ahmedheakl/docatlas_instruct huggingface dataset:
07600 Es Pil·lari

Premis, obtindran premi:

##### Quinta.-

- ▪ Els tres primers classificats de cada grup o categoria.
- ▪ El primer club classificat (placa commemorativa).

Sexta.- l'objecte de poder facilitar l'organització de l'Exposició, els clubs hauran de Sexta.- l'objecte de poder facilitar l'organització de l'Exposició, els clubs hauran de informar a la Federació, abans de dia 30 de desembre dels coloms que presentaran per club en cada categoria. Podeu comunicar-ho per e-mail i adjuntar una còpia del imprès 'sobre obert' amb la relació dels coloms, sense el nom dels seus propietaris.

Setena.- participació en la XLII Exposició Regional del colom missatger es de forma Setena.- participació en la XLII Exposició Regional del colom missatger es de forma gratuïta.

##### Octava.-

Programa d'actes (l'adjuntem amb la present).

Jutges:

##### Novena.-

- ▪ Andreu Prohens Vicens
- ▪ Angela Costa Ferrer

Jutges suplents:

- ▪ Marc Mora Fluxa
- ▪ Jose Guillermo Sanchez Perello

Dècima.- obligatori que, per realitzar l'exposició social, els clubs hagin de sol·licitar Dècima.- obligatori que, per realitzar l'exposició social, els clubs hagin de sol·licitar al Comitè Balear de Jutges, que els designi un jutge.

Onzena.- el Reglament de l'Exposició del Colom Missatger o, en cas que fos Onzena.- el Reglament de l'Exposició del Colom Missatger o, en cas que fos necessari, el de l'Exposició Nacional, que haurà d'estar exposat en el tauló d'anuncis de cada club (adjuntem copia).

Dotzena En el cas que tingueu qualque dubte, us podeu posar en contacte amb la FBC Dotzena En el cas que tingueu qualque dubte, us podeu posar en contacte amb la FBC (971.278.643/ 690.695.495) i/o amb el Sr. Juan Bisbal Antich (674.60.72.61) i/o amb el Sr. Marc Mora Fluxa (636.133.391).

Esperant la màxima participació dels nostres associats, rebin una cordial salutació.

Palma a 16 de desembre de 2014

##### FEDERACIÓ BALEAR DECOLOMBOFILIA JUAN BISBAL ANTICH PDTE. COMITÈ BALEAR DE JUTGES
SAAPS 3 (REVISED MAY 2019) ILLUSTRATIVE REPORTS

## Introduction

### Scope

- 1. This South African Auditing Practice Statement (SAAPS) is aimed at providing practical guidance to registered auditors who report on financial statements, both for compliance with the ISAs or the ISREs, as applicable, and the legal and regulatory requirements applicable to auditors and auditor reporting in South Africa, as related to the content and format of the auditor's report. For the purpose of this SAAPS, the main legal and regulatory requirements addressed are the Auditing Profession Act, 2005 (No. 26 of 2005) (APA); the Rule in terms of Sections 9 and 10, read with sections 1, 2 and 3 of the APA, published in the Government Gazette No. 39475 on 4 December 2015 (Rule); the Companies Act, 2008 (Act No. 71 of 2008) (Companies Act); and the Public Audit Act, 2004 (Act No. 25 of 2004) (PAA). Reading this SAAPS is not a substitute for reading and applying the ISAs, the ISREs, the APA, the Companies Act and the PAA.
- 2. The ISAs and ISREs dealt with in this SAAPS are:
- • 700 (Revised), Forming an Opinion and Reporting on Financial Statements ; • 700 (Revised), Forming an Opinion and Reporting on Financial Statements ;
- • 701, Communicating Key Audit Matters in the Independent Auditor's Report ; • 701, Communicating Key Audit Matters in the Independent Auditor's Report ;
- • 705 (Revised), Modifications to the Opinion in the Independent Auditor's • 705 (Revised), Modifications to the Opinion in the Independent Auditor's Report ;
- • 706 (Revised), Emphasis of Matter Paragraphs and Other Matter Paragraphs • 706 (Revised), Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report ;
- • 720 (Revised), The Auditors Responsibilities Relating to Other Information ; • 720 (Revised), The Auditors Responsibilities Relating to Other Information ;
- • 800 (Revised), Special Considerations - Audits of Financial Statements • 800 (Revised), Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks ;
- • 570 (Revised), Going Concern ; • 570 (Revised), Going Concern ;
- • 600, Special Considerations - Audits of Group Financial Statements • 600, Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors) ; and
- • 2400 (Revised), Engagements to Review Historical Financial Statements . • 2400 (Revised), Engagements to Review Historical Financial Statements .
- 3. The guidance as well as the illustrative auditor's reports and independent reviewer's reports (reports) contained in this SAAPS:
- • not provide a substitute for the auditor's responsibility to form an opinion on • not provide a substitute for the auditor's responsibility to form an opinion on the financial statements in accordance with ISA 700 (Revised), or a conclusion in accordance with ISRE 2400 (Revised).
- • not establish new requirements or contain exemptions from the requirements • not establish new requirements or contain exemptions from the requirements of the ISAs and the ISREs; and should be read with the ISAs and the ISREs, as

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## Nagradni fond

Nagradni fond iznosi 300.000 dinara. Tri najbolja rada u tri kategorije (elektronski, štampani i on - line mediji) biće nagrađeni sa po 100.000 dinara.

## Pravila konkursa Koje priče ispunjavaju uslove?

- • novinarski radovi u kojima su ispoštovani principi profesionalnog i etičnog izveštavanja • novinarski radovi u kojima su ispoštovani principi profesionalnog i etičnog izveštavanja
- • novinarski radovi koji se bave temama od velike važnosti za građane teritorije na kojoj se • novinarski radovi koji se bave temama od velike važnosti za građane teritorije na kojoj se medij distribuira, emituje ili koristi, otkrivaju i dokazuju nepoznate činjenice do kojih su novinari došli sopstvenim radom.
- • objavljeni u medijima Srbije od 1. aprila 2017. do 1. aprila 2018. godine što se potvrđ uje Potvrdom • objavljeni u medijima Srbije od 1. aprila 2017. do 1. aprila 2018. godine što se potvrđ uje Potvrdom * medija o objavljivanju teksta / priloga (prilog IV).

## Posebna napomena:

* Novinar ili grupa novinara može predati jednu ili više prijava. Svaka prijava se mora predati odvojeno. * Jednim radom može se konkurisati samo u jednoj kategotriji, bez obzira da li je rad objavljen u više različitih medija. * Istraživački centri koji imaju svoje onlajn medije, radovima proizvedenim u okviru doniranih istraživačkih projekata mogu konkurisati isključivo u kategoriji onlajn medija. * Pod radom prijavljenim na konkurs, neće se smatrati rad osmišljen od strane kompanija, institucija i udruženja koja se u biti ne bave novinarstvom, koji se zasniva na podacima koji potiču iz navedenih organizacija i deo su njihovog svakodnevnog rada.

## Za tačnost sadržaja novinarskih radova, odgovaraju redakcije koje su ih objavile.

### Učesnici

Novinar / grupa novinara može da učestvuje na konkursu, a radove može prijaviti sam autor, njegov urednik ili kolega. Ukoliko drugo lice prijavu popunjava u ime autora, to lice mora obavestiti autora da će njegov rad biti prijavljen na konkurs. Kandidati moraju biti spremni da potvrde da su autori radova za koje su nominovani.

## Potrebna dokumentacija

- • popunjen prijavni formular - Formular za prijavljivanje (prilog III). • popunjen prijavni formular - Formular za prijavljivanje (prilog III).
- • rad - tekst ili prilog u elektronskoj formi • rad - tekst ili prilog u elektronskoj formi
- a. Štampani tekstovi : Dostavlja se skenirana strana medija u kojem je objavljen tekst ili URL preko kojeg se može pristupiti mediju u kojem je objavljen tekst. Za prijavu kandidata u ovoj kategoriji važno je da se jasno vidi logo novine, potpis autora i datum objavljivanja.
- b. TV/Radio: Dostavlja se URL preko kojeg se priča može gledati / čuti .
- c. Onlajn: Dostavlja se URL preko kojeg se može pristupiti priči .
- • medija, potpisanu od strane urednika ili direktora, sa podacima o tome kada je i gde prilog, • medija, potpisanu od strane urednika ili direktora, sa podacima o tome kada je i gde prilog, ‡ odnosno tekst objavljen - Potvrda medija o objavljivanju teksta / priloga (prilog IV).

2
## HANDLEIDING VIR DIE BEVORDERING VAN TOEGANG TOT INLIGTING 2023-24

1
SAAPS 3 (REVISED MAY 2019) ILLUSTRATIVE REPORTS

- to the date of our auditor's report. However, future events or conditions may cause the company to cease to continue as a going concern.
- • the appropriateness of accounting policies used and the reasonableness • the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.

We communicate with the directors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

[ Auditor's Signature ] [ Name of individual registered auditor ] [ Capacity if not a sole practitioner: e.g. Director or Partner ] Registered Auditor [ Date of auditor's report ] [ Auditor's address ]

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- i) dat hierdie vergunning nie verleen word ten opsigte van gelde waarvan die Universiteit se personeellede (of hulle kinders) nie vrygestel word nie;
- ii) dat dit nie van toepassing sal wees op enige vak of vakke gevolg aan die Konservatorium wat nie deel uitmaak van 'n voltydse graad of diploma kursus nie; en
- iii) dat die korting op saamgestelde onderriggelde aan bogenoemde instansie se personeel en hulle kinders met ingang van 1 Januarie 1995 vir alle nuwe personeel wat op of na laasgenoemde datum diens aldaar aanvaar, verval, met dien verstande dat die korting steeds ten opsigte van huidige personeel en hul kinders toegestaan word.

4.2 Fakulteit Krygskunde: Vrystelling van saamgestelde onderriggelde Dat vrystelling van saamgestelde onderriggelde verleen word aan voltydse dosente en personeel van SEMIS wat permanent aan die Fakulteit van Krygskunde aangestel is.

4.3 Personeel op die gesamentlike diensstaat van die US, WKPR en die Departement van Gesondheid by die Fakulteit Gesondheidswetenskappe, Biblioteekfasiliteite en vrystelling van saamgestelde onderriggelde i) Dat goedkeuring verleen word dat bogemelde personeellede en hulle kinders van die Universiteit se biblioteekfasiliteite gebruik maak. ii) Dat bestaande voltydse dosente wat op die gesamentlike diensstaat van die Universiteit Stellenbosch, die Wes-Kaapse Provinsiale Regering (WKPR) en die Departement van Gesondheid diens doen, asook hulle kinders, wat 'n graad -, diploma- of sertifikaatkursus aan hierdie Universiteit volg, die gebruiklike vrystelling van onderriggelde soos van toepassing op die personeel van die Universiteit ontvang, met dien verstande dat die vergunning nie verleen word ten opsigte van gelde waarvan die Universiteit se eie personeellede of hulle kinders nie vrygestel word nie.

Nuwe aanstellings op die gesamentlike diensstaat van die US en WKPR moet formeel deur die Aanstellingskomitee van die Senaat (ASK(S)) hanteer word. Slegs personeel op die VOLTYDSE diensstaat van WKPR wat op 'n deurlopende basis by
d. Irregolarita/jiet fil-prodott parteċipant li hjia/huma ikkonsidrata/ikkonsidrati li qed/qegħ din jikser/jiksru ir-regolament/i Irregularity/ies in participating product which is/are being considered to be breaching the competition regulation/s
e. Evidenża/dokumenti li j issostanżjaw l - akkużi Evidence/documentation substantiating the accusations

Firma ta ' min qed jagħme l l-ilment/ Signature of Complainant : \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

N.B. Skont ir- regolamenti ta' din l -inizjattiva, i lmenti għan dhom isiru biss fuq din il-formola u waqt l- ewwel ġimgħatejn tal-esebizzjoni, dan ifisser bejn id-29 ta' Awissu u t-12 ta'Settembru 2019. Ilmenti għandhom jint b agħtu jew permess ta' email fuq maltacrafts@gov.mt, jew bil-posta lid-Dipartiment tal- Kummerċ , Premju Ġieħ l - Artiġjanat Malti , Daħlet Ġ nien is-Sultan, Il-Belt Valletta, VLT 1933. Ilmenti għandhom jaslu għand id -Dipartiment tal- Kummerċ sa mhux aktar tard mit-12 ta' Settembru 2019. Ilmenti li jaslu wara t-12 ta' Settembru ma' jiġ ux ikkonsidrati. N.B. In accordance with the regulations pertaining to this initiative, complaints are to be made on this form and during the first two weeks of the exhibition only, i.e. between 29th August and 112th September 2019. Complaints are to be submitted either via email on maltacrafts@gov.mt or by post to the Commerce Deparment, Premju Ġieħ l - Artiġjanat Malti , Daħlet Ġ nien is-Sultan, Valleta, VLT 1933. Complaints are to reach the Commerce Department by not later than 12th September 2019. Any complaints received after 12th September 2019 will not be considered.
SAAPS 3 (REVISED MAY 2019) ILLUSTRATIVE REPORTS

#### 13.Qualified opinion - Reportable irregularity: Non-compliance with section 45 of the Companies Act and valuation of a loan receivable

Circumstances include: Audit of a complete set of financial statements of a private company in terms • of the Companies Act of South Africa using a fair presentation framework. The audit is not a group audit (i.e. ISA 600 does not apply). Non-compliance with section 45 of the Companies Act of South Africa and • loan-receivable not impaired that has also been reported as a reportable irregularity in terms of section 45 of the APA. Reportable irregularity affects the opinion on the financial statements - material misstatement of financial statements where the effect of the reportable irregularity identified is not so material and pervasive as to require an adverse opinion (i.e. a qualified opinion is appropriate). Other reporting responsibilities clearly differentiated from those under the ISAs and the auditor has chosen to include this within the Basis for Qualified Opinion section of the auditor's report in accordance with paragraphs 42-43 and A55 of ISA 700 (Revised). Adequate disclosure has been made in the notes to the financial statements. Based on the audit evidence obtained, the auditor has concluded that a • material uncertainty does not exist related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern . Key audit matters have not been communicated. • Memorandum of Incorporation does not provide for the appointment of an • audit committee and a company secretary. The auditor has determined that the other information includes the Directors' Report prepared in terms of the Companies Act of South Africa . The auditor has obtained all of the other information prior to the date of the • auditor's report s and has not identified a material inconsistency between the other information and the financial statements or between the other information and the auditor's knowledge obtained in the audit or a material misstatement of the other information. The auditor has concluded that the matter above is material but not pervasive • to the financial statements and a modified (i.e. ' qualified ') opinion is appropriate based on the audit evidence obtained.

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Statens Kunstfonds Projektstøtteudvalg for Kunsthåndværk og Design Bilag til elektronisk ansøgningsskema - Støtte til kompetenceløft og karrierefremme for kunsthåndværkere og designere Indhold: 1. Projektbeskrivelse (max 1 side), 2. Budget, 3. Redegørelse for projektets finansiering

WORKSHOPS - Midler til deltagelse i workshops eller master classes om relevante, udviklende emner for udøvere inden for kunsthåndværk og design
Fx deltagerbetaling
Fx rejse (angiv hvem der skal rejse, hvorfra og hvortil)
Fx ophold
Fx aflønning af andre (specificer)
Fx formidling
Fx materialer (specificer)
Andre udgifter (specificer)
-
-
Støttebehov i alt/workshop	Kr.

- 3. FOR PROJEKTETS FINANSIERING (INDTÆGTER) 3. FOR PROJEKTETS FINANSIERING (INDTÆGTER)

Statens Kunstfond
Andre offentlige tilskud (angiv navn)
Tilskud fra fond (angiv navn)
Tilskud fra sponsor (angiv navn)
Ansøgerens eventuelle egen finansiering
Mesterens/kuratorens/etc. eventuelle medfinansiering
Øvrige tilskud (specificer)
-
Indtægter i alt	Kr.
### Hoe is outo-aanslag hierdie jaar (2023) anders as verlede jaar (2022)?

Jy het verlede jaar 40 dae gehad om 'n opgawe in te dien, indien jy nie met jou outo- aanslag tevrede was nie, maar hierdie jaar gee ons jou tot die sperdatum van 23 Oktober 2023. Indien 'n outo-aanslag na 23 Oktober 2023 uitgereik is, sal die 40 werksdae op die datum van die kennisgewing van aanslag begin. Vir meer inligting, verwys na How does Auto-Assessment work .

### Laat ons jou help om vir 'n soomlose belastingseisoen voor te berei

Slegs individue individue wat outo-aangeslaan is sal 'n SMS of e-pos ontvang. Indien jy nie 'n kennisgewing van SARS, dat jy outo-aangeslaan is, ontvang het nie, moet jy jou persoonlike inkomstebelastingopgawe (ITR12) indien. Jy kan vanaf 7 Julie 2023 om 20:00, deur eFiling of die SARS MobiApp, toegang tot die belastingopgawe kry, dit voltooi en deur eFiling of die SARS MobiApp indien. Belastingpligtiges wat nie hulle opgawes aanlyn kan indien nie, moet eers 'n afspraak maak om 'n tak te besoek. Die sperdatum om jou belastingopgawe in te dien is 23 Oktober 2023.

### Wat om voor te berei voor belastingseisoen begin

Maak seker dat jy jou IRP5/IT3(a) en ander belastingsertifikate, soos mediesefonds, uittree-annuïteitfonds en enige ander derdepartydata, toepaslik tot die bepaling van jou belastingverpligtinge, ontvang het. Indien jy jou wagwoord vergeet het, kan jy dit aanlyn deur die eFiling-webtuiste herset deur op Forgot Password of Forgot Username te klik. Gebruik ons selfhelpaanlynnavraagstelstel om jou belastingverwysingsnommer te bekom en enige vereiste stawende dokumente in te dien. Jy kan ook jou persoonlike inligting, soos bankbesonderhede, adres en kontakbesonderhede aanlyn op eFiling of die SARS MobiApp nagaan en/of bywerk.

### Dit is nie nodig om te skakel nie

Belastingpligtiges, jou belastingsake is in beter hande wanneer jy van eFiling of die SARS MobiApp gebruik maak. Registreer nou jou profiel om 'n soomlose indieningsondervinding te verseker. Dit is nie nodig omons te skakel nie, jy kan aanlyn
Analiżi tal-ikel - il- canteen tal-iskola - mistoqsijiet obbligatorji

1. Ikel lokali u staġjonali Xi ingredjenti li huma importati minn pajjiżi mbiegħda, tista' ssibhom hawnhekk fl - istess kwalità, jekk mhux aħjar. Għaldaqstant m'għandekx għalfejn tkompli tgħabbi lill - ambjent b'kilometri żejda. Frott u ħaxix importat jinqata' qabel isir biex ikun jista' jiflaħ għall - vjaġġ, u għalhekk ikollu inqas vitamini u minerali mill-frott u l- ħaxix li jinqata' f'waqtu. U biex ikun jiflaħ għat - trasport ikun miżjud b'kimi ki. Minkejja dan kollu, tul il- vjaġġ, it-telf u l- ħela ta' prodotti ġejjin minn pajjiżi mbiegħda, mhuwiex żgħir. Meta tixtri ikel lokali u li huwa mkabbar skont l- istaġun tiegħu, ikollok is - setgħa tiddeċiedi dwar il -produzzjoni tal- ikel tiegħek.
Mistoqsija	Tweġiba
It- tfal qegħdin jingħataw frott u ħaxix imkabbar Malta? Tista' tgħid, bejn wieħed u ieħor, x'inhu l - proporzjon ta' ħaxix u frott • imkabbar f'Malta li qed jintuża fil - canteen ?	□ xejn □ inqas min-nofs l- ikel ta' xahar □ iżjed min -nofs l- ikel ta' xahar □ kuljum
Minn fejn ġejjin l - ingredjenti li jintużaw fil - canteen tal-iskola?	Oriġ ini Lokali (Malta) Importat Ħaxix Frott Laħam Ħalib u prodotti magħmulin minnu Dqiq Bajd	Oriġ ini Lokali (Malta) Importat Ħaxix Frott Laħam Ħalib u prodotti magħmulin minnu Dqiq Bajd Ħalib u prodotti magħmulin minnu Ħaxix Importat Bajd Laħam Lokali (Malta) Dqiq ini
Oriġ ini Lokali (Malta) Importat Ħaxix Frott Laħam Ħalib u prodotti magħmulin minnu Dqiq Bajd Ħalib u prodotti magħmulin minnu Ħaxix Importat Bajd Laħam Lokali (Malta)	Oriġ ini Lokali (Malta) Importat Ħaxix Frott Laħam Ħalib u prodotti magħmulin minnu Dqiq Bajd Ħalib u prodotti magħmulin minnu Ħaxix Importat
Oriġ ini Lokali (Malta) Importat Ħaxix Frott Laħam Ħalib u prodotti magħmulin minnu Dqiq Bajd Ħalib u prodotti magħmulin minnu Ħaxix
Frott
Oriġ ini Lokali (Malta) Importat Ħaxix Frott Laħam Ħalib u prodotti magħmulin minnu Dqiq Bajd Ħalib u prodotti magħmulin minnu Ħaxix Importat Bajd Laħam
Oriġ ini Lokali (Malta) Importat Ħaxix Frott Laħam Ħalib u prodotti magħmulin minnu Dqiq Bajd Ħalib u prodotti magħmulin minnu
Oriġ ini Lokali (Malta) Importat Ħaxix Frott Laħam Ħalib u prodotti magħmulin minnu Dqiq Bajd Ħalib u prodotti magħmulin minnu Ħaxix Importat Bajd Laħam Lokali (Malta) Dqiq
Oriġ ini Lokali (Malta) Importat Ħaxix Frott Laħam Ħalib u prodotti magħmulin minnu Dqiq Bajd Ħalib u prodotti magħmulin minnu Ħaxix Importat Bajd

L-ikel li jkun hemm fil-menù tal- canteen ikun jirrifletti l-prodotti li jkun qed jitkabbru f'dak l - istaġun partikolari? Iservi ikel differenti fil - ħarifa u fir - rebbiegħa skont l- ikel li jkun fi żmienu fil - gżejjer Maltin?	dejjem - regolarment - kważi qatt - qatt
Application form for re-employment, re-instatement, engagement on temporary basis of former public officers who are granted parole or re-integration in the Public Service

Data protection: Personal information provided on your application form is protected, and used in accordance with the provisions of the Data Protection Act

######## (Do not fill the form below if you have already filled the Maltese version above / Timliex il-formola bl- Ingliż jekk diġa imlejt il -formola bil- Malti)

Name and surname (in BLOCK LETTERS):	ID Number:
Date of birth:
Postal address:	Email address: Mobile number: Telephone number:
Indicate the circumstance of your leaving the Public Service, by marking one of the below: Resignation  Medically boarded-out  Dismissal 	Date when you resigned/ were medically boarded out/were dismissed from the Public Service
Last grade/position and scale held in the Public Service:	Department and Ministry where you were posted at the time of leaving the Public Service:
Date of application:
Please attach the following documents with this application: an original certificate of conduct issued by the Police or other competent authority not earlier than one (1) month from the • date of application an employment history issued by JobsPlus • If applicable , the 'Re -employment / Re-instatement / Temporary Engagement while on Parole / Re-integration Medical • Report', which may be downloaded from the Forms and Templates webpage of the People Resourcing and Compliance Directorate [insert link], should be submitted with the application. The said Medical Report should be filled in by a medical doctor/treating specialist, stating that the applicant is fit for duties. The Medical Report should invariably be submitted in the case of requests for re-instatement, temporary engagement while on parole and re-integration, and, in cases of re- employment, if ill-health was the reason for resignation or health issues are mentioned in the application. If applicable , documentary evidence that you have been performing the duties pertaining to the last grade held in the • Public Service, for one continuous year up to the date of application Copy of qualifications • Any other documents you deem can support your case •
(Make your case on the following page)

Write your case for re-employment or re-instatement or engagement on temporary basis while on parole or re-integration (as applicable) here: