relevant facts. Inadequate disclosure ‘constitutes a material misstatement of the financial report’ (Arens et al. 2013, p. 728; ASA 315, Appendix 2). Evidence: * Re-calculate to ensure accuracy of assets and expenses, e.g,. inventory, asset classification, book values, depreciation and prepaid expenses (ASA500, A19; Arens et al. 2013, p. 154). * Discuss with Elders management plans to secure financing and expected timing and outcome of planned asset sales to determine the ability of Elders
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slightly from clinic to clinic. Each clinic offers general primary healthcare, in-house laboratory testing, patient medication assistance programs, and four of the clinics offer in-house X-ray services. According to CHCFC’s 2008 Uniform Data System Report, providers within the organization saw more than 11,000 patients, generating over 45,000 encounters. CHCFC Mission, Vision, and Values CHCFC opened the doors of its first medical clinic in 1977
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Management of Information Security Third Edition This page intentionally left blank Management of Information Security Third Edition Michael Whitman, Ph.D., CISM, CISSP Herbert Mattord, M.B.A., CISM, CISSP Kennesaw State University ———————————————————————— Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States Management of Information Security, Third Edition Michael E. Whitman and Herbert J. Mattord Vice President, Career and Professional
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Assignment 4: Data Mining CIS 500 Dr. Besharatian Submitted by: Eric Spurbeck December 7, 2013 Abstract This paper will discuss the process of data mining, how it is used, for what purpose it is used and what information can be gathered from the data, which is compiled from data mining. Assignment 4: Data Mining Webopedia (2013) defines data mining as, "A class of database applications that look for hidden patterns in a group of data that can be used to predict future behavior. For
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Marriot – Group Pricing Optimizer Revenue management has been a system long used by the airline industry to optimize revenue on airline routes. Marriott implemented their own revenue management One Yield system twenty years ago to optimize individual guest room rates and allocation. One Yield is used in 97 percent of Marriott’s 3,300 hotels in 70 different countries to handle over 75 million individual guest room transactions per year. Recently, Marriott decided to move from One Yield
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Assets 14 1.4 Industry Standards 15 1.5 Common Industry Threats 15 1.6 Policy Enforcement 16 2 Credit Card Security Policy 17 2.1 Introduction 17 2.2 Scope of Compliance 17 2.3 Requirement 1: Build and Maintain a Secure Network 17 2.4 Requirement 2: Do not use Vendor-Supplied Defaults for System Passwords and Other Security Parameters 18 2.5 Requirement 3: Protect Stored Cardholder Data 19 2.6 Requirement 4: Encrypt Transmission of Cardholder Data across Open and/or Public
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and Partnerships To: Local Children’s Trust Boards Date: February 2011 |Subject: |Teenage Pregnancy | Classification: Confidential Unrestricted ______________________________________________________________ |
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The Violet Bay School INTRODUCTION According to the Government Accounting Standards Board (GASB), the objective of financial reporting is to assist a government entity in fulfilling its obligation to be publicly accountable and to enable users to assess accountability (GASB 2007; Government Accountability Office [GAO] 2007). Budgeting, a process whereby government administrators forecast expected revenues and identify planned expenditures, is an integral part of accountability, and the extent to which
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RISK MANAGEMENT FOR COLLABORATIVE SOFTWARE DEVELOPMENT MOJGAN MOHTASHAMI is a Ph.D. candidate at the School of Management of Rutgers University and a lecturer at New Jersey Institute of Technology (NJIT). She can be reached at mojgan@oak.njit.edu. THOMAS MARLOWE is a professor of mathematics and computer science at Seton Hall University. He received Ph.D.s from Rutgers in 1975 and 1989. VASSILKA KIROVA received a Ph.D. in computer science from NJIT. Her areas of interest include specification and
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for Emerald subscribers. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.com With over forty years' experience, Emerald Group Publishing is a leading independent publisher of global research with impact in business, society, public policy and education. In total, Emerald publishes over 275 journals and more than 130 book series, as well as an extensive range of online products and services. Emerald is both COUNTER 3 and TRANSFER compliant. The
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