...M.G.G. CPA Firm 851 New Dorp Lane New York, NY 10001 April 16, 2012 Mr. Larry Lancaster President/CEO Apollo Shoes, Inc. 100 Shoe Plaza Shoetown, ME 00001 Dear Mr. Lancaster: I will like to take the time to thank you for choosing our firm to conduct our company audit. With ethical and accuracy, we conduct our business, recording all services provided. We also give our clients our complete attention to every project we are involved. Your company will be assigned a staff member that will be committed to your case. Every member of our staff is licensed professional and met all our company’s standards of excellence which will give you the satisfaction of all our services. Within this letter, I will briefly supply you with information of what my firm can offer you, and what my staff will need to complete this audit. We feel our role to be an opportunity to give your company a constructive solution in your financial reporting process to make best use of your company efficiency and profitability. Our firm offers the following items that will benefit your company. * Audit services- an thorough examination with the top level of assurance (Rocha & Company, PC, 2011) * Review services- some analytical techniques with limited assurance (Rocha & Company, PC, 2011) * Compilation services- based upon client information provided and used primarily for internal use (Rocha & Company, PC, 2011) * Internal controls review- defined as a process affected by...
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...Verbal vs. Nonverbal Communication Colorado Technical University If you’ve ever heard the saying, “It’s not what you said; it’s the way that you said it”, you likely understand that a message that is conveyed or interpreted relies on much more than verbal communication, or spoken words within a conversation, a newscast, or an audiobook. Nonverbal communication is the unspoken portion of a conversation that conveys understanding and emotion, such as the tone, facial expressions, body language, and gestures that are used (Editorial Board, 2012). Nonverbal communication does not have to be accompanied by verbal communication (Editorial Board, 2012). For example, one may be sitting on a bus as another person with strong cologne or perfume enters. A nonverbal message of disgust may be conveyed by crinkling of the nose, or by making an unpleasant face. In another example, a message of delight can be conveyed by raising eyebrows and smiling after taking a bite out of a pastry. A classic example of the different messages that verbal and nonverbal communication can convey is a woman’s way of conveying that she is unhappy. Her husband may notice that she is being short with him or is withdrawing from a social situation. He asks her, “Honey, are you okay?” to which she responds, “I’m fine”. When relying solely on verbal communication, one would come to the conclusion that the woman is fine, as her verbally spoken words stated. When nonverbal communication is taken into...
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...“DO NOT GLORY YET !!!” “Brethren, give diligence to make your calling and election sure.” (1 pt. 1:10) “TEKEL: Thou art weighed in the balances, and art found wanting.” (Dan. 5:27) A translated revelation of the death experience of Pst. Abraham Yakubu FREE: NOT TO BE SOLD A free gift from GENNESSARATE VICTORIOUS MINISTRIES WORLD OUTREACH INT. 08065649039, 07026094045 PREFACE CONTENTS CHAPTER 1: INTROUCTION I was born into a moslem family in Iheima, Kogi State, Nigeria. My name is Yakubu. My brothers are Karim and Lamidi. I know that many of you have been in the work of the Lord before I was born. Even when we talk about being an Evangelist or Pastor, many of you have been Evangelist or Pastors long before my mother gave birth to me. This morning, God Himself address me and explicitly said, “Abraham, don’t celebrate yet.” The message I heard from God deeply touched my heart. It is on this very message from God we shall talk about this morning as I address you, a minister of God who has been serving God for a long time: you, who have just started in the ministry with God: and you may even be born-again and so carelessly living your own life without God. The Lord is saying that we should not glory yet. That in this ministry, we should not say yet, “I am competent”, “I am somebody”, or “I have arrived”; except we see the end of the work. It is not just to finish the work, but to finish well that matters. That is, when the owner of the work takes us to His...
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...INTROUCTION: Castle’s Family Restaurant is a rather small chain of family owned restaurants located in northern California which employs between 300-340 employees. Most of the employees work part time, and only about 40 percent work full time. Mr. Jay Morgan acts as the operations manager as well as HR manager, which requires him to travel to each location in order to take care of the recruiting, hiring, and also answer any questions that employees may have, and other responsibilities that are required for every day operations of each restaurant like counting money, bank deposits, reviewing financial transactions, monitor budget (Bureau of Labor Statistics, 2013). He is also responsible for payroll, for which he uses Excel spreadsheet combined with a computer application to print the payroll checks for employees. Mr. Morgan is in need to reduce his travel time and costs, be more efficient in his HR and payroll tasks, as well as having more time for his operations manager tasks. IDENTIFIED PROBLEMS: From this information, I could identify various problems that could be alleviated by they use of an HRIS program. The goal is to reduce or eliminate the need of use of papers like employees’ manuals, being able to retain employees, maintain former, current, and potential employees information within reach and safe, training employees, be able to manage schedules more efficiently as it changes each week for everyone, hiring, keep payroll and benefits up to date, having records of...
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...INTROUCTION Alpina is a multinational food producer founded in 1945. Colombia Alpina manufactures, processes, develops, distributes, imports, exports, buys and sells food products, particularly dairy products and beverages. PRODUCT Regeneris pieces of Alpina Regeneris pieces of Alpina is a fermented skim milk food , sweet and fruit pieces. Contains prebiotic fiber and probiotics ( Bifid bacterium lactis BB12 ) that consumed daily and accompanied by a balanced diet and exercise, can help eliminate the waste that your body does not need . Pieces Regeneris naturally provides calcium and protein of excellent quality. Calcium is an essential mineral for maintaining bone. Central benefit: Meeting the needs and desires of consumers by providing variety of flavors, and the contribution and support for proper digestion of the body to promote healthy lifestyles for the whole family. Real product Quality: Alpina offers a variety of products of excellent quality to the consumer that meets your expectations and spend your best experiences alongside products. Features: Alpina has been a pioneer in the launch of functional foods in Colombia, that is, not only offers a basic role to nurture it provides an additional benefit to the body to help protect the health, accompanied by a healthy lifestyle. Alpine Healthy foods contain probiotics or nutrients that have shown their power beneficial effect on specific body functions and have support from human studies such as...
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...Business Implications of Climate Change The Case of Phillips Van-Heusen Corporation 2/28/2012 INTROUCTION Along with the stresses of making a business profitable for investors, minimizing costs, raising revenues, and forecasting for growth, one factor that is especially difficult to predict are those incurred by human caused climate change, commonly known as global warming. It is expected that the effects of global warming will greatly affect numerous aspects of the business world. However, not all of the effects are necessarily bad. In fact, it allows for opportunities to better these companies. In this case, the focus will be on global warming’s effects on Phillips Van-Heusen Corporation (PVH). In order to properly attend to this topic, a brief description of PVH, possible threats, opportunities, and an overall conclusion of global warming’s effects on the company will be addressed. To start, we will take a brief look into PVH Corporation as a whole. PHILLIPS VAN-HEUSEN CORPORATION PVH is a large clothing company that owns popular lines such as Tommy Hilfiger, Calvin Klein, Arrow, Van-Heusen, and many more. The major focus is marketing moderately high end clothing. This company tends to focus its clothing lines towards males, however, there are a few lines focused towards women. These clothes range from lounge wear to business suits and everything in between. PVH also produces and sells clothing accessories such as belts, wallets, sunglasses, scarves, etc. This...
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...CE 315 – CONSTRUCTION ENGINEERING INDUSTRIAL FORM WORK Interim Report by Group No 33 AUTHORED BY Abdul Basit Shaikh (CE-091) Shujaw Muhammad (CE-077) Irsa Komal (CE-104) Ali Hassan Hussaini (CE-093) Table of Contents INTROUCTION ......................................................................................................................2-4 INDUSTIAL FORMWORK ................................................................................. 2 STUDY SCOPE & OBJECTIVES ........................................................................... 4 METHODOLOGY OF STUDY............................................................................... 4 STUDY DESIGN ................................................................................................................ 5-6 RESEARCH DESIGN .................................................................................................... 5 METHODS OF DATA COLLECTION ......................................................... 5 DATA SOURCES ............................................................................................................. 6 SUMMARY........................................................................................................................................ 7 WORK DONE TO DATE ...................................................................................... 7 REMAINING WORK .................................................................................................. 7 ...
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...internal audit as an aid to management. It aims at finding out the role of internal audit in management decision making in organizations. It is a survey research. Data were collected from primary and secondary sources which included using questionnaires, personal observations, text book, journal and internet. Sample of 92 were collected by random sample method. Three hypotheses were formulated and tested using Z-test statistics, while questionnaires were analyzed using simple percentages. We discovered among other things that internal audit assists management in managerial decisions. We recommended among other things that the auditors be trained in forensic accounting to enable them to be more effective in their duties. pg. 8 CHAPTER ONE INTROUCTION 1.1 BACKGROUND OF THE STUDY. At the beginning of the century, most businesses are small and sole-operated. The owners/managers are overly involved with most of the decision making. As business grows in size and complexity, professional managers take position of the owners and the operators. Consequently, they rely heavily upon streams of accounting and statistical report which summarizes current happenings and conditions in the enterprise. The information carried by these streams of report enables management to control and direct the enterprise in order to assure management that the information received are both reliable and accurate. A system of internal audit is developed to monitor the activities of the company. The need for maintaining...
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...MEDIA BRIEFING AN ANALYSIS OF THE NATIONAL BUDGET FOR FY2015 06 JUNE 2014 CPD IRBD 2014 TEAM Dr Debapriya Bhattacharya, Distinguished Fellow CPD and, Professor Mustafizur Rahman, Executive Director, CPD were in overall charge of preparing this report as the Team Leaders. Lead contributions were provided by Dr Fahmida Khatun, Research Director; Dr Khondaker Golam Moazzem, Additional Research Director and Mr Towfiqul Islam Khan, Research Fellow, CPD. Valuable research support was received from Mr M Shafiqul Islam, Additional Director, Administration & Finance; Ms Khaleda Akhter, Senior Research Associate; Mr Muhammad Al Amin, Senior Research Associate; Mr Kishore Kumer Basak, Senior Research Associate; Mr Md. Zafar Sadique, Senior Research Associate; Ms Mehruna Islam Chowdhury, Senior Research Associate; Mr Uttam Kumar Paul, Deputy Director, Accounts; Mr Mashfique Ibne Akbar, Research Associate; Ms Farzana Sehrin, Research Associate; Ms Saifa Raz, Research Associate; Ms Umme Salma, Research Associate; Ms Umme Shefa Rezbana, Research Associate; Ms Mahenaw Ummul Wara, Research Associate; Dialogue Associate; Mr Md. Naimul Gani Saif, Research Associate; Mr Mohammad Afshar Ali, Research Associate; Ms Shahida Pervin, Research Associate; Ms Afnan Ashfaque, Research Associate; Mr Mostafa Amir Sabbih, Research Associate; Ms Kashfi Rayan, Research Associate; Ms Shahzeen Hafiz, Programme Associate; Mr Ziad Quader, Research Intern; Ms Nadee Naboneeta Imran, Research Intern and Mr...
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...1. Product Choice 2. Introuction Nokia Corporation is a Finnishmultinational communications and information technology corporation headquartered inKeilaniemi, Espoo, Finland.[4] Its principal products are mobile telephones and portable IT devices. It also offers Internet services including applications, games, music, media andmessaging through its Ovi platform, and free-of-charge digital map information andnavigation services through its wholly owned subsidiary Navteq.[5] Nokia has a joint venture with Siemens, Nokia Siemens Networks, which provides telecommunications networkequipment and services.[6] Nokia has around 105,000 employees across 120 countries, sales in more than 150 countries and annual revenues of around €38 billion.[1] As of 2012 it is the world's second-largest mobile phone maker by unit sales (after Samsung), with a global market share of 22.5% in the first quarter.[7] Nokia is a public limited-liability company listed on theHelsinki Stock Exchange and New York Stock Exchange.[8] It is the world's 143rd-largest company measured by 2011 revenues according to the Fortune Global 500.[9] Nokia was the world's largest vendor of mobile phones from 1998 to 2012.[7] However, over the past five years it has suffered declining market share as a result of the growing use of smartphones from other vendors, principally the Apple iPhone and devices running onGoogle's Android operating system. As a result, its share price has fallen from a high of US$40...
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... Contents page 1. Marketing Objectives Page 3 2. Target Market 1. Introduction Page 5 2. The whole Organic food and drink market Page 5 3. Segmenting the Market Page 5 4. Description of potential segments Page 5 5. Applying criteria to potential segments Page 5 6. Customer Profile Page 6 3. Customer Perceptual Positioning Map Page 7 1. Introduction Page 7 2. Customer Preceptual Positioning Map Page 7 3. Key Brands Page 7 4. Main types of dimensions page 7 5. Constrcting The map Page 8 6. Marketing Mix Implications Page 8 4. Product 1. Introuction Page 9 2. Core products Page 9 3. Emobodied Product Page 9 4. Argumented Product Page 10 5. Packaging Page 10 6. Potential Product Page 10 5. Pricing 1. Introduction Page 11 2. Pricing Strategies Page 11 3. Pricing Objectives Page 12 4. Influences Page 12 6. Promotion 1. Introduction Page 13 2. pull and push factors Page 13 1. Pull Factors Page 13 2. Push factors Page 13 3. Key features of Target audience Page 13 4. Specific message Page 13 5. Promotion Media Page 13 6. Promotion Stragety Page 14 7. Place ...
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...Transforming Lives Communities The Nation …One Student at a Time Disclaimer Academic programmes, requirements, courses, tuition, and fee schedules listed in this catalogue are subject to change at any time at the discretion of the Management and Board of Trustees of the College of Science, Technology and Applied Arts of Trinidad and Tobago (COSTAATT). The COSTAATT Catalogue is the authoritative source for information on the College’s policies, programmes and services. Programme information in this catalogue is effective from September 2010. Students who commenced studies at the College prior to this date, are to be guided by programme requirements as stipulated by the relevant department. Updates on the schedule of classes and changes in academic policies, degree requirements, fees, new course offerings, and other information will be issued by the Office of the Registrar. Students are advised to consult with their departmental academic advisors at least once per semester, regarding their course of study. The policies, rules and regulations of the College are informed by the laws of the Republic of Trinidad and Tobago. iii Table of Contents PG 9 PG 9 PG 10 PG 11 PG 11 PG 12 PG 12 PG 13 PG 14 PG 14 PG 14 PG 14 PG 15 PG 17 PG 18 PG 20 PG 20 PG 20 PG 21 PG 22 PG 22 PG 22 PG 23 PG 23 PG 23 PG 23 PG 24 PG 24 PG 24 PG 24 PG 25 PG 25 PG 25 PG 26 PG 26 PG 26 PG 26 PG 26 PG 26 PG 27 PG 27 PG 27 PG 27 PG 27 PG 27 PG 28 PG 28 PG 28 PG 28 PG 28 PG 33 PG 37 Vision Mission President’s...
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