Brief notes on accounting differences with Anglo-Saxon practices In common with many other mainland European states, accounting in Germany is an integral part of the legal framework, governed by detailed rules set by the state. ... • The notes to the financial statements must stipulate which accounting principles have been applied and provide a commentary on accounting, valuation, and consolidated methods that deviate from German rules. ... Accounting Procedures In broad terms, German accounting rules are characterised by a high degree of prudence, no doubt influenced by the key user...

• Word Count: 1649
• Approx Pages: 7
• Grade Level: Undergraduate

Customs and immigration agreements were enhanced to allow European citizens more freedom to live, work, and study in any of the member states, and border controls were also eased. ... At that time the individual states notes will no longer be valid. ... To meet the requirements, which include a budget deficit of no more than three percent of their gross domestic product, by the deadline of late 1997. ...

• Word Count: 766
• Approx Pages: 3
• Grade Level: Undergraduate

Many people are in roles that have no bearing on their life interests, so while they may be exceptionally good at their jobs, there is no anchor to that position. ... A structured approach may be time limiting, however the wrong employee can do more harm than having no-one performing the role. ... Some of these leadership styles are considered to be negative' styles of the long run (coercive and pacesetting), however there are times when they must be applied to pull an organization out of a hole. ... At that point he stood down for Gordon Moore to take the lead (Rijamampianina course ...

• Word Count: 3178
• Approx Pages: 13
• Grade Level: Undergraduate

There's no single cause for depression. ... Rarely in the normal range for long, those with manic depression go back and forth between these two extreme moods. ... A manic episode can last as long as the depression, a week or more. ... Blanche seems to think that the only thing to ease her depression of death is the desire for other men and to find someone to replace him so she won't feel lonely. ... The book ends on a bad note when a doctor comes and takes her away to bring her to a mental institution to get help. ...

• Word Count: 1370
• Approx Pages: 5
• Grade Level: Undergraduate

While he thinks on life while observing people in the park, which shows the invading melancholia that is little Chandler's most meticulous suit, the reader notices that he has not yet had the acquiring of wisdom that would allow him to make the distinction between his life, and life itself, and this philosophy is ruled by this perpetual melancholia, the only obvious remnants of a long and habitually stifled desire for passion. ... Joyce uses subtle sarcasm in noting this observation of fortune to be the culmination of his experiences, and one gets the logical impression that his life has ...

• Word Count: 3141
• Approx Pages: 13
• Grade Level: Undergraduate

Gein had no connecting thoughts to independent feelings or effective problem-solving skills. ... This tactic surfaces to protect the ego by easing self-reprehension and distress (Cook, Joan). ... He was able to enjoy the embrace of his mother for which he so much longed for. It is interesting to note that Augusta was much nicer, warmer, and extremely loving to him when she "appeared" (Ed Gein Biography). ... A hypothetical guess is no. ...

• Word Count: 1929
• Approx Pages: 8
• Grade Level: Undergraduate

No other ongoing areas of research have been the focus of Presidential and Congressional scrutiny, ethical debates and numerous other national media. ... (NBAC) Often, stem cells are lumped together into one category for the sake of ease. ... The first method, which is primarily used is from embryos created by invitro-fertilization as a method of overcoming infertility that are later donated by couples that no longer had plans to use the embryos. ... It is important to note that the in addition to the previous policy, they state that, once the cells from the embryos are extracted, they are...

• Word Count: 1512
• Approx Pages: 6
• Grade Level: Undergraduate

Affirmative action is the nation's most ambitious attempt to redress its long history of racial and sexual discrimination. But these days it seems to incite, rather than ease, the nation's internal divisions. ... And as a matter of principle, there is no difference between considering race as a factor and considering race as a quota. ... This article was note worthy because it did express on opinion, from a case, where race as a quota and race as a factor was treated differently. ... And while many minorities and women support affirmative action, a growing number say its benefits are...

• Word Count: 1755
• Approx Pages: 7
• Grade Level: Undergraduate

The psychological aspect of a brand makes a promise to consumers that it offers something of an advantage to you when you buy it, it could be power or ease of life. ... A Coke is a Coke and no amount of money can buy you a better Coke than the one the bum on the corner of the street is drinking. ... By doing this the product reinforces the originality of the product a reminder that the product has been around for a long time. ... The designers of the series of adverts wanted to target Calvin Klein because of the brand image it portrayed to millions of adolescents, the company used women who...

• Word Count: 2584
• Approx Pages: 10
• Grade Level: Undergraduate

Corporations push for more free trade between countries and that would also lead to greater ease of transportation for goods and people. ... Because there are no global rules corporations do what they please. ... The long term of positive changes is, for millions of our fellow human beings, simply too far to be meaningful. ... On a world level there is no real government to regulate all the factors of globalization. ... It can therefore be argued that politics mixed with globalization could potentially lead to the loss of life, and no matter what positive aspects there are, its not worth the l...

• Word Count: 1667
• Approx Pages: 7
• Grade Level: Undergraduate

No complications have been associated with swallowing the M2A capsule. ... "This is another first in the world of endoscopy "using LEDs to illuminate the GI tract,"" a reporter notes. ... The M2A capsule provides many benefits and advantages, especially since no side effects have been reported by all of the performed clinical trails. ...

• Word Count: 2531
• Approx Pages: 10
• Grade Level: Undergraduate

It is obvious that significant improvements have been made in the way that the criminal justice system deals with Blacks during the history of the United States. Blacks have not always been afforded a right to trial, not to mention a fair one. Additionally, for years, Blacks were unable to serve on ...

• Word Count: 3584
• Approx Pages: 14
• Grade Level: Undergraduate

The monastery of the Holy Cross (Stravrovouni) According to the prevailing tradition on the mountain of Stavrovouni was a pagan temple. The tradition is supported both by the fact that the former name of the mountain was Olympos. Two limestone statues discovered on the precinct of the present Mon...

• Word Count: 2401
• Approx Pages: 10
• Grade Level: Undergraduate

Technology is a part of communication because people show, tell their ideas and what they are doing and much more, it's also good for long distances. ... Facial expressions are used to show different emotions, everyone understands them no matter what language they speak. ...

• Word Count: 3303
• Approx Pages: 13
• Grade Level: Undergraduate

Marlow eventually gets the parts he needs to repair his ship, and he and the manager set out with a few agents (whom Marlow calls pilgrims because of their strange habit of carrying long, wooden staves wherever they go) and a crew of cannibals on a long, difficult voyage up the river. ... Marlow and his crew come across a hut with stacked firewood, together with a note saying that the wood is for them but that they should approach cautiously. ... Not long after, Marlow and his companions arrive at Kurtz's Inner Station, expecting to find him dead, but a half-crazed Russian trader, who mee...

• Word Count: 3088
• Approx Pages: 12
• Grade Level: Undergraduate

Not long after young Tom - who was called "Al" in his earliest years - learned to talk, he began pleading with people he met to give him their explanation of how everything worked. ... It wasn't long before Tom developed a strong interest in world history and English literature. ... Because he was so disillusioned by the fact that Newton's sensational theories were written in classical aristocratic terms that were "unnecessarily confusing to the average person," Tom overreacted and readily developed a life-long disrespect for high level mathematics. ... Not long thereafter, he starte...

• Word Count: 3349
• Approx Pages: 13
• Grade Level: Undergraduate

High levels of drinking among adolescents are particularly troubling given recent evidence that, in contrast to long-held assumptions, a tremendous amount of structural and functional brain development takes place during the teenage years (Geidd et al., 1999; for review see Spear, 2000;2002). ... While it is possible to offer a rough beginning and a rough end, there are simply no absolute boundaries. ... As you can see, there is simply no fixed age range to define the boundaries of adolescence. ... It is tempting to conclude that adolescent brain development must simply be an extension of c...

• Word Count: 2963
• Approx Pages: 12
• Grade Level: Undergraduate

On the same notes, the marketing team must deal with the various regulations and standards that govern the field. ... On the same note, financial analysis should adequately capture cases other than the most likely or the best scenario. ...

• Word Count: 9702
• Approx Pages: 39
• Grade Level: Undergraduate

The company anticipates that a significant portion of its long-term growth will come from the expansion of this brand and is actively seeking ways of strengthening and expanding this brand At the Taj Leisure Hotels, pleasure seekers, the curious and those simply wanting to get away from it all can do just that. ... There is no one accepted definition of a brand but a number of approaches or different perspectives can be identified. ... Long before the strategic importance of hospitality was recognised for the economic growth of the nation, the Taj had become synonymous with the best in t...

• Word Count: 5228
• Approx Pages: 21
• Grade Level: Undergraduate

There is no agreed starting point, but understanding of globalisation is helped by considering the following. ... It has no decision-making power, but many of the world's business and political leaders discuss issues of importance at WEF meetings. ...

• Word Count: 9131
• Approx Pages: 37
• Grade Level: Undergraduate

LIBERTARIANISM Two hundred and twelve years ago thirty nine signatures spoke, gracing its delicate spaceless yet palatial surface with the ease and wave of a single downy bowed quill. ... The Bill of Rights was a revolutionary measure in that it guaranteed that our federal government could never lawfully advance outside it's authorized bounds and encroach upon the natural born rights of man to act as he chooses as long as the rights of others are not violated in the process. ... Libertarianism is the political philosophy rooted in the belief that people should be allowed to l...

• Word Count: 7038
• Approx Pages: 28
• Grade Level: Undergraduate

In fact, Selassie and his regime robbed and despoiled Ethiopia of its meager wealth in which he was no transmissometer from the gods nor qualified as a fervid ruler to progress his poor country. ... Selassie was no different in that he owned a personal twenty-seven car fleet of Rolls-Royces, Mercedes Benzes, and Lincoln stretch limos (12). ... It is important to first note all the lavishness and extravagancy of Selassie's character because it cues examiners into the inner quality of Selassie's psyche, which in turn was the literal heart of government in Ethiopia. ... However, Sel...

• Word Count: 4385
• Approx Pages: 18
• Grade Level: Undergraduate