2. A) A client can be put in a more powerful position than the auditor in an auditor-client relationship if the auditor is trying to sell the client additional services. B) According to SOX external auditors are prohibited from providing certain services to clients: book keeping or other things related to the accounting records or financial statements of the audit client‚ they are not allowed to design and implement financial information‚ appraisal or evaluation services‚ internal audit outsourcing
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DHL International: An Ambitious Competitor in Global Logistics Services When Adrian Dalsey‚ Larry Hillbolm‚ and Robert Lynn founded DHL as a door-to-door express service between San Francisco and Honolulu in 1969‚ no one could have imagined the business evolving into a crossborder express delivery group linking 120‚000 destinations in more than 220 countries and territories. Now owned by the German company Deutsche Post World Net‚ DHL offers express services‚ international air and
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CARBON 6 9 ( 2 0 1 4 ) 6 3 8 –6 4 0 Available at www.sciencedirect.com ScienceDirect journal homepage: www.elsevier.com/locate/carbon Letter to the Editor Carbon nanodots with strong nonlinear optical response Dezhi Tan a‚ Yuya Yamada b‚ Shifeng Zhou c‚ Yasuhiko Shimotsuma b‚ Kiyotaka Miura b‚ Jianrong Qiu a‚c‚* a State Key Laboratory of Silicon Materials‚ Department of Materials Science and Engineering‚ Zhejiang University‚ Hangzhou‚ Zhejiang 310027‚ PR China b Department of Material Chemistry
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INTRODUCTION Being situated in the Coral Triangle and having an archipelagic geography‚ Philippines has one of the most diverse marine ecosystems. Water resources play a vital role in the survival of all living organisms. The country is rich in freshwater resources having about 80 lakes and 400 rivers. In addition‚ the country has about 330 freshwater fish‚ including nine endemic genera and more than 65 endemic species. Laguna de Bay is the largest lake in the country‚ situated at the heart of
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INTERNATIONAL CASE – RESTRUCTURING AT KOREA’S DAEWOO Question – 1. What are the advantages and disadvantages of a hands-off‚ decentralized management approach ? Answer – 1 1. Decentralization. It is the “tendency to disperse decision making authority in an organized structure”. 2. Decentralized Organization. A decentralized organization is one in which decision making is not confined to a few top executives rather is throughout the organization‚ with managers at various levels making key operating
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Case 07-2: Western Aluminum Introduction Western Aluminum‚ INC expanded its operations through the acquisition of Smelter. By the end of 2007‚ Smelter is projected to produce 30% of Western Aluminum’s inventory. Western Aluminum evaluated its current practices in comparison to Smelters current FIFO Inventory management system and issued a proposal to change their inventory valuation method from LIFO to FIFO. Factors to Consider Western Aluminum addressed multiple topics to validate their
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VALERIA FEKETE 19.10.2014 UNIT 4: Principles of Safeguarding and Protection in Health and Social Care 1.1 a. Physical abuse is physical force or violence that results in bodily injury‚ pain‚ or impairment. It includes hitting‚ biting‚ scratching‚ burning‚twisting limbs‚ punching‚ slapping and inappropriate restraint. b. Sexual abuse including rape and sexual assault or sexual acts to which the vulnerable adult has not consented‚ could not consent or was pressured into consenting.
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Versão em Inglês Jason Rodgers‚ the operations manager for JBI‚ was listening carefully. This was the first he had heard of the situation‚ but to a careful observer‚ his nod would have revealed what he was thinking. He said: You know‚ I’m not a bit surprised to hear all this. Saver Superstore is a great customer. They buy lots of beverages‚ and they’re easy to deal with. They place their orders on a regular basis and almost never ask for anything special. I don’t remember the last time we had to
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Finance Theory I – Case 2 Tracy Hsiao‚ Baltic Ocean Evaluation of AQR Momentum Funds Date: Dec. 5th‚ 201r Past performance of momentum strategies – CAPM & Fama‐French MOM 4 factors model In Table 1‚ we could evaluate the past performance of momentum strategy‚ Short Decile 1 and Long Decile 10‚ a.k.a. L/S (10‐1). Capital Asset Pricing Model (CAPM) E(R) = α + Rf + β (RM - Rf) + By applying to CAPM‚ we got a β that is almost zero (-0.08) showing the strategy could effectively diversify and reduce
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Case 2-2: 1. With respect to the adjustments related to goodwill‚ answer the following: a. Why does the adjustment for goodwill amortization increase net income under Country A GAAP but decrease net income under Country B GAAP? The adjustment for goodwill amortization increases net income under Country A GAAP but decrease net income under Country B GAAP because of how SKD amortizes goodwill for a period of 20 years while for Country B goodwill is only amortized for a period of 5 years. This leads
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