Everything about boc語�?學校



{�?��????�懇親晚?�上 ?�友?�力表演?�蹈 活力滿溢 Citizens done properly and lively in the Mid Autumn Resident and Loved ones Reunion Party. ?�友?�上?�著?�己�?��?�漂�?���??�感滿足?�自�?Residents have been happy and very pleased of creating these Wonderful tie-dyed tote luggage by on their own. ?�友結伴?��?宋隆小鎮 享受寧靜?�美?�自?�風??People visited the Track Prolonged City and loved the serenity and sweetness of the character. ?�年夏天 一群小?�友?�訪??��來為?�友?�慶 祝生???�得?�友?�喜上眉�?Our residents were pleased to meet some small new friends of their birthday party final summertime. 27

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{eleven R eports Govt Director s Report 1 April March 2017 Assisting Hand is about to complete 39 many years of services looking after the needy senior citizens in Hong Kong due to the fact In 2018, we is going to be celebrating our forty th anniversary. In the past decades, Serving to Hand has become continuing to supply housing, care and issue for many who are looking for bed space along with treatment and assistance to maintain them dwelling nicely. In Hong Kong, our three Continuum of Care Residences deliver care company 24 several hours all yr spherical for 363 elders with reasonable standard of frailty; our three Housing for your Aged present accommodation and psycho social assist for 355 abled elders; our Vacation Centre serves above fifty,000 senior citizens each and every year and our Day Treatment Centre opens Monday by Saturday for 40 elders to come on each day basis, so their members of the family can be reassured that their aged family member are below excellent treatment in the course of day time when they're required to work. Our Zhaoqing House supplies care and worry for over 130 elders, equally from Hong Kong and from Mainland China. We are equipped to continue our service for the reason that We now have a really committed crew of Board members who advised us on the varied governance concerns and guided us with their know-how, know-how and practical experience. Our devoted workers group shipped the required expert services with fantastic treatment and considerations, with specifi c notice on assuring the provider qualities. Before months, our Quality Assurance (QA) Team has reviewed the Process Handbooks and issued quite a few Procedures and Techniques which includes anti-sexual harassment, administration of violence situation and fi re protection. To guarantee workers understand the assorted difficulties and our expectation once they cope with the situations, a sequence of coaching sessions have been executed by professionals from the fi elds. Previous year we had a tricky year stabilizing the personnel workforce. The turnover amount remained high although recruitment and substitution had been diffi cult and agonizing. The lack of para healthcare pros and front line treatment employees has established excellent issues on our fi nancial sources and repair supply.|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�?sixty six two. Substantial ACCOUNTING Procedures (Ongoing) h) Inventories (Continued) When inventories are offered, the carrying volume of These inventories is recognised as an expenditure from the period through which the linked revenue is recognised. The quantity of any produce-down of inventories to Web realisable value and all losses of inventories are recognised as an expenditure during the period the create-down or decline occurs. The level of any reversal of any compose-down of inventories is recognised as a reduction in the level of inventories recognised as an expenditure within the period of time wherein the reversal occurs. i) Income and hard cash equivalents Income and hard cash equivalents comprise income at bank and on hand, need deposits with financial institutions and other monetary institutions, and shorter-term, remarkably liquid investments readily convertible into identified amounts of income and which might be subject matter to an insignificant hazard of variations in benefit, getting been in a few months of maturity at acquisition. Lender overdrafts that are repayable on desire and sort an integral Element of the Team s cash management can also be incorporated like a part of money and funds equivalents for the objective of the consolidated statement of money flows. j) Trade together with other payables Trade and other payables are at first recognised at honest worth and thereafter stated at amortised Price Except if the result of discounting can be immaterial, where circumstance They are really mentioned at Price tag. k) Staff Gains i) Temporary employee Rewards and contributions to outlined contribution retirement ideas Salaries, annual bonuses, compensated annual depart, contributions to described contribution retirement programs and the cost of non-monetary Gains are accrued within the year by which the affiliated products and services are rendered by workforce. Where by payment or settlement is deferred and the effect could be materials, these amounts are said at their present values. Contributions to the Obligatory Provident Money as expected beneath the Hong Kong Necessary Provident Fund Strategies Ordinance are charged to assertion of surplus or deficit and other comprehensive money and expenditure account when incurred. ii) Termination Added benefits Termination Added benefits are recognised at the sooner of if the Group can no longer withdraw the offer of Those people Gains and when it recognises restructuring costs involving the payment of termination Gains.|?�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 POLICIES (Continued) n) Earnings recognition (Ongoing) ii) donations gained from certain donors (apart from govt bodies) for certain reasons are deferred and introduced towards the statement of surplus or deficit and other in depth cash flow and expenditure account as money when the donations are expended on These specific applications. Any unused donations are categorised as cash inside the funds used area from the assertion of monetary situation; iii) iv) donations and federal government subventions apart from the items (i) and (ii) previously mentioned, over a funds receipt basis. Any surplus authorities subventions being refunded to govt are classified as trade along with other payables below latest liabilities; revenue from functions organised because of the Group, on a income receipt basis; v) membership cost and sponsorship membership payment, in the accounting calendar year to which the membership are associated; vi) desire cash flow, on an accrual foundation utilizing the successful curiosity technique by making use of the rate that bargains the approximated long term hard cash receipts from the expected lifetime of the economic instrument to The online carrying degree of the economic asset; vii) rental and meals income, during the period of time once the products and services are rendered; viii) cash flow from sale of investments, around the transaction dates in the event the pertinent deal notes are exchanged; and ix) income of products, transfer of pitfalls and rewards of possession which generally coincides Along with the time when the goods are shipped to clients and title has handed. o) Translation of foreign currencies Overseas currency transactions over the 12 months are translated in the overseas Trade premiums ruling with the transaction dates. Financial property and liabilities denominated in overseas currencies are translated in the overseas exchange costs ruling at the end of the reporting period of time.|Theory and exploration based mostly application in interpersonal and mass conversation with sub parts of study in advertising and marketing, political communication and community relations.|sixty seven Economic Report and Accounts two. Substantial ACCOUNTING Insurance policies (Continued) l) Profits tax (Continued) The minimal exceptions to recognition of deferred tax assets and liabilities are those short term dissimilarities arising from goodwill not deductible for tax reasons, the Original recognition of assets or liabilities that impact neither accounting nor taxable gain (offered they aren't Element of a business blend), and temporary distinctions concerning investments in subsidiaries to the extent that, in the situation of taxable differences, the Group controls the timing with the reversal and it is probable that the distinctions will not likely reverse within the foreseeable long run, or in the situation of deductible variations, Except if it can be probable that they are going to reverse Sooner or later. The level of deferred tax recognised is measured determined by the envisioned manner of realisation or settlement in the carrying volume of the belongings and liabilities, utilizing tax charges enacted or substantively enacted at the conclusion of the reporting interval. Deferred tax assets and liabilities will not be discounted. The carrying degree of a deferred tax asset is reviewed at the end of Each and every reporting period of time and is particularly decreased for the extent that it's now not possible that sufficient taxable earnings might be accessible to enable the related tax advantage for being utilised. Any these reduction is reversed into the extent that it results in being probable that sufficient taxable income might be out there. More money taxes that arise from your distribution of dividends are recognised if the legal responsibility to pay for the similar dividends is recognised. Present-day tax balances and deferred tax balances, and movements therein, are offered individually from one another and they are not offset. Present-day tax belongings are offset against existing tax liabilities, and deferred tax property in opposition to deferred tax liabilities, In case the Team has the lawfully enforceable suitable to established off current tax assets against present tax liabilities and the next further problems are fulfilled: in the situation of current tax property and liabilities, the Team intends either to decide on a Internet foundation, or to realise the asset and settle the liability concurrently; or in the case of deferred tax property and liabilities, when they relate to profits taxes levied by exactly the same taxation authority on both: a similar taxable entity; or different taxable entities, which, in Each individual future period during which major quantities of deferred tax liabilities or assets are expected to be settled or recovered, intend to realise the current tax belongings and settle The existing tax liabilities with a Web foundation or realise and settle at the same time.|m) Provisions and contingent liabilities Provisions are recognised for liabilities of unsure timing or amount of money when the Team or the corporation features a authorized or constructive obligation arising because of a past celebration, it is actually probable that an outflow of economic Advantages will probably be necessary to settle the obligation as well as a dependable estimate could be created. Exactly where time worth of funds is content, provisions are stated in the current value of the expenditure expected to settle the obligation. Where by it is not possible that an outflow of financial Added benefits is going to be necessary, or the quantity can not be approximated reliably, the obligation is disclosed being a contingent liability, Unless of course the probability of outflow of financial Added benefits is distant. Achievable obligations, whose existence will only be confirmed by the prevalence or non-incidence of one or more potential occasions are also disclosed as contingent liabilities unless the probability of outflow of economic Added benefits is distant. n) Earnings recognition Revenue is calculated at the fair value of the thought received or receivable. Aside from as established out in Notice two(q), provided it is possible which the financial Gains will stream for the Group and also the earnings and expenditures, if relevant, could be measured reliably, earnings is recognised in statement of surplus or deficit along with other complete income and expenditure account as follows: i) govt grants for distinct capital prices of initiatives are deferred and introduced to the assertion of surplus or deficit and also other extensive income and expenditure account as money when People particular funds prices are incurred. Any unused grants are classified as deferred profits underneath existing liabilities as further spelled out in Observe 2(p) down below; sixteen|Jeff Buler, assistant professor of entomology & wildlife ecology, and college students from his learn's amount seminar in landscape ecology (ENWC667) have a flight inside a hot air balloon to acquire a chicken's-eye check out of the 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 flexible list of Main requirements in data, mathematics and Laptop or computer and data sciences. It really is aimed at delivering a sound track record from the approaches behind knowledge science to operate with massive and/or dynamic data sets. The program will deliver equally the breadth of coaching, and the flexibleness to use them in several fields.|Where an asset doesn't generate funds inflows mostly unbiased of Individuals from other belongings, the recoverable volume is determined with the smallest group of property that generates hard cash inflows independently (i.e. a cash-generating unit). - Recognition of impairment losses An impairment reduction is recognised in the assertion of surplus or deficit and also other comprehensive money and expenditure account Anytime the carrying number of an asset, or the funds-generating device to which it belongs, exceeds its recoverable amount of money. Impairment losses recognised in respect of money-producing units are allotted to reduce the carrying volume of the assets inside the device (or group of units) on a professional rata basis, other than that the carrying volume of an asset won't be decreased down below its person truthful benefit a lot less costs of disposal (if measurable) or price in use (if determinable). - Reversals of impairment losses An impairment decline is reversed if there has been a favourable alter while in the estimates made use of to determine the recoverable volume. A reversal of the impairment loss is restricted to the asset s carrying amount of money that will are actually established had no impairment decline been recognised in prior years. Reversals of impairment losses are credited for the assertion of surplus or deficit together with other comprehensive cash flow and expenditure account during the year during which the reversals are recognised. h) Inventories Inventories are carried for the lessen of Price and Web realisable benefit. Cost is calculated employing the 1st-in, first-out technique and comprises all expenditures of order, charges of conversion and various expenses incurred in bringing the inventories to their current site and condition. Net realisable worth could be the believed selling value while in the everyday course of enterprise considerably less the believed costs of completion as well as the believed prices necessary 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 really is our business belief that senior citizens should be entitled to delight in a abundant and dignified existence just after yrs of contribution to the society. OB|The reasonable check here value has been identified possibly by reference to the market value at the end of Just about every reporting period or by discounting the related income flows applying present curiosity rates for equivalent instruments. h) Cash risk management The Group s goal when handling money are to safeguard the Group s potential to carry on being a heading problem in an effort to perform its principal pursuits, i.e. to offer care, housing and recreational services for your needy elderly of Hong Kong and also the PRC. The capital structure of the Group consists of general deficit, common reserve as well as other reserves and designated resources. So that you can retain or regulate the funds framework, the Group may well charm for subventions within the HKSAR Governing administration and donations from most of the people and various charitable organisations. The Team will not be subject to any externally inspected cash demands. 23. Substance Similar Bash TRANSACTIONS a) Vital administration staff remuneration All customers of important management personnel are the executive committee associates of the business. There was no transaction with vital management staff for the duration of The present and prior decades. b) The Group has not entered into any relevant occasion transactions. 29|From this fantastic area, it is a snap for students to take a look at the cash city - it's within going for walks distance of well known London landmarks and it has excellent transportation inbound 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?��?

?�?�消??- ?��?-?�威?��?-?��?家澳洲遊學加?�大?��??�律賓遊學美?�遊學加?�大?��?澳洲?��???此課程適?��??�初學者到?�階程度?��??�,?�增?��??�在美國?�常?�活?�個人?�英語溝?��?巧�?Curriculum : The scholars put together with the Examination of IELTS through IELTS Clinic that analyzes Every single part of IELTS and mock Test. This class conducts obligatory self-examine and the students should really fork out a penalty when they are absent.

seventy nine Money Report and Accounts 22. Fiscal AND Funds Threat MANAGEMENT AND FAIR VALUES Of economic INSTRUMENTS (Continued) d) Currency hazard (Ongoing) (i) Publicity to currency danger (Continued) The sensitivity Assessment assumes which the adjust in international exchange charges had been applied to re-measure Those people economical devices held because of the Group which expose the Team to overseas forex chance at the end of the reporting period of time. The Examination is performed on the same foundation for e) Other selling price chance The Group is exposed to rate improvements arising from money property at FVTPL which comprise outlined and unlisted investments. Choices to order or provide investments are depending on every day monitoring in the effectiveness of investments by fund administrators, who post studies on portfolio effectiveness into the Team routinely. The Team controls the risk as a result of benchmark guidelines and asset allocation. The vast majority of Team s investments are shown about the Stock Trade of Hong Kong. Stated investments held inside the investment portfolio are actually preferred primarily based on their for a longer period expression development opportunity and therefore are monitored frequently for general performance from expectations. Sensitivity analysis The sensitivity Assessment underneath is determined determined by the exposure to fairness value hazard at the conclusion of the reporting period. At 31 March 2017, it can be estimated that ten% boost/minimize in the price of the respective fairness securities, with all other variables held consistent, would have diminished/greater the Group s deficit for your yr and also the Team s basic deficit by close to HK$1,033,504 (2016: HK£908,567). The sensitivity Investigation indicates the instantaneous transform inside the Team s surplus/deficit for your calendar year and also other components of money used that might crop up assuming the changes from the stock selling prices experienced transpired at the conclusion of the reporting interval and had been placed on re-measure those monetary instruments held with the Team which expose the Team to fairness rate chance at the end of the reporting period.

DOWNLOAD FACTSHEET I will never forget St Giles London Central. I'd an unforgettable time Along with the academics. All are certainly helpful, humorous and Skilled. The school felt like my house. I enhanced my English and fulfilled new buddies from the whole globe!

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