...AUD 610 TUTORIAL 1 (Professional conduct and ethics) Question 1 For each of the following situations, discuss whether there has been any violation of ethical conduct. Support your answers by reference to the relevant professional code and ethics. I. Wani is a CPA, a partner with Joe and Wani, a CPA firm. Her husband owns 30 percent of shares in an audit client of the firm, but she does not take part in the audit of the client and the value of her shares is not material in relation to her husband’s wealth. a) Yes this is violation. b) Under MIA By-Laws ; Professional Independence means unbiased viewpoint in the performance of audit test, evaluation of result and issuance of audit report. c) The reason is husband Wani holds 30 percent of shares in and audit client of her firm. Stated that in Section 290 MIA By-Laws, auditor are not considered to be independent if he or is spouse, or dependent son or daughter or any son or daughter holds directly or indirectly any interest in shares of the company. II. Fahmi is an audit partner of Amin & Ahmad. He is assigned to an audit engagement for Idaman Bhd. Fahmi’s son is working as an engineering in Idaman Bhd. a) No this is not violation. b) Under MIA By-Laws ; Professional Independence which is financial interest treats. If a member or immediate family has any financial interest directly or indirectly in the entity, then the said member is prohibited from accepting appointment as an auditor of the company. However the prohibition...
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...DATE-SHEET SENIOR SCHOOL EXAMINATION,2015 PAGE => 1 DAY,DATE AND TIME SUBJECT NAME AND SUB-CODE Monday,02nd March, 2015 10:30 AM ENGLISH ELECTIVE 001 ENGLISH ELECTIVE-C 101 ENGLISH CORE 301 Wednesday,04th March, 2015 10:30 AM BUSINESS STUDIES 054 ELE.COST A/C & AUD 612 BEAUTY & HAIR 745 CONFECTIONERY 752 INT.HOSPTLTY MGT 756 HORTICULTURE 762 FABRIC STUDY 774 PRINTED TEXTILE 778 OP&MNT.OF COMM DEV 789 Monday,09th March, 2015 10:30 AM PHYSICS 042 MARKETING 613 STORE ACCOUNTING 618 CASH MGMT & H-KEEP 619 AC & REFRGTN-III 632 VEGETABLE CULTURE 642 B THERAPY&HAIR DES 654 OPTICS 658 CLNCL BIO-CHE(MLT) 661 FUND OF NURSING II 663 RADIOGRAPHY-GENL 667 MEAL PLNG & SERVIC 676 TEXTILE SCIENCE 684 INDIA-TOURIST DEST 693 I T SYSTEM 699 PRIN &PRA-LIFE INS 705 INT TO FINANCL MKT 723 C HEALTH NURSING 731 BAKERY 751 GARMENT CONSTRCTN 776 TRAD.INDIAN TEXTLE 777 ELECTICAL MACHINE 787 Tuesday,10th March, 2015 10:30 AM HISTORY 027 BIOTECHNOLOGY 045 ENGG. GRAPHICS 046 LAB MEDICINES(MLT) 660 RETAIL SERVICES 744 LGSTCS,OPER&SUP CH 750 BUS.OPERTN & ADMN 766DATE-SHEET SENIOR SCHOOL EXAMINATION,2015 PAGE => 2 DAY,DATE AND TIME SUBJECT NAME AND SUB-CODE Tuesday,10th March,2015 10:30 AM MARKETING 783 Thursday,12th March, 2015 10:30 AM CHEMISTRY 043 LENDING OPERATIONS 620 APPLIED PHYSICS 625 FLORICULTURE 643 COSMETIC CHEMISTRY 655 BIOLOGY-OPTHALMIC 657 COMM.HEALTH NUR II 664 RADIATION...
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...Domestic Fares & Ticketing Schedules Guide & Tariff Schedules Guide & Tariff Domestic Fares & Ticketing Provided for Australian College QED with permission by Pacific Travel Training. Important Notice: Pacific Travel Training has used it's best endeavours in collecting and collating the material contained in the schedules guide but cannot warrant that the information contained is complete and does not assume and hereby disclaims liability to any person for any loss or damage caused by errors or omissions in this schedules guide whether such errors or omissions result from negligence, accident or any other cause. Neither the whole nor part of any of this schedules guide shall be copied without the express prior approval in writing of owner, Pacific Travel Training. Specially prepared by Pacific Training Limited, February 2005 (5.1.1) © Pacific Travel Training Page 2 Australian College QED Domestic Fares & Ticketing Schedules Guide & Tariff TABLE OF CONTENTS TERMINOLOGY ....................................................................................................................................... 5 Airline Designator Codes ...................................................................................................................... 5 Aircraft Codes........................................................................................................................................ 5 City/Airport Code...........................
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...2014 ANNUAL REPORT FY14 PERFORMANCE HIGHLIGHTS REVENUE NET PROFIT Revenue up 2% to $578 million with strong growth in Bathrooms & Kitchens (excluding Hot Water) Net profit after tax of $18.6 million impacted by one-off significant items TRADING EBIT DIVIDENDS Trading earnings before interest and tax (EBIT) up 8% on the prior period to $72.3 million Fully franked final dividend of 5.5 cents per share to be paid in October 2014 STRATEGIC REVIEW COMPLETED SUBJECT TO SUCCESSFUL DIVESTMENT with focus on core Bathrooms & Kitchens and Door & Access Systems businesses and divestment of non-core businesses – Dux Hot Water and Brivis Heating & Cooling of Dux and Brivis, capital return options to shareholders will be reviewed $578 million $18.6 million $72.3 million 5.5 cents DWELLING COMPLETIONS rise only 4% on a moving annual total basis year on year to March 2014 CONTENTS Five Year Financial Summary 1 GWA Heating & Cooling 14 Company Profile and Our Mission 2 Board of Directors 16 Chairman’s Review 4 Corporate Governance Statement 18 Managing Director’s Review of Operations 6 Directors’ Report 28 Health and Safety 10 Financial Report 43 GWA Bathrooms & Kitchens 12 Other Statutory Information 90 GWA Door & Access Systems 13 Shareholder Information 91 FIVE YEAR FINANCIAL SUMMARY 2009/10 $’000 2010/11 $’000 2011/12 ...
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...Topic 1: Introduction to financial accounting Accounting: process of identifying, measuring and communicating economic information to allow informed decisions by the users of that information. Management accounting: focuses on provision of info to users within the enterprise. ------------------------------------------------- Financial performance – generating new resources from day-to-day operations over a period of time ------------------------------------------------- Financial position – the enterprise’s set of financial resources and obligations at a point in time ------------------------------------------------- Financial statements – the reports describing financial performance and position ------------------------------------------------- – The two main things financial accounting measures are f performance and f position. User | Type of information | Bankers | Likelihood of company meeting its interest payment on time | Managers | Profitability of each division of company | ASIC | Financial position and performance → issuing shares to public for 1st time | Shareholders | Prospects for future dividend payments | Suppliers | Probability that company will be able to pay for its purchases on time | ATO | Profitability of company based on taxation laws | Trade unions | Profitability of company since last contract with employees was signed | 3 main groups responsible for information in financial statements: managers, bookkeepers and clerks and accountants...
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...Introduction International Public Relations Campaigns are increasingly used by states, non-government organisations and multinational companies to achieve specific objectives, purposes or goals, especially to improve the situations, to exploit the target markets or to solve problems of the organizations. Theoretically, a PR campaign has been defined as a “concerted effort of an organization to build socially responsible relationships by achieving research-based goals through the application of communication strategies and the measurement of outcomes” (Kendall 1996, p.3). This paper examines the value of the modern-day IPR practice through a case study from an overwhelmingly successful IPR campaign ‘Best Job in the World’ sponsored by Tourism Queensland, Australia. Firstly, the research methodology will be introduced. Secondly, an introduction of the campaign will be sketched. In the third section of the paper, the analysis of the campaign is structured in three subitems with theoretical references. In the following section, a post-hoc evaluation tries to examine the case through a logical model. Lastly, by drawing from the previous analysis and evaluation, the paper exposes the findings in the values of modern-day IPR campaign. Research Methodology When considering what research methodology is appropriate and shall be adopted in the course of analyzing and evaluating this IPR campaign, it is important to understand the patterns and attributes of the study case. In view of...
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...Efficient Operations Rapid Expansion FORTESCUE METALS GROUP LTD IS AUSTRALIA’S NEW FORCE IN IRON ORE. Fortescue’s 155 million tonne per annum (mtpa) transformation is underway. Existing operations at Cloudbreak and Christmas Creek have ramped up to 55mtpa and construction has begun on infrastructure to grow production at the Chichester Hub to 90mtpa. Expansion work is taking place across the integrated rail and port supply chain and construction is well underway at Fortescue’s next mining operation, the Solomon Hub. Ramp up to a 60mtpa operation at the Solomon Hub is scheduled for June 2013. The development pipeline continues to grow with Fortescue’s resource inventory now totalling more than 10 billion tonnes, positioning your Company as one of the world’s major resource powerhouses. The year ahead is an exciting one for your Company as we continue to increase production at our existing minesites and transform to a 155mtpa resource powerhouse through the development of the Solomon Hub. Cover Image: part of Fortescue’s second reclaimer arriving at Herb Elliott Port. 4 Chairman’s Statement 7 Chief Executive Officer’s Statement 9 3 Operations Report 12 Reserves and Resources Report 14 Sustainability Report 24 Corporate Governance 33 Financial Report 34 Directors’ Report 44 Remuneration Report 63 Auditor’s Independence Declaration 64 Financial Statements 120 Directors’...
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...2014 ANNUAL REport Focused Performance Financial Calendar Contents Year ended 31 December 2014 1 With you all the way 2 Report from the Chairman and the Managing Director & CEO 07 MAY 2015 Annual General Meeting 4 Year ending 31 December 2015* 24 AUGUST 2015 Half year results and interim dividend announcement 08 SEPTEMBER 2015 Record date for interim dividend entitlement 30 SEPTEMBER 2015 Interim dividend payable if declared 22 FEBRUARY 2016 Full year results and final dividend announcement 08 MARCH 2016 Record date for final dividend entitlement 31 MARCH 2016 Final dividend payable if declared * These dates are subject to change. Corporate Governance Statement 16 2014 Financial Report for Caltex Australia Limited 17 Directors’ Report 62 Consolidated income statement 63 Consolidated statement of comprehensive income 64 Consolidated balance sheet 65 Consolidated statement of changes in equity 66 Consolidated cash flow statement 67 Notes to the financial statements 67 1. Significant accounting policies 76 2. Revenue and other income 76 3. Costs and expenses 77 4. Income tax expense 79 5. Dividends 79 Basic and diluted earnings per share 6. 80 7. Receivables 81 8. Inventories 81 9. Other assets 81 10. Other investments 82 11. Intangibles 83 12. Property, plant and equipment 85 13. Payables 85 14. Interest bearing liabilities 86 15. Provisions 86 16. Issued...
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...eportDutch Lady Milk Industries Berhad Laporan Tahunan 2011 Annual Report Dutch Lady Milk Industries Berhad is a subsidiary of Royal FrieslandCampina NV. www.frieslandcampina.com This Annual Report is printed on 100% recycled paper BLUE VALUES Believe in Growth Look Forward Unite as One Team Excel in Execution contents Notice of Annual General Meeting Corporate Information Chairman’s Statement Corporate Governance Statement Directors’ Profile Audit Committee Report Corporate Social Responsibility Statement of Internal Control Directors’ Report Statement of Financial Position Statement of Comprehensive Income Statement of Changes in Equity Statement of Cash Flows Notes to the Financial Statements Statement by Directors Statutory Declaration Independent Auditors’ Report Financial Highlights Additional Compliance Information Other Information Proxy Form • • • • • • • • • • • • • • • • • • • • • 1 3 6 8 14 16 20 24 28 30 31 32 33 34 59 59 60 61 62 63 65 notice of annual general meeting 1 NOTICE IS HEREBY GIVEN that the Forty-Ninth Annual General Meeting of the Company will be held at Hotel Armada, Lorong Utara C, Section 52, 46200 Petaling Jaya, Selangor Darul Ehsan, on Wednesday, 13 June 2012 at 10.00 a.m. for the purpose of transacting the following business: AGENDA AS ORDINARY BUSINESS Ordinary Resolution 1 1 To receive the Audited Financial Statements for the financial year ended 31 December 2011, together with the Reports of the Directors...
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...December 2015 - FINAL EXAMINATION SCHEDULE Please verify the location of your exam below. CAREFULLY ensure that you note the correct room according to your LAST NAME ACCT Sec Title ACCT 351 001 Intermediate Financial Acct 1 ACCT 351 Time Prof. FROM Dec 21 6 pm Tsang Aaa - Zzz GYM main gym 20-30 002 Intermediate Financial Acct 1 Dec 21 6 pm Tsang Aaa - Zzz GYM main gym 20-30 ACCT 351 003 Intermediate Financial Acct 1 Dec 21 6 pm Tsang Aaa - Zzz GYM main gym 20-30 ACCT 352 001 Intermediate Financial Acct 2 Dec 21 9 am Cecere Aaa - Zzz ENGTR 0100 ACCT 354 001 Financial Statement Analysis Dec 22 2 pm Scott Aaa - Zzz GYM Fieldhouse 28-31 ACCT 354 002 Financial Statement Analysis Dec 22 2 pm Scott Aaa - Zzz GYM Fieldhouse 28-31 ACCT 361 001 Management Accounting Dec 11 2 pm Parent Aaa - Zzz GYM main gym 1-11 ACCT 361 002 Management Accounting Dec 11 2 pm Parent Aaa - Zzz GYM main gym 1-11 ACCT 361 003 Management Accounting Dec 11 2 pm Parent Aaa - Zzz GYM main gym 1-11 ACCT 362 001 Cost Accounting Dec 17 2 pm Levy Aaa - Zzz GYM Studio 1 1-3 ACCT 385 001 Principles of Taxation Dec 15 2 pm Goldsman Aaa - Zzz GYM BLEACHERS 1-5 ACCT 385 002 Principles of Taxation Dec 15 2 pm Goldsman Aaa - Zzz GYM BLEACHERS 1-5 ACCT 453 001 Advanced Financial Accountin Dec 14 9 am Scott Aaa - Zzz GYM main gym ACCT 463 001 Management Control Dec 11 2 pm Levy Aaa - Zzz GYM Studio 2...
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...Strength. Momentum. Connectivity. 2011 ANNUAL REPORT BUILDING A BANK OF GLOBAL QUALITY WITH A REGIONAL FOCUS WHO WE ARE AND WHERE WE OPERATE OUR PROGRESS ANZ‘s ANZ‘s history of expansion and growth stretches over 175 years. We have a strong franchise in Retail, Commercial and Institutional banking in our home markets of Australia and New Zealand and we have been operating in Asia Pacific for more than 30 years. ANZ ANZ is the only Australian bank with a clearly articulated strategy to take advantage of Australia and New Zealand’s geographic, business and and cultural linkages with Asia, the fastest growing region in the world. Today, ANZ operates in 32 markets globally. We are the third largest bank in Australia, the largest banking group in New Zealand and the Pacifi Pacific, and among the top 50 banks in the world. OUR SUPER REGIONAL STRATEGY We We articulated our super regional strategy in late 2007. The rationale behind our strategy is simple – to deliver shareholders long-term growth and differentiated returns through connectivity with the growth markets of Asia – returns we do not believe to be available through a domestic-only strategy. Our aspiration is for Asia Pacific, Europe & America sourced revenues to drive drive between 25 and 30% of Group earnings by the end of 2017. Connectivity Connectivity is at the heart of ANZ’s strategy by being part of the growth within Asia and supporting the increasing trade, investment ...
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...contents 1 2 3 5 10 16 18 94 95 96 97 99 100 corporate information operational and financial highlights chairman’s statement review of operating and financial performance board of directors senior management financial contents (including corporate governance) interested person transactions material contracts use of proceeds shareholders’ information disclosure note notice of annual general meeting proxy form corporate information board of directors Mr. Joseph Yuvaraj Pillay Independent Director and Chairman Mr. Koay Peng Yen Executive Director and Group Chief Executive Officer Mr. de Vaz Don Emmanuel Maurice Rosairo Independent Director Ms. Rachel Eng Yaag Ngee Independent Director Mr. Hsieh Fu Hua Independent Director Mr. Lang Tao Yih Arthur Independent Director Mr. Lee Chong Kwee Independent Director Mr. Po’ad Bin Shaik Abu Bakar Mattar Independent Director Mr. Yap Chee Keong Independent Director Capt. Gerard Yeap Beng Hock Non-Independent Director remuneration committee Mr. Hsieh Fu Hua (Chairman) Mr. de Vaz Don Emmanuel Maurice Rosairo Ms. Rachel Eng Yaag Ngee Mr. Joseph Yuvaraj Pillay Mr. Yap Chee Keong risk management committee Mr. Joseph Yuvaraj Pillay (Chairman) Mr. Hsieh Fu Hua Mr. Lang Tao Yih Arthur Mr. Po’ad Bin Shaik Abu Bakar Mattar Capt. Gerard Yeap Beng Hock company secretary Ms. Joyce Fong registered office 17 Changi Business Park Central 1 #04-06/09 Honeywell Building Singapore 486073 Telephone number: +65 6422 2200 Facsimile number: +65 6422...
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...Annual Report 2009 Wits Gold Prospecting Rights in the Witwatersrand Basin, South Africa Witwatersrand Basin Johannesburg Carletonville Potchefstroom Goldfield Evander Klerksdorp Klerksdorp Goldfield Potchefstroom N 0 100 Km Welkom Southern Free State Goldfield Wits Gold Prospecting Rights Mining Leases Witwatersrand Basin Basement Rocks Disclaimer Certain statements in this directors’ report may constitute forward-looking information within the meaning of securities laws. In some cases, forward-looking information can be identified by use of terms such as “may”, “will”, “should”, “expect”, “believe”, “plan”, “scheduled”, “intend”, “estimate”, “forecast”, “predict”, “potential”, “continue”, “anticipate” or other similar expressions concerning matters that are not historical facts. Forward-looking information may relate to management’s future outlook and anticipated events or results, and may include statements or information regarding the future plans or prospects of the Company. Without limitation, statements about the timing of the pre-feasibility studies regarding the Company’s Bloemhoek project and De Bron project, the ability of the Company to manage its business risks, the sufficiency of capital to cover exploration and operating expenses, and other related statements are forwardlooking information. Forward-looking information involves known and unknown risks, uncertainties and other important factors that could cause the actual results,...
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...Web Video Texts Audio Projects About Account TVNews OpenLibrary | | | | Home | American Libraries | Canadian Libraries | Universal Library | Community Texts | Project Gutenberg | Children's Library | Biodiversity Heritage Library | Additional Collections | Search: Advanced Search | Anonymous User (login or join us) | Upload | Full text of "Natya Shastra of Bharata Muni Volume 1"THE NATYASASTRA A Treatise on Hindu Dramaturgy and Histrionics Ascribed to B ii A R A T A - M r X I Vol. I. ( Chapters I-XXVII ) Completely translated jor the jirst tune from the original Sanskrit tuttri «u Introduction and Various Notes M .U'OMOH A N liHOS H M.A., Pn. I). <OaU 2 Viu i95y CALCUTTA THE RoyiL ISIAJtC SOCIETY OF BENGAL Dedicated to the memory of thom great scholars of India. and the West mho by their indefatigable study and. ingenious interpretation of her Religion, Philosophy, Literature and Arts, have demon- strated the high ealiie of India- s culture to the World at large and ham helped her towa.nls a reawakening and political alteration., and who by their discovery of the Universal aspect of this culture have made patent India's spiritual kinship with the other ancient nations of the World and ham paved the way for an ultimate triumph of Internationalism. PREFACE The preparation 'of an annotated English translation of the Natya&stra entrusted...
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...| | | |Equivalent Modules Master List |Equivalent courses offered at Aalto University, School Of Economics. | | | | | |Courses offered are subject to changes. | | |Updated information on the courses will be sent to successful candidates by Aalto | | |University, School Of Economics. | | | | | |*The same course can be transferred only as 1 course. | |First Level Modules | | |ACC1006 Accounting Information Systems |International...
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