...and provides a reasonable knowledge of the topic. | Answers the question well and makes good use of information sources and course materials | An excellent answer with comprehensive coverage of relevant areas with evidence of additional research and reading | Definition of relevant concepts and principles | Lacks definition/explanation of relevant concepts and principles | Has basic definitions | Detailed definition of some relevant concepts and principles. | Detailed definition of all major concepts and principles | Thorough explanations of all relevant concepts and principles. | Theoretical analysis | Descriptive coverage of issues, not all of which are relevant to the task set. Little or no attempt at evaluation. Few or no theoretical frameworks discussed. | Satisfactory standard of theoretical analysis. Includes some relevant theoretical frameworks. Evaluation is limited. | A good standard of analysis and evaluation of most issues. A broad knowledge of theoretical frameworks and concepts. Provides a cohesive case. | A very good standard of analysis and evaluation of relevant issues. A broad and deep knowledge of theoretical frameworks and concepts. Provides a well-argued and cohesive case. | An excellent standard of analysis and evaluation. A broad and deep knowledge of relevant theoretical frameworks and concepts. Provides a rigorously argued and...
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...For Submission Of This Coursework Task Details: This task takes the form of an essay and constitutes 70% of overall assessment for the module. You are required to choose ONE of the following two topics: (i) Discuss and evaluate the advantages and disadvantages of the methods used in order to hedge against the exchange rate risk? (iii) Why is it so difficult to predict future exchange rates? Critically evaluate the main methods available for predicting the future direction of exchange rates and assess their effectiveness in providing forecasts of use to international companies. Particular instructions to students: The assignment is to be no longer than 3000 words and should contain critical analysis, relevant empirical evidence and examples. Purpose of the module:This modules aims: • To provide an understanding of the theories and empirical evidence related to foreign exchange markets, and the implications of these for international firms. • To generate an understanding of the methods available to international companies to finance international trade investment and the risk associated with investment operations. • To review the alternative sources of funding available to a company.• To provide an understanding of the Multinational Enterprises theories in the context of the banking sector. | Learning Outcomesof the module:On successful completion of this module you will be able to: • Explain the main features of the financial instruments...
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...Activities 14500 do 14500 do 14500 do 10840 6 Jr. Manger (Q.A)- B 1 MSc (Pharmaceutical 1640-60-2600In charge of Quality Chemistry)/ MSc (Micro Biology) with 2 years 75-2900 Assurance experience in the relevant field. do 10840 7 Jr. Manger (Q.C) 2 B.Pharm with 2 years experience OR Msc. In charge of Quality (Chemistry)with 2 years 1640-60-2600Control 75-2900 experience/ BSc (Chemistry) with 5 to 7 years experience in relevent Field do 10840 STAFF/WORKERS:TECHNICAL 750-40-950-50B.Sc. (Chemistry) with D.Pharm 1200-60-1500Industrial DA Production of Drug and minimum 3 years 70-1990-80based on cost experience in Pharmaceutical Formulations 2390-95-2865- of living Index production 110-3415 630-25-755-30Minimum 10th Standard + ITI in 905-35-1080Production of Drug Fitter/ Machinist Trade with 2 40-1360-45years experience in a Formulations 1585-55-1860Pharmaceutical Company 65-2185 Minimum 10th Standard + ITI in 605-20-705-25Production of Drug Fitter/ Machinist Trade with 1 830-30-950-35Formulations year experience in a 1230-40-1430 Pharmaceutical Company 630-25-755-30Minimum 10th Standard + ITI in 905-35-1080Maintenance of Plant &Mechanical Fitter Trade with 2-5 years 40-1360-45experience in the relevant field 1585-55-1860Equipements 65-2185 1 Supervisor (Foreman grade) 2 9126 2 Worker Grade I 10 do 9006 3 Worker Grade II 16 do 8981 4 Mechanic Grade I 2 do 9006 5 Mechanic...
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...Unit Code: MKTG207 Student Name: Assessor Name: Date: General Standards as Applied to this Assignment High Distinction 85-100% Distinction 75-84% Credit 65-74% Pass 50-64% The student demonstrates the competencies in Distinction standard and in addition demonstrates; • Insightful and comprehensive identification and discussion of key scholarly literature concerning the specialist marketing topic. • Advanced understanding and integration of the relevant marketing theory. • Advanced capacity to use insights to critically appraise literature, ideas and arguments, draws well-supported conclusions. • The work has been written, referenced and presented to an exemplary academic standard, and presents a compelling and effective argument/discussion. The student demonstrates the competencies in Credit standard and in addition; • Demonstrates selectivity and uses judgement in determining the importance of readings and ideas. • Develops a progressive, convincing, and clear argument throughout the work. • Shows evidence of wide reading and synthesis of ideas. • Demonstrates capacity to evaluate and critically appraise literature, ideas and arguments, draw appropriate conclusions and apply relevant theory. • The work has been written and presented to a high academic standard, and presents a coherent argument. The student demonstrates the competencies in Pass standard, and in addition; • Demonstrates a sound understanding of key marketing concepts...
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...National competency standards for the registered nurse Introduction • • returning to work after breaks in service, or • National competency standards for registered nurses were first adopted by the Australian Nursing and Midwifery Council (ANMC) in the early 1990s. The ANMC was a peak national and midwifery organisation established in 1992 to develop a national approach to nursing and midwifery regulation. The ANMC worked in conjunction with the state and territory nursing and midwifery authorities (NMRAs) to produce national standards – an integral component of the regulatory framework – to help nurses and midwives deliver safe and competent care. educated overseas seeking to work in Australia involved in professional conduct matters. The National Board may also apply the competency standards in order to communicate to consumers the standards that they can expect from nurses. Universities also use the standards when developing nursing curricula, and to assess student and new graduate performance. The ANMC officially became the Australian Nursing and Midwifery Accreditation Council (ANMAC) on 24 November 2010. The name change reflected ANMC’s appointment as the independent accrediting authority for the nursing and midwifery professions under the new National Registration and Accreditation Scheme (the National Scheme) that came into effect on 1 July 2010 (18 October 2010 in Western Australia). These are YOUR standards — developed using...
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...Statement of Accounting Concepts SAC 3 (8/90) Qualitative Characteristics of Financial Information Prepared by the Public Sector Accounting Standards Board of the Australian Accounting Research Foundation and the Accounting Standards Review Board Issued by the Australian Accounting Research Foundation on behalf of the Australian Society of Certified Practising Accountants and The Institute of Chartered Accountants in Australia and by the Accounting Standards Review Board The Australian Accounting Research Foundation was established by the Australian Society of Certified Practising Accountants and The Institute of Chartered Accountants in Australia and undertakes a range of technical and research activities on behalf of the accounting profession as a whole. A major responsibility of the Foundation is the development of Statements of Accounting Concepts and Accounting Standards. The Public Sector Accounting Standards Board is one of the boards of the Foundation. The Accounting Standards Review Board was established by the Ministerial Council for Companies and Securities. It has responsibility for the development of Approved Accounting Standards for application by companies, and for the development of Statements of Accounting Concepts and Australian Accounting Standards. Copies of this Statement are available for purchase from the offices of the Australian Accounting Research Foundation, 211 Hawthorn Road, Caulfield, Victoria 3162, Australia...
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...Rubric for Case Study Trait | Does not achieve standard(Incorrect and/or incomplete)(Fail) 0-49 | Achieves Standard(Competent/Meets minimum standard)(Pass) 50-59 | Above Standard(Competent/Above standard)(Credit) 60-69 | Exceed Expectation(Accomplished/Consistent/Reflective)(Distinction) 70-79 | Excellent(Accomplished/Thorough/Reflective)(High Distinction) 80-100 | Context, Purpose and Objective | The report does not clearly address the objective(s). Did not demonstrate adequate consideration of context, audience, and purpose and a clear focus on the assigned task(s) (e.g., the task does not align with audience, purpose, and context. | The purpose and objective of the report is made relatively clear, and the report addresses some of the objective(s).Demonstrates some consideration of context, audience, and purpose and attempts to focus on the assigned task(s) (e.g., the task aligns with audience, purpose, and context. | The purpose and objective of the report is made clear, and the report addresses the most of objective(s).Demonstrates adequate consideration of context, audience, and purpose and a clear focus on the assigned task(s) (e.g., the task aligns with audience, purpose, and context. | The purpose and objective of the report is made clear, and the report addresses the objective(s) in a focused and logical manner.Demonstrates a good understanding of context, audience, and purpose and fully aligns with the assigned task(s) (e.g., the task aligns with audience, purpose...
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...Implementation of Quality Information Systems for E-Learning Applications Abstract: Quality information systems (QIS) are providing all the quality-relevant information during the whole life cycle of a product to all the people involved. With regard to e-learning applications this means that a QIS should provide quality-relevant information to the authors of e-learning materials as well as to the instructors and the learners using them. In this work it is described how such a QIS can be implemented in the context of e-learning applications. In this connection a prototypic system design and strategies for the integration of a QIS into the information system infrastructure of e-learning providers are presented. 1 Introduction Many concepts of quality management are not only applicable during the production and usage of material products, but also in the context of immaterial ones - like for example e-learning applications. Nevertheless quality management concepts are hardly used in this regard today. As a basis for quality management so-called quality information systems (QIS) can be used. They are providing all the quality-relevant information during the whole life cycle of a product to all the people involved. In the context of e-learning this means that a quality information system should provide all the quality-relevant information to the authors of e-learning materials, to the instructors and tutors, and also to the learners. In this work after a look on the State of...
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...Problem As the financial consultants of Catawba Industrial Company our aim is to determine the best course of action to pursue with respect to the introduction of the new proposed light weight compressor. This course of action must remain within the production capacity restrictions the company faces. Alternatives Status Quo: The company will continue to produce the standard compressor to satisfy the requirements for the automatic paint system and the demand that currently exists for this product. Introduce Light Weight Compressor: The company will introduce the new light weight compressor to replace the standard unit in the automatic paint system and to satisfy any demand that might exist through industrial distributors. Mixed Proposal: The company will continue to produce ten standard units necessary for the automatic paint system. After the demand is met for the automatic paint system, the new light weight compressor will be produced and sold to meet the projected demand. Criterion: To maximize future cash flows When deciding the best alternative, the company should choose the one that will maximize future cash flow. Cash flows are cash transactions that either cause the company to spend or receive actual monetary units. The decision may change the level of operation, meaning it will affect both costs and revenues; therefore, the decision should maximize the net difference between the two. This will allow for the highest possible profit within the production...
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...“Codification” means the FASB Accounting Standards Codification electronic research system developed and released by the FASB which houses, reorganizes and indexes United States financial accounting standards and related literature (FASB Accounting Standards Codification®). The codification can basically be referred to as a one stop complete authorized source of reference for GAAP framework in order to adhere to the requirements of fair financial reporting by non-governmental entities. The codification comprises of authoritative standards from FASB, AIPCA and others and it does not involve any changes to the actual standards and is applicable to both public and private companies. The FASB had three primary goals in developing the Codification: first to simplify user access by codifying all authoritative US GAAP in one spot; second to ensure that the codified content accurately represented authoritative US GAAP as of July 1, 2009, and third to create a codification research system that is up to date for the released results of standard-setting activity. Basically the reasons behind the codification was to gather all US GAAP standards and make it easier for any individual to search for guidance in one place by using keywords or by narrowing the search by categories. Additionally, it eliminated the redundancy of statements among different standards and with just one source it allows the user to cite the relevant code with up to date standards. For instance, to find out the disclosure...
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...ISA ISA 706 January 2009 International Standard on Auditing Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report 706 INTERNATIONAL STANDARD ON AUDITING 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in January 2009 for publication. This standard should be read in conjunction with the Preface to Malaysian Approved Standards on Auditing; Preface to International Standards on Quality Control, Auditing, Review, Other Assurance and Related Services; Glossary of Terms and International Framework for Assurance Engagements. The status of International Standards on Auditing is set out in the Preface to Malaysian Approved Standards on Quality Control, Auditing, Review, Other Assurance and Related Services. Applicability International Standards on Auditing (ISAs) are to be applied in the audit of financial statements under all reporting frameworks. Reporting frameworks are determined by legislation, regulations and promulgations of the Malaysian Institute of Accountants and where appropriate mutually agreed upon terms of reporting. ISAs are to be applied in the audit of historical financial information. Effective Date in Malaysia Effective for audits of financial statements for periods beginning on or after January 1, 2010. Reproduction of Full Text of Final IFAC Publication “Copyright...
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...MKTG 308 - Group Work (30% of Total Assessment) There will be two components to the group work component of total assessment in MKTG308. The first component will be a Project Report worth 20% of the total assessment marks. The second component will be based on 2 presentations related to the group project report and associated tutorial work. The presentation component of group work is worth 10% of the total assessment marks. (1) Project Report (20%) The group Project report is due in week 11 in your tutorial class. Project reports handed in at later tutorials on the day due will be penalized 20% of the potential marks for the Project. For every further day late a further 20% penalty will apply for each day late. A cover sheet must be attached with the names and SIDs of all participating students in the group. Groups may submit peer assessment sheets based on peer ratings by each member of the group (a peer assessment sheet is attached to this outline). All of the peer assessment sheets for the group need to be attached to the group report submission on the pages following the cover sheet. It is the responsibility of the group leader to ensure that all completed peer assessment sheets are included in the group assignment submission. The peer assessment sheets for the group will be considered when allocating marks for the group report to individual group members. If peer review sheets are not included all students in the group will receive the same group mark. Project Aim:...
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...explain the differences between them. A Training Package is a national standard (industry guideline) for VET training and qualifications that is used to develop, measure, assess and recognise the skills sets and knowledge that a person needs to perform in their job function/industry. Accredited training or qualifications are developed by RTO’s/Organisations where there are currently no provisions in a Training Package or where there is a (local) skills / industry gap or an apprenticeship that is not covered by a Training Package. Accredited courses must be developed inline with the current national standards (ATQF) and not conflict with any existing Training Package/guidelines. A proposed accredited course must be submitted for rigorous assessment to the relevant state regulator. Once a course has been accredited by a state regulator, the accreditation last for a period of up to 3yrs in the state that it was accredited. If an RTO/Organisation wishes to deliver this course/training nationally, it must then be submitted to each state and territory training authority where it will be delivered for accreditation. In summary a Training Package is a nationally recognised qualification based on and developed by 1 of the 11 industry skills councils of Australia. It is based on unique industry requirements and government regulation/legislation. This to ensure training and qualification are of the highest standard. Accredited courses or training are developed to meet training needs...
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...Combined Supporting Notes and Technical Specifications including Units for ------------------------------------------------- ILM Level 5 NVQ Diploma in Management (8331) Version 4 20/08/2010 © The Institute of Leadership and Management (ILM) 2012 © The Institute of Leadership and Management (ILM) 2012 Supporting Notes for ILM QCF NVQs | This document is intended for current ILM centres and contains supporting notes for ILM National Vocational Qualifications (NVQs) in the QCF. The main purpose of this document is to act as a refresher to help reacquaint our centres with some of the key sections covered in the ILM Centre Manual and provide guidance to assist a centre in preparing to deliver an ILM NVQ. This a generic document and should always be read in conjunction with the ILM QCF NVQ Qualification Specifications Part 2 Technical Info document and the ILM Centre Manual (www.i-l-m.com/centres). IMPORTANT NOTES: * This document replaces the previous ILM NVQ Level 2, 3, 5, and 7 General Qualification Information for QCF NVQs. * 2011 SCQF SVQs are now standalone products and are no longer S/NVQs. They have separate specifications to meet SQA and SCQF requirements. Please refer to our SVQ webpage’s for detail and SVQ resources section online * Centres should be aware that the specifications for NQF Team Leading and Management NVQs at Levels 2, 3, 4, 5 should continue to be followed for learners who have been registered on this version of the...
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...these assertions were relevant to Paragon’s construction projects? For each of the assertions that you have listed, describe an audit procedure that Arthur Andersen could have employed to corroborate that assertion. We think the assertions relevant to Paragon’s projects are as follows: 1) Existence and occurrence, 2) Completeness, and 3) Valuation or allocation. The case details mention two examples of Paragon’s aggressive revenue recognition that Arthur Andersen would have caught had the nature of the auditing procedure changed. Arthur Andersen needed to contact Paragon’s clients and request written confirmation of the occurrence of this transactions reported by Paragon. Once Paragon’s client shown that no agreement existed, that would show that Paragon is committing out-right fraud. In order to corroborate the completeness and valuation/allocation assertions, Paragon should’ve have changed the nature of the auditing procedure as well. Paragon should have performed a surprise audit on multiple project locations. Sending a specialist out to the project location would allow Arthur Andersen to see that the valuation change to “earned value” was ineffective and that management were vastly misstating revenues. 2. Question 1 uses the term “Professional Auditing Standards” use AU-C standards to answer the question and for the description of audit procedures. Management assertions are the same regardless of being assessed using PCAOB standards or AU-C standards. We maintain that the...
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