when does the financial year end in australia
30 June
8152430
enterprises may opt to use a financial year that ends at the end of a week (e.g., 52 or 53 weeks in length, and therefore is not exactly one calendar year in length), or opt for its financial year to end on a date that matches the reporting cycle of its foreign parent. All entities within the one group must use the same financial year. For government accounting and budget purposes, pre-Federation colonies changed the financial year from the calendar year to a year ending 30 June on the following dates: Victoria changed in 1870, South Australia in 1874, Queensland
Fiscal year
8152430
enterprises may opt to use a financial year that ends at the end of a week (e.g., 52 or 53 weeks in length, and therefore is not exactly one calendar year in length), or opt for its financial year to end on a date that matches the reporting cycle of its foreign parent. All entities within the one group must use the same financial year. For government accounting and budget purposes, pre-Federation colonies changed the financial year from the calendar year to a year ending 30 June on the following dates: Victoria changed in 1870, South Australia in 1874, Queensland
Fiscal year
11137076
Perth tramways in 1914. A more plausible genesis is that the design evolved locally, as evidenced by a number of drop-centre trams appearing "prior" to the 1912 New York design. The following table lists patronage figures for the commuter networks (in millions of journeys) during the 2017-18 financial year. Australia's financial years start on 1 July and end on 30 June. Legend A light rail system serving Australia's national capital, Canberra, is under construction. The initial line will link the northern suburb of Gungahlin to the city centre (Civic). An extension to the southern suburb of Woden has been announced.
Trams in Australia
15592330
and concessions. The budget does not capture all of the spending commitments made by the Australian Commonwealth Government. Costs associated with commitments such as the National Broadband Network are dealt with separately 2011 Australian federal budget The 2011 Australian federal budget for the Australian financial year ended 30 June 2012 was presented on 10 May 2011 by the Treasurer of Australia, Wayne Swan, the fourth federal budget presented by Swan, and the first budget of the Gillard Government. The budget forecast a $22.6 billion deficit and delivered a $44.4 billion deficit. Total expenses for 2011-2012 is expected to be $365.8
2011 Australian federal budget
8152429
to the Afghan calendar's leap year of 2029. Correspondence of Solar Hijri and Gregorian calendars (Solar Hijri leap years are marked *) In Australia, a fiscal year is commonly called a "financial year" (FY) and starts on 1 July and ends on the next 30 June. Financial years are designated by the calendar year of the second half of the period. For example, financial year 2017 is the 12-month period ending on 30 June 2017 and can be referred to as FY2016/17. It is used for official purposes, by individual taxpayers and by the overwhelming majority of business enterprises. Business
Fiscal year
6511596
rates, but is calculated automatically by the ATO when a tax return is lodged. Individuals under 18 years of age are taxed differently from adults. This rate does not apply to "excepted" income, which includes employment income and inheritances. Financial year 2018-19 The Medicare levy does not apply to non-residents, and a non-resident is not entitled to the low income tax offset. For prior tax years, see . Income tax on wages is collected by means of a withholding tax system known as Pay-as-you-go (PAYG). For employees with only a single job, the level of taxation at the end of
Income tax in Australia
8238021
AM and the Susan McKinnon Foundation. In recent years, the Australia Institute has reported the number of donations it has received from individuals, with 2,000 individual donors in financial year 2015 and 2,700 in financial year 2017. The Australia Institute does not accept donations or commissioned work from political parties. Former board members include: The Australia Institute The Australia Institute is a progressive Australian think tank conducting public policy research on a broad range of economic, social, transparency and environmental issues in order to inform public debate and bring greater accountability to the democratic process. The Australia Institute is based
The Australia Institute
15680262
Service (Australia) (FOS) which receives over 30,000 complaints per year. The second is the Credit and Investment Ombudsman (CIO), which received 4,760 complaints in the 2015/16 financial year. Both the FOS and CIO are not for profit, non governmental organisations funded by members including banks, financial advisers and other financial service providers. Thus, Banking regulators have a significant private and self-regulatory element. The Australian Bankers' Association Inc. is responsible for drafting of the Code of Banking Practice. In 2016 ASIC admitted to the Joint Committee on Financial Services and Corporations that ASIC does not have the power to oversee FOS
Financial regulation in Australia
8854919
associated with the end of the gold standard in 1971, high inflation throughout the 1970s and new processing technology. Iron ore mining in Western Australia, in the financial year 2008–09, accounted for 47 percent of the total value of the states resources, with a value of A$33.56 billion. The overall value of the mineral and petroleum industry in Western Australia was A$71.3 billion in 2008–09, a 19 percent increase compare to the previous financial year. Iron ore in Western Australia experienced unprecedented growth in 2008–09, with the states output growing by 8.5 percent, to 316 million tonnes of ore. In
Mining in Western Australia
2631059
any software developer to design an interface that will be supported on the front-end." Many banks in the US let customers use personal financial management software to automatically download their bank statements in OFX format, but most Canadian, United Kingdom and Australian banks do not allow this (though in Australia, CBA does export OFX and QIF files). QFX is a proprietary variant of OFX used in Intuit's products. In the Intuit Products, OFX is used for Direct Connect and QFX for Web Connect. Direct Connect allows personal financial management software to connect directly to a bank OFX server, whereas in
Open Financial Exchange
6365769
which does not hold copyright for some of its works says that "It must be stressed that obtaining permission to reproduce an item is not the same as copyright. The State Library of Victoria often does not hold the copyright for items in its collections" Under the old pre-FTA system, all Australian photos taken before 1 January 1969 were out of copyright 50 years from when taken. After 1 January 1969, it was 50 years from the end of the year it was first published. Thus, when the FTA came into effect on 1 January 2005, only photos taken before
Copyright expiration in Australia
3953410
the remainder of his contract to the sum of $4.9 million. On the developing scandal, Sydney Morning Herald journalist Colin Kruger noted: "Accountancy is meant to be the profession of sober financial clarity. [...] Not the sort of profession for flashy types, accountants are meant to be the score keepers, not the goal scorers. It makes the lack of accountability, and financial clarity, from the top accounting body in Australia – CPA Australia – all the more incongruous." In August 2017, it was announced that the remaining board members would resign their positions at the end of the year, to
CPA Australia
7288611
used a lower weighted average cost of capital that does not account for the risk that clean energy poses to fossil fuel. Aurizon Aurizon Holdings Limited is a publicly listed rail freight company in Australia. Formerly owned by the Government of Queensland, its assets were transferred to a new company, QR National Limited, in late 2010 in preparation for it being floated on the Australian Securities Exchange in November 2010. Aurizon is Australia's largest rail freight company. Aurizon was rebranded from QR National in December 2012. QR National was established in the 2004/05 financial year when Queensland Rail's coal, bulk
Aurizon
13655468
who played to the maximum when wearing the green and gold". Keen to secure his family's financial future Sullivan signed a five-year contract with the St George Dragons at the end of the 1973 season. He managed only one first grade game before a serious knee injury ended his playing days. Playing for Australia Peter Sullivan (rugby union) Peter David Sullivan (born 1948) is an Australian former national representative rugby union player. He represented for New South Wales and Australia, captaining the national side on eleven occasions from 1972 to 1973. Sullivan was schooled at Chatswood Boys High School and
Peter Sullivan (rugby union)
6511592
must also withhold the highest marginal rate of income tax on interest earned on bank accounts if the individual does not provide them with a TFN. In the same way, corporate and business taxpayers are required to provide their TFN or Australian Business Number (ABN) to the bank, otherwise the bank is required to withhold income tax at the highest rate of tax. Financial year 2018/19 The rates for residents are: The above rates do not include: When Medicare was introduced by the Hawke Labor Government in February 1984, it was accompanied by a Medicare levy to help fund it.
Income tax in Australia
2040156
$70,000; 33% over $70,001; and 45% when the employee does not complete a declaration form. All values are in New Zealand dollars and exclude the earner levy. Australia has the following progressive income tax rates (for the 2012–2013 financial year): 0% effective up to A$18,200; 19% from $18,201 to $37,000; 32.5% from $37,001 to $80,000; 37% from $80,001 to $180,000; and 45% for any amount over $180,000. Progressive tax A progressive tax is a tax in which the tax rate increases as the taxable amount increases. The term "progressive" refers to the way the tax rate progresses from low to
Progressive tax
6215956
was defeated before the end of the year. See was not in office again until October 1891 when he became for nearly three years Colonial Treasurer in the third Dibbs ministry. He was in charge of the bill which brought in the first protectionist tariff in New South Wales. The whole of his period as Treasurer was marked by much financial stress throughout Australia. From August 1894 until September 1899 Reid was in power, but when William Lyne came in, See was his Colonial Secretary. On Lyne transferring to federal politics in March 1901, See became Premier and held office
John See
13251149
subject would become her favourite after a holiday to Tasmania at the end of her first year, when she was inspired by a visit to the ruins of Port Arthur. From 1925, she was a member of the Lyceum Club. She graduated from Melbourne with a Bachelor of Arts (Honours) in 1926, and with financial support from her parents, obtained another Bachelor of Arts at Somerville College, Oxford University in 1928, completing the three-year degree in two years. On her return to Australia in 1929, Fitzpatrick was employed as a temporary lecturer at the University of Sydney, teaching history. The
Kathleen Fitzpatrick (Australian academic)
9856529
Convenience translation A convenience translation is either when an entity displays its financial statements or other financial information in a currency that is different from either its functional currency or its presentation currency simply by translating all amounts at end-of-period exchange rates. A result of making a convenience translation is that the resulting financial information does not comply with all Generally Accepted Accounting Principles. It is also referred to as a convenience translation when a (language) translation is rendered for the convenience of reading a text in a different from the original language; however, the original text remains the only
Convenience translation
9856530
legally binding text. Convenience translation A convenience translation is either when an entity displays its financial statements or other financial information in a currency that is different from either its functional currency or its presentation currency simply by translating all amounts at end-of-period exchange rates. A result of making a convenience translation is that the resulting financial information does not comply with all Generally Accepted Accounting Principles. It is also referred to as a convenience translation when a (language) translation is rendered for the convenience of reading a text in a different from the original language; however, the original text
Convenience translation
7104108
South Australia. Moomba sits just on the edge of a rainfall region that has the lowest average rainfall in Australia (a region encompassing Marree and Lake Eyre). Rainfall is highly erratic, and some years it does not rain at all. However, when it does rain it can be extremely heavy and damaging thunderstorms can occur on a few days each year. Light winter rain can also be experienced, but this is just as infrequent and doesn't happen every year. The wettest month ever recorded was January 1974, with of rain falling. Santos Ltd employs some 1,201 people who work at
Moomba, South Australia
4107777
unconcerned with its consequences for the man or his family. As the novel progresses, he becomes consumed by his libido, even in a physical sense. When Valérie tells him to stop dyeing his hair, he does so to please her. His financial woes and public disgrace lead him to flee his own home; by the end of the book he is an elderly, decrepit shell of a man. Baron Hulot is so overcome by his taste for female flesh that he even asks his wife – without irony – if he can bring home his fifteen-year-old mistress. Adeline Hulot, on
Cousin Bette
12922568
by the Government of Australia to show the viability of open source software, when compared to closed commercial alternatives. In 2007, the company announced that it would be re-licensing its MySource Matrix Tool under the GNU General Public License. The software was originally classed as open source, but many felt the move to the new license would make the product more open. At the end of the financial year in 2008, Squiz announced global revenues of $15m AUD. This at the time was an annual growth rate of 150%. In July 2009, Squiz acquired the search company Funnelback. The Australian-based
Squiz
16187490
in the four years up to 2009, player trading by Lille, one of the leading clubs, exceeded €164 million in profit. OL Group, the holding company of the same name (Olympique Lyonnais), had a net profit of €5.1 million in the 2008–09 season. At the end of each season, Bundesliga rules indicated that clubs must apply to the German Football Federation (DFB) for a licence to participate again the following year; only when the DFB, which has access to all transfer documents and accounts, are satisfied that there is no threat of insolvency does it provide approval. The DFB have
UEFA Financial Fair Play Regulations
18793249
Potato Marketing Corporation of WA The Potato Marketing Corporation of Western Australia (PMC) was a statutory corporation created by the Government of Western Australia's "Marketing of Potatoes Act 1946". It was charged with managing the supply of fresh table potatoes in Western Australia. The statutory corporation operated to ensure licensed growers supplied potatoes all year round to the WA consumer market. The corporation was self-funded by revenue from licence fees and does not receive financial support from the state government. The agency dictates the varieties and volume in the WA potato market. The statutory marketing body was created in 1946.
Potato Marketing Corporation of WA
294069
a merger of the Queensland Division of the Liberal Party and the Queensland National Party to contest elections as a single party. The National Party does not stand candidates in Tasmania or the Australian Capital Territory. For the 2015-2016 financial year, the top ten disclosed donors to the National Party were: Manildra Group ($182,000), Ognis Pty Ltd ($100,000), Trepang Services ($70,000), Northwake Pty Ltd ($65,000), Hancock Prospecting ($58,000), Bindaree Beef ($50,000), Mowburn Nominees ($50,000), Retail Guild of Australia ($48,000), CropLife International ($43,000) and Macquarie Group ($38,000). The National Party also receives undisclosed funding through several methods, such as "associated entities".
National Party of Australia
13732620
by Softline. This company was a Sage Accpac Business Partner and grew to be the largest and most profitable in the world, winning numerous partner awards. Mike moved to Australia in 2000 following the establishment by Softline of its Australian operations. The following year he founded Pivotil which provides best practice business management tools and methodologies for Sage Business Partners. Sage Business Solutions Sage Business Solutions provides end-to-end financial accounting software, Enterprise Resource Planning (ERP) software, Customer Relationship Management (CRM) software and Business Intelligence (BI) software solutions to large, mid-size and small business in Australia, New Zealand and the Pacific
Sage Business Solutions
18118517
to the ‘Ignite’ card by Westpac. At the time of Virgin Money's launch in Australia the group company that combined the UK and Australian operations was co-owned by Virgin Group and HHG. In 2004 100% ownership of that UK/Australia group company was acquired by Virgin Group for Aus. $219 million. In 2008, Virgin Money Australia withdrew its home loan product from the Australian market due to the financial crisis of 2007–2010 and the credit cards portfolio was transferred to its supplier, Westpac Banking Corporation, after the end of a 5-year agreement. In 2009, Virgin Money launched car insurance, partnering with
Virgin Money Australia
2267271
of the refund that follows after annual assessment or reduce the taxation debt that may be payable after assessment. For an employee's primary job, the withholding tax rate is lower because of the existence of a tax-free threshold in Australia. All other work has tax withheld based on a rate that excludes the tax-free threshold. Each employee who receives PAYG-type payments during a financial year would receive a PAYG payment summary from their employer at the end of the financial year - commonly known as the Group Certificate. The PAYG payment summary will include: The information on the PAYG payment
Pay-as-you-earn tax
15814837
year, the 2013 sequester, and a $60 billion payment from Fannie Mae and Freddie Mac that reached the Treasury on June 28, 2013, the extraordinary measures were predicted to last until October 17 by the Treasury, but financial firms suggested funds might have lasted a little longer. Jefferies Group said extraordinary measures might have lasted until the end of October while Credit Suisse estimated mid-November. Note that this table does not go back to 1917 when the debt ceiling started. Reference for values between 1993 and 2015: Note that: 1. The figures are unadjusted for the time value of money,
History of United States debt ceiling
19863096
and two in New South Wales. An additional 5 to 6 stores are planned for financial year 2017. Moreover, Collins Foods operates 21 Sizzler restaurants in Australia, a decrease of two stores compared to financial year 2016. Collins Foods also operates 65 Sizzler restaurants in Asia, an increase of 5 stores compared to the previous financial year. An additional two stores in Asia are planned for financial year 2017. Six Snag Stand outlets are being operated in Australia: three in Queensland, two in New South Wales and one in the Australian Capital Territory. On 31 October 2016 Collins Foods announced
Collins Foods
17602096
the end of one year. When the year was completed, Wilson was abruptly fired and a new apprentice was taken on in his stead on similar financial terms. He later became an insurance agent for the American Casualty Company, achieving a modest financial success through his efforts. Wilson was converted to the ideas of Socialism in 1906 when he came into contact with political pamphlets brought home by his father. In 1910 he decided to end his career as an insurance salesman to work for the socialist cause, taking a lesser-paying position as the secretary and organizer of Local Berks
Birch Wilson
18202800
the 1.2 billion disposable cups that end-up in landfill in Australia each year. Peregrine Corporation The Peregrine Corporation is a South Australian family-owned company which operates the On The Run brand of service stations and convenience stores in South Australia, as well as Smokemart & GiftBox stores nationwide. It was founded in 1984 with the purchase of a service station in Woodville by Fred Shahin. In 2016 it was listed at number 14 in "The Australian Financial Review's" "Top 500 Private Companies", with an estimated annual revenue of A$1.90b. Peregrine bought the Mobil fuel outlets in South Australia in 2010
Peregrine Corporation
5273424
any first-grade club that year, but dwindled to sixteenth in the second season. The Adelaide club was shut down at the end of the 1998 season as a result of poor on-field performances, dwindling crowd numbers, financial losses and a reduction in the number of teams in the NRL. They remain the only team from the state of South Australia to have participated in top-level rugby league in Australia. The Australian rules football code, with origins as far back as 1843, had long dominated sport in the state. South Australia had two teams competing in the national Australian rules competition,
Adelaide Rams
18598988
or committed. In 2016, wind power accounted for 5.3% of Australia's total electricity demand and 30.8% of total renewable energy supply. At the end of 2016 there were 79 wind farms in Australia, most of which had turbines from 1.5 to 3 MW. In addition, 16 projects with a combined installed capacity of 1,861 MW are either under construction, constructed or will start construction in 2017 having reached financial closure. Wind power in South Australia has 36.9% of Australia's wind power capacity, accounting for 40% of the state's electricity needs as of 2016 and the first year in which wind
Electricity sector in Australia
18949276
of Western Australia. Sir James's wife died in early 1995, and he died on 30 September in the same year. James McCusker (banker) Sir James Alexander McCusker (2 December 1913 – 30 September 1994) was a prominent Australian financial services industry figure and philanthropist during the 20th century. McCusker was born in North Perth, Western Australia, and educated at Highgate Primary School in the Perth suburb of Highgate before winning a scholarship to Perth Modern School, which he attended until aged 14 when, due to his parents' financial circumstances, he left to join the Commonwealth Bank as a junior clerk.
James McCusker (banker)
12511862
well as a remake, both are considered a different series each with their own number of individual seasons. Australian television does not follow "seasons" in the way that US television does; for example, there is no "fall season" or "fall schedule". For many years, popular night-time dramas in Australia would run for much of the year, and would only go into recess during the summer period (December–February, as Australia is in the Southern Hemisphere), when ratings are not taken. Therefore, popular dramas would usually run from February through November each year. This schedule was used in the 1970s for popular
Television show
3806391
on how correlated an institution's business is with other systemic risk. "Criticisms of systemic risk measurements:" Danielsson et al. express concerns about systemic risk measurements, such as SRISK and CoVaR, because they are based on market outcomes that happen multiple times a year, so that the probability of systemic risk as measured does not correspond to the actual systemic risk in the financial system. Systemic financial crises happen once every 43 years for a typical OECD country and measurements of systemic risk should target that probability. A financial institution represents a systemic risk if it becomes undercapitalized when the financial
Systemic risk
14813021
Physical Teaching and Learning Environment (NPEP) was published. It strategically identified the development of norms and standards as a “first-priority” to be “developed and fully adopted by the end of the 2010/11 financial year” (i.e. by the end of March 2011). A month later, these intentions were reinforced by the Director General, Mr Bobby Soobrayan, when he wrote to EE to confirm that “the Minister must develop national minimum norms and standards . . . by the end of the 2010/2011 financial year”, and that the norms and standards “are currently with the DBE Legal Services and will be promulgated
Equal Education
20239434
Calcutta to become a deputy editor for one of India’s oldest newspapers, "The Statesman". In 1952 he was promoted to editor of the Calcutta-based financial newspaper "Capital". Following several extended trips to Europe, he moved permanently to France in 1955, living in Paris and later in the Fontainebleau area for ten years. In 1965 Neil McInnes returned to Australia to work for "The Australian Financial Review". He moved back to Paris at the end of 1966 when he took up the position of European editor of "The Wall Street Journal" and "Barron’s Financial Weekly." He continued writing for "The Australian
Neil McInnes (1924–2017)
15059475
a list of currently active iron ore mines in Western Australia: This is a list of former iron ore mines in Western Australia: Annual statistics for the Western Australian iron ore mining industry: Iron ore mining in Western Australia Iron ore mining in Western Australia, in the financial year 2008-09, accounted for 47 percent of the total value of the state's resources, with a value of A$33.56 billion. The overall value of the mineral and petroleum industry in Western Australia was A$71.3 billion in 2008-09, a 19 percent increase compared to the previous financial year. Western Australia's iron ore output
Iron ore mining in Western Australia
12795936
was the dire financial straits which the WABF found itself in the previous year. The Perth Wildcats had been a financial burden since joining the National Basketball League (NBL) in 1982, and at the end of the 1986 season, the WABF was $400,000 in the red. A task force was established to sort out the mess, and the upshot was that Perth businessman Bob Williams, sponsor of the Wildcats in 1986, purchased a 60 percent interest in the team from the WABF for $200,000. The WABF's administration was also restructured, with Alan Marshall joining as chief executive with a brief
Basketball Western Australia
9143533
2009, the company also started selling Fairtrade cotton bags for 99p. The company does not give out any bags free in order to reduce its environmental footprint. Plastic bags come in 3 sizes and customers are charged 10p for the medium and large sized bags and 15p for the extra large. The revenue gained is used to cover the cost of manufacturing the bags with any remaining sum donated to The Woodland Trust; HomeSense does not therefore profit from the sale of its plastic bags. By the end of the financial year 2009/10 HomeSense estimates it will have sales of
HomeSense
15833286
their end of financial year sales. The campaign follows several generations of one family as they react to each new piece of technology, from the arrival of television in 1956 to Foxtel HD+ in the present day. The campaign was described by the CEO of Foxtel, Kim Williams as the most successful product launch in the history of Foxtel In June 2016, The Monkeys took home Mumbrella TV Ad of The Year 2016 for MLA Australia Day Campaign. In March 2016, The Monkeys were named AdNews Agency of the Year 2015, AdNews Independent Agency of the Year 2015 and AdNews
The Monkeys (company)
7355153
management company by GLA (gross lettable area) in Australia, and the largest provider of retail space to Australia’s major supermarket operators Coles and Woolworths. It has over 500 staff in Australia. The Group has now removed the legacy issues relating to the assets former ownership structure under Centro Properties Group (see History). Federation Centres retains a positive financial position with balance sheet gearing as at July 2013 of 18.3%. As of the Australian financial year of 2013, Vicinity Centres has posted a statutory full year profit of $212.7 million. As of the Australian Financial Year of 2015, Vicinity Centres (then
Vicinity Centres
12268295
job with his team, winning the second part of the league and finished the 2nd place in the table at the end of the season. In 2005, when new owner arrived to the club, Sallói resigned. He moved to Diósgyőr FC to a very popular team which was year by year in financial crisis. For that time Sallói was called in Hungary 'man who can manage the financial crisis'. He did the job again, stabilized the club and madeDiósgyőr FC a stable mid table team. End of 2007, the new owner of Ujpest FC called him back to Újpest FC
István Sallói
13223350
tune. They were also invited to perform "Gimme Some Lovin'" on Top of the Pops, hosted by Jimmy Savile. The single was released in America and Europe. The band also toured throughout Europe. After tensions arose between the group and their manager Bill Watson over financial problems they decided to return to Australia. The Delltones returned to Australia at the end of 1970. The following year they recorded the classic single "Rock 'N' Roll Will Stand", which was backed with a Bob Pierse composition "Billy's Rock 'N' Roll" for Festival Records. Following this, they released the album "London Session" in
The Delltones
3708051
and transactions related to real property, obligations or rights. The supply must be for consideration (GST Act s9-15) to a relevant entity registered for GST (Div 23) in the course of enterprise (s9-20). This does not include employment or hobby income. Taxable supplies include goods wholly within Australia, from or to Australia or real property in Australia. Certain types of supplies are free of GST, examples include fresh unprocessed food, medical services, education courses, childcare, exports, pre-owned real estate and going concerns. When an enterprise purchases goods or services to be consumed or used for resupply to an end customer
Goods and services tax (Australia)
4350699
year when the list was renamed as the "Financial Review Rich List." A long time supporter of Association football in Australia, Lowy was Chairman of the Football Federation Australia (FFA) from 2003 to November 2015. Some observers credit him and John O'Neill, a former rugby union executive, with resurrecting soccer in Australia. A televised "A-League" is now in place, and the country has become a member of the Asian Football Confederation. In 2007 Lowy commenced a campaign to host the 2022 FIFA World Cup in Australia backed with $43 million in support from the Australian Government. In 2010, amid allegations
Frank Lowy
17820981
Travel Counsellors Travel Counsellors Ltd. is an independent travel company headquartered in Manchester, England. It was founded in 1994 by travel entrepreneur David Speakman and operates in 7 countries around the world. The company specialises in bespoke holidays and business travel, and has over 1,600 travel agents globally, running their own home-based franchise, in the United Kingdom, Ireland, The Netherlands, Belgium, South Africa, Australia and the UAE. Travel Counsellors is an independent home-based travel company with turnover at the end of its last financial year (Oct 31 2015) of £166 million – up 22% year on year. Travel Counsellors has
Travel Counsellors
15686378
associated investments in the alternative investment industry and to provide end-to-end processing of alternative investments including hedge funds, funds of funds, private equity, non-traded real estate investment trusts (REITs) and limited partnerships. Phoenix American Financial Services provides informational services to its clients concerning the requirements of the Securities and Exchange Commission with regard to Cost Basis Accounting. While the company does not provide legal or professional advice on compliance with the new laws it does inform client firms and their investors on the practical consequences of the new regulation. Phoenix American Incorporated Phoenix American Incorporated is a privately held financial
Phoenix American Incorporated
15059454
Iron ore mining in Western Australia Iron ore mining in Western Australia, in the financial year 2008-09, accounted for 47 percent of the total value of the state's resources, with a value of A$33.56 billion. The overall value of the mineral and petroleum industry in Western Australia was A$71.3 billion in 2008-09, a 19 percent increase compared to the previous financial year. Western Australia's iron ore output for 2011 was 474 million tonnes, 97% of Australian production. The bulk of Western Australian ore went to China, which imported 70 percent of 2010 production, followed by Japan with 19% and South
Iron ore mining in Western Australia
6365773
even if the creator was an employee of the newspaper which holds the actual copyright. For non-government photographs: if taken before 1 May 1969, copyright expires 50 years from the end of the year they were taken; on or after 1 May 1969, 50 years from the end of the year of first publication. Thus the interpretation that images made before 1955 are out of copyright. However, it would appear that this does not apply to government works. For works made by the government in or before 1969, copyright expires after 50 years; for those made after 1969 it expires
Copyright expiration in Australia
15680267
licensing provisions in the Corporations Act 2001 are expressed to have extraterritorial effect, so as to capture regulated financial services activities conducted outside Australia, which are intended to or likely to have the effect of including persons in Australia to use those services. The "Corporations Act" draws a clear distinction between the provision of products and services to retail clients and wholesale clients. There are extensive disclosure requirements when financial services are provided to retail clients. The operation of financial markets (such as exchanges, liquidity pools, crossing systems and other trading platforms) and clearing and settlement facilities in Australia (including
Financial regulation in Australia
17184257
put in financial uncertainty by the pay dispute as his three-year contract had come to an end, and the players agreed to boycott the Australia A tour if an agreement had not been reached before its commencement. A new agreement wasn't reached in time and the tour was cancelled, all but ending any chance Sayers had of making his Test debut for Australia in their Bangladesh tour. In November 2017, he was named in Australia’s Test squad for the 2017–18 Ashes series, but was replaced by Mitch Marsh ahead of the third Test. He was announced as a replacement for
Chadd Sayers
14100672
Screenwest support for early career filmmakers transitioned to Screenwest. These grant programs were previously administered by the Film and Television Institute, Northbridge which ceased operations on at the end of financial year 2016/17. Screenwest Screenwest is Western Australia's screen funding and development organisation, working in partnership with the screen industry to develop, support and promote film, television and digital media production in Western Australia. Screenwest receives funding from the Government of Western Australia and Lotterywest. On 1 December 2016, Minister for Culture and Arts John Day announced that Screenwest would transition out of government, and become an independent not-for-profit organisation..
Screenwest
9912056
to take over the program but the financial commitment to posed too great a risk. Armed with a new business plan and financial model, the Board of Standards Australia approved another year for the awards. For the next few years, the ADA continued to grow in standing and support, buoyed by financial stability. A student design category was launched in 2002 supported by Dyson Appliances Australia and in 2004, product-focused categories were introduced. In 2008, on the 50th anniversary of rewarding design and innovation excellence in Australia, internationally designed products available for sale in Australia were allowed to enter the
Australian International Design Awards
16288876
Australian independent film An Australian Independent Film is an Australian film which is produced without government funding. This does not include deductions in the form of special tax concessions or rebates, but refers to up front financial investment from any local, state or commonwealth government authority, or the state and federal film funding bodies, such as Screen Australia, The New South Wales Film and Television Office, Screen Queensland, ScreenWest, The Australian Broadcasting Corporation, and The South Australian Film Corporation. Australian Independent Films do not include films that would be classed as Studio Films, yet Australia does not have a studio
Australian independent film
7562544
Tithes" for Edge Church International in the 2009/10 financial year decreased by 10% from the previous year and totaled $3.41 million. The Reynella church has a database of 3400 people and the Findon, South Australia location has a congregation of more than 250. Edge Church Edge Church (formerly Southside Christian Church) is a Pentecostal Christian church formerly affiliated with Australian Christian Churches, the Assemblies of God in Australia. The church is currently pastored by Jonathan and Rebecca Fontanarosa. Edge Church International was originally called Southside Christian Church when it was established in 1994. Danny Guglielmucci established Edge Church South in
Edge Church
10542955
A year later, he bought his business partner out and continued running COS on his own. In the 1980s, COS employed 15-20 people and Dom borrowed his father’s retirement money to expand the business into retail. By negotiating with suppliers he managed to survive some tough financial times. Now, COS employs over 350 people, has 9 distributions centres around Australia and turns over in excess of 114 million a year. Dom's daughters, Amie and Belinda have joined him as part of the executive team. When his family arrived in Australia they needed a lot of help from charities such as
Dominique Lyone
2721388
every 8 minutes of programming. Certain programming on select channels are broadcast commercial-free such as movies on their movie channels and selected games on Fox Sports but in-between each program Foxtel would then stream many ads giving a long time between the end of one movie and the start of the next. EOFYS (pronounced \ 'E o f\os') is an acronym originating from Australia referring to an "End of Financial Year Sale". Its first use was in a 2009 Foxtel advertising campaign created by Three Drunk Monkeys. Since the Foxtel advertisement, other Australian businesses and advertising firms have taken licence
Foxtel
9818785
airport from April the following year. The airline offers 13 flights per week between Adelaide and Whyalla. Bombardier Q300 aircraft is used on the route. Regional Express maintain multiple flights per day to Adelaide on their Saab 340 Aircraft. Whyalla Airport was ranked 51st in Australia for the number of revenue passengers served in financial year 2010-2011. Whyalla Airport Whyalla Airport is an airport located southwest of Whyalla, South Australia. The Corporation of the City of Whyalla has operated the airport since 1991 when it was handed over by the Australian government. Unfortunately for the City of Whyalla, the main
Whyalla Airport
16336775
Management Awards from IAIR in Hong Kong, and picked up the international award in London for Best Investment Management Company Australia Greg O'Neill Gregory Kevin (Greg) O'Neill (born 28 May 1962) is an Australian businessman and the current President & CEO of La Trobe Financial, one of Australia's leading bank independent credit specialists. In 2011, O'Neill was nominated by Rainmaker Group as the 2011 Wealth Management Executive of the year. In 2016, O'Neill was the winner of the Financial Services CEO of the Year from CEO Magazine Australia. O'Neill has worked at La Trobe Financial since 1985 and assumed the
Greg O'Neill
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Stopes had financial difficulties after her husband's bankruptcy (1892) and untimely death (1902). Though daughter Marie became independent when she won a scholarship and later was given a university position, Stopes still had a younger daughter, Winnie, to care for. Her financial difficulties were partly alleviated at the end of 1903 when she was awarded a government pension of £50 a year "in consideration of her literary work, especially in connection with the Elizabethan period". She was awarded another grant in 1907 by the Carnegie Trust, this time for £75 a year. As a Shakespearean scholar her recognition continued to
Charlotte Carmichael Stopes
16344857
the last nine consecutive years (2018, 2017, 2016, 2015, 2014, 2013, 2012, 2011, 2010) During 2014, 2015, 2016, 2017 and 2018 La Trobe Financial received five International Finance Awards (London based) for Best Investment Management Company - Australia, Best Mortgage Fund - Australasia and Best Wealth Management Company and Non Bank Lender of the Year. Awarded six International Alternate Investment Review (IAIR) Global Funds Management Awards in 2013, 2014, 2015, 2016, 2017 and 2018 presented in Hong Kong for Asset Manager of the Year - Asia Pacific (2017) and Non-Bank Lender Australia (2017). In 2017, La Trobe Financial won Mortgage
La Trobe Financial
20756833
programme, Skywards, was also launched in 2000 as the airline grew. Towards the end of the year, Emirates planned to start long-haul services to the East Coast and West Coast of the United States, as well as non-stop flights to Australia and Brazil. During 2002, Emirates passenger figures increased 18% to over 6.8 million against the previous year. The financial year 2001–02 would prove to be very difficult for Emirates and one of the toughest for the airline. Initially sales were affected by a recession and later influenced by the bombing of Colombo Airport. The bombing destroyed three of SriLankan
History of Emirates (airline)
14035898
completion when Wheatley revealed they were almost broke. They were determined to stay in London but desperately needed funds. A phone call to EMI Australia for financial assistance proved futile, so they planned an Australian tour. Wheatley headed home to organise it and secured a local soft drink company as a sponsor. The band returned to Australia at the end of December, just as "Because I Love You" was released. It was their fourth consecutive Top 20 hit, reaching No. 12 nationally, and became one of the key songs of the new era of Australian rock. The Masters Apprentices began
The Masters Apprentices
7230059
Scouting and Guiding in Western Australia Scouting in Western Australia is predominantly represented by a branch of Scouts Australia and Girl Guides Western Australia, a member organisation of Girl Guides Australia. Scouting began in Western Australia in 1908 when eighteen-year-old Frank Roche from Spearwood established the first Scout Patrol. By the end of 1909 there were 416 members in 16 Groups. In 1912, the Founder, Robert Baden-Powell visited Perth. Girl Guides started in Western Australia in 1915 in a very formal way when the Women’s Service Guild staged a public meeting, under Vice Regal patronage, in the Perth Town Hall
Scouting and Guiding in Western Australia
9793146
Australia Fund in 2012 for $2.45 million in funding to allow upgrades to the airport terminal, security screening and apron areas, as well as resurfacing the runway, construction of a parallel taxiway and upgrading the airport's lighting. When complete the works will increase capacity, allowing the airport to handle 70 seat aircraft such as the Bombardier Q400 operated by QantasLink and potentially attract new airlines such as Virgin Australia, operating ATR 72 type aircraft through its regional subsidiaries. Armidale Airport was ranked 45th in Australia for the number of revenue passengers served in financial year 2012-2013. Armidale Airport Armidale Airport
Armidale Airport
12452643
if payments are missed) may cause deterioration in credit scores over time. There is also concern that people who open accounts with only alternative data will become over-extended. Recent research shows, however, that the inclusion of alternative data does not degrade credit scores over a one-year period. Fully reported non-financial payment data has been included in consumer credit reports in many countries around the world including the United Kingdom, Germany, Italy, Australia, China, Mexico, and Colombia to name a few. Indeed, Colombia has used this data successfully for more than 40 years. Recently, the World Bank issued a global credit
Alternative data
4336756
custodian Nathan Abbey was suspended. Wright was released by Boston at the end of the 2005–06 season and joined Bishop's Stortford. He rejoined Boston in July 2007 but left in December of the same year. Wright went on to join a number of non league teams most recently Sleaford Town and Corby Town, whilst playing football. Wright joined Pygott & Crone as a financial advisor. In October 2008, Wright left Boston United, with personal reasons being cited for his release. Following the end of traveling in Australia, Wright opted to re-sign for Boston for a third spell on 3 February
Chris Wright (footballer)
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the special operations and protective industry having protected many prime ministers and presidents in his 30 year career. Formerly a New Zealand citizen Brookes-Jones, currently resides in Australia spear heading his company into various hot spots in the globe. Sharp End International's clients include Government Special Forces units and Corporate clients such as "petroleum companies, mining facilities, financial institutions, corporate identities or celebrities". It was stated on their website that they had trained the "Ministerial Protection Details for the ‘New’ Iraqi Government, including the Prime Minister and Presidential Teams, as well as the Justice Protection Details for the US Marshals
Sharp End International
13156061
BlogShares BlogShares was an online stock market for blogs, in which participants speculate on the future of individual blogs. The website operates similar to how a real stock exchange works. In BlogShares, blogs are like companies, and inbound links are the assets that drive valuations. When members first join the website, they are given 500 BlogShare dollars. The website does not have an End of Day, which is the end of the trading day in financial markets—players can trade at any time. Several common strategies have been adopted by BlogShares members. Some players try to get their blog on the
BlogShares
16799982
developed through cultural and trade links, however, other than conventional industry, Australian firms rely on a mature international financial market to capitalise from the strong scientific/growing technical research due to high tax rate in Australia, and Taiwan does not have this attribute , but Taiwan's highly Americanized specialist workforce may assist Australia's firms to internationalise the vision, especially with the competency on analytical research. Therefore, it is likely Taiwan may benefit from the relations with Australia on University spin-off rather than research spin-off. On international trade, Australia and Taiwan are complementary. Taiwan and Australia have developed strong economic and trade
Australia–Taiwan relations
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fifteen (15) firms across Australia by AUSTRADE, the Australian Federal Government trade promotion body to promote Free Trade Agreements across Asia Pacific In 2018 Australian Mortgage Awards Finalist: Non-Bank of the Year La Trobe Financial La Trobe Financial is a wealth manager specialising in credit.. La Trobe Financial offers real estate credit, fixed interest investments and funds management to some 43,000 clients. The President and CEO is Mr. Greg O'Neill. La Trobe Financial's head office is located in Melbourne, with corporate offices in Sydney, Shanghai and Hong Kong. La Trobe Financial was established in 1952 in Australia and initially operated
La Trobe Financial
10504783
public attention. Australia does not view the events at the end of the Ottoman Empire as a genocide. Australia is one of the countries who were at war with the Ottoman Empire at the time of the events, notably during the Gallipoli Campaign. Australia does acknowledge the tragic events had devastating effects on the identity, heritage, and culture of all the people in the areas that the events have occurred. Furthermore, in response to the motions of New South Wales and South Australia to recognize the events as genocide the Foreign Minister of Australia has clarified on June 4, 2014,
Armenian Genocide recognition
6073852
on October 14, 1967. At the end of the 1968 fiscal year, the facility housed 92 inmates. In 1971, the Living Unit concept was introduced. The Warkworth prison, opened in 1967, lies just inside the Brighton border and is a major financial contributor to the municipality. The federal prison does not technically pay property taxes, but the government gives the amount in a grant to the municipality. The Warkworth Institution gives Brighton $602,000 each year, which is almost 16 per cent of the municipality’s budget. The jail also gives Northumberland County a grant of $168,500. *https://www.northumberlandnews.com/news-story/3756812-warkworth-prison-could-close/ A riot broke out
Warkworth Institution
12267365
year. The Government of Uzbekistan does not fully comply with the minimum standards for the elimination of trafficking, though it is making significant efforts to do so. Uzbekistan is placed on the Tier 2 Watch List for its failure to provide evidence of increasing efforts to combat severe forms of trafficking over the previous year. Specifically, the government did not amend its criminal code to increase penalties for convicted traffickers, and did not provide financial or in-kind assistance to NGOs, providing assistance to victims during the reporting period. The government did not take steps to end forced child labor, during
Human trafficking in Uzbekistan
2329348
of a new nation, Papua New Guinea. The "Kumuls" performed creditably, particularly when playing in the front of their fiercely patriotic home crowd, while France were unable to fulfil their 1987 tour of Australasia due to financial difficulties, and had to forfeit away fixtures against Australia, New Zealand and Papua New Guinea. At the end of four years, Australia finished top of the table, and, through a victory over Great Britain in Christchurch, the Kiwis qualified to join them in the final. Despite finishing top of the table, poor international attendances since the mid-1970s (since 1974, the Kangaroos had only
1985–1988 Rugby League World Cup
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for determining child support. For information on child support policies in specific countries, including Australia, New Zealand, the United Kingdom and the United States, please see Child support by country. Trends from within the United States today are pushing for an adjusted system. Many groups are demanding a more hands-off approach where government does not micromanage the family. These trends may encourage change in local and federal laws, and reduce the problems arising from the child support system. In jurisdictions where child support is reduced or partially reduced when care is provided by both parents, there may be a financial
Child support
4334186
AIF was subsequently out of the line when the armistice was declared on 11 November 1918. In all 416,806 Australians enlisted in the AIF during the war and 333,000 served overseas. 61,508 were killed and another 155,000 were wounded (a total casualty rate of 65%). The financial cost to the Australian government was calculated at £376,993,052. Two referendums on conscription for overseas service had been defeated during the war, preserving the volunteer status of the Australian force, but stretching the reserves of manpower available, particularly towards the end of the fighting. Consequently, Australia remained one of only two armies on
Military history of Australia
5895663
for financial reasons but accepted a job offer from Hindmarsh Building Society to stay in South Australia. Hogg continued his good form into the two-match series with Pakistan, although returns of 4–49 and 3–75 in the first test could not prevent another Australian defeat. Hogg was the center of some controversy while batting when run out off a no ball. Some strong batting and bowling saw Australia win the second test; Hogg had a comparatively poor match taking 1–88 and 2–45. One writer called it his "worst performance" at international level to date. However, by the end of the summer
Rodney Hogg
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Club members and locals, the MBYBC minutes of meetings, the historical articles in the Mossel Bay Advertiser, the Mossel Bay Post Office Tree Museum Complex and the book A History of the Royal Cape Yacht Club, 1904-1990. The MBYBC has a very close relationship with the local National Sea Rescue Institute (NSRI) station 15. Every year the members are asked to include a donation with their annual subscription fees which is officially handed over during the Annual General Meeting at the end of the financial year. This substantial amount is used to good use, as the NSRI does not receive
Mossel Bay Yacht and Boat Club
3339706
to its Falcon production line. Detroit then sent Australia component makers broke by not paying bills, the same component makers that had made the new car possible. 23 May 2013 Ford Australia announced that it would stop making cars after 88 years due to uncompetitive manufacturing costs and lacklustre sales. The carmaker's annual financial report, for the previous year, showed a loss of A$141m dollars (£90m/$136m) after tax for the 2012 financial year. This followed a loss of A$290m in 2011 and a total loss of A$600m over the preceding five years, as a result, 1,200 staff would lose their
Ford Australia
2658982
end of the parliamentary year before the Summer recess. When passed, this is known as the Appropriation Act, and allocates the monies from the Consolidated Fund to the purposes set out in the main annual departmental expenditure estimates (the annual government department budgets, known as Estimates). In the interim period between the start of the financial year and the passing of the Appropriation Act, a process known as Votes on Account is used to grant to departments up to 45% of the amounts they were allocated in the preceding financial year. These Votes on Account, and any necessary changes to
Consolidated Fund
7716924
she does not believe mandatory reporting laws are the appropriate way to address it. Ben Mathews of Queensland University of Technology said he had studied 10 years of data from Australia and other countries, and concluded that there were more benefits than not where reporting was compulsory. Mandated reporter In many parts of the western world, mandated reporters are people who have regular contact with vulnerable people and are therefore legally required to ensure a report is made when abuse is observed or suspected. Specific details vary across jurisdictions—the abuse that must be reported may include neglect, or financial, physical,
Mandated reporter
5993615
City. Boone harbors a fondness for his stepsister, which develops into a romantic attraction. When Boone learns of Shannon’s financial difficulties after her father’s death he offers to give her money, but she does not accept. Boone "rescues" Shannon several times from abusive relationships by paying the boyfriends to leave her. One such rescue attempt leads Boone to Sydney, Australia in September 2004, where he learns the relationships are actually scams concocted by Shannon to get his money and attention. Boone is deeply hurt by the deception. Boone and Shannon have sex after her Australian boyfriend runs away with her
Boone Carlyle
17615849
only the Queensland and New South Wales Qualifying stops remaining, the Skate Australia CEO and Board Of Directors determined that, in a year when a major financial partner (Anpha) has been lost, the pursuit of a surplus budget (for a non-profit organisation) was paramount to completing the Titles. Curry's post also states that the result of SA's decision harmed the reputation of SbA, removed the possibility of an amateur series for 2015 and led to the loss of employment of the majority of skateboarding staff at SbA. Curry maintained that "Skateboarding continues to be grossly under-represented in the Skate Australia
Skateboarding Australia
4161030
are: The New Payments Platform (NPP) is open access infrastructure for fast payments in Australia. The NPP was developed via industry collaboration to enable households, businesses and government agencies to make simply addressed payments, with near real-time funds availability to the recipient, on a 24/7 basis. Each payment message is capable of carrying much richer remittance information than other systems. The NPP infrastructure supports the independent development of ‘overlay’ services to offer innovative payment services to end-users. Regulation of the financial system in Australia is split mainly between the Australian Securities and Investment Commission (ASIC) and Australian Prudential Regulation Authority
Financial system in Australia
16603112
to six initial test stores in the 2014 fiscal year. The first store opened in February 2014 within Westfield Stratford City, located in the East End of London, breaking the chain's one-day sales record, previously held by the first Singaporean store. Smiggle Group General Manager, John Cheston said he hopes to reach the 200-250 store target in four to five years, adding that the UK will "unquestionably" be the retailer's biggest market globally. That month it was also reported that Smiggle's sales grew a further 18.1% in financial year, 2012/13. In October 2013, Smiggle had 150 stores in Australia; 23
Smiggle
18342495
of turnover in Australia. The company featured in the 2009, 2010, 2011 and 2012, with their positions 52nd, 37th, 41st and 61st respectively for the four years. MyBudget was included in 9th position as part of the Bibby Financial Services list, FastMovers2012 with a turnover for the 2011/2012 financial year of $16 million AUD. The company founder Barton was also recognised as one of Australia's 100 Women of Influence by The Australian Financial Review also in 2012. Since MyBudget's popularity has risen in Australia, the company's representatives have featured regularly in the media discussing common financial issues. Following the announcement
MyBudget
2243480
the Conservative Party. He was a Junior Lord of the Treasury under Arthur Balfour from 1902 to 1905, and later Financial Secretary to the War Office from 1915 to 1919. Forster was raised to the peerage in 1919, and appointed Governor-General of Australia the following year. Unlike his predecessor, Ronald Munro Ferguson, he faced no constitutional challenges and had no influence on the political scene. Forster travelled widely while in office and was popular among the general public, mainly concerning himself with ceremonial duties. He retired to England at the end of his five-year term. Forster was born at Southend
Henry Forster, 1st Baron Forster
16105845
and the woman who would eventually be his wife for a short while. He eventually does get married to the woman the marriage quickly deteriorates because of his writing and the caution he lacks when speaking around his new bride and in the end she leaves. During his marriage he lives in the countryside and tells tales of the people he met with there and recounts their experiences as well. Eventually he makes it out of China and then describes his relationship with a new girl named Sylvie that he meets in Sydney, Australia. She is carefree and does not
One Man's Bible
20188795
to submit estimates of the budget for the Copyright Office for the ensuing year to the Minister for Finance at the end of each financial year. The Office shall keep accounts and records which shall be audited by the Auditor-General within three months after the financial year and also submit annual reports to the minister through the Legal Service Board covering the activities of the Office for that year after the expiration of the financial year but within six months after the end of the year. The interpretation of certain words or phrases can be found in Section 76 of
Copyright Act of Ghana
13981888
returned to Australia at the end of the war. He has claimed that at the end of the war in 1902 when the Australian contingents returned the trackers may not have been allowed back to Australia due to the White Australia Policy. The beginning of 1900 saw the first Australian contingents deploying to the north of the Cape Colony. The new year begun much as the previous one had ended though, with the British suffering a further defeat at the Battle of Spion Kop on 23 and 24 January, adding to the set-backs of Black Week. Despite the defeat at
Military history of Australia during the Second Boer War
19893027
trialled in various locations across the globe. However visibility issues with water clarity can be a problem particularly with aerial patrols, which have been found to identify less than 20% of sharks present. There is also the financial cost of hiring aircraft and/or personnel to conduct the surveillance. In September 2015, a shark sonar created by Ric Richardson was tested in Byron Bay, Australia. It is a passive sonar device that does not interfere with animals like dolphins. The final device will sit on the ocean floor and can detect sharks over 2,5 meters long when they are 100 meters
Shark attack prevention
10561784
The International Accounting Standards Board defines hyperinflation in IAS 29 as: "the cumulative inflation rate over three years is approaching, or exceeds, 100%." Companies are required to restate their historical cost financial reports in terms of the period end hyperinflation rate in order to make these financial reports more meaningful. The restatement of historical cost financial statements in terms of IAS 29 does not signify the abolishment of the historical cost model. This is confirmed by PricewaterhouseCoopers: "Inflation-adjusted financial statements are an extension to, not a departure from, historical cost accounting." IAS 29 "Financial Reporting in Hyperinflationary Economies" is the
Inflation accounting
10925799
and vibrates as soon as the order is ready to be picked up at the counter. Guests pay for meals and drinks when leaving the restaurant, after handing in their chip card. According to the consolidated financial statements for the financial year of 2014, there were a total of 152 restaurants worldwide under the "Vapiano" brand. According to the company, there were 62 in Germany, eleven in Austria, nine in the United States, eight in Sweden, six in France, six in Switzerland, five in Australia, five in the Netherlands, four in Hungary, three in England, three in Mexico, three in
Vapiano
5731237
Scheme. The school is part of a worldwide network of schools named after Rabbi Yosef Yitzchok Schneersohn, the sixth Lubavitcher Rebbe. The school is as a branch of the Yeshiva Centre umbrella, and Rabbi Mordechai Berger was the principal of the high school, having replaced Rabbi Avrohom Glick at the start of the 2008 school year, however, Rabbi Glick stepped in as Interim Menahel when Rabbi Berger left at the end of the 2009 school year. Rabbi Glick ended his term as Interim Menahel at the end of term two, being succeeded by Rabbi Yehoshua Smukler from Sydney, Australia. From
Yeshivah College, Australia
6484720
workload of 200,000 cases. Currently there are 4,500 people working at the ombudsman – reflecting a substantially increased workload of over half a million cases last year (2014/2015). Staffing levels at the Financial Ombudsman Service fluctuate - as does the budget year-on-year - to match the volume of disputes it is dealing with. The number of staff required - and forecasts for complaints volumes and workload - are consulted on publicly each year in the ombudsman's corporate plan and budget. Around 90% of the disputes that the Financial Ombudsman Service resolves are settled at earlier informal stages, without the intervention
Financial Ombudsman Service
13292076
by more non-Test matches pitting Test teams with top-level clubs team than in recent years. Matches of this type are often called "midweek matches" because they are traditionally played at midweek, most often on Wednesday, although they can also be scheduled on a weekend when the touring team has no Test scheduled. Australia and South Africa both scheduled two such matches; the Wallabies won both of their matches comfortably, while the Springboks lost both of theirs. End of year rugby union tests 2009 end-of-year rugby union internationals The 2009 end of year rugby internationals, also known as the Autumn internationals
2009 end-of-year rugby union internationals