Police Recruit Qualifications Essay Example | Topics and Well Written Essays - 1000 words

Police Recruit Qualifications - Essay Example However, if there is no certificate, then the police department would also accept a transcript of the applicant (â€Å"Background Information†). In this line of police work, it is extremely important for the applicant to be physically fit, so that they can participate actively in defense tactics, which is a training process, and also in other physical activities. To test the physical fitness of an applicant, he is tested in aerobics, strength and how flexible he is; for physical fitness, there are procedures set by the commission. However, if the applicant doesn’t pass the physical fitness test, then he would be ineligible for admissions in the academy. The applicant should be the citizen of the United States of America and must know how to read and write the English Language. Whether the applicant is an American citizen or not, can be known of the history of the resident’s previous addresses, for the last ten years. Moreover, if the applicant has a military record, then the condition to apply in an academy is that he should have a record of honourable discharge and the fair employment laws would also apply here. Here, the applicant has to submit a certificate issued by the Military Service Record, and it should be considered as the only acceptable proof. The applicant needs to have a driver’s license, before they are hired; the driver’s license must be of Washington State or the state in which they are applying for. For example, if an applicant wants to be hired in the Seattle Police Department, but lives in Washington, he has to get Seattle’s driving license; even though at the time of applying, the applicant wouldn’t have the license, it is compulsory for him to show the license in case he is hired. A driving license is essential because driving is an essential part of the police department (â€Å"Seattle†). There shouldn’t

BG Group plc Accounting Coursework Example | Topics and Well Written Essays - 2000 words

BG Group plc Accounting - Coursework Example Of the three business segments of the company, the E&P segment is the largest in terms of non-current assets subject to impairment issues. Oil and gas exploration is a capital intensive activity and all costs incurred are capitalized as intangible assets until oil or gas is discovered. Once the reserves are proven, these costs are transferred to property, plant and equipment in the company balance sheet. Costs incurred on unsuccessful oil and gas fields are written off in the in the income statement (BG Report 2011, pp 89). This method of accounting based on â€Å"successful efforts† is not a term defined in the IFRS 6 but used by the oil and gas industry as a carry over from previous GAAP practices (KPMG, 2008). BG plc does not differentiate between development fields and production fields. This too is inline with accepted industry practice (KPMG, 2008). Non current assets are reviewed at least once a year for impairment. As on 31 December 2011, BG Group held a balance of $ 4,383 million in expenditure related to unproved oil and gas reserves within the category of intangible assets. In the previous accounting year, this figure was higher at $5,342 million (BG Report 2011, pp 89). For assessment of impairment, BG plc combines oil and gas production fields into cash generating units based on geographical location, use of common facilities and marketing arrangements (BG Report 2011, pp90). This disclosure is not usually made in Oil company reports (KPMG, 2008) and is therefore an improvement on industry practice. BG plc uses the net present value of future cash flows for impairment assessment using certain short term and long term assumptions depending on the nature of the asset. The Exploration & Production business segment is particularly sensitive to commodity prices. Impairment testing of oil and gas properties is based on assessment of proven and probable reserve estimates using the SEC definition (BG