setting their stakeholders first? If so‚ how can this process be controlled? This empirical case study examines the Tax Department (KPMG Tax) within KPMG AB (KPMG Sweden) and their focus on creating value for stakeholders as a strategy for shareholder value creation. By applying the theoretical frameworks of Simons (1995) and Otley (1999)‚ the report investigates how KPMG Tax controls value-creating processes through the use of management control systems. Both Simons (1995) and Otley (1999) have developed
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substrate A‚ cereal or substrate B‚ peat moss will impact mealworm growth. Cereal is the outer covering or bran of the oat grain and is a stored grain. Peat moss is a composed of the live part growing on top of a peat bog‚ and the decaying matter underneath. Materials & Methods In this experiment‚ each group A and B was testing weight to see which substrate would make the mealworm grow bigger and faster. My group thought that if we feed the mealworm peat moss‚ then it will grow faster and
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A U TO M O T I V E The Indian Automotive Industry Evolving Dynamics KPMG IN INDIA Foreword The automotive industry is one of the focus industries for KPMG globally‚ given its importance both in the mature economies of countries such as the US and Germany‚ and in the emerging economies of China and India. The Indian automobile industry has emerged stronger from the recent global downturn‚ and sales across all segments have seen record breaking numbers in the recent past. While the Indian
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transformation roadmap look like? 14 10. How KPMG can help 15 11. Conclusion 16 © 2011 KPMG LLP a Delaware limited liability partnership and the U.S. member firm of the KPMG network ‚ of independent member firms affiliated with KPMG International Cooperative (“KPMG International”)‚ a Swiss entity. All rights reserved. Printed in the U.S.A. The KPMG name‚ logo and “cutting through complexity” are registered trademarks or trademarks of KPMG International. 23815NSS Basel III: Issues
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Accountant liability law varies across states within the United States. Clearly‚ accountants are liable to their clients for any mistakes that they make within their realm of work. However‚ the liability becomes questionable when dealing with third parties. A company may have many affluent stakeholders relying on their financial statements in order to make important decisions‚ which may have monetary impacts. Therefore‚ an auditor’s precision is imperative. There have been many proposals in which
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KPMG INTERNATIONAL Issues Monitor Cyber Crime – A Growing Challenge for Governments July 2011‚ Volume Eight kpmg.com John Herhalt Global Chair‚ Government Keeping up to date with the very latest and most pressing issues facing your organization can be a challenge‚ and while there is no shortage of information in the public domain‚ filtering and prioritizing the knowledge you need can be time consuming and unrewarding. I hope that you find Issues Monitor useful and we welcome
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and its audit committee – satisfy itself that internal audit is functioning effectively and efficiently? The board’s responsibility for internal controls Through working with a broad range of organisations in Australia and internationally‚ KPMG has identified a number of better practices in relation to the role played by the board audit and/or risk management committees: • Assessing the scope and effectiveness of the systems established by management to identify‚ assess‚ manage
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FINANCIAL SERVICES UK Banks: Performance Benchmarking Report Full Year Results 2012 kpmg.co.uk/banking Basis of preparation This report summarises the 2012 full year results of Barclays‚ HSBC‚ Lloyds Banking Group (Lloyds)‚ Royal Bank of Scotland (RBS) and Standard Chartered1. Whilst progressively more information has been given in results announcements in recent years‚ not all statutory accounts or Pillar 3 reports have been published at the date of this report‚ and therefore analysis
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Drena Dayton The Ice Age and Ohio Dr. Adil M. Wadia April 01‚ 2013 Glazier Features Observed in Wayne County Ground Moraine (14‚000 to 24‚000 years old)- Ground Moraines often show up as rolling‚ strangely shaped land covered in grass or other vegetation. They don’t have the sharp ridges of other moraines. A ground moraine is made of sediment that slowly builds up directly underneath a glazier by tiny streams‚ or as the result of a glazier meeting hills and valleys in the natural landscape
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102學年度成功大學 陳惠媛會計師 營業稅及稅捐稽徵法 課稅範圍 －課稅範圍 講授 102年10月11曰 陳國宗會計師 各種稅法架構 課稅主體 課稅客體 減免範圍 稅率 稽徵程序 租稅救濟 罰則 附則 ©2013 KPMG‚ a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International")‚ a Swiss entity. All rights reserved. 1 營業稅之課稅標的 按營業稅法第一條之規定「在中華民國境內銷售貨物或勞務 及進口貨物 均應依本法規定課徵加值型或非加值型之營業 及進口貨物，均應依本法規定課徵加值型或非加值型之營業 稅。」可知我國係採屬地主義。 觀察營業稅法第一條規定可知，課稅標的如下： 銷售貨物
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