treatment options‚ and realize the possible complications during the preoperative period. The additional time invested in a preoperative evaluation yields an improved patient physician relationship and reduces surgical complications. The preoperative management of a patient with a surgical problems involves a diagnostic workup‚ a preoperative evaluation‚ and the preoperative preparation. The diagnostic workup determines the cause and the extent of the patient’s condition. The preoperative evaluation is
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SCANDALS IN 2000S Named scandals Named scandals in India Scandal Year reported Scope Location Key players Summary 2012 Indian coal mining controversy 2012 185‚591.34 crore (US$33.78 billion) nation Comptroller and Auditor General of India‚ the coal ministry‚ many electricity boards and private companies coal blocks allotted‚ not auctioned‚ leading to estimated losses as per the Comptroller and Auditor General of India [1][2][3] Karnataka Wakf Board Land Scam 2012 200‚000 crore
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2012 ISSN 1999-7361 Prospect of Solid Waste Situation and An Approach of Environmental Management Measure (EMM) Model for Sustainable Solid Waste Management: Case Study of Dhaka City 1 K. M. Bahauddin and 2M. H. Uddin 1 Department of Environment‚ Dhaka 2 MATS‚ Faridpur Abstract Environmental Management Measure (EMM) model will be a well-designed approach for sustainable and effective solid waste management in Dhaka city. Environmental Management Measure (EMM) model has three instruments
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summary “Biggest Scandal in Canadian History”: HRDC Audit Starts Probity War Abstract. This article describes the nearly year-long political and media uproar that followed on the Release in January‚ 2000 of a qualitative or soft “audit” of management control in the federal government department‚ Human Resources Development Canada‚ and analyses the contributing factors. The article argues that the auditors’ examination of project files for programs delivered by grants and contributions was
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Corporate Scandal I. Olympus Updated: April 20‚ 2012 Olympus Corporation‚ founded in 1919‚ is a manufacturer of digital cameras and electronic equipment. Based in Tokyo‚ the multibillion-dollar company has operations worldwide. In mid-October 2011‚ Olympus was rocked by scandal when its former chief executive and president‚ Michael C. Woodford‚ who is British‚ was suddenly fired. The company’s chairman‚ Tsuyoshi Kikukawa‚ blamed a culture clash‚ but Mr. Woodford‚ a 30-year Olympus employee‚
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WASTE MANAGEMENT.... -Waste management is the collection‚ transport‚ processing or disposal‚ managing and monitoring of waste materials. The term usually relates to materials produced by human activity‚ and the process is generally undertaken to reduce their effect on health‚ the environment or aesthetics. Waste management is a distinct practice from resource recovery which focuses on delaying the rate of consumption of natural resources. All wastes materials‚ whether they are solid‚ liquid‚ gaseous
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which exceeds materiality of $50‚000. c. The auditor should either propose an audit adjustment so that the unadjusted statement amount is less than materiality‚ and/or perform more testing to obtain a better estimate of the population misstatements. The additional testing will likely focus on receivables and inventory because they have the largest estimated misstatements. 9-28 a. The following terms are audit planning decisions requiring professional judgment: Preliminary judgment about materiality
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National Solid Waste Management Strategy for Zambia September 2004 TABLE OF CONTENTS List of Tables Abbreviations 1.0 iii vi 1 vii Acknowledgements Introduction to the strategy 1.1 BACKGROUND .................................................................................................................................................. 1 1.2 THE OPERATIONAL LEGAL AND REGULATORY FRAMEWORK OF THE STRATEGY ............................................ 2 1.2.1 Waste management Regulations
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Fundamental concepts of f/s audit Materiality misstatement of accounting information. is a matter of professional judgment Audit risk The auditor expresses an inappropriate audit opinion when the financial statements are materially misstated‚ Evidence (more than “per discussion with client) Major phrases of audit: Client acceptance/continuance; Preliminary engagement activities; Establish materiality and assess risks; Plan the audit ;Consider and audit internal control; Audit business processes and
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in the scandal‚ including the then senior Xerox management‚ the Board of Directors and external auditor KPMG LLP. The failure of those parties in discharging their duties induces the further thought of trust and accountability among them and shareholders. Furthermore‚ the external environment in 1990s‚ including economic bubble boom‚ irrational investors‚ fierce industrial competition and ineffective regulations on audit‚ provided a hotbed for the scandal. Lessons learnt from Xerox scandal indicate
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