Elgin Sweeper Company Introduction In the article, Elgin Sweeper Company’s Journey Toward Cost Management by J. Callan, W. Tredup, and R. Wissinger written for the July 1991 publication of Management Accounting a comprehensive view of the amount of work involved in revamping a company’s accounting system is given. Elgin Sweeper Company is a 76 year old leading manufacturing company of street sweepers’ worldwide. This paper will review the research and application of such a change. Purpose
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西方内部控制理论的局限性分析 绪论 ㈠ 研究背景 1938年，震惊世界的麦克森·罗宾斯药材公司公司舞弊案爆发后，内部控制的研究得到了国内外学者的高度重视。二十世纪以来，中外财务舞弊案件更是层出不穷，从美国安然和世通的造假丑闻到中国的长虹事件和伊利事件，无不昭示着企业内部控制失效事态的严重性。当然，由于我国内部控制的研究起步较晚，与国际上先进水平脱轨，这也间接导致了我国舞弊丑闻的频频曝光。但是，这丝毫不能成为我们可以同情自己的理由。我们应该反思企业管理，在如何建立和实施有效的内部控制上下功夫，同时也应该审视“内部控制”这个舶来品，如何在选择性的吸收的基础上改进它将是我国每一个企业必须高度重视的课题。 ㈡ 研究意义 一套制度完善且能够被有效执行的内部控制系统可以提高企业的经营效率，改善企业治理水平，在一定程度上可以增加企业价值。但是内部控制制度存在着自身局限性，内部控制合谋和自身制度的失效会导致一个设计完善的内部控制系统名存实亡， 使其失去应有的功能。2002年，美国颁布的《萨班斯—奥克斯利法案》（简称SOX法案）对上市公司的内部控制进行了详细的规定，我国2009年7
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Dear Mrs Foster I was very interested to read your advertisement for a Graduate Trainee on the University of Kent vacancy database as it precisely fits my career plans. I first became interested in retail banking during an "Insight" course which I attended during my second year at University. Since then, discussion with my careers adviser and my own research have confirmed my belief that this is a career which will enable me to use not only my interest in business and finance but also my skills
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PROJECT MANAGEMENT REPORT ON MINTO MINE BY- DISHA GARDI (205) MBATECH-CHEMICAL INTRODUCTION The Minto Mine is located 240km north of Whitehorse, Canada. It is a high grade copper-gold mine that started its commercial production on October 1, 2007. It is owned 100% by Minto Explorations Ltd., a wholly owned subsidiary of Capstone Mining Corp. Capstone Mining Corp acquired Minto Explorations and all other project interests, including a partially constructed but dormant construction site
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Firstly, we want to get along with each other and be friendly to our group members. We would like to know more about others thus we can make sure everybody do the works they have advantages on it. Make sure that we develop the strongest ability to our team work. Secondly, we separate the question to each person and allocate different tasks by different aspects, such as researching, creating, editing and leading. Team members can chose the tasks which they are confidence with then work on it. Finally
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Title: “ Role of ultrasound in the treatment of osteoarthritis” Name: NIRUPAM CHANDRA MONDAL Batch: 12th batch Roll: 442 Session: 2005 -2006 Undergraduate, B.Sc. in physiotherapy, Faculty of medicine, Dhaka University. Centre:NITOR(National Institute Of Traumatology and Orthopaedic Rehabilitation) 1.2 Justification Of The Study: From the views of mine, the justification of the selective study is performed for the following reasons, which are described deliberately one after another
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Strategy and Tactics of Distributive Bargaining in Roy J. Lewicki et al., Essentials of Negotiation, 3rd ed., McGraw-Hill/Irwin, pp.59-93. 一、簡述 談判是一種良好的衝突管理過程，透過談判的進行，人與人之間的衝突才有 機會求得最妥適地解決方法。什麼時候會用到談判？想跟老闆要求加薪時；與朋 友決定要看那部電影時；生活中處處可見。在談判的策略應用上，有許多方法， 而這一章節主要在介紹分配式談判(Strategy and Tactics of Distributive Bargaining) 的基本架構、策略與戰略。 1.1 分配式談判 分配式談判(Strategy and Tactics of Distributive Bargaining)，也稱之為競爭型 或輸贏(win-lose)談判，而雙方的目標基本上是直接衝突的，資源有限，而雙方 基本上是在競爭，都想在有限資源中分到最多，故會運用策略來贏得其極大值。 以賽局理論的角度來看，這為零和遊戲(zero-sum
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TABLE OF CONTENTS 1. INSTRUCTIONS TO BIDDERS 4 1.1. General Description of Work 4 1.2. What Must Be Included with Bid 4 1.3. Schedule of Bid Period Activities 4 1.4. Location of Work 5 1.5. Pre-Bid Meeting 5 1.6. Owner Contact for Questions 5 1.7. Pre-Award Surveys 5 1.8. Sealed Bid Requirements 5 1.9. Basis for Bid Evaluation 6 1.10. Ethical Standards 6 1.11. Responsibility for Surety Bonds 6 1.12. Proposal Format 6 1.13. List of Bidders 6 1.14. Letter of Acknowledgment 6 2.
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1. Price Waterfall Analysis Firms must understand how sensible the prices are that your current negotiation process is leading to. 1.1. Action plan. • Plot the price paid against the number of units bought by the customer. Often it becomes evident that your best (high-volume) customers are paying more per unit than your less profitable customers. This is not a recipe for happy and long-term relationships. • One often-recommended solution is to construct a ‘price waterfall’ chart. This allows
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Sara Johnson Abnormal Psychology TR 6:00 How I Can Help Often times, people with mental illnesses are portrayed as being untrustworthy, strange, and not worth being befriended or helped. Even in everyday conversations I’ve heard people disparage those with eating disorders or self-harm. As someone who wants to protect and help those with mental illnesses, I can make it known to those around me that language like that is offensive. I can do my best to educate friends and people who talk to
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