Case 1.1 – Client Acceptance Question # 1: Identify 5 procedures an auditor should perform in determining whether to accept a client. Which of these five are required by the auditing standards? a. (AU 314) The auditor should obtain an understanding of the entity and its environment in the following areas: i. Client’s application of accounting policies ii. The industry‚ regulation and other factors affecting the client iii. Client’s objectives ‚ strategies‚
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ng Cabuyao College of Business Administration and Accountancy Land Pollution LAND POLLUTION [pic] [pic] Land Pollution Land pollution is basically about contaminating the land surface of the earth through dumping urban waste matter indiscriminately‚ dumping of industrial waste‚ mineral exploitation‚ and misusing the soil by harmful agricultural practices. Pollution includes visible litter and waste along with the soil itself being polluted. The soil
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Plastic Surgery A notable proportion of society has become grossly fixated on plastic surgery‚ with people attempting to buy back their youth‚ or to buy a similar face/body to that of their superstar idol. Surgeons are cashing in on people’s insecurities‚ using the knife as a magic wand for superficial happiness. With an increase in the number of deaths attributed to plastic surgery‚ and a massive rise in Botox addiction‚ unnecessarily altering ones appearance on the operating table is a contentious
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Introduction to Air Pollution Air pollution is the presence of foreign substances in the atmosphere‚ emitted by industries and motor vehicles that cause damage to living organisms. Air pollution characteristics Air pollution characteristics in a particular region are influenced by: The type and amount of pollutant and their source of emission. The topographical and meteorological conditions affecting dispersion‚ concentration and transboundary transport of pollutants. The type of technology
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Ocean Carriers Inc. A Case Study By ab Introduction • Ocean Carriers Inc. owned and operated cape-size dry bulk carriers worldwide. • Major Cargo type : Iron ore. • Vessel sizes : 80000 DWT to 210000 DWT. • Cape-size carriers travel around Cape Horn rather than the Panama Canal due to size constraints. Operations Maintenance Maintaining Supplies And on board Stores Supply of Lubricants Cargo Operations Repairs Insurance Business Model • Mostly chartered
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MORE PEOPLE ARE GOING FOR PLASTIC SURGERY THESE DAYS. WOULD YOU? Cosmetic surgery is becoming more developed in recent times. Many people choose plastic surgery for many different reasons. Some people desire to be more attractive and beautiful in the eyes of others. On the other hand‚ others want to hide their mistakes. Cosmetic surgery causes a lot of debates. But in my view‚ plastic surgery is not recommended because the advantages are far more than the benefits. It is a doubled – edged sword
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Ocean Carriers Case Ocean Carriers uses a 9% discount rate. 1. Do you expect daily spot rate to increase or decrease next year? Daily spot rates are expected to decrease next year because 63 new vessels are scheduled for delivery over the next year and imports of ore and coal would most likely remain stagnant over the next two years. Imports of iron ore and coal and the number of vessels available are two big factors of spot rates. 2. What factors drive average daily hire rates?
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WATER POLLUTION INTRODUCTION Although some kinds of water pollution can occur through natural processes‚ it is mostly a result of human activities. We use water daily in our homes and industries‚ about 150 gallons per day per person in the United States. The water we use is taken from lakes and rivers‚ and from underground (groundwater); and after we have used it-- and contaminated it-- most of it returns to these locations. The used water of a community is called wastewater‚ or sewage. If
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Ocean Carrier Case Study INDEX Case Background··························3 Dilemma································3 Scenarios under different tax rates and years ····························3 Alternative································5 Decision summary··························5 Appendix Ocean Carrier Case Study * Case Background Mary Linn of Ocean Carriers is evaluating the purchase of a new capesize carrier for a 3-year lease proposed by a motivated customer
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Semester 2‚ 2012/2013 Module Title: Branding-Ocean Park Module Code: BAM 3504 Date of submission: 14 May 2013 The Contents 1. Background of the brand 2. Strengths and weaknesses of the brand 3. How to make the brand strong 4. Brand elements 5. Brand positing 6. Marketing programs 7. Brand extension 8. Future branding strategy 9. Bibliography 10. List of references Background of the brand Ocean Park was officially opened in January 1977‚ situated
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