service were comparable for both location A (380 parking spaces) and location B (420 car parking spaces). The main difference was that there were a valet parking with 2 car parks for location A and an onsite parking for location B. Conclusion and Recommendation To conclude‚ location B---Hyyan Centre is recommended for some reasons based on the above findings. Although both locations were crowded and easily accessible with sufficient parking services‚ there was a better lease terms of $16.3/sq ft and
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Internal audit is a dynamic profession involved in helping organizations achieve their objectives. It is concerned with evaluating and improving the effectiveness of risk management‚ control and governance processes in an organization. To do this‚ internal auditors work with management to systematically review systems and operations. These reviews (audits) are aimed at identifying how well risks are managed including whether the right processes are in place‚ and whether agreed procedures are being
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Support 5 5.3 Public Opinion 6 6. Reasons Against Euthanasia 7 6.1 Loss of Autonomy 7 6.2 Conflict of Interests 7 6.3 ‘Slippery Slope’ 7 7. Conclusion 8 8. Recommendations 9 8.1 Alternatives 9 8.2 Legal Control 9 8.3 Preventing Abuse 9 9. Reference List 10 3. Summary The findings and conclusions detailed in this report highlight the arguments for
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Energy Efficient Buildings Internal Heat Gains and Design Heating & Cooling Loads Internal Heat Gains People and electrical equipment in buildings give off heat. These internal heat gains must be included in energy balances on the building or zone to determine the net heating or cooling load. Heat Gain From People Typical sensible‚ latent and total heat rates given off by people are shown in the table below (ASHRAE Fundamentals‚ 2005). The sensible heat gain results from radiation and
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PRINCIPLES OF AUDITING Course: Auditing Title: Auditing Operations and Completing the Audit‚ Auditors’ Reports Date: March 25‚ 2014 Justin Kealey‚ CPA‚ is auditing Tustin Companies‚ Inc. Kealey has accumulated known and likely misstatements for the current year to evaluate whether there is a sufficiently low risk of material misstatement of the financial statements to issue an opinion. However‚ Kealey notes that there are several misstatements that have been
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The Problem(s). Does the South Delaware Coors distributorship offer sufficient investment potential given Mr. Brownlow’s current business and personal situation? Recommendation(s). Given Mr. Brownlow’s current business and personal situation operating the South Delaware Coors‚ Inc. distribution does offer sufficient investment potential. The following explanation is presented to evaluate the decision factors in the case. Profit Potential. From the studies conducted by Manson and Associates the
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During an operational engagement‚ an internal auditor observes a large number of above-ground storage containers and a large amount of black emissions from a smokestack. The organization has an environmental safety department. The engagement is not designed to consider environmental concerns. The best course of action is to A. Make a note to consider environmental risk concerns when developing the engagement plan for the next year‚ but do not expand the scope of the existing engagement because
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Canon cuts profit forecast on first annual drop in high-end camera sales 24 October 2013 Link: http://news.yahoo.com/canon-cuts-profit-outlook-camera-slump-drags-062539163--finance.html TOKYO (Reuters) - Japan ’s Canon Corp cut its operating profit outlook for the second quarter in a row‚ below analysts ’ estimates‚ warning that sales of its signature high-end cameras will fall this year for the first time since their launch in 2003. The world ’s largest camera maker said it now sees global
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It failed horribly. As you can see‚ they only reached about 31% of their estimated targeted revenue goal over the first three years‚ and when using an compound annual growth rate‚ they were projected to further assume a loss Commercial Recommendations: Continuing to build their momentum both domestically‚ but also continue to expand globally. They entered the commercial vehicle business in 1954 and is one of their oldest and most experienced sectors. Their international success is reliant
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Schools Action Team prepared specific‚ evidence-based recommendations to develop a comprehensive‚ province-wide Bullying Prevention Plan. Preventing bullying requires everyone’s cooperation. A Bullying Prevention Plan provides the necessary information and tools to successfully implement bullying prevention strategies in the education community‚ and defines key areas to engage and involve the broader community. B. STATEMENT OF RECOMMENDATION: Immediate and mandatory training on bullying prevention
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