approval of General Meeting has to be obtained if the value of any contract exceeds $500‚000. In this case‚ John has violated the authorization‚ that means he has violated the law‚ but the possibility of removing John should depend on The Article of Association. Second‚ John purchased those air-conditioners at a price of $800‚000 but the market price was $300‚000 only. By considering the duties of directors‚ directors should have a fiduciary duty which states that a director must act in good faith in what
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Certified organic rosehip oil loved by many a celebrity and model. Even Catherine the Duchess of Cambridge is apparently an avid user of this beautiful oil. [wp_ad_camp_2] Which doesn’t surprise me as it is probably one of the best antioxidant skin care products you can use. What I love most about this lovely oil‚ is how easily it absorbs into the skin and all the vitamins and minerals it offers. Your skin produces oil and is‚ therefore‚ able to absorb and use all the natural ingredients found
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duties of professional accountants Ethical principles of auditors Technical and ethical competence of auditors Essential disciplinary measures for auditors 2 Concept of a profession • Five attributes of a profession – a systematic body of theory – authority of professional bodies – community sanction for control over membership and accreditation – ethical codes – a professional culture 3 The duties‚ rights and values of a professional accountant • Duties to sustain a fiduciary
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Jones and Shepard Accountants‚ Inc. In 2001‚ Jones and Shepard Accountants‚ Inc. (J&S) was ranked eighteenth in size by the American Association of Accountants. In order to compete with the larger firms‚ J&S formed an Information Services Division designed primarily for studies and analyses. By 2005‚ the Information Services Division (ISD) had fifteen employees. In 2006‚ the ISD upgraded its computer network and purchased state-of-the-art software. With this increased capacity‚ J&S expanded
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While many medical and nursing professionals are intricately involved with the care of a patient‚ there is no one more intimately involved than a Certified Nursing Assistant (CNA). As they provide care‚ they are the eyes and ears for those that they report to. Educated to recognize changes in condition‚ they can prevent or stop deterioration in health status. The need for CNAs is expected to grow as people are living longer and Baby Boomers are reaching retirement and desire care at home. CNAs
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Comparison between “Memorandum of Association” and “Article of Association” The Memorandum of Association is the constitution of the company and provides the foundation on which its structure is built. It is the principal document of the company and no company can be registered without the memorandum of association. It defines the scope of the company’s activities as well as its relation with the outside world. According to Lord Macmillan
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Recommendation Brief for an Internal Accountant ACC/544 Recommendation Brief for an Internal Accountant Currently‚ a client with an out-of-control system is grasping for a change in order to regain their internal controls. For any company‚ internal controls are highly important for success. Internal controls assist with minimizing mistakes and dishonesty; however will not completely eliminate them. The client has an out-of-control system in operation and will definitely
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Page - 1 - of 4 CHAPTER 1 Audit and Review 1 WHAT IS AN AUDIT An audit has been defined as “an independent examination of‚ and expression of opinion on‚ the financial statements of an enterprise by a duly appointed auditor in pursuance of a relevant statutory or professional obligation”. Independent – an auditor is remote from the enterprise that he/she is reporting on. This independence is defined by law and professional practice. Opinion – an auditor gives an opinion. He does not certify
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What should the new organizational structure look like? Where should I put each person‚ specifically managers? The new structure will use matrix organizational form as follows: 1. All managers will be under ISD Director directly including Project Manager X and Project Manager Y. 2. Associate Director position will not be needed. 3. Project Manager X and Project Manager Y will cross their project responsibility with the line management functional responsibility to give project managers
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Being a certified nursing assistant is a rewarding and fulfilling job. Certified Nursing Assistants work directly under a Registered Nurse. They can work in a variety of locations. Hospitals‚ nursing homes‚ and personal homes are some of the major places that hire certified nursing assistants. In the healthcare field‚ certified nursing assistants are the backbone. Their most important job is being the eyes and ears of the nursing staff. Certified nursing assistants spend the most time with patients
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