(5) an explanation on changes in accounting policies and accounting estimates as well as correction of errors

Yes, that's all right now I was right.

Who is better placed to estimate the business and legal risk of relying on the method used?

Some members felt that this time lag was undesirable and that the use of more current data would better approximate Member States' capacity to pay.

Such estimates may even be surpassed.

I thought that might speed your arrival.

Article 8 The Company shall make disclosure of the changes in accounting policies and estimates and corrections of errors according to the provisions of the Accounting Standards for Enterprises No.28 Changes in Accounting Policies and Estimates and Corrections of Errors and the guidelines for the application of the Standards.

I'll miss you two, for a long time.

I suppose that's why I prefer horses.

Better measurement of such flows will lead to more accurate assessment of economic conditions, thus helping to formulate better macroeconomic and structural policies and support the development process as a whole.

The Process must provide for a more inclusive and better coordinated assessment of need, and the projects contained therein must be better prioritized.

Your plan is a good one, but mine is a better one.

Your plans are very good, but mine are better than yours.

Your plan is very good, but mine is better.

The outcome of such determinations is intended to be more effective implementation of legislative mandates, more accurate budgetary estimates and better utilization of resources.

Maternal mortality in Pakistan remains high. It is estimated to be 340 per 100,000 live births and some estimates put it higher.

Reference approach estimates should preferably be taken from the Party.

But good thing I did, because I don't look good in orange.

I'm trying to think of better plan.

It's better this way, with the lies and deceptions.

Such information could facilitate better research and better project design.

Moreover, individual agencies, such as WFP, introduced improved needs assessment tools for their respective sectors.

There is a good discussion of why these estimates differ from estimates made in the first national communication.

The estimates of the impacts were the best currently available, although they relied on existing data, which were incomplete.

The planned assessment of the compacts at the end of 1998 and the review of the implementation plan and the strategic plan should allow UNDP to evaluate the objectives of the change process. D. United Nations Children s Fund

We can design better games.

But who was the better man, old boy?

Children who plan their own goals, set weekly schedules, evaluate their own work build up their frontal cortex and take more control over their lives.

So we need to design better games.

The main advantage of such a weighted analysis is that, at its best, by taking into account the population size affected by the estimated trend, the risk of greatly overestimating or underestimating the magnitude of regional trends is significantly reduced.

Estimates of seabird bycatch may even be much higher for some species.

We need better planning and systems for evacuation.

Every eleventh household evaluated the level of satisfaction of their food requirements as worse than in an average household, and 4.1 per cent households as better.

The best estimate the Special Representative has received is that 17 clerics are under detention.

Those in turn could be very useful for trading options, benchmarking proposals or giving realistic estimates of the resources needed by a project.

Additional resources will be required to cover an estimated gap of about 22 million.

As originally and most beautifully planned.

To ensure conservativeness for the purpose of adjustments, a conservativeness factor should be applied to the specific component of the emission estimation method used by the Party or to the emission removal estimate generated by the basic adjustment methods described in section III.A of this technical guidance.

As a principle to achieve conservative estimates, the calculation of an adjustment for a commitment period year should not result in an emission estimate that is lower or a removal estimate that is higher than that originally submitted by the Party, and an adjustment for an estimate of the base year should not result in an emission estimate that is higher or a removal estimate that is lower than the originally submitted estimate.

Maybe? well, we couldn't be sure, but we figured the dry, warm air would help ease him.

While adjustment of the appropriations makes a comparison with the estimates for the 2006 2007 biennium more meaningful, the opportunity has been taken to indicate costs where they should more rightfully fall.

20. The Board recommends that UNDP assess the financial and non financial benefits expected to flow from its change programme and use this assessment to carry out a full investment appraisal of the change initiative (para. 140).

4. Inputs for budget estimation should be worked out more reliably in concert with field offices.

It is estimated that the problem of drug abuse is greater than commonly recognized.

We need better accounting.