4.3 Forest Road Detection Since we have derived the Digital Terrain Model of the study area we must detect the forest roads. The centerline of each forest road is required in order to derive road profiles based on which the road technical assessment will be done. For the extraction of the road centerlines we need to detect where exist forest roads on the DTM. More specifically‚ it is needed that the forest road borders are digitized so that these roads will be separated from the rest terrain. The
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WORKING PAPER Auditor Independence: An Examination Independence Risk Factors and Mitigating Factors on Auditor Judgment Barbara M. Vinciguerra Penn State Great Valley School of Graduate Professional Studies Auditor Independence: An Examination Independence Risk Factors and Mitigating Factors on Auditor Judgment Abstract Professional standards require auditors to be independent in the performance of attestation services. Critics of the accounting profession have expressed
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Love: An Exploratory Paper Leanna M. Benny July 25th‚ 2011 \ The Purpose Love is said to be the greatest human experience in which mankind are privilege to partake in. To love can be a wondrous experience filling life with bliss and other strong emotions. Some people believe to love is to be alive and be able to see the good in the world and others. The purpose of this paper is to examine and find a better understanding of what is love‚ to explore what people believe love to be‚
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Q 2.5 ■ The external auditor is the person appointed by the local government under the Local Government Act 1995 to undertake an audit of the accounts and financial report for each financial year. ■ The internal auditor is the person appointed by the local government to undertake an audit of the adequacy and effectiveness of the internal control structure and may include financial controls‚ legislative compliance‚ information systems‚ employment practices and risk management. The primary role
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Finance The Impact of Extended Audit Tenure on Auditors Independence And Audit Quality In Addis Ababa By Amsalu Gelaneh June 2011 Addis Ababa Addis Ababa University School of Business And Public Administration Department of Accounting And Finance The Impact of Extended Audit Tenure on Auditors Independence And Audit Quality In Addis Ababa By: Amsalu Gelaneh Advisor: Dr. Laxmikantham P. A Thesis Submitted To The School Of Graduate Studies Of Addis Ababa University In Partial Fulfillment
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Detection of Biological Molecules Introduction: Without carbon‚ nitrogen‚ hydrogen‚ sulfur‚ oxygen and phosphorus‚ life wouldn’t exist. These are the most abundant elements in living organisms. These elements are held together by covalent bonds‚ ionic bonds‚ hydrogen bonds‚ and disulfide bonds. Covalent bonds are especially strong‚ thus‚ are present in monomers‚ the building blocks of life. These monomers combine to make polymers‚ which is a long chain of monomers strung together. Biological
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Fraud Examination Executive Summary: Miniscribe By Samantha Altieri‚ Zac Biesiada‚ Dan Cohen‚ and Tim Foley BACC 552 Miniscribe was a computer disk drive manufacturing company that was founded in 1981 by Terry Johnson. The company was initially run out of basement of Mr. Johnson’s home in Longmont‚ Colorado. Shortly after becoming a publicly traded company in 1983‚ Miniscribe began to experience financial losses. (United States v. Patrick J. Schleibaum) In 1985 the venture capital firm
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The development of fraud examiner/forensic accounting profession since the 2001 Enron Fraud After the Enron and WorldCom business climate‚ there came a new US federal law called Sarbanes – Oxley Act. The SOX contains 11 titles that describe specific mandates and requirements for financial reporting. It makes corporate executives more accountable for their actions. Companies invested a tremendous amount of resources‚ time‚ and effort in order to comply with the requirements. It clearly improved the
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THE ROLE OF AUDITORS IN THE CONTEXT OF CORPORATE GOVERNANCE Asst. Prof. Loganathan Krishnan Abstract Auditors examine company’s accounts and report to the company on the accounts. Fundamentally‚ the concern is how auditors carry out these duties effectively. Legislations namely Companies Act 1965‚ Securities Industry Act 1983 which has been consolidated as Capital Market and Services Act 2007 have made major inroads to ensure that auditors carry out their duties and obligations effectively. Additionally
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Forum 2012‚ Tokyo Stock Exchange (4 June 2012)‚ 2012 International Conference on Law & So- ciety‚ Law & Society Association‚ Honolulu (5 June 2012)‚ and Business Research Institute‚ Tokyo (3 August 2012) for comments. I also thank members of two study groups on corporate governance in which I am cur- rently participating:
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