..."C-" in ACCT 311. Topics include: audit and other reports, statistical sampling in auditing, attestation standards, reporting on future-oriented information, accountant's legal liability, Securities & Exchange Commission practice, professional ethics and using technology in auditing. Course Overview Students will become familiar with issues under the AICPA Code of Professional Conduct, pronouncements of the Public Companies Accounting Oversight Board, the Sarbanes Oxley Act, federal securities laws, and cases relating to CPA malpractice. Students will have a thorough professional knowledge of CPA reports on financial statements and special reports. Students will also learn how to apply statistical sampling and technology in auditing. Course Overview Students will become familiar with issues under the AICPA Code of Professional Conduct, pronouncements of the Public Companies Accounting Oversight Board, the Sarbanes Oxley Act, federal securities laws, and cases relating to CPA malpractice. Students will have a thorough professional knowledge of CPA reports on financial statements and special reports. Students will also learn how to apply statistical sampling and technology in auditing. Course Objectives and Learning Outcomes * Learn how to prepare auditor’s reports on financial statements in various situations including scope limitations, departures from generally accepted accounting principles, and changes in the auditor. * Learn how to report on financial...
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...OF THE COURSE: FINANCE II CREDITS: 4 Name of the Faculty Arnab Bhattacharya Gaurav Singh Chauhan Kousik Guhathakurta Radha M. Ladkani Faculty Block/ Room No. J BLOCK C-102 A-106 J BLOCK Email Telephone Number arnabb@iimidr.ac.in gauravs@iimidr.ac.in kousikg@iimidr.ac.in; radhal@iimidr.ac.in; 0731-2439589 0731-2439592 0731-2439518 0731-2439698 COURSE DESCRIPTION The second core course in Finance deals with the core corporate finance functions in an applied setting. The participants are exposed to real world corporate finance decisions to be taken up by managers for creating value. Such an exposure is accomplished through a mix of theory and practice. The pedagogy employed reflects a judicious mix of case discussions, lectures and problem solving approach. COURSE OBJECTIVES The objective is to familiarize participants with the three major decision areas of Corporate Finance, viz. the investments, financing and earnings distribution decisions. Subsequently the participants are to be offered an integrated view of the decision areas by discussing the issues in corporate valuations and risk management. The course aims at sharpening the financial decision making skills of the participants. EXPECTED LEARNING OUTCOMES AND ASSOCIATED MEASURES At the end of the course student is expected to accomplish the following learning outcomes. Alignment of Course Learning Outcomes (CLOs) with the Programme Learning Goals & Objectives and Assessment...
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...selforganization wireless communication network through multi-hop relay. Thus it authentically achieves the purpose of ‘monitor anywhere and anytime’. The basic function of sensor network is gathering and sending back the information of the monitoring areas which the relevant sensor nodes are set in. But the sensor network node resources are very limited, which mainly embodies in battery capacity, processing ability, storage capacity, communication bandwidth and so on. Because of the limited monitoring range and reliability of each sensor, we have to make the monitoring areas of the sensor nodes overlapped when they are placed in order to enhance the robustness and accuracy of the information gathered by the entire network. In this case, certain redundancy in the gathered data will be inevitable. On the way of sending monitoring data by multi-hop relay to the sink nodes (or base stations) which are responsible to gather the data. It is necessary to reduce the redundant information by fusion processing. Data fusion is generally defined as a process that lots of data gathered from multiple sources or information are processed and combined in order to achieve more efficient data and ones that can better meet the requirements of the users. In most applications of wireless sensor network, sometimes we only concern about the monitoring results rather than gathering a lot of original data. Data fusion technology is an efficient method...
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..., J.D. Forensics Consultant to PwC Audit Professor in Residence, KPMG (2007) Office: GSB.5.124E; Ph.: 475-8852; E-mail: mark.bradshaw@mccombs.utexas.edu Office hours: Tuesdays and Thursdays from 11:15 – 12:15 and by appointment. I generally prefer e-mail as a means of contact outside of class and office hours. Teaching Assistants Star Yuan, traditional M.P.A. student E-mail: star.y.yuan@gmail.com Ashley Ross, 5th year integrated M.P.A. student E-mail: ashley.ross@bba07.mccombs.utexas.edu Star and Ashley will assist with the grading of cases and exams. After graded cases are returned throughout the semester, they will schedule office hours to discuss such assignments. If you have grading or other questions concerning a case that has been returned, please make every effort to attend their scheduled office hours. All other questions and communications concerning course-related matters (including case and exam preparation and exam grading) should be directed to me. Internet Discussion Board and "Blackboard" We will use...
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...Jessica Rose December 13, 2015 Student ID# 277419 XTT Task 1 BSN to MSN A Currently in my facility, we do not have a policy regarding geriatric and/or demented patients and pain control. I believe this needs to be changed because although we have an initial assessment protocol, we do not have any kind of protocol to control a geriatric or demented patients pain. Since demented patients are quite often left unable to communicate their feelings, I believe there would be, less adverse effects and better patient outcomes for this group of people and better satisfaction with their families. B There are many people associated with proposing the change within the facility. First would be to go through the assistant nurse manager and nurse manager who would then bring the proposal to the nursing and medical directors for the ER. The ANM and NM would have to decide whether the proposed change would be beneficial for the patients and their outcomes and do further research which they would then propose to the directors. From there, they would decide whether the research was sufficient enough to implement a change. C Full APA citation for at least 5 sources | Evidence Strength (1-7) and Evidence Hierarchy | 1. H., Bell, J., Karttunen, N. M., Nykänen, I. A., M., & Hartikainen, S. A. (2013). Analgesic Use and Frailty among Community-Dwelling Older People. Drugs & Aging, 30(2), 129-136. doi:10.1007/s40266-012-0046-8 | 2 and Experimental | ...
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...Lonking Holdings HONG KONG Long drive to diversification W e initiate coverage on Lonking Holdings with a Neutral rating and a target price of HK$2.90. W e like the company’s strategy of moving into the excavator market, which is a high-growth segment, albeit a competitive one. Its wheel loader business is growing steadily in a stable, competitive environment that is dominated by several domestic producers. The company’s future growth rate should be subdued compared to previous years as a result. Focused on earth-moving machinery market 3339 HK Neutral HK$2.73 Price 21 Oct 11 12-month target Upside/Downside Valuation HK$ % HK$ 2.90 6.2 2.90 - PER GICS sector Capital Goods Market cap HK$m 11,685 30-day avg turnover US$m 6.5 Market cap US$m 1,502 Number shares on issue m 4,280 Investment fundamentals Year end 31 Dec Revenue EBIT EBIT growth Reported profit EPS rep EPS rep growth PER rep Total DPS Total div yield ROA ROE EV/EBITDA Net debt/equity P/BV 2010A 2011E 2012E 2013E m 12,020 14,316 16,692 19,605 m 2,322 2,538 2,810 3,158 % 140.1 9.3 10.7 12.4 m 1,766 1,843 1,986 2,213 Rmb 0.41 0.43 0.46 0.52 % 120.7 4.4 7.7 11.4 x 5.4 5.2 4.8 4.3 Rmb 0.13 0.11 0.12 0.13 % 5.8 4.8 5.2 5.8 % 20.0 17.4 16.1 15.3 % 39.1 31.4 27.2 24.8 x 4.8 4.4 4.1 3.7 % 55.5 25.2 -4.7 -6.2 x 1.8 1.5 1.2 1.0 Source: FactSet, Macquarie Research, October 2011 (all figures in Rmb...
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...Introduction to Entrepreneurship Session 1 Olivier Witmeur September 2011 2 Desired outcomes of the session • • • • Introduce the course Tour de table What is entrepreneurship, what are the key constructs Who is the entrepreneur • AGENDA 1. Introduction 2. Course design and organisation 3. About entrepreneurs 4. What entrepreneurship is GEST-S547 - 2011-2012 © Olivier Witmeur 3 1. INTRODUCTION 4 What have these companies in common? • • • • • • • Delhaize , Colruyt, Leclerc, Sears & Roebuck Solvay, Pfizer, Yves Rocher Citroen, Renault, Ferrari McKinsey, Deloitte & Touche, JP Morgan McDonald, Neuhaus Dell, Hewlett-Packard Siemens, Dyson GEST-S547 - 2011-2012 © Olivier Witmeur 5 Examples of successfull entrepreneurs GEST-S547 - 2011-2012 © Olivier Witmeur 6 Entrepreneurship is … (3 minutes) GEST-S547 - 2011-2012 © Olivier Witmeur 7 La laiterie du Berger – Danone Latitudes GEST-S547 - 2011-2012 © Olivier Witmeur 8 2. COURSE DESIGN 9 Desired outcomes of the course • Understand why entrepreneurship matters • Introduce key-concepts and best practices in various settings • Develop your entrepreneurial mindset • At the end of the course each student must be able to: – Assess entrepreneurial opportunities in various contexts – Identify and master the main challenges associated with their exploitation – Understand when and where entrepreneurial management style is relevant ...
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...CASE REPORT FUNDING: The authors had no financial support in the production of this manuscript. FINANCIAL DISCLOSURE: The authors have no conflicts of interest relevant to the content of this article. ADDRESS FOR CORRESPONDENCE: Dr. David R. Spiegel, Eastern Virginia Medical School, Department of Psychiatry and Behavioral Sciences, 825 Fairfax Avenue, Norfolk, Virginia 23507; Phone: (757) 446-5888; Email: spiegedr@evms.edu KEY WORDS: Amnestic disorder, frontal lobe, diencephalic A Case of Probable Korsakoff’s Syndrome: A Syndrome of Frontal Lobe and Diencephalic Structural Pathogenesis and a Comparison with Medial Temporal Lobe Dementias by DAVID R. SPIEGEL, MD, and KHENG-JIM LIM, MD Drs. Spiegel and Lim are from the Department of Psychiatry and Behavioral Sciences, Eastern Virginia Medical School, Norfolk, Virginia. Innov Clin Neurosci. 2011;8(6):15–19 ABSTRACT Korsakoff’s Syndrome is an amnestic disorder that involves both anterograde and retrograde amnesia. Traditionally associated with longstanding alcohol misuse, thiamine deficiency has been long posited in its pathogenesis, as has dienecephalic lesions. Yet, through this case report, we highlight similarities (and differences) with medial temporal lobe memory disorders and the role of frontal lobe dysfunction in its retrograde amnesia. INTRODUCTION Wernicke’s encephalopathy (WE) and Korsakoff syndrome (KS) are generally viewed as two distinct stages of the same illness called Wernicke-Korsakoff syndrome (WK ...
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...• Break down the assignment sheet *Activity 1: Individual Reflection / Class Discussion (15 min) - Students open their portfolios and journals then reflect for ~10 minutes on their experiences during the Informative Essay Unit - Discuss reflections as a class *Activity 2: Introduce Classical Argument (20 min) - Have students bring a hard copy of the assignment to class with a highlighter: a. Get into groups of 4 b. Read the sheet aloud, highlighting all the action verbs c. Discuss the sheet as a group as instructor makes rounds *Activity 3: Mini-Lecture on Assignment /Questions (15 min) - Powerpoint slides “The Features of an Academic Argument” - Allow time for student questions on the assignment and/or lecture *Homework for Next Class READ: • Chapter 8 A&B Guide to Writing. Writing a Classical Argument. • Pages 137-154 Everyday Writer: Constructing Arguments. • "The Case for (Gay) Marriage" by A.J. Chavez on pages 249-253 of Guide to Writing. • Notes on Counterarguments and Warrants. WRITTEN (Post in Moodle and bring a copy to class): Let's look...
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...TesT Lab Get ready for winter Light bulb fittings energy-saving light bulbs are available in a range of fittings – large screw (e27), small screw (e14), bayonet (b22) and two-pin GU10. For more details go to www.which.co.uk/bulbfeatures The best ways to stay warm, advice on keeping costs down and information on grants and discounts Grants and discounts energy-saving light bulb brands buying bulbs fRee InsuLaTIOn Get free or discounted loft and cavity-wall insulation from suppliers including British Gas, Eon, Npower and Sainsbury’s Energy. Most people are entitled to some help, with the over-70s, low-income households and those on certain benefits getting the best deals – but you need to act now as these offers are set to expire by the end of 2012. Some companies only offer deals to their customers, while others are open to all. For more information go to www.which.co.uk/insulate. OsRaM Tested 14 WInTeR fueL PayMenT Winter comforts Best Buys and advice to save money and keep your home warm O sc Re ty www.which.co.uk ili 28 Which? November 2012 800 LuMens and abOve 1 Ikea Sparsam 15W 301.494.53 £10 15 820 cFL 3 2.10 28 HHHH OsRaM Duluxstar 21W £3 21 650 cFL 3 1.84 0 HHHH HHHH 3 OsRaM Dulux Superstar 30W £11 30 2,000 cFL 4.19 49 £4 £6 20 1,200 cFL 20 1,160 cFL 2.73 2.79 68 60 HHHHH HHHH HHHH HHHH HHHH HHH LuMens and...
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...car mar e mall rket in India How could Tata ensur the a? re And did its launch si w ofitable? product would be pro Widely touted as the chea W d apest car in the world, th Nano was scheduled to be availab in t he s ble September 2008. In addition to paying (Indian rupees) IN lakh— a p INR1 —equivalent t INR100,0 to 000— buyers would also have to pay 12.5% valu w h ue-added tax along wit charges s x th such as road and d transport tation taxes. The two-cy ylinder gaso oline-powere version w ed would debut first; the d t diesel versions would soon follow. The Nano wa one of th world’s most fuel-eff T as he m fficient cars, getting 52 miles per g gallon (mpg) in the city and 61 mpg on the highwa (22 km pe liter and 2 km per lit respectiv d n ay er 26 ter, vely). Measurin 3.1 meters by 1.5 meters, it dis ng m splaced Mar Udyog’s Maruti 80 as the wo ruti s 00 orld’s smallest car, yet its seating room was 21% greater than the 800’s— m an —providing ample room for g m four adul lts. Compan History ny The Tata Group was a diverse conglomera that had internatio T G ate d onal interests in engineeri ing, energy, information systems and commun , n a nications, m materials, ser rvices, cons sumer products, and chemic , cals. Its 96...
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...assignment sheet *Activity 1: Individual Reflection / Class Discussion (15 min) - Students open their portfolios and journals then reflect for ~10 minutes on their experiences during the Informative Essay Unit - Discuss reflections as a class *Activity 2: Introduce Classical Argument (20 min) - Have students bring a hard copy of the assignment to class with a highlighter: a. Get into groups of 4 b. Read the sheet aloud, highlighting all the action verbs c. Discuss the sheet as a group as instructor makes rounds *Activity 3: Mini-Lecture on Assignment /Questions (15 min) - Powerpoint slides “The Features of an Academic Argument” - Allow time for student questions on the assignment and/or lecture *Homework for Next Class READ: • Chapter 8 A&B Guide to Writing. Writing a Classical Argument. • Pages 137-154 Everyday Writer: Constructing Arguments. • "The Case for (Gay) Marriage" by A.J. Chavez on pages 249-253 of Guide to Writing. • Notes on Counterarguments and Warrants. WRITTEN (Post in Moodle...
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...Schulich School of Business York University Winter 2014 Course Outline ACTG 3120.3.0 : Intermediate Financial Accounting II Section: T Class: Tuesdays, 11:30am – 2:30pm Lab: Wednesdays, 5:30pm - 7:00pm Instructor Liz Farrell (416)736-5063 or (416)736-2100, ext. 66522 S345 Seymour Schulich Building efarrell@schulich.yorku.ca Office hours: Mondays, 8:00 - 8:30 am Tuesdays, 10:30 - 11:30 am Wednesdays, 8:00 - 8:30 am Secretary Filomena Petrilli 416-736-5063 S344K Seymour Schulich Building fpetrill@schulich.yorku.ca Brief Description This is an extension of SB/ACTG 3110.03, but with a primary focus on the valuation and presentation of liabilities and owners' equity. Major topics include current, long-term and contingent liabilities; leases; pensions; corporate income tax allocation; capital transactions, earnings per share and analysis of financial statements under differing accounting policies. The criteria by which both preparers and users make decisions are emphasized. Prerequisite[s] / Co-requisite[s] Note: Not available to exchange students visiting Schulich. Prerequisite: SB/ACTG 3110 3.00 Course objectives and detailed description The objective of this course is to provide students with an indepth understanding of the accounting for the liabilities and equities side of the balance sheet. This includes both international accounting standards (Part I of CICA Handbook) and the accounting standards for private enterprises (Part II of CICA Handbook). This course is the...
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...car mar e mall rket in India How could Tata ensur the a? re And did its launch si w ofitable? product would be pro Widely touted as the chea W d apest car in the world, th Nano was scheduled to be availab in t he s ble September 2008. In addition to paying (Indian rupees) IN lakh— a p INR1 —equivalent t INR100,0 to 000— buyers would also have to pay 12.5% valu w h ue-added tax along wit charges s x th such as road and d transport tation taxes. The two-cy ylinder gaso oline-powere version w ed would debut first; the d t diesel versions would soon follow. The Nano wa one of th world’s most fuel-eff T as he m fficient cars, getting 52 miles per g gallon (mpg) in the city and 61 mpg on the highwa (22 km pe liter and 2 km per lit respectiv d n ay er 26 ter, vely). Measurin 3.1 meters by 1.5 meters, it dis ng m splaced Mar Udyog’s Maruti 80 as the wo ruti s 00 orld’s smallest...
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...ii ABSTRACT FOR TRADE INFORMATION SERVICES 2007 C45 586 TRA INTERNATIONAL TRADE CENTRE UNCTAD/WTO (ITC) SMALL & MEDIUM ENTERPRISE DEVELOPMENT AUTHORITY (SMEDA) Trade in Services: An answer book for small and medium-sized exporters Lahore, Pakistan: ITC/SMEDA, 2007. xiv, 196 p. Guide for small and medium-sized enterprises in the services sectors in Pakistan; provides practical advice to help them improve their export performance or enter new markets. Using a question and answer format, the topics covered include the decision to export, preparing for export, choice of market, identifying customers, selecting a strategy, cultural considerations, promotional materials, quality assurance, pricing, securing payment and temporary market entry. The General Agreement on Trade in Services (GATS) and the functions of the World Trade Organization (WTO) are also described. National appendices include overviews of the services sector in Pakistan, Pakistan’s role in the WTO GATS negotiations, including Pakistan’s schedule of GATS commitments, key national laws and regulations of interest to services exporters, and a list of information resources for services exporters. Subject descriptors: Services, WTO, Multilateral trading system, Pakistan. English Palais des Nations, 1211 Geneva 10, Switzerland 6th Floor LDA Plaza, Egerton Road, Lahore 54000, Pakistan Trade in Services: An answer book for small and medium-sized exporters is a joint publication published by ITC and SMEDA...
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