...NATIONAL QUALIFICATIONS CURRICULUM SUPPORT French Society, Learning, Employability and Culture. Advice for Practitioners [NATIONAL 5] [pic] This advice and guidance has been produced to support the profession with the delivery of courses which are either new or which have aspects of significant change within the new national qualifications (NQ) framework. The advice and guidance provides suggestions on approaches to learning and teaching. Practitioners are encouraged to draw on the materials for their own part of their continuing professional development in introducing new national qualifications in ways that match the needs of learners. Practitioners should also refer to the course and unit specifications and support notes which have been issued by the Scottish Qualifications Authority. http://www.sqa.org.uk/sqa/34714.html This document includes web links (ie urls) to specific YouTube clips. Please note the following: 1. When you click on these web links you are moving away from the Education Scotland website. Education Scotland is not responsible for content on external websites. 2. As YouTube provides an open forum for users to post comments it is recommended that practitioners check the clips, and any appended comments, in advance so as to assess suitability before directing learners to them. Acknowledgement © Crown copyright 2012. You may re-use this information (excluding...
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...Cerna, Centre d’économie industrielle Ecole Nationale Supérieure des Mines de Paris 60, boulevard Saint Michel 75272 Paris Cedex 06 – France Tél. : 33 (1) 40 51 90 71 – Fax : 33 (1) 44 07 10 46 giraud@cerna.ensmp.fr – http://www.cerna.ensmp.fr Mondialisation et dynamique des inégalités Pierre-Noël Giraud Communication au colloque annuel de l’Association Française de Sciences Politiques Septembre 2002, Lille Mondialisation et dynamique des inégalités P.N. Giraud Cerna 2 Résumé Le débat sur les inégalités et sur le rapport entre mondialisation et inégalités s’amplifie régulièrement avec la montée en puissance des mouvements « anti-mondialisation libérale ». L’article présente les faits tels qu’ils sont établis par les études récentes, et résume les termes principaux du débat. Le débat sur les inégalités et sur le rapport entre mondialisation et inégalités, encore confidentiel au milieu des années 90, s’amplifie régulièrement depuis. Qu’entend-on par inégalités et peuton les mesurer de manière rigoureuse ? Les inégalités économiques sont-elles croissantes ? La mondialisation est-elle coupable de l’accroissement de certaines inégalités ? Lesquelles et par quels mécanismes ? Ou bien sont-ce les technologies de l’information ? Ou encore les modifications de l’organisation des entreprises et des marchés du travail ? Existe-t-il un lien entre inégalités et croissance ? L’inégalité, en particulier dans le Tiers Monde, entrave-t-elle le rattrapage et faut-il donc...
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...trademarks or registered trademarks of Microsoft Corporation. All other trademarks and registered trademarks are the property of their respective owners and are hereby acknowledged. Do not make illegal, unauthorized copies of the PhraseBook. The PhraseBook and digital version are protected by copyright law and international treaties. The publisher and authors have striven to ensure the accuracy and correctness of the PhraseBook; however, they can accept no responsibility for any loss or inconvenience as a consequence of use, information or advice contained in the PhraseBook. PhraseBook versions ISBN 978-1-903384-02-2 paperback ISBN 978-1-903384-01-5 digital version (download) ISBN 978-1-903384-00-8 digital multiple user version (CD-ROM) for research groups, departments and universities For PhraseBooks and English books for education, visit EnglishforResearch.com ▪ EnglishforStudents.com ▪ EnglishforSchool.com Contents Contents End User Licence...
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...mexique Fernando Henrique Cardoso, ancien président du brésil (président de la commission) George Papandreou, premier ministre de la grèce George P. Shultz, ancien secrétaire d’État, États-unis (président honoraire) Javier Solana, ancien Haut représentant de l’union européenne pour la politique étrangère et la politique de sécurité commune, espagne John Whitehead, banquier et fonctionnaire, président de la World trade center memorial Foundation, États-unis Kofi Annan, ancien Secrétaire général des nations unies, ghana Louise Arbour, ancienne Haut commissaire des Nations unies au Haut commissariat aux droits de l’homme, présidente de l’international crisis group, canada Maria Cattaui, membre du conseil d’administration de Petroplus Holdings, ancienne secrétaire générale de l’international chamber of commerce, Suisse Mario Vargas Llosa, écrivain et intellectuel, Pérou Marion Caspers-Merk, ancienne secrétaire d’État au ministère fédéral de la Santé allemand, allemagne. Michel Kazatchkine, directeur exécutif du Fonds mondial de lutte contre le sida, la tuberculose et le paludisme, France Paul...
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...s e c TIo n client acceptance C a s es inC lu de d in t his se Ction 1 3 1.1 Ocean Manufacturing, Inc. . . . . . . . . . . . . . . . . . . . . . . The New Client Acceptance Decision InsTrucTor resource Manual — Do noT copy or reDIsTrIbuTe InsTrucTor resource Manual — Do noT copy or reDIsTrIbuTe ocean Manufacturing, Inc. The new client acceptance Decision ins tr uC t ional o b je C t ive s [1] To c a s e 1.1 Mark S. Beasley · Frank A. Buckless · Steven M. Glover · Douglas F. Prawitt help students understand the process of considering a new prospective audit client and the factors that auditors commonly consider in making the acceptance decision. [2] To give students experience in computing and interpreting preliminary analytical procedures commonly used in obtaining an understanding of a prospective client during the client acceptance decision process. [3] To raise issues relating to auditor independence in the context of client acceptance, both in terms of financial interests and the provision of non-audit services. To illustrate the subjective and sometimes difficult nature of the judgments involved in the client acceptance decision, and to give students the opportunity to justify a recommendation on client acceptance in the presence of both significant positive and negative factors. [5] To help students understand how information gathered in the client acceptance process can help the auditor in planning the audit if the client...
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...‘La France est un des pays d’Europe qui offre la plus grande diversité linguistique’. (Dglflf: 2008). Discuss. When speaking about the linguistic diversity of a country we refer to the existence of a variety of languages within that country (Oxford English Dictionary, 2006) .France is made up of both the central “hexagon” and thirteen overseas territories ,departments and collectives ( commonly known as DOM TOM’s). In this essay, I will show that the large geographical scope of France, its multi-cultural population and strong emerging youth-culture make it one of the most linguistically diverse countries in Europe. I will approach the discussion from the outside in, firstly focusing on the languages of the DOM TOM’s, then moving to mainland France and discussing the non-territorial languages. I will then move onto the regional languages of the metropole, their endangered language status and the extent of governments attempt to preserve them. I will focus primarily on the Breton language in this discussion. Finally, I will briefly mention the language of youth and how its deviation from standard French can be viewed as language diversity, all the while commenting on the gradual regression of speakers of minority languages and asking is the idea of France as one of the most linguistically diverse countries in Europe in jeopardy? Despite the numerous living languages In France, the country is officially classed as a monolingual state: French being the only official language...
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...registered trademarks of Microsoft Corporation. All other trademarks and registered trademarks are the property of their respective owners and are hereby acknowledged. Do not make illegal, unauthorized copies of the PhraseBook. The PhraseBook and digital version are protected by copyright law and international treaties. The publisher and authors have striven to ensure the accuracy and correctness of the PhraseBook; however, they can accept no responsibility for any loss or inconvenience as a consequence of use, information or advice contained in the PhraseBook. PhraseBook versions ISBN 978-1-903384-02-2 paperback ISBN 978-1-903384-01-5 digital version (download) ISBN 978-1-903384-00-8 digital multiple user version (CD-ROM) for research groups, departments and universities For PhraseBooks and English books for education, visit EnglishforResearch.com ▪ EnglishforStudents.com ▪ EnglishforSchool.com End User Licence Agreement End User Licence Agreement 1. You must accept the...
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...Student self-study worksheet 06/01/2015 Lecturer….Mr Whitson Unit 609 Prepare and cook food by baking, roasting and grilling You are to research the following questions that relate to this unit: Q What does the word accompaniment mean? A. Something that you eat or drink with something else: A dry champagne makes the ideal accompaniment for/to this dish. List as many roasting methods as you can find A low-temperature oven, 95°C to 160°C (200°F to 325°F), is best when cooking with large cuts of meat, turkey and whole chickens. This is not technically roasting temperature, but it is called slow-roasting. The benefit of slow-roasting an item is less moisture loss and a more tender product. More of the collagen that makes meat tough is dissolved in slow cooking. At true roasting temperatures, 200°C (400°F) or more, the water inside the muscle is lost at a high rate Cooking at high temperatures is beneficial if the cut is tender enough—as in filet mignon or strip loin—to be finished cooking before the juices escape. A reason for high temperature roasting is to brown the outside of the food, similar to browning food in a pan before pot roasting or stewing it. Fast cooking gives more variety of flavour, because the outside is brown while the centre is much less done. The combination method uses high heat just at either the beginning or the end of the cooking process, with most of the cooking at a low temperature. This method produces the golden-brown texture...
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...ACKNOWLEDGEMENT This research project would not have been possible without the support of many people. The authors wish to express their gratitude to the following individuals who generously offered help, invaluable assistance, support and guidance: The Almighty God, for giving the researchers the strength, courage and good health to carry out this study. Parents of the researchers, for their never-ending all out support morally and financially, for the encouragement that made the completion of this work possible; Mr. Paul Sherwind Belciña, the adviser, for being there, guiding the researcher and sharing his expertise and knowledge; Dr. Imelda Lagrito, the Chairman for the Social Behavioral Sciences, for assisting and permitting the researchers to conduct this study in the Department’s Psychotherapy Laboratory and for being one of the respectable panelists, for her intellectual advice and support in pursuing this research to its completion; Dr. Arlene Sotelo, the researcher’s thesis coordinator for her patience and understanding towards blemishes. To the panel members; Miss Najie B. Responte, Dr. Virginia P. Mollaneda, Dr. Araceli P. Villacarlos, and Dr. Louise Anne D. Librando for their valuable suggestions and intellectual advice for the refinement of this study; Dr. Leovigildo Manalo, the researcher’s statistician for sharing his knowledge and skills with the statistical procedure needed for the study. Dr. Renita Calago, Principal for the Elementary Department...
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...Auditing Cases instructor resource Manual f our th e d itio n Mark S. Beasley Frank A. Buckless Steven M. Glover Douglas F. Prawitt do not coPy or redistribute Prentice hall Upper Saddle River, New Jersey ta b l e s e ct ion o f co n t e n t s 1 2 client acceptance . . . . . . . . . . . . . . . . . . . . . . . . . . . S o l u tionS inc lu de d in t h iS Section 1.1 Ocean Manufacturing, Inc. 3 The New Client Acceptance Decision s e ct ion Understanding the Client’s Business and assessing risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 S o l u tionS inc lu de d in t h iS Section 2.1 Your1040Return.com Evaluating eBusiness Revenue Recognition, Information Privacy, and Electronic Evidence Issues . . . . . . . . . . . . . . . . . . . . . . . . . . 25 2.2 2.3 2.4 Dell Computer Corporation Evaluation of Client Business Risk Flash Technologies, Inc. Asher Farms Inc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 Risk Analysis and Resolution of Client Issues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 Understanding of Client’s Business Environment s e ct ion 3 Professional and ethical issues . . . . . . . . . . . . . . . . . . . . . . . 59 S o l u tio nS inc lu de d in t h iS Section 3.1 3.2 3.3 3.4 3.5 A Day in the Life of Brent Dorsey Staff Auditor Professional Pressures Nathan Johnson’s Rental Car Reimbursement Solving Ethical Dilemmas–Should...
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...University Standard GPS Business and Gen Ed Syllabus |REGION |Central Virginia | |INSTRUCTOR |Dr. Edward Olanrewaju | |COHORT NUMBER |MBA 3174 | |COURSE NUMBER |BSA -518 | |COURSE TITLE |Business Research and Applications | |MEETING DATES |1/20/2016, 1/27, 2/03, 2/10, 2/17, 2/24, 03/02, 03/09, 03/16, 03/23 | |CLASS MEETING TIMES |6:00PM to 10:00PM | |LOCATION |Innsbrook/122 | |CONSULTATION HOURS |By Appointment | |PHONE HOME ...
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...la restitution de la recherche en sciences sociales à l'heure d'Internet. (1) Les enjeux de la restitution de la recherche en sciences sociales à l'heure d'Internet. (2) L'enjeu de la gestion de l'espace Les enjeux de rôles 1 3 3 5 7 8 10 10 Expérience de publication Bibliographie Introduction - Fil rouge Lors de mes premières recherches pour ce séminaire, j'ai tout d'abord eu beaucoup de mal à limiter mon sujet. Bien que le rapport des chercheurs à internet ne soit pas souvent questionné (du moins, publiquement), le domaine s'est avéré relativement fourni et pris dans de nombreuses ramifications avec d'autres disciplines. Délimiter une problématique générale et s'approprier un sujet quasi-inconnu (je m'étais déjà intéressé au rapport média-internet mais jamais à la relation chercheurs-internet) s'est donc révélé être un exercice délicat. Les débuts, comme pour toute recherche, se sont résumés à de longues heures de lecture et de prises de notes. Mais plus le réservoir d'informations grossissait, plus les quelques futurs billets paraissaient frêles face à l'importance (insoupçonnée) du domaine. Je me suis plusieurs fois intéressé aux liens qu'entretient internet avec le monde de l'information et, plus spécifiquement, aux nouvelles formes de médias qui permettent la restitution de contenu par le biais de cet outil. C'est pourquoi je me suis demandé si l'on pouvait établir le même constat aux Portfolio final 1 Maxime FILLIAU Internet, blogs et...
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...44160_WB-SP_pW128-W135 1/26/04 3:34 PM Page W-128 44160_WB-SP_pW128-W135 1/28/04 4:00 PM Page W-129 What Is a Student Portfolio? A Student Portfolio is a paper or electronic collection of documents that summarizes your academic and personal accomplishments in a way that effectively communicates with academic advisors and potential employers.1 At a minimum, your portfolio should include the following: Minimum components of a Student Portfolio • an up-to-date professional résumé. • a listing of courses in your major and related fields of study. • a listing of your extra-curricular activities and any leadership positions. • documentation of your career readiness in terms of skills and learning outcomes. The purpose of a Student Portfolio is twofold — academic assessment and career readiness. 1. Academic Assessment Goal The Student Portfolio serves as an ongoing academic assessment tool that documents your learning and academic accomplishments. As you progress through a curriculum, the portfolio depicts the progress you are making in acquiring the skills and competencies necessary to be successful in lifelong career pursuits. Over time, your portfolio will become increasingly sophisticated in the range and depth of learning and accomplishments that are documented. A well-prepared Student Portfolio is a very effective way of summarizing your academic achievements in consultation with both faculty advisors and professors. 2. Career Readiness...
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...accounting fraud and auditor legal liability c a S eS inc lu de d in t hiS Se ction 4 89 99 4.1 Enron Corporation and Andersen, LLP Analyzing the Fall of Two Giants . . . . . . . . . . . 4.2 Comptronix Corporation 4.3 Cendant Corporation . . . . . . . . . . . . . . . . . . . . . . Identifying Inherent Risk and Control Risk Factors . . . . . . . . . . . . . . . . . . . . . . . . 111 119 127 137 Assessing the Control Environment and Evaluating Risk of Financial Statement Fraud . . . . . . . . . . . . . . . . . . . . . . 4.4 Waste Management, Inc. 4.5 Xerox Corporation 4.6 Phar-Mor, Inc. Manipulating Accounting Estimates . . . . . . . . . . . . . . . . . . . . . . . . . . Evaluating Risk of Financial Statement Fraud . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounting Fraud, Litigation, and Auditor Liability instructor resource Manual — do not coPy or redistribute instructor resource Manual — do not coPy or redistribute enron corporation and andersen, llP analyzing the fall of two giants inS tr uc t ional o b je c t ive S [1] c a s e 4.1 Mark S. Beasley · Frank A. Buckless · Steven M. Glover · Douglas F. Prawitt [2] [3] To help students understand what happened at Enron Corporation and how Andersen’s involvement with Enron led to the accounting firm’s downfall. To enhance students’ appreciation of the importance of understanding an audit client’s core business strategies. To develop students’...
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...prior evolution which explains that experience. This paper reviews Australian financial sector performance and development over the decade, then provides a more detailed overview of the Australian GFC experience and its implications, and considers explanations for the Australian financial sector resilience. 1. Introduction The Australian (and global) financial system entered the first decade of the millennium preparing for a systems crisis, in the form of the Y2K computer scare, which on 1 January 2000 passed without event. But towards the end of the decade, the financial sector was faced with, arguably, its most serious systemic crisis ever, which the Australian financial system and economy weathered relatively well compared with advanced nations in the northern hemisphere.1 While the GFC occupied only one-quarter of the past decade (from mid 2007), it prompts the questions which this review must seek to answer. Was there something about the structure and evolution of the Australian financial system which explained its resilience in the face of the crisis; and was that resilience due to lower risk-taking by the banking sector in the lead up to the crisis? Did the distribution of risk within the financial system facilitate adjustment to the shocks encountered? What role can be attributed to government and regulatory responses following the onset of the crisis? In order to place the developments of the 2000s in context, this paper is...
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