...of: CGA-Canada 100-4200 North Fraser Way Burnaby, British Columbia Canada V5J 5K7 Phone: 604 669-3555 Fax: 604 689-5845 www.cga.org/canada Updated: April 18, 2011 CGA-Canada PA2 Examination Blueprint 2011/2012 Table of Contents About the Examination Blueprint ......................................................................................................................... 2 PA2 Examination ................................................................................................................................................... 2 PA2 Course ........................................................................................................................................................ 2 Prerequisite Courses for the PA2 Examination .................................................................................................. 3 Competency Weightings ....................................................................................................................................... 3 Structure of the Examination ................................................................................................................................ 5 Examination Competency Coverage ..................................................................................................................... 6 Scoring Model and Evaluation of Candidate Performance ................................................................................... 6 ©CGA-Canada, 2011 ...
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...PA1 EXAMINATION BLUEPRINT 2014/2015 Effective Date: December 2014 This document is the property of: CGA-Canada 100-4200 North Fraser Way Burnaby, British Columbia Canada V5J 5K7 Phone: 604 669-3555 Fax: 604 689-5845 www.cga.org/canada Updated: January 21, 2014 CGA-Canada PA1 Examination Blueprint 2014/2015 Table of Contents About the Examination Blueprint ......................................................................................................................... 2 PA1 Examination ................................................................................................................................................... 2 PA1 Course ........................................................................................................................................................ 2 Prerequisite Courses for the PA1 Examination .................................................................................................. 3 Competency Weightings ....................................................................................................................................... 3 Structure of the Examination ................................................................................................................................ 5 Examination Competency Coverage ..................................................................................................................... 6 Scoring Model and Evaluation of Candidate...
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...various processes for defining operational mandates, defining strategic requirements to manage change, developing tactical implementation plans and strategies for implementing and monitoring the implementation of planned systems of change. Implementing Strategic Management Processes to Manage Change within the Canadian Forces Military Police The Canadian Forces Military Police (CFMP) is a component division of the Department of National Defence and is responsible for providing “professional police, security and operational support services” (CFPM) to the Canadian Forces worldwide. As a vital component of government, mandated to defend the nation of Canada, the CFMP contribute to the delivery of a public service as mandated by Canadian Law. As such, the CFMP is a vital public institution of the Federal Government of Canada and serves to maintain discipline and enforce the rule of law (Report of the Somalia Commission of Inquiry, 1997) within the Canadian Forces. Members of the...
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...growth and its sales increased more than 600% between 1991 and 2008, achieving $1.61 billion in that year (Veleva, 2010, p. 3). The owners, James and Anne Davis had always operated New Balance in a socially responsible way, but did not have a formal CSR department or strategy for the business and did not advertise their CSR activities to the public (Veleva, 2010, p. 5). In 2006, James and Anne Davis formally integrated CSR into New Balance’s mission and values (Veleva, 2010, p. 5). Katherine Shepard, the company’s communications manager was promoted to the role of social responsibility manager in 2007, and her goals included maintaining its socially responsible culture when taking over new brands, increasing transparency to increase stakeholders’ trust, and becoming a CSR leader in the industry to keep up with CSR activities of competitors (Veleva, 2010, p. 1). Shepard joined the company after learning that their shoes are made in the United States (Veleva,...
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...resources management. Through the Internet, we report on international negotiations and share knowledge gained through collaborative projects with global partners, resulting in more rigorous research, capacity building in developing countries and better dialogue between North and South. IISD’s vision is better living for all—sustainably; its mission is to champion innovation, enabling societies to live sustainably. IISD is registered as a charitable organization in Canada and has 501(c)(3) status in the United States. IISD receives core operating support from the Government of Canada, provided through the Canadian International Development Agency (CIDA), the International Development Research Centre (IDRC) and Environment Canada; and from the Province of Manitoba. The Institute receives project funding from numerous governments inside and outside Canada, United Nations agencies, foundations and the private sector. International Institute for Sustainable Development 161 Portage Avenue East, 6th Floor Winnipeg, Manitoba Canada R3B 0Y4 Tel.: +1 (204) 958-7700 Fax: +1 (204) 958-7710 Web site: http://www.iisd.org Corporate Social Responsibility: An Implementation Guide for Business ISBN 978-1-895536-97-3 Paul Hohnen, Author Jason Potts, Editor This...
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...resources management. Through the Internet, we report on international negotiations and share knowledge gained through collaborative projects with global partners, resulting in more rigorous research, capacity building in developing countries and better dialogue between North and South. IISD’s vision is better living for all—sustainably; its mission is to champion innovation, enabling societies to live sustainably. IISD is registered as a charitable organization in Canada and has 501(c)(3) status in the United States. IISD receives core operating support from the Government of Canada, provided through the Canadian International Development Agency (CIDA), the International Development Research Centre (IDRC) and Environment Canada; and from the Province of Manitoba. The Institute receives project funding from numerous governments inside and outside Canada, United Nations agencies, foundations and the private sector. International Institute for Sustainable Development 161 Portage Avenue East, 6th Floor Winnipeg, Manitoba Canada R3B 0Y4 Tel.: +1 (204) 958-7700 Fax: +1 (204) 958-7710 Web site: http://www.iisd.org Corporate Social Responsibility: An Implementation Guide for Business ISBN 978-1-895536-97-3 Paul Hohnen, Author Jason Potts, Editor This...
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...Advanced External Auditing [AU2] Examination Blueprint 2013/2014 Purpose The Advanced External Auditing [AU2] examination has been constructed using an examination blueprint. The blueprint, also referred to as the test specifications, outlines the content areas covered on the examination and the weighting allotted to each content area. This document also lists the topics, the level of competence for each topic, and the related learning objectives and competencies. The learning objectives have been designed to ensure that the competencies are met. In addition, information is provided on the proportion of each question type presented in the examination (that is, multiple choice, quantitative problems, and so on). Use Candidates should use the examination blueprint to prepare for the course examination. The blueprint may not include all the topics listed in the course materials; however, candidates are still responsible for acquiring a broad-based knowledge of all topics not listed in the blueprint since these topics will be tested in assignment and review questions. The topics not listed in the blueprint will also provide candidates with a greater depth of understanding of auditing concepts. Examination Objectives The objective of the 4-hour comprehensive examination is to test CGA candidates on the prerequisite knowledge required for advancement into PA1 and PA2, so as to ensure that the candidates have the broad-based knowledge in assurance needed to function properly in the association’s...
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...Advanced External Auditing [AU2] Examination Blueprint 2013/2014 Purpose The Advanced External Auditing [AU2] examination has been constructed using an examination blueprint. The blueprint, also referred to as the test specifications, outlines the content areas covered on the examination and the weighting allotted to each content area. This document also lists the topics, the level of competence for each topic, and the related learning objectives and competencies. The learning objectives have been designed to ensure that the competencies are met. In addition, information is provided on the proportion of each question type presented in the examination (that is, multiple choice, quantitative problems, and so on). Use Candidates should use the examination blueprint to prepare for the course examination. The blueprint may not include all the topics listed in the course materials; however, candidates are still responsible for acquiring a broad-based knowledge of all topics not listed in the blueprint since these topics will be tested in assignment and review questions. The topics not listed in the blueprint will also provide candidates with a greater depth of understanding of auditing concepts. Examination Objectives The objective of the 4-hour comprehensive examination is to test CGA candidates on the prerequisite knowledge required for advancement into PA1 and PA2, so as to ensure that the candidates have the broad-based knowledge in assurance needed to function properly in the association’s...
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...SECTION A PERSONAL ATTRIBUTE VENSUS CAREER DEVELOPMENT Introduction Due to the change of social construction and production mechanism in Hong Kong, Knowledge-based Society is essential for the sustainability development of Hong Kong in the 21st century that cultivates talent labors (MediaDigest, RTHK, 2006). Recently, the globalization is allied and compounded around the world. It indicates the trend of “Whole People Education” for undergraduates to develop their own strategic vision and analytical technology for the externally globalized environment – social and economy (Y.K. Pang, HKIE, 2009). Integrated with the upward paragraph, this promotion has rapidly developed owing to the advocate of “Lifelong Learning” (executed by Tung Chee-hwa, the first Chief Executive of HKSAR). Based on the data generation, the percentage of growth rate of continuous education has increasing from 18 in 2002 to 28 in 2003 (Professor K.M. Yeung, HKU SPACE). In the literature aspects, “Lifelong Learning” is the recognition that learning may stretch out across a lifetime for anyone sustainability use and renew throughout each lifespan (Field, 2006). Based on Role of Reflection in Learning (Kolb, 1984), its operation is coordinated with 3 main items – (1) 1 Action, (2) Reflect on Experience; and (3) Conclude and Learn. For my own view, it could be comprehended with using the outcome of your lifespan to strengthen the core competence to make the continuous improvement...
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...------------------------------------------------- Genetically Modified Organisms – Consumer Health and Freedom of Choice As one of the world’s largest food companies, our mission is to provide consumers with the most nutritious choices in a wide range of food. We acknowledge consumers’ and stakeholders’ right to know which biotechnologies are being administered in the food industry, resulting in the products they purchase. It is equally important for producers and stakeholders to understand what present-day biotechnology is capable of and to establish the opportunities these capabilities present. Nestlé acknowledges the growing debate amongst stakeholders and consumers about potential issues associated with Genetically Modified Organisms (GMO). With this connection established, and taking lessons from past issues, such as labelling and traceability of GM foods in several Asian countries in 2002 and 2003, we recognize the importance for consumers worldwide to purchase food products based on labelling information. As a consumer goods company, we openly engage with consumers’ concerns and opt to provide transparency. As a result, we fully support an assertive attitude towards content disclosure of the presence of GMO derived ingredients. By recognizing stakeholders' rights to know the contents of our food products in the worldwide market, it is our responsibility to perform this with transparency and professionalism as we already have demonstrated in our European markets. Transparency Our...
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...Acknowledgements “Criticism, like rain, should be gentle enough to nourish a men’s growth without destroying his roots” Frank A. Clark I would like to thank my academic advisor, Gordon Holyer for his patience and kind guidance through various stages of the project. Through his suggestions and valuable advice the project grew in scope, gained necessary clarity and professional delivery. The benefit and help provided by Gordon Holyer is best summarized in the opening quote above for which I thank him wholeheartedly. Furthermore, I would like to show my appreciation for Vancouver Island University faculty for seamless transition from classroom to work settings. To my Internship Coordinator Nattallie Tessier my sincere gratitude for your tireless commitment and unwavering support. Last but not least, I would like to show appreciation to my Internship Mentor Carrie Linegar for giving me this internship opportunity at BC Wheelchair Basketball Society. I will always remember the experience as wonderful and it was genuine pleasure learning from you. Without of the collective support of all individuals involved I would not have completed this project. Milan Azanjac 565 582 699 Table of Contents Acknowledgements i List of Acronyms iv EXECUTIVE SUMMARY vii SECTION 1 – INTRODUCTION 1 1-1. Company Profile 1 1-2. Goals and Objectives of the Applied Project 1 SECTION 2 – SITUATIONAL ANALYSIS 3 2-1 Environmental Analysis 3 2-1-1. Economic segment 3 2-1-2...
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...Student Name: Student Number: Tutor: Topic: Should Canada share its freshwater with the United States? Semester 1: 2011/12 Table of Contents Introduction 3 Fresh water in Canada 4 Water in the US 5 The Ethics of water 5 Conclusion 7 References 9 Introduction The earth is a watery planet; three-quarters of earth’s surface is covered with water. And this is as it should be; the earth is the only known plant that supports life which is dependent on water. Water is found in oceans, rivers, lakes, glaciers, under-ground and in the atmosphere. (The Atlas of Canada, 2011) However 97% of the earth’s water is salty, and cannot support land based life which occupies a quarter of the earth’s surface. Therefore land based life has a disproportional amount of fresh water for its usage at only 3% compared to sea life. Water naturally occurs in three states: solid- glaciers, ice, snow; liquid - surface water, groundwater, soil moisture; groundwater and; gas- as water vapor that normally cools and drops to the ground as rain, snow or fog. Fresh water is defined as water that has less than 1000 milligrams per litre of the solids that dissolve in water. Of the worlds freshwater, about 99 % of the fresh water in the world is found in glaciers, ice-fields, or underground. This further decreases the amount of fresh water available to land based life (Environment Canada, 2011). Fresh water is a basic necessity of land based life...
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...Canadian National Railways July 22, 2013 University of Calgary Business Management “Mind Your Business” Executive Summary This report assesses CN’s quality as an employer and as an investment prospect. Mind Your Business used both primary and secondary research using publically available sources, with no contact with CN, its employees, or financial analysts, to complete this analysis. CN is a public company with 22,000 employees, and has the longest railway system in North America. Industry circles consider CN an increasingly profitable business. The Canadian Transportation Safety Board ensures CN abides by all laws and regulations. CN continually improves safety and environmental impact, which leads to better profits in the long run, particularly now that pipelines are becoming politically toxic in the eyes of the public. Recent environmental catastrophes such as the BP oil spill and the recent train explosion in Quebec, means CN must be careful with the public’s recent sensitivity to these types of environmental incidents that affect communities and their members. The company focuses highly on corporate social responsibility, with environment, education, health & safety, and community as a top concern. Rail emits less greenhouse gas emissions than heavy trucks, and CN also funds sustainability programs. The company uses state-of-the-art technology to ensure safety while improving operations, emphasizing on engineering, mechanical...
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...field and readings from the Ethics Readings Handbook (ERH) , drawing on concepts from your prerequisite accounting theory course. In AU2 , you will study a wide variety of technical, practical, and theoretical material. This module lays the foundation for exploring some of the more difficult areas of professional judgment you will encounter as you progress through the course. When faced with issues that challenge your professional judgment, you are encouraged to think back to the concepts studied in this module to help frame your decision making. Please be sure that you have purchased the CPA Canada Handbook, CGA Student Edition mentioned in the course introduction, as it is required for AU2 . You are responsible for reading the paragraphs from the CPA Canada Handbook as referenced in the course module notes. The expectation of a professional is to be able to research material using the CPA Canada Handbook and to interpret it at a level in keeping with the expectations of an Advanced External Auditing course. Test your knowledge Begin your work...
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...field and readings from the Ethics Readings Handbook (ERH) , drawing on concepts from your prerequisite accounting theory course. In AU2 , you will study a wide variety of technical, practical, and theoretical material. This module lays the foundation for exploring some of the more difficult areas of professional judgment you will encounter as you progress through the course. When faced with issues that challenge your professional judgment, you are encouraged to think back to the concepts studied in this module to help frame your decision making. Please be sure that you have purchased the CPA Canada Handbook, CGA Student Edition mentioned in the course introduction, as it is required for AU2 . You are responsible for reading the paragraphs from the CPA Canada Handbook as referenced in the course module notes. The expectation of a professional is to be able to research material using the CPA Canada Handbook and to interpret it at a level in keeping with the expectations of an Advanced External Auditing course. Test your knowledge Begin your work on this module with a set...
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