Index 1 Introduction to segmental reporting 2 2 Origin of segmental reporting 2 2.1 The fineness-theorem 2 2.2 Market efficiency theory 2 2.3 Agency theory 2 2.4 Accounting theory 3 3 The most important segmental reporting standards 3 3.1 International Accounting Standard 14 (IAS 14) 3 3.1.1 The International Accounting Standards Committee 3 3.1.2 The International Accounting Standards Board 4 3.1.3 IAS 14: Segment reporting 4 3.1.3.1 Objective of IAS 14 (revised) 4 3.1.3.2 Applicability
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importance of investigative reporting comes into play. Investigative reporting is a type of journalism that tries to discover information of public interest that someone is trying to hide (English Definition of "Investigative Journalism"). The topic in which the reporter investigates is solely dependent on their own personal interest‚ or the interest of their editor. These topics could range from government and politics to police negligence. Despite the risks‚ investigative reporting is very valuable to
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To bridge the perceived information gap‚ and to satisfy the information requirements of the standard setters‚ narrative reporting has come to the fore. In its various guises – Business Review‚ Management Commentary‚ Management Discussion and Analysis‚ Chairman’s Statement‚ Corporate Governance Statement‚ Environmental Statement‚ Remuneration Statement‚ and Health and Safety Statement – narrative reporting is now a significant segment of the annual report in many parts of the world. It has supplemented an
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Food Safety Risk Assessment of NSW Food Safety Schemes March 2009 NSW/FA/FI039/1212 Note: Parts of this document were revised in December 2012 following peer review. Contents Executive summary ........................................................................................................... 6 Introduction.................................................................................................................... 12 Dairy food safety scheme ......................
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discussing complicity and inchoate offences. COMPLICITY The mental element of complicity refers to participation in a crime through demonstrating an intention to assist or encourage the commission of an offence by another person. The Crimes Act (NSW) refers to three doctrines of complicity: joint criminal enterprise‚ extended common purpose and accessorial liability. In these contexts‚ the mens rea and actus reas of the secondary participant must be established in order to amount to complicity
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the structure of families‚ the quality of life and even the very future of the planet. Significantly‚ most companies are still not reporting relevant Corporate Social responsibility (CSR) information. Some studies have found that most CSR reporting is of descriptive‚ self-congratulatory nature‚ alluding more to good intentions than actual CSR programs and rarely reporting any bad news about companies’ relationship with the environment”. Corporations have significant impacts on society‚ people’s life
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NSW DEPARTMENT OF EDUCATION & TRAINING August 2008 nt sme for Lea rn portin Re g Principles of Assessment and Reporting in NSW Public Schools in of g Ass es to p a re nts Preamble Background Underpinning the development of the following principles of assessment is the model of pedagogy presented in the Quality teaching in NSW public schools: An assessment practice guide (NSW Department of Education and Training June 2006). The model incorporates three dimensions of assessment practice
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Capturing Mobile Phone Usage: Research Methods for Mobile Studies Carolyn Y. Wei Google weicar@google.com Abstract The small form factor and constant presence of mobile phones create unique challenges to the study of their use. Mobile phone use can be difficult for outsiders to observe because of the intimate nature of the devices. Mobile use can also be multimodal (voice and text)‚ further complicating data collection. The mobility and multitasking that are facilitated with the device pose logistical
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NSW Drug Court: Is it an effective addition to the legal system? The Drug Court of New South Wales was introduced in February 1999 as a 2-year-pilot program under the Drug Court Act 1998 (NSW). After various evaluations it was decided to extend the pilot-program until 2004‚ with amendments being made to the Drug Court Act 1998 (NSW) in December 2002. The Drug Court’s main objectives are: to reduce the drug dependency of eligible persons to promote the re-integration of such drug dependent
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Project Proposal A. General Information SK Hospital Automation software which is planned to develop for the complete computerization of SK Hospital activities. In the first phase of the project‚ Patient management and supply chain modules are handled. During the subsequent phases of the development complete computerization of the hospital will be done including payroll and HR activities. Project Title : Prepared by : Date Prepared: Points of Contact Position Title/Name/Organization
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