Abstract This report focuses on ways to improve communication between auditors and external users via audit report. Problems with current audit report are identified and two alternatives are proposed‚ which are: • Short-form audit report • Free-form audit report The report also evaluates these two alternatives respectively and concludes that before any change in relevant legislation and social environment‚ it is feasible for professions to make the report more concise and readable while the introducing
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human resource and the work performance directly impact an organisation’s performance. Thus‚ human resource management plays an important role to ensure the efficiency in an organisation’s daily operations via efficient recruitment‚ training and development‚ and staff retention. Besides‚ efficient human resource management may create competitive advantage to an organisation. There are various theories explained how human resource management impacts an organisation’s performance. This essay focuses
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Analysis of Tiger Airways internal and external environment Low cost carriers (LCC)‚ also known as budget/discount airlines‚ offer generally low fares but eliminate most traditional passenger services. There are five low cost carriers operating in Australia namely Tiger Airways‚ Jetstar‚ AirAsia‚ Virgin Blue and Pacific Blue. The purpose of this report is to conduct an analysis of Tiger Airways internal and external environment and to make recommendations as to how the Tiger Airways might maintain
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Oil spills and the impacts on the ecosystem Discuss the short and long term effects of your chosen impacts on a specific ecosystem. Your response needs to include: -a definition of the impact - How the impact arises (Causes) - the effects on the living AND non living components (think about all the spheres) - Methods to reduce the impacts An oil spill is a release of oil into a body of water‚ often stored in a tanker‚ offshore drilling rig or an underwater pipeline. An oil spill often
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push the earth to its limit. On a local level‚ these environmental changes are having a significant impact on California’s environment. If this trend continues‚ California could experience devastating blows to its agriculture industry‚ a massive source of revenue. Perhaps the most important question to ask ourselves right now is; how can we reduce the impact that we have on California’s environment? So that we may
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Globalization of Fashion PAGE 1 The Impact of Globalization within the Fashion Industry Arteria Ware ENGL 1133: Freshman Composition II Ms. Ogbaa November 26‚ 2012 Throughout history‚ the fashion industry has played a significant role in popular culture for people all over the world‚ who are different ages‚ races‚ shapes‚ and sizes. Fashion is being creative and expressing your inner beauty whether you ’re the designer‚ the stylist‚ the model‚ or even the buyer. The style of dress establishes
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different life in terms of contrasting their parents. There is a wide and profound change‚ especially in the progressive technology‚ which lead to the world becomes increasingly industrialization. The ever-accelerated developing of science and technology have changed citizens’ lifestyle and the way they get along with others. Nevertheless‚ from another perspective‚ there are considerable environmental problems arising. One of such problems is water pollution‚ along with the reasons which result in this
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The External Environment directly affects what a manager does. � TABLE OF CONTENTS 41.0 Introduction � 42.0 What is a Managers responsibility � 53.0 Characteristics of a good Leader � 54.0 Literature Review � 65.0 What are the external factors? � 65.1 Primary Factors � 65.1.1 Political � 65.1.2 Economic � 75.1.3 Socio/Cultural � 75.1.4 Technological � 75.1.5 Legal/Legislative � 75.1.6 Environmental/Ecological � 75.2 Secondary Factors � 85.2.1 Ethics � 85.2.2 Judgement � 85.2.3 Intuition
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economically‚ politically and environmentally; all of which‚ will be further elaborated upon within the text. Regarding the social impacts of migration‚ the negative impacts on the origin and destination‚ far outweigh the positives; with the positives being: teachers acting as a replacement for parents while children are in school within rural areas‚ and the improvement of the standard of living within urban areas due to the revenue produced by migrant workers. The negatives however‚ take up more
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By now‚ most Americans must have heard or be familiar with a chain of coffeehouses‚ named Starbucks. Established in 1971 as a local coffee bean roaster and retailer‚ Starbucks has expanded rapidly. By successfully adopting Italian coffee culture into a variety of beverages such as brewed coffee‚ espresso‚ teas‚ Frappuccinos and related products such as music CDs‚ pastries or ice creams‚ the Seattle-based company has reported USD 7.9 billion in revenue with 22 percent annual growth (Starbucks‚ 2006)
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