...Three high-end CPA firms as experience in diversity, humble and patient competitors with over 30 years of establishment in the country Personnel Receptionist/Reservations has over 10 None years working history, speak Spanish and English Finance Excellent growth in sales revenue Limited resources compared to CPA firms with over 30 years establishment R&D Continuing efforts to keep updated on taxes High-end firm has separate and other local accounting issues that clients tax CPAs that specialize in may benefit from those areas only External Factors Opportunities Threats Consumer/Social Small businesses in Georgia are growing due Some consumers may prefer to the economy; businesses prefer handling brand name CPA firms with their own accounting records and cannot over 30 years of history afford the high-end CPA firms being established Continued: Competitive Professional Certified Public Accountants High-end CPA firm may try that offer unique services to incorporate same unique Continued: features, we do not have any patents Technological Possess local software that is user friendly High-end firm may afford for clients to network their electronic accounting program Economic Consumer income medium to high, Consumers may prefer the our services is user-friendly and meets their high-end CPA to do all their affordability accounting and bookkeeping Legal/Regulatory High-end CPA firms have had issues...
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...CHAPTER 1 The Problem Introduction Small-scale business, small-scale industry and small-scale entrepreneurship are used interchangeably to mean a small-scale industry firm. Its deliberation was to refer to the operational definition. Therefore, small businesses are common in many countries, depending on the economic system in operation. A reasonable number of business establishments for instance, small-scale enterprise of different sizes and nature in Nigeria at large and Benue State in particular have accounting system of recording their business transactions. There is no universally accepted definition of small-scale enterprise (S.S.Es) because; the classification of business into small or large scale is subjective. Rather, each country tends to define this category of enterprises depending on the scope and range of activities covered by them and the amount of capital required of them to finance their operations in a particular market economy they are set up particularly, the level of a country is development largely determines the scope and range of activities and the capital base requirement of the small-scale enterprise operating therein. In countries such as Nigeria, United State of America, Britain and Canada, small-scale business in defined in terms of annual turnover and the number of paid employees. In Nigerian for instance, the definition of small-scale enterprises has varied from time to time and according to institution as in other countries. Also, small-scale...
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...services to the participants. The Nutritionists are classified in three categories. These categories are CPA 1, 2 and 3 based on the level of education and experience. A CPA 1 minimum qualification is High School diploma or GED and one year of experience working with children and families. Or any one of the following: Associate’s Degree (AAS) in an appropriate health science related field with a minimum of six credit hours in nutrition. The program has two CPAs 1. Antonio Pena has a B.S in Public Health. Asseth Bowes has an AAS in Public Health. The CPA’s duties are conducting nutrition and breastfeeding assessment, provide participant-centered counseling initiate breastfeeding and establish milk supply. Prescribe, tailor, authorize, issue and reissue food packages that do not require medical documentation. Identify and refer participants to another CPA when an issue or concern is beyond the staff person’s scope of practice. A CPA 2 preferred education is Bachelor’s degree in nutrition, Dietetic Technician Registered (DTR). Or any one of the following: Bachelor’s degree in an appropriate health- related field with at least six credit hours in nutrition, a Registered Nurse (RN) with Bachelor of Science in Nursing (BSN). The program has three CPAs 2 with a BS in nutrition, Aime Imbo, Uma Parastain, and Josefina Gomez. The duties of CPA2 are all of the duties for a CPA 1 plus the following: Prescribe, tailor, authorize, issue and reissue all food packages. Review and approve...
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...immediately whisked away into unfamiliar territory on an adventure that would change my life forever. Months earlier at the ripe age of ten, I had been chosen to live with a host family for a month in Costa Rica. For months, I eagerly learned about the country itself, the Spanish culture, language, and food. Nothing, however, could have prepared me for the culture shock I was about to endure. On the same day I arrived in San Jose, my host family took me on a week long vacation and separated me from my friends and teacher. I quickly learned my host family spoke minimal English and the months of Spanish weren’t helping in our communication. I was car sick, tired, and missing home already. Right after a particular incident where a monkey stole my mango I had just plucked from a tree, I thought to myself, “Remind me why I decided to leave the comfortable and familiar for something completely alien to me in every way?” As the weeks progressed, I was reunited with my fellow classmates and regained my mental strength. Even at that young age, I learned a great deal about my identity and what cultural differences truly meant. My host family was completely strange to me: Steve Erkel’s voice was replaced with a Spanish imposter, my bed collapsed several times throughout the night, there was a hole in the roof for trees to grow and hang wet laundry, and they actually ate dinner at noon. Despite these differences in values, behaviors and social customs, I realized that we were essentially...
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...Code of Professional Ethics and Conduct Code of Professional Ethics and Conduct The AICPA adopted a Code of Professional Ethics and Conduct made up of various rules to provide guidance to members on the performance of their professional responsibilities (Strayer, 2011). All of the rules set forth by the CPA are enforceable under the AICPA bylaws. These bylaws enforced by the Joint Ethics Enforcement Program which is sponsored by the AICPA and individual state societies for CPA’s. For the sake of this paper we will be looking at four individual case studies pertaining to rule 102 – integrity and objectivity, rule 201 – general standards, rule 202 – compliance with standards, and rule 501 – acts discreditable. Each case covers a violation of one or more of the rules and the enforcement actions taken against the individuals in violation. In 2005, David C Volpe of Stoughton, MA, acting chief financial officer and consultant of Chancellor Corp was found in violation of this rule as well as rule 501, acts discreditable. His actions pertaining to rule 102 were “directly or indirectly made or caused to be made materially false or misleading statements, or omitted to state or caused another to omit or to state material facts necessary in order to make Chancellor Corp’s financial statements not misleading to the outside auditors” (AICPA, 2005). These actions pertain to Chancellor’s financial statements...
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...ACCOUNTING CHALLENGES: A Global Perspective Amber Welch May 17, 2014 BU481 Introduction Herbie Hancock once said, “Globalization means we have to re-examine some of our ideas, and look at ideas from other countries, from other cultures, and open ourselves to them. And that’s not comfortable for the average person”. Globalization pivots on the strength of the business behind it, the focused efforts by accounting and manageability of an industry of leadership, and standards that when faced with challenge, must meet the rising needs of the world. Born from the necessity of standardization, the hurdles of international business, and the wave pool that is the global economy, today, accounting at all levels faces challenges unlike any ever seen in history. To understand how to continue to move forward and face these challenges, it is important to first examine the standards in accounting, and to explore the differences in U.S. standards versus worldwide standards. To look at the development process and the governing bodies surrounding this change, and then examine what change will bring, and whether it is attainable. For continued growth, understanding the modern realm of international business and the changes being seen in accounting leadership as well as the growth of technology, and the mounting concern for ethics in the world environment is as vital as any other component. It is important to explore the economy of the United States versus the world, the impacts of...
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...Chapter 1 Ethical Reasoning: Implications for Accounting Ethics Reflection PENN STATE CHILD ABUSE SCANDAL: A CULTURE OF INDIFFERENCE What motivates an otherwise ethical person to do the wrong thing when faced with an ethical dilemma? Why did Joe Paterno and administrators at Penn State University look the other way and fail to act on irrefutable evidence that former assistant football coach Jerry Sandusky had raped and molested young boys, an offense for which Sandusky currently is serving a 30- to 60-year sentence? According to the independent report by Louis Freeh that investigated the sexual abuse, four of the most powerful people at Penn State, including president Graham Spanier, athletic director Timothy Curley, senior vice president Gary Schultz, and head football coach Joe Paterno, sheltered a child predator harming children for over a decade by concealing Sandusky’s activities from the board of trustees, the university community, and authorities. The Freeh report characterizes the inactions as lacking empathy for the victims by failing to inquire as to their safety and wellbeing. Not only that, but they exposed the first abused child to additional harm by alerting Sandusky, who was the only one who knew the child’s identity, of what assistant coach Mike McQueary saw in the shower on the night of February 9, 2001.1 McQueary testified at the June 2012 trial of Sandusky that when he was a graduate assistant, he walked into the locker room and heard sounds of slapping...
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...Far Eastern University Institute of Accounts, Business and Finance “DASH Advertising Agency” Time period: 3 to 6 months with a budget of 20 million RIZZELE RAZON Introduction I. Overview of Advertising Plan A. Industry Trends Education in the Philippines has undergone several stages of development from the pre-Spanish times to the present. In meeting the needs of the society, education serves as focus of emphases/priorities of the leadership at certain periods/epochs in our national struggle as a race. Higher education in the Philippines is characterized by the diversity of its origin, plurality in its mission and regional accessibility. However, higher-education institutions established during the Spanish period were more monolithic and Catholic in orientation. It was only under American rule that there was diversity, plurality and greater regional accessibility. In the desire to have a sound democratic foundation, consistent with the tenets of democracy, the expansion of state higher education was equally matched by the growth of secretarian-sponsored higher-education institutions of both Catholic and Protestant persuasion. Higher education in Philippines began with the establishment of the University of Santo Tomas (UST) in 1611. With the founding of UST, it can be claimed that private higher education in the country preceded the state higher-education institutions were established before the arrival of the American: the University of San...
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...U.S. Customs and Border Protection From Wikipedia, the free encyclopedia Jump to: navigation, search U.S. Customs and Border Protection Common name U.S. Customs and Border Protection Abbreviation CBP U.S. Customs and Border Protection patch.png Patch of CBP U.S. Customs and Border Protection logo.png Logo of the U.S. Customs and Border Protection CBP Badge.jpg CBP officer badge Agency overview Formed March 1, 2003 Preceding agencies Some functions of the United States Department of Agriculture Immigration inspectors and the United States Border Patrol Functions of the United States Customs Service Employees 62,450+ (2016) Annual budget $13.56 billion (2016) Legal personality Governmental: Government agency Jurisdictional structure Federal agency USA General nature Federal law enforcement Civilian agency Operational structure Headquarters Ronald Reagan Building Washington, D.C. Federal Law Enforcement Sworn Officers 45,741 Agency executives R. Gil Kerlikowske, Commissioner Kevin K. McAleenan, Deputy Commissioner Parent agency U.S. Department of Homeland Security Website www.cbp.gov Customs and Border Protection (CBP) is the largest federal law enforcement agency of the United States Department of Homeland Security charged with regulating and facilitating international trade, collecting import duties, and enforcing U.S. regulations, including...
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...Abstract International Accounting Standards are not always implemented into companies around the globe. Most industrialized countries have their own organizations, such as the United States Financial Accounting Standards Board, that govern their accounting standards. This can cause major difficulties for multi-country corporations, as well as confusing for investors who are trying to compare company financials. To rectify this problem, the SEC has prepared a roadmap that proposes requiring all U. S. companies to implement an improved version of International Financial Reporting Standards as soon as 2014. What would be required to implement these changes? Are accountants today ready and able to implement these news standards or will continuing education be vital to prepare them? If the U. S. takes on these changes, are other countries willing and able to implement changes as well? What will be accomplished with the implementing of a more universal system? Implementing International Financial Reporting Standards As the countries of the world become increasingly interdependent, language barriers must be transcended in order to promote adequate communication. This is true not only of spoken language, but also of accounting, which is commonly known as the language of business (Spiceland, Sepe & Nelson, 2011, p. 4). Global commerce has sounded the call for financial entities worldwide to speak one common language. Historically, the standardization of accounting...
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...Abstract Bernie Madoff’s investment business began as a side business that he started to manage investments for family and friends. Through word of mouth, he began attraction outside investors and Bernard L. Madoff Investment Securities was formed. However, a few people were not fooled and saw the danger behind the facade. A few people heeded the warning sign that were evident all around Madoff. They filed reports with the SEC on several occasions but they were too inexperienced to look deeper. In the end the story holds us not because of the engrossing details of the scam, but because of its human element. Madoff emerges here not as some master criminal, but as a sad man who sad man of weak character who committed one of the crimes of the century, instead of simply telling the truth. His story is not the story of ridiculous greed but more the picture of our unlimited aptitude for self-delusion. Bernard L. Madoff was arrested in December 2008 for defrauding thousands of individuals and organizations of billions of dollars for over two decades. The part of Madoff’s investment advisory company involved in private-investment or assess-management was where all of his illicit activities were carried out. In fact, most employees had no ideal he was stealing from his clients. Madoff had perpetrated an outsized Ponzi scheme, a Brobdingnagian con game (Lewis, 2012). In March 2009, Madoff pleaded guilty of soliciting funds to buy securities and failing to invest the money...
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...Quick Guide Job-Hunt ® Linkedin for new Graduates By Laura Smith-Proulx Executive Director of An Expert Resume US News & World Report Top Site for Finding Work Job-Hunt.org FOLLOW @JobHuntOrg Like JobHuntOrg JOin Linkedin Job-Hunt Help Group Forbes Best of the Web for Job Hunting Job-Hunt.org PC Magazine Best of the Internet for Careers Job-Hunt.org Job-Hunt® is a registered trademark of NETability, Inc. © 2012, NETability, Inc. All rights reserved. Not for commercial use or modification without prior written permission. Quick Guide: LinkedIn for New Graduates www.job-hunt.org Table of Contents Chapter 1: Why Use LinkedIn? .................................................................................................... 1 Chapter 2: Getting Started.............................................................................................................2 Chapter 3: Using LinkedIn Effectively .........................................................................................5 Chapter 4: How to Continually Leverage LinkedIn..................................................................12 Chapter 5: How to Maximize Your Use of LinkedIn.................................................................14 Chapter 6: LinkedIn for Your Career ..........................................................................................15 © 2012, NETability, Inc. All rights reserved. Not for commercial use or modification without prior written...
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...Licensed to: iChapters User Licensed to: iChapters User Fraud Examination, Fourth Edition W. Steve Albrecht Chad O. Albrecht Conan C. Albrecht Mark F. Zimbelman VP/Editorial Director: Jack W. Calhoun Editor-in-Chief: Rob Dewey Sr. Acquisitions Editor: Matt Filimonov Associate Developmental Editor: Julie Warwick Editorial Assistant: Ann Mazzaro Marketing Manager: Natalie Livingston Marketing Coordinator: Nicole Parsons Content Project Management: PreMediaGlobal Sr. Manufacturing Buyer: Doug Wilke Production House/Compositor: PreMediaGlobal © 2012, 2009 South-Western, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored, or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, 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. For product information and technology assistance, contact us at Cengage Learning Customer & Sales Support, 1-800-354-9706. For permission to use material from this text or product, submit all requests online at www.cengage.com/permissions Further permissions questions can be e-mailed to permissionrequest@cengage.com Library of Congress Control Number: 2010940986 ISBN-13:...
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...2. Executive summary • Two countries researched for potential market entry of Silkwood Wines, using macro-environmental (PEST) analysis, are Argentina and New Zealand. • Argentina is an attractive market for winemakers from ‘target-market’ point of view, but it is not a good time to commence exporting to this country. Unfavourable political and economic situation are the strongest factors that influence this decision. High physical, psychic, cultural and linguistic distances from Australia represent additional potential complications. • New Zealand on the other hand offers less opportunity for profits, but being physically, psychically, culturally and linguistically close to Australia, with a favourable applicable tariff rates and historically good relationship, it is a safe option. • American slightly positive GDP growth in the last quarter and some other latest statistics indicate that the worst times relating to world financial crisis is in the past. Nevertheless, world’s economists are prognosticating that long time is needed for full recovery. Some countries are still in recession and Argentina is battling hard to come out as a winner. Higher risks are associated with these hard times, thus a safer option is recommended. • Taking all this into consideration and the facts that Silkwood Wines are inexperienced in exporting and have limited human and financial resources, I recommend New Zealand as the best country for initial entry. With characteristics above described...
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... The internet is a great source in which to expand globally. The first important step is to look for your organizations import and export opportunities. Being able to market in countries which have more strength against the American dollar will enable more export chances and the individuals which live in those countries can buy more. In this paper, I will be discussing Mexico as the country in which to expand into. When deciding to expand into any country, it is always a good idea to locate and hire a good well known corporate Business Attorney, CPA, Accountant and a Consultant, within that country to help guide your organization in the right direction with the laws and regulations. It is important to learn and understand fully the commercial laws, civil laws, copyright laws, labor laws, trade dispute laws, union laws, tax laws, contract laws, documentation laws, and import/export laws. In Mexico the language spoken is Spanish, yet many of the educated business men and women do speak and read English. The currency is called the peso....
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