and the balance sheet. Net earnings from the income statement is the figure from which the information on the CFS is deduced. As for the balance sheet, the net cash flow in the CFS from one year to the next should equal the increase or decrease of cash between the two consecutive balance sheets that apply to the period that the cash flow statement covers.
e. Check the main accounting policies
THE "SUPREMACY CLAUSE" 연방법률 우위의 원칙
문서이자, 미국의 법, 그리고 권위 아래의 조약들인 주 헌법의 6조는 "지상 최고의 법"일 것이다. 국가의 모든 공무원들은 헌법에 지지할 것을 맹세해야 한다. 주는 국가의 권력을 무효화하기 위하여 그들의 권력을 사용할 수 없다.
THE ORIGINAL SCOPE OF FEDERALISM 연
and profit and economic reality more accurately on the financial statement.
Another interesting fact is that the book value of equipments and supplies is “zero” as of September 30th, 2009. If the company finished depreciation of equipments, the accumulated amount of depreciation cannot be zero and should be appropriated as net book value. But the fact that balance about equipments and suppli
and last year’s bad situation, the company managed to generate more cash in 2009. However, considering the fact that most of its cash inflow consists of amortization of intangible assets which make company’s cash flow better, Korean Airlines needs to do better in the future to earn more from their operation.
Secondly, we need to check the amount of cash flows from investing activities. In
Thirdly, the special governmental structure or system of Joseon dynasty had contributed to its longevity by diminishing the possibilities of illegality and corruption occurring. ‘Three Offices’ is a good example. Three Offices is a collective name for three offices that functioned as major organ of press and provided checks andbalance on the king and the officials. While modeled after Chines
and south korea. south korea adminstration based on a presidential system run all politics with responsibility. There is checks andbalances by dividing the adminstration and the legislative branch. On the other side coin, Germany is a parliamentary government. a cabinet is organized based on trust of assembly and a prime minister have a politcal power. So, there is cooperation of parliamentary
and an aristocracy. Concept of "the common" was excluded from argument of freedom until Rousseau.
2. Montesquieu : The Spirit of Laws
Mixed government : Montesquieu argued that a mixture of monarch, aristocracy, and democracy is most preferable. Mixed government is a dispensation which separate branches of government keep their eyes on one another in a system of checks andbalances. Alt
and improve?
A. Expansion and improvement of measurement index for effective achievement of corporate objective
□ Background
Enforcement of connection between corporate objective/strategy and index
Availability improvement of attainment of goal
□ Contents
Securing balance between quantitative/immeasurable assessment importance by extension of weighted index
- Increasing the wei
1. unitary state, federal state, confederation - 차이점
1) unitary state
통치권이 중앙의 단일국가에 집중한 국가로서, 연방국가는 연방을 구성하는 지방이 국가구성의 단위체를 이루어 자주적인 조직과 권한을 가지지만 단일국가는 그러한 성격은 없고, 국가의 기본법에 의해 지위와 권한만을 가진다.
2) federal st
and contingencies.
Provisions are recognized at the present value of cash flows that are expected to occur to accomplish current obligations. Increase in provisions will be reflected on the profit of the year as finance cost. The company check the balance of provisions every reporting date and adjust them to the best estimation they can make.
(c) Assess the impact of IFRS on the financial sta