Chapter 10 Auditing the Revenue Process SEC SAB101: Revenue recognition 1. 有persuasive evidence 有证据 2. Delivery occurred‚ service rendered，东西给了服务于需求 3. Price is fixed/determinable 价格固定 4. 有collectability钱收的回来 Fraud Risk in Revenue cycle: 欺诈风险 1. Side agreement: off-book‚ adjust record to entice customer 2. Channel stuffing: 填塞分销渠道，造成销售假象 inflate sales by forcing product through a distribution channel 3. Related party transaction: 实质重于形式原则substance over form是指企业应当按照交易或事项的经济实质进行会计核算，而不应当仅仅按照它们的法律形式作为会计核算的依据
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Who Shall File This return shall be filed in triplicate by every employer or withholding agent/payor who is either an individual‚ estate‚ trust‚ partnership‚ corporation‚ government agency and instrumentality‚ government-owned and controlled corporation‚ local government unit and other juridical entity required to deduct and withhold taxes on compensation paid to employees and on other income payments subject to Final Withholding Taxes. The tax rates for and nature of income payments subject
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REVENUE IN PRINT MEDIA Print production is measured on its quality‚ timeliness and effectiveness‚ whether it’s a brochure or packaging or a magazine advertisement. But when something in the production process goes wrong‚ it can not only cause delays but also increase cost and impact quality. The challenge for print buyers is to manage print jobs efficiently through procurement and production while guaranteeing consistent quality and on-time in-budget completion. This requires specialized expertise
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Voice recognition software Patrick Maxfield CIS/207 July 24‚ 2013 Luciano Brito Voice recognition software Voice recognition software has come a long ways in a short time. It was first used in home appliances such as washing machines so the consumer could operate the washing controls through vocal commands and then the invention of mobile phones with voice-activated dialing came along. Know day’s voice recognition is so widely used that I could not begin to identify them all. The technology
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A Miller Prof. Gould ENG 262 12-3-11 Recognition and Reversal: Othello Aristotle classifies both recognitions and reversals as the greatest point of tragedy in a play or story. Recognitions and reversals are consistently used to develop character‚ advance the plot‚ and get a reaction of pity and fear from the audience. Recognition is the act of realization or knowledge or feeling that someone or something present has been encountered before. Reversals
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“Thoughts” on Redistribution and Recognition The ideas of redistribution and recognition by Fraser‚ really intrigued me to further my thoughts on these concepts. Fraser explains that recognition can be a cultural group looking for recognition of difference whereas redistribution is classified as a transfer or reduction of socioeconomic classes. This made me wonder‚ does redistribution include a progression of taxes according to income? If this is true‚ I can see a strong indication of how this
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Pattern recognition is a useful tool for mathematics‚ mathematical visualization‚ and art. After a brief description of Bongard’s methodology in the field of pattern recognition‚ the author introduces the concept of colour modularity and evaluates how it affects pattern recognition classification. Combining Bongard’s methodology and colour modularity‚ the author attains a richer‚ more persuasive dynamic in pattern description and recognition of five- and ten-pointed star polygons.". Keywords: pattern
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said Jackie Fenn‚ a Fellow in emerging trends and technologies for Gartner‚ a market research firm. GESTURE-RECOGNITION TECHNOLOGY In the early 1960s‚ users could move a light-emitting pen to control the Sketchpad computer-aided design system. Several subsequent commercial systems also worked with light-emitting pens. Research into camera-based computer vision for gesture recognition began in earnest in the early 1990s at places such as the Massachusetts Institute of Technology Media Lab‚ Japan’s
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Facebook Most of Facebook’s revenue comes from advertising. These advertisements are displayed in the sidebar of most pages of the site and they’re typically targeted to certain users. Some of the ads displayed are sponsored by major brand advertisers and some come from Facebook’s capabilities to target its users. Facebook is able to customize the ads based on the user’s metropolitan area‚ age‚ gender‚ school network‚ job‚ and even relationship status. Facebook also makes money through Facebook
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Enhancement Segmentation Technique for Iris Recognition System Based on Daugman’s Integro-Differential Operator Asama Kuder Nsaef Institute of Visual Informatics (IVI) Universiti Kebangsaan Malaysia Bangi‚ Selangor‚ Malaysia osama_ftsm@yahoo.com Azizah Jaafar Institute of Visual Informatics (IVI) Universiti Kebangsaan Malaysia Bangi‚ Selangor‚ Malaysia aj@ftsm.ukm.my Khider Nassif Jassim Faculty of Management and Economics Department of Statistics University of Wasit Al-Kut‚ Iraq khider_st@yahoo
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