Does shareholders ratification of auditor selection enhance auditor independence? Sear Amiri 894560 Accounting Supervisor : S.N.M. Van den Bogaerde -2012- Abstract: The U.S. Department of the Treasury ’s Advisory Committee on the Auditing Profession (ACAP) recommends that all public companies must have an annual shareholders ratification of external auditor selection. An important aim of their recommendation was to enhance auditor independence. However the ACAP did not provide
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Introduction: Nowadays‚ climate change has drawn many attention due to the increasing awareness of sustainability. Kyoto Protocol has been signed by 192 parties and it comes to be mandatory for 37 developed nations (UN‚ 2014). Under Kyoto Protocol‚ Emission Trading Scheme has been set up for the purpose of reducing greenhouse gases. It allows emission rights to be traded between countries to help governments meeting the gas emissions reduction target (Evans‚ 2012). However‚ how to report the value
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IIIrd Semester Syllabus for Core and Applied Component Courses in English. St. Xavier’s College –Autonomous‚ Mumbai. St. Xavier’s College – Autonomous Mumbai Syllabus For IIIrd Semester Courses in ENGLISH (June 2013 onwards) Contents: Syllabus for Courses: A.ENG.3.01 – The Elements of Poetry A.ENG.3.02 – Indian Writing in English 1850-1980 A.ENG.3.MS -- Media Studies (Applied Component) Page 1 of 4 IIIrd Semester Syllabus for Core and Applied Component Courses in English. St. Xavier’s
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------------------------------------------------- What are the different types of cheques Cheque is an important document that an individual‚ companies‚ governments and many others use to transact their business. By definition‚ cheque can be termed as a negotiable document to transfer money either in physical form or to effect inter account transfer. Unless or otherwise stated‚ a cheque is a signed unconditional order addressing the bank to credit it by the issuer. The issuer of the cheque
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17 Negotiating style 1) Listed below are the ten most common high-pressure tactics negotiators use. o 1 e) The shock opener = Make a ridiculous initial demand (or offer)‚ but keep a straight face as you make it. This works particularly well on inexperienced opponents. o 2 d) The vinegar and honey technique = Make unreasonable demands early on in the negotiation. When you later ’see reason’ and modify your demands‚ they’ll be all the more welcome. o 3 b) The strictly off-limits ploy = Point
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Countries believe that forming alliance can protect their sovereignty and security of their nation. The alliance can be beneficial but it can also be harmful‚ where there is no benefit out of it. Alliances each have their own purpose and meaning. Throughout history countries have made alliances to protect social and economic interests among themselves. When countries have others besides them it is easy to say that they are benefiting from the alliance. Countries can carry out plans with other countries
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It all started with the assassination of Austria-Hungary’s heir‚ which sparked a war between Austria-Hungary and Serbia. This caused a number of other countries to get involved due to the treaty alliance system. There were two sides‚ one named The Triple Alliance. Which was composed of Germany‚ Austria-Hungary‚ and Italy. The other called The Triple Entente‚ made up of Great Britain‚ France‚ and Russia. The war began on July 28th‚ 1914‚ and lasted until November 11th‚ 1918. During this time over
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A PAPER ON “CROSS CULTURAL TRAINING” -Ms. Sarika Kale INTRODUCTION: Globalization of business has led to cross border flows of physical‚ financial and human resources. It has resulted in both a large number of people working abroad‚ as well as an increasingly multi cultural domestic work environment. To face the ever growing competition‚ organizations are expanding their businesses‚ outsourcing and even establishing offices overseas. Organizations
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Strategic alliances: Strategic alliances is an agreement between two or more companies to work together for a certain time in order to achieve some business objectives‚ help each other reach new technologies or to be able to build core competencies against other competitors. The traditional view about Strategic alliances is that they were formed for: - Defensive to protect profits - Means for preempting competition - Competitive and win - lose orientation. While nowadays there is
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HKU701 JIANGYONG LU ZHIGANG TAO EBAY’S STRATEGY IN CHINA: ALLIANCE OR ACQUISITION In December 2006‚ eBay Inc.‚ a US company that offered e-commerce‚ e-payments and internet communication services globally‚ announced its plan to form a joint venture with China-based online portal and wireless operator‚ TOM Online‚ in which eBay would have 49% ownership.1 The move reflected the increasing difficulties foreign internet companies were facing in their attempts to snatch a share of the Chinese
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