Gap analysis is a technique of asset-liability management that can be used to assess interest rate risk or liquidity risk. Implementations for those two applications differ in minor ways‚ so people distinguish between interest rate gaps and liquidity gaps. This article discusses both. Gap analysis was widely adopted by financial institutions during the 1980s. When used to manage interest rate risk‚ it was used in tandem with duration analysis. Both techniques have their own strengths and weaknesses
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AUDIT EXPECTATIONS GAP Definition i) Liggio (1974a) defines it as the difference between the levels of expected performance as envisioned by the independent accountant and by the user of financial statements. The Cohen Commission (1978) on auditors’ responsibility extended this definition by considering whether a gap may exist between what the public expects or needs and what auditors can and should reasonably expect to accomplish. ii) According to Guy and Sullivan (1988)‚ there is a
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Gap Inc. is a large retail company owning several brands such as Gap‚ (including Gap Kids‚ Gap Baby‚ Gap Body) Banana Republic‚ Old Navy Piperlime and Athleta. The company is an American clothing and accessories retailer based in San Francisco‚ and was founded in 1969 by Donald and Doris Fisher. They strive to sell quality clothing‚ mostly the basics‚ for good prices. They are a leading company in the apparel retail market with 3‚085 stores. Through the five brands that Gap Inc. owns‚ they are
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Taking a gap year a sword with two blades. It strikes me that the students should take a gap year. I think that students should have the time to refresh their mind before joining university. However a sizeable number of people may oppose me. For instance‚ some people say that if the students took a gap year he / she can find a job‚ therefore they would earn money and they will not think about the university anymore. Moreover‚ the gap year makes the students lose their motivation and their
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1.0 – Understanding the GAP - GAP OVERVIEW - Since 1969‚ GAP has been filling closets with khakis‚ jeans and t-shirts and it was the iconic casual-wear brand built on basics for men‚ women and children. However‚ after 4 consecutive years of falling sales and fashion mis-steps‚ this retail icon has become the poster child for a titan that had lost touch with its core consumers. At the GAP‚ you could smell change coming like the shift from Summer to Fall and in early 2007 Paul Pressler‚ CEO
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Rafael Yee World Geography 11/12/2012 Rafael Yee World Geography 11/12/2012 Elimination of Darien´s Gap Who will it truly benefit? Intro Darien´s Gap is an undeveloped‚ thick forest dividing Panama from Colombia. It is very short‚ about 160km‚ but because of the thickness of the forest and swamps it is very difficult to pass through it to go to Colombia. There is a wide debate that has been going through a long time ago deciding whether to open it or not. There are many reasons and
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Wage Gap: The Other 23 Cents Imagine you and your co-worker – same position‚ same hours‚ same qualifications‚ same gender‚ and overall very similar – get your paychecks back and they got paid 1‚000 dollars while you get paid 770‚ 690‚ or even 550 dollars for the equal amount of work. That doesn’t seem fair now does it? Most of you probably would say no. So‚ let’s change it a little bit‚ same scenario‚ but this time you are either a minority sex or race compared to your white coworker‚ is that fair
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Health Care Provider and Faith Diversity Abstract Nurses and all other healthcare workers come in contact with people of different faiths and religion on a daily bases. In the hospital‚ it is very critical to encourage religions participation when it is needed. This article points out the authors and Christians perspective in comparison to the Buddhism‚ Muslim‚ and Hindu faith approaches to healing. Cultural and spiritual diversity must be allowed in the hospitals as well as health care environments
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The Gender Achievement Gap Rena Godfrey Capella University ED5540 Strategies for Eliminating the Achievement Gap Quarter & Year: Fall 2013 Email: godfreyrena@gmail.com Instructor: Marge Zuba‚ Ed.D. Gender Achievement Gap One of the most interesting and actively debated areas in educational research concerns the gender-based achievement gaps in math and science. Despite research efforts and statistical data backing up the notion that girls are falling
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delivered his "closing the gap" report in parliament on the state of Australia’s Aboriginal and Torres Strait Islander peoples’ health and wellbeing. We think it would be useful for us all to take a break from the statistics and consider some fundamental questions. Numbers and targets are important when it comes to addressing need but we often forget that sound policy comes from sound principles and motivations. In terms of national policy we began this journey to "close the gap" as a result of the national
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