkin RATRACO TRAIN The Victoria cars, Tulico cars, Friendly cars, and Ratraco cars are a part of the LC5 and LC6 they are alternatives for tourists to Sapa from Ha Noi The Ratraco train is ... best train to Sapa with wooden cabins Website: http://www.docs.vn Email : lienhe@docs.vn Tel (: 0918.775.368 FRIENDLY TRAIN The Friendly train, like the Tulico train, is not a separate train,...
... supervisory 2. 4 Financial difficulties Up to April 20 03, 61 hospitals in Vietnam (7%) had incinerators Most incinerators were very expensive They operated erratically and inefficiently Incinerators ran ... metal 1 .2. 2 Radioactive wastes 1 .2. 3 Vessel contains pressure 1 .2. 4 General wastes Life wastes Wastes from medical activities not contain blood, biological juice, etc Wastes from administrative ... Incinerators ran only 1 -2 times per week because of high cost operation Some hospitals had Korean incinerators but they rarely used them as they did not have treatment system Some Vietnamese factories...