...SYLLABUS AKU 3301 – AUDITING 1 Prerequisite: AKU 2101 Credit Hours: 3 Instructor: Sugiarto Room: First Floor Southwing, SMS: 08122740472 Course Description This course is the first course in auditing subject. This course has an overall objective to help students to learn the basic concepts and practices of auditing and assurance services as well as to understand the auditor ethics and responsibilities. Also, it helps students to understand the basic concepts that underlie the audit process and how to apply those concepts to various audit assurance services. Through the first part of auditing course, much attention is given to the conceptual, theoretical and practical aspects of auditing financial statements. This course will also examines auditing theory and practice, emphasizing audit standards in Indonesian context, audit risks, materiality, characteristics of evidence, internal controls, auditors’ reports and professional ethics, sampling, and audit programs. Course Objectives After completion of this course, students are expected to be able to: 1. Understand why there is a demand for auditing and assurance services 2. Differentiate between auditing and accounting 3. Understand the relationship among auditing, attestation, and assurance services 4. Know the different types of auditors and their types of services 5. Understand the issues currently affecting...
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...November, 2014 Hanoi, November 5th 2014 Table of content INTRODUCTION This report will help Richard who intends to return to the UK business more tax. Because he lived in Vietnam for 15 years, so if he returned to the UK will not understand the tax laws so he probably would violate the law here. Therefore, this article will help him a clear understanding of the UK tax through tax environment as well as the tax duties and responsibilities of the Practitioner. In addition, Richard also personal property tax. The report includes: * UK tax environment * The role and responsibilities of you as the tax practitioner in the contexts of UK tax system. * Explain the tax obligations of tax payers or their agents and the implications of non-compliance * Calculate the relevant income, expenses and allowances * Calculate taxable amounts and tax payable, for employed and self-employed individuals, and advise on payment dates for the above cases * Complete relevant documentation and tax returns. (see HMRC website for relevant documents) Task 1: I’m Elena. I’m a practitioner of UK. I learned at the City University of legislation and taxation. I believe that I will help him understand the tax laws and regulations in the UK when he was running the business. 1.1. Describe the UK tax environment to Richard The UK tax environment includes six parts: * The background of tax system which include: UK tax legislation and Her Majesty’s Revenue and...
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...REGENT UNIVERSITY COLLEGE OF ARTS & SCIENCES UNDERGRADUATE CATALOG 2013-2014 (Fall 2013-Summer 2014) Regent University 1000 Regent University Drive Virginia Beach, VA 23464-9800 800.373.5504 admissions@regent.edu www.regent.edu PREFACE Regional Accreditation Regent University is accredited by the Southern Association of Colleges and Schools Commission on Colleges to award associates, baccalaureate, masters, and doctorate degrees. Contact the Commission on Colleges at 1866 Southern Lane, Decatur, Georgia 30033-4097 or call 404-679-4500 for questions about the accreditation of Regent University. National and State Accreditation Regent University’s undergraduate school is accredited or certified by the following bodies: Council for Higher Education Accreditation (CHEA) (www.chea.org/) The Teacher Education Accreditation Council (TEAC) The Regent University School of Education's educational leadership and teacher preparation programs and the College of Arts & Sciences interdisciplinary studies program, which are designed to prepare competent, caring, and qualified professional educators are accredited by the Teacher Education Accreditation Council for a period of seven years, from January 9, 2009 to January 9, 2016. This accreditation certifies that the educational leadership, teacher preparation and interdisciplinary studies programs have provided evidence that they adhere to TEAC's quality principles. Teacher Educational Accreditation Council, One Dupont Circle, Suite...
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...Viola Ngandu WOST-B399. November, 20th 2011 Breastfeeding Breastfeeding is the most precious gift a mother can give her baby. Breast feeding is natural and healthier for the baby. The bond the mother and child get when they breast feed is amazing. Breast milk helps the infant with their health, their bone structure, and their immunity. Breast milk contains growth factors and antibodies which help the baby grow and protect the baby from illness such as ear infections, allergies, diarrhea, and other serious illnesses. The first milk which comes from a mother is yellowish in color, and it is called colostrum; it has antibodies that protect the baby from infections. The antibodies found in breast milk cannot be found in formula. Breast milk comes in three different types; colostrum, transitional milk and mature milk. Colostrum (0 to 5 days after birth) is high in protein, low in fat; it also helps the baby’s bowels to move early and often. Transitional (5 to 10 days) is the amount of sugar, fat and calories increases. Mature milk (after 10 days it is produced) is high in protein, fat and calories. The white milk comes later after a few days and its temperature and texture is just right for the baby. Breast milk is easier to digest for the baby than the cow milk. Breastfeeding is a great method for feeding the baby and it offers many benefits for both the mother and the baby. It is cost effective to breast feed, offers convenience, and it has many emotional...
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...Introduction The aim of this paper is to forward legal advice to Ms Kalinda Sharma with regards to her rights in relation to her employment with Florrick Designs. It will also provide her with advice as to what action she should be in place to take, in accordance with her grievances with the employer which include discrimination on the grounds of no reasonable adjustments being made as to her disability, as well as direct discrimination on the basis that disability. Preliminary Issues Firstly it will be necessary to establish Ms Sharma as an employee. Article 3 of the Employment Rights (NI) Order 1996 defines an employee as an individual who works under a contract of employment. Although this does not give an extensive insight as to her status, it can also be inferred from her considerable employment with Florrick Designs over 12 years, that she is indeed an employee. It has already been established and is recognised that Ms Sharma is disabled within the definition of the Disability Discrimination Act 1995 (hereafter DDA 1995). It must also be established that the employer was aware of the disability of the claimant and that it left her at a substantial disadvantage in comparison to her non-disabled colleagues with regards to retaining employment. This should not be an issue here, due to the fact that Ms Sharma has worked at Florrick Designs for 12 years and was employed there when her accident occurred which resulted in the disability. She also had to take two years off...
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...can help save people’s lives, put food on the table, and they can stop a crime before it happens. My first issue I will talk about to prove my point is a little history about guns. How many people own guns, how many people have them registered, etc. In 2009, in the United States, Americans owned roughly 310 million firearms. The United States population is around 315 million people (Curry). With these numbers, it means that statistically just about every American owns a gun. That is not the case, however, because many Americans own more than only one gun and some own none. They have handguns, rifles, shotguns, etc. and there are many different purposes for each type of gun. While there are a high number of gun owners in America, there were “approximately 8 million active concealed-carry permits in the United States as of the end of 2011” (Curry). Many people do not have permits to carry a gun, but that does not deny them the right to have a gun. People can have guns just need to leave them in the car if they are to go somewhere and do something. A handgun can be loaded in the vehicle, but any other gun has to be unloaded if it is located in the vehicle. There is a gun law that states it “remains illegal to actually load any long guns (rifles,...
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...customers or end users of their products/services. This is especially challenging in large geographically diverse organizations, such as a McDonalds or car dealerships, where having statistical descriptive data, clear understanding of the policies, up and down the organization, and ensuring no significant information is being omitted is critical to running the company and avoiding lawsuits. A manager must be able to effectively analyze and evaluate data to make informed, intelligent decisions in many different situations. They need to be able to evaluate the reasons, without biases, in order to make sound decisions for the organization, as well as their employees and customers. There are lessons learned from the cases reviewed this week for managers related to critical thinking based on the two cases that are the focus of this paper, Liebeck v. McDonald’s and Pearson v. Custom Cleaners. . Liebeck vs. McDonalds As a very controversial tort case, Liebeck vs. McDonalds was a closely followed by the news and legal community. This case has been used as an example demonstrating a need for tort reform in the legal system. It started out seeming a simple frivolous lawsuit that was going to waste the court’s and jury’s time. It seemed clear that Liebeck was negligent in not exercising caution in handling her coffee but in the end, it was “found that MdDonald’s was 80% responsible for the incident, while Liebeck was 20% at...
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...reliable data possible. This survey is also offered online here: http://www.hrsource.org/olstart/olsite/index.cfm. Your userID/password are supplied on the cover letter included with this mailing, or call or email us to have it sent again. Please Print: (This information will remain confidential and will not be re-distributed to any third parties.) Completed by: __________________________________________________ Organization: _____________________________________________________ Phone: ______________________________________________ Email: _________________________________________________________ INSTRUCTIONS To make this survey the greatest value to you and to all other participants, please follow these instructions carefully: QUESTIONS 2 & 3: Please provide information for these two questions based on your location. This information is used to present data in different formats in the results. PAY PERIOD: Report salaries for the pay period nearest to July 1, 2009. REPORTING PAY: Base rates are defined as actual straight time pay. Do not include overtime premiums, shift differentials, bonuses or any other incentives or variable pay components. Straight time salaries are usually automatically adjusted when cost of living allowances (COLA) become effective, therefore, COLA adjustments should be included in the rates you report. JOB MATCHING PERCENTAGE: Read the position descriptions carefully and compare to jobs in your organization. If responsibilities of jobs in the survey coincide...
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...It’s the biggest private sector employer in the UK. It offers good and reasonable pay and benefits for all jobs. Whether as managers or assistants I stores. It's been grouped in the private sector as the business makes profit. Tesco was founded in 1919 by Jack Cohen. It is the world's largest retailers having over 500,000 colleagues, they provide millions of customers a week in the stores and also online. With 75 million shopping trips every week. Tesco wants to be seen as the most highly valued business in the world. Tesco has increasingly diversified geographically and into areas such as the retailing of books, clothing, electronics, furniture, petrol and software, financial services, telecoms and internet service, DVD rentals and music downloads. Tesco is in the tertiary sector because they don’t make the products they are all sold. They provide a service, which get the products from the primary and secondary sectors. Overall meaning that Tesco is an International business. A worker at Tesco is a person who hasan understanding in the interest of the business that they are working in. They usually work for their income, discounts, bonuses and holiday pensions....
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...or Link Using DOI * Permissions & Reprints Abstract Objective This article examines the association between minimum age of employment and secondary school enrolment. Methods We reviewed child labor laws for 185 states in 2008 and 2012. We assessed how many countries had a minimum age of employment of 15 or over and tested the association between these laws and secondary enrolment rates, after controlling for per-capita GDP, level of urbanization, and compulsory lower secondary education. Results A minimum age of employment of 15 or higher was significantly associated with increased secondary enrolment for girls, boys, and overall. Conclusions Combining a legislated minimum age of employment of 15 or higher with compulsory education may strengthen children's opportunity to achieve a secondary education. Highlights ► We reviewed child labor laws for 185 countries in 2008 and 2012. ► 45 countries allow children to work before the ILO-recommended age of 15. ► Countries banning work until 15 have an 8 percentage point higher net secondary enrolment. ► Findings hold for girls (9.5 percentage points) and boys (7.8 percentage points). ► The impact is independent of per-capita GDP, urbanization and compulsory education. Keywords * Child labor laws; * Minimum age of employment; * Compulsory education; * Secondary education; * Enrolment rates 1. Introduction...
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...I. EXECUTIVE SUMMARY * Name of the Business “Vegie Go Corporation” We decided to have the name “Vegie Go” because the nature of our business is producing healthy food products like our Ampalaya Nuggets. The word “Vegie” stands for Vegetables. Vegetables because Ampalaya belongs to it. And we all know that Ampalaya have so many vitamins that will help our body to be healthier. Thus, it gives us the idea to take it because we produce and enhance the bitterness that Ampalaya have and ensure the best quality that our customers seek for and to promote healthy and also affordable price. * Nature of the Business Our business focuses on producing healthy food like Ampalaya Nuggets. Ampalaya is rich in many vitamins like it is good source of vitamins A, B and C, iron, folic acid, phosphorous and calcium. Ampalaya is also rich in antioxidants that protect the cells of the body from damage of free radicals (metabolic by-products usually waste). And it prevents from diabetic. Even if the ingredient is Ampalaya we prevent the tastes of bitterness of it to encourage the people to eat our product. Other services are being supplied also to the Market Industries. * Location * SWOT Analysis Strengths: * Affordable price * Quality product * Accept whole/retail orders * Healthy products Weaknesses: * Other people don’t recognize the product made by Ampalaya * Competitors Opportunities: * School days * Celebrations * Wholesale...
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...I. EXECUTIVE SUMMARY * Name of the Business “Vegie Go Corporation” We decided to have the name “Vegie Go” because the nature of our business is producing healthy food products like our Ampalaya Nuggets. The word “Vegie” stands for Vegetables. Vegetables because Ampalaya belongs to it. And we all know that Ampalaya have so many vitamins that will help our body to be healthier. Thus, it gives us the idea to take it because we produce and enhance the bitterness that Ampalaya have and ensure the best quality that our customers seek for and to promote healthy and also affordable price. * Nature of the Business Our business focuses on producing healthy food like Ampalaya Nuggets. Ampalaya is rich in many vitamins like it is good source of vitamins A, B and C, iron, folic acid, phosphorous and calcium. Ampalaya is also rich in antioxidants that protect the cells of the body from damage of free radicals (metabolic by-products usually waste). And it prevents from diabetic. Even if the ingredient is Ampalaya we prevent the tastes of bitterness of it to encourage the people to eat our product. Other services are being supplied also to the Market Industries. * Location * SWOT Analysis Strengths: * Affordable price * Quality product * Accept whole/retail orders * Healthy products Weaknesses: * Other people don’t recognize the product made by Ampalaya * Competitors Opportunities: * School days * Celebrations * Wholesale...
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...(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 Welcome Institutional Profile Management Structure Registered Status and Accreditation Candidacy Commitment to Quality and Continuous Improvement Core Values General Information Equal Opportunity Disability Right to Privacy Campus Safety and Security How to Use this Catalogue List of Programmes Admissions Four-tiered Admissions Process Prior...
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...shootings there was in 2017. We are in the month of May and there is already 18 school shootings. Although these fire weapons have protected homes they also endanger the lives of the young citizens of the United States. Society in the US now question the role of guns due to the latest mass shooting in Parkland, Florida at Marjory Stoneman Douglas. These weapons of mass destruction are found in people’s homes for hunting, safety, or even just for the enjoyment of having a gun. These weapons have been the main use of massacres in the US and it brings out the evil of a person with mental issues. Evil is a part of life and this has been true since the dawn of civilizations, mental issues cause a person to think in a depressing manner and believe that by killing people it will relieve me of this pain or the pain others may have. This is a thought physcopaths have and usually in shootings like the one in Sandy Hook Elementary have them killing family members and then others and then finally themselves. These mental issues people are having are causing...
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...What is internal control? Why is internal control important in organizations? Internal controls are processes established by a business or organizations board of directors, management and other personnel to provide reasonable assurance for that businesses objectives in effectiveness and efficiency, reliability of financial reports and compliance with laws and regulations. Internal controls are used to safeguard businesses assets. They help a to establish guidelines within a business and makes sure that everyone within that business follows those guidelines and procedures. Internal controls are important because without them a business would be more susceptible to fraud. Internal controls are used to prevent people from stealing from a business and to make sure all the rules are followed. Feedback: Internal control is a system of policies and procedures designed to help an organization run more efficiently and effectively. Without strong internal control, an organization is much more susceptible to various forms of risk which can compromise its operations and its financial reporting. What are the four basic purposes of internal control? Give an example of each one. The first purpose of internal controls is to safeguard assets. Internal controls should protect your assets such as cash. One internal control that helps with protection of assets is the segregation of duties, another is sequential numbering of checks or locking checks in a safe place. The second purpose is to ensure...
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