BLG & Co.‚ CPAs 306 3rd Flr. MSA Second St.‚ Ayala-Alabang‚ Muntinlupa City Philippines SUBSTANTIVE TESTS – PURCHASE/ACQUISITION TRANSACTIONS ASSERTIONS OBJECTIVE PROCEDURES I. Existence Or Occurrence II. Rights and Obligations To determine that recorded purchases are for items that were acquired. To determine that purchases are the entity’s acquisitions and liabilities. For a sample of purchase transactions recorded in the purchases journal‚ trace vouchers to authorized purchase
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PROCESS AND FACILITY SANITATION Sanitation Standard Operating Procedures is the common name give to the sanitation procedures in food production plants which are required by the Food Safety and Inspection Service of the USDA and regulated by 9 CFR part 416 in conjunction with 21 CFR part 178.1010. It is considered one of the prerequisite programs of HACCP. Introduction A clean surface is defined as being free from soil (e.g. food residues)‚ free from bad odours‚ be non-greasy to the touch
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History of civil aviation does not exceed a hundred years. Therefore‚ the understanding of aviation safety as well as the cause of the airplane accidents remains limited. Convention on International Civil Aviation Annex 13 has defined an airplane accident as an occurrence associated with the operation of an aircraft‚ which takes place between the time any person boards the aircraft with the intention of flight until such time as all such persons have disembarked‚ where a person is fatally or seriously
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Gabriele Saturno ENC 1101 Professor Carlos Lamas 24/11/2012 Are Cell-Phones Dangerous Introduction Technology is one of the most powerful factors that affect our daily life and routine. As part of it we have the well known and worldwide used: Cell-phones. A 2004 MIT survey said that cell phones were ranked as the one invention that people hate the most‚ but cannot live without. It beat out the alarm clock and the television. Cell-phones have become one of the most useful devices around the
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2.4 Doing facilities planning for a manufacturing facility is a positive exercise for a company in terms of its competitiveness with its competitors. The production flow can be examined by simulation and potential bottlenecks can be smoothed. Also a facilities plan for a manufacturing facility outlines the skill levels of employees required to operate the equipment on the manufacturing floor and it provides for the latest and best equipment to make the product. Companies that do not engage in
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BUSINESS RESEARCH PROPOSAL TITLE: A STUDY ON PUBLIC TRANSPORTATION PROBLEMS AMONG STUDENTS IN MELAKA TENGAH LECTURE: EN MOHD NORULHISYAM BIN HASSAN BY: MOHD ZAID ASWAN BIN SHAHARUDDIN 11DPI12F1015 MOHAMAD SAFIUDDIN BIN MD ISMAIL 11DPI12F1017 MUHAMAD NAJIB BIN MORAD
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Workplace Accident in Malaysia: Most Common Causes and Solutions Voon Mei HuiUniversiti Sultan Zainal Abidin‚ Gong Badak Campus‚ Terengganu‚ Malaysia Abstract There are various reasons for an accident to happen in a workplace. It could results to either minimal accident or tragic accidents‚ causing minor injury‚ damage to equipment or even in some cases‚ major injury or death. Employees need to be alert and aware at all times to avoid accidents‚ while managers need to master and understand the
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Transportation (Air‚ Water‚ Land) and Policy Related to Infrastructure and Utilities Economic Policy Paper on Transportation (Air‚ Water‚ Land) and Policy Related to Infrastructure and Utilities Preamble The word "TRANSPORT" has been derived from the Latin word "TRANSPORTARE". "TRANS" means across or the other side and "PORTARE" means carry. Transport thus means to carry to the other side. The level of transport needs in a growing economy depends on the pattern of development e.g. spatial
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A Facility layout is the physical configuration of departments‚ workstations‚ and equipments in the conversion process. it is arrangement of physical resources used to create the product. Success of operations depends on the physical layouts of the facilities. Flow of raw material. Productivity and human relationship are all affected by the arrangements of the conversion facilities. Plant layout involves: i) planning and arranging facilities in new plant ii) improvements in existing layout
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Mathematical Theory and Modeling ISSN 2224-5804 (Paper) ISSN 2225-0522 (Online) Vol.4‚ No.1‚ 2014 www.iiste.org A comparative study of initial basic feasible solution methods for transportation problems Abdul Sattar Soomro1 Gurudeo Anand Tularam2 Ghulam Murtaa Bhayo3 dr_sattarsoomro@yahoo.co.in‚ a.tularam@griffith.edu.au‚ gmsindhi@yahoo.com 1 Professor of Mathematics‚ Institute of Mathematics and Computer Science‚ University of Sindh‚ Jamshoro‚ Sindh‚ Pakistan 2 Senior Lecturer‚ Mathematics and
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