(December 2004March 2008) Hong Kong Accounting Standard 27 Consolidated and Separate Financial Statements* * This HKAS 27 is applicable for annual periods beginning on or after 1 January 2005 but before 1 July 2009. HKAS 27 (Revised) issued in March 2008 is applicable for annual periods beginning on or after 1 July 2009 and supersedes this HKAS 27. 1 HKAS 27 COPYRIGHT © Copyright 2008 Hong Kong Institute of Certified Public Accountants This Hong Kong Financial Reporting Standard contains
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re-decorated into a whole new set lunch. In fact‚ food wastes account for 40% of the solid wastes in Hong Kong and a staggering amount of 3200 tons of food is disposed every day from households‚ commercial areas and food premises‚ referring to the figures of Hong Kong Environmental Protection Department. The three landfills in Hong Kong are about to be filled in10-15 years time. In view of this problem‚ three solutions are proposed including establishing recycling bins for different types of leftovers
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Editor Nursing Issues in Hong Kong Steven L. Baumann‚ RN; PhD Associate Professor‚ Hunter College of the City University of New York‚ New York Changes in nursing in Hong Kong over the past decade have had more to do with the changes in the world and the region’s economy and population than the changes instituted by the Republic of China. Hong Kong’s nearly 7 million people’s health is‚ like in other places‚ threatened by a shortage of skilled and experienced nurses. Hong Kong’s three major university-based
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We always heard that learning the English is a lifelong journey‚ it seems that English become our life‚ most of Hong Kong student have a better result on English rather than Chinese. It bring out a concern about is it a right decision that we to regard English as important. A focus will be placed on the importance on English‚ the demand of using English and the advice on the language policy. The parents‚ teachers and the politicians believe that English is important as the English status in
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Hong Kong – Jenny Bakery – Best Butter Cookies Restaurant: Jenny Bakery Cuisine: Dessert/Bakery Last visited: April 10‚ 2010 Location: 5 locations - Central‚ Hong Kong Address: Metro: Central Station Shop 126‚ #33 Queens Road Central‚ Melbourne Plaza 1st Floor‚ Central‚ Hong Kong Tel: 2524-1988 Price Range: $10-20 1: Poor 2: OK 3: Good 4: Very good 5: Excellent 6: Tres Excellent!! Food: 6 (for butter cookies) Service: n/a Ambiance: n/a Overall: 5 Additional comments: * Since
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Class boycott in Hong Kong Arouses International Attention A weeklong class boycott that was launched by the Hong Kong Federation of Students and Scholarism on Monday has aroused international attention. Over six foreign press‚ including the BBC and The New York Times report the event‚ and some have paid attention to the democratic process of Hong Kong since April this year. On Monday‚ more than six foreign presses reported details of the class boycott with at least one page. The New York Times
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inequality in Hong Kong. This paper is divided into three parts. The first part will discuss the different theoretical and strategic positions within feminism ¡V Libertarian Feminism; Liberal Feminism; Welfare Feminism; Radical Feminism; Socialist Feminism and Black Feminism. The second part will try to look at the situation of gender inequality in Hong Kong. At last‚ this paper will try to make a conclusion on which perspectives of feminism are effective in analyzing the gender inequality in Hong Kong
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Article 105 of the Basic Law states that "The Hong Kong Special Administrative Region shall‚ in accordance with law‚ protect the right of individuals and legal persons to the acquisition‚ use‚ disposal and inheritance of property and their right to compensation for lawful deprivation of their property." This is an expansion of Article Six in the Principles section that "The Hong Kong Special Administrative Region shall protect the right of private ownership of property in accordance with law." The
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PCLL Conversion Examination June 2011 Examiner’s Comments Hong Kong Legal System The examination consisted of three questions two of which were compulsory. The three questions addressed: HK sources of law‚ jury service and reciprocity between the HKSAR and PRC legal systems. The examination was held over two hours and written on a closed book basis. As with past exams‚ the examiners prepared a list of factors in advance of the examination that were relevant to answering each question. Thus‚ to
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compensate 234 HK dollars. So we need to have a reasonable compensation.For example‚ we can find the guitar maker to make a same guitar for him and the cost will pay bu us. Second‚ Investigate into the incident. After the incident‚ we need to explain how the incident would occur and apology to the customer. We should let the customer know that it is a accident and it would not happen again. Also‚ we promise that we will improve our rule to reduce same incident occur. Next‚ Offer concessions to the
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