items included in profit and loss account Planning is not only the premise and criterion of organization, command and coordination, but also closely related to the management and control activities. The plan sets the data, scales and standards for various complex management activities, which not only provide direction for control, but also provide a basis for controlling activities. Experience tells us that unplanned activities are uncontrollable and uncontrollable. Because the control itself is to correct the deviation of the deviation plan, to keep the management activities consistent with the objectives. Ipsos Retail Performance, a consultancy, said retailers were fighting for business after the number of shoppers on high street fell by almost 10% in the first three weeks of December. On Sunday, December 10th, a 21% decline in the British national snow. Many simple ones that you can start with are painting. Painting can come in a lot of forms. For the really children, they're going to love fingerpainting. Older children will like experimenting with tempra paints. Watercolors make the perfect fit for all ages as they can challenge the advanced artist and so are safe for even the toddlers. “Historically, reducing emissions has simply meant financial penalties for industry – which creates conflict between government and business. But British Glass firmly believed that sectors which took advantage of this opportunity to influence government strategy stood to reduce costs, develop resilience on energy pricing and gain a competitive edge over businesses that didn’t become green economy leaders. Under the conditions of open economy, the scale of international capital flows is huge, which greatly exceeds international trade volume, indicating the great development of financial globalization. The impact of interest-rate differentials on exchange rate movements is more important than in the past. When a country tightening credit, interest rates will rise, character formed in the international market interest rate difference, will cause the short-term funds internationally mobile, capital generally always is flowing from countries with low interest rates to countries with high interest rates. To do this, monetary and fiscal policymakers must work together, including letting the central bank liquidate its budget deficit in extreme circumstances. But central bank independence is an obstacle, not a help, in working with the financial sector.