Ballast - (a) the material (usually water in ballast tanks) used to stabilise a vessel when partially loaded or empty‚ (b) In Ballast - term to describe vessel sailing empty to next loading port. BENDS - Abbreviation for ’both ends’. Used when any loading and discharging term for a vessel is the same for both loading and discharging operations. BFI - Baltic Freight Index - an index reflecting a composite number of routes‚ issued on a daily basis. BIFFEX - Baltic International Freight Futures Exchange
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bullet to beat cancer? The internet is awash with stories of how silver can be used to treat cancer. Now‚ lab tests have shown that it is as effective as the leading chemotherapy drug - and may have fewer side-effects. Results from the study at the University of Leeds‚ published in Dalton Transactions‚ show that particular silver compounds are as toxic to cancer cells as the platinum-based drug Cisplatin‚ which is widely used to treat a range of cancers. But the crucial difference is that silver is
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Q1 - What is the relationship between the risk assessment process and the collection of audit evidence? The risk assessment process happens at the very beginning of the engagement and is to determine the level of risk present in the company. The risk assessment phase is when the auditor assess the client’s situation‚ conducts an independence threat analysis and decides whether to accept the client or not. The risk assessment is influenced by various factors such as the degree to which external
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The Yards Park can be described as a new and refreshing waterfront destination‚ along the Anacostia River in Washington‚ DC. The overall purpose of the park serve to provides green space and water features for the public to enjoy the outdoors. The park incorporates modern and contemporary park design which complements the growing technology and design of Washington‚ DC. The park is a privately-owned park by Capital Riverfront BID which operates and maintains the park and allows it to be open and
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The Demand for Audit and Other Assurance Services O ssu a S s Chapter 1 ©2012 Prentice Hall Business Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley Arens/Elder/Beasley 1-1 SarbanesSarbanes-Oxley Act Enron WorldCom The Act established the Public Company Accounting Oversight Board. It also requires auditors to report on the effectiveness of internal control over financial reporting. ©2012 Prentice Hall Business Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley Arens/Elder/Beasley 1-2
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Is a discovery an invention or is an invention a discovery? This is one question that can probably never be answered. A discovery can be defined as something which already existed‚ and is excavated after one notice’s it or proves its existence . Invention is the creation of something which didn’t exist before it was created by a genius mind . For instance‚ Newton discovered the existence of gravity when an apple fell on his head. It did exist before Newton realizes its existence‚ but
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Audit Evidence This chapter deals with the types of evidence decisions auditors make‚ the evidence available to auditors‚ and the use of that evidence in performing audits. NATURE OF EVIDENCE • Evidence is any information used by the auditor to determine whether the information being audited is stated in accordance with the established criteria. • Evidence includes information that is highly persuasive‚ such as the auditor ’s count of marketable securities‚ and less persuasive information
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In his essay‚ “My Landlady’s Yard‚” Dagoberto Gilb seems to be writing about a climate and culture that he is both very familiar with and also very fond of‚ as he is in fact ½ Mexican and lives in Austin‚ Texas. His landlady seems to be in some form of denial regarding her surroundings‚ which is evident in her attempt to grow grass and “Yankee” plants in a desert climate. I get the impression that the author is implying that his landlady is a “Yankee” but it is rather indirect so I cannot tell for
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Last night I watched one of the most unforgetable drama and dance movie; Stomp the Yard. The movie was about a young man called DJ Williams who is in a dance crew called the "Goon Squad" with his brother Duron and other friends. They were battling for a big deal of money and beat the home crew. The home crew responds by attacking the Goon Squad after the battle. Duron saves his older brother from getting beat up but ends up getting killed by a gun shot. DJ Williams gets arrested and ends up living
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June 2011 audit‚ you become aware of the following information: 1. The best-selling computer presentation package has been experiencing a high level of returns owing to suspected software problems. 2. Based on closing inventory‚ inventory turned over an average of 4.33 times in 2009 and 3.97 in 2011. 3. Ace moved its inventory from a central warehouse to five new regional warehouses in March 2011. 4. Inventory represented 18% of sales in 2011 and 17% of sales in 2010.
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