Aderemi TJ et al. Journal of the International AIDS Society 2013‚ 16:17331 http://www.jiasociety.org/index.php/jias/article/view/17331 | http://dx.doi.org/10.7448/IAS.16.1.17331 Research article Differences in HIV knowledge and sexual practices of learners with intellectual disabilities and non-disabled learners in Nigeria Toyin J Aderemi*§‚1‚ Basil J Pillay2 and Tonya M Esterhuizen3 § Corresponding author: Toyin J Aderemi‚ Ayahulet Consulting‚ 17 Akinsehinwa Street‚ New Bodija Estate‚ Ibadan
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LITERATURES AND STUDIES FOREIGN LITERATURE Chapter Overview This chapter discusses the literature relating to Effects of Internet use and Internet Addiction (IA). The first section introduces the background of the Internet and identifies the prevalence of IA. The second section discusses the definitions of addiction and their relevance to IA. Background of the Internet The Internet was established in the early 1960s and subsequently became a mainstream communication vehicle (Moschovitis‚ Polle‚
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INSTRUCTIONAL MANUAL IN ALTERNATING CURRENT CIRCUITS An Instructional Manual Presented to the Faculty of the Graduate School Western Institute of Technology La Paz‚ Iloilo City In partial fulfillment of the Requirements for the Course EGC 600 – RESEARCH by Engr. boysie t. tejada March 2012 INSTRUCTIONAL MANUAL IN ALTERNATING CURRENT CIRCUITS An Instructional Manual Presented to the Faculty of the Graduate School Western Institute of Technology La Paz
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Answers Professional Level – Options Module‚ Paper P7 (INT) Advanced Audit and Assurance (International) 1 (a) Briefing notes Subject: Business risks facing Jolie Co Introduction December 2010 Answers These briefing notes evaluate the business risks facing our firm’s new audit client‚ Jolie Co‚ which operates in the retail industry‚ and has a year ended 30 November 2010. Ability to produce fashion items The company is reliant on staff with the skill to produce high fashion clothes ranges‚
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Pearson Education Limited. [Accessed 16.01.08] FASB (Financial Accounting Standards Board)‚ 2006 FRC (Financial Reporting Council)‚ 1999. An introduction to the statement of principles for financial reporting‚ UK: The Accounting Standards Board Limited. IAS PLUS‚ 2002. IASB’s Exposure Drafts on Business Combinations‚ Intangibles‚ Impairment. Switzerland: Deloitte Touche Tohmatsu. Johnson J. D.‚ 1993. The CPA Journal‚ United States: The New York State Society of CPAs. Lawrence‚ 2000. The historical development
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TOPIC 6: CAPITAL ALLOWANCES Learning outcomes: At the end of this topic‚ students should be able to: i. Understand and identify the qualifying plant expenditure for plant and machinery. ii. Compute initial allowance‚ annual allowance‚ notional allowance and accelerated capital allowance. iii. Determine the balancing charge or balancing allowance on disposal of assets. 1.0 Introduction * Capital expenditure is not tax deductible. So‚ depreciation or amortization is also not deductible
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flexible to the changing work-life requirements of employees. • As a result there is increasing prominence of alternative forms of IAs (Fenwick‚ 2004) • In this essay I intend to critique the key issues surrounding the different IAs available and outline their respective benefits. THE TRADITIONAL IA • Edström and Galbraith (1977) proposed three motives for IAs: position fillers‚ as a means of management development and as a means of organisational development. • Returning assignees are vital
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terms of their “substance” or economic reality rather than their legal form. This principle is included in the IASBs “Framework for the Preparation and Presentation of Financial Statements”‚ and is also used in many standards‚ in particular IAS 17 “Leases” and IAS 18 “Revenue”. Required: (a) Describe why it is important that substance rather than legal form is used to account for transactions‚ and describe how financial statements can be adversely affected if the substance of transactions is
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Applying IFRS IAS 19 Employee Benefits — revised June 2011 Implementing the 2011 revisions to employee benefits November 2011 Insert colour image 1 In this issue: Introduction Defined benefit plans Significant changes Interim reporting considerations Modified disclosures Clarifications on termination benefits 2 3 3 8 9 12 What you need to know • Revisions to IAS 19 Employee Benefits published by the IASB on 16 June 2011 result in significant changes in accounting for defined benefit
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Applies to all financial statements FRSSE are exempt Accounting periods ending on or after 23 January 2002 SSAP 15 gone Background and discussion IAS 12 full recognition of DT but uses "temporary differences" rather than "timing differences". Temporary is wider then timing - it includes re-valued fixed assets‚ and rollover relief No discounting in IAS Three methods of accounting for deferred tax: Flow through: no deferred tax provided for. Full provision: provide DT on all timing differences Partial
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