Historical background & Development of the law of Criminal Evidence In criminal proceedings‚ the legal burden of proving any fact which is essential to the prosecution’s case rests upon and remains with the prosecution for the duration of the trial. Generally‚ the defendant in the proceedings will bear no legal burden at all in relation to the essential ingredients of the offence. The reasoning behind this is that all persons are entitled to a fair trial where the presumption of innocence is
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Research Title: Assessment of the effectiveness of internal audit in the Ministry of Agriculture and Livestock. Case study of Southern Province Choma Office CHAPTER ONE 1.0 INTRODUCTION 1.1 Back ground According to Hector Perela‚ (2009)‚ Internal auditing function with other intervention mechanisms like financial reporting and external audit to helps maintain cost-efficient contracting between owners and managers. It is designed by government agencies to add value and improve organizational
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Oversight COSO Chair American Accounting Association American Institute of Certified Public Accountants Financial Executives International Institute of Management Accountants The Institute of Internal Auditors Representative John J. Flaherty Larry E. Rittenberg Alan W. Anderson John P. Jessup Nicholas S. Cyprus Frank C. Minter Dennis L. Neider William G. Bishop‚ III David A. Richards Project Advisory Council to COSO Guidance Tony Maki‚ Chair Partner Moss Adams LLP James W. DeLoach Managing Director
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" Journal of Environmental Economics and Management‚ 30: 381-95. Hoffman‚ U. and D. Zivkovic (1992). "Demand growth for industrial raw materials and its determinants: An analysis for the period 1965-1988." UNCTAD Discussion Paper No. 5: Geneva. Johnstone‚ N. (1997) "Globalization‚ technology‚ and environment." Globalization and Environment‚ OECD Proceedings‚ OECD: Paris. Levinson‚ A. (1997). "Environmental regulations and industry location: International and domestic evidence‚" in in Bhagwati‚ J
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Air pollution concentrations have been rapidly increasing in the major urban areas of Brazil caused mainly by the increasing use of vehicles. Policies to control car emissions in Brazil have relied basically on mandatory emission standards and subsidies for specific cleaner technology resulting in substantial decrease of car emission rates. Nevertheless‚ taxes on car sales‚ differentiated by vehicles’ size and fuel‚ have also influenced car emission patterns. This paper analyses the compliance
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foreign languages: Language passport‚ Djigunovich‚ J. M.‚ and M. Vilke. 2000. Eight years after: Wishful thinking or the facts of life. Ersöz‚ A. 2007. Teaching English to young learners. Harmer‚ J. 1991. The practice of English language teaching Johnstone‚ R. 2002. Addressing ‘the age factor’: Some implications for languages policy Kirsch‚ C. 2008. Teaching foreign languages in the primary school Klein‚ K. 2005. Teaching young learners. English Teaching Forum 43 (1): 12–17. Krashen‚ S. D. 1981. Second
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news‚ help us navigate to a desired location‚ play games‚ take photographs or record videos‚ and many other capabilities. A report by the Australian Telecommunications Association and the Australian National University (Wajcman‚ Bittman‚ Jones‚ Johnstone & Brown‚ 2007) found the majority of people feel cell phones increase productivity‚ maintain intimate relationships‚ improve work-life balance and provide a sense of security. Given the level of convenience and connectivity provided by cell phones
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www.ccsenet.org/ijbm International Journal of Business and Management Vol. 5‚ No. 10; October 2010 The Case Analysis of the Scandal of Enron Yuhao Li Huntsman School of Business‚ Utah State University‚ Logan city‚ U.S.A E-mail: wyl_2001_ren@126.com‚ carolee1989@gmail.com Abstract The Enron scandal‚ revealed in October 2001‚ eventually led to the bankruptcy of the Enron Corporation‚ an American energy company based in Houston‚ Texas‚ and the dissolution of Arthur Andersen‚ which was one of the
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Supervision Publication‚ January 2013). Deletions 1. “Risk Taking: A Corporate Governance Perspective‚” (International Finance Corporation‚ World Bank Group‚ June 2012). 2. “Understanding and Communicating Risk Appetite‚” (COSO‚ written by Dr. Larry Rittenberg and Frank Martens‚ January 2012). Updates 1. Edwin J. Elton‚ Martin J. Gruber‚ Stephen J. Brown and William N. Goetzmann‚ Modern Portfolio Theory and Investment Analysis‚ 9th Edition (Hoboken‚ NJ: John Wiley & Sons‚ 2014). Now using 9th Edition
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Abstract In light of a number of high-profile corporate failures during the first half of 2001‚ a number of studies have been performed to address the impact of mandatory rotation of audit firms to ensure the appropriate level of independence ’ of auditors. Majority of studies conclude that the detrimental effects of firm rotation on the quality of the audit work by far outweigh its positive effects as a safeguard against various independence and quality threats. Frequent changes of audit firms
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