...Section 100 - Independence, Integrity, and Objectivity 100-1 Conceptual Framework for AICPA Independence Standards Sec.101 – Independence When performing attest engagement- Consult with the various organization that issues or enforces standards of independence. Ind. requirements or rulings might differ from those of the AICPA. Independence is impaired when: 1. A cover member had or was committed to acquire any direct or material indirect financial interest. 2. Was a trustee or executor or adm. of a estate committed to acquire any direct or material indirect financial interest in the client and the member can: Make investment decisions The trust or estate owned or will acquired > 10% of outstanding equity securities or ownership interest. The value of the trust or estate's holding in the client >10% of the total asset or estate. Had a joint closely held investment (material ) Had a loan with an individual owning > 10 % of the client's outstanding equity securities or ownership interests. A partner or professional employee of the firm, his immediate family, or any group of such persons acting together owned >5 % of a client's outstanding equity securities or other ownership interests. During the period covered by the financial statements or during the period of the professional engagement, a firm, or partner or professional employee of the firm was simultaneously associated with the client as a(n) 1. Director, officer, or employee, or in any capacity equivalent...
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...Standard 1: Promoting Child Development and Learning 1a. Know and understand children’s characteristics and needs 1b. Know and understand the multiple influences on development and learning 1c. Use developmental knowledge to create healthy, respectful, supportive, and challenging learning environments Promoting child development and learning to me is a very important characteristic. This particular detail in Early Childhood encompasses all of the important values of a child from their influences to what they will do when you influence their work or play time. A child’s needs in and out of the classroom are an important value in life. When inside of a classroom you always want to be on top of things especially when you are looking for ways to promote learning in your classroom. As a teacher you especially want to be on the lookout for developmental influences and hindrances in your classroom. While within this standard you also want to be able to acknowledge your students strive to learn and develop and never try to prevent them from discovering something on their own. I believe that in order to create a safe, healthy and learning environment one must be able to get down on a child’s level of play to be able to understand how things can influence that child. At this point in time I am not working with children on a personal level such as in a day care or School system but I do work very closely with all of the young children at my church and interact closely with any...
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...ASSIGNMENT 1 STANDARDS RESEARCH To purchase this visit here: http://www.activitymode.com/product/cis-505-wk-2-assignment-1-standards-research/ Contact us at: SUPPORT@ACTIVITYMODE.COM CIS 505 WK 2 ASSIGNMENT 1 STANDARDS RESEARCH CIS 505 WK 2 Assignment 1 - Standards Research The following Website may be used for reference to complete this assignment. The Website represents an electronic document titled “Standards Organizations” written by William Stallings (2009), located at http://www.box.net/shared/9dtnzvwys8/1/15730219/164146343/1. Write a three to four (3-4) page paper in which you: 1.Select one (1) of the working groups in the IETF or IEEE and briefly summarize what this group is working on. 2.Justify the need of the IEEE 802 standard used in networking. 3.Evaluate the three (3) standard organizations including IEEE, ISO, and ANSI to determine the most important for communication technology. 4.Take a position on the need for a federal regulating body of standards such as NIST. Include supporting evidence to justify your opinion. 5.Use at least three (3) quality resources in this assignment. Note: Wikipedia and similar Websites do not qualify as quality resources. Course Home Work aims to provide quality study notes and tutorials to the students of CIS 505 WK 2 Assignment 1 Standards Research in order to ace their studies. CIS 505 WK 2 ASSIGNMENT 1 STANDARDS RESEARCH To purchase this visit here: http://www.activitymode.com/product/cis-505-wk-2-assignment-1-standards-research/ ...
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...RESEARCH QUESTION EXAMINE THE PROVISIONS AND PRINCIPLES OF INTERNATIONAL ACCOUNTING STANDARD 1 (IAS 1) What is IAS 1? The International Accounting Standards Board (IASB) provides a conceptual framework for the preparation and presentation of financial statements. This currently consists of: 30 standards (IAS 1 – IAS 41) and 11 interpretations (SIC 7 – SIC 32). IAS-1: Presentation of Financial Statement Paragraph 7 of IAS -1 states that general purpose financial statements are those intended to meet the needs of users who are not in a position to demand reports that are tailored to their particular information needs. Paragraph10 of IAS -1 gives the complete list of these general purpose financial statements as follows: • A statement of financial position at the end of the period; • A statement of comprehensive income for the period; • A statement of changes in equity for the period; • A statement of cash flows for the period; • Notes, comprising a summary of significant accounting policies and other explanatory information; Elements of Financial Statements: According to the Paragraph 9 of IAS-1, the financial statements provide information about the following information about the entity’s : Assets Liabilities Equity Income and expenses Contribution by and distribution to owners in their capacity as owners, and Cash flows Principles of Presentation IAS-1 contains eight overall principles for the presentation of financial statement. ...
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...Unwrapping Interstate School Leaders Licensure Consortium Standard #1 Blue Group Penny Bearden Michael Bowland Michael Jackson Mary Veloso Cheryl Wild Grand Canyon University EDA 534-0101 October 3, 2012 Standard 1: The School Administrator is an educational leader who promotes the success of all students by facilitating the development, articulation, and stewardship of a vision of learning that is shared and supported by the school community | Knowledge | Skills | Enduring Understandings | Essential Questions | | Administrators will know … | Administrators will be able to… | Administrators will understand that… | | A. Facilitating the development of a vision of learning that is shared and supported by the school community | A. Learning Goals in a democratic / pluralistic society.The impact of systems theory on school improvement. | A. Decipher, analyze, and communicate data.Effectively build and create consensus. | A. To be a successful administrator one must lead with vision and implement a strategic plan. School improvement is an ongoing process that requires the inclusion of all stakeholders.The stakeholders affected by a Principal’s vision. | A. How can an administrator lead with vision?What are the barriers to achieving this vision? How can these barriers be clarified and addressed? | B. Articulation and Implementation of a vision of learning that is shared and supported by the school community. | B.Principles of implementing strategic plans...
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...Unwrapping the Standards Template Standard: An education leader promotes the success of every student by facilitating the development, articulation, implementation, and stewardship of a vision of learning that is shared and supported by all stakeholders. Knowledge Skills Enduring Understandings Essential Questions Administrators will know… Administrators will be able to … Administrators will understand that… The purpose of creating a vision for a school. (Green, 2013) Collaborate with stakeholders to develop a vision for the school. (“ISLLC 2008: 1A”) • Effective collaboration with stakeholders is essential for developing an effective vision statement. (GCU, 2010) • Effective communication of the vision and mission statement to teachers, students and community is vital in order to make improvements. (Davis, 1998) 1. Who are the stakeholders that will make a positive impact in developing a vision for the school? 2. What are the areas of improvement? 3. What goals are needed in order to implement the vision? 4. How will the vision be communicated with staff, students, parents and the community? 5. What measures will be used to determine the progress and effectiveness of the vision? Identify areas of improvement throughout the school. (Green, 2013) Collect and evaluate data to determine goals and objectives (“ISLLC 2008: 1B”) The purpose of “decision-making priorities strategically constructed around the goal of improving student learning” (Davis, 1998, p.9)...
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...FOR INDOOR SITES.Select the RBS product name as RBS6201V2W, Check box Support system control, leave Climate system as standard, Fill in Cabinet product data information found on cabinet tag and for Sector options select RBB11_1A for Radio building block and Ex2 for Line rate, click Next.FOR OUTDOOR SITES.Select the RBS product name as RBS6102W, Check box Support system control, leave Climate system as standard, Fill in Cabinet product data information found on cabinet tag. Note: Cabinet product data information must match with the information found on the tag. Not writing the same could raise HW Missmatch alarm on the node.While configuring DUW PCS, select RBB11_1A for Radio building block, for Line rate select Ex2. and click Next.Later, While configuring DUW AWS, select RBB22_4B for Radio building block, for Line rate select Ex2.and click Next.(new screenshots for DUW PCS and DUW AWS are needed here ) | Select No. of PDU 3, check Configure power supply, select No. of PSU 4, and check Configure battery backup, select Battery type TYPE01, click Next.Configure DUW PCS according to the required configuration and Click Next.Example:DUW: Unit Number 1, Port Number 1, Hub Position B1EXTNODE: Unit Number 2, Port Number 1, Hub Position A5 (for DUW AWS)EXTNODE: Unit Number 3, Port Number 1, Hub Position A6 (for DUG)EXTNODE: Unit Number 4, Port Number 1, Hub Position A7 (for DUL)(new screenshots for DUW PCS and DUW AWS are needed here ) | Leave Ethernet link IP addresses...
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...a) Marketing concept Deutsche Lufthansa is the flag carrier of Germany and the largest airline in Europe in terms of overall passengers carried. The name of the company is derived from Luft (the German word for "air"), and Hansa (after Hanseatic League, the powerful medieval trading group). The airline is the world's fifth-largest airline in terms of overall passengers carried, operating services to 18 domestic destinations and 183 international destinations in 78 countries across Africa, Americas, Asia and Europe. Together with its partners Lufthansa services around 410 destinations. With over 722 aircraft it has the third-largest passenger airline fleet in the world when combined with its subsidiaries. d) Marketin Mix - when marketing its products firms need to create a successful mix of: · the right product · sold at the right price · in the right place · using the most suitable promotion. To create the right marketing mix, businesses have to meet the following conditions: · The product has to have the right features - for example, it must look good and work well. · The price must be right. Consumer will need to buy in large numbers to produce a healthy profit. · The goods must be in the right place at the right time. Making sure that the goods arrive when and where they are wanted is an important operation. · The target group needs to be made aware of the existence and availability of the product through promotion. Successful...
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...1 www.oldwitchcraft.com 2 www.oldwitchcraft.com 3 INTRODUCTION The science of numerology can be traced back thousands of years. The Chinese, Japanese, Greek, Hebrews, Egyptians, Phoenicians, early Christians, Mayans, and Incas all used some form of numerology to gain a deeper understanding of themselves and the universe. Numerology is perhaps the easiest of the occult arts to understand and use. All you need is the birth date and the complete name of an individual to unlock all of the secrets that the numbers hold. (Most authorities agree that the full birth name as recorded on your birth certificate is the name that must be used for all calculations involving name.) There are eleven numbers used in constructing Numerology charts. These numbers are 1, 2, 3, 4, 5, 6, 7, 8, 9, 11, and 22. Larger numbers that occur from adding the numbers in the complete birth date or from the values assigned to each name are reduced by adding the digits together until the sum achieved is one of the core numbers. Merely add the components of the larger number together (repeatedly, if necessary) until a single digit (or the "master" numbers 11 or 22) results. Each of these numbers represents different characteristics and expressions. Master numbers are the only exception to rule of reducing to the single digit. The master numbers 11 and 22 are intensified versions of the single digit number they replace (2 and 4). These numbers suggest a potential for a high degree of learning and/or achievement...
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... There are no right and wrong answers. Yes No 1. I encourage overtime work 2. I allow staff complete freedom in their work 3. I encourage the use of standard procedures 4. I allow staff to use their own judgement in solving problems 5. I stress being better than other firms 6. I urge staff to greater effort 7. I try out my ideas with others in the firm 8. I let my staff work in the way they think best 9. I keep work moving at a rapid pace 10. I turn staff loose on a job and let them get on with it 11. I settle conflicts when they happen 12. I get swamped by detail 13. I always represent the ‘firm view’ at meetings with outsiders 14. I am reluctant to allow staff freedom of action 15. I decide what should be done and who should do it 16. I push for improved quality 17. I let some staff have authority I could keep 18. Things usually turn out as I predict 19. I allow staff a high degree of initiative 20. I assign staff to particular tasks 21. I am willing to make changes 22. I ask staff to work harder 23. I trust staff to exercise good judgement 24. I schedule the work to be done 25. I refuse to explain my actions 26. I persuade others that my ideas are to their advantage 27. I permit the staff to set their own pace for change 28. I urge staff to beat previous targets 29. I act without consulting staff 30. I ask staff follow standard rules and procedures SCORING Instructions: To obtain your leadership orientation rating, score 1 point for the appropriate response under the each...
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...subject specialist, you may find our Ask The Expert email service helpful. Ask The Expert can be accessed online at the following link: http://www.edexcel.com/Aboutus/contact-us/ Alternatively, you can speak directly to a subject specialist at Edexcel on our dedicated Science telephone line: 0844 576 0037 Summer 2010 Publications Code US023629 All the material in this publication is copyright © Edexcel Ltd 2010 6CH01_01 1006 Section A (multiple choice) Question Number 1 (a) Question Number 1 (b) Question Number 2 Question Number 3 Question Number 4 (a) Question Number 4(b) Question Number 4 (c) Question Number 4 (d) Question Number 5 Question Number 6 Question Number 7 Question Number 8 Question Number 9 Correct Answer B Correct Answer D Correct Answer D Correct Answer A Correct Answer B Correct Answer D Correct Answer C Correct Answer A Correct Answer B Correct Answer A Correct Answer C Correct Answer D Correct Answer C Mark 1 Mark 1 Mark 1 Mark 1 Mark 1 Mark 1 Mark 1 Mark 1 Mark 1 Mark 1 Mark 1 Mark 1 Mark 1 6CH01_01 1006 Question...
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...as at 1 July 2013 Harassment Act 1997 Public Act 1997 No 92 Date of assent 1 December 1997 Commencement see section 1 Contents Page Title 3 1 Short Title and commencement 3 Part 1 Preliminary provisions Interpretation 2 Interpretation 4 3 Meaning of harassment 6 4 Meaning of specified act 6 5 Meaning of act done to person 7 Object 6 Object 7 Crown bound 7 Act to bind the Crown 8 Note Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint. A general outline of these changes is set out in the notes at the end of this reprint, together with other explanatory material about this reprint. This Act is administered by the Ministry of Justice. 1 Harassment Act 1997 Reprinted as at 1 July 2013 Part 2 Criminal harassment 8 Criminal harassment 8 Part 3 Civil harassment Applications 9 Application for restraining order 9 10 Contents of application 9 11 Application by minors 9 12 Application against minors 10 13 Applications on behalf of certain persons 11 14 Applicant’s involvement in proceedings where 12 representative appointed 15 Applications for restraining order to be on notice 13 16 Power to make restraining order 13 17 Defence to prove that specified acts done for lawful 14 purpose 18 Protection from respondent’s associates 14 Conditions of restraining orders 19 Standard conditions of restraining orders 15 ...
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...before sending the receipt for reimbursement. Nathan has a chance to pocket the cash if he send the original receipt to accounting firm and still receive the credit from the rental agency. Relevant Standards ET Section 102, Integrity and Objectivity. How Facts relate to standards This case is a “little” ethical issue. Nathan faces the moral issue and affects his integrity when he makes a decision. If Nathan pockets the money, he violates the ET Section 102. Questions [1] It seems Nathan can rationalize to accept the extra money because Nathan spend his time to make several long-distance phone calls and considerable hassle with the rental agency. But the accounting firm do not know the process of negotiation, the firm may not think Nathan’s behavior is right even though the firm agreed to reimburse the extra expense. Thus, I think Nathan’s planned course of action is not ethical. [2] There are three courses of action that Nathan could take. Action 1. :Nathan received the extra money but do not notice the firm. Action 2. :Nathan contacted the HR manager and let manager know he incurred some cost from the process of negotiation. Action 3. :Nathan send and request the correct cost. I think number 3 action is the best action for Nathan to take because number 1 action hides the fact and number 2 is a kind of...
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...Resources |Listening |Reading |Class Reading |Writing |Final test 1 |Final test 2 | |Ex 1-2 Barrons |Test 1: |RP1 T1T3 (cam5) |task1 |Camb 6 test 1 |From old handbook | |numbers/letters |Cambr 7 test 1 |RP2 T1T2 (cam5) |macmillan (macarter) |Reading: | | |Ex.3 Camb 7 Section 1 |Test 2: |RP3 T4T1 (cam5) |task 2 |Camb 7 test 2 | | |Ex 4. Emotions Barrons |Cambr 7 test 4 |RP4 Mozart (macmillan) |Kaplan (celeb) |Writing | | |Ex. 4 |Test 3 |RP5 T4T3 (cam5) |simon |Chicken consumption | | |-camb 7 test 4 sect3 |Plus 2 (old) |RP6 T2T1 (cam6) |dcielts |(camb 7 test 2) | | |-sect 3 from previous |Test 4: | |Sample essays |Media essay | | |final test1 |Plus 2 (old) | |1 celebrities |(vocabulary for | | |Ex “time” “frequency” |Test 5: | |2 TV |ielts unit 19) | | |from barrons |Plus 2 (old) ...
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...seven hundreds. The last or right digit is the ones' place which is four in this example. Therefore there are four sets of one hundred thousand, nine sets of ten thousand, five sets of one thousand, seven sets of one hundred, eight sets of ten, and four ones in the number 495,784 A. Place Value Extended Forms There are 4 sets of one hundred thousand, 9 sets of ten thousand, 5 sets of one thousand, 7 sets of one hundred, 8 sets of ten, and 6 ones in the number 495,786. Expanded form shows the number expanded into an addition statement. The expanded form of 495,786 is 400,000 + 90,000 + 5,000 + 700 + 80 + 6. Pre- test Name _____________________________ | | | Date ___________________ | Place Value Write each number in standard form....
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