Group assignment Part A Centro Retail Group (CER) is an Australian public company and listed on Australia share market (ASX)‚ its main operating activity is property investment (iStockList.com‚ 2012). In 2007‚ CER failed to disclose material information. Specifically‚ the 2007 annual report of CER classified $500 million short-term liabilities as non-current liabilities (BDO Australia‚ 2011). This classification did not satisfy the requirement of AASB‚ as according to AASB 101 Presentation of
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References: Economic issue http://www.choicesmagazine.org/magazine/article.php?article=86 process http://www.fns.usda.gov/cga/pressreleases/2012/0023.htm special needs http://dpi.wi.gov/fscp/pdf/tnbooklt.pdf
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Sue Piasecki Abstract The cyclic process of aging is impacted by our health and physical fitness. Each state of adulthood has its advantages and disadvantages concerning health and physical fitness. This paper covers each stage and the importance of mental and physical health and awareness. Public policy on aging is varied but generally is supportive and provides programs to assist aging adults health and welfare. Adult development varies in different cultures‚ and is impacted in several
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She is displaying signs of depression‚ lack of parental support and guidance. The CGAS assessment rate indicated variable functioning with sporadic difficulties. This also showed that client’s disturbance is related her family current dysfunctional settings. This dysfunction is affecting client’ general state of functioning including
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corporations such as Shoppers Drug Mart‚ Coca-Cola‚ and Bank of Montreal operate as manufacturing businesses. ANS: F PTS: 1 DIF: Easy OBJ: 01-01 10. Three accounting professions exist in Canada: Chartered Accountant (CA)‚ Certified General Accountant (CGA)‚ and Certified Management Accountant (CMA). ANS: T PTS: 1 DIF: Easy OBJ: 01-01 1-1 Copyright © 2011 by Nelson Education Ltd. Chapter 1 11. Accounting information users need reports about the economic activities and condition of businesses
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Developing the Canadian CPA certification program was an immediate priority of the merged organization. By drawing on the best of existing programs‚ we are creating a certification program aimed at producing Canada’s pre-eminent professional accountants. The new program will: • • Be recognized as being at least as rigorous as all current programs. Require an undergraduate degree and specific subject area coverage for admission to the graduate-level CPA Professional Education Program (CPA PEP) being
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Eukaryotic cells have numerous mechanisms to protect themselves from pathogens. The innate immune response is the first line of defense against these pathogens. Pattern associated molecular factors (PAMPs) are viral factors including proteins‚ lipids‚ and viral nucleic acids that are recognized by pattern recognition receptors (PRRs) within the cell. During viral infection‚ PAMPs accumulate in different cellular components and once recognized by the PRRs activate the intracellular signaling pathways
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"laundry list" it needs to show how the criteria will be assessed‚ prioritized‚ selected‚ etc. Please look under your course material‚ resources‚ how to analyze a case‚ there are several examples of cases and great tips for doing a case in all your CGA courses. The goal of this course is to make you familiar enough to be able to answer these type of questions on the exam‚ so in a minimum of time! Make sure that you look at the two practice exams
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The purpose of the article was to present follow up data of short term intensive residential treatment program suggesting its effectiveness. The hole in the research the article is seeking to address: There is evidence to suggest that long-term treatment leads to positive outcomes. This study sought to investigate specifically whether a short term intensive program could be effective. Participates in the study: The sample consisted of 123 severely disturbed adolescents in an intensive residential
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MODULE 9 Self-test case (100 Minutes) Scents for Less Ltd. Updated Sept 12‚ 2011 As a recently graduated CGA‚ you started your new position as controller for Scents for Less Ltd. (SFL) on August 1‚ 2011. It is now a week later and you are working on several specific tasks assigned to you by your employer. You are understandably eager to impress your new employer and are looking forward to your new responsibilities. SFL produces generic colognes in relatively small quantities and sells them
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