...IS : 28 - 1985 ( Reaffirmed 2001 ) Indian Standard SPECIFICATION FOR PHOSPHOR BRONZE INGOTS AND CASTINGS ( Fourth Rer+siorz ) Second Reprint May 1997 IJDC 669.35’779-412 0 Copy-iglrt 1986 BUREAZJ OF INDIAN STANDARDS MANAK BIIAVAN, 9 BAHADUR SHAH ZAFAR MARG NEW DELHI 110002 Gr 3 August 1986 IS:28 -1985 Indian Standard SPECIFICATION FOR PHOSPHOR BRONZE INGOTS AND CASTINGS ( Fourth Revision ) Copper and Copper Alloys Sectional Committee, Cha:rman DR L. R. VAIDYANATE Indian Copper Representing Development SMDC 11 Centre, Calcutta h4tmbrrJ SHSI D. DE SA~KAR ( Altrrnatc to Dr L. R. Vaidyanath ) Bralco Metal Industries Pvt Ltd. Bombay SHRI DEV KUYAR AWAKWAL SHHI RAJ KU~AR AWARWAL ( Altnnute ) Ministry of Defence ( DC1 )/DPI (N) SARI BACEITAR SIKWH SERI M. R. ACHARYA (Alternate) National Test House, Calcutta SH~I K. L. BARUI SHRI H. P. DUBEY ( Altnnatr ) Indian Telephone Industries Ltd. Bangalore SHRI J. NAOESH BRATT SEW A. R. SUKUIUARAN ( Akmatr ) Hindustan Cables Ltd, Burdwan SERIC.D. BHATTAOHAR~YA SHRX M. JHA ( Altcmat~ ) Raahtriya Metal Industries Ltd, Bombay SERI BALK~~HNA BINANI DB V. S. PATKAR ( Aftematr ) Hindustan Copper Ltd, Calcutta DR S. K. BISWAS Alcobex Metalr (P) Ltd, Jodhpur PROP A. D. BOHR A SHRI S.D.NARKEADE (Afternutr) NE0 Pipes & Tube Co Ltd, Calcutta SERI P. R. DHAR SHRl A. K. MITRA ( Alt#~t# ) Ministry of Finance ( India Government Mint ), Sn~r H. N. GUPTA Calcutta Bharat Heavy Electricals Ltd SHRI...
Words: 3486 - Pages: 14
...Financial Statement Fraud ACCT 710: Assignment 6-2 Shannon Baxley David Welch September 24, 2011 Table of Contents Abstract………………………………………………………………………………………3 Introduction…………………………………………………………………………………..3 Literature Reviews……………………………………………………………………………5 Conclusion…………………………………………………………………………………..16 References…………………………………………………………………………………...18 Abstract This paper describes financial statement fraud (FSF) and how it may occur within companies. The reason of this study was to research FSF detection and prevention. Research was also done to determine any influences that SAS (Statement on Auditing Standards) No. 82 and SAS No. 99 had on audit programs and the analysis from external auditors. Thirteen scholarly journals were reviewed in order to analyze SAS No. 82 and No. 99 and to show ways to detect and prevent fraud. Results found that managers and/or auditors can create fraud intentionally and unintentionally. There are ways to prevent fraud and educating managers and/or auditors is a good way to make sure fraud does not occur. Introduction Financial statement fraud (FSF) involves the premeditated issuing of phony information on a financial statement (financial statement fraud, 2011). FSF occurs when a company exaggerates assets or revenue, or when it devalues liabilities and expenses (financial statement fraud, 2011). The American Institute of Certified Public Accountants or AICPA defines fraudulent financial reporting as “intentional misstatements or omissions...
Words: 5162 - Pages: 21
...C) QRCA (Q Research Council & Association) D) AAPOR (American Association for Public Opinion Research) E) CASRO (Council of American Survey Research Organizations) Answer: B Difficulty: Easy Objective: 1 Question type: Concept Course LO: Define the nature and role of marketing research 2) The marketing research industry has a certification program for marketing researchers, and this certification program is hosted by: A) American Marketing Association. B) Research Certification Board. C) Marketing Research Corporation. D) Marketing Research Association. E) Association of Specialized and Professional Accreditors. Answer: D Difficulty: Easy Objective: 1 Question type: Concept Course LO: Define the nature and role of marketing research 3) What did the Marketing Research Association do in 2005 that changed the credentialing of marketing research professionals? A) They brought a lawsuit against several practitioners who were not qualified to practice marketing research. B) They required all practitioners to take a test on qualitative research methods. C) They created the Professional Researcher Certification program. D) They required all AACSB accredited colleges to offer a course in marketing research. E) Nothing has been done; one of the problems the industry has is that there is no credentialing program. Answer: C Difficulty: Moderate Objective: 1 Question type: Concept Course LO: Define the nature and role of marketing research ...
Words: 5905 - Pages: 24
...1. INTRODUCTION 1.1 INTRODUCTION TO THE STUDY INTRODUCTION Employee or labour welfare is a comprehensive term including various services, benefits and facilities offered to employees by the employer. Through such generous fringe benefits the employer makes life worth living for employees. The welfare amenities are extended in addition to normal wages and other economic rewards available to employees as per the legal provisions. According to Dr. Parandikar, “Labour welfare work is work for improving the health, safety and general well being and the industrial efficiency of the workers beyond the minimum standard laid down by labour legislation” Welfare measures may also be provided by the government, trade unions and non-government agencies in addition the employer. The basic purpose of labour welfare is to enrich the life of employees and keep them happy and contented. Welfare measures may be both statutory and voluntary. Labour laws require the employer to extend certain benefits to employees in addition to wages. Voluntary benefits are the result of employer’s generosity, enlightenment and philanthropic feelings. MEANING OF EMPLOYEE WELFARE According to the Oxford dictionary employee welfare or labour welfare means “the efforts to make life worth living for workmen”. According to the Labour Investigation Committee (1946), employee welfare means “anything done for intellection physical, moral and economic betterment of the workers...
Words: 7753 - Pages: 32
...ACC 655 – Advanced Auditing Term Paper: World Health Alternatives, INC – Fraud Brian O’Rourke, Katharina Ryska 10/14/2013 Introduction Scandals like Enron, Worldcom and Tyco have taught society about CEO’s fudging financial statements in order to make some extra money. With millions of dollars lost for the shareholders, members of the management engaging in fraudulent activity face high penalties. However, these penalties do not stop executives from trying to scam the system. World Health Alternatives, Inc got negative press following a big fraud investigation. The company with its number of wholly owned subsidiaries provides “medical, professional, and administrative staffing services to the healthcare industry in the United States.” By comprising nurse and physician staffing one would expect the company to have integrity. This paper is going to look at the fraud case, auditor’s responsibility, financial statements as well as the charges against the auditor. Furthermore, this paper is trying to see if the SEC allegations were warranted against the auditor. Overview of the Case According to the SEC, World Health Altneratives, Inc (World Health) engaged in fraudulent and improper conduct from at least May 2003 – August 2005. They manipulated accounting entries by understating expenses and liabilities, which made World Health look more financially sound. According to the SEC Website, “every annual and quarterly report that World Health filed with the Commission contained...
Words: 2938 - Pages: 12
...Chapter 1 Introduction Origin of the report After Liberation when country's traditional items of export could not yield expected result, in late 70s the government and a section of entrepreneurs - young, educated and dynamic, began to emphasize on development of non-traditional items of export. By the year 1983, Ready-Made-Garment (RMG) emerged to be a non-traditional export oriented sector most promising in the socioeconomic context of the country. By that time, those entrepreneurs felt a necessity of sectoral trade body, non-government in nature, free from traditional bureaucracy, to help the RMG sector and to boost up the foreign exchange earnings of the country urgently needed at that time. Responding to that necessity, 19 (Nineteen) RMG manufacturers and exporters joined together and by their untiring efforts got Bangladesh Garment Manufacturers and Exporters Association (BGMEA) incorporated on February 20, 1983, Today 2400 small and medium scale privately owned garment factories, registered with BGMEA, spread in cluster over the EPZ and urban areas of Dhaka, Chittagong and Khulna, are manufacturing ready-made garments of varied specifications as per size and designs stipulated by the overseas buyers. Starting with a few items, the entrepreneurs in the RMG sector have widely diversified the product base ranging from ordinary shirt, T-shirt, trousers, shorts, pajama, ladie's wear and children's wear to sophisticated high value items like quality suits, branded jeans...
Words: 11866 - Pages: 48
...FAR EASTERN UNIVERSITY Nicanor Reyes St., Sampaloc Manila Job Opportunities for Internal Auditing Graduates A Research Paper Presented to the Institute of Accounts, Business & Finance Proponents: Ballan, Mary Jane M. Bautista, Dennis V. Burce, Jayraldine D. Culaton, Mary Joy C. Dacillo, Jessmin P. (Leader) Maquinano, Jem Karol R. Ortiz, Maribel G. Quiros, Marco M. Reyes, Angela M. Palencia, Alfred Foster M. Pascual, Karl Alexis M. Villanueva, Christian Paul M. In Partial Fulfillment Of the Requirement for the Degree of Bachelor of Science in Business Administration Major in Internal Auditing Dr. FE R. OCHOTORENA, CPA Adviser First Semester Academic Year 2014-2015 Job Opportunities for Internal Auditing Graduates AIA0807/Group 3 Abstract Internal auditing helps the organization to achieve its future goals by improving the business process of the organizations. The purpose of this study is to determine the job opportunities of Internal Auditing graduates. This study used the descriptive method of research and used non-probability sampling technique specifically stratified random sampling. This study revealed that job opportunities for the Internal Auditing graduates are rising in foreign companies particularly for the positions of Junior Internal Auditors given that Internal Auditing is designed to add value by helping organizations achieve its objectives. We conclude that many companies are already appreciating the importance of internal auditing function...
Words: 4735 - Pages: 19
.... . . . . . . . . . . . Case 1135: CISG [1]; [6] - Australia: Supreme Court of Australia, Attorney-general of Botswana -v- Aussie Diamond Products Pty Ltd [No. 3] [2010] WASC 141 (23 June 2010) . . . . Case 1136: CISG 8 - Australia: Supreme Court of New South Wales, Franklins Pty Ltd v Metcash Trading Ltd [2009] NSWCA 407 (16 December 2009) . . . . . . . . . . . . . . . . . . . . . . . . . . . Case 1137: CISG 7; 8; 9 [relevant but court considered domestic Australian law] - Australia: Supreme Court of South Australia, Vetreria Etrusca Srl v Kingston Estate Wines Pty Ltd [2008] SADC 102 (14 March 2008) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Case 1138: CISG 35; 38; 39; 50; 46; 78; Limitation Convention 3; 8 - Serbia: Foreign Trade Court of...
Words: 5224 - Pages: 21
...Chapter 1-17 Operations Management Roberta Russell & Bernard W. Taylor, III Organization of This Text: Part I – Operations Management Intro. to Operations and Supply Chain Management: Quality Management: Statistical Quality Control: Product Design: Service Design: Processes and Technology: Facilities: Human Resources: Project Management: Chapter 1 (Slide 5) Chapter 2 (Slide 67) Chapter 3 (Slide 120) Chapter 4 (Slide 186) Chapter 5 (Slide 231) Chapter 6 (Slide 276) Chapter 7 (Slide 321) Chapter 8 (Slide 402) Chapter 9 (Slide 450) 1 -2 Organization of This Text: Part II – Supply Chain Management Supply Chain Strategy and Design: Global Supply Chain Procurement and Distribution: Forecasting: Inventory Management: Sales and Operations Planning: Resource Planning: Lean Systems: Scheduling: Chapter 10 (Slide 507) Chapter 11 (Slide 534) Chapter 12 (Slide 575) Chapter 13 (Slide 641) Chapter 14 (Slide 703) Chapter 15 (Slide 767) Chapter 16 (Slide 827) Chapter 17 (Slide 878) 1 -3 Learning Objectives of this Course Gain an appreciation of strategic importance of operations and supply chain management in a global business environment Understand how operations relates to other business functions Develop a working knowledge of concepts and methods related to designing and managing operations and supply chains Develop a skill set for quality and process improvement 1 -4 Chapter 1 Introduction to Operations and Supply Chain Management Operations Management Roberta...
Words: 23545 - Pages: 95
...Page 1 of 14 NURSING LAW AND ETHICS JURIS OUTLINE ( Atty. Aleth Joyce T. Cubacub) Chapter 1- Overview Nursing Profession - Process of constant change - Etymological perspective it comes from the Latin word meaning NUTRIX or nourish Nursing - Art, a science and a social science - Being an art, deals with skills that require dexterity and proficiency - Science : systematic and well-defined body of knowledge which utilizes scientific methods and procedures in the application of nursing process - Social Science: primordial interest is man whether well or sick - It is involved in total quality patient care when giving the patient prescribed medication or treatments - Primary focus is the individual’s response to health related problems FOUR FUNDAMENTAL RESPONSIBILITIES OF NURSING a. Promote health b. Prevent illness c. Restore health and d. To alleviate sufferings - Noble goal to promote the harmonious or symphonic interaction between men and their environment CHARACTERISTICS OF NURSING a. Nursing is caring b. Involves close, personal contact with the recipient of care; c. Concerned services ( humans as physiological, psychological and sociological organisms) d. Committed to personalized services regardless of color, creed or social or economic status e. Committed to promoting individual, family , community and national health goals f. Committed to involvement in ethical, legal and political issues in the delivery of health care NURSING PROCESS - Use nurse process as a tool in nursing...
Words: 5411 - Pages: 22
...Dell™ PowerEdge™ SC1435 Systems Hardware Owner’s Manual w w w. d e l l . c o m | s u p p o r t . d e l l . c o m Downloaded from www.Manualslib.com manuals search engine Notes, Notices, and Cautions NOTE: A NOTE indicates important information that helps you make better use of your computer. NOTICE: A NOTICE indicates either potential damage to hardware or loss of data and tells you how to avoid the problem. CAUTION: A CAUTION indicates a potential for property damage, personal injury, or death. ____________________ Information in this document is subject to change without notice. © 2006 Dell Inc. All rights reserved. Reproduction in any manner whatsoever without the written permission of Dell Inc. is strictly forbidden. Trademarks used in this text: Dell, the DELL logo, Inspiron, Dell Precision, Dimension, OptiPlex, Latitude, PowerConnect, PowerEdge, PowerVault, PowerApp, Dell OpenManage, and Dell XPS are trademarks of Dell Inc.; Microsoft, Windows, MS-DOS, and Windows Server are registered trademarks of Microsoft Corporation; AMD and AMD PowerNow! are trademarks of Advanced Micro Devices, Inc.; EMC is a registered trademark of EMC Corporation. Other trademarks and trade names may be used in this document to refer to either the entities claiming the marks and names or their products. Dell Inc. disclaims any proprietary interest in trademarks and trade names other than its own. Model SVUA August 2006 P/N HJ362 Rev. A00 Downloaded from www.Manualslib...
Words: 32860 - Pages: 132
...develop and use a performance specification or non-Government standard, a detail specification may be developed and used, but only as a last resort. 4. There are two primary objectives for the changes to this standard. First, for the DoD to meet its military needs in the current economic and political environment, it must increase access to an expanded industrial base that can meet defense needs at lower costs with state-of-the-art commercial technology. The changes herein will move the DoD to greater use of performance-based specifications and commercial-type specifications and standards. The second objective is to ensure that the contents of specifications cover only the requirements for a product (preferably in terms of performance) and the tests to verify that those requirements are met. Specifications...
Words: 33441 - Pages: 134
...PARENTS’ SOCIO-ECONOMIC STATUS AND STUDENTS’ ACADEMIC PERFORMANCE. CHAPTER ONE Background to the Study It is an undebatable fact that the home is the fulcrum around which the early years of a child revolves. The central figures are the parents. While child-bearing and child-rearing cannot be divorced one from the other, the type of child-rearing practiced in a family has a tremendous impact on the entire life of the child including his or her academic life. Generally, the social climate or environment in which an individual finds him or her self to a large extent determines his or her behaviour and personality development. Consequently, parental guidance and discipline usually influence the behaviour of the children and at the apex of this parental influence is the mother. According to Olayinka and Omoegun (2001), the word "family" has its origin in the Latin word which could be translated to mean "domestic group". A domestic group is a group of people who habitually share a common dwelling and common food supply. According to Murdoch (1965) family is a social group characterized by common residence, economic, cooperation and reproduction; it includes adults of both sexes, at least two of who maintains a socially approved sexual relationship and one more children, own or adopted by the sexually cohabiting adult. The family provides for the physical maintenance of the child, offers him his first and most continuing social contracts, and gives him affection and other emotional...
Words: 8319 - Pages: 34
...Notes I.28 Session – I important that they would affect the auditor’s report if not resolved. They include the following: • Matters that are significant and involve issues regarding the appropriate selection, application and consistency of accounting principles pertaining to the financial statements, including related disclosures. Such matters often relate to accounting for complex or unusual transactions or to estimates and uncertainties and any applicable management assumptions. Results of auditing procedures that indicate the financial statements or disclosures could be materially misstated or that the auditing procedures need to be significantly modified. Circumstances that cause the auditor significant difficulty in applying auditing procedures he or she considers necessary. Other findings that could result in modification of the auditor’s report. Compliance of Auditing Standards and Audit Documentation – a must for all practice units satisfy any applicable legal or regulatory requirements for records retention. Internationally the norm is assemble the final audit file and submit it for archiving within 60 days from the date of our audit report. The PCAOB standard has shortened this period to 45 days. 51 The auditor would also need to adopt procedures that enable him or her to gain access to the documentation throughout that period. One way for auditors to accomplish this is by creating a policy to maintain electronic documentation. One needs to bear in mind...
Words: 4887 - Pages: 20
...Journal of Operations Management 24 (2006) 440–457 www.elsevier.com/locate/jom Disentangling leanness and agility: An empirical investigation Ram Narasimhan a,*, Morgan Swink a, Soo Wook Kim b,1 a Department of Marketing and Supply Chain Management, Eli Broad College of Business, Michigan State University, East Lansing, MI 48824, United States b College of Business Administration, Seoul National University, San 56-1, Sillim-dong, Kwanak-gu, Seoul, Korea Received 20 May 2004; received in revised form 3 October 2005; accepted 1 November 2005 Available online 19 January 2006 Abstract Manufacturing plant managers have sought performance improvements by adhering to the guiding principles of leanness and agility. Lean manufacturing and agile manufacturing paradigms have also received considerable attention in operations management literature. However, paradoxically, the extant literature is lacking in clarity and fails to delineate with sufficient precision how and why leanness and agility differ. Given the resource constraints within which most manufacturing firms have to operate today, it is useful, if not critical, to develop a good understanding of how these paradigms differ and what their constituent dimensions are. Such an understanding is also essential for developing and testing theories relating to leanness and agility. Through a literature review we discuss leanness and agility in two ways: (1) as manufacturing paradigms and (2) as performance capabilities. Our empirical...
Words: 11727 - Pages: 47