...172 Appendix C — Paper II — Evaluation Guide EVALUATION GUIDE PAPER II, SIMULATION 3 — EASYPARK PRIMARY INDICATORS OF COMPETENCE The reader is reminded that the solutions are developed for the UFE candidate; therefore, all the complexities of a real-life situation may not be fully reflected in the following solution. The UFE Report is not an authoritative source of GAAP. In addition, the Handbook sections referenced in this suggested solution are intended for learning purposes only. While candidates are expected to apply the guidance in the Handbook when analyzing financial reporting and assurance issues, they are not expected to directly quote from the Handbook. Candidates who choose to quote Handbook sections are reminded that no credit is given unless the quotation is integrated into a meaningful analysis and applied to the relevant case facts. To: From: Subject: Veronica Black CA EasyPark analysis and impact on RWD Primary Indicator #1 The candidate assesses EasyPark’s contribution to RWD’s financial results. The candidate demonstrates competence in Management Decision-Making. Competencies VIII-2.4 – Evaluates sourcing decision factors (A) Financial Contribution The shareholders are interested in the contribution that EasyPark has made to RWD’s financial results. Even though EasyPark has generated significant revenue, as Richard has indicated, he also needs to factor in the three lost contracts that RWD could have had, the possible uncollectible...
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...10 $ including GST the driver’s handbook In this book: • your road safety responsibilities • the road rules • drivers and licensing • vehicles and registration • fitness to drive self assessment. The information contained within this handbook has been prepared to help you become better informed about road safety, road rules, drivers and licensing and vehicle registration. It should not be taken as a precise interpretation of the law. It does not set out to be complete or a substitute for the legislation made by Parliament. Recent changes in laws may not be reflected in this publication. The Driver’s Handbook can be downloaded from mylicence.sa.gov.au If you require further information, please call 13 10 84 between 8am and 6pm Monday to Friday. Information on the relevant South Australian legislation may be obtained from the following web site: www.legislation.sa.gov.au references • The Driving Companion (for Learner Drivers) • Australian Road Rules • Road Traffic Act (1961) and Regulations • Motor Vehicles Act (1959) and Regulations Department for Transport, Energy and Infrastructure. This work is copyright. No part may be reproduced by any process without prior written permission from the Department. First published in Australia 2000. MR200 September 2010. W E L C O M E Welcome to the Driver’s Handbook which is designed to support all road users and contains essential information and useful tips. ...
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...places. Ensuring motorists have the skills and knowledge to drive safely and responsibly is one of the best ways to remain safe on the road. I am pleased to offer this latest edition of What Every Driver Must Know. In it, you will find information about driver’s licenses, teens and driving, common traffic rules, signs and signals, what to do in emergencies, and much more. Whether you are a novice driver or have years of experience behind the wheel, this booklet can be a helpful guide. Driving requires your full attention. Distractions such cell phones, texting, tuning the radio, and eating should be avoided when you are behind the wheel. Please make sure that you and your passengers remain safe. Obey all traffic laws, make sure everyone is buckled up or in an appropriate child safety seat, and never drink and drive. Michigan is a great state with many different opportunities for travel, recreation, and fun. Please drive safely. Sincerely, Ruth Johnson Secretary of State WEDMK November 2012.indd 2 11/1/2012 9:03:00 AM Table of Contents Introduction 6 1. Michigan Driver’s License Information 7 Michigan Residents New Michigan Residents General Licensing Requirements The Driver’s License Process 7 7 8 10 Providing Your Social Security Number; Providing Proof of Legal Presence; Providing Proof of Identity; Providing Proof of Residency; Physical Standards; Vision Test; Knowledge Test; Temporary Instruction Permit (TIP); Driving...
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... In some regions of the world, campaigns to fight ageism have been initiated in an attempt to educate people and stamp out ageism. Age discrimination occurs on both a personal and institutional level. On a personal level, an older person may be told that he or she is too old to engage in certain physical activities, like an informal game of basketball between friends and family. A younger person may be told they are too young to get a job or help move the dining room table. On an institutional level, there are policies and regulations in place that limit opportunities to people of certain ages and deny them to all others. The law, for instance, requires that all young persons must be at least 16 years old in order to obtain a driver’s license. There are also government regulations that determine when a worker may retire. But in this research, the main objective is not about how the military treat the issue of ageism, but our group will only focus on the future planning for the older people in the military that have been serve the country for almost 21 years in the army. This is...
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...Class D & E Driver’s Guide DPSMV2052 (R062013) LOUISIANA OFFICE OF MOTOR VEHICLES Message from the Commissioner “Welcome to driving in Louisiana.” I am pleased to present the Louisiana Driver’s Guide to our new and current drivers. This guide is designed to provide you with the rules of the road, knowledge to assist you in making better driving decisions, and valuable information on safety and sharing the road with others. It is incumbent upon you, the driver, to respect all traffic laws and other drivers as well. Driving is a vital part of life. It provides you with a means of attaining the necessities of daily living as well as providing you with the added convenience to move about at leisure. The driving experience, however, is a privilege and comes with great responsibilities. Please strive to become a safe and dependable driver to ensure that this privilege is not lost. Driving, the same as life, is a constant learning experience. The information contained in this guide, along with your experience and responsive actions while driving, will assist in protecting you, your family, and other drivers. This guide is not intended to be an official legal reference to the Louisiana traffic laws. It only highlights those laws, driving practices and procedures that you will use most often. It should be noted that the material in this guide is subject to change to comply with amended State and Federal legislations. Remember to buckle up. Safety belts save lives. Let’s work...
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...Class D & E Driver’s Guide LOUISIANA OFFICE OF MOTOR VEHICLES DPSMV2052 (R042013) Message from the Commissioner “Welcome to driving in Louisiana.” I am pleased to present the Louisiana Driver’s Guide to our new and current drivers. This guide is designed to provide you with the rules of the road, knowledge to assist you in making better driving decisions, and valuable information on safety and sharing the road with others. It is incumbent upon you, the driver, to respect all traffic laws and other drivers as well. Driving is a vital part of life. It provides you with a means of attaining the necessities of daily living as well as providing you with the added convenience to move about at leisure. The driving experience, however, is a privilege and comes with great responsibilities. Please strive to become a safe and dependable driver to ensure that this privilege is not lost. Driving, the same as life, is a constant learning experience. The information contained in this guide, along with your experience and responsive actions while driving, will assist in protecting you, your family, and other drivers. This guide is not intended to be an official legal reference to the Louisiana traffic laws. It only highlights those laws, driving practices and procedures that you will use most often. It should be noted that the material in this guide is subject to change to comply with amended State and Federal legislations. Remember to buckle up. Safety belts save lives. Let’s work...
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...Chapter 3 - Learning to Drive PA Driver’s Manual CHAPTER 3: LEARNING TO DRIVE This chapter provides information that will help you become a safe driver. It covers these topics: • Choosing Safety First • Driver Factors • Everyday Driving Skills • Special Circumstances and Emergencies CHOOSING SAFETY FIRST You have important choices to make – sometimes even before you start your vehicle – that will affect your safety when you are behind the wheel. Begin by making sure you and your vehicle are “fit to drive.” VEHICLE CHECKS: PREPARING TO DRIVE 1. Adjust the driver’s seat – You must be able to easily reach the pedals and other controls and have a clear view out the windshield. Your owner’s manual provides information about how to adjust your vehicle’s equipment. 2. Fasten your seat belt – Fasten both your lap and shoulder belts on every trip. Pay attention to the information about Pennsylvania’s seat belt law, child restraint law and airbag safety information found in Chapter 5. WEARING YOUR SEAT BELT is the single most effective thing you can do to reduce the risk of death or injury! DID YOU KNOW? In 2011, 78 percent of people involved in crashes in Pennsylvania were wearing seat belts. Drivers, ages 16 to 24, had the highest number of unbuckled injuries and fatalities of any age group and the lowest seat belt use. 3. Secure loose items in the passenger compartment – In a crash, loose items in your vehicle become projectiles that continue to travel the same speed your...
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...exceed the rate of regeneration (sustainable yield); 2. [For pollution] The rates of waste generation from projects should not exceed the assimilative capacity of the environment (sustainable waste disposal); and 3.For non renewable resources the depletion of the non renewable resources should require comparable development of renewable substitutes for that resource. Therefore environmental sustainability involves making decisions and taking action that are in the interests of protecting the natural world, with particular emphasis on preserving the capability of the environment to support human life www.toolkit.smallbiz.nsw.gov.au. It involves the ability to meet the needs of the present generation without compromising the needs of the future generation. It includes sustainable agriculture, forestry and energy. The notion poor environmental sustainability delays development is a fact but, that’s not always the case there is the other side of the box in which people cast the blind eye. Environmental sustainability is about making responsible decisions that will reduce your business' negative impact on the environment. It is not simply about reducing the amount...
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...Massachusetts Driver’s Manual Revised 05/2013 $5.00 Commonwealth of Massachusetts DRIVER’S MANUAL Revised 05/2013 A Message to Massachusetts Motorists from Rachel Kaprielian, Registrar of Motor Vehicles Dear Motorist, This Driver’s Manual provides important information about the many services offered by the Registry of Motor Vehicles at our branch locations and through our website at www.massrmv.com. Whether you have questions about the documents you need to apply for a driver’s license, how to renew a registration, or when you need to have your vehicle inspected, the answers are all in here. I encourage you to read it thoroughly and keep it handy as a future resource. The RMV Driver’s Manual can help you prepare for a visit to one of our branches, our website, or a phone call to our customer service center. We know from experience that informed customers help us provide quicker, more efficient service and reduce the possibility of a return visit. I encourage you to utilize our virtual branch before you stand in line, as most routine RMV services can be completed through the Internet. The RMV has also included all the rules of the road that apply to motoring on the roads of the Commonwealth in an effort to help reduce crashes and injuries. In today’s world, although some people choose to travel using healthy transportation modes of walking, bicycling, or mass transit, many residents need to rely on motor vehicles. Yet owning a vehicle and holding a driver’s license...
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...A Message to Massachusetts Motorists from Erin C. Deveney, Registrar of Motor Vehicles Dear Motorist, The MassDOT Registry of Motor Vehicles recognizes that the work we perform impacts you and nearly every person in the Commonwealth of Massachusetts. We give our customers the joy of getting their first license. We register vehicles that take people all over the state for work, school, to access medical care and for exciting and important events in their lives. We also have the very serious responsibility of making sure all drivers, as well as the vehicles on our roadways, are safe and fit to operate. The RMV is committed to providing you with efficient, reliable and professional customer service. The Driver’s Manual prepares you for your driving career and also for doing business with the Registry. It includes requirements for transactions we provide, as well as service options and branch location information. To serve you better, we offer 27 transactions and services via our website, www.massrmv.com. Online services bring the RMV to you. Today, you are also able to schedule a return phone call via 857-DOT-8000 for a time that works for you. We have expanded the number of AAA locations offering Registry renewal services through an innovative public-private partnership. We are introducing self-service FasTrack kiosks for license and identification card renewals and duplicates so you spend less time in line. As we improve our service delivery, www.massrmv.com will...
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...I. THE COMMON SENSE OF DRIVING Keeping a point off your DMV record is not the only thing that occurs when you successfully complete this Traffic Violator Course. You will increase your knowledge of California's driving laws as well. Why is that important? When your safety is at risk, raising your driving consciousness is always beneficial. The unfortunate truth is many drivers get tickets simply because they are not paying attention or have forgotten some rule of the vehicle code. In other words, what you are about to read can save you money by helping you to avoid breaking the law, receiving a traffic citation, and having to pay the penalty. But more important, what you are about to read can easily save your life… or someone else's. A. THE SERIOUS RESPONSIBILITY OF OPERATING A MOTOR VEHICLE When you get behind the driver seat, you’re not just driving a car. You are driving a 2,000 pound plus piece of machinery. The lives of your passengers and all other drivers and pedestrians around you on the road are at risk. Driving is the most dangerous thing you do on a daily basis. One little mistake at any speed, whether at 65 mph or 35 mph, can be deadly. As a driver, your responsibility is not only to respect the law but also to appreciate the risks when you operate your vehicle, risks both to yourself and to the other drivers with whom you share the road. Yes, the key word here is SHARE. 1. MOTOR VEHICLE IS A WEAPON You don‘t believe that? Any object that weighs...
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...Clean India Clean India - Swachch Bharath The father of the nation, Mahatma Gandhi had said that, “Sanitation is more important than Independence” during his time before the independence of India. He was well aware of the bad and unclean situation of the India. He had emphasised the people of India a lot about the cleanliness and sanitation as well as its implementation in the daily lives. However, it was not so effective and failed because of the incomplete participation of people. After many years of independence of India, a most effective campaign of cleanliness is launched to call people for their active participation and complete the mission of cleanliness. The President of India, Pranab Mukherjee has said in June 2014 while addressing the Parliament that, “For ensuring hygiene, waste management and sanitation across the nation a Swachh Bharat Mission will be launched. This will be our tribute to Mahatma Gandhi on his 150th birth anniversary to be celebrated in the year 2019”. In order to fulfil the vision of Mahatma Gandhi and make India an ideal country all over the world, the Prime Minister of India has initiated a campaign called Swachh Bharat Abhiyan on the birthday of Mahatma Gandhi (2nd of October 2014). This campaign has the target of completion of mission till 2019 means 150th birthday anniversary of the Mahatma Gandhi. Through this campaign the government of India would solve the sanitation problems by enhancing the waste management techniques. Clean India...
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...contents critical thinking thinking critically about ethical issues 1 ETHICAL REASONING 3 2 VALUES-BASED ETHICAL REASONING 9 3 RIGHTS-BASED ETHICAL REASONING 15 4 CONSEQUENCE-BASED ETHICAL REASONING 20 5 ERRORS IN ETHICAL REASONING 25 5.1 THE IS/OUGHT FALLACY 25 5.2 THE ARBITRARY LINE FALLACY 27 REVIEW OF TERMS 29 THINKING CRITICALLY ABOUT WHAT YOU SEE 29 THINKING CRITICALLY ABOUT WHAT YOU HEAR 30 THINKING CRITICALLY ABOUT WHAT YOU READ 30 THINKING CRITICALLY ABOUT WHAT YOU WRITE 35 THINKING CRITICALLY WHEN YOU DISCUSS 36 REASONING TEST QUESTIONS 36 T H I N K I N G C R I T I C A L L Y A B O U T E T H I C A L I S S U E S We don’t cover any particular step or steps in this section—you can, and should, apply all of your critical thinking skills when you think about ethical issues (hence, the entire template is bolded)! Template for critical analysis of arguments 1. What’s the point (claim/opinion/conclusion)? s Look for subconclusions as well. 2. What are the reasons/what is the evidence? s s Articulate all unstated premises. Articulate connections. 3. What exactly is meant by . . .? s s s Define terms. Clarify all imprecise language. Eliminate or replace “loaded” language and other manipulations. 4. Assess the reasoning/evidence: s s If deductive, check for truth/acceptability and validity. If inductive, check for truth/acceptability...
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...the bearer of bad news, but in my professional, expert opinion, your entire G.I. tract (consisting of more than 20 feet of small and large intestine) has been infested with toxic “bugs” that are secretly causing a massive “bacterial imbalance” within your body—a condition that may very well lead to a long road of pain and suffering for both you and your loved ones, and even worse, become life-threatening. toxic “bugs” What makes me say this? Well, like you, millions of folks all over the world are unknowingly creating this dangerous imbalance through the ingestion of bacteriapromoting foods, medications, and other “toxic materials” that we are exposed to on a near daily basis. I’m talking about the use of antacids, artificial sweeteners, “diet” beverages and food items, certain brands of yogurt, ibuprofen, laxatives, alcohol, mouth wash and even some brands of chewing gum, dishwasher detergent and toothpaste. What’s more, this bacterial imbalance is also directly linked to the use of antibiotics— either prescribed to us by a doctor or those quietly hidden within our water and food supply—especially within meats and dairy products.1 And if that wasn’t bad enough, believe it or not, these health-destroying bacteria further feed and multiply on something you probably eat every single day—sugar.2 ToxicBellyBugFix.com 3 Fact is, if you suffer from irregular bowel movements, constipation, gas, bloating, acid reflux, indigestion, skin problems, overall sickness, bad breath, fatigue...
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...Welcome to the United States A Guide for New Immigrants M-618 (rev. 09/07) Welcome to the United States A Guide for New Immigrants Revised Edition U.S. GOVERNMENT OFFICIAL EDITION NOTICE This is the Official U.S. Government edition of this publication and is herein identified to certify its authenticity. Use of the ISBN 978-016-078733-1 is for U.S. Government Printing Office Official Editions only. The Superintendent of Documents of the U.S. Government Printing Office requests that any reprinted edition clearly be labeled as a copy of the authentic work with a new ISBN. The information presented in Welcome to the United States: A Guide for New Immigrants is considered public information and may be distributed or copied without alteration unless otherwise specified. The citation should be: U.S. Department of Homeland Security, U.S. Citizenship and Immigration Services, Office of Citizenship, Welcome to the United States: A Guide for New Immigrants, Washington, DC, 2007, Revised Edition. USCIS has purchased the right to use many of the images in Welcome to the United States: A Guide for New Immigrants. USCIS is licensed to use these images on a non-exclusive and non-transferable basis. All other rights to the images, including without limitation and copyright, are retained by the owner of the images. These images are not in the public domain and may not be used except as they appear as part of this guide. This guide contains information on a variety of topics that...
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