lecturer or instructor in certain subjects in the courses under item continuing development course can count as official hours required under the condition of continuing development of accounting knowledge
business relationship, investment, or administration and management of the issuer, for example, customers, suppliers of raw materials, potential business partners of the issuer, the affiliated companies of
and managing negative impact on the environment from all aspects of the company’s operations, including in the context of raw material use, energy use, water use, renewable resources use, rehabilitating