I. Introduction The protection of marine environment as part of the general emergence of environmental consciousness has become of paramount importance for the shipping industry. It is well known that maritime casualties act as catalysts for the creation of international and regional legislation. Therefore‚ the European Union following the “Erika” and the “Prestige” shipwrecks‚ which occurred in 1999 and 2002 respectively‚ has pursued legislative measures in response to the oil pollution of the
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Therefore‚ in the case of The Carlson Company‚ I would state that it is not ethical‚ based on their company philosophy‚ to build a hotel in that specific location. Although it is true that no rights are being violated‚ it a virtuous decision to not potentially empower such a toxic practice. By using their services‚ consumers should feel secure that they won’t be exposed to child sex Tourism. By having
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Audit Working Papers Presented By: Kanza Masood Presented To: Miss Iram Butt Semester: Semester 6 Date: 18th Feb’13 Course: Audit Internal Control ------------------------------------------------- Audit working papers Audit working papers are the documents which record all audit evidence obtained during financial statements auditing‚ internal management auditing‚ information systems auditing‚ and investigations. Audit working papers are used to support the audit work done in order to provide assurance
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AUDIT EXPECTATIONS GAP Definition i) Liggio (1974a) defines it as the difference between the levels of expected performance as envisioned by the independent accountant and by the user of financial statements. The Cohen Commission (1978) on auditors’ responsibility extended this definition by considering whether a gap may exist between what the public expects or needs and what auditors can and should reasonably expect to accomplish. ii) According to Guy and Sullivan (1988)‚ there is a
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resource department. This is due to this function make sure that the company under consideration selects the most skilful and talented person from a number of applicants at that time. This function involves the evaluation of ability and the potential employees in relation to what the company really needs. If Human Resource Department performs this function well then the value of organization will be increased and it helps the company to achieve their goals and targets in the given time. EXAMPLE:
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as my identity‚ each of these four things are important to me throughout my everyday life‚ I always strive to be the best I can be. My dream is to be a Marine Biologist‚ ever since I was little‚ or till I can remember‚ I always loved being around the wildlife‚ especially around the water. Growing up fishing‚ reading and studying about the marine life has been a passion of mine. I love seeing and finding out new things about fish or even seeing cool things that fish can
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Marine Corps Leadership NonCommissioned Officers are the backbone of the Marine Corps. Each leader is very different from the other. Some Marines enjoy being a corporal only because of the increase in rank and pay. A few become the tactless leaders junior Marines try to avoid. Fortunately‚ many others strive to become the leader that other Marines wish to emulate. They know what it means to be a good leader. Those Marines have the traits of a leader and they get to know their Marines
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Veterinary Practice Management was effective because: -They started with a nice demonstration that gives a purpose for their business idea. It helped the audience understand‚ have a feel‚ and know the importance of their business concept right from the beginning. -They offered a good analysis with visuals of their target industry to show the high saturation of the veterinary industry and how their business will be essential in helping these veterinarians differentiate their businesses. The idea
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1. Which companies are required to file Cost Audit Report and Compliance Report in XBRL format and what is the authority for the same? Ministry of Corporate Affairs has mandated filing of the Cost Audit Report and Compliance Report from the financial year 2011-12 onwards (including overdue reports relating to any previous year) by all cost auditors and companies concerned by using the XBRL taxonomy. MCA vide Circular No. 18/2012 dated July 26‚ 2012‚ has extended the last date of filing of cost audit
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Auditing procedures: Five assertions: 1. Occurrence: Define: transactions and events that have been recorded have occurred and pertain to the entity. Explain: sales and purchases shown in the income statement belong to the company and are real‚ that is they actually took place. 2. Completeness: Define: all transactions and events that should have been recorded have been recorded. Explain: all the individual transactions making up the balances in the income statement are recorded; no sales
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