...Revenue Cycle (Ch11 Hurt) 92% of Public Companies’ Revenue Processes at Risk for Compliance Failures and Restatements New study by RevenueRecognition.com and IDC reveals widespread reliance on spreadsheets, which greatly increases the likelihood of control weakness and accounting errors. A recent survey of 685 senior financial executives from a broad range of companies, revealed that revenue recognition and reporting activities are not automated within Financial/ERP systems. As a result, 92% of public companies are forced to rely on spreadsheets to fill vital gaps in their revenue reporting processes—despite the fact that spreadsheets are prone to errors, lack audit capabilities, and resist internal controls. This, and other findings, is from a new report by www.RevenueRecognition.com and IDC, “Enterprise Systems and Revenue Recognition: The Missing Link”. Revenue Spreadsheets: The Compliance Killers These results should be alarming for corporate finance departments, executives, and investors alike, because: 1. The risks introduced by spreadsheets violate basic compliance principles. 2. Revenue accounting problems are the leading cause of financial restatements. 3. The number of restatements is on the rise. As a result, compliance managers should be addressing the issue of having spreadsheets in the revenue reporting process. Executives should be extremely cautious about the integrity of the numbers they are attesting to under Sarbanes-Oxley requirements...
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...SECRET LANGUAGE of • HOW LEADERS INSPIRE ACTION THROUGH NARRATIVE The LEADERSHIP STEPHEN DENNING John Wiley & Sons, Inc. More Praise for The Secret Language of Leadership “Out of the morass of strategies leaders are given to transform organizations, Denning plucks a powerful one—storytelling— and shows how and why it works.” —Dorothy Leonard, William J. Abernathy Professor of Business, Emerita, Harvard Business School, and author, Deep Smarts: How to Cultivate and Transfer Enduring Business Wisdom “The Secret Language of Leadership shows why narrative intelligence is central to transformational leadership and how to harness its power.” —Carol Pearson, director, James MacGregor Burns Academy of Leadership, University of Maryland, and coauthor, The Hero and the Outlaw “The Secret Language of Leadership is not only the best analysis I have seen of how and why leaders succeed or fail, it’s highly readable, as well as downright practical. It should be mandatory reading for anyone interested in engaging a company with big ideas who understands that leaders live and die by the quality of what they say.” —Richard Stone, story analytics master, i.d.e.a.s “A primary role of leaders is to create and maintain meaning for their organizations. Denning clearly demonstrates that meaningmaking comes from stories well told.” —Thomas Davenport, President’s Distinguished Professor of I.T. and Management, Babson College, and author, The Attention Economy “Steve...
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...Around the World in 80 Days By Jules Verne Download free eBooks of classic literature, books and novels at Planet eBook. Subscribe to our free eBooks blog and email newsletter. CHAPTER I IN WHICH PHILEAS FOGG AND PASSEPARTOUT ACCEPT EACH OTHER, THE ONE AS MASTER, THE OTHER AS MAN M r. Phileas Fogg lived, in 1872, at No. 7, Saville Row, Burlington Gardens, the house in which Sheridan died in 1814. He was one of the most noticeable members of the Reform Club, though he seemed always to avoid attracting attention; an enigmatical personage, about whom little was known, except that he was a polished man of the world. People said that he resembled Byron—at least that his head was Byronic; but he was a bearded, tranquil Byron, who might live on a thousand years without growing old. Certainly an Englishman, it was more doubtful whether Phileas Fogg was a Londoner. He was never seen on ‘Change, nor at the Bank, nor in the counting-rooms of the Around the World in 80 Days ‘City”; no ships ever came into London docks of which he was the owner; he had no public employment; he had never been entered at any of the Inns of Court, either at the Temple, or Lincoln’s Inn, or Gray’s Inn; nor had his voice ever resounded in the Court of Chancery, or in the Exchequer, or the Queen’s Bench, or the Ecclesiastical Courts. He certainly was not a manufacturer; nor was he a merchant or a gentleman farmer. His name was strange to the scientific and learned societies...
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...investigation of incident, six Baltimore police officers were temporarily suspended with pay. On May 1, 2015, state prosecutors in Baltimore received a medical examiner’s report ruling Gray’s death as a homicide. Was it foul play that was intentional, gross negligence, or inflicted self harm by the prisoner? We identified “Rae’s first step in making a moral decision is to gather the facts.” Much of the other information had conflicting reports and statements. So what are the “ethical issues that Rae has for level two” in the model for making moral decisions? The formal charge filed by Office Garrett Miller accused Gray of violating statute 19 59 22, “unlawfully carry, possess, and sell a knife commonly called a switch blade knife, with an automatic spring or other device for opening and/or closing the blade within the limits of Baltimore City.” The prosecutor alleged that Gray’s arrest was unlawful because the switchblade the arresting officers reported he had in his possession was actually a spring-assisted pocket knife that is legal under Maryland state-law. The prosecutors stated that they had probable cause to file criminal charges against the six police officers who were believed to be involved in his death.’ Did Freddie Gray break the law to warrant this arrest that led to his...
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...re tu ra li CAPE Modern te ng Languages Literatures nE e siniEnglish ur e at l er g it En sin ur e at er it L Caribbean Examinations Council ® SYLLABUS SPECIMEN PAPER CSEC® SYLLABUS,MARK SCHEME SPECIMEN PAPER, MARK SCHEME SUBJECT REPORTS AND SUBJECT REPORTS Macmillan Education 4 Crinan Street, London, N1 9XW A division of Macmillan Publishers Limited Companies and representatives throughout the world www.macmillan-caribbean.com ISBN 978-0-230-48228-9 © Caribbean Examinations Council (CXC ®) 2015 www.cxc.org www.cxc-store.com The author has asserted their right to be identified as the author of this work in accordance with the Copyright, Design and Patents Act 1988. First published 2014 This revised version published 2015 Permission to copy The material in this book is copyright. However, the publisher grants permission for copies to be made without fee. Individuals may make copies for their own use or for use by classes of which they are in charge; institutions may make copies for use within and by the staff and students of that institution. For copying in any other circumstances, prior permission in writing must be obtained from Macmillan Publishers Limited. Under no circumstances may the material in this book be used, in part or in its entirety, for commercial gain. It must not be sold in any format. Designed by Macmillan Publishers Limited Cover design by Macmillan Publishers Limited and Red Giraffe CAPE® Literatures...
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...LACAN AND CONTEMPORARY FILM EDITED BY TODD McGOWAN and SHEILA KUNKLE OTHER Other Press New York Copyright © 2004 Todd McGowan and Sheila Kunkle Production Editor: Robert D. Hack This book was set in 11 pt. Berkeley by Alpha Graphics, Pittsfield, N.H. 10 9 8 7 6 5 4 3 2 1 Allrightsreserved. No part of this publication may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, or by any information storage and retrieval system, without written permission from Other Press LLC, except in the case of brief quotations in reviews for inclusion in a magazine, newspaper, or broadcast. Printed in the United States of America on acid-free paper. For information write to Other Press LLC, 307 Seventh Avenue, Suite 1807, New York, NY 10001. Or visit our website: www.otherpress.com. Library of Congress Cataloging-in-Publication Data McGowan, Todd. Lacan and contemporary film / by Todd McGowan & Sheila Kunkle. p. cm. Includes bibliographical references and index. ISBN 1-59051-084-4 (pbk : alk. paper) 1. Motion pictures-Psychological aspects. 2. Psychoanalysis and motion pictures. 3. Lacan, Jacques, 1901- I. Kunkle, Sheila. II. Title. PN1995 .M379 2004 791.43'01 '9-dc22 2003020952 Contributors Paul Eisenstein teaches literature and film in the English department at Otterbein College, Columbus, Ohio, and is the author of Traumatic Encounters: Holocaust Representation and the Hegelian Subject (SUNY Press, 2003). Anna Kornbluh...
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...book and because we enjoy talking and writing about pedagogy. Yet when we recall the discussions we’ve had with colleagues about instructor’s manuals over the years, two unnerving comments stick with us: “I don’t find them much help”; and (even worse) “I never look at them.” And, if the truth be told, we were often the people making such points! With these statements in mind, we have done some serious soul-searching about the texts that so many teachers—ourselves included—frequently malign or ignore. As we have considered our quandary, we have come face-to-face with the central paradox that characterizes the genre: Teaching manuals tend to be distant, mechanical, impersonal, and lifeless, when in fact good teaching is immediate, flexible, personal, and lively. In this manual, therefore, we have attempted to communicate to fellow teachers...
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...internal control Qver Financial Reporting CASES INCLUDED iN THIS SECTiON 1. Simply Steam, Co. 155 Evaluation of Internal Control Environment 2. Easy Clean, Co. 155 Evaluation of Internal Control Environment 3. Red Bluff Inn & Café 165 Establishing Effective Internal Control in a Small Business 4. St. James Clothiers 169 Evaluation of Manual and IT-Based Sales Accounting System Risks 5. Collins Harp Enterprises 177 Recommending IT Systems Development Controls 6. Sarbox Scooter, Inc. 185 Scoping and Evaluation Judgments in the Audit of Internal Control over Financial Reporting 7. Société Générale 195 How a Low-Risk Trading Area Caused a $7.2 Billion Loss case5.!-2 Easy Clean/Simply Steam, Co. Evaluation of Internal Control Environment Mark S. Beasley • Frank A. Buckless • Steven M. Glover • Douglas F. Prawitt INSTRUCTIONAL OBJECTIVES 1] To reinforce aspects relevant to the internal control environment. 2] To illustrate the degree of judgment involved in making internal control environment evaluations. 3] To provide students experience in making subjective evaluative judgments. 4] To provide a forum to discuss inquiry techniques as well as inquiry as a form of audit evidence. 5] To provide students direct experience with, and discovery of, issues surrounding the control environment, making inquiries, and the framing (e.g., positive or negative) of information provided by management. 6] To illustrate...
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...4 Main Idea • • • • • What is a main idea? What is a topic? How do you recognize the difference between general and specific ideas? What is a stated main idea? What is an unstated main idea? Everyday Reading Skills: Selecting a Book Copyright ©2010 by Pearson Education, Inc. 118 CHAPTER 4 Main Idea What Is a Main Idea? The main idea of a passage is the core of the material, the particular point the author is trying to convey. The main idea of a passage can be stated in one sentence that condenses specific ideas or details in the passage into a general, allinclusive statement of the author’s message. In classroom discussions, all of the following words are sometimes used to help students understand the meaning of the main idea. thesis main point central focus gist controlling idea central thought Whether you read a single paragraph, a chapter, or an entire book, many experts agree that your most important single task is to understand the main idea of what you read. Topic Main Idea Major Detail Major Detail Major Detail Minor Detail Minor Detail Minor Detail Minor Detail Minor Detail Recognize General and Specific Words The first step in determining the main idea of a selection is to look at the specific ideas presented in the sentences and try to decide on a general topic or subject under which you can group these ideas. Before tackling sentences, begin with words. Pretend that the sentence ideas in a selection have been reduced...
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...AUDITING DEFINITION Auditing can be defined as an independent examination of the books of accounts and vouchers of a business with a view of forming an opinion as to whether these have been kept properly according to the Companies Act and as to whether the statement drawn there from portrays a true and fair view of the company’s state of affairs at a given date. The above definition can be broken down as follows: i. Independent examination: this is conducted by a qualified accountant qualified according to the Companies Act. The qualified accountant must be independent of all parties with an interest in the company e.g. management, directors and third parties. His independence is very crucial because; a. This independence is a requirement of the Companies Act, Cap 486. b. The independence is a requirement of the Institute of Certified Public Accountants of Kenya (ICPAK) professional body for ethical reasons. ii. Books of accounts: according to the Companies Act, Cap 486, of the laws of Kenya, a limited company must maintain: a. Cashbook b. Asset register c. Ledgers d. Shareholders’ register The first three books are statutory books of accounts that must be kept by companies at their registered offices. iii. Vouchers: these are documents in support of transactions in the books of account e.g. an agreement, a receipt, invoice, debit and credit notes etc. the auditor will check a voucher for: a. Authorization:...
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...English-E11-12 7/27/07 2:24 PM Page 1 Ministry of Education The Ontario Curriculum Grades 11 and 12 English Printed on recycled paper 07-003 ISBN 978-1-4249-4741-6 (Print) ISBN 978-1-4249-4742-3 (PDF) ISBN 978-1-4249-4743-0 (TXT) © Queen’s Printer for Ontario, 2007 2007 REVISED CONTENTS INTRODUCTION 3 Secondary Schools for the Twenty-first Century . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Importance of Literacy, Language, and the English Curriculum . . . . . . . . . . . . . . . . . . . Principles Underlying the English Curriculum . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Roles and Responsibilities in English Programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . THE PROGRAM IN ENGLISH 3 3 4 5 9 Overview of the Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Curriculum Expectations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Strands in the English Curriculum . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 ASSESSMENT AND EVALUATION OF STUDENT ACHIEVEMENT Basic Considerations . . . . . . . . . . . ....
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...Reading the Novel in English 1950–2000 i RTNA01 1 13/6/05, 5:28 PM READING THE NOVEL General Editor: Daniel R. Schwarz The aim of this series is to provide practical introductions to reading the novel in both the British and Irish, and the American traditions. Published Reading the Modern British and Irish Novel 1890–1930 Reading the Novel in English 1950–2000 Daniel R. Schwarz Brian W. Shaffer Forthcoming Reading the Eighteenth-Century Novel Paula R. Backscheider Reading the Nineteenth-Century Novel Harry E. Shaw and Alison Case Reading the American Novel 1780–1865 Shirley Samuels Reading the American Novel 1865–1914 G. R. Thompson Reading the Twentieth-Century American Novel James Phelan ii RTNA01 2 13/6/05, 5:28 PM Reading the Novel in English 1950–2000 Brian W. Shaffer iii RTNA01 3 13/6/05, 5:28 PM © 2006 by Brian W. Shaffer BLACKWELL PUBLISHING 350 Main Street, Malden, MA 02148-5020, USA 9600 Garsington Road, Oxford OX4 2DQ, UK 550 Swanston Street, Carlton, Victoria 3053, Australia The right of Brian W. Shaffer to be identified as the Author of this Work has been asserted in accordance with the UK Copyright, Designs, and Patents Act 1988. 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 or otherwise, except as permitted by the UK Copyright, Designs, and...
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...C h a p t e r 1 Prewriting GETTING STARTED (OR SOUP-CAN LABELS CAN BE FASCINATING) For many writers, getting started is the hardest part. You may have noticed that when it is time to begin a writing assignment, you suddenly develop an enormous desire to straighten your books, water your plants, or sharpen your pencils for the fifth time. If this situation sounds familiar, you may find it reassuring to know that many professionals undergo these same strange compulsions before they begin writing. Jean Kerr, author of Please Don’t Eat the Daisies, admits that she often finds herself in the kitchen reading soup-can labels—or anything—in order to prolong the moments before taking pen in hand. John C. Calhoun, vice president under Andrew Jackson, insisted he had to plow his fields before he could write, and Joseph Conrad, author of Lord Jim and other novels, is said to have cried on occasion from the sheer dread of sitting down to compose his stories. To spare you as much hand-wringing as possible, this chapter presents some practical suggestions on how to begin writing your short essay. Although all writers must find the methods that work best for them, you may find some of the following ideas helpful. But no matter how you actually begin putting words on paper, it is absolutely essential to maintain two basic ideas concerning your writing task. Before you write a single sentence, you should always remind yourself that 1. You have some valuable ideas to tell your reader,...
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...Agatha Christie MURDER ON THE ORIENT EXPRESS MURDER ON THE ORIENT EXPRESS Agatha Christie is the world’s best known mystery writer. Her books have sold over a billion copies in the English language and another billion in 44 foreign languages. She is the most widely published author of all time in any language, outsold only by the Bible and Shakespeare. Her writing career spanned more than half a century, during which she wrote 79 novels and short story collections, as well as 14 plays, one of which, The Mousetrap, is the longest-running play in history. Two of the characters she created, the brilliant little Belgian Hercule Poirot and the irrepressible and relentless Miss Marple, went on to become world-famous detectives. Both have been widely dramatized in feature films and made-for-TV movies. Agatha Christie also wrote six romantic novels under the pseudonym Mary Westmacott. As well, she wrote four nonfiction books including an autobiography and an entertaining account of the many expeditions she shared with her archaeologist husband Sir Max Mallowan. Agatha Christie died in 1976. 1 Agatha Christie MURDER ON THE ORIENT EXPRESS HarperPaperbacks by Agatha Christie MURDER ON THE ORIENT EXPRESS THE SEVEN DIALS MYSTERY POSTERN OF FATE CROOKED HOUSE ORDEAL BY INNOCENCE THE CLOCKS Coming Soon THE MURDER OF ROGER ACKROYD CAT AMONG THE PIGEONS POIROT INVESTIGATES THE MIRROR CRACK’D ENDLESS NIGHT BY THE PRICKING OF MY THUMBS MURDER WITH MIRRORS FUNERALS ARE FATAL...
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...1 OVERVIEW OF THE EAGLE PROGRAM APPROACH PAGE 1. INTRODUCTION 1.1 What is EAGLE?...........................................................................................................5 1.2 What is the Purpose of EAGLE? ...................................................................................6 1.3 Program Expectations and Timeline ..............................................................................6 1.4 Guidance Manual and Training Program.......................................................................7 2. OVERVIEW OF INTERNAL CONTROLS OVER FINANCIAL REPORTING 2.1 2.2 2.3 2.4 2.5 Introduction ....................................................................................................................8 Definition of Internal Control ........................................................................................8 COBIT..........................................................................................................................11 Responsibility for Internal Control System .................................................................13 Conclusion ...................................................................................................................14 3. TOP-DOWN, RISK-BASED APPROACH 3.1 3.2 3.3 3.4 3.5 Introduction ..................................................................................................................15 Risk Identification.....................................
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