international economic environment definition

... understanding of international laws as well as marine transport procedures & policies are also obstacles to Vietnam freight forwarding enterprises on the way of international economic integration ... abroad. VIFFAS and Shipping & Transport college/ International Maritime Transport Academy (STC/ IMTA) of the Netherlands co-organized an International Training Course on Multimodal Transport ... Faculty of Business English 2.4. Role of VIFFAS to Vietnam Freight forwarding industry in international economic integration process 2.4.1. Achievements of VIFFAS Evaluating the achievements recorded...

Ngày tải lên: 27/10/2012, 16:42

... Considerationoftheneedforanemphasisof matterparagraphintheauditorsreportwillbe adifcultmatterofjudgmenttobemadeinthe contextoftheentityscircumstances;themere existenceofthecreditcrisis,thoughreferred tointhenancialstatements,doesnotofitself createtheneedforanemphasis. ThisalertisissuedbystaffoftheInternational AuditingandAssuranceStandardsBoard(IAASB) toraiseauditorsawarenessaboutmattersrelevant totheconsiderationoftheuseofthegoingconcern assumptioninthepreparationofthenancial statementsinthecurrentenvironment.Inparticular, management,thosechargedwithgovernanceand auditorsalikewillbefacedwiththechallengeof evaluatingtheeffectofthecreditcrisisandeconomic downturnonanentitysabilitytocontinueasagoing concernandwhethertheseeffectsontheentityought tobedescribed,orotherwisereected,inthenancial statements. WhiletheStaffAuditPracticeAlert,Challenges inAuditingFairValueAccountingEstimatesin theCurrentMarketEnvironment[October2008], referstogoingconcerninthecontextoftheeffects ofvaluationinilliquidmarkets,thisalertaddresses widerissuesthatarelikelytoberelevanttoauditors ofentitiesinallindustriesandofallsizes.While thisalertrefersprincipallytoISA570,otherISAs containrequirementsandguidancetoassisttheauditor indealingwithotherissuesthatmayalsorequire particularattentioninthecurrentenvironment,such asinventoryvaluationandallowancesfordoubtful receivables. Thisalertdoesnottakeaccountofmattersspecic toindustriesorjurisdictions,bothofwhichwillbe relevanttotheissuesdiscussedbelow.Government responsestothecriseshavebeensubstantial,but varied.Thusinsomejurisdictionscertainaspects ofcreditavailabilitymayhavebeenresolvedwhile otherscontinuetocausedifculties;andtheparticular matterstackledbygovernmentsmaydifferasbetween jurisdictions.Similarly,governmentshavebeen consideringassistancetocertainindustries,thenature ofwhichmayhaveamaterialeffectonthematters discussedinthisalert.Further,theeffectofthecredit crisisandeconomicdownturnvariesbothastoits severityandtimingdependingontheindustryandthe jurisdiction. AUDIT CONSIDERATIONS in RESPECT of GOING CONCERN in the CURRENT ECONOMIC ENVIRONMENT This ... needadetailed analysistosupportthegoingconcernassumptions. However,theeffectofthecreditcrisisandeconomic downturnislikelytobethatsuchanapproach willnolongerbeappropriateformanyentities.In particular,theimplicitassumptionsbehindsuch anapproachmaynolongerbevalidinthecurrent environment. Issuessurroundingliquidityandcredit riskmaycreatenewuncertainties,ormayexacerbate thosealreadyexisting.Evenmanywell-respected entitieswithalong-standinghistoryofprotsand availabilityofcreditmaynditdifculttoobtain orrenewnancing,eitheratalloroncomparable terms.Further,entitiesthathavetypicallyrelied onextensionsofdebtpaymentsorwaiversofdebt covenantsatyear-endmayndthatthesereliefsare nolongeravailablefromtheirlenders.Inaddition, theeconomiccrisismayunderminetheprevious assumptionsaboutprotability. Consequently,entitiesthathavenotpreviouslyfound theneedtoprepareadetailedanalysisinsupport ofthegoingconcernassumptionmayneedtogive thematterfurtherconsideration.Inmanycases, themanagementofsmallerentitiesmaynothave historicallypreparedadetailedassessmentofthe entitysabilitytocontinueasagoingconcern,but insteadmayhavereliedonin-depthknowledgeof thebusinessandanticipatedfutureprospects.Matters suchasowner-managersupportmaybecomeeven morepertinentinthecurrenteconomicenvironment. Auditorswillbenetfromearlydiscussionwith entitiesaboutthenatureoftheassessmentthatmay beappropriateinthecircumstancesoftheentity,how theentitymightbestgoaboutdoingso,andwhat maybeneededtosupplementwhathasbeendonein prioryearswithmorerobustprocessesinlightofthe currentmarketconditions. assessment,itmaybemorelikelyinthecurrent economicconditionsthatitwillbenecessaryto updateitatyear-endgiventhespeedwithwhich conditionsmaybechanging.Thefollowingfactors arerelevant: ã ... needadetailed analysistosupportthegoingconcernassumptions. However,theeffectofthecreditcrisisandeconomic downturnislikelytobethatsuchanapproach willnolongerbeappropriateformanyentities.In particular,theimplicitassumptionsbehindsuch anapproachmaynolongerbevalidinthecurrent environment. Issuessurroundingliquidityandcredit riskmaycreatenewuncertainties,ormayexacerbate thosealreadyexisting.Evenmanywell-respected entitieswithalong-standinghistoryofprotsand availabilityofcreditmaynditdifculttoobtain orrenewnancing,eitheratalloroncomparable terms.Further,entitiesthathavetypicallyrelied onextensionsofdebtpaymentsorwaiversofdebt covenantsatyear-endmayndthatthesereliefsare nolongeravailablefromtheirlenders.Inaddition, theeconomiccrisismayunderminetheprevious assumptionsaboutprotability. Consequently,entitiesthathavenotpreviouslyfound theneedtoprepareadetailedanalysisinsupport ofthegoingconcernassumptionmayneedtogive thematterfurtherconsideration.Inmanycases, themanagementofsmallerentitiesmaynothave historicallypreparedadetailedassessmentofthe entitysabilitytocontinueasagoingconcern,but insteadmayhavereliedonin-depthknowledgeof thebusinessandanticipatedfutureprospects.Matters suchasowner-managersupportmaybecomeeven morepertinentinthecurrenteconomicenvironment. Auditorswillbenetfromearlydiscussionwith entitiesaboutthenatureoftheassessmentthatmay beappropriateinthecircumstancesoftheentity,how theentitymightbestgoaboutdoingso,andwhat maybeneededtosupplementwhathasbeendonein prioryearswithmorerobustprocessesinlightofthe currentmarketconditions. assessment,itmaybemorelikelyinthecurrent economicconditionsthatitwillbenecessaryto updateitatyear-endgiventhespeedwithwhich conditionsmaybechanging.Thefollowingfactors arerelevant: ã...

Ngày tải lên: 15/03/2014, 20:20

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Ngày tải lên: 11/06/2014, 12:51

Ngày tải lên: 28/06/2014, 23:20

Ngày tải lên: 14/07/2014, 13:33

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Ngày tải lên: 01/11/2014, 11:43

Ngày tải lên: 01/11/2014, 19:04

Ngày tải lên: 24/11/2014, 00:05

... AND COASTAL ECONOMIC AND ENVIRONMENT Le Anh Tuan 1 , Le Hoang Viet 1 , Do Ngoc Quynh 2 1 Center for Environmental and Water Resources Engineering - College of Technology 2 International ... figures on marine and coastal economic activities and discussion the environmental problems that may be concerned. Key words: marine and coastal, economic, environment, development, pollution. ... imposes environmental protection requirements on these companies. Environmental Protection Law (LEP) This Law protects the environment by implementing Vietnam ’s obligations under various international...

Ngày tải lên: 24/01/2014, 00:20

... the National Economic Accounts to Include the Environment http://www.nap.edu/catalog/6374.html THE NATIONAL INCOME AND PRODUCT ACCOUNTS 25 tion between the natural environment and economic activity. ... economy and the environment so that natural and environmental resources can be more effectively managed and regulated. IMPORTANCE OF ENVIRONMENTAL AND NATURAL-RESOURCE ACCOUNTING Environmental ... the environment have been un- dertaken in response to three perceived deficiencies in the way the con- ventional accounts treat natural resources and the environment. First, as an indicator of economic...

Ngày tải lên: 13/02/2014, 23:20

... methods have had little regard for environmental matters. The main aim of environmental accounting is to assess the sustainability of economic activities and economic growth by quantifying the ... this must be noted Environmental allocated Average annual volume of water (ML) required in a basin each year for environmental flows/sustain prevailing environmental conditions. Environmental unallocated ... the following categories: economic allocated, environmental allocated, environmental unallocated and MAR. Groundwater asset table Groundwater assets (1985 assessment) The definition from AWRC (1987a)...

Ngày tải lên: 17/02/2014, 10:20

... AN INTERNATIONAL ECONOMIC CRIME 16 The International Law of Responsibility for Economic Crimes conscience of mankind is found in both treaty law and customary international. The rule of international ... Koering-Joulin, Droit Pénal International, 54–5 (1994); Claude Lombois, Droit Pénal International, 142, 162, 506 (1971); Georg Schwarzenberger, International Law as Applied by International Courts ... foreign aid. International development assistance earmarked for economic development was systematically diverted away from the genuinely needy. 89 From 1973 through 1983, $477 million of international...

Ngày tải lên: 19/02/2014, 06:20

... The Economic ImplicationsofFewer International HigherEducationStudentsinAustralia  16  TABLE5: Economic Contribution of Onshore International Students in Australia, AccessEconomicsEstimates   Totalcontribution 2007‐08 ($m,FTEjobs) Per‐studentcontribution $2007‐08 Expenditure ... The Economic ImplicationsofFewer International HigherEducationStudentsinAustralia  14  TABLE3: International OnshoreHigherEducationStudents,ByState/Territory,2009  International Students PercentShareof NationalTotal Domestic Share NewSouthWales ...  The Economic ImplicationsofFewer International HigherEducation StudentsinAustralia     JohnPhillimoreandPaulKoshy TheJohnCurtinInstituteofPublicPolicy CurtinUniversityofTechnology   for   AustralianTechnologyNetworkofUniversities     FinalReport August2010    ContactDetails: ProfessorJohnPhillimore TheJohnCurtinInstituteofPublicPolicy CurtinUniversity GPOBoxU1987 PerthWA6845  Ph:0892661111 E‐mail:j.phillimore@curtin.edu.au  The Economic ImplicationsofFewer International HigherEducationStudentsinAustralia  18  3 The Economic Impact of International Higher Education in Australia...

Ngày tải lên: 20/02/2014, 19:20

... follows: ♦ International O&D 7.6 million ♦ International to International Connecting 1.0 million ♦ International Portion of International to Domestic Connections 4.1 million International ... airports “cause” economic growth, when in fact airports facilitate economic growth, which is largely driven by macro -economic conditions and comparative regional advantages. Moreover, the economic context ... growth rate of 4.0 percent. International air passenger traffic increased dramatically during the last 30 years as international trade and travel became more commonplace. Total international passenger...

Ngày tải lên: 08/03/2014, 04:22

... this Covenant. 3 While the International Covenant on Economic, Social and Cultural Rights has the most comprehensive definition of the right to health, other international human rights ... by states parties to the International Covenant on Economic, Social and Cultural Rights. Failure to invest sufficient attention and resources in economic, social and cultural ... rights contained in the Economic Covenant are not grounded on significant bodies of domestic or international jurisprudence. The different nature of economic, social, and cultural...

Ngày tải lên: 14/03/2014, 14:20

... inter- national environment protection law. By assessing the legality of the use of nuclear weapons under public international law, and relating it to the protection of the environment dur- ing international ... that ‘while the existing international law relating to the protection and safe- guarding of the environment does not specifically prohibit the use of nuclear weapons it indicates important environmental ... use of nuclear weapons during international armed conflict would violate existing norms of public international law relating to the protection and safeguarding of the environment. Although the use of...

Ngày tải lên: 16/03/2014, 13:20