Venue Recognition - 774 words
Chapter 4 Recognition in financial statements Having defined the elements of financial statements in Chapter 3, the Statement of Principles turns next to their recognition. Whilst only items that meet those definitions should be recognised, not every item that does so should necessarily be recognised. Recognition is very important. Creative accounting often means recognising as an asset something which is not an asset. Recognition involves depiction of the element both in words and by a monetary amount, and the inclusion of that amount in the statement totals. Notes to the financial statements contain important information both about elements that are recognised and about those that are not ...
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History Of The Euro - 2,283 words
... ational currencies but will also carry out transactions in Euros. All money-based transactions in the economy (wages and salaries, pensions, bank balances, etc.) will be denominated in Euros. References to national currencies in contracts will be converted into Euros without any other changes in terms and conditions. In other words, the principle of continuity of contracts will apply in full. Public administrations in the countries taking part in EMU will also implement a coordinated switch to the Euro for their transactions with the public. The definitive changeover to the single currency should be completed by July 1, 2002 at the latest with final withdrawal of the national currencies. ...
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Aids And Society - 1,651 words
The number of newborns infected by vertical transmission of the human immunodeficiency virus is increasing as the number of HIV-positive women increases within the United States. It is estimated that while seven thousand of the HIV-positive women become pregnant each year, between one thousand and two thousand of their newborns will be HIV-positive. The transmission of the human immunodeficiency virus from mother to child, the benefits of drugs intervention, and whether or not the HIV-screening process of pregnant women should remain voluntary or become mandatory are very serious issues that affect our society today. The HIV-virus has proven that it is not a disease to be taken lightly or ig ...
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Gun Control In America - 1,371 words
On March 24, 1998, firing from the woods overlooking their school, 13-year-old Andrew Golden and 11-year-old Mitchell Johnson shot and killed four middle school students and a teacher and injured ten other students in Jonesboro, Arkansas. The two boys had a semiautomatic M-1 carbine with a large ammunition magazine, two other rifles, seven handguns and more than 500 rounds of ammunition which they took from the home of one of the boys grandfather, who had a large arsenal of weapons left unsecured. Officers arrested the two boys as they ran through the wooded area near the school, and they were convicted on five counts of capital murder and ten counts of first-degree battery in September 1998 ...
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Thurgood Marshall - 841 words
'Thur'oughly 'Good' Thoughts Concerning the U.S. Constitution In Thurgood Marshall's "A Bicentennial View From the Supreme Court", Thurgood Marshall argues that the United States Constitution bicentennial celebration should not be commemorated with narrow views concerning the birth of the document, but rather should be seen as a living document, one which has been dramatically altered to reflect the changing views or society. Born from this ideal, Marshall contends that the Constitution should be placed into perspective with events in U.S. history, which followed its inception. Marshall adds that society should neither view the Constitution as a flawless governmental charter, nor its "framer ...
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Australian Civilization - 1,633 words
... year later. The ANZUS treaty signed by Australia, New Zealand, and the United States in 1951 represented the security blanket Australia had been desperate for since the end of the Second World War. The ANZUS treaty has since become the cornerstone of the Australian foreign policy.15 Originally, the treaty was supposed to act as a protection from the powerful forces of Japan. But soon after ANZUS was signed the Japanese realized the strength of such an agreement and decided to sign a peace treaty with Australia as well. In 1952 Australia and Japan signed their own treaty for peace, and with this signing ended the age-old threat of Japanese invasion. This enabled Australia to work with Ja ...
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Prohibition - 1,349 words
... , perhaps the largest social conflict over Prohibition occurred with the working classes and labor unions: central to the support of Prohibition was the idea that alcohol and alcoholism caused working class poverty. Labor unions, on the other hand, tended to think the reversethat alcoholism was a result of working class poverty. Instead of eliminating alcohol in the hope that it would improve the conditions of the working, labor forces hoped to improve working conditions and worker standing to eliminate the need for alcohol (Drescher 36). In addition, labor forces were concerned about the effect of closing saloons on working class morale, as saloons had been centers of community for the ...
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Wetland Preservation - 968 words
Our nation and planet face many problems. Some are of great immediate significance and others we are just beginning to understand the depth of. The preservation of our nations wetlands seems to fit the second category. This paper will deal with what the author considers to be a three part problem. First, defining wetlands, and explaining the controversy that surrounds them. Second, fixing the legal issues dealing with wetland regulation. Finally, learning how to communicate to the general public what is Wetlands are lowlands which are waterlogged or covered with shallow or temporary waters. They may be marshes, swamps, bogs, fens, wet meadows, potholes, sloughs, or river-overflow lands (Cowa ...
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Nike Company Profile - 1,320 words
... s in running and basketball. The sponsorship of key athletes with star appeal such as M. Jordan or T. Woods, and the global advertising seem to underpin the companys success. Nevertheless, facing the stagnation of its revenues, the company has had to change its marketing strategy. a) You dont win silver, you lose gold is utterly outdated? Since the beginning of 1998, Nike has been trying to modify its market strategy, thanks to a new general marketing director called De Florio, the man behind the pitchers This strategy is well illustrated in its cross-training campaign, in which Major League Baseballs top pitchers (Greg Maddux, Tom Glarin, Randy Johnson) want to be sluggers like Mc Gwire ...
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Indians In The Us - 1,613 words
A large number of Indians came to the US in the 1910s abd 1920s, not just from India, but from Hong Kong and other areas in Asia as well. Some Indians came as students to universities such as the University of California at Berkeley. It was during this period that the British and the US government started cooperating to limit Indian immigration. This policy was tested when the British informed the US authorities that a ship called the "Komagatu Maru" was headed to the US from Hong Kong with about 375 Indians. When the Maru arrived at Angel Island (the port of entry which holds terrible memories for Asian immigrants) the AEL ( Asian Exclusion Leage ) had organized a huge mob to prevent the of ...
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Pesticides - 1,280 words
Should we be concerned with the extensive use of pesticides by farmers? I believe we should be aware of the consequences of pesticide use. The more we are exposed to pesticides, the greater the risk there is to the environment and our health. They are responsible for many environmental problems such as water pollution, soil degradation, and insect resistance. I will look at all the environmental impacts caused by pesticide use. But what led to the rise of the use of pesticides? Tremendous increase in crop production, profits, and pest control due to pesticide use are some of the reasons for this increase. There are many theories, which explain the rise of pesticides, and the influence pestic ...
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Analysis Of Hotel Case Study - 2,699 words
Analysis of Hotel-Online Internet News Service The need to balance a company's strategy and structure with changes in the external environment is obvious in any industry. However, in fast changing industries such as the Hospitality Industry, this need is even more important. Hospitality operators have to keep track of changes in the mentality of customers, changes in the attitude of government agencies and legislators towards the industry, changes in economic and technological issues, and strategic changes of competitors and other firms connected to the industry. This responsibility has been previously discussed by West: "The strategic manager [must] scan sectors of the environment which are ...
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Analysis Of Hotel Case Study - 2,627 words
... rlines. This rapidly changing industry forces operators to keep track of the merger and acquisition game. One never knows when the person in charge of operating the company is going to change. The vast majority of space dedicated to this area of management involved the description of financial transactions and strategies of hospitality companies. Comments on credit ratings, dividend announcements, public stock offerings, stock splits, credit line increases and loan petitions abounded. Although these issues can be seen more as facts of life in management than as trends, they do highlight the increasing complexity of financing a hospitality operation and the wide variety of financing resou ...
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Scramble For Africa - 1,312 words
... he matter was settled amicably, the nations decided that they might as well get as much as they could to simply stop others. Thus both national rivalry and economic factors played major roles in the partition of Western Africa, turning it into a Scramble. The initial situation in East Africa was similar to that in the West, with business men rather than the British government, ostensibly leading the expansion. A major influence being the British East Africa Company, set up by a Sir William Mckinnon. The purpose being to develop trade in the aforementioned region. It has been suggested that the British government only offered their support in retaliation to the German's offering support t ...
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Foreign Relations Between Kenya And The United States - 542 words
International Relations between Kenya and the United States The Kenyan cooperation with the United States is beneficial both economically and socially. According to the Kenyan Embassy in Washington, D.C., they believe such a union will help the promotion of economic and social development. In the past, the United States has provided economic assistance; in addition, they have given medical assistance in times of hardship such as the Nairobi terrorist bombings. In 1998, two United States embassies were bombed in Nairobi, Kenya, causing hundreds of wounded and seventy fatalities (CNN). The terrorist act holds Osama bin Laden, who is now suspected to be a threat to the 2000 Olympic games in Aus ...
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Hc - 4,091 words
... r after July 26, 1992, may be filed with the Equal Employment Opportunity Commission or designated State human rights agencies. Available remedies will include hiring, reinstatement, promotion, back pay, front pay, restored benefits, reasonable accommodation, attorneys' fees, expert witness fees, and court costs. Compensatory and punitive damages also may be available in cases of intentional discrimination or where an employer fails to make a good faith effort to provide a reasonable accommodation. Q. What financial assistance is available to employers to help them make reasonable accommodations and comply with the ADA? A. A special tax credit is available to help smaller employers make ...
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Bipolar Disease - 1,572 words
Mood disorders such as bipolar disorder or also known as manic-depression have been closely studied and researched for many years. Due to the inability to find one or any specific gene that contributes to this disorder it has been a long and difficult journey into the understanding of manic-depressive illness. With the contributions of many scientist and researchers slowly the understanding and treatment of bipolar disorder is becoming more clear. The use of lithium and other forms of treatment such as the integration of pharmacotherapy and psychotherapy have facilitated substantial results in the lives of patients and families living with this disorder. Without the continual research into s ...
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Samesex Marriage - 1,981 words
There are many important issues discussed in public policy today. One of these issues is homosexual marriage. This is an important issue because it deals with a relatively large minority of the United States. This issue is put into many different lights. Those of morals, family values and religion; and those of equality, constitutionality, and right to privacy. The aspect with the most relevance is constantly left up to debate. Homosexuals are 'gay' due to a combination of factors. These factors are environment and society-the outside influences- and genetics. Hence, homosexuals do not decide their own sexuality, nor do heterosexuals. Therefore, homosexuals should have the same rights as het ...
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Aids And Society - 1,748 words
Aids and Society The number of newborns infected by vertical transmission of the human immunodeficiency virus is increasing as the prevalence of HIV-positive women increase within the United States. It is estimated that while seven thousand HIV-positive women become pregnant each year, between one thousand and two thousand of their newborns will be HIV-positive. This research paper will concentrate on the transmission of the human immunodeficiency virus from mother to child, the benefits of drugs intervention, and whether or not the HIV-screening process of pregnant women should remain voluntary or become mandatory. The HIV-virus has proven that it is not a disease to be taken lightly or ign ...
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Buffalo - 1,441 words
At one time, bison were widespread from Alaska to northern Mexico. Now bison have been exterminated in the wild except in Yellowstone Park in Wyoming and Wood Buffalo Park, Northwest territory, Canada. The bison are gone in the prairie of the United States along with many of the ecosystem's species. Deep scars mar the landscape where the soil has been swept way by water runoff. The life of the rancher and farmer is vanishing. The body of the bison is huge. They are also tall animals and have two distinctive features, one being the shoulder hump and the other being their huge head. They are brown, their color varying slightly from the front and back of the animal. Their horns are black and cu ...
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