Executive summary In the dawn of 21st century‚ Italian company Parmalat suddenly collapsed with €14 billion in debt‚ which made it the biggest corporate failure in Europe history. This case provides us a good opportunity to investigate corporate governance issue in Continental Europe. In this paper will be initiated with introduction of Parmalat’s history and events review on its bankruptcy‚ followed by analyzing the shortcomings of its corporate governance in both internal and external aspects
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auditors providing ‘additional services’ to auditees”? Non-audit services (NAS) may be any services other than audit provided to an audit client by an incumbent auditor. Such services may be referred to in the professional and academic press as management advisory services or consulting‚ but NAS also includes compliance related services (such as taxation and accounting advice) and assurance related services (such as due diligence and internal audit). Compliance related services are closely linked to the
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What is nursing? What exactly does it mean to nurse a patient‚ and how has this definition changed over the past centuries? What does the discipline of nursing consist of? In this essay‚ I aim to attempt to answer these questions‚ along with the help of a myriad of nursing researchers whose studies have helped to broaden my perspective on what exactly it is that I now do for a living. I will be discussing the different types of nursing knowledge that assists us as nurses to care for patients and
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remember I was a sick child and‚ I figured that I wanted to be a nurse someone who was always helping people and that at a point of time in my life they helped me. Nursing is a health care profession that involves taking care of another person in which a person needs the formal education and training in the art of science of nursing. Nurses help individuals‚ families‚ and groups to achieve health and prevent diseases‚ and they care for the sick and injured using procedures based on knowledge‚ skill
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Nurse Educator The AACN Preferred Vision of the Professoriate in Baccalaureate and Graduate Nursing Programs (2008) states that “courses in the nursing program will be taught by faculty with graduate-level academic preparation and advanced expertise in the areas of content they teach.” There is national recognition‚ however‚ of the growing shortage of nursing educators to fill faculty and other educator roles within the healthcare delivery system. Master’s programs that prepare graduates for nurse
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required to file Cost Audit Report and Compliance Report in XBRL format and what is the authority for the same? Ministry of Corporate Affairs has mandated filing of the Cost Audit Report and Compliance Report from the financial year 2011-12 onwards (including overdue reports relating to any previous year) by all cost auditors and companies concerned by using the XBRL taxonomy. MCA vide Circular No. 18/2012 dated July 26‚ 2012‚ has extended the last date of filing of cost audit reports and compliance
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Chapter 5— Systems Development and Program Change Activities TRUE/FALSE 1. The objective of systems planning is to link systems projects to the strategic objectives of the firm. ANS: T PTS: 1 2. The Systems Development Life Cycle (SDLC) concept applies to specific applications and not to strategic systems planning. ANS: F PTS: 1 3. An accountant’s responsibility in the SDLC is to ensure that the system applies proper accounting conventions and rules and possesses adequate control. ANS:
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this report is to develop an audit plan using the 2007/2008 annual reports of the WesFarmers. This report will provide an understanding of the underlying concepts of an overall audit strategy. This strategy will bring forward the direction and scope of the WesfFarmers audit plan. This report will address five major points these are as follows: • Understanding the entity and its environment • Making preliminary judgements about materiality levels • Considering the audit risk • Understanding internal
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About the College of Nursing The San Beda College-College of Nursing was established in March 2003 under a Memorandum of Agreement with Loyola Medical Foundation‚ Inc. and San Beda College‚ in response to the growing need for nurses in the Philippines and throughout the world. The College offers a four-year Bachelor of Science in Nursing (BSN) degree course‚ which is competency based‚ community-oriented and Christian value-based education. Effective and efficient curriculum implementation is
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component of the metaparadigm of nursing must be considered. This metaparadigm was first developed by Florence Nightingale and is still a valid and important tool nurses use every day. Its four components are person‚ environment‚ health and nursing each works to help the other for a better understanding and application of proper care (Fawcett‚ 1994). The first paradigm refers not only to a person‚ but also to the families or social groups who are involved in the nursing treatment. A nurse’s care must
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