CapitalBanc Corporation case 2.4 1- Management assertion is a set of information that the management provided it to the auditor‚ so the auditor will make sure there are no material misstatements. According to AU 326‚ paragraph 3‚ management assertions can be either explicit or implicit and can be classified according to three categories: Assertions about transactions‚ assertions about accounts balance‚ and assertions about presentation and disclosure. The auditor has to keep in mind that the
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ACC 4291 INTEGRATED CASE STUDY SECTION 1 CASE REPORT CASE 3: PROTON – FROM SAGA TO EXORA Question 1 From a financial analyst perspective‚ has the proton management done a good job? Based on the financial performance of PROTON from 2005 till 2009‚ our observation from a financial analysis perspective showed that Proton management has not done a good job as far as financial performance is concern. The Key Financial Indicators (KFIs) covers measurements such as basic earnings per share‚ net assets
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Information Security Program Governance of the Federal Deposit Insurance Corporation (FDIC) CSIA 413 February 8‚ 2015 Celida M Bruss Information policy and the protection of high value digital assets used to be the responsibility of a select group of practitioners. However‚ the ubiquity of information technology (IT) security policies and governance have been a long-standing part of many industries with far more “average-consumer” impact since the inception of the Gramm-Leach-Bliley Act of 1999
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A word of welcome Purpose of the module Outcomes of the module How this module is organised for learning Reflective questions The purpose of reflective questions Suggestions on how to approach reflective questions Keeping record of your reflections Helpful hints and suggestions when writing a journal Activities Study package References PART 1: BEGINNINGS: CREATING CONTEXT Study Unit 1: Finding your personal space within the module 1.1 1.2 1.2.1 1.2.2 1.3 1.4 1.5 1.6 Transformative
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This article deals with a new perspective of learning for managers in corporate America. The old traditional paths of learning are outdated in today’s business world. Managers cannot plan as they once did they must be adaptable to ever changing technological and social forces. A manager’s greatest strength is that which comes from daily experience. What this paper has done is to add an analytical process that can help explore causes‚ develop and test hypotheses‚ and eventually produce new knowledge
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Inc to issue New Stock Certificates to the Ancilliary administrator. Benguet refuses to obey the order of the CFI of Manila on the ground that it is in violation of the Corporation By Laws. Issue: Whether or not the Benguet Consolidated Inc is covered by the orders of the COURT. Held: The Supreme Court Held that “a corporation is an artificial being created by operation of law‚ it owes its life to the state‚ its birth being purely dependent on its will”. It is logically inconceivable therefore
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Stopping the Repetition of the Past: Musings of Antebellum America Author Henry James has said that "it takes a great deal of history to produce a little literature.” For over one hundred years slavery had crippled the African American people and aided the white man; however‚ when the Emancipation Proclamation was put into effect it would become a slow catalyst of change that would take over a century for the Civil Rights Movement to be at its pinnacle. Racial limits would be pushed‚ lasting tension
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liability of the shareholders. However‚ under certain circumstances the corporate entity may be disregarded. This is also known as piercing the corporate veil and is the most frequent method for holding the shareholders liable for the acts of a corporation. Corporate officers‚ directors and controlling shareholders have a general fiduciary duty of loyalty and care which should govern all their corporate conduct. Unless they breach that duty by gross negligence or acts in bad faith‚ they usually will
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GROUP SUBMISSION: Due 27 June 2011 Midnight American Chemical Corporation CASE QUESTIONS Read the American Chemical Corporation case that was handed to you. The underlying question to be answered is should Dixon acquire the Collinsville plant. In your case write-up‚ you can discuss the questions given below. Please note that the given questions are to be used only as a guide for your discussion. You do not need to answer the questions in the sequence they are presented. You can use the spreadsheet
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impossible to control all of the factors involved in language planning‚ social‚ political‚ and linguistic. Yet‚ an overall implementation plan is the most promising precaution for avoiding haphazard result (Rubin‚ 1971; Cooper‚ 1989). The Norwegian case exemplifies the risks involved in failure to design an implementation plan beforehand. Aasen’s and Knudsen’s proposed language norms gained recognition partly due to the nationalistic spirit of the time‚ and partly due to the fact that as schoolteachers
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