The document discusses various topics related to cyber insurance and cyber risks. It reports on startling cybercrime numbers from Australia's cybercrime reporting network, and how Lloyd's is appealing to brokers to help standardize cyber risk data collection. It also discusses how the Australian and US governments will strengthen their partnership to combat cybercrime, and predictions that cyber insurance in Asia will significantly increase in the next few years.
Creating Seamless User Experiences in Website DesignHub & Spoke
User experience design is a collaborative process involving several disciplines that creates design products users want to use to interact with your business, regardless of the platform they are delivered on. In lighter terms, that means user experience places focus on giving your company a unified message creating a brand users feel comfortable with and want to engage with.
Lino Schildenfeld presented on APEX plugins. He discussed how plugins enable extending the APEX framework by adding highly customizable components that enrich applications and the user interface. Plugins appear and behave like native regions, items, and dynamic actions. They can be used to share functionality between applications and developers. He provided examples of existing plugins and tips for creating your first plugin, including using packaged apps, existing plugins, and JavaScript, PL/SQL, and APEX APIs.
This resume summarizes the applicant's skills, work experience, and education. The applicant has over 5 years of customer service experience handling inquiries and resolving issues for a telecommunications company. They also have experience as a cashier and crew member at a university canteen. Their education includes a Bachelor's degree in Political Science from the University of Makati. References are available upon request.
Viswanadh Panchagnula is an IT expert with over 9 years of experience providing production support and conducting root cause analysis for issues in banking and insurance applications. He has extensive experience supporting the BASE24-eps system at ACI Worldwide Solutions and also supported applications like BASE24-eps, Payments Manager, and Siebel ERP at prior roles at Cognizant Technology Solutions and KeyBank. His technical skills include UNIX, shell scripting, SQL, and tools like Job Scheduling Console and SQL Navigator.
This document provides information on gerunds and infinitives in English. It discusses when to use gerunds and infinitives after certain verbs and prepositions. Some examples of proper usage include using a gerund as the subject of a sentence or after verbs like "like" and "enjoy." Infinitives are used after modal verbs and to express purposes or intentions. The document also provides exercises for learners to practice identifying and using gerunds and infinitives correctly in different contexts.
Este documento presenta una introducción a la estructura atómica y los modelos atómicos a través de la historia. Comienza explicando la composición básica de los átomos y luego resume brevemente los modelos atómicos de Dalton, Thomson, Rutherford, Bohr, Sommerfeld, Schrödinger y Dirac. Concluye describiendo el modelo atómico actual basado en la mecánica cuántica y la teoría cuántica de campos.
Are you considering a website redesign? Our checklist will help guide you along the process, including benchmarking, SEO, design considerations and your competition.
El documento presenta información sobre una prueba de evaluación para grado 11 que incluye ejemplos de preguntas de matemáticas, lectura crítica, ciencias naturales, sociales y ciudadanas e inglés. Además, proporciona detalles sobre la construcción y validación de las pruebas del ICFES.
The music video tells the story of a woman who catches her boyfriend cheating. She breaks up with him and cuts her hair short. She then joins the marines and undergoes training. Flashbacks show moments from her previous relationship. The target audience is women aged 16-35, as the video portrays the strength and independence of overcoming a breakup without needing a man. Through techniques like costuming, editing, and cinematography, the video aims to promote confidence in women.
The document discusses various topics related to cyber insurance and cyber risks. It reports on startling cybercrime numbers from Australia's cybercrime reporting network, and how Lloyd's is appealing to brokers to help standardize cyber risk data collection. It also discusses how the Australian and US governments will strengthen their partnership to combat cybercrime, and predictions that cyber insurance in Asia will significantly increase in the next few years.
Creating Seamless User Experiences in Website DesignHub & Spoke
User experience design is a collaborative process involving several disciplines that creates design products users want to use to interact with your business, regardless of the platform they are delivered on. In lighter terms, that means user experience places focus on giving your company a unified message creating a brand users feel comfortable with and want to engage with.
Lino Schildenfeld presented on APEX plugins. He discussed how plugins enable extending the APEX framework by adding highly customizable components that enrich applications and the user interface. Plugins appear and behave like native regions, items, and dynamic actions. They can be used to share functionality between applications and developers. He provided examples of existing plugins and tips for creating your first plugin, including using packaged apps, existing plugins, and JavaScript, PL/SQL, and APEX APIs.
This resume summarizes the applicant's skills, work experience, and education. The applicant has over 5 years of customer service experience handling inquiries and resolving issues for a telecommunications company. They also have experience as a cashier and crew member at a university canteen. Their education includes a Bachelor's degree in Political Science from the University of Makati. References are available upon request.
Viswanadh Panchagnula is an IT expert with over 9 years of experience providing production support and conducting root cause analysis for issues in banking and insurance applications. He has extensive experience supporting the BASE24-eps system at ACI Worldwide Solutions and also supported applications like BASE24-eps, Payments Manager, and Siebel ERP at prior roles at Cognizant Technology Solutions and KeyBank. His technical skills include UNIX, shell scripting, SQL, and tools like Job Scheduling Console and SQL Navigator.
This document provides information on gerunds and infinitives in English. It discusses when to use gerunds and infinitives after certain verbs and prepositions. Some examples of proper usage include using a gerund as the subject of a sentence or after verbs like "like" and "enjoy." Infinitives are used after modal verbs and to express purposes or intentions. The document also provides exercises for learners to practice identifying and using gerunds and infinitives correctly in different contexts.
Este documento presenta una introducción a la estructura atómica y los modelos atómicos a través de la historia. Comienza explicando la composición básica de los átomos y luego resume brevemente los modelos atómicos de Dalton, Thomson, Rutherford, Bohr, Sommerfeld, Schrödinger y Dirac. Concluye describiendo el modelo atómico actual basado en la mecánica cuántica y la teoría cuántica de campos.
Are you considering a website redesign? Our checklist will help guide you along the process, including benchmarking, SEO, design considerations and your competition.
El documento presenta información sobre una prueba de evaluación para grado 11 que incluye ejemplos de preguntas de matemáticas, lectura crítica, ciencias naturales, sociales y ciudadanas e inglés. Además, proporciona detalles sobre la construcción y validación de las pruebas del ICFES.
The music video tells the story of a woman who catches her boyfriend cheating. She breaks up with him and cuts her hair short. She then joins the marines and undergoes training. Flashbacks show moments from her previous relationship. The target audience is women aged 16-35, as the video portrays the strength and independence of overcoming a breakup without needing a man. Through techniques like costuming, editing, and cinematography, the video aims to promote confidence in women.
Contabilitatea Veniturilor și cheltuielilor întreprinderii.pdf
Anexa 1 c
1. ANEXA 1 C) EVALUAREA LA INVENTAR SI PREZENTAREAELEMENTELOR IN
BILANT
OMFP 3055/2009 trateaza evaluarea la bilant in stransa corelatie cu rezultatele evaluarii
„ In scopul intocmirii situatiilor financiare anuale, entitatile trebuie sa procedeze la
inventarierea si evaluarea elementelor de natura activelor, datoriilor si capitalurilor proprii.
In situatiile financiare anuale elementele de natura activelor, datoriilor si capitalurilor
proprii se reflecta si se evaluaeaza la valoarea contabila , pusa de acord cu rezultatele
inventarierii.
In intelesul prezentelor reglementari , valoarea contabila a unui activ este valoarea la care
acesta este recunoscut dupa ce se deduc amortizarea acumulata, pentru activele amortizabile,
si ajustarile acumulate din depreciere sau pierdere de valoare”
EVALUAREA LA INVENTARIERE
A) Imobilizari corporale si necorporale
B) Stocuri
C) Creante si datorii
D) Trezorerie si titluri
2. ANEXA 1 D) EVALUAREA LA DATA IESIRII DIN ENTITATE
Reguli de evaluare:
-„La data iesirii din entitate sau la darea in consum ,bunurile se evalueaza si se scad din
gestiune la valoarea lor de intrare sau valoarea la care sunt inregistrate in contabilitate(EX:
valoarea reevaluata pentru imobilizarile corporale care au fost reevaluate sau valoarea justa
pentru valorile mobiliare pe termen scurt admise la tranzactonare pe o poata reglementata)
Activele constatate minus in grstiune se scot din evidenta la data constatarii lipsei acestora
La scoaterea din evidenta a activelor,se reiau la venituri ajustarile pentru depreciere sau
pierdere de valoare aferente acestora”
3. 1. ASPECTE GENERALEPRIVIND ACTIVELECIRCULANTE
a) Definitii si delimitari privind activele circulante
Un activ se clasificadreptactivcirculantatunci cand:
a) Se asteaptasa fie realizatsaueste detinutcuintentia de afi vandutsau consumatin
cursul normal al ciclului de exploatare al entitatii
b) Este detinut,inprincipal inscopul tranzactionarii
c) Se asteaptaa fi realizatintermende 12 luni de la data bilantului
d) Este reprezentatde numerarsauechivalentede numeraracaror utilizare nueste
restrictionata
TOATE CELELALTE ACTIVEREPREZINTA ACTIVEIMOBILIZATE.
Pentrua fi clasificate incategoriaactivelorcirculante,unelementtrebuie fie sase realizeze( sase
transforme innumerarsauechivalente de numerarprinconsum, vanzare sauincasare) intr-un
orizontde timpde 12 luni de ladata bilantului sauincursul ciclului de exploatare,fie saaibadeja
formade numerarsau echivalente de numerar.
Unele elemente precumstocurile si creantelecomercialese realizeazaincadrul cicluluide
exploatare,care,inanumite cazuri ,poate fi mai lungdecat durataex financiar.Chiarsi asa ele sunt
alocate inbilantactivelorcirculante ( doarcreantele se prezintaseparatcele care auo scadentade
12 luni de la data bilantului)
Indicii privindnaturaelementelorrecunoscute caactive circulante si destinatia(utilitatea) acestora.
Ciclul de exploatare=perioadade timpdintre achizitionareaactivelorcare suntdestinate procesariisi
finalizareaacestorainnumerarsauechivalente de numerar.
Ciclul de exploatare=incepe lamomentul incare entitateaalocaresurse pentruachizitionareade
mf,materii prime si consumabile si se continuacuetapele de consum, obtinereaproductiei, lucrarilor
si serviciilor,stocareaproductiei,pregatireamf saua productiei invedereavz,vzpe creditsi incasarea
la scadentainitiereaunui nouciclude exploatare
Echivalente de numerar=investitiilefinanciare pe termenscurt,extremde lichide,care suntusor
convertibile innumerarsi suntsupuse unui riscnesemnificativde schimbare avalorii.NUFACE
OBIECTUL UNEI PREZENTARIDISTINCTEIN BILANT.SUNT ASIMILATE INVESTITIILORFINANCIAREPE
TERMEN SCURT TITLURI DETINUTE IN SCOP SPECULATIV
Structura activelorcirculante:
a) Stocuri,inclusivvaloareaserviciilorprestate pentrucare nua fostintocmitafactura
b) Creante
c) Investitiipe termen scurt
d) Casa si conturi la banci
Aspecte generalepvevaluareaactivelorcirculante,darsi detalierearegulilorde evaluare pt
fiecare categorie de active circulante.
Activele circulantetrebuie evaluatelacostul de achizitie saucostul de productie,dupacaz,cu
respectareaprevederiloralin2
Ajustarile de valoare se facpentruactiveleciculanteinvedereaprezentarii acestoralacea
mai mica valoare de piatasau , incircumstante speciale,laoaltavaloare minimaatribuibila
acestorala data bilantului.