Service posses several unique characteristics that often have a significant impact on marketing program development. The four distinctive characteristics that greatly affect the design of marketing programs are intangibility‚ inseparability‚ variability and perishability. Intangibility Service cannot be seen‚ tasted‚ felt‚ heard‚ or smelled so it is difficult for clients to tell in advance what they will be getting. For example‚ hotels that promise a good night’s sleep to their guests cannot
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System Design Project – Part II Menue J. Fang University of Phoenix October 22‚ 2012 Abstract The current environment‚ for Riordan ’s departments‚ is requiring increased labor in order to process information. The slow consolidation of the operational processes of two divisions with different operation software has become a financial threat to Riordan Manufacturing. Each of the divisions lacks modern technology that is needed to run a highly efficient corporation. Therefore
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may not be recorded accurately • Cash may not exist Steps 1. Confirm selected bank accounts and special arrangements Select bank accounts for confirmation in order to obtain a moderate to low level of assurance that the aforementioned audit objectives are achieved. Bank confirmations should be sent to all banking relationships to identify accounts not included in the general ledger. Confirmation requests should be sent under our control and‚ second requests and‚ where warranted
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Organizational Change Plan Part 1 HCS 587 Organizational Change Plan Part 1 Organizational change is difficult‚ although necessary to support growth and excellence in the market place. The concept of change can have negative connotations among employees‚ especially if change implementations have not been successful in the past. This paper is going to describe the need for change‚ barriers to change‚ factors that might influence change‚ readiness for change‚ the theoretical change model that
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assertions and audit objectives - Define management assertions and the related audit objectives - Describe management assertions related to class of transactions‚ balances and presentation and disclosures - List out and describe general transaction related audit objectives‚ balance related audit objectives and presentation and disclosure audit objectives - Understand specific audit objectives and how they are linked to general audit objectives and management assertions Topic 4 – Audit evidence
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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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Strategic Plan Part I – Organizational Structure Marla Jennings HCS/589 December22‚ 2014 Deborah Ann Laughon Strategic Plan Part I – Organizational Structure Introduction In this paper‚ this student will focus on the organizational structure of Cambridge Behavioral Hospital (CBH). This document will attempt to identify the hospital’s mission and vision‚ the organization’s key values‚ strategic planning model used‚ as well as the hospital’s mission‚ vision‚ and values in relationship to its strategic
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Accounting Education: an international journal Vol. 20‚ No. 2‚ 203– 222‚ April 2011 Adding Value to Audit Education through ‘Living’ Cases JULIE DRAKE University of Huddersfield‚ UK Received: November 2009 Revised: July 2010 Accepted: September 2010 ABSTRACT This paper seeks to address the perceived failure of university teaching to foster critical understanding of audit practice and to identify a potential remedy. It contributes to the debate (Maltby‚ 2001‚ “Second thoughts about ‘Cases in
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University ACCT444 January 24‚ 2013 ANALYTICAL PROCEDURES—RATIO ANALYSIS FORM The auditor can use this form to document the performance and evaluation of ratio analysis in connection with analytical procedures performed in an audit. The form is only a guide and is not a substitute for professional judgment. The form may be modified by adding or omitting certain ratio analysis. CLIENT NAME: | Pinnacle Manufacturing Company | DATE OF FINANCIAL STATEMENTS: | For Period/Dates
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03/07/2013 The Part I Play in the Kingdom PART ONE: My Fit in Ministry (Before): The ministry path I have been pursuing is youth ministry. The reason for youth ministry is I believe that you should start at ground level with kids when teaching kids about God. I feel that kids won’t have as many bad habits as adults and are more willing to learn about God and understand. The other part of ministry that I am involved in is marriage. I haven’t married anyone as of yet but I am licensed to do so. I am still
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