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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1. Explain why total financial assets in the economy must equal total financial liabilities? Financial assets are converted in cash which include lands‚ building‚ and machinery. Financial liabilities includes loan from the bank and trade payables what company owes. Total financial assets are identical to total financial liabilities in the economy because the balance sheet is based on accounting equation. Total assets equal total liabilities plus equity in accounting equation. It means while a company’s
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able to treat Bracken’s father‚ she left with the promise of coming back to the Philippines. Bracken kept her promise. Rizal and Bracken planned to get married. They asked the priest to bless and wed them. The Priest was hesitant to give what they both wants not until Rizal turns back to the Catholic Church. For wanting to be married‚ they still got married even if the presence of a priest is not their. Their relationship went well until Rizal found out Bracken’s infedility causing their fight which
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In this article‚ we are discussing how different rules‚ regulations and policies influence and govern safe guarding. One of the most important aspect of safeguarding is multi-agency working as this helps to stop instances of abuse or neglect being missed‚ There are many different legislations which are involved in safeguarding. For example‚ the Safeguarding Vulnerable Groups Act was created in response to the failures found in the bichard case and provided a new framework in regards to vetting people
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Did you know that victims of bullying are 2 to 9 times more likely to contemplate suicide? “According to bullyingstatistics.org” People often don’t understand what the effects of bullying have on a student. The number of kids getting bullied alone is outrageous; also‚ there are parents and teachers that see it happen but do nothing about it. A lot of students get bullied every day while adults and other people see it happening but do nothing about it. The first thing that most people don’t take
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In both articles‚ “’Rise of the Machines’ is Not a Likely Future” by Michael Littman(2015) and “The Machines are coming” by Zeynep Tufekci (2015)‚ the writers are aware of the advancements of technology‚ however the conclusion they arrived are very different. While Littman believes that it’s impossible for artificial intelligent or robotic technologies to takeover humanity‚ Tufekci on the other hand believes that human labor are being usurped by the advancement of technology. After reviewing both
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express both positive and negative attitude toward the same object. There is a famous saying‚ “Attitude is everything” While attitude might not really be “everything‚” in many situations it is the single most significant determining factor of success. Although some attitudes are influenced by core values‚ it is an element in producing‚ at all levels in an organization‚ a quality product or service‚ and it is greatly influenced by numerous factors. Employee attitude about product‚ about work‚ about
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Entry Level Banking In SA 1. Introduction Organisations today operate in a dynamic environment characterized by instability and change (Bakhru‚ 5:2005). The operating environment is broken down into the internal and external environment with both environments playing a significant role in developing strategy. Segal-Horn and Boojihawan proposes that strategy development is an iterative process and may be defined as the pattern of activities followed by an organisation in pursuit of its long
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How did the deregulation of air transportation in Europe foster entrepreneurial behavior and innovation in the European airline industry over the last twenty years? Case studies: SAS Airline & Ryanair Master Thesis in Entrepreneurship and Dynamic Business Contexts Spring 2007 Supervisor: Håkan Bohman Entrepreneurship Master Program Authors: Gilles Helterlin and Nuno Ramalho Acknowledgements We would like to express our gratitude to all who have contributed to the realization of this
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ARVIND MILLS LIMITED Arvind Mills is India’s largest and the world’s third largest denim manufacturer. Background Arvind Mills Ltd. (AML)‚ the flagship company of the US$ 500 million Lalbhai Group‚ was incorporated in 1931. It aimed at manufacturing high-end superfine fabrics with imported state-ofthe-art machinery.With 52‚560 ring spindles‚ 2552 doubling spindles and 1122 looms‚ it was one of the few companies in the early period of India’s industrialisation to have spinning and weaving
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