...CHAPTER 5 Internal Control Evaluation: Assessing Control Risk LEARNING OBJECTIVES | | | | | |Review |Exercises, Problems, | | |Checkpoints |and Simulations | | | | | |Distinguish between management’s and auditors’ responsibilities |1, 2, 3, 4, 5 | | |regarding a company’s internal control. | | | | | | | |Define and describe internal control. |6, 7, 8 | | | | | | |Define and describe the five basic components of internal control, |9, 10, 11, 12, 13, 14, 15, 16, |62, 66, 69, 70 | |and specify some of their characteristics. ...
Words: 9314 - Pages: 38
...GENERAL GROWTH PROPERTIES: TO THE BRINK AND BACK December 6, 2011 Students: Yu (Cherry) Chen, Kevin Connolly, Bill Davis, Stephen Duncan, James Faello, Michael Hazinski, Noah Johnson Faculty Supervisor: Joseph L. Pagliari, Jr. Copyright © 2011 The Real Estate Group at The University of Chicago Booth School of Business All Rights Reserved This case study has been prepared solely for academic purposes. It should not be construed as a judgment about or an endorsement of any particular business matter. Moreover, the information contained herein has been obtained from sources we believe to be reliable; however, we make no representation or warranty as to its accuracy. TABLE OF CONTENTS EXECUTIVE SUMMARY ...................................................................................................... - 1 GENERAL GROWTH BACKGROUND ............................................................................ - 7 2004: A Historic Year for General Growth........................................................................ - 9 2005-2006: Secured Mortgages and Increasing Debt ..................................................... - 16 Simon vs. GGP - Capital Markets Strategy ..................................................................... - 24 IMPACT OF THE CREDIT CRISIS .................................................................................. - 31 GGP Faces Liquidity Challenge .................................................................................
Words: 37589 - Pages: 151
...4 TH EDITION Managing and Using Information Systems A Strategic Approach KERI E. PEARLSON KP Partners CAROL S. SAUNDERS University of Central Florida JOHN WILEY & SONS, INC. To Yale & Hana To Rusty, Russell &Kristin VICE PRESIDENT & EXECUTIVE PUBLISHER EXECUTIVE EDITOR EDITORIAL ASSISTANT MARKETING MANAGER DESIGN DIRECTOR SENIOR DESIGNER SENIOR PRODUCTION EDITOR SENIOR MEDIA EDITOR PRODUCTION MANAGEMENT SERVICES This book is printed on acid-free paper. Don Fowley Beth Lang Golub Lyle Curry Carly DeCandia Harry Nolan Kevin Murphy Patricia McFadden Lauren Sapira Pine Tree Composition Copyright 2010 John Wiley & Sons, Inc. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. 222 Rosewood Drive, Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774, (201) 748-6011, fax (201) 748-6008, website www.wiley.com/go/permissions. To order books or for customer service please, call 1-800-CALL WILEY (225-5945)...
Words: 175164 - Pages: 701
...4 TH EDITION Managing and Using Information Systems A Strategic Approach KERI E. PEARLSON KP Partners CAROL S. SAUNDERS University of Central Florida JOHN WILEY & SONS, INC. To Yale & Hana To Rusty, Russell &Kristin VICE PRESIDENT & EXECUTIVE PUBLISHER EXECUTIVE EDITOR EDITORIAL ASSISTANT MARKETING MANAGER DESIGN DIRECTOR SENIOR DESIGNER SENIOR PRODUCTION EDITOR SENIOR MEDIA EDITOR PRODUCTION MANAGEMENT SERVICES This book is printed on acid-free paper. Don Fowley Beth Lang Golub Lyle Curry Carly DeCandia Harry Nolan Kevin Murphy Patricia McFadden Lauren Sapira Pine Tree Composition Copyright 2010 John Wiley & Sons, Inc. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. 222 Rosewood Drive, Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774, (201) 748-6011, fax (201) 748-6008, website www.wiley.com/go/permissions. To order books or for customer service please, call 1-800-CALL WILEY (225-5945)...
Words: 175164 - Pages: 701
...4 TH EDITION Managing and Using Information Systems A Strategic Approach KERI E. PEARLSON KP Partners CAROL S. SAUNDERS University of Central Florida JOHN WILEY & SONS, INC. To Yale & Hana To Rusty, Russell &Kristin VICE PRESIDENT & EXECUTIVE PUBLISHER EXECUTIVE EDITOR EDITORIAL ASSISTANT MARKETING MANAGER DESIGN DIRECTOR SENIOR DESIGNER SENIOR PRODUCTION EDITOR SENIOR MEDIA EDITOR PRODUCTION MANAGEMENT SERVICES Don Fowley Beth Lang Golub Lyle Curry Carly DeCandia Harry Nolan Kevin Murphy Patricia McFadden Lauren Sapira Pine Tree Composition This book is printed on acid-free paper. Copyright 2010 John Wiley & Sons, Inc. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. 222 Rosewood Drive, Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774, (201) 748-6011, fax (201) 748-6008, website www.wiley.com/go/permissions. To order books or for customer service please...
Words: 175167 - Pages: 701
...Secure Data Sharing in the Cloud Danan Thilakanathan, Shiping Chen, Surya Nepal and Rafael A. Calvo 1 Introduction Cloud systems [1, 2] can be used to enable data sharing capabilities and this can provide an abundant of benefits to the user. There is currently a push for IT organisations to increase their data sharing efforts. According to a survey by InformationWeek [3], nearly all organisations shared their data somehow with 74 % sharing their data with customers and 64 % sharing with suppliers. A fourth of the surveyed organisations consider data sharing a top priority. The benefits organisations can gain from data sharing is higher productivity. With multiple users from different organisations contributing to data in the Cloud, the time and cost will be much less compared to having to manually exchange data and hence creating a clutter of redundant and possibly out-of-date documents. With social networking services such as Facebook, the benefits of sharing data are numerous [4] such as the ability to share photos, videos, information and events, creates a sense of enhanced enjoyment in one’s life and can enrich the lives of some people as they are amazed at how many people are interested in their life and well-being. For students and group-related projects, there has been a major importance for group collaborative tools [5]. Google Docs provides data sharing capabilities as groups of students or teams working on a project can share documents and can collaborate...
Words: 13400 - Pages: 54
...MacroPlan Australia Setting New Standards MacroPlan Australia Setting New Standards Student Accommodation Study October 2006 PREPARED FOR CITY OF WHITEHORSE City of Whitehorse MACROPLAN AUSTRALIA PTY LTD SYDNEY |MELBOURNE Page 1 of 60 MacroPlan Australia Setting New Standards + Contact Information PROJECT DIRECTOR Con Tsotsoros (Director, Spatial Planning) MELBOURNE SYDNEY Fairfax House Level 5, 19-31 Pitt Street, Sydney, NSW. 2000 t. 02 9252 1199 f. 02 9241 6002 REPORT CONTACT Jason Black (Associate Director, Spatial Planning) MELBOURNE MELBOURNE Level 4, 107-109 Flinders Lane, Melbourne, Vic. 3000 t. 03 9663 6826 f. 03 9663 2896 e. info@macroplan.com.au w. www.macroplan.com.au Signed+ …………………………………….……. Dated: 26 October 2006 + This document has been reviewed by the Director of the Spatial Planning Group, MacroPlan Australia. This document is for discussion purposes only unless signed and dated by the person(s) identified. Disclaimer © MacroPlan Australia Pty Ltd All Rights Reserved. No part of this document may be reproduced, transmitted, stored in a retrieval system, or translated into any language in any form by any means without the written permission of MacroPlan Australia Pty Ltd. Intellectual Property Rights All Rights Reserved. All methods, processes, commercial proposals and other contents described in this document are the confidential intellectual property of MacroPlan Australia Pty Ltd and may not be used or...
Words: 31920 - Pages: 128
...AN ILLUSTRATED GUIDE TO KOREAN MYTHOLOGY RUSSIA KOREA CHINA CHEJU JAPAN TAIWAN An Illustrated Guide to Korean Mythology Choi Won-Oh GLOBAL ORIENTAL AN ILLUSTRATED GUIDE TO KOREAN MYTHOLOGY Choi Won-Oh First published in 2008 by GLOBAL ORIENTAL LTD PO Box 219 Folkestone Kent CT20 2WP UK www.globaloriental.co.uk © Global Oriental Ltd 2008 ISBN 978-1-905246-60-1 All rights reserved. No part of this publication may be reproduced or transmitted in any form or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage or retrieval system, without prior permission in writing from the publishers. British Library Cataloguing in Publication Data A CIP catalogue entry for this book is available from the British Library This book is published with the support of the Korea Literature Translation Institute (KLTI) for the project ‘Books from Korea, 2005’ Set in Plantin 10.5 on 12 point by Mark Heslington, Scarborough, North Yorkshire Printed and Bound by Stallion Press (Singapore) Pte Ltd Contents Preface Introduction: Understanding Korean Myths The Korean gods Myths about Cosmology and Flood 1. The Formation of Heaven and Earth 2. Shoot for a Sun, Shoot for a Moon 3. A Man and a Woman Who Became the Gods of the Sun and the Moon 4. Origin of the Seven Stars of the Great Bear 5. The Great Flood Myths about Birth and Agriculture 6. The Grandmother Goddess of Birth 7. Chach’o(ngbi...
Words: 115927 - Pages: 464
...HOLLOW AVOWALS OF HUMAN RIGHTS PROTECTION – TIME FOR AN AUSTRALIAN FEDERAL BILL OF RIGHTS? JULIE CASSIDY* Unlike the constitutions of many nations, such as the United States of America and the Republic of South Africa, the constitutions of the Australian States and Territories and the Commonwealth Constitution Act 1901 (UK) contain no bill of rights. Australia is the only western democracy without a federal bill of rights. The debate regarding the need for a bill of rights necessitates an understanding of what human rights the people of Australia already enjoy. If sufficient protection can be found in existing sources, does Australia really need a federal bill of rights? Opponents of a bill of rights state that we have sufficient protection from arbitrary government intervention in our personal affairs and thus a bill of rights is unnecessary. There are a number of potential sources of human rights in Australia that might provide the suggested existing protection, including the common law, specific domestic legislation, international law and constitutional law. Each of these sources of human rights has, however, important limitations. The focus of this article is on the inadequacy of the Australian constitutions as a source of purported protection. This in turn suggests that an alternative source of rights is needed – a federal bill of rights? In the course of this analysis the author makes suggestions for reform; specifically how a federal bill of rights may address the paucity...
Words: 21777 - Pages: 88
...NEW YORK UNIVERSITY SCHOOL OF LAW JOURNAL OF INTERNATIONAL LAW AND POLITICS GUIDE TO FOREIGN AND INTERNATIONAL LEGAL CITATIONS FIRST EDITION ● 2006 © Copyright 2006 by New York University Contents FORWARD AND GENERAL INSTRUCTIONS................................................................................................. xiii ACKNOWLEDGEMENTS ......................................................................................................................................xv COUNTRY CITATION GUIDES ARGENTINA...............................................................................................................................................................1 I. COUNTRY PROFILE ..................................................................................................................................1 II. CITATION GUIDE.......................................................................................................................................2 1.0 CONSTITUTION...................................................................................................................................2 2.0 LEGISLATION......................................................................................................................................2 3.0 JURISPRUDENCE ................................................................................................................................3 4.0 BOOKS .....................................
Words: 102405 - Pages: 410
...This article was downloaded by: [Manchester Metropolitan University] On: 18 November 2011, At: 08:18 Publisher: Routledge Informa Ltd Registered in England and Wales Registered Number: 1072954 Registered office: Mortimer House, 37-41 Mortimer Street, London W1T 3JH, UK The International Review of Retail, Distribution and Consumer Research Publication details, including instructions for authors and subscription information: http://www.tandfonline.com/loi/rirr20 Failure in international retailing: research propositions Steve Burt , John Dawson & Leigh Sparks a a b c Institute for Retail Studies, University of Stirling, Stirling FK9 4LA, UK E-mail: s.l.burt@stir.ac.uk b The University of Edinburgh Management School, 50 George Square, Edinburgh EH8 9YI, UK E-mail: john.dawson@ed.ac.uk c Institute for Retail Studies, University of Stirling, Stirling FK9 4LA, UK E-mail: leigh.sparks@stir.ac.uk Available online: 15 Apr 2011 To cite this article: Steve Burt, John Dawson & Leigh Sparks (2003): Failure in international retailing: research propositions, The International Review of Retail, Distribution and Consumer Research, 13:4, 355-373 To link to this article: http://dx.doi.org/10.1080/0959396032000129471 PLEASE SCROLL DOWN FOR ARTICLE Full terms and conditions of use: http://www.tandfonline.com/page/terms-andconditions This article may be used for research, teaching, and private study purposes. Any substantial or systematic reproduction, redistribution, reselling...
Words: 10620 - Pages: 43
...Better energy MERIDIAN ENERGY LIMITED ANNUAL REPORT 2014 for the year ended 30 June 2014 02 ny C omp a e r v iew ov 04 from Re p o r t ir an d o u r C h a ut ive E xe c C hie f The nu 50 mbers 6.7 % 13.01 Total dividend in FY2014 EBITDAF 1 ahead of prospectus CENTS PER SHARE $ 24 . 3% higher than forecast in the prospectus, including a 2 .00cps special dividend. Invested in communities and environmental projects 3.5M 2 New wind farms generating electricity Delivering on our commitment to shareholders In our first full-year results after partially listing on the New Zealand and Australian stock exchanges in October 2013, we have achieved solid results for shareholders. EBITDAF 1 , a key indicator of profitability, has exceeded the prospectus forecast by $36.9 million (6.7%). We have also delivered a higher-thanforecast full-year cash dividend for our shareholders, resulting in a 21.8% total shareholder return 2 to 30 June 2014 . 2014 highlights FRONT COVER Jeremy Takao, Russell School, Porirua, helping to celebrate first power at Meridian’s new Mill Creek wind farm near Wellington in May 2014. Meridian Energy Limited Annual Report for the year ended 30 June 2014 IN THIS REPORT 2 4 8 10 12 18 22 26 Company overview Report from our Chair and Chief Executive Our Board Our executive team Customers Generation Environment Community 30 People 34 Summary of Group performance 40 Directors’ statement 35.3 % Average...
Words: 67800 - Pages: 272
...The Tongue and Quill AFH 33-337 1 AUGUST 2004 Communication is an essential tool for the twenty-first century Air Force BY ORDER OF THE SECRETARY OF THE AIR FORCE AIR FORCE HANDBOOK 33-337 1 AUGUST 2004 Communications and Information THE TONGUE AND QUILL COMMUNICATING IS A POWERFUL TOOL FOR THE TWENTY-FIRST CENTURY AIR FORCE The Tongue and Quill is dedicated to every man and woman in today’s Air Force who will ever sling ink at paper, pound a keyboard, give a briefing, or staff a package to support the mission. Currently, The Tongue and Quill is widely used by Air Force military and civilian members, professional military school educators and students, and civilian corporations around the United States. As United States Air Force employees, it is important we communicate clearly and effectively to carry out our mission. This handbook together with AFMAN 33-326, Preparing Official Communications, will provide the necessary information to ensure clear communications— written or spoken. The use of the name or mark of any specific manufacturer, commercial product, commodity, or service in this publication does not imply endorsement by the Air Force To all you enthusiastic users worldwide, keep up the good fight! SUMMARY OF REVISIONS This revision improved organization; rearranged layout; updated quotes, art and word lists; and added material on preparing to write and speak, writing with focus, communicating to persuade, research, meetings, briefings and listening;...
Words: 125419 - Pages: 502
...Annual Report 2014 Our customers are at the core of our business Myer strives to be customers’ number one destination when it comes to fashion, cosmetics, and the home. Our strategy provides a clear direction for us to continually delight our customers when they engage with us, whether it is in a store or online. Contents Chairman and CEO Report Page 04 Directors’ Report Page 42 Operating and Financial Review Page 06 Remuneration Report Page 47 Sustainability Page 22 Financial Report Page 68 Board of Directors Page 26 Auditor’s Independence Declaration Page 114 Management Team Page 28 Independent Auditor’s Report Page 115 Corporate Governance Statement Page 30 Shareholder Information Page 117 Corporate Directory IBC Annual General Meeting The fifth Annual General Meeting of Myer Holdings Limited will be held on Friday 21 November 2014 at 11.00am (Melbourne time). Mural Hall Level 6, Myer Melbourne Store Bourke Street Mall, Melbourne VIC 3000 Myer Holdings Limited ABN 14 119 085 602 Front cover image: Myer Adelaide Left page top to bottom: Team member and customer; Homewares, Myer Adelaide; Childrenswear, Myer, Emporium Melbourne. CHAIRMAN AND CEO REPORT Paul McClintock AO and Bernie Brookes was able to maintain total sales of $3,143 million. On a comparable store sales basis, sales increased by 1.2 percent. It is encouraging that comparable store sales have now grown in eight of the last nine quarters, which points to our...
Words: 59709 - Pages: 239
...“Daily Confession of Faith” In Christ I am anointed and a powerful person of God. I am a joint-heir with Jesus and more than a conqueror. I am a doer of the Word of God and a channel for His blessings. If God be for me, who can be against me? I am blessed coming in and I am blessed Going out. My enemies are fleeing before me. God has commanded His blessing on my storehouses. He has opened His Good treasures and I shall lend and not borrow. I am the head and not the tail. He has given me power to make wealth. I dwell in the secret place I have His protection and provision. God is my refuge, my fortress I am not afraid of the snare of the fowler. No Evil shall befall me and no plague shall come nigh My dwelling. God has given his angels Charge over me and they are bearing me up in their hands lest I dash my foot against a stone, as declared in Psalms 91. I Peter 2:9 establishes I am a chosen generation, A royal priesthood, a holy nation. I am a peculiar person called out of darkness Into His marvelous light. I Peter 2:24 states, I have been healed by the stripes of Jesus. Cancer, sugar diabetes, heart disease, sickness, Afflictions, infections, or any other disease cannot enter my body. I am without spot or blemish, An intercessor, the righteousness of God, saved, and washed in the Blood of Jesus. “No weapon formed against me shall prosper, and every tongue Which rises against me in judgment You shall condemn. This is the heritage of the servants of the LORD, and their Righteousness...
Words: 72960 - Pages: 292