...Jane Shoes Apollo Shoes 1234 Shoe Avenue Shoetown MA 12345 Dear Ms. Jane, This letter serves to confirm the request for Team C CPA to consult with Apollo Shoes on Sarbanes-Oxley Section 404. The consultation will include the significant regulations and guidelines related to audits of internal control. We will identify the internal control risks within Apollo Shoes as well as a description of the relationship between internal controls and the audit process, and a brief synopsis of our responsibility in detecting and reporting fraud. Guidelines According to COSO “Internal control is broadly defined as a process, effected by an entity’s board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives.” “While internal control is a process, its effectiveness is a state or condition of the process at one or more points in time.” The Sarbanes-Oxley Section 404 Act, requires management to produce an “internal control report” along with the annual Exchange Act report. This report is required to confirm “the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting.” The report must also “contain an assessment, as of the end of the most recent fiscal year of the Company, of the effectiveness of the internal control structure and procedures of the issuer for financial reporting.” To successfully complete this management...
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...M.G.G. CPA Firm 851 New Dorp Lane New York, NY 10001 April 16, 2012 Mr. Larry Lancaster President/CEO Apollo Shoes, Inc. 100 Shoe Plaza Shoetown, ME 00001 Dear Mr. Lancaster: I will like to take the time to thank you for choosing our firm to conduct our company audit. With ethical and accuracy, we conduct our business, recording all services provided. We also give our clients our complete attention to every project we are involved. Your company will be assigned a staff member that will be committed to your case. Every member of our staff is licensed professional and met all our company’s standards of excellence which will give you the satisfaction of all our services. Within this letter, I will briefly supply you with information of what my firm can offer you, and what my staff will need to complete this audit. We feel our role to be an opportunity to give your company a constructive solution in your financial reporting process to make best use of your company efficiency and profitability. Our firm offers the following items that will benefit your company. * Audit services- an thorough examination with the top level of assurance (Rocha & Company, PC, 2011) * Review services- some analytical techniques with limited assurance (Rocha & Company, PC, 2011) * Compilation services- based upon client information provided and used primarily for internal use (Rocha & Company, PC, 2011) * Internal controls review- defined as a process affected by...
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...Mobile Technology Protection Research and Evaluation Report Technology in the 21st Century “Whatever people thought the first time they held a portable phone the size of a shoe in their hands, it was nothing like where we are now, accustomed to having all knowledge at our fingertips. A typical smart phone has more computing power than Apollo 11 when it landed a man on the moon. In many parts of the world, more people have access to a mobile device than to a toilet or running water; for millions, this is the first phone they’ve ever had. In the U.S., close to 9 in 10 adults carry a mobile.” (Gibbs, 2012) Technology surrounds us and is now part of our everyday lives and almost everyone relies on some form of technology for entertainment or communication. When traveling to Las Vegas it is important to have connection with friends and family as well as the ability to do work-related projects if necessary. According to the Las Vegas Visitors Report, about 55% of all Las Vegas visitors planned their trip using the internet, as compared to only 40% in 2007. Having access to the internet via a smartphone or laptop is essential for checking travel itinerary, using price checking applications to find the best deals, and keeping track of your expenditures especially when gambling and shopping is involved! The study done by Marketing Tech Blog and compiled by Compendium has shown that 80% of people in the world currently use mobile phones and 50% of all people in the United States...
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...Study on Evolving Medicated Footwear for Diabetic Patients by: Md. Tareq Bin Satter Chapter I Page 1 of 85 Study on Evolving Medicated Footwear for Diabetic Patients by: Md. Tareq Bin Satter 1.1 Introduction Foot is the important part of the body. If someone has diabetes he/she is more likely to have to foot problems. Diabetes can damage your nerves. This, in turn, may make you less able to feel an injury or pressure on the skin of your foot. You may not notice a foot injury until severe damage or infection develops. This may led to gangrene in the through simple injuries eventually amputation will be the final choice. So a diabetes patient always has to wear specialized footwear that can protect the foot in more sophisticated way. Diabetes changes your body's ability to fight infections. Damage to blood vessels causes because of diabetes results in less blood and oxygen getting to your feet. Because of this, small sores or breaks in the skin may become deeper skin ulcers. The affected limb may need to be amputated when these skin ulcers do not improve, get larger, or go deeper into the skin. Worldwide, 50% of all leg amputations happen to people living with diabetes. In India, an estimated 50,000 amputations are carried out every year due to diabetes related foot problems. By employing reconstructive and corrective footwear, to remove the high pressure points, a large number of such amputations can be prevented. Thus the patient can lead a near normal...
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...MYTHOLOGY IN MODERN SOCIETY [pic] [pic] [pic] |Mythology is everywhere! Daily you run across instances of words, city names, companies, | |literary allusions - and even planets and constellations - that take their name or borrow | |their theme from myths. Because of your many requests, I've provided a couple of thousand | |excellent examples to help you get started in your research. Remember, you're surrounded | |by mythology in today's society, whether you realize it or not! | Mythological Influence on Modern... |[pic]Companies & Groups |[pic]Planets & Constellations | |[pic] Words & Expressions |[pic]Literary & Pop Culture | [pic]American Cities Named From Mythology [pic] COMPANIES & GROUPS |Mythology is everywhere! There are hundreds of companies, groups and corporations that take their name, logo or theme from ancient mythology. | |I've provided a variety of examples to help you in starting your research. Some are well-known international companies, others are of a more | |local nature. | |Aegis - Zeus and Athena's protective shield; modern group of insurance companies (The Aegis Group). | |Ajax - Greek warrior in the Trojan War, who "cleaned up" in...
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...INDIAN LEATHER INDUSTR Y Submitted by, AHSAN JAVED ROLL NO. BM-A-20 POST GRADUATE DIPLOMA IN BUSINESS MANAGEMENT Submitted to, DR. SHAMSHER YMCA BUSINESS SCHOOL PRICING AND DOCUMENTATION INDIAN LEATHER INDUSTRY ACKNWOLEDGEMENT “FOR EVERY OPPORTUNITY MAY GOD BE THANKED” I am very thankful to our teacher Dr. Shamsher for his great assistance of the to make the successful his able accomplishment learnt a lot. I am also thankful to my friends and colleagues for their support and endurance while preparing this project. I would like to thank all the people who have directly or indirectly helped me in completing this project, as and when I required. project. Through guidance and knowledge-based interactions, we have 2 INDIAN LEATHER INDUSTRY AHSAN JAVED PREFACE The project Indian Leather Industry has been carried out with a view point of understanding the role of Leather Industry in the Indian Trade and Indian economy. As per the objective of the project, I have tried to explain, analyze and interpret the role of Leather sector in Indian as well as in international trade. 3 INDIAN LEATHER INDUSTRY TABLE OF CONTENTS CHAPTE R TOPIC Acknowledgement Preface Executive Summary Objectives Of The Study PAGE NO. 02 03 08 10 1. INTRODUCTION TO LEATHER INDUSTRY: An Overview History Of Leather World Scenario Environmental Products Aspects for Leather 11 12 14 17 2. THE INDIAN LEATHER INDUSTRY: ...
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...This page intentionally left blank R E V I S E D T H I R T E E N T H E D I T I O N AN INTRODUCTION TO MANAGEMENT SCIENCE QUANTITATIVE APPROACHES TO DECISION MAKING David R. Anderson University of Cincinnati Dennis J. Sweeney University of Cincinnati Thomas A. Williams Rochester Institute of Technology Jeffrey D. Camm University of Cincinnati Kipp Martin University of Chicago Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States This is an electronic version of the print textbook. Due to electronic rights restrictions, some third party content may be suppressed. Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. The publisher reserves the right to remove content from this title at any time if subsequent rights restrictions require it. For valuable information on pricing, previous editions, changes to current editions, and alternate formats, please visit www.cengage.com/highered to search by ISBN#, author, title, or keyword for materials in your areas of interest. An Introduction to Management Science: Quantitative Approaches to Decision Making, Revised Thirteenth Edition David R. Anderson, Dennis J. Sweeney, Thomas A. Williams, Jeffrey D. Camm, & Kipp Martin VP/Editorial Director: Jack W. Calhoun Publisher: Joe Sabatino Senior Acquisitions Editor: Charles McCormick, Jr. Developmental Editor: Maggie Kubale Editorial Assistant:...
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...beginning of the 21st century, its CEO/ Chairman, Yang-Ho Cho undertook various transformation initiatives - for instance, improving service quality and safety standards, technology integration, upgrading pilot training, better business focus; putting in place a professional management team, improving corporate image through sponsorship marketing, etc. He gave a new corporate direction in the form of '10,10,10' goal. However, Korean Air is held up by a slew of challenges. Among which are inefficiencies of - Chaebol system of management, possible clash of its cargo business with its own shipping company, limited focus on the domestic market and growing competition from LCCs. How would Korean Air manage growth as a family-owned conglomerate? The case offers enriching scope for analysing a family business’s turnaround strategies, with all the legacy costs involved. Pedagogical Objectives • To discuss the (operational) dynamics of Korean Chaebols - their influence/ effects on the country’s industrial sector and the economy as a whole • To analyse how family-owned businesses manage the transition phase - from a supplier-driven economy to a demanddriven economy • To identify all the possible reasons for Korean Air ’s turbulent times and assessing whether they are controllable or not • To critically evaluate Korean Air ’s transformation efforts - in terms of growth, productivity and cost cuts, especially the efficacy of '10,10,10' goal in a family-run business • To identify various challenges...
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...CHAPTER I INTRODUCTION & THEORETICAL BACKGROUND OF THE STUDY 1 1.1 Introduction in to the topic and justification for choosing the topic A market potential forecast is a core component of a market analysis. It projects the future numbers, characteristics, and trends in your target market. A standard analysis shows the projected number of potential customers divided into segments. The facts are sobering: the majority of small businesses fail within five years of starting up. While there are many reasons that businesses fail, including some that have nothing to do with an owner's skills, it’s also possible that many of those same businesses collapsed simply because they couldn’t get enough customers to buy their product or service. In other words, the owners founded their business on a strategy of “build it and they will come” where, unfortunately, the customers never came. In fact, a recent study undertaken by the Blackbox seed accelerator found that many tech start-ups failed because they focused more on their product than on their potential customers. 1.2 Ask the right questions As a first step to determining the potential market for your new product or service, you want to focus on asking a couple of questions of yourself first, says Victor Kwegyir, a business consultant, business motivational speaker, and author of The Business You Can Start: Spotting the Greatest Opportunities in the Economic Downturn. Some of the questions you may want to begin with,...
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...Harvard Business Review On Crisis Management ... Managing Crisis You Tried to Prevent Norman R. Augustine Originally published in November – December 1995 Reprint # 95602 A Harvard Business Review Paperback Managing the Crisis You Tried to Prevent Managing the Crisis You Tried to Prevent Norman R. Augustine Executive Summary NEWS REPORTS ANNOUNCING that yet another business has stumbled into a crisis—often without warning and through no direct fault of its management— seem as regular as the tide. And the spectrum of business crises is so wide that it is impossible to list each type. On a single day this year, the Washington Post reported a series of crashes suffered by American Eagle Airlines, the bankruptcy of Orange County, and Intel’s travails with its Pentium microprocessor. Other noteworthy crises have been the Challenger space shuttle explosion, the “incident” at the Three Mile Island nuclear reactor, and the series of deaths resulting from cyanide adulteration of Tylenol capsules. Fortunately, argues Norman Augustine, almost every crisis contains within itself the seeds of success as well as the roots of failure. Finding, cultivating, and harvesting that potential success is the essence of crisis management. And the essence of crisis mismanagement is the propensity to take a bad situation and make it worse. Augustine has distinguished six stages of crisis management and makes recommendations for dealing with each: avoiding the crisis...
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...Walker Keep Walking whiskey Kingfisher airlines Fly the good times Kodak You press the button and we do the rest Lacoste Because what you are LG EXPAND YOUR LIFE LG AC BREATHE HEALTHY Lufthansa There is no better way to 1 Created By: S.Sriram MBA-HR, TAMILNADU srirams@gmx.com Company Accenture Air Deccan Air India Air Sahara Airtel AKAI Allen Solly Allianz Insurance Apple Computers Bajaj Auto Bajaj Pulsar Bajaj spirit Blue Star BluestarAC Bournvita Brooke Bond BSNL BUSINESS STANDARD BUSINESSWORL Magazine of the new D economy CA THE SOFTWARE THAT MANAGES e-BUSINESS Cholamandalam ENTER A BETTER LIFE Insurance Citibank The city never sleeps Club Mahindra Holidays for a lifetime Holidays Crocodile Tough Guys, dress easy CROMPTON Everyday solutions GREAVES D’dmas Art of Beauty DHL We move the world TagLine/AdLine/BaseLi ne Innovation delivered Simplifly Moving India Forward EMOTIONALLY YOURS Express...
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...Small and Medium Enterprises Business Guide SMALL AND MEDIUM ENTERPRISES (SME) BUSINESS GUIDE SUPPORTED BY MARCH 2008 1 Uganda Investment Authority © 2008 Small and Medium Enterprises Business Guide Foreword The Uganda Investment Authority (UIA) is proud to introduce this first Small and Medium Enterprises Business Guide. Small and Medium Enterprises (SME) are the backbone of the Ugandan economy. They contribute to job creation and poverty reduction. SMEs need to be supported to grow from small enterprises to medium and large businesses. This guide provides information and contacts on business licensing, access to finance, entrepreneurship skills training, business development services, and taxation/incentives. I wish to especially thank the Icelandic International Development Agency (ICEIDA) which has funded not only this guide but also entrepreneurship skills training and business development support for SMEs. Uganda Investment Authority has partnered with Makerere University Business School, Management Training and Advisory Centre and Uganda Women Entrepreneurs Association Limited to deliver these services. To my fellow entrepreneurs, I encourage you to use this Small and Medium Enterprises Business Guide to increase the profitability of your business. Patrick Bitature Chairman Uganda Investment Authority 2 Uganda Investment Authority © 2008 Small and Medium Enterprises Business Guide Table of Content I. INTRODUCTION ............
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...BUSINESS STRATEGY OTHER ECONOMIST BOOKS Guide to Analysing Companies Guide to Business Modelling Guide to Business Planning Guide to Economic Indicators Guide to the European Union Guide to Management Ideas Numbers Guide Style Guide Dictionary of Business Dictionary of Economics International Dictionary of Finance Brands and Branding Business Consulting Business Ethics Business Miscellany China’s Stockmarket Dealing with Financial Risk Future of Technology Globalisation Guide to Financial Markets Headhunters and How to Use Them Successful Mergers The City Wall Street Essential Director Essential Economics Essential Finance Essential Internet Essential Investment Essential Negotiation Pocket World in Figures BUSINESS STRATEGY A Guide to Effective Decision-Making Jeremy Kourdi THE ECONOMIST IN ASSOCIATION WITH PROFILE BOOKS LTD Published by Profile Books Ltd 3a Exmouth House, Pine Street, London ec1r 0jh www.profilebooks.com Copyright © The Economist Newspaper Ltd 2003 Text copyright © Jeremy Kourdi 2003 All rights reserved. Without limiting the rights under copyright reserved above, no part of this publication may be reproduced, stored in or introduced into a retrieval system, or transmitted, in any form or by any means (electronic, mechanical, photocopying, recording or otherwise), without the prior written permission of both the copyright owner and the publisher of this book. The greatest care has been taken in compiling this book. However, no responsibility can...
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...Rural Marketing Quite clearly, large Indian companies have begun looking at rural markets seriously. Some of them are even developing exclusive marketing strategies to tap this huge mass of consumers. Of India's one billion plus population, nearly 70 per cent live in non-urban or rural areas. According to a National Council for Applied Economic Research (NCAER) study, there are as many "middle income and above" households in rural areas as there are in urban areas. There are almost twice as many "lower middle income" households in rural areas as in urban. According to NCAER's projections, the number of middle and high-income households in rural India is expected to grow from 80 million to 111 million by 2007. In Urban India, the same is expected to grow from 46 million to 59 million. Hence the absolute size of middle and high income households in Rural India is expected to be nearly double that of Urban India. Percentage Distribution of household population and income | |Households |Population |Income | |Rural |73.6 |74.6 |55.6 | |Urban |27.4 |25.4 |44.4 | |All India |100 |100 |100 | Thus we see that Rural India contributes almost 56% to the National Income as against 44% contributed by Urban India. Although it is contributed by 76% of the total...
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...PHIL 127: History of Ancient Philosophy Socrates and His Mission When is a Question Philosophical? Philosophical questions have answers. (A question that has no answer is not a question; it just masquerades as one.) But a question is philosophical for a particular culture at a particular time when no means of answering it are available – or, none of the prevailing methods have any authority. A problem is a philosophical problem when the way to go about answering the question is in question. An issue is a philosophical issue when the right way to settle the issue is at issue. A Philosophical Crisis If the claims in the previous paragraph are true, then 5th century Greece was in a philosophical crisis. It was a crisis in morality. In our culture we think of morality as being concerned with rules. Here are some rules – You should not kill. – You should not steal. – Don’t hit people. – Lying is wrong. – It’s wrong to promise to do something and then not do it. – You should not covet your neighbors wife, or his ox or his ass or his male or female slave, or anything that is your neighbor’s. – You should not lie with a man as with a woman. – Thou should not wear fabric woven of wool one way and linen the other. – Do (imperative) unto others as you would have them do unto you. – Help (imperative) other people who are in need when you can do so at no great risk or cost to yourself. Why do we think of morality as consisting of rules? This question is important...
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