an understanding of the entity and its environment in the following areas: i. Client’s application of accounting policies ii. The industry‚ regulation and other factors affecting the client iii. Client’s objectives ‚ strategies‚ and related business risks iv. Methods used by the client to measure and review performance v. The client’s internal control The second standard of fieldwork requires that the auditor obtain a sufficient understanding of the
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“The acidification of the ocean today is bigger and faster than anything geologists can find in the fossil record over the past 65 million years” (Carl Zimmer). This is just an illustration regarding the tales of environmental degradation from carbon dioxide pollution in the ocean. The phenomenon of ocean acidification is imperative to understand; the reduction of essential pH levels over a protracted period of time is extremely harmful. In other words‚ ocean acidification can be measured by pH units
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examines the effects that humans have been inducing on the ocean and how the pollution produced is affecting the form of life present there. There is plenty of evidence that the oceans have deteriorated at the hands of humans‚ but recent investigations show that deterioration‚ especially at the sea coasts‚ has increased significantly in the last years due to increased industrial discharge. Common synthetic pollutants that reach the ocean include pesticides‚ herbicides‚ chemical fertilizers‚ detergents
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Needs Analysis Event: 110-meter Hurdles Evaluation I. Movement Analysis 1. Hip flexion/ Knee Extension; Hip extension/ Knee flexion. Major muscles involved include the quadriceps‚ the inner thigh‚ the hamstrings and gluteal region. Also‚ leg strength in the calve muscles is important. 2. Abdominal contraction (rectus femoris‚ obliques) 3. Shoulder flexion/extension; Elbow flexion and extension; Use of the lower and upper back. Muscles involved include the latissimus dorsi‚ rhomboids‚ trapezius
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The Blues is a musical form and genre‚ which originated in South America within the African-American communities. It originated near the end of the 19th century‚ and was rooted from spirituals‚ work songs‚ field hollers (which are very similar to work songs‚ but some do not have lyrics)‚ shouts and rhymes. The blues form in jazz‚ rhythm and blues and rock and roll; and each is characterised by a specific chord progression‚ the most common being the twelve bar blues. The blues notes‚ are played or
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Ocean Pollution “Over 80% of marine pollution comes from land-based activities” (WWF‚ May 4‚ 2006‚ p.1). The rest comes from ocean-based activities. Different types of pollution enter the ocean each year. The major pollutants are oil‚ toxic materials‚ and debris. These materials not only pollute the ocean‚ but they also affect the marine life. Before the 1970s there were no laws to prevent and stop people from dumping pollutants into the ocean. Since the early 1970s many laws and regulations
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The ocean is one of Earth’s most valuable natural resources. It provides food in the form of fish and shellfish—about 200 billion pounds are caught each year. It’s used for transportation—both travel and shipping. It provides a treasured source of recreation for humans. It is mined for minerals (salt‚ sand‚ gravel‚ and some manganese‚ copper‚ nickel‚ iron‚ and cobalt can be found in the deep sea) and drilled for crude oil. The ocean plays a critical role in removing carbon from the atmosphere and
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Ocean Acidification | October 29 2011 | [Type the abstract of the document here. The abstract is typically a short summary of the contents of the document. Type the abstract of the document here. The abstract is typically a short summary of the contents of the document.] | Environmental Chemistry | Table of Contents Appendix 4 Appendix 1 5 Appendix 2 5 Appendix 3 5 Appendix 4 5 Appendix 5 5 Appendix 6 5 The concentration of greenhouse gases in the atmosphere has risen from
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Michael Machuca Mr. Pitz AP World History 4/22/2013 Changes and Continuities in the Commerce of the Indian Ocean From the time of 650 C.E. to 1750 C.E. the commerce in the Indian Ocean had many changes and continuities. During the great trading routes long lifetime‚ it had powerful effects on the religion‚ people‚ and most importantly‚ the goods; these included spices‚ silks‚ perfumes‚ oils‚ and textiles. Many different peoples including the Indians‚ Arabs‚ and Chinese dominated the vast
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that Ocean Carriers is a U.S. firm subject to a 35% statutory (and effective) marginal tax rate. Second‚ assume that Ocean Carriers is domiciled in Hong Kong for tax purposes‚ where ship owners are not required to pay any tax on profits made overseas and are also exempted from paying any tax on profit made on cargo uplifted from Hong Kong‚ i.e.‚ assume a zero tax rate. Answer With 35% tax in the US we have a negative NPV of 35% hence recommended not to proceed with the project. If Ocean carriers
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