(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