ÚVOD Sjögrenův syndrom (SS) je chronickým zánětlivým onemocněním, při němž jsou výrazně postiženy exokrinní žlázy, což způsobuje narušení žlázového parenchymu, které vede ke ztrátě funkčnosti postižených žláz. SS je jedním z nejčastějších autoimunitních onemocnění (Manthorpe, 1999). Příčiny vzniku tohoto syndromu nejsou dosud známé, nicméně se pravděpodobně jedná o kombinace několika faktorů, např. poruchy funkce lymfocytů, apoptózy či genetické mutace. HISTORIE První případ příznaků nemoci, dnes
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Overview the Acquisition of Virginia Mines Inc. Osisko is a Canada-based intermediate mining royalty and exploration public company traded on the Toronto Stock Exchange. They acquired Virginia Mines Inc. with an acquisition date of February 17, 2015 by acquired all of the outstanding common shares of Virginia and issued a total of 29,964,240 common shares to Virginia shareholders (share exchange method). This acquisition diversifies the portfolio of assets in low geopolitical risk locations and
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group conflicts that inhibit achievement of important objectives. Analyze a change effort in the organization. What went well? What went wrong? What should they have done? Determine the best organizational culture-style (in the context of the OCI) to optimize corporate objectives. Creating High Performance Organizations Effects of a contract worker in environment How perception of contract labor in the workforce Expand Perception of contract labor 360 Contractor perspective
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Check Figures to accompany INTERMEDIATE ACCOUNTING Seventh Edition Spiceland, Sepe and Nelson Chapter 1 BE 1-1 Net income, $208,000 BE 1-2 1. Liabilities BE 1-3 2. The economic entity assumption BE 1-4 1.The matching principle BE 1-5 3. Disagree, matching principle E1-1 Req. 1, Net operating cash flow, Yr. 2, $50,000 Req. 2, Net income, Year 1, $25,000 E1-2 Req. 1, Net income, Year 2, $190,000 E1-5 3. Auditors E1-6 5. Comprehensive income E1-7
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the forex gains and losses flow to the CTA on the consolidated BS. The intercompany account is essentially a permanent investment in the subsidiary, the gain or loss on that account will be excluded from net income. Anka shoud be concerned with OCI, as it is a component of shareholder’s
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FAIR VALUE MEASUREMENT: IMPLEMENTATION ISSUES AND CHALLENGES (PART 1) (by Tuam Kwok Choon and Ng Kean Kok) INTRODUCTION Since the promulgation of fair value accounting by the International Accounting Standards Board (IASB), the subject matter has been hotly debated by industry players and professionals of the accounting fraternity the world over. Many problems and pitfalls have been highlighted on the "mark-to-market" premise. For example, David Gwilliam and Richard H.G. Jackson (2008) noted that
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STUDYING AND ANALYZING THE EFFECT OF ORGANIZATION CULTURE ON THE EMPLOYEE WORK ATTITUDE. by Fathi Abd El-Fatah El-Hashash Supervised by Prof. Dr. Kamel Ali Omran This paper was submitted in partial fulfillment of the requirements for the degree of MASTER OF BUSINESS ADMINISTRATION (MBA) at Maastricht School Of Management, MSM Maastricht, The Netherlands Maastricht School Of Management P.O.Box 1203 6201 BE Maastricht The Netherlands October 2007 COPYRIGHT All copyright reserved t the Regional
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NINJA CPA REVIEW® NINJA Notes 2015 Financial Accounting & Reporting Table of Contents The N.I.N.J.A. Framework I. IFRS 8 II. Accounting Changes 19 III. Financial Reporting 20 IV. Bonds & Debt Restructure 38 V. Consolidations 47 VI. Deferred Taxes 50 VII. Derivatives, Hedging, & Translation 52 VIII. Fixed Assets 56 IX. Governmental Accounting 62 X. Personal Financial Statements, Segments, & Interim Reporting 73 XI. Partnership Accounting 76 XII. Inventory 79 XIII. Investments
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NINJA CPA REVIEW® NINJA Notes 2015 Financial Accounting & Reporting (Updated as of July 2015) Table of Contents The N.I.N.J.A. Framework I. IFRS 8 II. Accounting Changes 19 III. Financial Reporting 20 IV. Bonds & Debt Restructure 39 V. Consolidations 48 VI. Deferred Taxes 51 VII. Derivatives, Hedging, & Translation 53 VIII. Fixed Assets 57 IX. Governmental Accounting 63 X. Personal Financial Statements, Segments, & Interim Reporting 74 XI. Partnership Accounting 77 XII. Inventory 80 XIII. Investments
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A resurgent Kmart, home of the blue light special, is buying the once-dominant Sears department store chain in a surprising $11 billion gamble it is counting on to help both better compete with Wal-Mart and other big-box retailers. Led by Kmart Holding Corp. chairman Edward Lampert, the new Sears Holdings Corp. would be the nation’s third largest retailer. Both chains would survive, but several hundred stand-alone Kmarts throughout the country are expected to be transformed into Sears stores. The
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