...Case: Hamilton Wong, In-Charge Accountant Place yourself in Hamilton Wong’s position. Would you report all of your time worked on the Wille & Lomax audit? Why or why not? Do you believe that Lauren Hutchison behaved unethically by underreporting the time she worked on that engagement? Defend your answer. If we were placed in Hamilton Wong’s position, we would feel compelled to report the entirety of our time spent working on the Wille & Lomax audit. Although the practice of under-reporting hours, otherwise known as “eating time”, commonly takes place on audit engagements, especially at the junior levels, it is an extremely unethical act that can result in negative consequences for the firm later down the road. In Hamilton Wong’s position, we would feel obligated to report all of our hours, as it is our ethical responsibility to behave with integrity in our line of work. Beyond maintaining our own principles, the practice of under-reporting hours violates the rules regarding integrity within the AICPA Code of Professional Conduct. In our opinion, the potential short-term benefits of under-reporting our hours do not outweigh the potential risks of suspension or losing our job. In this case, Lauren Hutchison behaved very unethically by underreporting her time worked on the audit engagement. The act of “eating time” was made for completely selfish reasons, which were to make herself look superior in comparison to her peers and to impress her supervisors in light of a possible...
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...CONTEMPORARY AUDITING REAL ISSUES & CASES MICHAEL C. KNAPP SEVENTH EDITION MAKE IT YOURS! SELECT JUST THE CASES YOU NEED Through Cengage Learning’s Make It Yours, you can — simply, quickly, and affordably — create a quality auditing text that is tailored to your course. • Pick your coverage and only pay for the cases you use. • Add cases from a prior edition of Knapp’s Contemporary Auditing. • Add your course materials and assignments. • Pick your own unique cover design. We recognize that not every program covers the same cases and topics in your auditing course. Chris Knapp wrote his case book for people to use either as a core e book or as a supplement to an existing book. If you would like to use a custom auditing case book or supplement the South-Western accounting book you are currently using, simply check the cases you want to include, indicate if there are other course materials you would like to add, and click submit. A Cengage Learning representative will contact you to review and confirm your order. G E T S T A R T E D Visit www.custom.cengage.com/makeityours/knapp7e to make your selections and provide details on anything else you would like to include. Prefer to use pen and paper? No problem. Fill out questions 1-4 and fax this form to 1.800.270.3310. A Custom Solutions editor will contact you within 2-3 business days to discuss the options you have selected. 1. Which of the following cases would you like to include? Section...
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...CARLSBERG IN EMERGING MARKETS Case study – Essay III References Books Gupta, A.; Wakayama, T.; Rangan, S. (2012) Global Strategies for Emerging Asia; 1.Auflage; San Francisco (2012) Agtmael, A. (2007) The Emerging Markets Century: How a New Breed of World-Class Companies is Overtaking the World; 1.Auflage; New York (2007) Armstrong, G.; Kotler, P.; Saunders, J.; Wong, V. (2011) Marketing – Grundlage des Marketing; 5. Aktualisierte Auflage; München (2011) Arouri, M.; Jawadi, F.; Nguyen, D.(2010) The Dynamics of Emerging Stock Markets: Empirical Assessments and Implications; 1. Auflage; Heidelberg (2010) Bleischwitz, R.; Welfens, P; Zhang, Z..(2011) International Economies of Resource Efficiency.Eco-Innovation Policies for a Green Economy; 1.Auflage; Heidelberg (2011) Burgress, S.; Steenkamp, J. (2006) Marketing renaissance: How research in emerging markets advances marketing science and practice. International Journal of Research in Marketing; 23; p. 337- 356 (2006) Cassia, F.;Magno, F. (2010) Marketing issues for business-to-business firms entering emerging markets: an investigation among Italian companies in Eastern Europe (2010) IV Dawar, N.; Chattopadhyay, A. (2000) Rethinking Marketing Programs for Emerging Markets; Ontario (2000) Homburg, C.; Krohmer, H. (2009) Marketingmanagement. Strategie – Instrumente - Umsetzung – Unternehmensführung; 3. Auflage; Wiesbaden (2009)...
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...Eastern Asian Enterprise Structures and tlie Comparative Analysis of Forms of Business Organization Richard D. Whitley Abstract Richard D. Whitley Manchester Business School, Manchester, U.K. The economic success of different forms of business organization in East Asian countries emphasizes the variety of viable enterprise structures and suggests the need for a comparative analysis of how they develop and operate in different societal contexts. Major differences between East Asian business 'recipes' include the range of activities that are authoritatively coordinated, their pattems of development, the ways in which they are organized and controlled and the organization of inter enterprise relations. These differences suggest eight major dimensions on which dominant enterprise structures in different societies can be compared and how their development can be linked to major social institutions. Introduction Organization Studies 1990,11/1:047-074 © 1990 EGOS 0170-8406/90 0011-0003 $1.00 The economic success of Japanese firms over the past 40 years has emphasized the viability of alternatives to United States management structures and practices, as well as highlighting the limited generality of the business strategy-structure relationships identified by Chandler (Alford 1976; Kagono et al. 1985: 99-110; Maurice et al. 1986). Whereas it may have seemed reasonable in the 1960s and 1970s to regard Japanese organizational practices and forms as temporary stepping stones...
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...A CONTEMPORARY AUDITING REAL ISSUES AND CASES Seventh Edition Michael C. Knapp University of Oklahoma ; \ 1% SOUTH-WESTERN CENGAGE Learning- Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States CONTENTS SECTION 1 Comprehensive Cases 1 Case 1.1 Enron Corporation 3 Arthur Edward Andersen established a simple motto that he required his subordinates and clients to invoke: "Think straight, talk straight." For decades, that motto sewed Arthur Andersen & Co. well. Unfortunately, the firm's association with one client, Enron Corporation, abruptly ended Andersen's long and proud history in the public accounting profession. K Y TOPICS: history of the public accounting profession in the United States, scope of E professional services provided to audit clients, auditor independence, and retention of audit workpapers. ; Case 1.2 Just for FEET, Inc. 23 In the fall of 1999, just a few months after reporting a record profit for fiscal 1998, Just for Feet collapsed and filed for bankruptcy. Subsequent investigations by law enforcement authorities revealed a massive accounting fraud that had grossly misrepresented the company's reported operating results. Key features of the fraud were improper accounting for "vendor allowances" and intentional understatements of the company's inventory valuation allowance. K Y TOPICS: applying analytical procedures, identifying inherent risk and control risk E factors, need for auditors to monitor...
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...ORIGINAL RESEARCH PAPER Canadian and Australian Licensing Policies for International Medical Graduates: A Web-based Comparison P McGrath1, A Wong2, H Holewa1 1 International Program of Psycho-Social Health Research, CQU, Milton, Queensland, Australia 2 Department of Anaesthesia, McMaster University, Hamilton, Ontario, Canada Published: April 2011 McGrath P, Wong A, Holewa H Canadian and Australian Licensing Policies for International Medical Graduates: A Web-based Comparison Education for Health, Volume 24, Issue 1, 2011 Available from: http://www.educationforhealth.net/ ABSTRACT Context: The increasing global mobility of physicians and severe physician shortages of many countries has led to an increasing reliance on International Medical Graduates (IMGs) by countries including Australia and Canada. Objectives: A web-based comparison of licensing policies for IMGs in Australia and Canada to inform and improve policies in each country. Methods: The research involved identification of relevant government and medical regulatory bodies’ official websites documenting information on the licensing process for IMGs from each respective country; in-depth examination and comparison of the licensing processes outlined on these sites; and compilation of a comprehensive list of similarities and differences. Findings: While difficult entry requirements are imposed in Canada, once full registration is achieved IMGs have the same membership rights as Canadian medical graduates...
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...Zirin’s purpose of work is to inform his readers about the current issues in sports. The intended audience is the sports nation and everybody involved. This source educates the entire world on the seriousness of concussions. From children playing pee-wee football to adults playing in the NFL, concussions cause brain damage. They can cause a player to be inactive for a month, year, or a lifetime. In some very serious circumstances concussions may cause death. Zirin, Dave. "High Price of Concussions." Progressive Oct. 2010: 42. Wilson OmniFile Full Text Mega Edition. Web. 28 Oct. 2012. <http://vnweb.hwwilsonweb.com/hww/results_single_ftPES.jhtml>. 2 NFL commissioner Rodger Goodell is taking serious steps to make his players more safe. Coaches are looking at what Goodell is doing and are following him by example. Goodell feels that if coaches and players see how serious the problem is, they will find more and more ways to protect the youth. "Heads up! NFL Commissioner Rodger Goodell talks about the importance of protecting student athletes from traumatic head injuries." State Legislatures 37.2 (2011): 21. Gale Student Resources in Context. Web. 28 Oct. 2012. <http://ic.galegroup.com/ic/suic/MagazinesDetailsPage>. 3 E:60 is a segment conducted by the ESPN network. This network covers every single sport and is a very credible source. The purpose was to inform its viewers on the seriousness of concussions. By introducing second impact to viewers, it...
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...The impact of buyer-supplier relationship and purchasing process on the supply chain performance: a conceptual framework Melody J. Hsiao University of Sydney Sharon Purchase University of Western Australia Shams Rahman University of Sydney ABSTRACT Supply chain performance is a rapidly developing area of research. Many companies are trying to find tools for enhancing performance measures in response to turbulent business markets and for efficiently controlling their business activities. Little empirical research has been conducted on the performance of retail supply chain in Taiwan and other Asian countries. Two factors affecting current retail supply chains, buyer-supplier relationships and purchasing processes, and their antecedents that are relevant to this unique cultural environment will be investigated. The objectives of this research are: (1) to identify the determinants affecting the performance of the supply chain at the retail level; (2) to define the antecedents related to each determinant; and (3) to present the conceptual model for this particular context. This research will contribute by presenting a conceptual model for supply chain performance that is relevant to small and mediumsized businesses that predominate Taiwan. INTRODUCTION Supply chain management (SCM) is “a key strategic factor for increasing organizational effectiveness and for better realization of organizational goals such as enhanced competitiveness, better customer care and increased profitability”...
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...Human Resource Management Review 23 (2013) 105–113 Contents lists available at SciVerse ScienceDirect Human Resource Management Review journal homepage: www.elsevier.com/locate/humres Human resource information systems: Information security concerns for organizations Humayun Zafar ⁎ Department of Information Systems, Kennesaw State University, 1000 Chastain Road, MD 1101, Kennesaw, GA 30144, United States. a r t i c l e i n f o Keywords: Human resource information system Information security Information privacy Security policies Security legislation Security architecture Security training Risk analysis a b s t r a c t We explore HRIS and e-HR security by presenting information security fundamentals and how they pertain to organizations. With increasing use of enterprise systems such as HRIS and e-HR, security of such systems is an area that is worthy of further exploration. Even then, there is surprisingly little research in this area, albeit that extensive work is present in regard to HRIS privacy. While focusing on HRIS and e-HR security, we introduce aspects of HRIS and e-HR security and how it can be enhanced in organizations. A research model is also presented along with propositions that can guide future research. © 2012 Elsevier Inc. All rights reserved. 1. Introduction A human resource information system (HRIS) is an integrated computerized system used to acquire, store, manipulate, analyze, retrieve, and distribute pertinent...
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...and multiculturalism 1.2 ------------------------------------------------- Social work theories 1.3 ------------------------------------------------- Characteristics of social work 1.4 ------------------------------------------------- Social work in a multicultural society 1.5 ------------------------------------------------- Social change goals in multiculturalism 1.6 ------------------------------------------------- conclusion INTRODUCTION Multiculturalism is one of the biggest issues in Nigeria where the population is over 150 million with multi-faceted ethnic and cultural differences which pose major constraints on the socio-economic development of the nation. Wong (2006 cited in Udebunu, 2011) asserts that multiculturalism appreciates and recognizes, without ignoring or turning blind side to the presence of variety of cultural groups coexisting in a particular society. Rather than conjuring a common identity for widely dispersed groups, multiculturalism describes the coexistence of numerous cultures, without anyone dominating the other. More explicitly, Garba (2011) sees it as appreciating, tolerating and promoting multiple cultures and identities situated within the confines of a community. Today’s world is characterized by multiculturalism mainly due to the urban population flow. Major world commercial centres accommodate peoples of...
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...CHANGES IN EQUITY CONSOLIDATED CASH FLOW STATEMENT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FIVE YEAR SUMMARY ABBREVIATIONS CORPORATE INFORMATION BOARD OF DIRECTORS Executive Directors Mr KUOK Khoon Ean (Chairman and CEO) Mr LUI Man Shing (Deputy Chairman) Mr Madhu Rama Chandra RAO (CFO) Mr Gregory Allan DOGAN (COO) Non-executive Directors Mr HO Kian Guan Mr Roberto V ONGPIN Mr HO Kian Hock (alternate to Mr HO Kian Guan) Independent Non-executive Directors Mr Alexander Reid HAMILTON Mr Timothy David DATTELS Mr WONG Kai Man Mr Michael Wing-Nin CHIU Professor LI Kwok Cheung Arthur EXECUTIVE COMMITTEE Mr KUOK Khoon Ean (chairman) Mr LUI Man Shing Mr Madhu Rama Chandra RAO REMUNERATION COMMITTEE Mr WONG Kai Man (chairman) Mr KUOK Khoon Ean Mr Alexander Reid HAMILTON Professor LI Kwok Cheung Arthur NOMINATION COMMITTEE Mr KUOK Khoon Ean (chairman) Mr Madhu Rama Chandra RAO Mr Alexander Reid HAMILTON Mr WONG Kai Man Professor LI Kwok Cheung Arthur AUDIT COMMITTEE Mr Alexander Reid HAMILTON (chairman) Mr...
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...MARMA SHASTRA AYURVEDA BIOENERGETICS MARMA SHASTRA Ayurveda Bio-Energetics Written and Compiled by Michael James Hamilton, LAC Copyright © 2007; Michael James Hamilton, LAC 2nd Edition Copyright © 2011 All rights reserved. Reproduction of any kind without prior written permission of the compiler is prohibited. MARMASHASTRA ©2011 by Michael Hamilton, LAC. www.lotusspace.com ACKNOWLEDGEMENTS I give gratitude to Dr. Suhas Kshirsagar and Dr. Thomas Yarema for their teachings; to my mother for her guidance; my readers for the hope to expand this knowledge; the ultimate reality for always being there even when I do not always realize it. dew rise clouds fall rain wash pain all MAHALO i MARMASHASTRA ©2011 by Michael Hamilton, LAC. www.lotusspace.com This work presents the human bio-energy model (anthropocosm: cosmic human being) as profoundly observed in Ayurvedic medicine. According to ancient Vedic texts (and later through Tantric and Taoist traditions), the energetic, or subtle, body is the foundation of the food, or coarse body, and the bridge between the physical and causal realms. Therefore, the structure of the subtle energetic body provides an intended means for human spiritual development, or evolution (which enables humanity to fulfill its purpose as a conduit between heaven and earth, hence transforming into an entity more subtle, and original). The text’s primary purpose is to present oriental bio-energetic theory, and second, to bridge...
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...International Journal of Business and Management December, 2008 An Analysis of Business Challenges Faced by Foreign Multinationals Operating the Chinese Market Jianlian Wu International Management, University of Nottingham Ningbo 315100, China E-Mail: zlixcwj1@nottingham.edu.cn, qqnamei@163.com Abstract China’s rapid economic growth has presented numerous opportunities and challenges for foreign firms there. Many large corporations have established a China centre to coordinate and control their operations in the country. As firms have increased their presence in China, their concerns are increasingly focused on implementing successful management practices and strategies. This article describes the challenges and difficulties that multinational companies faced in Chinese market. It analyses roles played by the human resource function in these China, culture differences, social environment and other factors. Keywords: Challenge, Multinationals, Chinese market 1. Introduction Over the last few decades, the process of globalization has created unprecedented opportunities for global business investment and trade. Many multinational companies are attempting to expand their business international by many entry strategies such as joint venture and subsidiary. While China, with over 1.3 billion population and 9.6 million square kilometers (China Popin, 2008) has become a valuable land for foreign multinational companies. They try to enter the Chinese market by using many...
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...International Journal of Business and Management December, 2008 An Analysis of Business Challenges Faced by Foreign Multinationals Operating the Chinese Market Jianlian Wu International Management, University of Nottingham Ningbo 315100, China E-Mail: zlixcwj1@nottingham.edu.cn, qqnamei@163.com Abstract China’s rapid economic growth has presented numerous opportunities and challenges for foreign firms there. Many large corporations have established a China centre to coordinate and control their operations in the country. As firms have increased their presence in China, their concerns are increasingly focused on implementing successful management practices and strategies. This article describes the challenges and difficulties that multinational companies faced in Chinese market. It analyses roles played by the human resource function in these China, culture differences, social environment and other factors. Keywords: Challenge, Multinationals, Chinese market 1. Introduction Over the last few decades, the process of globalization has created unprecedented opportunities for global business investment and trade. Many multinational companies are attempting to expand their business international by many entry strategies such as joint venture and subsidiary. While China, with over 1.3 billion population and 9.6 million square kilometers (China Popin, 2008) has become a valuable land for foreign multinational companies. They try to enter the Chinese market by using many...
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...Early Childhood Research Quarterly 19 (2004) 375–397 The early childhood classroom observation measure Deborah Stipek∗ , Patricia Byler School of Education, Stanford University, 485 Lasuen Mall, Stanford, CA 94305-3096, USA Abstract This study assesses a new measure of early childhood classroom practice in 127 kindergarten- and first-grade classrooms. The measure was designed to be appropriate for classrooms serving children from the age of 4–7 years. It assesses the nature and quality of instruction as well as the social climate and management of the classroom. Two separate scales assess the degree to which constructivist, child-centered and the degree to which didactic, teachercentered instructional practices are implemented. Findings indicate that the measure produced reliable scores and meaningful, predictable associations were found between scores on the observation measure, on the one hand, and teachers’ self-reported practices, teaching goals, relationships with children, and perceptions of children’s ability to be self-directed learners, on the other. © 2004 Elsevier Inc. All rights reserved. Keywords: Early childhood; Classroom observation; Teaching; ECCOM; Measure 1. Introduction Political and public concerns about improving education have been fueled recently by reports highlighting the number of students, particularly from economically disadvantaged homes, who fail to achieve minimum academic standards. The National Center for Educational Statistics (2002)...
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