observation procedures. His assignment that December 31 included taking test measurements at a client’s grain elevator in a small prairie community. Bill had measured grain invento-ries on two previous audits and was the in-charge accountant on this audit. Bill’s observations of the quantity of grain in the elevator fell ten percent below the client’s records. Bill’s attention was drawn to the discrepancy in the two measurements of what was in the elevator because‚ in his judgment‚ such a gap was significant
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support is gratefully acknowledged. © 1997‚ Christopher D. Ittner‚ David F. Larcker‚ and Marshall W. Meyer PERFORMANCE‚ COMPENSATION‚ AND THE BALANCED SCORECARD A growing number of firms are replacing their financially-based performance measurement and compensation systems with a "balanced scorecard" incorporating multiple financial and nonfinancial indicators. Proponents of the balanced scorecard concept contend that this approach provides a powerful means for translating a firm’s vision
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I find the snowy owl to be quite an interesting animal. It belongs to the kingdom Animalia‚ the phylum Chordata‚ the class Aves‚ the order Strigiformes‚ the family Strigidae‚ the genus Nyctea‚ and the species Sandiaca along with boobooks‚ screeching owls‚ and earless owls. With a height reaching up to 27 inches and a weight of 4 to 6 pounds‚ the snowy owl has a reputation as one of the biggest owls in the Arctic. Its wingspan can spread out anywhere from 45-60 inches. Most people are familiar with
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the value of standing timberlands. Under US GAAP‚ standing timber is accounted for on a historical cost basis. On the other hand‚ the relevant accounting guidance under IFRS specified that agricultural crops (including standing timber) be valued at their fair market value less estimated harvesting costs at the end of each quarter. If the fair value of standing timber changed during the accounting period‚ several differences will incur between the treatment under US GAAP and IFRS. If the fair value
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Introduction to SQL | | | SQL is a standard language for accessing and manipulating databases. [pic] What is SQL? SQL stands for Structured Query Language SQL lets you access and manipulate databases SQL is an ANSI (American National Standards Institute) standard [pic] What Can SQL do? SQL can execute queries against a
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Summary As of late 2013‚ Golden Palm Tree Iconic Resort & Spa will be undergoing a rebranding exercise that will result in name change to AVANI Sepang Goldcoast Resort because of the joining to AVANI Hotels & Resorts. (Golden Palm Tree Resort & Spa Sdn Bhd‚ 2013) The group is now investing heavily in infrastructure as well as in building new hotels and resorts whilst renovating and refurbishing existing properties. However‚ they still lack other value additions like restaurants‚ sports and recreational
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Your Own Skis”‚ the author claims that it is important to take responsibility for yourself‚ your actions‚ and your stuff ‚ meaning that you need to learn how to become an independent person. The author uses logical and emotional viewpoints to make her claim; however‚ the most effective technique is her appeal to logic. The way the author appeals to logic is by being very matter of fact about her story. She says‚ “ My Mother and my aunt took up the kind of skiing that entailed wooden skis‚ tie boots
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number of resident in Kampar‚ if the number of respondent increase‚ the result will be more accurate. Moreover‚ this whole business plan and research is done by 3 people‚ there is the limit in work force and time. Apart from that‚ there is no lake resort had ever built in Kampar area. Therefore‚ we have no relevant example or sample to refer and compare. Another limitation of the research is the majority of respondent were the same races‚ which is Chinese. So‚ we will have no idea what is the response
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responsibility for our actions. In his poem “ Stopping by woods on a Snowy Evening‚” Robert Frost creates characters‚ plot‚ imagery‚ symbolism‚ figurative language‚ metaphor and repetition to send the message of the importance of following ones’ conscience when in the face of temptation. Frost uses two main characters to develop his plot. A rider‚ and his horse‚ tells the story of a person riding on horseback through some snowy woods on the darkest evening of the year. He is caught up in the beauty
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arrange what they want to say in several different ways. A wonderful collection of poetry which is more than capable of helping you achieve this is‚ “A Sense of Place.” Among these poems the focus will be entirely placed on “Stopping by Woods on a Snowy Evening” by Robert Frost. He was born on March 17th in 1874 San Francisco‚ California. Frost’s mother was of Scottish descent and his father’s origin was English. This particular poem of his was written in 1922 when Frost was at the age of 48. There
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