...either to: • Make adjustments in the financial statements • Prepare the necessary disclosures • Present the different types of events after the reporting period in the financial statements in compliance with MFRS110. Lecture outline • Introduction • Definitions • Types of Events -Adjusting Events -Non Adjusting Event • Other Issues -Date of authorization for issue -Dividends -Going concern -Disclosure Introduction • Bursa Malaysia requires large publicly traded companies to lodge their unaudited financial statements within 2 months of fiscal year-end and full financial statements within 4 months • Business continues during this “subsequent period” and events could take place that have an impact upon the firm’s financial statements for the preceding year • These events are referred to in the accounting literature as subsequent events or post-balance sheet events. Introduction • The IASB has released IAS 10, dealing specifically with the accounting for subsequent events. • IAS 10 requires that companies adjust the reported amount of assets and liabilities if events occurring after the balance sheet date provide additional information about conditions that existed at the balance sheet date. • IAS 10 requires that disclosure be made of significant subsequent events that is indicative of events that arose after the reporting date What is an event after the reporting period? • Time lag of many weeks or months between: ...
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...mentioned, teaches no class. Class of Professor of Divinity. The duty imposed upon the Professor of Divinity is very arduous. In addition to the Lectures which ne has to deliver, he was in the practice of hearing the numerous Discourses which the Church requires before young men can be admitted to probationary trials. Pre viously to the appointment of Dr. Chalmers as joint Professor with Dr. Ritchie, the whole of the Discourses were heard by the Professor of Theology ; and some conception of the arduousness of the task may be formed from the following account given in the Appendix to the Returns from the University of Edinburgh. The number of Students enrolled each Session, has for these five years past been above 200. The Law of the Church impera tively prescribes that each of them shall deliver five Discourses before being taken on trials for licence. It is obvious, therefore, from this, taken in conjunction with the period during which continuance at the Divinity Hall is necessary, that each Student must deliver at least one Discourse, and many of them two or more in one and the same Session. This necessa rily interfered very much with the lecturing department, the number of Lectures delivered each Session amounting to 40, and the Professor, from the causes stated, finding it impos sible to enlarge the number. Dr. Ritchie's Lectures explained and illustrated the topics, both direct and collateral, suggested by the successive articles contained in the Apostles' Creed ; and the...
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...1. Record. During the lecture, record in the main column as many meaningful facts and ideas as you can. Write legibly. 2. Reduce. As soon after as possible, summarize these ideas and facts concisely in the Recall Column. Summarizing clarifies meanings and relationships, reinforces continuity, and strengthens memory. Also, it is a way of preparing for examinations gradually and well ahead of time. 3. Recite. Now cover the column, using only your jottings in the Recall Column as cues or "flags" to help you recall, say over facts and ideas of the lecture as fully as you can, not mechanically, but in your own words and with as much appreciation of the meaning as you can. Then, uncovering your notes, verify what you have said. This procedure helps to transfer the facts and ideas of your long term memory. 4. Reflect. Reflective students distill their opinions from their notes. They make such opinions the starting point for their own musings upon the subjects they are studying. Such musings aid them in making sense out of their courses and academic experiences by finding relationships among them. Reflective students continually label and index their experiences and ideas, put them into structures, outlines, summaries, and frames of reference. They rearrange and file them. Best of all, they have an eye for the vital-for the essential. Unless ideas are placed in categories, unless they are taken up from time to time for re-examination, they will become inert and soon forgotten...
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...AMB200 Consumer Behaviour Portfolio Purpose The purpose of this assessment is for you to understand consumer behaviour by applying theories to your own behaviour. In this assessment, you will submit three (3) out of six (6) tutorial worksheets as part of a portfolio. You must submit worksheet 1 and then choose any two (2) from worksheet 2 to 6. The tutorial program has been designed to assist your learning and is directly linked to this assessment. You should aim to attend most of the tutorials if you seek a good mark. Consumer Behaviour List In the first tutorial, you will be select ONE consumer behaviour from the list below that you have done in the last three months. You will then complete worksheets in the tutorials of weeks 2 – 7 on that consumer behaviour. Once you have selected a behaviour you cannot change as your assessment requires to submit worksheets on the same behaviour. List of Consumer Behaviours * Buying a PC/laptop/high-technology item * Booking/arranging/going on an overseas holiday * Selecting a university * Going to the movies * Choosing a restaurant for a special occasion * Evaluating and selecting a mobile phone plan * Choosing to do volunteer work * Buying a fashion item * Going to a concert * Changing a bad habit (smoking, reducing alcohol intake, getting fit, eating better) Assignment structure and requirements You must follow this structure, do not change the order of the content of the worksheets...
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...areas of the business, namely operations management, human resource management and marketing within the broader context of the changing organisation and the global economy. MODULE LEARNING OBJECTIVES By the end of this module, through completion of the assessment, attendance at lectures and participation in seminars you will have gained knowledge and understanding of: the changing nature of the global economy and its impact on management, operations management and organisational aspects of the business, the future for managing human resources the changing nature of the market place, marketing and consumer behaviour Also, you will have developed skills in being able to: think critically, conceptually and contextually, select and apply theoretical academic models, search and select appropriate reading material, use case studies to apply theoretical models to real life present material in both written scholarly essays and oral presentations understand the dynamics of group work reflect upon the learning experience to further develop interpersonal skills 1 MODULE ORGANISATION The Module uses Needle’s Business in Context (5th Edition, 2010) as a linked text. Several of the lectures relate to specific chapters in this textbook. It is strongly recommended...
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...TOPICS COVERED | READING MATERIAL | T& L | 17/7- 11/7 | * 1st lecture- Introduction to Module Understanding the concepts of IB * 2nd lecture- Evolution of International Business Globalization and International Business * Tutorial – Debate on the merits and demerits of Globalization | IB by Wall and Rees ch- 1 | LecturesGroup DiscussionsQ&A | 214/7-18/7 | * 1st lecture- Internationalization Process ( Exports, Non-equity and equity based) * 2nd lecture- Factors contributing to International Business Assignment hand over and discussion * Tutorial – Discussion on the factors that contributed for the growth of IB | IB by Wall and Rees ch- 2 | LecturesGroup DiscussionsQ&A | 321/7-25/7 | * 1st lecture- Why Firms invest abroad Gains from Trade Shift from developed countries to developing and emerging countries * 2nd lecture- International Business Strategies * Tutorial – Case study | IB by Wall and Rees ch- 3IB by Alan and Simon Ch- 2 & 9 | LecturesGroup DiscussionsQ&A | 428/7-1/8 | * 1st lecture- International Business Strategies * 2nd lecture- International Institutions and Markets * Tutorial – Case study | IB by Wall and Rees ch- 4 | LecturesGroup DiscussionsQ&A | 54/8-8/8 | * 1st lecture- Regional Strategies * 2nd lecture- Regional Strategies cont * Tutorial – Debate on the shifting production...
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...AND IDEAS: ANTIQUITY AND THE 19TH CENTURY Tentative Syllabus – subject to change Morse Academic Plan: MAP-UA 404 Section 040 New York University, Fall 2013 Teaching Staff Professor Friedrich Ulfers Department of Germanic Languages and Literatures Office: 19 University Place, Rm 329 Drop-in Office Hours: Mon. 4:00-6:00 Teaching Assistants: Susanne Fuchs (sf1363@nyu.edu) Office: 19 University Place, room 336 Office Hours: TBA Jonathan Kassner (jk3218@nyu.edu) Office: 19 University Place, room 336 Office Hours: TBA Class Times & Locations Lectures: Mon & Wed. 2:00 pm – 3:15 pm 12 Waverly Place, G08 (Auditorium) Recitations: Thurs (sec. 041) 8:00 am – 9:15 am GODD B07 Kassner Thurs (sec. 044) 11:00 am – 12:15 pm KJCC BSMT Kassner Thurs (sec. 045) 3:30 pm – 4:45 pm KJCC BSMT Fuchs Thurs (sec. 046) 4:55 pm – 6:10 pm GCASL 375 Fuchs Assigned Texts Sophocles, Antigone in Sophocles I, University of Chicago The Oxford Study Bible, Oxford University Press Plato, Symposium, Hackett Marx, Communist Manifesto, Norton Critical Edition Darwin, Origin of Species (includes The Descent of Man), Norton Critical Edition Nietzsche, The Birth of Tragedy, Cambridge University Press (contains both Birth of Tragedy and “On Truth and Lying in a Non-Moral Sense”) Freud, The Interpretation of Dreams, Perseus Distribution Thomas Mann, Death in Venice, Norton Critical Edition Franz Kafka, Metamorphosis...
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...addition to the Official Unit outline found on QUT Virtual this document will provide specific information about the unit as it will run this semester. Semester | Semester One, 2016 | Unit CoordinatorLecturer | Name: Associate Professor Rumintha WickramasekeraPhone: 3138 1560Room: GP Z1046Email: bsb119@qut.edu.au | | Name: Dr Alvin TanPhone: 3138 1257Room: GP Z 1051Email: ac.tan@qut.edu.au | Unit Administrator | Name: Ms. Jan HeffernanPhone: 31381850Room: GP Z1018Email: j.heffernan@qut.edu.au bsb119@qut.edu.au | Academic queries | Email: bsb119etutor@qut.edu.au | Administrative queries | Email: bsb119@qut.edu.au | Tutor contact details | Available in Contact Us section of Blackboard | Lecture Schedule Date: Week Beginning | Lecture Topic | Readings from textbook | Week 129 February | Introduction * Overview of Australian Business Environment * Globalisation and interdependencies * Drivers of internationalisation | Ch 1(pp19 to 28 & 43 to 63) | Week 27 March | Introduction to IB Theories and Databases * Models/theories of internationalisation * Country analysis * EIU, GMID Databases | Ch 2 (pp90-108) | Week 314 March | Business environments – Socio-economic characteristics * Country profile and macro-segmentation * Levels of economic and social development * Determinants of market potential | Ch 7 | Week 421 March | Business environments – cultural diversity * Elements of culture * Dimensions of culture...
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...MKTG203 Consumer Behaviour Department of Marketing and Management Faculty of Business and Economics Unit Guide S2 Day Session 2, North Ryde, Day 2013 Table of Content Table of Content General Information Convenor and teaching staff Credit Points Prerequisites Corequisites Co-badged status Unit Description 2 3 3 3 3 3 3 3 List of changes since first version was published Learning Outcomes Assessment Tasks Class Test Assessed Coursework Group Projects (3) Final Examination 4 5 6 6 6 6 8 Unit Schedule Delivery and Resources Classes Prizes Required and Recommended Texts and/or Materials Technology Used and Required Teaching and Learning Strategy 9 11 11 11 11 11 12 Policies and Procedures Academic Honesty Grades Grading Appeals and Final Examination Script Viewing Special Consideration Policy Student Support UniWISE provides: 13 13 13 13 13 14 14 Student Enquiry Service Equity Support IT Help 14 14 14 Graduate Capabilities Problem Solving and Research Capability Learning Outcome Assessment Task 15 15 15 15 Engaged and Ethical Local and Global citizens Learning Outcome Assessment Task 15 15 15 Discipline Specific Knowledge and Skills Learning Outcome Assessment Task 15 16 16 Critical, Analytical and Integrative Thinking Learning Outcome Assessment Task 16 16 16 Research and Practice Policy on Group Projects Page 2 of 20 17 18 General Information Convenor and teaching staff Unit Convenor: Jan...
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...upon the identification and description of structures, the correlation of structure with function and the use of anatomical knowledge in understanding or solving problems in other disciplines. Particular emphasis is given to the innervation of the limbs. The unit also aims to develop the general skills of observation, description, drawing, writing and discussion as they apply to biological structures. The unit builds upon or compliments other macroscopic anatomy units offered by the Department and provides for the development of skills, which could be relevant to a later honours project or higher degree in the field of structural biology. LEARNING COMMITMENTS AND CONTACT. Two one hour lectures per week. Two two hour practical classes per week. LEARNING SITUATIONS. The lecture series aims to give...
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...later. The course aims to provide learners with knowledge and skills in designing and implementing an independent business research project. After the course, students will be able to: 1. Formulate research questions and objectives. 2. Conduct an appropriate literature review. 3. Design and implement appropriate qualitative and/or quantitative research methods. 4. Write a research proposal that can form the basis for their final dissertation. 5. In overall, learners will know necessary steps to carry out a research project and to write a structured report/dissertation. 2) Course Textbook(s)/Resources: a) Mark Saunders, Philip Lewis, and Adrian Thornhill, 2012, Research Methods for Business Students, 6/E, Financial Times Press. (ISBN-10: 0273750755; ISBN-13: 9780273750758) For instructors: Instructor manual with solutions, PPT Transparencies, Test Bank, and additional cases http://wps.pearsoned.co.uk/ema_uk_he_saunders_resmethbus_6/ For students: http://wps.pearsoned.co.uk/ema_uk_he_saunders_resmethbus_6/ b) Coverage: 30 slots with 90 minutes per slot for study 3) Implementation plan in details (FSB-Mỹ Đình-...
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........... 1 Learning Outcomes .......................................................................................................................... 1 Teaching & Support Staff.................................................................................................................. 2 Course Delivery ................................................................................................................................. 3 i. ii. i. ii. iii. iv. Lectures................................................................................................................................ 3 Tutorials ............................................................................................................................... 3 Prescribed textbook ............................................................................................................. 4 Blackboard ........................................................................................................................... 4 Podcast of lectures ............................................................................................................... 5 Student Webmail.................................................................................................................. 5 Course Learning Resources ............................................................................................................... 4 BSNS105 Summer School Course Calendar .......................................
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...UGBA 10 Discussion Section Syllabus GSI: Sarah (Yuen) Linville sarahcyuen@berkeley.edu Fall 2013 | Section 105 Haas, Cheit 335 | Tuesdays 12 – 1 PM Office Hours: Friday 1:30 – 3:30 PM Course Description Please bring your i>clicker to lecture and to discussion. Otherwise you will not receive credit for attendance. Please bring your i>clicker to lecture and to discussion. Otherwise you will not receive credit for attendance. The intent of discussion section for UGBA 10: Principles of Business is to apply abstract concepts about business that are introduced during lecture in a concrete and useful way. It will not a repeat of lecture! We will be following the course schedule and module topics along with the rest of the lecture. We will do a variety of things for this course, from group discussions, presentations, and interviews, to research and writing. I will also be incorporating some practical skills and tools that have helped me be efficient and effective at business problem solving along the way. Attendance Discussion section begins on Berkeley time – at 12:10 pm. To begin section, I will pose an i>clicker question that will serve as your “roll call” for the day. If you are not present at the time of this “roll call,” you will be marked absent. If you come in after the “roll call”, you will be marked tardy. Two tardies counts as an absence, and an unexcused absence will count against your participation grade. I kindly request no laptops during discussion...
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...how it pertains to your work. After lectures 1-3, 4-7 and 8-10 you will write one journal. In the journal, you will write an account of the key learnings that you derived from the lectures. You will endeavour to make useful connections between what was discussed in the class and your present and past experiences in your work place. You should consider working and experimenting with one or two concepts from each lecture in an effort to improve your performance or the performance of your team or the wider organisation. Format: The entries should be written in a word document in font 12, double spaced. Each entry is a dialogue between yourself and Jolyon Allen, the course lecturer, who will mark the learning journal and provide feedback for you to consider when you write the next journal. Your entries will be strictly confidential. You are expected to use some of the key concepts you discussed in the lectures. You are not expected to write in a strictly formal academic manner but your writing should be clear and well-organised. For this assignment you will not need to adhere to formal referencing systems but should acknowledge your sources. After each journal, re-read the journal and reflect on the feedback you have received from the lecturer before preparing your next journal. Journals are to be handed in hard copy at Lectures 4 and 8; and, submitted soft copy to Molly Freeman at m.freeman@auckland.ac.nz by the Friday of Week 10. Marking criteria: Comprehension...
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...LEARNING GOALS. Table of Contents 1 STAFF CONTACT DETAILS 1 1 1 2 2 2 2 2 3 3 5 5 5 5 6 7 7 8 8 8 8 9 10 11 11 11 12 13 13 15 1.1 Communications with staff 1.2 Pitstop and PASS 2 COURSE DETAILS 2.1 Teaching Times and Locations 2.2 Units of Credit 2.3 Summary of Course 2.4 Aims and Relationship to Other Courses 2.5 Presumed Knowledge 2.6 Student Learning Outcomes 3 LEARNING AND TEACHING ACTIVITIES 3.1 Approach to Learning and Teaching in the Course 3.2 Learning Activities and Teaching Strategies 3.2.1 Lectures 3.2.2 3.2.3 3.2.4 4 Tutorials Computing component Out-of-Class Study ASSESSMENT 4.1 Formal Requirements 4.2 Assessment Details 4.3 Tutorial Participation 4.4 Online Quizzes 4.5 In-tutorial Tests 4.6 Final Exam Format 4.7 Quality Assurance 5 6 7 COURSE EVALUATION AND DEVELOPMENT COURSE RESOURCES COURSE SCHEDULE 7.1 Lecture Schedule 7.2 Tutorial Schedule 1 STAFF CONTACT DETAILS Lecturer-in-charge: Dr Arpita Chatterjee Room: ASB 430C Phone: No: 9385 4314 Email: arpita.chatterjee@unsw.edu.au Consultation Times: Tuesday 2 – 5 pm Lecturer: Dr April Cai Room 432, ASB Building Ph 9385 3367 Email: april.cai@unsw.edu.au Consultation Times: Tuesday 9am – 12 noon List of tutors will be posted on Website. 1.1 Communications with staff Consultations are an opportunity for you to ask questions. You may need to ask about the material introduced in lectures, the problems you have attempted or questions that were not fully answered in tutorials. You should feel free...
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