...helps students assess overall ITGC risk within an organization’s information systems. Students identify specific strengths and weaknesses within five ITGC areas, provide a risk assessment for each area, and then evaluate an organization’s overall level of ITGC risk within the context of an integrated audit. Keywords: internal controls; general control; ITGC; risk assessment. INTRODUCTION he Sarbanes-Oxley Act (SOX 2002) and the Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 5 (PCAOB 2007) require that the organization’s chief executive officer (CEO) and chief financial officer (CFO) include an assessment of the operating effectiveness of their internal control structure over financial reporting when issuing the annual report. External auditors must review management’s internal control assessment as part of an annual integrated audit of an organization’s internal controls over financial reporting. In short, accountants—external auditors, internal auditors, and management accountants at all levels—are actively involved in helping their respective organizations comply with SOX-related internal control requirements. Because of the pervasiveness of IT in organizations, the information systems themselves contain many internal...
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...Kiel Institute of World Economics Duesternbrooker Weg 120 24105 Kiel (Germany) Kiel Working Paper No. 1086 Markov or Not Markov – This Should Be a Question by Frank Bickenbach and Eckhardt Bode December 2001 The responsibility for the contents of the working papers rests with the author, not the Institute. Since working papers are of a preliminary nature, it may be useful to contact the author of a particular working paper about results or caveats before referring to, or quoting, a paper. Any comments on working papers should be sent directly to the author. Markov or Not Markov – This Should Be a Question Abstract: Although it is well known that Markov process theory, frequently applied in the literature on income convergence, imposes some very restrictive assumptions upon the data generating process, these assumptions have generally been taken for granted so far. The present paper proposes, resp. recalls chi-square tests of the Markov property, of spatial independence, and of homogeneity across time and space to assess the reliability of estimated Markov transition matrices. As an illustration we show that the evolution of the income distribution across the 48 coterminous U.S. states from 1929 to 2000 clearly has not followed a Markov process. Keywords: Convergence, Markov process, chi-square tests, U.S. regional growth JEL classification: C12, O40, R11 Frank Bickenbach Kiel Institute of World Economics 24100 Kiel, Germany Telephone:...
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... search "AI" redirects here. For other uses, see Ai. For other uses, see Artificial intelligence (disambiguation). Artificial intelligence (AI) is the intelligence of machines and the branch of computer science that aims to create it. AI textbooks define the field as "the study and design of intelligent agents"[1] where an intelligent agent is a system that perceives its environment and takes actions that maximize its chances of success.[2] John McCarthy, who coined the term in 1955,[3] defines it as "the science and engineering of making intelligent machines."[4] AI research is highly technical and specialized, deeply divided into subfields that often fail to communicate with each other.[5] Some of the division is due to social and cultural factors: subfields have grown up around particular institutions and the work of individual researchers. AI research is also divided by several technical issues. There are subfields which are focussed on the solution of specific problems, on one of several possible approaches, on the use of widely differing tools and towards the accomplishment of particular applications. The central problems of AI include such traits as reasoning, knowledge, planning, learning, communication, perception and the ability to move and manipulate objects.[6] General intelligence (or "strong AI") is still among the field's long term goals.[7] Currently popular approaches include statistical methods, computational intelligence and traditional symbolic AI. There are...
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...CARIBBEAN EXAMINATIONS COUNCIL Caribbean Secondary Education Certificate CSEC® CHEMISTRY SYLLABUS Effective for examinations from May–June 2015 CXC 21/G/SYLL 13 Published by the Caribbean Examinations Council. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form, or by any means electronic, photocopying, recording or otherwise without prior permission of the author or publisher. Correspondence related to the syllabus should be addressed to: The Pro-Registrar Caribbean Examinations Council Caenwood Centre 37 Arnold Road, Kingston 5, Jamaica Telephone Number: + 1 (876) 630-5200 Facsimile Number: + 1 (876) 967-4972 E-mail Address: cxcwzo@cxc.org Website: www.cxc.org Copyright © 2013 by Caribbean Examinations Council The Garrison, St Michael BB14038, Barbados CXC 21/G/SYLL 13 Contents RATIONALE ................................................................................................................................... AIMS ............................................................................................................................................. CANDIDATE POPULATION ............................................................................................................. SUGGESTED TIME-TABLE ALLOCATION ........................................................................................ ORGANISATION OF THE SYLLABUS .................................................
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...lo io yB io g oCSEC B Biologyy og Bi ol gy lo yB io g lo io og B ol Bi y Caribbean Examinations Council ® SYLLABUS SPECIMEN PAPER MARK SCHEME SUBJECT REPORTS Macmillan Education 4 Crinan Street, London, N1 9XW A division of Macmillan Publishers Limited Companies and representatives throughout the world www.macmillan-caribbean.com ISBN 978-0-230-48203-6 © Caribbean Examinations Council (CXC ®) 2015 AER www.cxc.org www.cxc-store.com The author has asserted their right to be identified as the author of this work in accordance with the Copyright, Design and Patents Act 1988. First published 2014 This revised version published 2015 Permission to copy The material in this book is copyright. However, the publisher grants permission for copies to be made without fee. Individuals may make copies for their own use or for use by classes of which they are in charge; institutions may make copies for use within and by the staff and students of that institution. For copying in any other circumstances, prior permission in writing must be obtained from Macmillan Publishers Limited. Under no circumstances may the material in this book be used, in part or in its entirety, for commercial gain. It must not be sold in any format. Designed by Macmillan Publishers Limited Cover design by Macmillan Publishers Limited and Red Giraffe CSEC Biology Free Resources LIST OF CONTENTS CSEC Biology Syllabus Extract 3 CSEC Biology Syllabus 4 ...
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...CHAPTER 22 SYSTEMS DESIGN, IMPLEMENTATION, AND OPERATION SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 22.1 Prism Glass is converting to a new information system. To expedite and speed up implementation, the CEO asked your consulting team to postpone establishing standards and controls until after the system is fully operational. How should you respond to the CEO’s request? The consulting team should strongly advise the CEO that postponing standards and controls is not advisable. Rather than save time and money, the company will probably lose time in the future when unanticipated problems and weaknesses arise due to the lack of standards and controls. The following are reasons why performance standards and control procedures should be established before the system becomes operational: * Internal control considerations must be taken into account when assigning job responsibilities. * Job descriptions and work schedules must include the various control procedures. * Performance standards associated with each position must be considered when selecting personnel to operate the system. * Documentation standards and data security provisions must be formulated before the system can be operational. * Error checks must be built into all computer software...
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...Public Relations Research Comm 3000 Syllab us Jan uary 1 I n s t ru c t o r : Z h u o B a n E m ai l : b a n z u @ u c m a i l . u c. e d u O f f i c e : M c M i c k e n H a l l R o o m 11 9 C O f f i c e h o u rs : T / R b y a p p o i n t m e n t INSIDE THIS SYLLABUS Course Objectives Unfortunately, no one can learn all there is to learn about research. Thousands of research methods have been created and used already, and thousands more are being developed as we speak. No, this course won’t teach you all you need to know about PR research. It will, however, provide you with an overall picture about the most popular research tools and practices. Students will be guided through a number of hands-on research projects that help them to develop a basic skill set to tackle the research (related) tasks most commonly issued to PR professionals. More essentially, students are encouraged to contemplate the philosophy of research for PR. It sounds abstract, but a philosophy of research provides answers to such important, and practical, questions as: When to conduct research? Who should be included in the research process? To what end should the research be carried out? 1 Course Objectives 2 Course Material 3 Course Requirements 4 Expectations 5 Class Schedule Upon completion of the course, you should be able to: • Explain how public-relations professionals frame research questions, set goals and objectives, and select the best methods to answer specific research questions;...
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...for a hypothetical company of your choice. Points will be awarded for a presentation to the class as well as a final report that will include a business process narrative, document flowchart that coincides with document narrative, and a risk and controls matrix. PowerPoint presentation files must be emailed to the instructor 24 hours in advance of the scheduled presentation date. Attire for the presentation is business casual. If you are unsure what is appropriate business casual attire, please refer to the following website for tips: http://www.career.vt.edu/jobsearc/buscasual.htm. All team members will receive the SAME grade for these project requirements. However, students absent from any of the presentations will automatically receive zero credit unless pre-approved by the instructor. In addition to the presentation and final report, each team member will submit peer evaluations for the other members and average score will be calculated. Each individual will rate the helpfulness of all of the other members of their team at the end of the term and submit the peer evaluation form to the instructor on the assigned date. If you do not submit an evaluation, you will automatically earn zero credit on your peer evaluation regardless of your peers’ scores. The form will be located in Blackboard. On the assigned date, each team will make a formal presentation to the class. Assume the role of presenters of a proposal to the board of directors. Your team will present...
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...entry, but there will likely be great resistance to such a radical change. Thus, students choosing this option need to present reasons why they think such a radical change would succeed. * The use of a schema for accountants seems quite plausible. It does eliminate the redundancy of double entry from the database system, yet it still provides a framework familiar and useful to accountants and financial analysts. * There is a good possibility that double entry will remain, even in databases, due to inertia. Indeed, many modern AIS, such as ERP systems, use databases but also retain the principles of double entry. Relational DBMS query languages provide easy access to information about the organization’s activities. Does this mean that online, real-time processing should be used for all transactions? Does an organization need real-time financial reports? Why or why not?</para></question></general-problem></problemset> On-line real-time processing is not necessary for every business transaction. For example, batch processing is adequate for payroll: there is little need for the data to be current except on payday. Real-time financial statements are useful for planning and provide management with better ability to react to changes in the environment. Nevertheless, real-time financial statements may present distorted pictures of reality if accruals have been ignored or not...
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...temperature,relative humidity & such. Methods that are currently being applied to predict wind speed are Statistical, Intelligent systems, Time series, Fuzzy logic, neural networks.Our focus will be on using Artificial Neural Network to predict the wind speed in daily basis in this report. Chapter 1 1.1 Introduction Bangladesh has a 724 lm long coastal area where south-westerly tradewind& sea breeze makes the usage of wind as a renewable energy source very visible. But, not much systematic wind study has been made, adequate information on the wind speed over the country and particularly on wind speeds at hub heights of wind machines is not available. A previous study (1986) showed that for the wind monitoring stations of Bangladesh Meteorological Department (BMD) the wind speed is found to be low near the ground level at heights of around 10 meter. Chittagong – Cox’s Bazar seacoast and coastal off-shore islands appeared to have better wind speeds. Measurements at 20m and 30m heights have been made later on by BCAS, GTZ and BCSIR. WERM project of LGED for measurements at the height of 20 and 30m were carried out for 20 locations all over Bangladesh (Bangladesh Renewable Energy Report -Asian and Pacific Centre for Transfer of TechnologyOf the United Nations – Economic and SocialCommission for Asia and the Pacific (ESCAP)). The apparent features...
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...INTERNSHIP REPORT ON ACCOUNTING INFORMATIONSYSTEM OF REAL ESTATE BUSINESS IN BANGLADESH”-AN EMPIRICAL STUDY OF [pic] PREPARED FOR Farzana Afrin Internship Supervisor & Lecturer Dept. of Business Studies Stamford University Bangladesh. PREPARED BY Mahmood Hossain Id: 02707400 Section: 27(Q) Date: LATTER OF TRANSMITTAL April Ms Farzana Afrin Lecturer Stamford University Dhanmondi, Dhaka Dear Madam, I feel myself fortunate enough for having the scope to conclude the study on “The Accounting information System of Real Estate Business in Bangladesh”-An Empirical study of Building For Future Ltd, Which you assigned me to do as a part of the study. Obviously, this type of practical work made me acquainted with “Real Estate Finance” in real life situation. Here, I can’t deny the help that I got from the staff of Building For Future Ltd. who ensured me a full congenial atmosphere to access over a plenty of information with relevant papers and a practical survey. I am thankful to them for showing their highest degree of tolerance in answering my inexorable questions, sometimes repeated. I would enthusiastically provide you related information depending on your queries. The report was prepared under your able leadership and I do respectfully appreciate guidance to me to learn about...
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...Report on Book Chapter Series in Chapter 3 Transaction Processing EAST WEST UNIVERSITY Course Title: Accounting Information System Course Code: ACT 430 Sec: 01 Submitted to Nikhil Chandra Shil Department of Business Administration East West University Submitted by Name | ID | Md. Saiful Islam | 2011-1-10-293 | Md. Sariful Islam | 2011-1-10-286 | Saad Abduallah | 2011-1-10-362 | Sakil Ahamed Dip MD.Khanzarul Islam | 2011-3-10-149 2011-1-10-428 | Date of Submission: 25th November, 2014 November 25, 2014 Nikhil Chandra Shil Bachelor of Business Administration East West University Subject: Submission of report on Accounting Information System in chapter 3. Dear Sir, We would like to take this opportunity to thank you for the guidance and support you have provided us during this course of this report. Without your help, this report would have been impossible to complete. To prepare the report we collected what we believe to be most relevant information to make our report as analytical and reliable as possible. We have concentrated our best effort to achieve the objectives of the report and hope that our endeavor will serve the purpose. The practical knowledge and experience gathered during report preparation will immeasurably help in our future professional life. We request you to excuse us for any mistake that may occur in the report despite...
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...Dietary Intake and Risk Factors for Poor Diet Quality Among Children in Nova Scotia Paul J. Veugelers, PhD1 Angela L. Fitzgerald, MSc, PDt2 Elizabeth Johnston, PhD, PDt, FDC3 ABSTRACT Objective: Public health policies promote healthy nutrition but evaluations of children’s adherence to dietary recommendations and studies of risk factors of poor nutrition are scarce, despite the importance of diet for the temporal increase in the prevalence of childhood obesity. Here we examine dietary intake and risk factors for poor diet quality among children in Nova Scotia to provide direction for health policies and prevention initiatives. Methods: In 2003, we surveyed 5,200 grade five students from 282 public schools in Nova Scotia, as well as their parents. We assessed students’ dietary intake (Harvard’s Youth Adolescent Food Frequency Questionnaire) and compared this with Canadian food group and nutrient recommendations. We summarized diet quality using the Diet Quality Index International, and used multilevel regression methods to evaluate potential child, parental and school risk factors for poor diet quality. Results: In Nova Scotia, 42.3% of children did not meet recommendations for milk products nor did they meet recommendations for the food groups ‘Vegetables and fruit’ (49.9%), ‘Grain products’ (54.4%) and ‘Meat and alternatives’ (73.7%). Children adequately met nutrient requirements with the exception of calcium and fibre, of which intakes were low, and dietary fat and sodium...
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...CONSULTATION PAPERS ON NEW CAPITAL ADEQUACY STANDARDS IN HONG KONG FEBRUARY 2005 EBRUARY Consultation Papers on New Capital Adequacy Standards in Hong Kong Please send any comments to: Basel II Team Banking Policy Department Hong Kong Monetary Authority 55th Floor Two International Finance Centre 8 Finance Street Central Hong Kong Or by e-mail to: Basel2@hkma.gov.hk by end-March 2005 Table of Contents 1. Weighting framework for credit risk (Standardised Approach) 2. Credit risk mitigation under the Standardised Approach 41 3. Weighting framework for credit risk (IRB Approach) 75 4. Criteria for transition to IRB Approach 137 5. Weighting framework for operational risk 161 1 3 (This page is intentionally left blank.) 2 WEIGHTING FRAMEWORK FOR CREDIT RISK (STANDARDISED APPROACH) Hong Kong Monetary Authority February 2005 3 Weighting Framework for Credit Risk (Standardised Approach) Contents 1. Introduction 1.1 1.2 2. Terminology Scope and application Measurement methodology 2.1 2.2 Credit risk mitigation 2.3 3. Standard portfolios for risk-weighting Calculation of risk-weighted amount Risk weights based on external credit assessment 3.1 Introduction 3.2 The risk weights for individual claims (a) Claims on sovereigns (b) Claims on public sector entities (c) Claims on multilateral development banks (d) Claims...
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........................................................................................ 4 1. INTRODUCTION..................................................................................................................... 7 Background ............................................................................................................................................................... 7 Purpose .....................................................................................................................................................................7 Scope ........................................................................................................................................................................7 Report Organization..................................................................................................................................................8 2. RISK ASSESSMENT APPROACH ........................................................................................ 9 2.1 2.2 Step 1: Define System Boundary ....................................................................................................................9 Step 2: Gather Information .............................................................................................................................. 9 Interviews ............................................................................................................................................. 10...
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