cy 2011 and 2010 suicide attempt dodser event setting
Trends in the European Investment Fund Industry in the Second Quarter of 2011 and Results for the First Half of 2011 potx
... (excl Ireland & Netherlands) of w hich guaranteed funds Total (incl Ireland & Netherlands) 36,733 in No in % (3) in No (1 No full data breakdo wn is available fo r Ireland and the Netherlands; (2) ... Balanced Money Market Other Funds Funds Funds Funds Funds (2) Q2 2011 YTD Q2 2011 YTD Q2 2011 YTD Q2 2011 Total YTD Q2 2011 YTD Q2 2011 YTD Austria 22 -63 -1,386 -1,719 143 20 90 -187 -271 -407 ... in 2010 This reduction reflects the change in investor confidence from a high level at the beginning of 2010 to lower levels in 2011, when a constant stream of events from the Arab uprisings and...
- 8
- 637
- 0
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part1 ppt
... Schafer • Accounting for Grants and Other Assistance – Alison Rayner, Queensland Treasury • Impact of natural disasters – Paul Christensen • Accounting Standards and Financial Reporting Update ... control and assurance frameworks • Better practice noted from some agencies This is trial version www.adultpdf.com Challenges for 2011 • • • • • Changing client profile Enhanced audit standards and ... important? Report items in A-G Reports to Parliament • Report No for 2010 - Information systems governance and control including the Queensland Health Implementation of Continuity Project • Report No...
- 10
- 189
- 0
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part2 ppt
... (Australian and New Zealand Institute of Insurance and Finance) This is trial version www.adultpdf.com Queensland Audit Office 2010- 11 Financial Audit Update ACCOUNTING FOR GOVERNMENT GRANTS AND OTHER ... Policy Documents (mandated under legislation) Financial Accountability Act 2009 Financial Accountability Regulation 2009 Financial and Performance Management Standard 2009 Subsidiary Policy Documents ... management policy – provides advice on accounting, commercial and governance matters – administers and maintains financial management legislation This is trial version www.adultpdf.com Queensland’s Legislative...
- 10
- 182
- 0
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part3 doc
... Local Government Act 2009 (Effective July 2010) Local Government (Beneficial Enterprises and Business Activities) Regulation 2010 Australian Accounting Standards Guidance – Tropical Council Financial ... Plans and Reporting) Regulation 2010 Local Government (Operations) Regulation 2010 A guide to asset accounting in Local Government s Legislation administered by Department of Local Government and ... Queensland’s Accounting & Reporting Framework – Government Owned Corporations (GOCs) Financial Management Framework for Government Owned Corporations Corporations Act 2001 Australian Accounting Standards...
- 10
- 163
- 0
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part4 ppt
... up after the Queensland floods and Cyclone Yasi • Some donated services, while useful, may not be central to the delivery of services • Case by case basis as to whether agency would purchase the ... recognised when they would be purchased if not donated and when their fair value can be measured reliably – Recognise services at fair value and as income and expenses (i.e bottom line neutral) This is ... 1004.26): – ONLY in event of an obligation arising to return all or part of the contribution • Need evidence that obligation has arisen (eg such as invoice from grantor demanding an amount to...
- 10
- 194
- 0
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part5 doc
... during 2010/ 11 – DET recognises the full $2M as grant income for 2010/ 11 This is trial version www.adultpdf.com Case study: “Better XYZ Facilities” Funding Deed Accounting Treatment (for 2010 -2011) ... that has arisen as a result of a past event (para AASB 1004.26) Considered a separate event and transaction to the initial receipt of grant monies during 2010/ 11 This is trial version www.adultpdf.com ... expense and a liability (payable) – Advance grant payments (and transaction is conditional), • Recognise a prepayment (i.e asset) and amortisation (i.e expense) over grant period, as and when...
- 10
- 139
- 0
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part6 potx
... physical assets Grants and other forms of assistance Operational impacts Financial statements and audit visits Potential impact on audit opinions Communication of issues and impacts This is trial ... Write-offs and repairs – At what stage are assets so damaged that they no longer represent assets? – Decisions made to repair or replace assets – Capital v maintenance – Replacement of parts and significant ... infrastructure assets This is trial version www.adultpdf.com Non-current physical assets • Useful lives and residual values – Annual assessment required under AASB 116 – Have remaining useful lives been...
- 10
- 179
- 0
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part7 pptx
... appropriate understanding of the basis for any modified opinions – Consistency of opinions issued This is trial version www.adultpdf.com Communication of issues and impacts • Need for regular and timely ... Parliament – Inform This is trial version www.adultpdf.com Accounting and Auditing Standards Update Patrick Flemming Manager – Audit Policy and Quality This is trial version www.adultpdf.com Overview • ... policies and where documented • Mandatory emphasis of matter on basis of accounting This is trial version www.adultpdf.com Leases • Changes to AASB 117 for 2010- 11: – Default classification of land...
- 10
- 181
- 0
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part8 pptx
... revised standard possibly around September • Issues paper on control in the not-for-profit public sector (phase 2) expected early 2011 with standard issued by December 2011 • Revised standard extending ... proposed – Extensive changes to current revenue and construction standards (AASB 118 and AASB 111) – Identify performance obligations within contracts and recognise revenue as each obligation is ... adoption Treasury finalising policy position This is trial version www.adultpdf.com Revenue • Future Developments (IASB ED /2010/ 6): – Standard expected to be released in 2011 – Retrospective application...
- 6
- 246
- 0
Third quarter results 2011 and outlook 2011 holcim ltd switzerland
... -4.3% -181 -14.7% -435 -9.2% -916 -14.9% Q1 2010 Q2 2010 Q3 2010 Q4 2010 Q1 2011 Q2 2011 -854 -15.1% Q3 2011 15 2011 Holcim Ltd/Switzerland Results Q3 2011 Net sales Million CHF 15,774 Like-for-Like ... -13.3% -1,107 -6.7% 9M 2009 9M 2010 9M 2011 16 2011 Holcim Ltd/Switzerland Results Q3 2011 Net sales by region Million CHF 5664 2626 2449 5136 9M 2009 9M 2010 9M 2011 4691 2151 6020 5929 4538 ... 0.6% -37 -1.0% 9M 2010 -156 -4.4% 0.2% -458 -12.8% -605 -16.9% 9M 2011 19 2011 Holcim Ltd/Switzerland Results Q3 2011 Operating EBITDA by region Million CHF 9M 2009 9M 2010 9M 2011 1035 855 707...
- 43
- 259
- 0
Results 2011 and outlook 2012 holcim ltd switzerland
... -9.2% -10.0% -916 -14.9% -854 -15.1% Q1 2010 Q2 2010 Q3 2010 Q4 2010 Q1 2011 Q2 2011 Q3 2011 Q4 2011 15 © 2012 Holcim Ltd/Switzerland Financial results 2011 Net sales Million CHF Like-for-Like ... Ltd/Switzerland Financial results 2011 Ready-mix concrete and asphalt – Sales volumes by region Million m3/t Total Ready-mix 2009 41.8 2010 45.9 2011 48.4 2010 /2011 * Total Asphalt 2009 11.0 2010 ... January 1, 2011 March 4, 2011 +/– Various smaller companies 10 © 2012 Holcim Ltd/Switzerland Financial results 2011 Cement – Sales volumes by region Million t Total Group 2009 131.9 2010 136.7 2011...
- 46
- 196
- 0
third quarter results 2011 and outlook presentation of november 9 2011 holcim ltd switzerland the spoken word prevails
... -14.9% Q1 2010 Q2 2010 Q3 2010 Q4 2010 Q1 2011 Q2 2011 Q3 2011 15 ResultsQ3 2011 ©2011Holcim Ltd/Switzerland 15) The strong appreciation of the Swiss franc during the first half of 2011 continued ... -16.9% 9M 2010 9M 2011 19 ResultsQ3 2011 ©2011Holcim Ltd/Switzerland 19) Operating EBITDA decreased by 16.9 percent to just below billion Swiss francs Excluding the currency impact and change ... -159 -6.8% 9M 2010 1,753 -139 -6.4% -6 -0.3% -280 -12.8% -425 -19.5% 9M 2011 21 ©2011Holcim Ltd/Switzerland 10 Operating profit by region Million CHF ResultsQ3 2011 9M 2009 9M 2010 9M 2011 535 377...
- 22
- 284
- 0
MasteringAutoCAD 2011 and AutoCAD LT 2011 phần 1 ppsx
... AutoCAD AutoCAD 2011 and AutoCAD LT 2011 Autodesk has released both AutoCAD 2011 and AutoCAD LT 2011 simultaneously Not surprisingly, they’re nearly identical in the way they look and work You can ... keyboard shortcuts and command names in parentheses These command names provide continuity for readers accustomed to working at the Command prompt New Features of AutoCAD 2011 AutoCAD 2011 has refined ... Expanded transparency control adds transparency to any pattern or object •u Multifunction grips give you expanded control over 2D and 3D objects •u New selection features enable you to isolate and...
- 126
- 284
- 0
MasteringAutoCAD 2011 and AutoCAD LT 2011 phần 3 ppt
... Boundaries, and then select a window as you did in steps and Repeat the Last Command Remember that when no command is active, you can right-click the Command window and then select Recent Commands to ... Hatch And Gradient dialog box This button expands the dialog box to show additional hatch options (Figure 7.16) Figure 7.16 The Hatch And Gradient dialog box Nearly all of the settings and tools ... transfer text and dimension style settings You’ll learn more about text and dimension styles in Chapters 10 and 12 You can then place the furniture on top of a floor-covering pattern and the pattern...
- 124
- 327
- 0
MasteringAutoCAD 2011 and AutoCAD LT 2011 phần 4 pps
... by settings in the Symbols And Arrows tab, and the overall scale of the dimension style is set in the Fit tab Here are the steps for specifying the arrow type and scale: Click the Symbols And ... Settings group, enter for Columns and 12 for Data Rows Click OK The dialog box closes and the outline of a table follows your cursor Position the table in the center of your drawing area, and ... and the Text Editor tab appears in the Ribbon You also see labels across the top and left side showing the row and column addresses Enter Number for the room number column at the far left, and...
- 124
- 340
- 0
MasteringAutoCAD 2011 and AutoCAD LT 2011 phần 5 pps
... feet and inches and then transferred the result to the command line In that example, you had to switch back and forth between QuickCalc and the command line to create the response for the Command ... command-line version of the Vports command (-vports) This command-line version offers some options that the standard Vports command doesn’t The following options are available with the command-line ... quickly add and subtract angle values, feet -and- inches lengths, and much more You can paste the results from calculations into the command line so you can easily include results as part of commandline...
- 124
- 228
- 0
MasteringAutoCAD 2011 and AutoCAD LT 2011 phần 7 ppt
... and even add landscaping and people to your models You also have control over the reflectance and transparency of objects, and you can add bitmap backgrounds to help set the mood AutoCAD LT 2011 ... other settings affect the shape of a solid created by the Loft command In the contour-map example, you selected the Ruled setting from a multifunction grip after you had completed the Loft command ... command You can also set Loft command options through the Loft Settings dialog box (Figure 22.58) This dialog box appears during the Loft command when you select the Settings option after you’ve selected...
- 124
- 355
- 0
MasteringAutoCAD 2011 and AutoCAD LT 2011 phần 8 pps
... the standard set of object snaps that allow you to pick locations on 3D solids, meshes, and surfaces Right-click on the 3D Object Snap tool and select Settings and you will see the Drafting Settings ... other features called the magnitude handle and the expansion grip (see Figure 25.56) Figure 25.56 The magnitude handle and expansion grip Expansion grip Magnitude handle The Move gizmo gives you a ... objects again and then press ↵ This time you’re selecting the objects to trim to You want to trim the top of the cylinder to the arc and the arc to the cylinder Finally, click the cylinder near...
- 124
- 279
- 0
MasteringAutoCAD 2011 and AutoCAD LT 2011 phần 9 docx
... existing layout settings for each layout when it produces the DWF file These are the settings found in the Plot Or Page Setup dialog box and include settings such as the sheet size, scale, and page ... standards and procedures helps to minimize problems that may be caused by miscommunication In this section, you’ll find some suggestions for setting up these standards Establishing Layering and ... CAD standards has always been difficult to resolve Standardizing layers, dimensions, and text can go a long way toward making file exchange more seamless between different trades, and standards...
- 124
- 363
- 0
Tìm thêm: hệ việt nam nhật bản và sức hấp dẫn của tiếng nhật tại việt nam xác định các mục tiêu của chương trình xác định các nguyên tắc biên soạn khảo sát các chuẩn giảng dạy tiếng nhật từ góc độ lí thuyết và thực tiễn khảo sát chương trình đào tạo của các đơn vị đào tạo tại nhật bản khảo sát chương trình đào tạo gắn với các giáo trình cụ thể xác định thời lượng học về mặt lí thuyết và thực tế tiến hành xây dựng chương trình đào tạo dành cho đối tượng không chuyên ngữ tại việt nam điều tra đối với đối tượng giảng viên và đối tượng quản lí điều tra với đối tượng sinh viên học tiếng nhật không chuyên ngữ1 khảo sát các chương trình đào tạo theo những bộ giáo trình tiêu biểu nội dung cụ thể cho từng kĩ năng ở từng cấp độ xác định mức độ đáp ứng về văn hoá và chuyên môn trong ct mở máy động cơ lồng sóc đặc tuyến hiệu suất h fi p2 đặc tuyến mômen quay m fi p2 đặc tuyến tốc độ rôto n fi p2 động cơ điện không đồng bộ một pha thông tin liên lạc và các dịch vụ chỉ tiêu chất lượng theo chất lượng phẩm chất sản phẩm khô từ gạo của bộ y tế năm 2008