...I consider the Code of Conduct to be used as a platform of rules, or values, for CPAs while engaged in all types of assurance, non-assurance services, and should apply to all auditing functions in any given business environment, including government and non-for-profit companies. Furthermore, I feel the three key elements of the code that all CPAs should adhere to are the Integrity and Objectivity Rule, General Standards, and Acts Discreditable Rule. As a final point, could these codes of conducts also correlate to any Ignatian element of Spirituality? The first code of conduct I consider important deals with integrity, or being honorable, and objectivity, maintaining an open mind, while engaging in any services provided by a CPA. These traits hold the CPA accountable for any implicit misstatements of business information. This includes, according to Whittington and Pany (2015) “…directing others to make, materially incorrect entries in a client’s financial statements or records” (Whittington and Pany 2015, p90). Since CPAs firms may have subordinates, or non-CPAs, working for them they cannot or should not use their CPA authority to influence others in doing what could be contrived as unethical and or illegal actions. Without integrity and objectivity attributes, the public trust of a CPA will diminish. The second is the General Standards Rule and seems to govern four main aspects of any type of CPA work: competence, professionalism, planning and leading...
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...Abstract Accounting standard boards exist both in the United States and other countries. Our economies move to a more globalized environment a global standard or accounting methods and guidelines has become necessary. Over the past decades with the help of the Internet we have seen our economy grow from a national one to a global one. With this comes new challenges and opportunities. Companies can have potential investors in other countries as well at home. For foreign investors to look at U.S. based companies they need to have a financial standard that they can understand. For this both the U.S. and European country’s have come to the conclusion that a unified accounting standard needed to further our economies. There are two bodies’ we will review, from the U.S. the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB). The International Accounting Standards Board (ISAB) is composed of multiple nations members voluntarily. The relationship of these standard setters, and the International Accounting Standards Board (IASB) equivalents of the U.S’s Financial Accounting Standard Board (FASB) original pronouncements. Finally we will look at how the MSA program prepares students for a professional life within the accounting profession. “Because of national differences, the financial accounting standards applied to the accounting data reported by multinational companies often vary significantly from country to country...
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...Market Research Implementation Plan Chad Christeson, Cussetta Williams, Liz Dela Cruz MKT/441 August 21, 2011 Kevin L. Maevers, MA, AICP In order to keep up to date the with the current market wants, needs and trends, our team would like to use World Wide Surveys and Social Media in order to maintain and build Virgin’s share of the market. In order to have a solid basis to make correct business decisions, it is important to have the correct industry knowledge. To Virgin Atlantic, just knowing what the industry standard is not enough. The company must maintain up-to-date knowledge over their current market position in order to maintain its market share. Having up to date knowledge of the market share allows Virgin Atlantic to know how the company fits in the Industry. This data can be analyzed from the results of the World Wide Survey’s done the International Air Traveler’s Association (IATA), the Transatlantic Passenger survey (TAPS), and the Survey of Passengers on Europe Asia Routes (SPEAR). The results in surveys such as these have a profound on market share, business predictions, investments, and investors. Secondary market research is by definition, “Market research that’s already been compiled and organized…Secondary research uses outside information assembled by government agencies, industry and trade associations, labor unions, media sources, chambers of commerce, and so on” (Entrepreneur, n.d.). Virgin Atlantic Airways and competing airlines are subject...
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...Case analysis 3 Chao Yao Major case 1 Adelphia Communications Corporation 1. What are the facts? In September 2005, the SEC charged Dearlove, a certified public accountant and formerly a partner with the accounting firm Deloitte& Touche LLP, with the improper conduct resulting in a violation of applicable professional standards. On July 24, 2009, the U.S. Court of Appeals for the District of Columbia supported the finding of the SEC that Dearlove engaged improper professional conduct. SEC found that Adelphia’s financial statements were not in accordance with the general accepted accounting principles and Dearlove violated general accepted auditing standards. The Adelphia communications Corporation was one of the largest cable television companies in the United States. Prior to 2000, the SEC found large amount Co-borrowed debt inside the company and its affiliated entities. After the big Enron scandal, SEC required public company to disclose the related-party transactions. As Adelphia disclosed its obligations as co-debtor with the Rigas entities, the stoke price of company declined sharply and finally was delisted from the NASDAQ. 2. What are the ethical issues? Dearlove had engaged in unreasonable conduct, such as approval of the Adelphia’s method of accounting for related-party transactions. His behaviors resulted in a violation of applicable professional standards. Deloitte, who engaged in auditing Adelphia, did not issued a fair auditor’s report. Adelphia...
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...Table of Contents 1.0 Introduction 2 1.1 Research question 2 1.2 Background 2 2.0 Motivation 2 2.1 Definition of Motivation 2 2.2 Theories of Motivation 3 3.0 Reward System in Organizations 3 4.0 Types of pay Scheme’s 4 4.1 Payment by Result 4 4.2 Skills-based pay 4 4.3 Profit sharing 4 4.4 Performance-related pay 5 5.0 Discussion 5 6.0 Empirical Study 6 6.1 Volvo Current Reward System 6 6.2 Employee and Mangers View of Reward system in Volvo 7 7.0 Empirical Study 2 7 8.0 Conclusion 7 9.0 References 8 10.0 Appendix Page 9 1.0 Introduction 1.1 Research question Today an organizations result is highly dependent on the employees work motivation. It therefore becomes important for a company to find out what motivates its employees so that it can plan a suitable reward system and gain better results. The right and adequate combination of immaterial and material rewards can boost up an employees work motivation and enhance their commitment to the company. The aim of this documentation is to investigate and analyze how well a reward system helps generate employee motivation. More specifically it aims, to conclude that a financial reward is not an effective implementation to increasing employee motivation 1.2 Background A well designed and functional reward system is an efficient way to increase employee work motivation. The appropriate type of reward is developed in accordance to the company’s reward philosophy, strategies and policy...
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...SAFETY BENEFITS OF ROUNDABOUTS Prepared for: Dr. Massoud Moradi, PE, AICP University of Central Florida TTE 5805, Geometric Design, Summer 2014 Prepared by: Kimberly Braunsdorf July 2014 TTE 5805: Geometric Design, Safety Benefits of Roundabouts Page 1 Table of Contents Section Page I. Introduction. .............................................................................................................................3 I.1 Roundabout Safety Description ........................................................................................3 II. Vehicular Safety.......................................................................................................................4 II.1 Single Lane Roundabouts................................................................................................4 II.2 Multilane Roundabouts ...................................................................................................7 III. Bike/Pedestrian Safety ...........................................................................................................10 III.1 Pedestrian Conflicts .....................................................................................................10 III.2 Bicycle Conflicts ..........................................................................................................12 IV. Conclusion ............................................................................................................................
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...Walt Disney Company, Part III Walt Disney is a name recognized world-wide for providing first class family entertainment through its movies, theme parks, television and characters. Ever since Disney’s most famous character, Mickey Mouse, was first released in 1928, the Walt Disney Company has continued to entertain children and adults alike with imagination and creativity. They continue to update their theme parks, movies, and merchandise to keep up with the current trends. Walt Disney said it best “Disneyland will never be complete, as long as there is imagination left in the world”. Walt Disney Company has five business segments: Media Networks, Parks and Resorts, Studio Entertainment, Consumer Products and Interactive Media. Media Networks Economic Trends Current trends in television viewing include mobile video viewing, online video viewing, diversity in sports viewership, and increased in spending on television advertising. The media research group Nielsen has found that Americans between the ages of 12-34 are actually spending less time in front of the television than in years past, as opposed to those older than 35 who are spending more time in front of the screen (Watch, 2012). Consumers’ appetite for media continues to grow. New and enhanced technologies only fuel the demand for video content. The average American watched 34 hours 39 minutes of TV per week in Q4 2010, a year-over-year increase of two minutes. (Nielsen, 2011). 143.9 million Americans viewed video...
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...UNIVERSITAS INDONESIA SIX SIGMA MAKALAH diajukan sebagai salah satu tugas mata kuliah Manajemen Kualitas Terpadu yang diampu oleh Bapak Dr. Ir. Rahmat Nurcahyo, M.Eng.Sc. NAMA : TRISNA YUNIARTI NPM : 1406507114 FAKULTAS TEKNIK DEPARTEMEN TEKNIK INDUSTRI UNIVERSITAS INDONESIA 2014 KATA PENGANTAR Alhamdulillah atas kehadirat Allah SWT karena berkat segala rahmat dan hidayah-Nya sehingga penulis dapat menyelesaikan tugas makalah ini dengan baik. Makalah ini merupakan salah satu tugas mata kuliah Manajemen Kualitas Terpadu yang membahas mengenai Six Sigma baik itu sejarahnya, konsep Six Sigma, tahapan, tools yang digunakan dalam six sigma, serta contoh studi kasus. Akhir kata semoga makalah ini bisa bermanfaat bagi pembaca pada umumnya dan penulis pada khususnya. Penulis menyadari bahwa dalam pembuatan makalah ini masih ada kekurangan untuk itu penulis menerima saran dan kritik yang bersifat membangun demi perbaikan kearah kesempurnaan. Akhir kata penulis sampaikan terima kasih. Penulis, Trisna Yuniarti ABSTRAK Metodologi Six sigma untuk peningkatan kualitas adalah sebuah sistem yang banyak konsep, tools, dan prinsip-prinsip yang dapat membantu perusahaan fokus pada pengembangan dan membuat produk dan layanan yang mendekati sangat sempurna. Hal itu berdasarkan pekerjaan statistik Joseph Juran, seorang Rumania yang lahir di US sebagai perintis manajemen mutu. Kata Sigma adalah huruf Yunani yang digunakan untuk area statistik yang mengukur...
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...LOGISTICIANS SMART BOOK [pic] Table of Contents Page Number I. Introduction and Reference Data 1. Purpose of the Supply Battle Book 5 2. Logistics Related Web sites 6 3. Logistics Publications 8 II. Explanation of Codes 1. MILSTRIP Record Positions 16 2. Document Identifier Codes (DIC) 16 3. Routing Identifier Code (RIC) 18 4. Stock Number (NSN) Composition (NSNs, FPNs, and MCNs) 19 5. Unit of Issue Code (UI) 20 6. Department of Defense Activity Code (DODAAC) 22 7. Demand Code (DC) 22 8. Unit Identification Code (UIC) 22 9. Signal Code (SC) 22 10. Fund Code (FC) 22 11. End Item Code (EIC) 23 12. Project Code (PC) 23 13. Priority Designator Codes and (UMMIPS) 23 14. Advice Codes (AC) 23 15. Line Item Number (LIN) 24 16. Accounting Requirement Code (ARC) 24 17. Acquisition Advice Code (AAC) 24 18. Automatic Return Item Code (ARI) 26 19. Condition Code (CC) 26 20. Control Inventory Item Code (CIIC) 28 21. Equipment Readiness Code (ERC) 30 22. Equipment Category Code (ECC) 30 23. Essentiality Code (EC) 30 24. Level of Work Code (LWC) 31 25. Maintenance Repair Code (MRC) 31 26. Part Source Code (SRC) 32 27. Recoverability...
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