(1) What is material?
Certain provisions of the SEC apply only to matters that are “material” to the financial condition of the company. Therefore, interpretation and application of those provisions relates to the issue of “what is material”.
Item 101 of Regulation S-K requires that companies must disclose material effects that compliance with environmental law will have on earnings, c
③ Growth measures
On the income statement, revenue, net income, and operating income has increased for the recent three years. In addition, a cash flow from operating activities is positive and investment continued.
④ Market value of stock price
We think price of stock will be higher because earning per share (EPS) is high as 15.15. Price earning rate (PER) is 20.08 and it is lower th
4-2. LAC 기록관 기술 요소와 ISAD(G) 비교 분석
① 표제 : Title
② 일자 : Date(s)
③ 기술계층 : File part of, Series consists of, Series part of
④ 기술단위의 규모와 매체 : Extent
⑤ 범위와 내용 : Scope and content
⑥ 열람조건 : Conditions of access
⑦ 수집/인수 직전의 출처 : Accession
⑧ 검색도구 : Finding aid
⑨
(2) Long Term Care in Korea
In July 2008, Korea introduced social insurance for long-term care. There are several
important demographic and social changes leading to the introduction of long-term care
(LTC) insurance, including the rapid ageing of population as a result of the increase in life expectancy and the sharp decline in fertility. Total fertility rate is below 1.1 in 2005 (NSO,2007).
Ⅲ. Characteristics of New Pension System in Chile
1. Individual Capitalization Accounts (ICA)
In Chile, they have pension system that subscribers pay back from their individual accounts after retirement. Therefore this account have no income redistribution among inter-layers and no income transfer between generations that exist in korean pension system. ICA's contributions are not inc
The scene at Six D.O.G.S in Athens.
It’s hard to believe that only six or seven years ago, this shop-filled area — known by the somewhat unwieldy title of the “historic commercial triangle” — was a virtual wasteland for night life. Back then, after the bustling daytime crowds dispersed, the triangle went dark.
“In the center of Athens there was nothing, just these really c
My assessment
K-Mart should get out of its rural markets where it is threatened by Wal-Mart, and leverage its significant urban presence to provide clothing, cosmetics, housewares, and entertainment products specifically tailored to the ethnic communities in those areas. Kmart has not been able to clearly define itself in terms of customer expectations. The addition of brand-name house ware and
2. Daily Record of Negotiation between Labor and Management
This labor-management negotiations process of April 1st Kumho tire sent the process which is difficult.
The last year group fell into to crisis and from the etc. this year beginning which reduces the production volume of the factory the situation which is critical occurred. The company manager suggests pay cuts and reducing its wo
Reason for polygamy even in this world
Polygamy in the olden and the modern tradition. Polygamy is a system of multiple marriage in which a man is able to have more than one wife.
In the olden days where farming was major industry to many families, men were engaged into numerous marriage to enlarged their families. In those days, larger the family, the biggest farms and richest. Those was the d
1. What is public enterprise?
* Definition
Public enterprise means corporate economic entity that all assets owned by the Public and registered according to law.
Public enterprise has both characteristics of profit-making corporate and public corporate as a form of Production and operation organization. The pursuit of profit reflects the preservation and appreciation of public assets. The publ