such as the Asian Development Bank (ADB) and its Accountability Mechanism a. Program loans for poverty eradication such/conventions, constitutional provisions, statutes providing basic services such as water, statutes protecting the environment, relevant regulations, and judicial decisions. (A.Kiss,"Academy Public Lectures on International Environmental Law,"IUCN Academy of Environmental Law pp. 14-15; ISD p 199) III. C. SUSTAINABLE DEVELOPMENT: A GENERAL CONCEPT “ Sustainability is a general concept and/
species, recipient ecosystem and restoration Early detection and rapid response - Destruction and eradication of ant nests- incursions discovered as a result of surveillance and monitoring The Guiding Principle 14 Containment Underlying concept: When eradication is /that the risk assessment fulfils the requirements for instance to take into account the techniques developed by International Plant Protection Convention and World Organisation for Animal Health. In situations where relevant scientific evidence/
concept of savings account (deposits) in the formal banking system Micro-savings allow low-income individuals to secure capital or profits realised in a savings account, thus enabling saving and management of finances Clients accumulate capital and profits in the micro-savings account/ Understand the differences between Islamic microfinance institutions and conventional microfinance institutions Islamic Microfinance Institutions versus Conventional Microfinance Institutions The revival of Islamic finance /
shall promote or strengthen, as appropriate, development programmes and cooperation at the national, regional and international levels, taking into account the socio-economic realities of migration and paying special attention to economically and socially depressed areas Slavery and Trafficking Slavery Convention 1926 Slavery Convention 1926 Convention Concerning Forced or Compulsory Labour 1930 Convention Concerning Forced or Compulsory Labour 1930 Convention for the Supression of Trafficking in Persons/
Creation And Mobilisation From Conventional And Islamic Perspectives 15 Review Questions & Answers Differentiate the concepts of wealth between the Islamic and conventional perspectives. Are there any points of similarities? How do you reconcile the two concepts in reality/also listed activities that are non-Shariah compliant –Step 2: Takes into account the level of contribution of interest income from conventional fixed deposits or other interest bearing financial instruments. Dividends from investment in /
accounts FutureSoft (www.futuresoft.yolasite.com) Journalizing Transactions The following conventions are used for recording in the general journal – The title of the account or accounts to be debited are placed at the left margin – The title of the account or accounts/ of Cash Flow The income statement matches revenues and expenses using accrual concepts and provides a measure of economic performance The statement of cash flows explains changes in the cash account rather than owners’ equity FREE CASH FLOW –/
will continue to operate in the future. Generally Accepted Accounting Principles and Basic Concepts The Going Concern Concept 95 Generally Accepted Accounting Principles and Basic Concepts Going Concern Convention The assumption that in all ordinary situations an entity / in depreciation method) Materiality may depend upon amount or may not be. 99 Generally Accepted Accounting Principles and Basic Concepts Convention of Conservatism :- “ Anticipate no profits but provide for all possible losses” Policy of ‘/
then to produce effects in the environment. 8-12 mths Concept of Object permanence develop Object permanence, the realization that an object/person / 70 & below = kurang upaya mental 136 Explaining Differences in IQ Genetics Accounts for about half of differences Environment SES Culture Communication styles Cultural bias in/ Suitable in an artistic arts and designing environment able to express their creativity. Not interested in conventional type of work. Individual Characteristic Independent/
us under stand the basic rules, concepts and conventions Understanding basic rules of accounting, concepts and conventions help you to under stand the rectification of errors better. 4 1.concepts& conventions Meaning: Basic assumptions upon which the basic process of accounting based. a] Business entity concept- b] Dual aspect concept c] Going concern concept d] Accounting period concept e] Cost concept f] Money measurement concept g] Matching Concept »Conventions Coservativism Materiality Consistency 5 a/
concept. The production concept holds that customers will favor products that are available and highly affordable, and therefore management should focus on production and distribution efficiency. 2)Product concept. The product concept holds that customers prefer existing products and product forms, and//banquet sales force (product), a convention meeting sales force (market segment), a tour wholesales sales force (marketing intermediary), and a national accounts sales force (customer). 6)Determining sales/
services as set out in plans & strategies. They are accountable to governments and donors. Governments and donors set policy, provide (some) finance, monitor/regulate /slum population without improved sanitation estimated to be some 800 million people: Conventional sewered networks generally only serve a tiny proportion of the urban poor/could leverage large amounts of investment through private and/ or public sector providers after proof of concept stage. Entrepreneurial services for disposal of faecal /
enforcement is needed - Accountability needs to be consistent and evidence-based 30 Conventional Wisdom: The Other Side Conventional WisdomUnconventional Viewpoint - /and culture in general Respecting essential, enduring, and universal concepts and approaches typically brings desirable results Defying them brings perilous consequences for health and well-being 137 Summary: Reforming the Reform Efforts Need much more attention to the basics Not inadequate workaround “solutions” Need universal accountability/
of the concept of registered securities and bearer securities Those concepts were a source of confusion in the context of a dematerialized system; The MFC retains the effect of those two concepts and provides that: the securities account is maintained by/the French regime implementing the provisions of the EU Collateral Directive per-tier attachment under the proposed Unidroit convention is compatible with the French system; The approach in respect of requirements of availability of sufficient securities/
concept Going concern concept Cost concept Dual aspect concept Accounting period concept Matching concept Reliasation concept Objective concept Other concepts Click icon to add table Conventions of Accounting Convention of Disclose Convention of Consistency Convention of Conservatism Convention of Materiality Click icon to add table Principles of Double Entry system Principles Personal Accounts Real AccountsNominal Accounts DebitCredit DebitCreditDebitCredit ReceiverGiver What comes in What goes out Exp and/
: Khilafah (vicegenrency) Taklif (responsibility) Documentation of financial dealings Islamic law of inheritance (mawarith) Calculation of obligatory alms (zakat) The underlying concept of tawhid (unity of God) Learning Objective 4.1 Understand the definition of accounting from both conventional and Islamic perspectives, respectively, and its significance in financial decision-making International Financial Reporting Standards (IFRS) IFRS standards developed by independent, non-for-profit organisation/
proprietors of trade marks by the laws of the Member States cannot be removed by approximation of laws...” A Conventional Account: Summary 1.Trade mark law is “territorial” 2.Territoriality is (and should be) on the wane 3.So, we should revise our territorial conceptions A Conventional Account: A Friendly Critique 1.Trade mark law is “territorial” It’s a bit more complex than that... Different/
will continue to operate in the future. Generally Accepted Accounting Principles and Basic Concepts The Going Concern Concept 91 Generally Accepted Accounting Principles and Basic Concepts Going Concern Convention The assumption that in all ordinary situations an entity/ in depreciation method) Materiality may depend upon amount or may not be. 95 Generally Accepted Accounting Principles and Basic Concepts Convention of Conservatism :- “ Anticipate no profits but provide for all possible losses” Policy of ‘/
Money Measurement concept Business Entity concept Going concern concept Cost concept Dual aspect concept Accounting period concept Matching concept Reliasation concept Objective concept Other concepts Conventions of Accounting Convention of Disclose Convention of Consistency Convention of Conservatism Convention of Materiality Principles of Double Entry system Principles Personal Accounts Real AccountsNominal Accounts DebitCredit DebitCreditDebitCredit ReceiverGiver What comes in What goes out Exp and Loss/
1 Accounting Concepts and Convention 基本會計概念及慣例 References ： Chapter 12 (p. 235) 參考書目：第 12 章 (p. 250) 18 2 AObjectivity ( 客觀性 ) and Subjectivity ( 主觀性 ) Objectivity is enhanced by using methods that are generally agreed. Generally agreed method is not used, it is regarded as subjective. 3 BConcepts and Convention Concept is an idea or abstract principle which relates to a particular view of a subject. Convention refers to the ways of thinking and behaving that are believed/
Accounting Principles, Concepts and Conventions What do you mean by Accounting Principles. According to the American Institute of Public Accountants “ Accounting principles are the general laws or rules adopted or professed as a guide to action. It is a basis of conduct or practice.” Characteristics of Accounting principles: 1.These rules are based on the custom, usages and traditions. 2.These principles are dynamic and not fixed or rigid. 3.They/
will continue to operate in the future. Generally Accepted Accounting Principles and Basic Concepts The Going Concern Concept 91 Generally Accepted Accounting Principles and Basic Concepts Going Concern Convention The assumption that in all ordinary situations an entity/ in depreciation method) Materiality may depend upon amount or may not be. 95 Generally Accepted Accounting Principles and Basic Concepts Convention of Conservatism :- “ Anticipate no profits but provide for all possible losses” Policy of ‘/
Consider common threats Set up time restrictions Operating Systems Concepts 1/e Ruth Watson Chapter 9 6 Authentication - Local Accounts Guest Disabled Built-in account Operating Systems Concepts 1/e Ruth Watson Chapter 9 7 Creating Local Accounts Right Click on the Users Container and Choose New User Fill in the information according to the naming convention Operating Systems Concepts 1/e Ruth Watson Chapter 9 8 Password/
has a wide range of concepts and technologies that differ significantly in purpose and scope. These include the global hypertext publishing concept, universal readership concept, client server concept. Global Hypertext Publishing Concept : –It promotes the idea/account” EFT utilizes computer and telecommunication components both to supply and to transfer money or financial assets. Transfer is information based and intangible (that can not be touched). EFT stands in marked contrast to conventional money and/
and natural capital Elements of basic infrastructure Supporting production, consumption, trade and investment Conventional definitions of infrastructure often omit natural ecosystems. It pays to value and invest in ecosystems as economic infrastructure. Source: WBCSD, Connecting the dots Session 2 Basic Concepts Module 4: Managing and/Cycle Assessment (Sigma Pro 6.0) Accounts for the resources, energy and equipment used for generating invoices (paper, plastic and printing process), as well as for /
and natural capital Elements of basic infrastructure Supporting production, consumption, trade and investment Conventional definitions of infrastructure often omit natural ecosystems. It pays to value and invest in ecosystems as economic infrastructure. Source: WBCSD, Connecting the dots Session 2 Basic Concepts Module 4: Managing and/Cycle Assessment (Sigma Pro 6.0) Accounts for the resources, energy and equipment used for generating invoices (paper, plastic and printing process), as well as for /
, political & cultural practices. Early techniques of written text production involved axes and knives, used to inscribe marks on stone, wood or clay. Such texts/Languages Graeme Turner Turner explains how ‘film languages’ work. He provides a straightforward account of the semiotics of cinema, taking the reader through basic camera techniques, & discussing/or concept they represent, but also with the way in which they are represented. Lang for visual representation has sets of codes & conventions used /
need to be resolved Workable concept of operations ASAP Authority and responsibilities assigned within a clearly defined and unified command and control system 156 Basic Professional Training Course; Module XVI Emergency preparedness and response Organization The same basic response organization for all emergencies − Rapid integration, co-ordination and expansion of the response − Covering nuclear and conventional emergencies (‘all-hazards’ approach) Emergency command and control system (ECS) with five/
local dealers. CONVENTIONAL METHOD OF MANUFACTURING AND EXPORTING CARS MDI PRODUCTION CONCEPT Small production units spread around the world… MDI PRODUCTION CONCEPT.. manufacturing and selling cars locally... manufacturing and selling cars locally. ADVANTAGES OF THE CONCEPT ACTUAL LOGISTICS / that will absorb the production Factors taken into account: Factors taken into account: The actual market (number of new and used cars) The actual market (number of new and used cars) A targeted potential market for MDI/
and evaluate To think imaginatively To apply knowledge in real-life situations To communicate thoughts and ideas effectively PISA concept of literacy Accessing, managing, integrating and evaluating written information in order to develop ones knowledge and potential, and to participate in, and contribute to, society To analyse, compare, contrast, and/ rd Annual Convention Atlanta, 6 May 2008 High ambitions Access to best practice and quality professional development Accountability and intervention in inverse/
Micro-organisms Strasbourg Agreement concerning International Patent Classification (IPC) International convention for the protection of new varieties of plants Other agreements which affect IP: Convention on Biological Diversity (CBD) Food Agriculture Organisation (FAO) /other non-operating costs and income sources that need to be taken into account: Depreciation and amortisation Interest charges and interest derived income Profit before tax take these non operating costs into account and this is the figure/
popular law volumes in colonial libraries and were repeatedly cited with approval during the Philadelphia Convention. Locke, Montesquieu, Blackstone, and other theorists of the time included /which he was authorized to expend without rendering to Congress any account of it — it was confided to his discretion, and, if the compensation of the Commissioners had been made from that/ here. Even though ‘theater of war’ be an expanding concept, we cannot with faithfulness to our constitutional system hold that the/
investor only beat inflation by a measly 1% per year. DALBAR’s 2011 Quantitative Analysis of Investor Behavior Conventional Wisdom: Stock Market The top-performing mutual fund of the last decade had an 18% annual return. So/concept From a top-rated, rock-solid company A Better Place to Park Your Money Five Reasons Why: You could get substantially better growth than a CD or a savings or money market account – without taking on more risk Benefit: You will be growing a retirement account you can predict and/
quality criteria for commercial and sports fishing take into account, in particular, the bioaccumulation of contaminants through successive levels of the food chain and their possible biomagnification in higher trophic levels, which can make fish unsuitable for human consumption. In India, the Central Pollution Control Board (CPCB) has developed a concept of designated best use. Class Criteria Drinking Water Source without conventional treatment but after/
convent Consider other turning points in people’s lives. Turning points: can involve a change in outlook, worldview, lifestyle, choice or fate; may relate to relationship are recognized only later may involve positive or negative outcomes [new material] negative—may be related to loss, failure, health paradox—negative into positive *THEORY – a group of related hypotheses, concepts, and/children’s test results, but after taking into account income and mother’s education, the differences were negligible. /
and given the European Convention on Human Rights preference over the legislation of individual parliaments. Hannah Arendt*, The Origins of Totalitarianism The world found nothing sacred in the abstract nakedness of being human. And in view of objective political conditions, it is hard to say how the concepts/ of all political and economic power in the hands of a political elite. The explicit materialist conviction that human beings are not finally accountable to God. Marxist Morality and a Paradox An act/
different deadlines make the system unattractive and badly workable; in the case of translation licenses, the concept of „language general used in the country” does not seem to take into account the problems of small ethnic groups (that may be found in different countries). M. Ficsor, Brasilia, August 8-10, 201278 Appendix to the Berne Convention: out-of-date provisions – valid principles (8) Valid/
V-Special provisions in relation to collateral transactions. Chapters VI y VII- Transitional and final provisions. Intermediated securities Securities account and Dealer Intermediary These three concepts establish the main sphere of application of the Convention. It is the main focus of the Convention. Intermediated security holding presents a change in the concept of legal and real ownership of the investor: ◦ The representation of the rights comes from the/
and Design: Testing begins by evaluating the OOA and OOD models Cannot be executed, so conventional testing impossible Use formal technical reviews of correctness, completeness and consistency Programming: OO Code testing differs from conventional methods: l The concept of the ‘unit’ broadens due to class encapsulation Integration focuses on classes and/An account class in a banking application has open, setup, deposit, withdraw, balance, summarize and close methods The account must be opened first and /
: Learn what economic information is conveyed in financial statements. Three things determine the information in accounting reports: economic concepts, accounting conventions, and institutional context. 1. Economic concepts are the ideas that guide the construction of accounting reports. 2. Accounting conventions are the rules and customs of accounting that help apply those economic concepts to practical situations. 3. Institutional context is the environment that shapes the consequences of adopting/
So, one could make the case that we accept fiat money a medium of exchange “by convention”. But why does the convention exist in the first place and why the convention can’t change over night? Another common argument is that fiat money is widely accepted because/Enigma covers the theory that “price is a relative expression of two market values” in great detail and should be read in order to better understand the concept of unit of account.] Gervaise R. J. Heddle, 2014 160 Why is Money a Store of Value? It is/
are followed in treating various items of assets, liabilities, expenses, incomes, etc. MEANING AND NATURE OF ACCOUNTING PRINCIPLES These principles are classified into two categories: Accounting Concepts; Accounting Conventions. Accounting Concepts Accounting Concepts are the basic assumptions or fundamental propositions within which accounting operates. They are generally accepted accounting rules based on which transactions are recorded and financial statements are prepared. It is important to follow the/
FINANCIAL DISCLOSURES AND MORE SO NON-FINANCIAL DISCLOSURES SOMEBODY ASKED ME WHAT IS NOT TO BE DISCLOSED????? 37 th National Convention of Company Secretaries 3 Disclosures – dilemma world over Creative Accounting Corporate Governance 3 37 th National Convention of Company/ 37 th National Convention of Company Secretaries 14 APPROACH CHANGES PROFIT AS A CENTER FIGURE TO EQUITY WORTH AS A CENTER FIGURE 37 th National Convention of Company Secretaries 15 OLD CONCEPT PREPARE PROFIT AND LOSS CARRY BALANCE /
its clients is that of partners, investors and trader, buyer and seller. 12. A conventional bank has to guarantee all its deposits. 12. Islamic bank can only guarantee deposits for deposit account, which is based on the principle of al-wadiah, thus the depositors are guaranteed repayment of their funds, however if the account is based on the mudarabah concept, client have to share in a/
of his capacity to relate himself fully to man and to nature ” Fromm’s Marxs Concept of Man: http://www.marx.org/archive/fromm/works/women lack the forcefulness and effectiveness of men’s language, then hypotheses and explanations are formulated to account for female hesitancy.” In the Chapter, “Plus and Minus Male” she/ and was responsible for 36.1% of the 1990 emission levels.United Nations Framework Convention on Climate Changeglobal warmingKyotoJapanUnited StatesUnited Nations Framework Convention on/
colonial period. The first such orphanage in the United States was the Ursuline Convent, on Ursuline Avenue in the French Quarter founded in New Orleans in 1727 /they did not, it was argued, society had the right and obligation to intervene. Thus, the concept of minimal social standards for child rearing was introduced. During the/her caretaker immediately. Photo of Mary Ellen Wilson The Expansion of Services Newspaper accounts of the early meetings of the society indicate that the founders saw their primary/
ethical ideals: kyosei and human dignity. The Japanese concept of kyosei means living & working together for the common good enabling cooperation and mutual prosperity to coexist with healthy and fair competition. “ Human/Convention on the Rights of the Child 13.The United Nations Convention to Eliminate All Forms of Discrimination Against Women SA 8000 Purpose and scope This standard specifies requirements for social accountability to enable a company to: a)develop, maintain, and enforce policies and/
Objectives At the end of the lesson, students should be able to : explain the concepts of Accounting Entity, Accounting Period, Monetary Convention, Going Concern and Historical Cost. know the Accounting Cycle. Basic Book-keeping concepts The Accounting Entity or Business Entity Accounting Period Monetary Convention The Going Concern The Historical Cost The Accounting Entity Or Business Entity concept The business exists as a unit by itself. It is separated from its owner/
Conventions Treasury Bonds and notes are quoted on a Yield to Maturity convention, and Treasury Bills are based on a discount rate convention. Treasury Bonds and notes are quoted on a Yield to Maturity convention, and Treasury Bills are based on a discount rate convention/and prices are inversely related. Normally, yields and prices are inversely related. The primary methods that finance people use to measure price risk is a concept known as duration, and its related concept/not take into account the scale of/
, Management Accounting 2 - 2 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND ACCOUNTING STANDARDS GENERALLY ACCEPTED ACCOUNTING PRINCIPLES ACCOUNTING STANDARDS © Tata McGraw-Hill Publishing Company Limited, Management Accounting 2 - 3 Generally Accepted Accounting Principles Concepts: Separate Entity Concept Money Measurement Concept Accrual Concept Cost Concept Going Concern Concept Periodicity Concept Matching Concept Conventions: Convention of conservatism Convention of full/
its effect on owned capital, assets and liabilities can be ascertained. Principles of Financial Accounting – A. Accounting Concepts Business Entity Concept Going Concern Concept Money Measurement Concept Cost Concept Dual Aspect Concept Realisation Concept Accounting Period Concept Matching Concept B. Accounting Conventions :- Convention of Consistency Convention of Materiality and Disclosure Convention of Conservatism Limitations of Financial Accounting o Change in Nature of Business/
