Help by sharing this information RSF_en The North Korean media, which are completely controlled by Kim Jong-il, have threatened the independent radio stations based in South Korea and the United States that broadcast programmes for the North Korean population. These attempts at intimidation are unacceptable, Reporters Without Borders says, calling on the international community to support these brave journalists. “Without independent journalism, this would be the news” – RSF’s new ad Follow the news on North Korea November 18, 2019 Find out more North KoreaAsia – Pacific Campaigns News Journalists face archaic sanction of capital punishment in some parts of the world Receive email alerts to go further News April 1, 2020 Find out more News October 17, 2006 – Updated on January 20, 2016 Pyongyang threatens independant radio stations run by North Korean exiles As doubt persists on North Korea’s “zero” coronavirus cases, RSF urges for transparency Reporters Without Borders today condemned threats by North Korea’s officials against the independent radio stations based in South Korea or the United States that broadcast programmes for the North Korean population.”It is unacceptable that a regime that allows no free expression should adopt a threatening tone with media that are trying to open a breach in the wall of censorship,” the press freedom organisation said. “We offer our full support for the independent radio stations broadcasting to North Korea and we call on the international community, especially the European Union and the United Nations, to support these courageous journalists and activists.”On 12 October, a presenter on the North Korean TV station JoongAng Bang Song condemned the activities of South Korea-based radio FreeNK, which broadcasts on the Internet and short wave. Run by North Korean refugees, it broadcasts an hour of programmes critical of Kim Jong-il’s regime every day.The North Korean TV station said FreeNK’s activities constituted a South Korean violation of a declaration signed between the two Koreas on 15 June 2000 that was supposed to put an end to propaganda broadcasts on both sides of the border.At the same time, North Korea’s official news agency, KCNA, whose website is hosted on a server in Japan, published comments by an unnamed spokesperson for the National Reconciliation Council criticising three independent radio stations staffed by North Koreans, especially those supported by US organisations. The official condemned the “clumsy farce” by the US authorities and called on the South Korean government to put a stop to such radio broadcasting from its territory.Based in South Korea or the United States, radio stations such as FreeNK, Radio Free Chosun and Open Radio for North Korea try to inform their fellow countrymen despite airwave jamming and the limited level of Internet development in North Korea.In a report entitled “Journalism in the service of a totalitarian dictatorship,” Reporters Without Borders has described the lengths to which the North Korean political police go to ensure that radio sets (which are pre-tuned to government stations and sealed before being sold) have not been tampered with. Nonetheless, the growing number of sets getting in from China allow some North Koreans to listen to South Korea-based stations or Radio Free Asia. July 6, 2020 Find out more Organisation North KoreaAsia – Pacific
Richard Bennett, Project Director at Breaking Ground Heritage said: Skull excavated at Barrow Clump in Salisbury Plain. Photo: Crown Copyright 2018Last November, remains outside the barrow were found including a man with an iron spear and a woman with jewellery.In July 2018, service personnel discovered burials with weapons and decorated pottery. Over 80 burials have now been found at the military training site.Military veterans working on the dig are supported by Breaking Ground Heritage, a charity assisting veterans to learn more about archaeology and heritage with the aim of helping them to learn new skills as part of their recovery. Several are now studying the subject at University with others working as professionals in this area. A team of injured military veterans and service personnel join DIO archaeologists, local volunteers, Wessex Archaeology and Breaking Ground Heritage to excavate the track at Barrow Clump on Salisbury Plain.Barrow Clump is the site of a scheduled monument, an Early Bronze Age burial mound (c2000BC) that later became the burial place for Anglo-Saxons in the 6th century AD.The current excavation has been taking place since Monday 2 July and is expected to last until Friday 20 July. It is being done with volunteers from the Operation Nightingale programme which uses archaeology to aid in the recovery of soldiers who are sick, wounded or were injured on operations in Afghanistan. Breaking Ground Heritage is pleased to be involved in this project with the support of DIO. We work closely with DIO to provide injured soldiers and veterans with the placements they need to take part in archaeological investigations on the Ministry of Defence estate. The project has helped to improve the welfare of all those involved. Thank you to everyone who has took part in this project, they have all been valuable to the programme’s results. Archaeologists and volunteers at Barrow Clump dig site Photo: Crown Copyright 2018Richard Osgood, Senior Archaeologist from the Defence Infrastructure Organisation said: One of DIO’s priorities is to support the Armed Forces and Operation Nightingale has been a huge success since it was first established in 2011. I’m amazed at the artefacts that have been uncovered from our previous excavations and without the help of injured, sick and wounded soldiers and local volunteers we wouldn’t have uncovered the Anglo-Saxon burial. I look forward to uncovering the track and its findings. DIO is committed to preserving and maintaining heritage assets and the data found on the excavation will be used to improve the careful management of heritage on Salisbury Plain. Skull excavated at Barrow Clump in Salisbury Plain. Photo: Crown Copyright 2018The data derived from this excavation will be used to inform the careful heritage management of Salisbury Plain.The discoveries unearthed during this excavation will be laid to rest in the Wiltshire Devizies Museum, along with a monograph on the fieldwork at the end of 2018.
Investor frustration with International Financial Reporting Standards (IFRS) and the UK accounting establishment has reignited with demands from three major institutional investors for the International Accounting Standards Board (IASB) to reintroduce an explicit reference to the notion of prudence into its conceptual framework.The move follows the release of a barrister’s opinion earlier this year by the Local Authority Pension Fund Forum and other major institutional investors in which George Bompas QC argued that there were substantial legal flaws with IFRS.In a letter obtained by IPE and addressed to senior officials at the UK Financial Reporting Council (FRC), investors also point to the true and fair view override, as well as the concept of capital maintenance, as further areas of major concern for investors.The three signatories to the 25 November letter – the Association of British Insurers, the Investment Management Association and the National Association of Pension Funds – collectively manage some £7.2trn (€8.7trn) of assets. Addressing the topic of prudence, the ABI, IMA and NAPF write: “As applied in accounting, we consider prudence to be a fundamental qualitative notion for guiding issuers (and auditors) when exercising (or assessing) aspects of accounting that require judgement, or where adherence to [IFRS] might otherwise result in outcomes that are misleading.”The letter continues: “We believe it materially correct to err on the side of caution – i.e. be prudent – in the face of uncertainty at an individual item level and view prudence as a predisposition.”The IASB removed references to prudence, or caution, from its conceptual framework in 2010. It substituted instead the concept of neutrality.The move was intended to bring the IASB’s conceptual framework closer to the US GAAP framework, which makes no reference to prudence.In a recent speech to the Federation of European Accountants, IASB chairman Hans Hoogervorst defended the board’s decision to drop prudence from the IFRS conceptual framework, arguing that IFRS already adopt a prudent approach.In an echo of the controversy sparked by the Bompas Opinion, the investors also called for the FRC to review the status of its 2011 guidance on the requirement for accounts to present a true and fair view of a business’s financial position.The letter reads: “The true and fair override in the preparation of financial statements should not be considered a circumvention of IFRS but a legitimate statutory requirement in ensuring a true and fair view is reached.“The existence of conflicting QC opinions brings urgency to this issue and, therefore, we believe it important for the FRC to review and reissue 2011 guidance document.”Under UK law, Section 393 of the Companies Act 2006 requires company directors to approve only those accounts that present a true and fair view of a business’s assets, liabilities, financial position and profit or loss. Section 495(3) of the Act imposes an equivalent obligation on auditors.The FRC published a guidance document dealing with the notion of a true and fair view in June 2011.The document confirms “the true and fair requirement remains of fundamental importance in both UK GAAP and IFRS”.But in the LAPFF Opinion, George Bompas QC said it was questionable whether statutory accounts prepared in accordance with IFRS “will always give a true and fair view.”The Universities Superannuation Scheme, Threadneedle Asset Management and the UK Shareholders Association joined LAPFF in seeking the QC’s advice on the legality of the IFRS framework within the UK.The FRC hit back on 3 October with its own legal advice: “On the specific issue of its legality, the Department for Business has today confirmed that the concerns expressed by some are misconceived.”The UK regulator agreed, however, that there was scope for improvement in financial reporting and urged the IASB to acknowledge both stewardship reporting and prudence explicitly in the IFRS framework.Finally, in relation to capital maintenance, the investors suggest the FRC conduct research into possible disclosure requirements focused on both the determination of and justification for distributions by companies.The FRC told IPE: “We agree on the importance of prudence and have often urged the IASB to include a reference to it in their Conceptual Framework.”The statement added that the FRC would repeat those calls in its forthcoming response to the IASB’s conceptual framework discussion paper.The FRC statement continues: “We are undertaking a review of our paper on the ‘true and fair’ view. We also have work in hand on reviewing disclosures about a company’s capacity to pay dividends.”Well-placed sources close to the decision to send the letter reflects growing frustration among the UK institutional investor community with the IASB and the FRC.IPE has learned that the task of challenging the accounting establishment has until now proved to be a major obstacle to any lone investor group with concerns about IFRS.The source added that, despite a difference of opinion on detail between the ABI, IMA and NAPF, the investor and practitioner voice has this time been so strong that “some of the technocrats in the FRC” have had to step back and take notice.
He comments after the defeat away to Stade Francais attracted a lot of attention and prompted many to seriously examine where the province were going wrong.Munster conclude their Champions Cup pool fixtures this weekend and then attention turns to the Pro12 – Anthony Foley’s side currently sit fourth in the table in that competition.
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