(1) Add up to subsidiary and equity method income.
IFRS demands consolidated financial statements and applies equity method to make financial statements.
Before introducing IFRS, equity method income is reflected in non-operating income, but after introducing IFRS, it is reflected in operating income.
environment and develop skills. H&M which has the biggest markets in the world has 3 big policies for human resources management. The Medias applaud H&M’s system. However, there are also merits and demerits of each brands human resources management. There are many big and famous SPA brands in the world and Korean SPA brands are new born brands yet but they are becoming popular these days.
1. INTRODUCTION TO THE INDUSTRY
Oil refining business began commercial operation of its 1st oil refinery. It has expanded facilities on two occasions, and today, oil refining business is a refining capacity of almost 580,000 barrels/day and keeping pace with such achievements, the common oil refining business operates light oil desulfurizing facilities and gasoline manufacturing facilities. Oil
Tidal stream generators (TSGs) make use of the kinetic energy of moving water to power turbines, in a similar way to wind turbines that use moving air.
A TSG is a machine that extracts energy from moving masses of water, or tides.
Energy can be captured from tidal streams using two methods,
Tidal fences and Tidal turbines.
Dynamic tidal power or DTP is a new an
I. Introduction
Nowadays, the economic change, high degree of competition, and the risk of businesses are getting severe. So we have to remember the importance of a marketing strategy to achieve superiority of the business administration. An efficient marketing strategy comes from marketing planning, execution, and control based on precise marketing informations.
Therefore, the marketing inform
Radio frequency identification, or RFID, is a generic term for technologies that use radio waves to automatically identify people or objects. There are several methods of identification, but the most common is to store a serial number that identifies a person or object, and perhaps other information, on a microchip that is attached to an antenna. The chip is called a RFID transponder or a RFID ta
Does that reduce the desire for re-employment 실업급여 제도?
In a case of United Kingdom, they decided to merged a several welfare system to one category called “Universal Credit”. UK government argue that it can reduce the managing capital, and then can use that capital to another like Work Programme. But does it really have only the merit? Is there any demerit of this reform?
demerits of such industry.
Online shopping is a kind of subcategory of electronic commerce (or e-commerce) which in turn is a subcategory of electronic business (or e-business). E-business is defined as the “utilization of information and communication technologies in support of all the activities of business.” E-business enables firms to bond their internal and external activities more ef
demerit of free-market system,
- discriminate each economic system by using criterion like possession of the means of production, allocation of resources.
- understand that apparant background of mixed economic system what is the main current in modern economic system.
7. Matters That Requires Attention
- Dwell on difference of standard that distinguish capitalistic/socialistic ec
demerit of free-market system,
- discriminate each economic system by using criterion like possession of the means of production, allocation of resources.
- understand that apparant background of mixed economic system what is the main current in modern economic system.
7. Matters That Requires Attention
- Dwell on difference of standard that distinguish capitalistic/socialistic ec