Accounting Procedures In broad terms, German accounting rules are characterised by a high degree of prudence, no doubt influenced by the key users of financial statements and their importance in German business culture - the banking community. ... The WPO law regulating the profession of statutory accountants became effective in the 5 eastern Lãnder, supplemented by regulations providing for eased requirements for the admission and examination of candidates who are German nationals (concurrently, the same provision was also extended to candidates from a member state of the European Uni...

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

This ease in comparison is helpful especially when the investors do not have the luxury of time, for example, when there are fluctuations or intense speculations in the stock markets and they need to make split second decisions. ... The desire to document reports that are easy to understand and make economic sense would go a long way in educating the masses and imparting them with business knowledge. The ease with which the financial records will be interpreted by a vast majority of citizens of different countries who are willing to invest has the net result of increasing the global financial ...

• Word Count: 1396
• Approx Pages: 6
• Grade Level: Undergraduate

The strength of this opinion prevented the easing of Canada"'s divorce laws. ... The law later changed again in 1985, where it eased off yet again, to allow divorces after only a year"'s separation. ... It was accomplished by making it less fault-oriented where most divorce applications to the courts are no longer contested which eliminates the need for a formal court hearing where both parties testify and ask for different things. With ""no fault"" splits in place, the social stigma of divorce shrank. ... If these proposals are implemented, they would represent one of the biggest ov...

• Word Count: 1752
• Approx Pages: 7
• Grade Level: Undergraduate

Basing arguments on the foundations of the classical writers such as Aristotle no longer produced valid views, as such work supported the belief of witchcraft because these writers had not the knowledge now known in modern times. ... However the system of the Poor Law meant that poor now had a system of support to turn to, and therefore people no longer feared the curse of bewitchment if they turned away the poor. ... Towards the year 1700 society no longer found the need to blame troubles on witches as now there were not as many, and therefore the need to hunt for witches was no longer necess...

• Word Count: 1972
• Approx Pages: 8
• Has Bibliography
• Grade Level: Undergraduate

There was no system for managing and tracking projects and tasks, and it was left to the managers of each team to handle their project prioritization, assignment and tracking. ... The IT structure was no longer hierarchical and the work was no longer handed down in a top down approach thus creating a need for a new procedure and new way of managing people and tasks to function effectively Analyzing the Initiation The initiation of a system (or project) begins when a business need or opportunity is identified. ... Finally, two long-term approaches were proposed. ... For the IT staff a client...

• Word Count: 1316
• Approx Pages: 5
• Has Bibliography
• Grade Level: Undergraduate

There was no system for managing and tracking projects and tasks, and it was left to the managers of each team to handle project prioritization, assignment and tracking. ... The IT structure was no longer hierarchical and the work was no longer handed down in a top down approach thus creating a need for a systematic way of managing people and tasks to function effectively. ... Finally, two long term approaches were proposed. ... For the IT staff a client server platform was needed for faster execution, and for accessibility and ease of use, a simple web-based interface was designed for th...

• Word Count: 1364
• Approx Pages: 5
• Grade Level: Undergraduate

1.0 Introduction Herbert Simon was an American Social Scientist and Economist who has contributed enormously to the growth of Public Administration as a discipline. He was born in 1916; he lived through a time when Management was getting structurally defined by Weber and Human Relationists respectiv...

• Word Count: 2465
• Approx Pages: 10
• Has Bibliography
• Grade Level: Undergraduate

A list of the benefits of technology would be very long indeed. ... Furthermore, we have millions of people walking about or driving their cars while talking on cell phones, usually discussing matters of no importance whatsoever. ... Again, nobody can deny that computers have enabled us to share information, process data, and perform numerous other tasks with speed and ease that, as recently as a generation ago, we would have thought impossible. ... Customers universally hate these systems because they provide little or no service, waste time, and often put the customer into an electronic loo...

• Word Count: 1566
• Approx Pages: 6
• Grade Level: Undergraduate

The thing is no longer that as it confronted the Spaniard; it is rather that which has already been formulated by picture postcards, geography books, tourist folders, and the words Grand Canyon." ... In Percy's example, a sight seeing couple stumbles upon an undiscovered Indian village, and according to Percy, they can truly "see" the village, they have no preconceived notion. ... Use Berger's idea on the assistance that a preconceived notion gives to seeing, and the act of sight-seeing will forever be eased. The tension and pain that the pre-concieved notion of a postcard may have f...

• Word Count: 1582
• Approx Pages: 6
• Has Bibliography
• Grade Level: Undergraduate

More independent research is definitely needed in order to put people at ease, or to stop genetically modified food production. ... People want to know that genetically modified foods are safe to eat and have no long-term health risks. ... The comparison revealed no differences between the two sets of mice. ... Long term effects of genetically modified food are unknown, but it has been concluded by the FDA that genetically modified food poses no threat to human health, either in the short or long-term (19, 21). ... As for the long term effects of genetically modified food, the jury is still o...

• Word Count: 1697
• Approx Pages: 7
• Has Bibliography
• Grade Level: Undergraduate

And there are no roads, trails or developments in the Refuge, the only access coming from flying, boating or walking. ... The Act states in section 304-b that the Secretary may not permit any use, or grant easements for any purpose unless such use or purpose is compatible with the purpose of the Refuge. ... Long term effects of drilling for the economy, for the wildlife and on the energy crisis have been outlined. ... If the President's plan to begin drilling in the Arctic National Wildlife Refuge is followed through, there is no certainty as to how much oil and gas are going to be extr...

• Word Count: 1462
• Approx Pages: 6
• Has Bibliography
• Grade Level: Undergraduate

There is no certainty that things like social security will last through the baby boomers and be around when the next generation retires (Global Action on Aging, 2002). ... Since people are living longer and with that resources are decreasing as time goes on and the elderly have fewer and fewer choices for finding help with finances and health related issues, which results in substandard medical care. ... Many public places have child height toilets and sinks that help little people be able to reach the sinks and toilets with ease. ... Most public places also have wheelchair assessable bathr...

• Word Count: 1617
• Approx Pages: 6
• Has Bibliography
• Grade Level: Undergraduate

Other advancements, like interface and standardized control, added to the increasing ease, which vastly appealed to the desiring public. ... The price was $375, contained 256 bytes of memory (not 256k), but had no keyboard, no display, and no auxiliary storage device. ... "No longer would personal computers be limited to tiny internal memories and slow external storage cassette tapes or diskettes." ...

• Word Count: 2388
• Approx Pages: 10
• Grade Level: Undergraduate

This is a question, which has occupied many people in a variety of fields for quite a long time. ... This pithy comment is indeed a good summation up Marx's straightforward appraisal of religion, which he said "eased pain even as it created fantasies" for those masses of oppressed workers suffering at the hands of a powerful few (141)*. ... Marx imagined primeval communist societies in which all resources were owned jointly by the members of the community, a social organisation to which he longed for a putative return. ... In such a system, goods achieved or manufactured by the labour of...

• Word Count: 2462
• Approx Pages: 10
• Has Bibliography
• Grade Level: Undergraduate

Environmental groups such as Greenpeace believe that there would be no environmental benefit from mining in Antarctica. ... Drilling for oil or mining for mineral resources in Antarctica or any other untouched environment is a short-term solution for an obvious long-term problem basically because the resources obtained will run out eventually. ... Several major studies show that the United States can meet a large share of its electricity needs from renewable resources at a modest cost, while reducing harmful air emissions, easing pressure on natural gas prices, and greatly diversifying the ele...

• Word Count: 1410
• Approx Pages: 6
• Grade Level: Undergraduate

A number of candidly established applications have been created which quickens and eases the process of uploading, searching and downloading digital content illegally and without granted permission. ... The concept of online piracy has unfortunately existed for a long period of time. ... Unavoidably, it didn't take long for the hosts of the website to identify the copyrighted files and delete them. ... Supports also believe that online piracy and file sharing has no impact on the economy what so ever, which is terrible, as individuals have worked very hard to achieve films for example. ....

• Word Count: 1382
• Approx Pages: 6
• Has Bibliography
• Grade Level: Undergraduate

The orientation of the sale Here the dominant concept is that the customer will not buy as long as it is not persuaded by positive sales method. ... Customer retention refers to the percentage of long term customer relationship which is established .It is very important to a company since satisfied retained customers as spend more for cost less. ... Relationship Marketing Relationship marketing speaks the truth framing long-term engagement with customers. ... This could increase the expenses to a level where it's no more gainful for you as a company to proceed with a market-oriented appro...

• Word Count: 1271
• Approx Pages: 5
• Has Bibliography
• Grade Level: Undergraduate

Although foreign companies no longer needed to seek Japanese government approval, they still had to notify authorities of investments (Paprzycki and Fukao, 2005, page 14). ... When workers remain at with a company for long periods of time, and when the workers' loyalties prevent their own relocation, all of their gained knowledge and experience remains within that company. ... Soon after, the Bank of Japan executed their version of quantitative easing, followed by a series of monetary tightening, the market collapsed. ... Though the Japanese customs, policies, and timing seemed to work a...

• Word Count: 1985
• Approx Pages: 8
• Has Bibliography
• Grade Level: Undergraduate

Despite this, the overall tone of the book is informal and conversational; this puts a reader at ease and allows them to believe what the narrator is telling them, as it appears through the language style that "he" would have nothing to hide. ... Orwell uses a narrator who is largely impartial; the "voice" admits no bias towards any one figure or deed. ... The omnipotence of the narrator seems to conferred onto O"Brien, with his ability to recognise Winston's phrases, "place with no darkness" and the "oranges and lemons" song. ... Although Winston does in the end die, "long-hoped for b...

• Word Count: 1460
• Approx Pages: 6
• Has Bibliography
• 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. ... A hypothetical guess is no. ...

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

An entrepreneur may be described as a person who can recognise an opportunity in the market place, and is willing to marshall the resources necessary to exploit that opportunity for long-term personal gain. ... In this set of hierarchy a higher, less basic need does not provide motivation unless all lower and most basic needs have been generally satisfied, it no longer motivates. The relevance of Maslows theory for the practising manager and management in general is that as long as employees lower-order needs at unsatisfied, it will be difficult to motivate them by fulfilling higher-order ne...

• Word Count: 1362
• Approx Pages: 5
• Has Bibliography
• Grade Level: Undergraduate

Currently, there is no doubt that poverty exists in many homes and communities across the nation. Among these families, a majority are unemployed with little to no education. ... Poor families look at education this way-either get an education or work; thus, they gain knowledge or have no food to eat. ... The programs mentioned are very useful for helping families' transition and ease into a learning environment. ... Pursuing an education program to help Hispanics transition to a learning environment can help ease difficulties. ...

• Word Count: 1797
• Approx Pages: 7
• Has Bibliography
• Grade Level: Undergraduate

Grade 1: no loss of consciousness, transient confusion, and other symptoms that resolve in 15 minutes. Grade 2: no loss of consciousness, transient confusion, and other symptoms that require more than 15 minutes to resolve. ... There is no clinical evidence that shows that shows that currently available protective equipment will prevent concussions. ... Starting June 1 headgear will no longer be used in boxing competitions for amateur, elite male boxers. ... Although advanced medical breakthroughs are easing the load when it comes to dealing with concussions, the injury is still a threat to ma...

• Word Count: 1584
• Approx Pages: 6
• Has Bibliography
• Grade Level: Undergraduate

Anyone who wanted a quick joint to ease their mind before a 9:00 AM Advanced Writing and Literary Techniques class would be charged an outrageous government tax to buy it, instead of risking life and limb to illegally purchase one from some guy named Karl who doesn't deserve to share the air he or she breathes in let alone their hard earned money. ... Countless individuals waste away each and every dire day like rotting yak corpses as they wait in a long list of people who have increasing anxiety and growing hatred towards their government because of the meager reason that no one will hir...

• Word Count: 1724
• Approx Pages: 7
• Grade Level: Undergraduate

When employees quit, they will no longer be authorized to log into the employee portal. ... There is no I in teamwork, therefore it's important to promote teamwork by instilling trust in co-workers. ... Since employees feel more at ease to express their issues, the open door policy is the quickest access to information. ... No employee will be able to access any personal information from a specific customer unless the customer scans their finger. ... No matter what there is going to be positive and negative outcomes. ...

• Word Count: 1272
• Approx Pages: 5
• Has Bibliography
• Grade Level: Undergraduate