...the Audit Report An International Perspective on the PCAOB Proposal By Jason Bergner and Ling Lin n December 4, 2013, the PCAOB conducted an open meeting to reconsider its proposal to require the disclosure of the engagement partner (and certain other participants) in the audit report, as part of its efforts to improve transparency. The PCAOB is carefully considering the likely costs and benefits of this requirement before making a final decision (http://pcaobus.org/News/Speech/Pages/120 42013_Harris_Transparency.aspx). The authors present arguments for and against requiring audit partner disclosure and summarize the current practice and empirical findings in foreign jurisdictions, such as the EU and China. While the debate for the past five years has been an argument about the possible costs and benefits of a signature or disclosure requirement, the authors believe that the movement of the international community toward adopting common standards may eventually warrant a similar U.S. approach. O Debating the Issue The signature/disclosure requirement has been an issue for almost a decade, first appearing on the PCAOB’s agenda in 2005 (Tammy Whitehouse, “Divided PCAOB Presses for Names in Audit Report,” December 4, 2013, Compliance Week, http://www.complianceweek.com/dividedpcaob-presses-for-names-in-audit-report/article/323604/). The current proposal to disclose of the engagement partner in the audit report stemmed, at least in part, from the 2008 Final Report of the Advisory...
Words: 2735 - Pages: 11
...Report Proposal on Market Prospects of Herbal Medicine in Bangladesh 1.0 INTRODUCTION 1.1 Background “The global demand for medicinal plants is expressed from four identifiable sources: ( i ) pharmaceutical industries, (ii) traditional healthcare systems, (iii) individual traditional health practitioners, and (iv) women in family health care” (Lambert J., 1997). The medicinal plants are not only using in medicines but also in cosmetics, detergents, dyes, insecticides, foods and paints etc. According to World Health Organization (WHO), medicinal plants are an accessible, affordable and culturally appropriate source of primary health care for more than 80% of Asia’s population 1.2 Objectives 1.2.1 Broad Objective To find out the market prospects of herbal medicines in Bangladesh 1.2.2 Specific Objectives • To explore the factors that motivate the farmers in cultivating medicinal plants • To find out the size of the herbal medicine sector and its demand for medicinal plants as raw material • To find out the medicinal plant supply chain; • To analyze the impacts of medicinal plants on Bangladeshi economy. 1.3 Rationale Herbal medicine has been existent in the nation for many years, yet unfortunately this sector has not transformed as a structured and formal industry. Thus, we would like to find out the prospect of the herbal medicine in the country. 1.5 Scopes and Limitations 1...
Words: 428 - Pages: 2
...AN ASSIGNMENT ON RESEARCH PROPOSAL “Competitiveness, Challenges and Prospects of SMEs in Bangladesh for Internationalization” Course no: BA-412 Course name:Business Research Methodology Submitted to: Eijaz Ahmed Khan Assistant Professor Business Administration Discipline. Submitted by: Pioneer II Group Members Mahmudul Hasan Siddiqui ID # 040308 Tasmin Islam ID # 040316 Zahir Abdullah ID # 040320 Salma Begam ID # 040328 Mohammad Ali ID # 040342 4th Year, 2nd Term Business Administration Discipline Khulna University, Khulna. Date of Submission: 13 July, 2008 “Competitiveness, Challenges and Prospects of SMEs in Bangladesh for Internationalization” 1. Introduction: The Least Developed Countries (LDCs) in the east have started refocusing their attention on SMEs to enhance their role in bringing about structural changes in their economies. For Bangladesh SMEs have assumed special significance for poverty reduction programs and potential contribution to the overall industrial and economic growth through SMEs internationalization process. This research uses some studies to identify some competitiveness, challenges and prospects of SMEs in Bangladesh for Internationalization as well as some constraints that have been hampering SME growth and to provide some pointers for the future. In Bangladesh this SME sector is contributing more than 25% of the total GDP. So the economic escalation and poverty alleviation of this country...
Words: 1791 - Pages: 8
...Proposal for Adding a New Orlando Sports Aerobics Facility Life Style Sports Aerobics Inc. New Orlando Sports Aerobics Facility Present to Managing Director: Julian Michaels Aerobics Fitness Association of America/AFFA. Prepared by Monair Richards Lifestyle Sports Aerobics Inc. June 17, 2014 Transmittal Life Style Sports Aerobics Inc. have found a breakthrough treatment for weight loss through specialized aerobics training, and natural supplemental services to support healthy lifestyles. This proposal will target potential customers who are overweight and are looking to change their lives in becoming healthy, and other customers who just want to get in shape and stay in shape. The diverse services that are available are for all customers regardless of their background; we care for and treat everyone personally. Table of Contents Executive Summary 1 Introduction 2 Background of the Problem 2-3 Problem Statement 3 Purpose of the Proposal …..3-4 Definition of Terms 4 Scope and Limitation(s) . … .…..4-5 Methods (Solution(s)) 5-6 Materials and Equipment (or Services) 6-7 Statement of Qualifications 7 Evaluation 8 Budget and Costs 9 Summary 10 References 11 Addenda N/A Executive Summary Aerobics Inc. offers alternatively to hard backbreaking weight loss programs. It is a process to help people gain a healthy lifestyle and maintain it. The products and services that are at the facilities are truly a remarkable breakthrough in health...
Words: 2693 - Pages: 11
...CA 94132 March 14, 2016 Lucenda De Leon San Francisco State University 423 Orizaba Avenue San Francisco, CA 94132 Subject: Proposal for researching FIFA controversy Context The Fédération Internationale de Football Association (FIFA) is the governing body of soccer, futsal, and beach football. They are responsible for the organization of soccer’s major international tournaments, notably the World Cup. It was founded in 1904 in order to oversee international competition among many national associations of many European countries. Its headquarters are located in Zürich, Germany and its current president is Gianni Infantino. FIFA does not control the official rules of soccer, but it is responsible for the administration and promotion of a myriad of tournaments which generate revenue from sponsorships. FIFA has had substantially high revenues since 2013 of over a billion dollars and net profits reaching over $70 million, along with over a billion dollars in cash reserves. Since FIFA is such a powerful association and is responsible for providing the world’s most watched sporting event, it has been linked with corruption, bribery, and alleged vote-rigging. Such corruption has brought about the questioning of former FIFA Presidet, Sepp Blatter and the awarded 2018 and 2022 World Cups to Russia and Qatar. Purpose This Formal Report is meant to shed light on the operations and hidden decision making that connects FIFA with the aforementioned allegations. Soccer...
Words: 559 - Pages: 3
...Internship Proposal On “Improving Customer Satisfaction of HSBC Bank" Submitted To: Mr. Samiul Parvez Coordinator, Office of Placement & Alumni Submitted By: …………………… ……………………. Date of Submission: ……………. AMERICAN INTERNATIONAL UNIVERSITY – BANGLADESH 05, March 2007 To Mr. Samiul Parvez Coordinator, Office of Placement & Alumni American International University-Bangladesh Subject: Submission of internship proposal. Dear Sir, This is my great pleasure to submit the internship report proposal on “Improving customers satisfaction for HSBC Bank" as a requirement of internship program for the fulfillment of BBA program. In this report I will be focusing on the issues for improving customers’ satisfaction regarding the services provided by HSBC Bank. I will be collecting necessary information through questionnaire survey. I hope that the preparation of the report will help me to acquire knowledge about real life practice and help me in future. I will try to enhance my knowledge and make a satisfactory report. I shall be happy to provide with any supplementary information and clarification that might require. I hope that my work will live up your expectation. Yours Sincerely, ---------------------------- ………………….. ………………….. Introduction of the Topic: In the era of globalization, management of the Companies is more concerned about Customer Satisfaction, which leads to profitability. Through satisfying their...
Words: 1033 - Pages: 5
...& Insurance Submission of Internship Report Topics Proposal Submitted To: Mr. Aftab Uddin Mahmud Chowdhury Lecturer Department Of Banking & Insurance University of Dhaka Submitted By: Md. Tanvir Hasan ID: 15-088 Department of Banking & Insurance (15th Batch) Faculty of Business Studies University of Dhaka Date of Submission: 21/01/2013 January 21, 2013 Aftab Uddin Mahmud Chowdhury Lecturer Department of Banking & Insurance University of Dhaka. Sub: Submission of the Topics proposal of Internship Report. Dear Sir, At first accept my heartiest honor. I am Md. Tanvir Hasan (ID: 15-088), student of Department of Banking and Insurance. You have assigned me to select some topics for the report of our internship program. Here are my internship report’s topics that I have submitted to you. Consequently, I am transmitting these topics of the report to your very concern. Hopefully, you will assign me one of the topics so that I can start preparing the report. In case of any further clarification or elaboration regarding these topics I would welcome the opportunity to consult with you. Sincerely yours, ____________ Md. Tanvir Hasan ID: 15-088 Department of Banking & Insurance University of Dhaka Selected Topics for Internship Report: Topic 1: Foreign Exchange Mechanism of Mercantile Bank limited. Objective of the Report General Objective...
Words: 1077 - Pages: 5
...Devry ENGL 216 Complete Lourse-Latest 2015 December (All Discussions All Homework And Complete Course Project) IF You Want To Purchase A+ Work then Click The Link Below For Instant Down Load http://www.hwspeed.com/Devry-ENGL-216-Complete-Lourse-Latest-2015-December-111325874.htm?categoryId=-1 IF You Face Any Problem Then E Mail Us At JOHNMATE1122@GMAIL.COM Question week 1 Technical Communication at Work (graded) As you read Chapter 1, you will learn that communication skills are critical in the workplace and that technical writing is used in virtually every work environment. For this discussion, locate a technical document from your workplace or from home or the Internet, preferably one that might be found in your career field. Note that Figure 1-1 (page 4) provides a list of technical communication examples. Using the five goals and features of technical communication listed in the textbook (page 4), describe how the document addresses these characteristics. Then, discuss whether or not you feel the document is successful in its overall goal. Provide examples from the document to illustrate. If possible, share the document by posting a link or a PDF of the sample used. Audience Culture and Analysis (graded) As our text states, “one cardinal rule governs all on-the-job writing: Write for your reader, not for yourself” (page 41). This requires a solid audience analysis. As part of this analysis, you must also consider the audience's cultural...
Words: 3667 - Pages: 15
...operational expenses at the same time. For the organization, the goal would be to obtain at least $15 million in funding sources within the next two fiscal years. We would pay special attention to the requirements of the competitive awards and would not attempt to complete proposals for awards that we are not currently eligible for. The throughput will be the number of grant proposals that are submitted. Our inventory is measured in open and eligible grants that we have not been completed or submitted. And the operational costs would include personnel costs, fundraising expenses and other resources that are used to complete the proposal process. The Five-Steps of the Theories of Constraints Step 1: Identify the organizational bottleneck(s). After reviewing the budgeted funding pipeline for the year, we only received 35% of the funding we expected between January and July. We found that there were grant proposals that we were eligible for that we did not compete for and some of our proposals were rejected because they were late, incomplete or did not meet one or more requirement. Due to fundraising consultants limited working hour for our organization and the variations in processing times and due dates, most of the proposals were being submitted only when the consultant was scheduled to be in the office and they did not review the guidelines for eligibility...
Words: 794 - Pages: 4
...Request for Proposal UK‐1357‐14 Proposal Due Date – 04/17/14 Environmental Health & Safety Software‐Based Research Facilities Inspection and Recordkeeping System An Equal Opportunity University REQUEST FOR PROPOSAL (RFP) ATTENTION: This is not an order. Read all instructions, terms and conditions carefully. PROPOSAL NO.: Issue Date: UK-1357-14 RETURN ORIGINAL COPY OF PROPOSAL TO: 3/20/2014 UNIVERSITY OF KENTUCKY Environmental Health & Safety SoftwarePURCHASING DIVISION Based Research Facilities Inspection and 411 S LIMESTONE Title: Recordkeeping System ROOM 322 PETERSON SERVICE BLDG. Purchasing Officer: Joyce Holmberg LEXINGTON, KY 40506-0005 Phone: 859-257-9104 IMPORTANT: PROPOSALS MUST BE RECEIVED BY: April 17, 2014 @ 3 P.M. LEXINGTON, KY TIME. 1. NOTICE OF REQUIREMENTS The University’s General Terms and Conditions and Instructions to Bidders, viewable at www.uky.edu/Purchasing/terms.htm, apply to this RFP. When the RFP includes construction services, the University’s General Conditions for Construction and Instructions to Bidders, viewable at www.uky.edu/Purchasing/ccphome.htm, apply to the RFP. Contracts resulting from this RFP must be governed by and in accordance with the laws of the Commonwealth of Kentucky. Any agreement or collusion among offerors or prospective offerors, which restrains, tends to restrain, or is reasonably calculated to restrain competition by agreement to bid at a fixed price or to refrain from offering, or otherwise, is prohibited...
Words: 10677 - Pages: 43
...Level 3 Extended Project (9990) Candidate record form, production log and assessment record |Centre number | |Centre name | | | | | | | | | |Candidate’s full name | |Candidate number | | | | | | | | | To be completed by the candidate 1. Have you received any help or information from anyone other than your subject teacher(s) in the production of this work? Yes No 2. If you have answered yes, give details below and on a separate sheet if necessary. | ...
Words: 2013 - Pages: 9
...Pro Staffing Research for Outsourcing Payroll and Tax Services 03/15/2014 Table of Contents Project Scope 4 Requirements 4 Procurement Advantages 5 Savings Analysis 5 Procurement Disadvantages 6 Risks 6 Scoring Matrix for Procurement Proposals 8 Contractual Analysis 12 Considerations 12 Proposal Information 12 Legal Compliance Subjects 12 Proposal Questionnaire 12 Instructions to Proposers 13 Project Scope Pro Staffing research of outsourcing payroll and tax responsibilities versus in-house or new software package to evaluate which process will better meet the needs of corporation in both cost and quality of services. The analysis shows the cost savings for the procurement average 31% less than in-house management either by current processes or new software. Risk/ liability for Federal Tax withholding and reports is moved to the vendor. Requirements The solution needs to provide minimal 1. Direct deposit or mail for employees and contractual workers regular payroll, bonus pay, and expense checks 2. Handle workers compensation payment 3. Payroll withholding 4. Payroll tax management 5. Knowledge of international payments to employees or contractors 6. Online payroll management by Pro Staffing 7. Web access with required registration access for previous W2 and payroll check information for up to five years 8. Documents should be printable or delivery by mail 9. Strict documented protocol...
Words: 1830 - Pages: 8
...a depertment within the organization, which is take care of and responsible for a work program that focuses on social activities that are the main focus not for profit, the source of funds provided by the university through a proposal which has been accepted and legalized fund its budget and has received the first disbursement of funds as much as 70% of 100% of funds approved by the university. At the end of the year when Mrs.X asked to submit Accountability Report (LPJ), accompanied by evidence of transactions such as bill and receipts for the activities that have been completed, as evidence of the activities take place in accordance with the proposal that has been submitted or approved. But there is a problem on the evidence of transactions because most evidence of transaction already lost and the funds should be spent until depleted accordance with the budget proposal approved, but in fact not been spent . The consequences to be received that organization if was not fully spent, the funds are cutting funds for next year's activities. Knowing the consequences that will be received, finally Mrs.X looking for ways to not cut funding for next year by looking for empty memorandum, the memorandum of a used, and receipts to make a number of budget proposals and LPJ same or balance. Mrs.X not work alone, but she was aided by her friend in gathering evidence and making evidence of transactions to be accepted by the university. After completion of LPJ finally submitted and accepted...
Words: 365 - Pages: 2
... Question 3 2 out of 2 points Which of the following is true when implementing a one-to-many relationship? Answer Correct Answer: The file on the many end has a foreign key consisting of the primary key on the one end. Question 4 2 out of 2 points Which of the following is not a form of electronic output? Answer Correct Answer: Report Question 5 2 out of 2 points Which type of class acts as a coordinator when implementing classes? Answer Correct Answer: Control Question 6 2 out of 2 points Which of the following is not one of the main components of UML? Answer Correct Answer: Entities Question 7 2 out of 2 points Which is not one of the seven main sections of a strong form? Answer Correct Answer: footnote Question 8 2 out of 2 points What is an important operation because it can take two relations and combine them to make a larger relation Answer Correct Answer: join Question 9 2 out of 2 points Which type of report prints a line for all records that match a set of conditions? Answer Correct Answer: Exception Question 10 2 out of 2 points If output is to be frequently accessed, which is the best alternative? Answer Correct Answer: display screen or Web Question 11 2 out of 2 points Which graph is used to compare different variables at a particular...
Words: 1389 - Pages: 6
...Steps to Writing a Grant Proposal The PEACE Domestic Violence Agency is a nonprofit organization based out of Portland, Oregon whose mission is to reduce victim trauma, empower survivors, and promote recovery through direct services based out of Portland, Oregon. Over the last 5 years there has been growing cases of domestic and youth violence, road rage incidents, and spousal and child abuse happening within the metropolitan city. PEACE wants to be able to reduce these cases by challenging the social norms and beliefs that condone the violence while also educating the community about the growing problem. PEACE has two separate programs that provide founding to nonprofits: • The Small Grants Program offers one-time grants of up to $5,000 to registered charities with an annual budget under $500,000. • The Investor Program is an innovative funding program designed to support six organizations under each of the objectives of the Supporting Families program, with up to $150,000 a year for up to 3 years. In order to address the growing problem in the Portland community, grant proposals for the organization should be written out in order to receive funding. Writing a grant proposal takes time and patience in order for it to be done properly. There are several steps that are involved in writing a grant proposal which would be from this list: 1. Abstract 2. Table of contents 3. Specific aims 4. Target population 5. Approaches and methods 6. Evaluation...
Words: 1334 - Pages: 6
