Smart grid is an electricity network type which integrates digital communication features to the service. Generally it provides central energy management to both parties of the electricity network‚ it enables • Consumers to monitor their utilization‚ costs and provide recommendations on usage habits. • Micro-stations to manage and monitor their input to electricity network • Providing remote monitoring micro-stations input to electricity network from • Power distributors to manage their grid much
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456 Chapter Eleven Appendix 11B Illustrative Audit Case: Keystone Computers & Networks‚ Inc. Part III: Substantive Tests—Accounts Receivable and Revenue This part of the audit case illustrates the manner in which the auditors design substantive tests of balances. The substantive tests are illustrated for two accounts—receivables and revenue. This aspect of the audit is illustrated with the following audit documentation: • ABC’s risk assessment working paper that combines the auditors’ assessments
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Competitive Pricing Strategies Part 1 The role of pricing is the second important thing after the product. Pricing is used to attract customers and is often manipulated by the industry concerned or by competitors. Items which are in demand can have their prices inflated as people will not hesitate to pay higher prices as they are seeking these products. These items are often not worth the prices being demanded but due to branding and advertising‚ consumers will pay whatever price is being asked
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From Novice to Expert Patricia E. Benner This page was last updated on September 16‚ 2011 Introduction •Dr Patricia Benner introduced the concept that expert nurses develop skills and understanding of patient care over time through a sound educational base as well as a multitude of experiences. •She proposed that one could gain knowledge and skills ("knowing how") without ever learning the theory ("knowing that"). •She further explains that the development of knowledge in applied
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James Earl Carter Jr. was the 39th President of the United States and was elected in 1977. He was also a governor in Georgia. Carter believed in government having a more active role and was the last Democratic Liberal. He wanted America to be the first country to exercise and display human rights. Carter believed that America could remain a powerful nation without military intervention. He also pursued to improve the relationship between America and the Soviet Union. During his presidency‚ he would
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the circumstances and opinion expressed by an auditor‚ where he is unable to obtain sufficient audit evidence. 2. Auditors of M/s Santa Banta (P) Ltd. were changed for the accounting year 2010-11. However there was no change in the position of closing stock which remained at ` 400 lacs . The auditors of the company propose to exclude the audit of closing stock of ` 400 lacs from their audit programme on the understanding that it pertains to the preceding year which was audited by another
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of a particular stock. An Army official accesses and coordinates computer resources on three different military networks to formulate a battle strategy. All of these scenarios have one thing in common: They rely on a concept called grid computing. Clusters And Grid A computer cluster is a group of linked computers‚ working together closely so that in many respects they form a single computer. The components of a cluster are commonly‚ but not always‚ connected to each other through fast local
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Interim An audit which conducted in between the two annual audits with a view to find out interim profits to enable the company to declare an interim dividend is known as Interim Audit. It is a kind of audit which is conducted between the two periodical or balance sheet audits. Objectives Of Interim Audit 1. To know profit or loss of interim period. 2. To distribute interim dividend. 3. To get loan on the basis of interim account. 4. To get information about the financial position
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which exceeds materiality of $50‚000. c. The auditor should either propose an audit adjustment so that the unadjusted statement amount is less than materiality‚ and/or perform more testing to obtain a better estimate of the population misstatements. The additional testing will likely focus on receivables and inventory because they have the largest estimated misstatements. 9-28 a. The following terms are audit planning decisions requiring professional judgment: Preliminary judgment about materiality
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Introduction Managerial Grid Model is a Leadership Grid developed by Jane Mouton and Robert Blake in 1950. Popularly known as both Managerial Grid and Leadership Grid‚ it has two behavioral dimensions; concern for people and concern for production. Concern for People – It is a degree on which a leader considers the interest and need of his team members. Areas of personal development of the member are also taken into consideration. Concern for Production – It is a degree on which a leader emphasizes
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