...Generally Accepted Auditing Standards 43 AU Section 150 Generally Accepted Auditing Standards (Supersedes SAS No. 1, section 150.) Source: SAS No. 95; SAS No. 98; SAS No. 102; SAS No. 105; SAS No. 113. Effective for audits of financial statements for periods beginning on or after December 15, 2001, unless otherwise indicated. .01 An independent auditor plans, conducts, and reports the results of an audit in accordance with generally accepted auditing standards. Auditing standards provide a measure of audit quality and the objectives to be achieved in an audit. Auditing procedures differ from auditing standards. Auditing procedures are acts that the auditor performs during the course of an audit to comply with auditing standards. Auditing Standards .02 The general, field work, and reporting standards (the 10 standards) approved and adopted by the membership of the AICPA, as amended by the AICPA Auditing Standards Board (ASB), are as follows: General Standards 1. The auditor must have adequate technical training and proficiency to perform the audit. 2. 3. The auditor must maintain independence in mental attitude in all matters relating to the audit. The auditor must exercise due professional care in the performance of the audit and the preparation of the report. Standards of Field Work 1. The auditor must adequately plan the work and must properly supervise any assistants. 2. The auditor must obtain a sufficient understanding of the entity and its environment, including...
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...NAVAL POSTGRADUATE SCHOOL MONTEREY, CALIFORNIA THESIS ANTHRAX VACCINE AS A COMPONENT OF THE STRATEGIC NATIONAL STOCKPILE: A DILEMMA FOR HOMELAND SECURITY by Thomas L. Rempfer December 2009 Thesis Advisor: Second Reader: Stanley Supinski Dean Lynch Approved for public release; distribution is unlimited THIS PAGE INTENTIONALLY LEFT BLANK REPORT DOCUMENTATION PAGE Form Approved OMB No. 0704-0188 Public reporting burden for this collection of information is estimated to average 1 hour per response, including the time for reviewing instruction, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information. Send comments regarding this burden estimate or any other aspect of this collection of information, including suggestions for reducing this burden, to Washington headquarters Services, Directorate for Information Operations and Reports, 1215 Jefferson Davis Highway, Suite 1204, Arlington, VA 22202-4302, and to the Office of Management and Budget, Paperwork Reduction Project (0704-0188) Washington DC 20503. 1. AGENCY USE ONLY (Leave blank) 4. TITLE AND SUBTITLE 2. REPORT DATE December 2009 3. REPORT TYPE AND DATES COVERED Master’s Thesis 5. FUNDING NUMBERS Anthrax Vaccine as a Component of the Strategic National Stockpile: A Dilemma for Homeland Security 6. AUTHOR(S) Thomas L. Rempfer 7. PERFORMING ORGANIZATION NAME(S) AND ADDRESS(ES) Naval Postgraduate School Monterey, CA 93943-5000...
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...Pagination and Page Header: See APA p. 288. Use the “header and footer feature” in Microsoft Word. See Appendix A for directions. APA Writing Style 1 APA requires a Running Head for publication. See APA, p. 296, section 5.15. The title is in upper and lowercase letters, centered between the left and right margins and positioned in the upper half of the page (See APA, p. 296) An example is available on p. 306 (please note the example has different requirements, this is only to be used for illustration of where to begin the title) APA Writing Style and Mechanics Student Name University of Phoenix Include Course Number and Title for the course in which you are enrolled. GEN/300: Skills for Professional Development Faculty Name and Title February 18, 2004 UOP REQUIRED TITLE PAGE Centered on the page (as shown above), include in this order: • Title of Paper (Mixed upper and lower case letters; centered, see APA p. 296) • Your Name (first and last, do not include academic or license information, i.e., BSN, RN) • University of Phoenix • Course Number and Course Title • Facilitator’s Name and Title (first and last, with academic title, i.e., MSN, MBA, PhD) • Date Submitted **All lines are double-spaced (no single or triple-spacing) throughout the entire document. The standards outlined in this sample paper are within APA guidelines; however, your instructor may have additional requirements. APA Writing Style APA does not permit use of the word “Introduction”...
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...feel free to contact any member of our Employee Attitudes Task Force for further questions or clarifications. Question 1: One question I’d like your team to consider is whether we should care about employees’ attitudes. Although a satisfied workforce is one of our strategic goals, we need to be sure, before we contemplate specific actions, that such actions are warranted. In order to determine whether we should care about employees’ attitudes, our group conducted a correlation between overall job satisfaction and average performance. We found that there was a statistically significant correlation of 0.359 between the two. Therefore, it is important that Pluto Candy Company should care about its employees’ attitudes. Refer to appendix A for detailed data analysis. Question 2: How does the job satisfaction level of our employees compare to those of comparable organizations? Are we high or low? From the data given to us by benchmark organizations, we determined that job satisfaction in Pluto Candy Company varies with respect to other benchmark organizations. Pluto Candy Company has higher levels of job satisfaction in terms of the work itself (JDIW)....
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...BARANGAY PINAGBUHATAN, PASIG CITY Presented to the Faculty of the College of Nursing Pamantasan ng Lungsod ng Pasig Kapasigan, Pasig City In Partial Fulfillment of the Requirements in Related Learning Experience 107 BSN IV – OREM BATCH 2012 Clinical Instructors Kenneth E. Librea, RN Zussette O. Villar, RN, MAN Lawrence Ignatius M. Pamintuan, RN February 2012 ACKNOWLEDGEMENT This study would not be possible without the help and support of the following people to whom the researchers would like to extend their sincerest appreciation and deepest gratitude: The Almighty God, for the knowledge, wisdom, strength and love that He unconditionally bestowed on the group. This community diagnosis has been done according to His will. Professor Maria Luisa H. Lopez, for the patience and efforts she has exerted in planning this study; for the motivation and words of wisdom that pushed the students into working hard; for the assistance, knowledge and information that guided the actions of the group; and lastly, for her professional and motherly approaches which both disciplined and encouraged the students. Prof. Zussette O. Villar, Prof. Lawrence O. Pamintuan, and Prof. Kenneth E. Librea, for their diligence and hard work in guiding the students throughout the span of the community immersion; for the friendship and seniority that they offered to the students; and for extending their time and efforts in criticizing the works of the students towards continuous improvement...
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...Portfolio of Reflective Cultural Practice Assignment Contents Page Portfolio of Reflective Cultural Practice Assignment 1.1. Introduction In recent times, there has been seen an increased change in the composition of the workforce in organisations because of the rapidly growing globalisation which has made the world increasingly more interrelated (SOURCE). Therefore most business’s around the world including the hospitality and tourism industry need to enter into a cross-cultural alliance to become more effective due to globalisation having a significant impact on the personal characteristic in the workforce because of the increasing cultural diversity (Lloyd and Hartel, 2010). Ferraro (2005) argues that globalisation is not just a passing trend but has submerged acting as a replacement for the cold war system. Therefore this reflective portfolio aims to explore some of the theories surrounding cross-cultural behaviour in order to relate and understand the behaviours of the cultures in respectively Denmark and the US. However in order to do so, a definition of the meaning culture will be primarily discussed and what stereotypes Denmark and the US the authors carries toward both countries. Through the analysis and the information gathered from the theories, potential opportunities and difficulties will be identified between the two countries cultural diversity in relation to motivation, teams, communication channels and conflict and dispute resolution. Lastly...
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...The Hershey Company Presents Bucket of Chocolate The Hershey Company Presents Bucket of Chocolate Table of Contents Situational Analysis Executive Summary 4-5 Introduction 5-6 Industry Analysis 7 Product Category 7 Nature of Demand 7 Product Life Cycle 8 Top Competitors 9 Company Analysis 9 The Hershey Company Background 9-10 The Hershey Company Mission Statement 10 The Hershey Company SWOT Analysis 10-16 Competition 17 Nestlé Background & SWOT Analysis 17-21 Mars Background & SWOT Analysis 21-25 Objectives for the New Product Plan 25-29 Segmenting, Targeting, Positioning 29 Segmenting 29-30 Demographic 30-32 Geographic 32-33 Psychographic 33 Behavioral 34 Target Market 34-35 Positioning 35 Marketing Mix Product Decisions 36 Product Description/Classification 36 Branding, Packaging, and Labeling 37 Hershey’s New Product vs. Hershey’s Existing Products 38 Hershey’s Bucket of Chocolate vs. Competitors 38-39 Price Decisions 39 Pricing Strategy 39-40 Hershey’s Bucket of Chocolate vs. Competitors 40-42 Place Decisions 43 Distribution Channel and Physical Distribution 43 Distribution Intensity 43-44 Placement Decisions Fit Positioning and Pricing Goals 44-45 Hershey’s In-Store Placement vs. Competitors...
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...Journal of Undergraduate Psychological Research 2008, Vol. 3 The Effects of Different Types of Music on Cognitive Abilities Laurel Harmon, Kristen Troester Taryn Pickwick, Giovanna Pelosi Western Connecticut State University A variety of research has been conducted on the effects of different types of music on cognitive abilities. Many of these studies are based upon the Mozart Effect, which claims that listening to classical music has an advantage over other types of music on learning. This study consists of two experiments which tested 54 college students ages 18-50. In Experiment 1, we hypothesized that participants exposed to Mozart would score significantly higher on a listening comprehension test than those exposed to rock music or silence. In Experiment 2, we hypothesized that listening to rock music would result in lower reading comprehension test scores than classical music or non-music groups. An ANOVA test indicated that the results for both experiments were non-significant. The relationship between music and learning has been an area of interest for researchers for many years. Some studies have shown that music can enhance cognitive abilities (Hall, 1952), and others have shown that it can interfere with complex cognitive processes but not simple processes (Fogelson, 1973). In 2004, researchers conducted a study that presented the effect of Mozart’s music on learning. The effect demonstrated that there may be an important relationship between certain types...
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...Case Study, 8 – 2 Easy to spread Introduction Using information provided in The Marketing Pathfinder textbook, research carried out via an internet search and a formal interview with Hatuma Lime marketing manager (see Appendix 1 and 2) this assignment will analysis Case 8 – 2 Easy to spread, including answering the questions below. The Purchasing Decision 1. What are factors that a farmer in Taranaki will take into account before purchasing Hatuma Dicalcic Phosphate? Marton Site Logistics 2. Outline the logistic decisions that Hatuma Lime needs to make to set up the Marton site? Building Brand Equity 3. What does management need to do to build the Hatuma Dicalcic Phosphate brand equity? 1 The Purchasing Decision Price Point The farm paddock can be likened to the engine room of the farm, opting not to fertilise for more than one or two years can cause significant damage to a paddock. In 2009 rising cost of fertiliser and decreasing farm income forced farmers to compare the benefit of fertilising paddocks or reducing stock numbers to maintain (Smith, 2009). Phosphate consumption has been steady in recent years at around 140,000 tonnes, indicating good sales for fertiliser companies (Fertiliser Matters, 2015). Hatuma Dicalcic Phosphate marketing manager Aaron Topp feels that high analysis fertilisers have out priced themselves. Dicalcic phosphate (DP) uses 50% less phosphate and is therefor cheaper to produce and purchase (personal communication, October...
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...By Raphael Strauss Friday 12th April Word Count: 2201 (3743). By Raphael Strauss Word Count: Friday 12th of April, 2013 By Raphael Strauss Friday 12th April Word Count: 2201 (3743). By Raphael Strauss Word Count: Friday 12th of April, 2013 Advertising effectiveness Advertising effectiveness MKT5A5 – Advertising and Media in the Marketing Environment Gordon Bowen MKT5A5 – Advertising and Media in the Marketing Environment Gordon Bowen Table of contents : Executive Summary: 2 Introduction: 3 Findings: 4 Factors: 4 Brand awareness: 4 Creativity: 4 Media: 5 Rational appeal: 6 Emotional appeal: 6 Specialized area: 7 Celebrity endorsement: 7 Recommendations: 8 Conclusion: 9 References: 9 Appendices: 12 Executive Summary: This report examines five factors that make an advertisement effective. They were chosen, as they are probably the most important. These factors are: 1. Creativity. It is believed that it encourages people to pay more attention (Heath, Nairn...
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...Outline I: Family Assessment Summary findings of the family Assessment Watson’s Theory of human caring-Influences clinical thought and action in community and public health nursing II: Diagnosis according to the Family Assessment results Nutritional guidelines-Overweight, Blood pressure and diabetes Link each diagnosis to a Healthy People 2020 LHI. Conducting a comprehensive and holistic assessment of participant family with consideration of the windshield Survey and Current research & develop a plan for the family & determine diagnosis. 3-5Legal and ethical considerations with the potential solutions/actions III: Nursing plan Describe how you plan to advocate for the family within their community and involve the family members in becoming partners in their own health. Explain how the family’s health may be affected by family structure and roles. Identify family values that may be different from your own values and how this may affect the interventions. Educational tools and the benefits Compile a list of topics and resources for the family’s health education needs, and explain why these resources were chosen Additional attachments IV: V: Clinical Log for time spent conducting the Family Assessment Completed Family Assessment including survey questions and family answers Works Cited Appendixes VI: VII Currently in the health care industry, Nurses are dealing with biomedical and ethical dilemmas constantly arisen. It is clear that...
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...Psychosis - CBT Word count: 4898 Content Introduction Referral letter Theoretical perspectives * Formation of paranoia Assessment * Assessment tools and baseline measures * Individual belief ratings * Management of risk Case Formulation Treatment Plan & Interventions Evaluation Critical review References Appendix 1 – Assessment Summary (diagrammatic) Appendix 2 – Formation of paranoia Appendix 3 – Risk assessment and management Appendix 4 – Letters Appendix 5 – Judging by appearances a behavioural experiment Confidentiality statement The name and other identifiable information relating to this patient have been changed to maintain confidentiality. Introduction This case study describes the CBT assessment, formulation and treatment of delusions of persecution and associated paranoid beliefs. Referral Letter Roger, a 29 year old single man was referred to the Psychological Therapies Department. The letter noted that he had had one inpatient admission three years previously due to paranoia and risk of suicide. He was currently being supported by community mental health services. A differential diagnosis of Delusional Disorder – Paranoid Type, (ICD 10- F22.0) and Paranoid Personality Disorder (ICD 10 – F60.0) as defined by the ICD 10 manual (World Health Organisation, 1992) was indicated. Theoretical perspectives Delusions are irrational beliefs, held with a high level of conviction, that are resistant to change even when the...
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...HUMAN RESOURCE DEVELOPMENT RESEARCH CENTER AN EXAMINATION OF THE RELATIONSHIP BETWEEN EMOTIONAL INTELLIGENCE, LEADERSHIP STYLE AND PERCEIVED LEADERSHIP EFFECTIVENESS LISA A. WEINBERGER DECEMBER 2003 Swanson & Associates 168 E. SIXTH STREET, SUITE 4002 ST. PAUL, MN 55101 Lisa Ann Weinberger 2003 i TABLE OF CONTENTS Chapter 1........................................................................................................................... 1 INTRODUCTION ........................................................................................................ 1 Background and Purpose of the Study...................................................................... 3 Statement of the Problem .......................................................................................... 6 Significance of the Study ........................................................................................... 7 Limitations ................................................................................................................ 8 Background of the Field Setting ............................................................................. 10 Definition of Terms ................................................................................................. 12 Summary ................................................................................................................. 13 Chapter 2.......................................................................
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...Organizational Performance Management Varilie L. Williams-Garner September 17, 2012 HCS/451 Health Quality Management and Outcomes Analysis Jodie Sapaugh Health care as an industry exists to serve its stakeholders in the safest, most effective and efficient manner; but each organization type and company function differently. Organizations share some similar functionalities and regulatory requirements that provide a path for them to follow. The regulatory requirements demand compliance and a standard performance level creating a need for specialized monitoring and accreditation to support quality improvement on numerous levels. Communication is a key component of the process an organization has adopted to maintain compliance, meet standards and regulatory requirements, and maintain the company’s vision and mission. The process commands the role of risk-management to supervise safety functions and quality-management to supervise the stakeholder satisfaction with the services provided in all aspects. Differences and similarities in functionality for each organization or company runs parallel in the goal of safety and satisfaction through monitoring, improving, and communicating to meet regulatory and compliance requirement standards. Similarities and Differences These organizations share many similarities and yet there are differences amongst the five types of organizations chosen; hospitals, emergency services, assisted daily living, home health care, and...
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...Queen’s University Belfast Queen’s University Management School. MGT2005 OPERATIONS MANAGEMENT Semester 2, 2012 “You don’t have to change. . . Survival is not mandatory.” (Professor William E. Deming) Course Co-ordinator: Dr Yu Xiong Introduction to Operations Management Operations Management (OM) is a functional field of management encompassing the design, operation and improvement of the processes and systems employed in the creation and delivery of an organisation's products and services. Essentially, operations management is concerned with explaining how factories and services work. Managing operations well requires both strategic and tactical skills and is critical to every type of organization, for it is only through effective and efficient utilization of resources that an organization can be successful in the long run. A few common threads pervade the material we cover in this course: First, decision making in operations is highly context dependent. Recognising this is half the battle in managing an operation. The variety of operational contexts obscures the link between particular operational decisions and overall firm profitability. Making this link transparent is essential to making better operational decisions. Variability exists in any operation, and this variability needs to be managed Integration, both across functional areas within a firm, and across firms in the value creation and delivery network, is crucial for superior firm performance...
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