provisioning
23. The Committee is promoting stronger provisioning practices through three related initiatives. First, it is advocating a change in the accounting standards towards an expected loss (EL) approach. The Committee strongly supports the initiative of the IASB to move to an EL approach. The goal is to improve the usefulness and relevance of financial reporting for stakeholders, incl
1. Introduce
A. National protection for the disabled is a national challenge. In Article 34 Section 5 of the Constitution, Protection of the country for the physically challenged are defined.
In 1981, The legislative history of disability policy in Korea as "Physically and Mentally Disabled Welfare Law," was began. And in 1990, "Disabled Employment Promotion Act" (13/01/1990) has been establish
by the recipient, whether it be anew activity or an ongoing one. Thru this device, government participates in the provision of a service, while leaving to anther entity the task of actual performance. Responsibility for providing the service thus is shared by multiple levels of government or by governments and private nonprofit entities. Grants are also offered by many private philanthropic
need to be consecutive. Third, the size of farmland is less than 30,000㎡ and the farmer have to own this farmland. The use of farmland is rice paddy, field and orchard. The farmland that used for actual agriculture is relevant to FRM. Farmland which is established to Limited real right are not allowed to join the FRM. (Ex : Mortgage, Seizing, provisional attachment, provisional disposition).
ⅠDescribe the company
Brief presentation of corporation
1. History and Vision
In 1966, the parent corporation of STX Pan Ocean - BumYang Shipping Company was founded, focusing on Marine Transportation. During 90’s the company developed a lot providing shipping and container services. In 2004, the company changed its name as ‘STX Pan Ocean’, and the following year, 14 July 2005, the com