Completing the Audit Concepts: Nature of a balance sheet approach to the audit & implications for auditing the income statement * Obtain sufficient‚ competent‚ evidential matter for all balance sheet accounts * Note that if all balances are fairly stated‚ and the balance sheet balances‚ then Retained Earnings must be correct * If Retained Earnings is correct‚ then the Income Statement’s net income cannot be materially in error * Therefore‚ less work is done auditing the income
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ENVIRONMENTAL IMPACT ASSESSMENT Environmental Impact Assessment (EIA) is a systematic process to identify‚ predict and evaluate the environmental effects of proposed actions in order to aid decision making regarding the significant environmental consequences of projects‚ developments and programmes. EIA helps the stakeholders with the identification of the environmental‚ social and economic impacts of a proposed development before a decision is taking on whether or not to proceed. Particular
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A REVIEW OF THE APPLICATION OF ENVIRONMENTAL IMPACT ASSESSMENT (EIA) IN UGANDA A REPORT PREPARED FOR THE UNITED NATIONS ECONOMIC COMMISSION FOR AFRICA PREPARED BY: JUSTIN ECAAT DIRECTOR‚ ENVIRONMENTAL MONITORING AND COMPLIANCE DEPARTMENT NATIONAL ENVIRONMENT MANAGEMENT AUTHORITY (NEMA) OCTOBER 2010 Review of EIA Application in Uganda‚ July 2010 LIST OF ABBREVIATIONS ACTS NGOs CBOs DEO EIA EMCBP HIV/AIDS HSSP IAIA IUCN MDGs MFI MUIENR NEPAD NEAP NEMA PAF PEAP PCE PMA SEA SEP SIDA
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Current Economic State It is now January 2013 and according to some people‚ the upper class perhaps‚ the recession is over and the economy has “bounced back.” However‚ I have yet to feel the rebound of this bouncy economy. The first quarter of 2013 has no concluded so naturally in order to see what the experts say about the expanding and contracting of the economy we must look to the previous quarter. In first quarter of the year the economy expanded 2 percent and 3 percent at the end of 2011
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CURRENT ECONOMIC SITUATION OF INDIA The state of world economy has been the most decisive factor affecting the fortunes of every developing country. The economic challenges faced by India are common to all emerging economies despite these challenges; India has successfully navigated through this period of crisis. The fiscal deficit for 2013-14 contained at 4.6 percent. The current state of the economy makes it necessary for the government to put in place a robust and implementable plan of action
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Chapter 3: Methodology of EIA December 1997 EIA for Developing Countries 3.0 Methods for Environmental Impact Assessment Changes in the practice of Environmental Impact Assessment (EIA) and advances in information technology have greatly expanded the range of tools available to the EIA practitioner. For example‚ map overlay methods‚ originally pioneered by McHarg (1971)‚ have evolved into sophisticated Geographic Information Systems (GIS). Expert systems‚ a branch of artificial intelligence
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consumer behaviour‚ climate change‚ airline industry‚ environmental responsibility Abstract Background: The environmental impacts of tourism have recently become a high-profile topic due to the increasing amount of attention devoted to issues such as climate change. The harmful effects of aviation‚ in particular‚ have led airline companies to adopt proactive sustainability agendas. In light of this‚ this study seeks to explore the extent of environmental awareness amongst consumers as well as the effects
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AAP Report: Environmental Impacts Due to Tourism By Olivia Hazell Year 11‚ Dundas Due Date: 10/05/12 INTRODUCTION Environmental impact refers to the direct effect of socio-economic activities and natural events on the components of the environment. These impacts can be planned such as afforestation or due to tourism can be totally accidental such as littering. Environmental impact is the change in the environment culturally‚ and physically which can be due to tourists both negatively
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Economics Report Section 1: Analyse the recent trends in Australia’s major economic objectives. (Economic growth‚ inflation‚ unemployment‚ the exchange rate‚ environmental sustainability and distribution of income) Economic growth - Economic growth occurs when there is a sustained increase in a country’s productive capacity over time. This is generally measured by the percentage increase in real gross domestic problem. The target for economic growth set by the government is around 3-4%
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ENVIRONMENTAL IMPACTS OF TOURISM | | he quality of the environment‚ both natural and man-made‚ is essential to tourism. However‚ tourism’s relationship with the environment is complex. It involves many activities that can have adverse environmental effects. Many of these impacts are linked with the construction of general infrastructure such as roads and airports‚ and of tourism facilities‚ including resorts‚ hotels‚ restaurants‚ shops‚ golf courses and marinas. The negative impacts of tourism
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