What are the Laws that affect distribution channel membersSolutionDesp.docx
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What are the Laws that affect distribution channel members Solution Despite remarkable growth of the Egyptian economy during the last ten years, unequal treatment before law and unfair distribution of wealth led to the Revolution on January 25, 2011. The Revolution affected investment in Egyptian markets and reforming business laws has become essential to restore confidence in Egyptian markets, specifically the Capital Market and Investment Laws. These two branches of business law have undergone many developments over the years, which have improved them significantly; however, compliance with the law remains a major concern. Toward this goal, this Article surveys the economic activity in Egypt from a legal perspective. The purpose is to evaluate Egyptian laws affecting economic activity by analyzing the effectiveness and shortcomings of the relevant laws and proposing the necessary amendments to them in the light of Revolution .
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4 7Effects of Inflation Accounting on Financial Ratios:
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Introduction
The users of financial information, such as current and potential investors, creditors, lenders,
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© 2009 The Icfai University Press. All Rights Reserved.
Effects of Inflation Accounting
on Financial Ratios: An Empirical Analysis
of Non-Financial Firms
Listed on Istanbul Stock Exchange
Nalan Akdogan*, Rafet Aktas** and Seyfettin Unal***
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in Turkey. Despite a relatively long history of discussions on the subject, inflation
accounting was adapted in the Turkish accounting practice only recently. Therefore,
this created an opportunity to examine the results of implementation and to make
meaningful comparisons between historical and inflation-adjusted financial statements
of firms. An analysis of t-test on the means of financial ratios has been conducted on
non-financial firms listed on Istanbul Stock Exchange (ISE). The results reveal that a
statistically significant change for the whole sample occurs only on Total Assets
Turnover (TAT). Regarding the industry-specific outcomes, significant changes are
observed in non-metallic mineral products industry for total assets turnover and debt
ratio. On the whole, the study provides useful insights from the industrial point of view
and carries important implications for firms from different industries, as well as financial
analysts.
* Professor, Baskent University, Turkey. E-mail: [email protected]
** Assistant Professor, Dumlupinar University, Turkey. E-mail: [email protected]
*** Assistant Professor, Dumlupinar University, Turkey. E-mail: [email protected]
The Icfai University Journal of Accounting Research, Vol. VIII, No. 2, 20094 8
All these parties strove hard for finding better ways to deal with inflation matters.
Despite early works, until the World War I, major accomplishments on the subject have been
poss ...
G2115664
The document discusses accounting disclosure and its role in supporting the efficiency and effectiveness of control over public money in Libya. It finds that auditors of Libya's Supreme Audit Institution (SAI) recognize the importance of applying international disclosure standards, but the institutions they audit do not adequately follow these standards in their financial reporting. As a result, the SAI's oversight is negatively impacted due to a lack of important data and information. The study aims to further examine auditor awareness of disclosure standards and the role of disclosed data quality in facilitating the SAI's audit process.
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What is entropy- What is its significance for engineering devices and.docx
What is entropy? What is its significance for engineering devices and processes?
Solution
Entropy is a thermodynamic quantity representing the unavailability of a system\'s thermal energy for conversion into mechanical work, often interpreted as the degree of disorder or randomness in the system. The entropy of a substance is real physical quantity and is a definite function of the state of the body like pressure, temperature, volume of internal energy.
Significance- the significance of entropy revolves around the stability of a system/reaction. the higher the entropy, the more unstable the system/reaction. from the third law of thermodynamics we know that the entropy of a crystalline solid is zero at the absolute temperature (0 K). thus this is the most stable form of a substance. An increase in entropy implies a transition from on ordered to a less ordered state of affair.
.
What is an income statement and what information does it communicate-S.docx
What is an income statement and what information does it communicate?
Solution
Answer: Income statement:The income statement is one of the three primary financial statements used to assess a company’s performance and financial position (the two others being the balance sheet and the cash flow statement). The income statement summarizes the revenues and expenses generated by the company over the entire reporting period.
Net income=Revenue-Expenses
It communicates about:
Revenue is the money that a company takes in.
Expenses are the money that a company pays out.
Net income is the amount of money that is left after a company subtracts their expenses from their revenue.
.
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Globalisation and the integration of industry in the region
This document discusses globalization and the integration of transition economies in Central and Eastern Europe into the global economy. It finds that while transition economies have made remarkable progress in integrating over the last decade, there are still significant differences between countries. Countries that implemented sound macroeconomic reforms and structural adjustments have integrated further and stabilized faster, while countries with uneven reforms still struggle with macroeconomic stability. Overall, transition economies have become increasingly integrated through international trade, investment and production, but challenges remain to fully transform their economies to competitive market systems.
BCM REVIEW AND RECOMMENDATIONS ON THE DRAFT CORPORATE INCOME TAX LAW
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The Legislative and Tax Working Groups of the Business Council of Mongolia submitted comments regarding Mongolia's draft Corporate Income Tax Law. They recommend postponing discussion of the draft law to allow further review of its business implications. They identify several concerns with provisions that could negatively impact new businesses, the stock exchange, mining companies, and foreign investment. The draft law may also lack clarity and omit effective provisions, risking misuse or legal disputes. They request further contact to distribute comments from their full Working Groups.Taxation Reforms - Palash Das
This document provides an overview and analysis of taxation reforms in India. It discusses how the Indian tax system has evolved since the 1990s through various reforms aimed at increasing revenues, lowering rates, and reducing distortions. While reforms have had some successes, challenges remain. The tax system remains heavily reliant on indirect taxes and marginal tax rates remain relatively high, though average effective rates are lower. Further reforms are needed to broaden the tax base and lower distortions to encourage investment and growth.
Public Economic Enterprises in Turkey
Public economic enterprises (PEEs) played an important role in Turkey's early economic development but have become a drag on the economy in recent decades. PEEs face numerous problems, including political interference in operations, weak personnel policies, insufficient oversight, and inefficient decision-making. They also place a financial burden on the government and limit competitiveness. PEEs are classified as state economic enterprises or institutions and are established, owned, and audited by various government bodies and agencies.
Determinants of tax compliance behavior in ethiopia the case of bahir dar cit...
This document examines the determinants of tax compliance behavior in Ethiopia, specifically in Bahir Dar City. It used a survey of 201 taxpayers to analyze factors like perception of government spending, fairness of the tax system, penalties, financial constraints, policy changes, and social influences. The results found that these factors significantly affected tax compliance, but gender and audit probability did not. Additionally, older taxpayers were found to comply less if they felt the tax system was unfair or recent policy changes were unfavorable. In summary, it identified several perceptual and situational factors that influence tax compliance in Bahir Dar City, though not demographic factors like gender.
International Journal of Business and Management Invention (IJBMI)
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online.
Does Financial Development Cause Economic Growth in Egypt?
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Liberalizationprivatizationglobalization 091029131231-phpapp02
Rajiv Gandhi's government began liberalizing India's economy in the mid-1980s, with further radical liberalization and integration with the global economy beginning in 1991 under P.V. Narasimha Rao. The 1991 New Industrial Policy aimed to make the economy more market-oriented and reduce licensing, public sector involvement, foreign investment barriers, and trade restrictions. It deregulated many industries, reduced tariffs, allowed more foreign participation in equity and technology, and privatized some state-owned enterprises. The changes marked a significant shift away from India's earlier centralized and protected economy.
ITB Issue_12_11Aug2015_Lowres
This document discusses how three megatrends - transparency, technology, and talent - are transforming indirect taxation. Transparency is increasing tax authority scrutiny and changing business models. Technology such as 3D printing will radically alter supply chains, challenging indirect tax systems. A shortage of tax talent means the indirect tax function must adapt. The trends are influencing economic growth, government policy, and how businesses navigate indirect tax.
Procedural inefficiency growth head wind that should be eliminated so fast f...
The document discusses procedural inefficiency as a major impediment to Ethiopia's economic growth and achievement of its development targets. It highlights findings from reports by the World Bank and other organizations that identify inefficient bureaucracy, foreign currency regulations, lack of infrastructure, and corruption as significant barriers, especially for small and medium enterprises. The document argues that addressing issues like these through reforms, streamlining procedures, adopting e-commerce and e-signatures, and improving implementation will be crucial for Ethiopia to realize its potential as a manufacturing powerhouse and meet its goals for structural economic transformation.
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Ethiopia's economy is thriving. The economy would have been pushed many steps further if the procedural efficiency concerns would have been addressed in time. So, this article highlights the procedural inefficiency concerns to the economy for public attention
The Effect Of Profitability, Company Size, Auditor Reputation, And Leverage O...
ABSTRACT : Audited financial statements are one of the information that plays an important role in the
investment business in the capital market. The audit completion process also affects the quality of financial
reports. This reflects the importance of timeliness in presenting financial reports to the public. Various
constraints that affect timeliness can come from internal and external companies. Therefore this study aims to
determine the effect of profitability, company size, auditor reputation, and leverage on Audit Delay in Property
and Real Estate Companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses secondary
data that can be accessed through the Indonesia Stock Exchange website (www.idx.co.id) in the form of
financial reports and company annual reports. The data analysis technique used is the classical assumption test,
t test, F test and multiple regression analysis using SPSS software (Statistical Package for the Social Science)
version 26. The sample of this study consisted of 88 companies in the Property and Real Estate Sector and the
sampling method was carried out by purposive sampling method. Using this method, a sample of 21 companies
was obtained with an observation period of 3 years (2019- 2021). The results of this study show that company
size has an effect on audit delay while profitability, auditor reputation, and leverage have no effect on audit
delay.
KEYWORDS: audit delay, profitability, company size, auditor reputation, and leverage.
[Interreg YESS] Mobilizing the startup ecosystem of Epirus - Chamber of Aetol...
Presentation from the event Mobilizing the Startup Ecosystem of Epirus, Ioannina, 03-04-2019 in the frame of Interreg YESS
Globalization
This document discusses globalization and the integration of transition economies in Central and Eastern Europe into the global economy over the past decade. It analyzes how transition economies have integrated through trade and financial flows. While progress has been made, there are still disparities among countries. The next phase of transition will require continuing structural reforms focused on strengthening institutions and governance. This includes improving infrastructure, education, the business environment and reducing poverty. UNIDO can help by supporting sustainable industrial policies, private sector and SME development, technology promotion and capacity building.
4 7Effects of Inflation Accounting on Financial RatiosAn Em.docx
4 7Effects of Inflation Accounting on Financial Ratios:
An Empirical Analysis of Non-Financial Firms Listed on Istanbul Stock Exchange
Introduction
The users of financial information, such as current and potential investors, creditors, lenders,
suppliers, customers, employees, government authorities and public, need relevant and reliable
information about the financial position, performance and changes in the financial position of
firms for making economic decisions. Inflation, on the other hand, distorts financial information
by creating an impact on the firm’s operational and financial results. In a hyperinflationary
economy, reporting of operating results and financial position without restatement is misleading
and thus is not useful (International Accounting Standards 29, code 2). Therefore, it is necessary
that financial statements reflect the true picture and are free from the negative effects of
inflation.
Starting in the first half of the 1970s, a continuous rise in oil prices has generated interest
towards inflation accounting. The issue quickly caught the attention of a number of countries
and many of its aspects have been examined by officials, academia and accounting professionals.
© 2009 The Icfai University Press. All Rights Reserved.
Effects of Inflation Accounting
on Financial Ratios: An Empirical Analysis
of Non-Financial Firms
Listed on Istanbul Stock Exchange
Nalan Akdogan*, Rafet Aktas** and Seyfettin Unal***
The study analyzes the effects of recently introduced practice of inflation accounting
in Turkey. Despite a relatively long history of discussions on the subject, inflation
accounting was adapted in the Turkish accounting practice only recently. Therefore,
this created an opportunity to examine the results of implementation and to make
meaningful comparisons between historical and inflation-adjusted financial statements
of firms. An analysis of t-test on the means of financial ratios has been conducted on
non-financial firms listed on Istanbul Stock Exchange (ISE). The results reveal that a
statistically significant change for the whole sample occurs only on Total Assets
Turnover (TAT). Regarding the industry-specific outcomes, significant changes are
observed in non-metallic mineral products industry for total assets turnover and debt
ratio. On the whole, the study provides useful insights from the industrial point of view
and carries important implications for firms from different industries, as well as financial
analysts.
* Professor, Baskent University, Turkey. E-mail: [email protected]
** Assistant Professor, Dumlupinar University, Turkey. E-mail: [email protected]
*** Assistant Professor, Dumlupinar University, Turkey. E-mail: [email protected]
The Icfai University Journal of Accounting Research, Vol. VIII, No. 2, 20094 8
All these parties strove hard for finding better ways to deal with inflation matters.
Despite early works, until the World War I, major accomplishments on the subject have been
poss ...
G2115664
The document discusses accounting disclosure and its role in supporting the efficiency and effectiveness of control over public money in Libya. It finds that auditors of Libya's Supreme Audit Institution (SAI) recognize the importance of applying international disclosure standards, but the institutions they audit do not adequately follow these standards in their financial reporting. As a result, the SAI's oversight is negatively impacted due to a lack of important data and information. The study aims to further examine auditor awareness of disclosure standards and the role of disclosed data quality in facilitating the SAI's audit process.
MRTP (Monopolies and Restrictive Trade Practices) Act
The Monopolies and Restrictive Trade Practices (MRTP) Act came into force in 1970 in India to prevent concentration of economic power and control monopolies. It aimed to protect consumer interests and ensure fair competition. However, due to scarce resources and lack of clearly defined procedures, it was not effective in dealing with anti-competitive practices. Further, the changing economic environment post-1991 reforms required changes to the MRTP Act. It was subsequently replaced by the Competition Act of 2002 to address these issues and align with India's liberalized economy.
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Ethiopia Macroeconomic Handbook 2011-12 DEC 30 2011r2
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(A)IntroductionFinancial Statements of a company is the presenta.pdf
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Globalisation and the integration of industry in the region
Globalisation and the integration of industry in the region
BCM REVIEW AND RECOMMENDATIONS ON THE DRAFT CORPORATE INCOME TAX LAW
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What is entropy? What is its significance for engineering devices and processes?
Solution
Entropy is a thermodynamic quantity representing the unavailability of a system\'s thermal energy for conversion into mechanical work, often interpreted as the degree of disorder or randomness in the system. The entropy of a substance is real physical quantity and is a definite function of the state of the body like pressure, temperature, volume of internal energy.
Significance- the significance of entropy revolves around the stability of a system/reaction. the higher the entropy, the more unstable the system/reaction. from the third law of thermodynamics we know that the entropy of a crystalline solid is zero at the absolute temperature (0 K). thus this is the most stable form of a substance. An increase in entropy implies a transition from on ordered to a less ordered state of affair.
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What is an income statement and what information does it communicate-S.docx
What is an income statement and what information does it communicate?
Solution
Answer: Income statement:The income statement is one of the three primary financial statements used to assess a company’s performance and financial position (the two others being the balance sheet and the cash flow statement). The income statement summarizes the revenues and expenses generated by the company over the entire reporting period.
Net income=Revenue-Expenses
It communicates about:
Revenue is the money that a company takes in.
Expenses are the money that a company pays out.
Net income is the amount of money that is left after a company subtracts their expenses from their revenue.
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What is an intangible asset- Consider the characteristics- Provide an.docx
An intangible asset is an asset that cannot be physically touched but provides economic benefits to a firm. Examples include goodwill, patents, trademarks, and brand recognition. Intangible assets lack physical existence and are not financial instruments. They are recorded at cost if purchased or capitalized with direct development costs if internally created.
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What is Contingent Liabilities?
Solution
Contingent liabilities are those liabilities which are not liabilities as of now.
In future they may become liabilities. They are called contingent because they are not real.
Example: A bank shows all bank guarantees it has issued as contingent liabilities in its balance sheet. Reason: those bank guarantees may be invoked and may actually become liability in some unknown date in future.
Contingent liabilities are mentioned in balance sheet and annual report. There is a solid reason for the same. Suppose any contingent liability becomes a real liability in future then the stake holders in the company should not get surprised by sudden expense by the company.
Investors need to be informed of possible liabilities in future.
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What is CORBA- Give a brief Overview-SolutionThe CORBA- which stands f.docx
What is CORBA? Give a brief Overview.
Solution
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The communication between client and server is accomplished through a well-defined object-oriented interface. The Object Request Broker (ORB) determines the location of the target object, sends a request to that object, and returns any response back to the caller.
An Interface Definition Language (IDL) is the OMG standard used define the interface definitions or APIs, which provides a platform independent flexibility.
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Solution
Business strategies used by the world-famous Cirque du Soleil to tap employee creativity can be used by businesses for the same purpose, a top member of that organization told an audience at Society for Human Resource Management (SHRM) 2008 Global Conference and Exposition.
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What is black box testing?
Solution
Black Box Testing:-
Black box testing refers to the testing of an application or software, it is actually used to test the functionality of the particular software without actually connecting the software to the actual peers,which it will use when it will actually start working.
So in other words we can say that is a dummy kind of testing done before launching the Software or the Application to make sure that it is working up to the mark.
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What is an ETL plan that Ralph Kimball identifies from the 34 Subsystems that emphasize the most important within an organization.
Solution
The Extract-Transform-Load (ETL) system, that Ralph Kimball identifies from the 34 subsytems that emphasize the most important within an organization, is often estimated to consume 70 percent of the time and effort of building a data warehouse. But there hasn\'t been enough careful thinking about just why the ETL system is so complex and resource intensive.I think Everyone understands the three letters: You get the data out of its original source location (E), you do something to it (T), and then you load it (L) into a final set of tables for the users to query.The Ralph Kimball Group has been exposed to hundreds of successful data warehouses. Careful study of these successes has revealed a set of extract, transformation, and load (ETL) best practices.
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What is bit stuffing in CAN messages? Why do we use it ?
Solution
Bit stuffing is a provider for Error Handling when Transfer Layer instead of Physical Layer in Control Area Network (CAN).A Controller Area Network (CAN bus) is a vehicle bus standard designed to allow microcontrollers and devices to communicate with each other in applications without a host computer. It is a message-based protocol, designed originally for multiplex electrical wiring within automobiles, but is also used in many other contexts.
It serves two purposes
In CAN bit Synchronization happens with an edge. So inserting an edge after 5 consecutive homogeneous bits ensures synchronization of all nodes. When the receiver is receiving homogeneous bits it will not understand whether it is reading the bit. so to avoid resulting Bit error Bit Stuffing is used.
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What is a valid consideration for planning VLAN traffic across multiple switches? Explain in brief
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What is a valid consideration for planning VLAN traffic across multiple switches? Explain in brief
Solution
A valid consideration for planning VLAN traffic across multiple switches is that, a trunk connection is affected by broadcast storms on any particular VLAN that is carried by that trunk.
.
What is a reasons for using layered protocols- What is one possible di.docx
What is a reasons for using layered protocols?
What is one possible disadvantage of using layered protocols?
Solution
Reasons for using Layered protocols:
1. Layering of protocols provides well-defined interfaces between the layers, so that a change in one layer does not affect an adjacent layer.
2. The protocols of a network are highly complicated and designing them in layers make their implementation more feasible.
Possible disadvantage of using Layered Protocol:
Each layer potentially puts overhead both in terms of information stored in protocol headers and processing time.
.
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What is a single entry accounting system?
Solution
Single entry accounting system is considered as an incomplete system of recording financial transactions. Single entry system maintains only accounts of debtors, creditors and cash book Single entry accounting system is not based on concept of duality and thus is not self balancing. Chances of error are high. Single entry accounting system us generally used by small businesses as there are less formalities, simle to use and less expensive as compared to double emtry system. Single entry system requires less expertise. Single entry system is not preffered as it does not provide data for efficient planning to management, Less likely to detect threats and frauds and thus overall control suffers.
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What is a false positive and how could it be used to hide a real attack?
Solution
False positives are alerts generated by an IDS because it thinks it has detected a valid attack against a monitored system,but the attack really is not valid.False Positives are problems because they create alert noise that can hide a real attack,and then can send you a wild goos chases for attacks that never relly happened.
A False positive occurs when an IDS generates an alert on either
Network traffic that looks like an attack to the IDS,but isnot an attack.
A real attack that attack doesnot applyto the system being monitored.
A false negative is a real attack that was missed by the IDS, and therefore not alerted on.An IDS might miss an attack because the attack is not one it recognizes,becuse the IDS overwhelmed or because the attacker has successfully used a method of evading the IDS.
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What impact does font selection have on readability-SolutionFont selec.docx
What impact does font selection have on readability?
Solution
Font selection plays a vital role in the readability. With different sizes and types of fonts we differentiate between headings, sub headings and the content of the paragraph.
We can even differentiate between the definition, explanation and example of a particular content in particular context.
For comfortable reading, we must always choose simple font like Times, Times New Roman,Calibri etc.
Fonts can also be used to display the content in artistic way. Usually these font types will be artistic and attractive look and feel but very complex when it comes to the point of readability.
In this manner font selection has various impact on readability.some are very simple and soothing which provide ease of readability and some are very complex it terms of readability.
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What if Source One were to argue that it was merely an agent and was only responsible for gathering information... could Source One claim that its client is a principle, and therefore Source One is not responsible for the information request made by the client?
Solution
The attorney-client privilege has become one of the most complex
and therefore, litigated privileges.
1 This is due, in significant part, to the difficulties created by the concept of confidentiality.
2 From the creation and preservation of the privilege, to the development of the
facts to prove the legitimacy of the claim, the requirement of
confidentiality
3 has created time-consuming and costly responsibilities
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What function does “feedback” play in the work of the manager and how does accounting help the managers in this regard? Explain using examples to support your discussion.
Solution
Manager create value for employees in two ways. They remind employees of their value to the company. An employee gets motivation from manager\'s attitude and approach. Manager encourage employee feedback on any issue and let employees know that their opinions are taken seriously. Manager acts as the liaison between the executing staff and the employees.They create a dynamic workplace where employee feel that their opinions have vale to the company. This inspire employees to discover ways that are efficient to do their job.
Accouting help management in preparing financial data management, analysis and advice, financial report preparation, ensuring that all reporting deadlines are met.
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Stress is the body's response to any demand placed on it, whether caused by external or internal factors. It is the body's non-specific response to any demand for change that requires physical or mental adjustment or adaptation. Stress can arise from both positive and negative experiences.
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What does the host portion of an IP address designate?
A. The identity of the computer on the network
B. Which node on the subnetwork is being addressed
C. The network to which the host belongs
D. Which hosts the device can communicate with
Solution
A. The identity of the computer on the network
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What effect would the contamination by the following impurities have on the melting point of benzoic acid?
a. sand
b. benzoin
c. broken glass
d. pieces of insoluble cork
e. water
f. acetylsalicylic acid
Solution
There would be no effect on melting point of benzene of
Sand
Broken glass
And pieces of insoluble cork as they can no way interact chemically.
In case of benzoin and water, due to significant hydrogen bonding, melting point of benzene increases
For the case of acetylsalicylic acid, it does not increase because the acid hardly interact and form bond due to its large size and stearic hindrance.
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1- مُترجمة ترجمة تُناسب جميع المستويات
2- تحتوي على 78 رسم توضيحي لكل كلمة موجودة بالملزمة (لكل كلمة !!!!)
#فهم_ماكو_درخ
3- دقة الكتابة والصور عالية جداً جداً جداً
4- هُنالك بعض المعلومات تم توضيحها بشكل تفصيلي جداً (تُعتبر لدى الطالب أو الطالبة بإنها معلومات مُبهمة ومع ذلك تم توضيح هذهِ المعلومات المُبهمة بشكل تفصيلي جداً
5- الملزمة تشرح نفسها ب نفسها بس تكلك تعال اقراني
6- تحتوي الملزمة في اول سلايد على خارطة تتضمن جميع تفرُعات معلومات الجهاز الهيكلي المذكورة في هذهِ الملزمة
واخيراً هذهِ الملزمة حلالٌ عليكم وإتمنى منكم إن تدعولي بالخير والصحة والعافية فقط
كل التوفيق زملائي وزميلاتي ، زميلكم محمد الذهبي 💊💊
🔥🔥🔥🔥🔥🔥🔥🔥🔥
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