Gap analysis is a technique of asset-liability management that can be used to assess interest rate risk or liquidity risk. Implementations for those two applications differ in minor ways‚ so people distinguish between interest rate gaps and liquidity gaps. This article discusses both. Gap analysis was widely adopted by financial institutions during the 1980s. When used to manage interest rate risk‚ it was used in tandem with duration analysis. Both techniques have their own strengths and weaknesses
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AUDIT EXPECTATIONS GAP Definition i) Liggio (1974a) defines it as the difference between the levels of expected performance as envisioned by the independent accountant and by the user of financial statements. The Cohen Commission (1978) on auditors’ responsibility extended this definition by considering whether a gap may exist between what the public expects or needs and what auditors can and should reasonably expect to accomplish. ii) According to Guy and Sullivan (1988)‚ there is a
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Taking a gap year a sword with two blades. It strikes me that the students should take a gap year. I think that students should have the time to refresh their mind before joining university. However a sizeable number of people may oppose me. For instance‚ some people say that if the students took a gap year he / she can find a job‚ therefore they would earn money and they will not think about the university anymore. Moreover‚ the gap year makes the students lose their motivation and their
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The Real Harajuku: Japanese Youth’s Unique Self-Expression Years ago‚ a group of Japanese young people started hanging out at the Harajuku district. These trendsetting youth go there with their unexplainable fashion sense (Bartlett). The Harajuku fashion is just really so different because anything can be possible (Craft 26) and it is all about “creativity‚ theatricality‚ style‚ confidence‚ looking cute‚ and mixing and matching” (Knight). This was all made possible due to the fact that the youth
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What are some factors that contribute to the gender wage gaps over the past years? In the textbook‚ “Human Resources Management in Canada‚” written by Gary Dessler‚ Nita Chhinzer and Nina D. Cole‚ it is stated that‚ “equal pay for equal work specifies that an employer cannot pay male and female employees differently if they are performing the same or substantially similar work.” (Textbook). This quote shows that there is gender-based discrimination‚ especially in the workforce‚ that needs to be overcome
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The Real Leadership Lessons of Steve Jobs Focus Steve Jobs was famous for his laser-like focus. This natural personality trait was further honed by his study of Zen philosophy; “deciding what not to do is as important as deciding what to do”. Shortly before his death‚ Larry Page‚ Google’s co-founder visited Jobs to ask for advice. Jobs told him to figure out the top five products Google should focus on and “get rid of the rest‚ because they’re dragging you down”. Page followed his advice‚ announcing
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Gap Inc. began its journey 1969 as a small retail store in San Francisco‚ California where it concentrated its sales on Levi’s jeans. In its early stages as a small retail business it was known as The Gap. By the end of the 1970’s‚ Donald and Doris Fisher‚ owners of The Gap‚ had expanded The Gap to six stores. The company went public in 1976. By the early 1980’s‚ The Gap had over five hundred stores; largely targeting a teenage customer base. In 1983 the Fishers hired Mickey Drexler as Gap
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The Gender Achievement Gap Rena Godfrey Capella University ED5540 Strategies for Eliminating the Achievement Gap Quarter & Year: Fall 2013 Email: godfreyrena@gmail.com Instructor: Marge Zuba‚ Ed.D. Gender Achievement Gap One of the most interesting and actively debated areas in educational research concerns the gender-based achievement gaps in math and science. Despite research efforts and statistical data backing up the notion that girls are falling
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Malcolm Turnbull‚ Australia’s Prime Minister‚ admits that Close the Gap‚ a program aimed to reduce inequality between Aborigines and nonnative Australians‚ has had mixed progress at best. Child mortality rates have fallen and high school graduation rates have risen‚ but figures contrasting life expectancy and employment between the groups aren’t satisfactory. The Australian government has been criticized for weak engagement with Aboriginal communities and misguided spending‚ and barriers of language
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to the job market‚ there are not many jobs available because most of them are transferred to other countries‚ especially due to discrimination barriers. According to the Brink News article‚ "The Gender Gap in Cybersecurity Can‚ and Should‚ Be Closed"‚ Brooks stated that "In order for the gender gap to disappear‚ society has to change its ideas on women’s true place in American society"(Brooks). This means that women must have the same skills
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