CHAPTER 3 THE REPORTING ENTITY AND CONSOLIDATED FINANCIAL STATEMENTS ANSWERS TO QUESTIONS Q3-1 The basic idea underlying the preparation of consolidated financial statements is the notion that the consolidated financial statements present the financial position and the results of operations of a parent and its subsidiaries as if the related companies actually were a single company. Q3-2 Without consolidated statements it is often very difficult for an investor to gain an understanding
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Energy efficiency in Traditional buildings Mărieş Oana 3rd Semester project Environmental Management and Sustainability Sciences 09 – 01 – 2013 Title:Picture Title: | Energy Efficiency in Heritage/UNESCO Buildings. The cases of Croatia‚ Scotland and RomaniaRoyal Castle from Săvârşin‚ Romaniahttp://www.monumenteuitate.ro/ro/monument/105/Savarsin-Palatul-familiei-regale#prettyPhoto | Project Period: | 01 September 2012 – 09 January 2013 3nd semester EMSS | Supervisor:
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CHAPTER 1 The Problem and Its Background Introduction Computer-aided instruction (CAI) is an interactive instructional technique whereby a computer is used to present the instructional material and monitor the learning that takes place. CAI uses a combination of text‚ graphics‚ sound and video in enhancing the learning process. The computer has many purposes in the classroom‚ and it can be utilized to help a student in all areas of the curriculum. Computer-assisted instruction allows the students
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Asking Questions the Right Way; An analysis of the questioning techniques employed by prospective teachers. (Current state of an ongoing action research to develop the questioning techniques of prospective teachers) R.M.D. Rohan Pasdunrata National College of Education- Kalutara Background; A number of researches conducted recently within the local setting on teaching skills of teachers show that there is a decline of the quality of classroom teaching of many teachers. The prime reason for this
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To: Carminho Building Products Ltd From: Rodrigues Accounting Dear Sir/Madam‚ We are submitting herewith our report entitled UK Subsidiary Expansion. The main purpose of this report is to help Carminho Building Products Ltd decide the potential and suitable site for the formation of a public listed subsidiary. This report will include United Kingdom’s current financial reporting environment and other information that Carminho Building Products Ltd would need in order to make a sound decision
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Management Accounting‚ 6e (Atkinson et al.) Chapter 2 The Balanced Scorecard and Strategy Map Objective 1 1) Database and information systems are physical assets which create distinctive value for companies. Answer: FALSE Explanation: Database and information systems are intangible assets Diff: 1 Terms: database and information systems Objective: 1 AACSB: Reflective thinking 2) The roles of performance measurement systems in organizations include all of the following EXCEPT: A)
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Supply Chain Responsiveness and Efficiency – Complementing or Contradicting Each Other? Dennis Minnich1 Frank H. Maier2 International University in Germany Campus 1 76646 Bruchsal‚ Germany Phone +49 7251 700-341 Fax +49 7251 700-350 e-mail dennis.minnich@i-u.de Abstract Balancing responsiveness to market requirements with overall efficiency is an important issue in supply chain design and management. The objective of the system dynamics model introduced in this paper is to capture generic structures
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101-00128 Oct 2014 Accounting Accounting is the recording‚ measurement‚ and interpretation of financial information (Business 286). This financial information is used to evaluate the organization’s operations. To carry out these interpretations of financial information a public or private accountant is able to do this. To become a public accountant you must earn your CPA (certified public accountant) by passing a test and means you are certified by the state in which you provide accounting services where
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TRAINING EFFECTIVENESS ANALYSIS The process of training evaluation has been defined as “any attempt to obtain information on the effects of training performance and to assess the value of training in the light of that information.” Evaluation leads to controlling and correcting the training programme. Measuring Training Effectiveness: The training costs are significant for any business. The employers mostly incur these costs because they expect and anticipate their business to benefit from
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IMPROVING BRAKE EFFICIENCY IN CARS WITHOUT CHANGING TYRES Paul Danny Anandan B.E Medway School Of Engineering‚ University Of Greenwich PREVIOUS TRACK RECORD AND PROJECT BACKGROUND INTRODUCTION Since 1918 the revolution in brake technology has started from the invention of four-wheel hydraulic brake systems by Malcolm Loughead. The hydraulic brakes have replaced mechanical brakes which were in use at that time. The mechanical brakes had several disadvantages. It had a difficulty to brake all the wheels
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