SA PULA‚ SA PUTI Francisco "Soc" Rodrigo About the Author Francisco had a colorful career as politician‚ poet‚ playwright‚ essayist and nationalist. He is popular for his caustic comments on current events‚ which he writes in both English and Filipino. He is one of the foremost exponents of nationalism and was one of the writers censored and detained during the Marcos regime. He was also one of the youngest to be elected Philippine senator. CHARACTERS Kulas‚ an out-and-out sabungero‚ or cockfighting
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Introduction Independence is a fundamental to the reliability of auditors’ reports. It is an attitude of mind characterized by integrity and an objective approach to professional works. A professional auditor should work both independent and seen to be so. Nowadays‚ but‚ the trend of providing non-audit services to audit clients seem to be sweeping accounting firms all over the world; impacts of independence impairment caused by this trend should not be ignored. The Meaning of Independence The
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I. Introduction Scandinavian Airlines (SAS) has received greatly attention in the media in recent times partly due to the poor financial performance in the past years. The purpose of this paper is to analysis the corporate governance model of the company SAS‚ and identify the key corporate issues that may be behind the bad performance that the company is undergoing. The airline industry is especially sensible to business cycles and the financial crisis bit it hard. That is why in order to develop
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....................................3 3.1 Impact on South Africa’s Balance of Payments ....................................................................................................5 3.2 Impact of the Exchange Rate on different Spheres of the SA economy...............................................................5 3.2.1 Business
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Symphony No. 94 in G “surprise” The music piece that I listened to was Symphony No. 94 in G “Surprise” by Joseph Hayden. This classical piece of music takes place in the classical period and starts off with a very slow tempo. The rhythm is a contagious pulsating rhythm which appears to have a metered beat that one can follow. It sounds like it would be 2 beats which is in duple meter. The main melody seems very short‚ defined and to the point. It is definitely staccato which seems short and
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Introductions This article is about SAS Company which operates much differently than other companies. SAS software was originally created by Goodnight and North Carolina State University colleagues to analyze agricultural-research data. Today‚ SAS is best known for sifting massive mountains of data for FORTUNE 500 companies and other organizations most people have heard of. Insurance companies use SAS to flag fraudulent claims. Retailers use SAS to find profitable places to put stores and products
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certification of the financial statements and conclude whether its work is effective in preventing major scandals on the lines of Enron and Worldcom. 1.0 ABSTRACT 2.0 ENRON-CORPORATE FIASCOS 3.0 HOW DID THE AUDITORS FAIL TO CATCH PROBLEMS AT ENRON? 4.0 HOW TO PREVENT RECURRENCE OF ENRON? 5.0 NEW RESPONSIBILITIES OF AUDITORS ACCORDING TO SARBANES-OXLEY ACT 2002 6.0 CONCLUSION 7.0 REFERENCES 1.0 ABSTRACT The responsibility of an auditor is to express an opinion on the financial statements based
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the appropriate level of independence ’ of auditors. Majority of studies conclude that the detrimental effects of firm rotation on the quality of the audit work by far outweigh its positive effects as a safeguard against various independence and quality threats. Frequent changes of audit firms‚ whether resulting from mandatory rotation or otherwise‚ introduce threats to independence and operational difficulties that make audit failure more likely. Many studies have involved practitioners ’ opinions
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SA SA COSMETICS – Analyzing Competition Sa Sa Cosmetics is a very successful Hong Kong based discount cosmetics retailers. The case describes how Sa Sa became successful‚ culminating in its IPO in 1997. Since then‚ however‚ its fortunes have declined somewhat. The case discusses recent initiatives that were undertaken to sustain growth momentum. Sa Sa also undertook some marketing research studies. The research findings appear to confirm that Sa Sa may have some major problems. As 2001 comes to
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Essay by Margarita Prodanova HOW SAS BECAME THE WORLD’S BEST PLACE TO WORK BY: MARK C. CROWLEY Do I agree with the SAS’s philosophy? Mark Crowley’s article on the management philosophy of analytic firm SAS‚ is an illuminating read that shows even in today’s competitive and sometimes cut-throat world of international business‚ it is still possible to be nice and yet successful. The philosophy‚ CEO Jim Goodnight has instilled into SAS is not simply a case of altruism or selflessness‚ for
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