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{課程?��?�?��??��學生�?��水准?�基礎、融?�於�?��?��??�的?�課?�師豐富經驗?�專?�,跟現代社?�,經濟?�文?�和?�展?�況?�著緊密?�關係,課程系統完整,豐富多樣�??�者喜見自己的?�作?�放?�港?�站??�?��社�??�廊 �?��大眾欣賞 Elders had been thrilled to see their artwork items exhibited with the Group Art Gallery while in the MTR station. ?�活?�?�小組中 ?�者聚精會神地?�芽??一起重溫昔?�日常�???Elders concentrated in choosing the tails with the bean sprouts in the Actions of Every day Living group to relive their housework in The nice old days. 彩虹人生 ?�術治療小組�??�者使?�不?�物質和?�料?�作?�畫 ?�彩繽紛 Elders created their artwork with distinct components in the Lifetime of Rainbow artwork therapy team. 29

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{eleven R eports Executive Director s Report one April March 2017 Encouraging Hand is about to accomplish 39 a long time of expert services caring for the needy senior citizens in Hong Kong because In 2018, we will likely be celebrating our 40 th anniversary. Up to now several years, Serving to Hand has actually been continuing to offer housing, care and concern for people who are in need of mattress Place and also care and aid to maintain them residing effectively. In Hong Kong, our 3 Continuum of Treatment Residences present treatment support 24 hrs all 12 months round for 363 elders with average level of frailty; our three Housing for that Elderly offer accommodation and psycho social support for 355 abled elders; our Holiday break Centre serves about fifty,000 senior citizens each and every year and our Working day Care Centre opens Monday via Saturday for 40 elders to come back on every day basis, so their members of the family may be reassured that their aged loved one are below good treatment for the duration of day time when they are necessary to function. Our Zhaoqing Dwelling supplies care and worry for more than 130 elders, both equally from Hong Kong and from Mainland China. We're capable to carry on our support since We now have an incredibly devoted workforce of Board associates who advised us on the varied governance concerns and guided us with their experience, know-how and expertise. Our devoted staff staff delivered the wanted providers with terrific treatment and concerns, with specifi c consideration on assuring the support attributes. Previously months, our Excellent Assurance (QA) Group has reviewed the Process Handbooks and issued quite a few Procedures and Techniques together with anti-sexual harassment, administration of violence scenario and fi re protection. To be certain staff members comprehend the various issues and our expectation if they tackle the circumstances, a series of coaching sessions have been done by professionals from your fi elds. Final calendar year we experienced a troublesome 12 months stabilizing the staff members group. The turnover amount remained higher when recruitment and replacement were being diffi cult and unpleasant. The scarcity of para healthcare professionals and entrance line treatment personnel has produced great issues on our fi nancial resources and service shipping.|請注?�:?�透過學校安排課程?�住宿將?�有註冊費用?�住宿安?�費?�生,兩?�費?�均?��?費的一?�份,費?�多寡依?�校規定?�有?�不同,�?確金額依學校?�佈?�定???�您認為?�己?�智?�財?�權?�到侵�?,並?�提?�申訴,請參?�我?�的?�權/?�慧財產權政�?66 2. Important ACCOUNTING POLICIES (Continued) h) Inventories (Ongoing) When inventories are bought, the carrying quantity of those inventories is recognised as an expenditure from the period through which the similar profits is recognised. The level of any create-down of inventories to net realisable price and all losses of inventories are recognised as an expenditure inside the period of time the write-down or reduction happens. The level of any reversal of any write-down of inventories is recognised as a discount in the level of inventories recognised as an expenditure while in the interval in which the reversal takes place. i) Hard cash and funds equivalents Hard cash and cash equivalents comprise income at lender and available, desire deposits with banks and also other economical institutions, and brief-phrase, really liquid investments readily convertible into recognized amounts of cash and that happen to be subject matter to an insignificant risk of modifications in worth, acquiring been in just a few months of maturity at acquisition. Bank overdrafts which can be repayable on desire and sort an integral Section of the Team s income administration also are bundled as being a ingredient of cash and income equivalents for the objective of the consolidated statement of cash flows. j) Trade and also other payables Trade and various payables are initially recognised at fair worth and thereafter said at amortised Expense Until the outcome of discounting could well be immaterial, by which circumstance They are really stated at Price. k) Employee Rewards i) Temporary worker Advantages and contributions to described contribution retirement plans Salaries, annual bonuses, paid yearly depart, contributions to outlined contribution retirement options and the expense of non-financial Gains are accrued in the year in which the associated providers are rendered by personnel. The place payment or settlement is deferred along with the influence could well be product, these amounts are said at their current values. Contributions for the Obligatory Provident Money as necessary beneath the Hong Kong Obligatory Provident Fund Schemes Ordinance are billed to statement of surplus or deficit as well as other thorough cash flow and expenditure account when incurred. ii) Termination Positive aspects Termination benefits are recognised at the earlier of when the Group can no longer withdraw the offer of Those people benefits and when it recognises restructuring fees involving the payment of termination Rewards.|?�莉安留學代辦中�??��??�工?�請,?�遊學代�?��?�於?�北?�台�?��高雄?�有專人專�??��??�工,?��?代辦?�請?�務,每位留�??��??�工顧問?�曾經留學或??��學打工,?�供?��?代辦顧問�?��?�務,為?�量身訂?�適?�您?�留�??��?行程|sixty eight 2. Substantial ACCOUNTING Procedures (Ongoing) n) Profits recognition (Ongoing) ii) donations acquired from certain donors (besides authorities bodies) for particular functions are deferred and unveiled for the statement of surplus or deficit along with other thorough revenue and expenditure account as earnings when the donations are expended on those unique uses. Any unused donations are labeled as money inside the funds used part in the statement of monetary situation; iii) iv) donations and govt subventions aside from the objects (i) and (ii) over, over a funds receipt foundation. Any surplus federal government subventions to generally be refunded to govt are labeled as trade and also other payables below current liabilities; money from features organised through the Group, on a hard cash receipt foundation; v) membership charge and sponsorship membership fee, during the accounting 12 months to which the subscription are related; vi) desire revenue, on an accrual basis utilizing the productive curiosity method by implementing the rate that savings the approximated potential cash receipts in the predicted life of the money instrument to The web carrying amount of the money asset; vii) rental and meals income, from the period of time once the solutions are rendered; viii) money from sale of investments, about the transaction dates when the suitable contract notes are exchanged; and ix) gross sales of goods, transfer of risks and rewards of possession which usually coincides with the time when the products are delivered to customers and title has handed. o) Translation of foreign currencies International currency transactions in the course of the year are translated for the foreign Trade charges ruling within the transaction dates. Monetary belongings and liabilities denominated in international currencies are translated within the international Trade charges ruling at the end of the reporting period of time.|Theory and exploration primarily based method in interpersonal and mass communication with sub regions of study in promoting, political communication and general public relations.|67 Monetary Report and Accounts two. Important ACCOUNTING POLICIES (Ongoing) l) Income tax (Ongoing) The limited exceptions to recognition of deferred tax property and liabilities are those short term differences arising from goodwill not deductible for tax needs, the initial recognition of property or liabilities that have an affect on neither accounting nor taxable income (delivered they're not part of a business mix), and short term dissimilarities concerning investments in subsidiaries into the extent that, in the case of taxable differences, the Group controls the timing of the reversal and it truly is probable the variances will not likely reverse from the foreseeable upcoming, or in the case of deductible differences, Until it's probable that they can reverse Later on. The quantity of deferred tax recognised is calculated according to the anticipated manner of realisation or settlement in the carrying number of the assets and liabilities, making use of tax fees enacted or substantively enacted at the end of the reporting time period. Deferred tax belongings and liabilities are not discounted. The carrying level of a deferred tax asset is reviewed at the conclusion of Every reporting interval and is also lessened into the extent that it is no more probable that enough taxable gains is going to be available to allow the associated tax advantage to become utilised. Any these types of reduction is reversed to your extent that it gets possible that ample taxable income might be out there. Extra revenue taxes that occur with the distribution of dividends are recognised once the legal responsibility to pay for the associated dividends is recognised. Existing tax balances and deferred tax balances, and actions therein, are introduced separately from each other and therefore are not offset. Recent tax belongings are offset versus current tax liabilities, and deferred tax belongings against deferred tax liabilities, When the Team has the legally enforceable appropriate to set off recent tax belongings against latest tax liabilities and the following added ailments are satisfied: in the situation of recent tax assets and liabilities, the Group intends both to settle on a Internet foundation, or to realise the asset and settle the legal responsibility simultaneously; or in the case of deferred tax belongings and liabilities, when they relate to money taxes levied by exactly the same taxation authority on both: precisely the same taxable entity; or different taxable entities, which, in Every single future period of time where sizeable amounts of deferred tax liabilities or assets are expected to get settled or recovered, plan to realise The existing tax belongings and settle The existing tax liabilities on a net basis or realise and settle simultaneously.|m) Provisions and contingent liabilities Provisions are recognised for liabilities of unsure timing or sum once the Team or the Company provides a lawful or constructive obligation arising as a result of a past occasion, it can be possible that an outflow of economic Rewards will likely be needed to settle the obligation in addition to a reliable estimate can be manufactured. The place time worth of income is content, provisions are said with the present value of the expenditure expected to settle the obligation. Exactly where It's not at all possible that an outflow of economic Rewards will likely be necessary, or the amount cannot be estimated reliably, the obligation is disclosed to be a contingent liability, unless the chance of outflow of financial Added benefits is distant. Possible obligations, whose existence will only be confirmed from the prevalence or non-event of a number of long run events will also be disclosed as contingent liabilities Until the probability of outflow of financial Positive aspects is remote. n) Revenue recognition Earnings is calculated within the reasonable worth of the thing to consider gained or receivable. Aside from as set out in Observe two(q), delivered it is actually possible the economic Advantages will flow into the Team plus the earnings and expenditures, if relevant, could be measured reliably, revenue is recognised in assertion of surplus or deficit together with other thorough earnings and expenditure account as follows: i) government grants for unique funds prices of tasks are deferred and released into the assertion of surplus or deficit along with other complete income and expenditure account as profits when All those distinct capital prices are incurred. Any unused grants are classified as deferred income less than latest liabilities as more explained in note 2(p) underneath; sixteen|Jeff Buler, assistant professor of entomology & wildlife ecology, and students from his learn's amount seminar in landscape ecology (ENWC667) take a flight in a warm air balloon to acquire a chicken's-eye see of your landscape around Pottstown, PA.|?�您認為?�己?�智?�財?�權?�到侵�?,並?�提?�申訴,請參?�我?�的?�權/?�慧財產權政�?MS in Information Science is as knowledgeable masters with a versatile set of Main specifications in studies, arithmetic and Pc and knowledge sciences. It is actually geared toward delivering a strong history from the techniques at the rear of data science to operate with big and/or dynamic data sets. This system will offer both of those the breadth of training, and the pliability to use them in different fields.|Wherever an asset doesn't generate funds inflows largely impartial of those from other belongings, the recoverable volume is determined with the smallest team of assets that generates funds inflows independently (i.e. a income-building unit). - Recognition of impairment losses An impairment loss is recognised while in the statement of surplus or deficit together with other thorough income and expenditure account Each time the carrying quantity of an asset, or maybe the money-making unit to which it belongs, exceeds its recoverable volume. Impairment losses recognised in regard of money-creating models are allocated to lessen the carrying level of the belongings inside the check here device (or group of units) on a pro rata foundation, besides which the carrying amount of an asset won't be reduced under its person truthful value significantly less expenditures of disposal (if measurable) or value in use (if determinable). - Reversals of impairment losses An impairment loss is reversed if There's been a favourable change from the estimates utilized to find out the recoverable quantity. A reversal of the impairment decline is restricted to the asset s carrying total that would have been identified had no impairment reduction been recognised in prior years. Reversals of impairment losses are credited to the statement of surplus or deficit together with other thorough earnings and expenditure account during the yr by which the reversals are recognised. h) Inventories Inventories are carried in the decreased of Value and Web realisable price. Value is calculated working with the main-in, to start with-out process and comprises all prices of invest in, prices of conversion and other prices incurred in bringing the inventories to their present location and problem. Web realisable benefit would be the approximated offering selling price in the common training course of business enterprise less the approximated expenditures of completion as well as the estimated charges important to make the sale. 14|??��?�留學遊學代辦中心,專精?�美?�、英?�各?�語言學校?�申請代�?��?�。經濟部?��??�核?�的?��??��??�育�?��機構,有?�年以上專�?代辦?��?經驗,協?�過上千?��??�進入 ???�您認為?�己?�智?�財?�權?�到侵�?,並?�提?�申訴,請參?�我?�的?�權/?�慧財產權政�?Perception It truly is our organization perception that senior citizens need to be entitled to get pleasure from a wealthy and dignified everyday living soon after yrs of contribution to your society. OB|The good worth is decided either by reference to the industry benefit at the conclusion of Each and every reporting interval or by discounting the appropriate money flows using present-day interest charges for very similar instruments. h) Money risk management The Team s objective when managing capital are to safeguard the Team s means to carry on for a going issue to be able to carry out its principal routines, i.e. to website supply treatment, housing and recreational facilities to the needy aged of Hong Kong as well as the PRC. The funds composition in the Group includes basic deficit, basic reserve and various reserves and selected resources. So as to manage or regulate the cash framework, the Group may appeal for subventions from the HKSAR Federal government and donations from the general public and various charitable organisations. The Group isn't topic to any externally inspected money needs. 23. Substance Similar Social gathering TRANSACTIONS a) Essential management personnel remuneration All associates of key management personnel are The manager committee associates of the corporate. There was no transaction with key management staff throughout The present and prior decades. b) The Group has not entered into any linked party transactions. 29|From this terrific locale, it is easy for students to take a look at the capital town - it can be inside of going for walks length of famed London landmarks click here and it has good transportation one-way links.|學校位於?�州?�兩?�?��?,附近均?�公車站?�餐廳、咖?�店?�健身房,生活便?�,?�時?��?幾分?�的車程便可?�達海邊?�兩?�?��??�鄰近世?�著?�的迪士尼樂?�、環?�影?�、比佛利山莊以及好萊�?��讓您?�遊學生活增添更多色彩�??�你?�紐西蘭讀語�?之前,語言學校?�對你的?�語?�況?�行測評,根?�測評結?�安?�相?�級?�的??��,�?習�?段時?�後,會?�行?�評,考評?�格?�進入高�?級別?��?習,?�到要求?�級?�。畢竟在?�地純英語環境下,只要自己努?�,?�比?�內來說,英語水平提高的?�度?�是很快?��?

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The 1st working day of the scholar's time at La Salle occurred at a scholar orientation method identified as Working day A person, which stood for Orienting New Explorers. The working day consisted of supplying critical info to new college students as well as their people, but its Key goal is to develop associations: associations among the new pupils together with other new learners, amongst The brand new college students and their upper division student hosts, between new college students and administration and college, and amongst The scholars' households as well as the university.

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