...career in financial management. Flexible study options and the freedom to choose the career you want CGA is all about choice. You choose the professional-studies path and real-world experience that best match your career goals and interests. We give you the skills and freedom to work in any type of organization, in any industry, at any level of management. With a CGA designation, your opportunities—both professional and personal, at home and around the world—are limitless. Take your place as a highly respected member of the business world. Karmen Rempel, CGA Manager Grant Thornton LLP Vancouver, British Columbia Why CGA? There are many reasons why CGA is the fastest-growing accounting designation in Canada. With CGA, you can: 1. Pursue unlimited career opportunities in the business or enterprise of your choice. 2. Develop the wide range of skills needed to take on leadership, senior...
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...component of every individual’s responsibilities at every level. In these ways, risk transformation can enhance the organization’s ability to implement business strategies and achieve goals while addressing risks and complying with evolving regulations. This document is one in a series of four on the cornerstones of risk transformation (see Figure 1): • Strategy • Governance and culture • Business and operating models • Data, analytics, and technology As explained in Aligning risk and the pursuit of shareholder value: Risk transformation in financial institutions,1 when these cornerstone frameworks and capabilities are in place, risk management, risk governance, and regulatory compliance can be implemented in a more aligned and integrated manner. Figure 1: The cornerstones of risk transformation What vision drives the Organization? Business Model Operating Model culture What oversight ensures the strategy is executed? Governance Strategy What shared values guide the organization? Data Analytics and Technology What data, analytics and technology infrastructure enables execution? 1 How should execution be structured? Aligning risk and the pursuit of shareholder value: Risk transformation in financial institutions, 2013, Deloitte Implementing risk transformation in financial...
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...UNDERGRADUATE REGULATIONS & SYLLABUSES 2014 - 2015 THE FACULTY OF SOCIAL SCIENCES TABLE OF CONTENTS MESSAGE FROM THE DEAN ............................................................. 3 UNDERGRADUATE PROGRAMMES ................................................ 4 ACADEMIC CALENDAR 2014-2015 ................................................ 5 DEFINITIONS ...................................................................................... 13 GENERAL INFORMATION & REGULATIONS .............................. 14 General Regulations for Bachelor of Science Degrees 14 Special Regulations for Degrees in Hospitality and Tourism Management........................................................... 27 Franchise Agreements .......................................................... 27 EVENING UNIVERSITY -GENERAL INFORMATION & REGULATIONS ................................................................................... 28 General Regulations for Bachelor of Science Degrees 28 General Regulations for Diploma Programmes ............ 36 General Regulations for Certificate Programmes ......... 37 STUDENT PRIZES .............................................................................. 38 CODE OF CONDUCT ........................................................................ 39 UNIVERSITY REGULATIONS ON PLAGIARISM .......................... 40 THE ACADEMIC SUPPORT/ DISABILITIES LIAISON UNIT (ASDLU) ..............................................................................................
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...Maintenance Management System— Aviation (TAMMS-A) This revision-o o o Adds an Aircraft Transfer Decision Table (chap 1). Converts the removal/achievement codes back to failure codes (chap 1). Adds procedures for the Unit Level Logistics System-Aviation (chaps 1, 2, 3, and 4). Introduces DA Form 2408-14-1 (Uncorrected Fault Record Aircraft) (chap 2). DA Form 2408-14 (Uncorrected Fault Record) will no longer be used for aviation equipment. Incorporates Standard Army Maintenance System procedures (chap 3). Adds procedures for documentation of component repair at Aviation Intermediate Maintenance and depot levels of maintenance (chap 3). Adds phase maintenance and periodic inspection documentation procedures (chap 3). Adds information on migrating automated DA Form 2410 (Component Removal and Repair/Overhaul Record) data (chap 3). Changes DA Form 2410 and instructions. Therefore, the U.S. Army Aviation and Missile Command’s Guide/Workbook for the DA Form 2410, The Army Maintenance Management System Aviation (TAMMS-A), October 1992, is obsolete (chap 3). Adds instructions for DA Form 2408-16 (Aircraft Component Historical Record) and DA Form 2410 to track aircraft survivability equipment electronic countermeasures and avionics systems Line Replaceable Units that have software installed (chaps 3 and 4). Incorporates the forms and records instructions published in TB 1-2840-24820-2 (One Time Inspection and Conversion of Forms and Records for T700, 701, and 701C Series Gas Turbine Engines)...
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... taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the publisher. This publication is a creative work fully protected by all applicable copyright laws, as well as by misappropriation, trade secret, unfair competition, and other applicable laws. The authors and editors of this work have added value to the underlying factual material herein through one or more of the following: unique and original selection, coordination, expression, arrangement, and classification of the information. For product information and technology assistance, contact us at Gale Customer Support, 1-800-877-4253. For permission to use material from this text or product, submit all requests online at www.cengage.com/permissions. Further permissions questions can be emailed to permissionrequest@cengage.com While every effort has been made to ensure the reliability of the information presented in this publication, Gale, a part of Cengage Learning, does not guarantee the accuracy of the data contained herein. Gale accepts no...
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...Deardorff's Glossary of International Economics - A - Above the line |In balance of payments[->0] accounting, this refers to those transactions that are included in calculating the balance of payments surplus[->1] or deficit. Transactions below the line, typically official reserve transactions[->2] and sometimes short term capital flows[->3], are not included. | Absolute advantage |The ability to produce a good at lower cost, in terms of real resources, than another country. In a Ricardian model[->4], cost is in terms of only labor. Absolute advantage is neither necessary nor sufficient for a country to export a good. See comparative advantage[->5]. | Absolute advantage trade policy |The idea, advocated by opponents of globalization[->6], that a country should import only goods in which other countries have an absolute advantage[->7], particularly goods that the importing country cannot (or cannot "reasonably") produce itself. | Absolute Purchasing Power Parity |See purchasing power parity[->8]. | Absorption |Total demand for final goods and services by all residents (consumers, producers, and government) of a country (as opposed to total demand for that country's output). The term was introduced as part of the Absorption Approach[->9]. | Absorption approach |A way of understanding the determinants of the balance of trade, noting that it is equal to income minus absorption. Due to Alexander (1952)[->10] | Abundant |Available in large supply. Usually meaningful...
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...TEACHER’S MANUAL to accompany CASES AND MATERIALS ON TAXATION OF BUSINESS ENTERPRISES Second Edition By Glenn E. Coven Mills E. Godwin Professor of Law College of William and Mary Robert J. Peroni Robert Kramer Research Professor of Law The George Washington University Richard Crawford Pugh Distinguished Professor of Law University of San Diego AMERICAN CASEBOOK SERIES® ® WEST GROUP A THOMSON COMPANY ST. PAUL, MINN., 2002 CHAPTER 1 INTRODUCTION Note to prior users: The order of this chapter has been revised. Users who wish to skip the introductory material and begin with the check-the-box regulations may now begin with paragraph 1075. [¶ 1000] A. HISTORY OF THE CORPORATE INCOME TAX This paragraph briefly summarizes the history of the corporate income tax. Some instructors may want to note here that the top corporate income tax rate reached a zenith in 1951 of 52 percent, before being reduced in 1964 to 48 percent, in 1978 to 46 percent, in 1986 to 34 percent (except for corporations with taxable incomes within a specified range that are subject to a top effective marginal rate of 39 percent). The maximum rate was raised in 1993 to 35 percent but only for a relative handful of generally publicly owned corporations earning over $10 million annually. [¶ 1005] B. COMPUTATION OF C CORPORATION'S TAXABLE INCOME This paragraph discusses the computation of a C corporation's taxable...
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...TEACHER’S MANUAL to accompany CASES AND MATERIALS ON TAXATION OF BUSINESS ENTERPRISES Second Edition By Glenn E. Coven Mills E. Godwin Professor of Law College of William and Mary Robert J. Peroni Robert Kramer Research Professor of Law The George Washington University Richard Crawford Pugh Distinguished Professor of Law University of San Diego AMERICAN CASEBOOK SERIES® ® WEST GROUP A THOMSON COMPANY ST. PAUL, MINN., 2002 CHAPTER 1 INTRODUCTION Note to prior users: The order of this chapter has been revised. Users who wish to skip the introductory material and begin with the check-the-box regulations may now begin with paragraph 1075. [¶ 1000] A. HISTORY OF THE CORPORATE INCOME TAX This paragraph briefly summarizes the history of the corporate income tax. Some instructors may want to note here that the top corporate income tax rate reached a zenith in 1951 of 52 percent, before being reduced in 1964 to 48 percent, in 1978 to 46 percent, in 1986 to 34 percent (except for corporations with taxable incomes within a specified range that are subject to a top effective marginal rate of 39 percent). The maximum rate was raised in 1993 to 35 percent but only for a relative handful of generally publicly owned corporations earning over $10 million annually. [¶ 1005] B. COMPUTATION OF C CORPORATION'S TAXABLE INCOME This paragraph discusses the computation of a C corporation's taxable...
Words: 89224 - Pages: 357