Consolidated Financial Statements The learning objectives of this chapter are as follows: • to be able to identify a group; • to understand the concepts applied in preparing group accounts; • to understand the consolidation procedures; Introduction - Identification of a Group • A group can e defined as a parent and all its subsidiaries. • Section 5(1) of the COMPANIES ACT 1965 defines the existence of a parent-subsidiary relationship where "a corporation shall be deemed to be a subsidiary of
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Introduction to Research Chapter Objectives This chapter presents the reader with a very broad introduction to the subject of research. Although general in approach‚ the chapter deliberately gives prominence to educational research. The following areas are covered: The meaning of research Purpose of research The distinction between educational research and other kinds of research The scientific method of inquiry Characteristics of scientific research Classification of research according
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Introduction of Computers What is Computer. Computer is an electronic machine‚ which accepts instructions‚ commands and information‚ based on the information process the given information at Ultra High Speed and produce the result on the screen and printer. Qualities of Computer. Possess the following:- a. Ultra High Speed b. Accuracy c. Huge Capacity for Storage d. Decision Making Ability Main Parts of Computers. Following are the main parts
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INTRODUCTION OF MARIJUANA INTO THE UNITED STATES The use of marijuana has been an active past time for thousands of years‚ however‚ it did not reach the United States until around 1912. A wave of Mexican immigrants was entering the country in the effort to find work; with them came marijuana. The use of marijuana was a normal custom among the Mexican people‚ but the White Americans in towns bordering Mexico saw the use of this particular plant in a different light. Fueled with racism and
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Introduction to Criminology Theory Helps us understand situations‚ feelings‚ human behaviour and human interactions. Thought of as totally speculative Social scientists observe a phenomenon and draw out what is happening‚ give it meaning Social science gives meaning to our lives and allows to predict possible future outcomes A way to reduce crime record is to de-criminalise certain things Assumptions prejudices Theories Theories are tested generalisations and not always ‘true’ No
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Introduction When talking about the new Airbus A380‚ one would think it is easy to write about it‚ since it has been all over the news for the past 2 years. However there were never any concrete consequences mentioned‚ except the ones for Airbus. Neither financial statements nor any other kind of literature were available. Even the attempt to get an interview with Lufthansa failed. So what seemed to be easy in the beginning became harder to write about in the end‚ due to the missing literature.
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Introduction I joined Leicestershire Fire and Rescue Services as a whole-time fire fighter in 2002 and then as Retained fire fighter in 2009 progressing to the role of Crew Manager. I have also worked in the position of Temporary Crew Manager for six months at Coalville Station‚ in order to gain experience in this role. I have always been keen to learn new skills and often volunteer to undertake additional training applicable to my role. I very much enjoy working as part of a team‚ and believe
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TOPIC 1: INTRODUCTION TO ECONOMICS Chapter 1: What is Economics about? 1.1 • Economic Problem: how a society can satisfy the unlimited wants with the limited resources available. • Opportunity Cost: represents the cost of satisfying one want over an alternative want. Also known as economic cost/real cost. • Wants: are the material desires of individuals or the community. They provide utility/satisfaction/pleasure when consumed. ○ Needs: are wants‚ but are basic necessities
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Introduction to Aquaculture. MCQS. 1. The science of raising aquatic plants or animals is: (a) Apiculture (B) Sericulture (c) Aquaculture (d) Pisciculture 2. Aquaculture is totally dependent on the: (a) Quality of H2O (b) Quantity of H2O (c) Both quality & quantity of H2O (d) None of above 3. The newest kind of aquaculture in which cleaning & reusing of H2O occurs is: (a) Pens (b) Ponds (c) River (d) Recirculating tanks
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a division of NCR Corporation‚ Teradata was incorporated in 1979 and separated from NCR in October 2007.[2] Teradata is led by Mike Koehler‚ the former senior vice president of NCR.[3] Teradata ’s headquarters is located in Miamisburg‚ Ohio. Introduction Teradata is an enterprise software company that develops and sells a relational database management system (RDBMS) with the same name. In February 2011‚ Gartner ranked Teradata as one of the leading companies in data warehousing and enterprise
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