udit 22-31 a. The audit program for the audit of Rakin Corporation’s capital stock account would include the following procedures: 1. Examine the articles of incorporation‚ the bylaws‚ and the minutes of the board of directors from the inception of the corporation to determine the provisions or decisions regarding the capital stock. the authorization for the sale of new issues or additional sales of unissued stock‚ declarations of stock splits and dividends in the form of cash
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Basel II Credit Risk – Regulatory Capital Vivek Rastogi (Oski Cohort) EWMBA202: Individual Assignment Paper Submitted On: 12/04/2013 Table of Contents 3. Basel I Capital Accord 3 4. Basel II Capital Accord 5 4.1 Introduction 5 4.2 The three pillars of the new Accord 5 5. Value at Risk and other financial risk measures 7 5.2 VaR Approaches 8 5.3 Financial Risk Measures 9 6. Credit risk measurement under Basel II Capital Accord 9 6.1 Introduction 9 6.2 The Standardized
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MY FAVOURITE COUNTRY Taiwan‚ officially the Republic of China‚ is a state in East Asia. Originally based in mainland China now governs the island of Taiwan‚ which makes up over 99% of its territory‚ as well as Penghu‚ Kinmen‚ Matsu‚ and other minor islands. Neighboring states include the People’s Republic of China to the west‚ Japan to the east and northeast‚ and the Philippines to the south. Taipei is the political capital as well as economic and cultural center in Taiwan. New Taipei the most
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THE IMPACT ON DIRECTORS OF EU DIRECTIVES IN RESPECT TO EMPLOYMENT CONTRACTS •The member states commit themselves to make the required measure to ensure the laws‚ regulations‚ collective agreements or independent occupations are not contrary to the principles of equal treatment. •The majority of the EU law on employment and industrial relations are contained in EU directives- member states are to accomplish the objectives contained within a directive by a specific date. If they breach to adhere
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histSort=R&mode=H&searchMode=B&articleSearchSequenceNumber=12097531&pageNr=0 Accessed at 21/2/2008 KPMG‚ (2005) Inter audit 2005: A survey of current practises in Ireland: http://www.iia.org.uk/download.cfm?docid=055DABEC-24A8-4734B48114141D3BD68CA Accessed at 21/2/2008 OECD‚ (2004) OECD principles of corporate governance: http://www.oecd.org/dataoecd/32/18/31557724.pdf Accessed at 20/2/2008 Paape‚ L‚ Scheffe‚ J‚ Snoep‚ P (2003) The relationship between internal audit function and corporate governance in the EU – a survey: http://www.swetswise
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TYPES OF AUDITS Operational PURPOSE: To evaluate whether operating procedures are efficient and effective USERS: Management of the organization NATURE: Highly non-standard; often subjective FREQUENCY: PAs: Frequently AGs: Frequently CRA: Never Internal: Frequently Compliance PURPOSE: To determine whether the client is following specific procedures set by higher authority USERS: Authority setting down procedures‚ internal or external NATURE: Highly non-standard; often subjective FREQUENCY: PAs:
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Social Audit A social audit is a business statement presented annually to understand‚ measure‚ report and improve the organization ’s social and ethical performance. Usually‚ social audit is addressed to employees‚ investors‚ market analysts‚ shareholders and lastly‚ the community. This is considered to be the main ground for practicing corporate social responsibility. With social audit‚ it strengthens the relationship between company‚ society and environment and at the same time showing the
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Sustainable use of energy- A case study on Energy Audit for Centre for Environmental Studies‚ Anna University (V. Vandhana Devi*) Abstract Climate Change & Global warming‚ ever increasing energy prices‚ acute energy shortage‚ forever widening and supply gap‚ hence energy efficiency and conservation measures have gained importance in the recent years. This paper involved an energy auditing with a view to enhance the existing energy efficiency level in the Centre for Environmental Studies
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Event Safety Generic Risk assessment This example event risk assessment is for a small music festival held on a green field site for up to a maximum of 4000 attendees. Event Name Date of Assessment Version Review Date Assessment carried out by What are the hazards? Who might be harmed and how? What are you doing already? What further action is necessary? Action by who? Action by when? Done Workplace transport Workers and others risk serious‚ possibly fatal‚ injuries if struck by
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Tiernan Osborne 1/25/13‚ Period 6 AP English “The Things They Carried” Questions a) What are the main subjects/topics of this novel? What exactly is the author writing about? How do you know? The main subject of this book is the horrors of war. Tim O’Brien fought in the Vietnam War and has experienced some of the events he retells in the book. For example‚ in “The Man I Killed‚” a chapter in the book‚ O’Brien describes the man he killed over and over again because the horror that
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