...Throughout the period of the audit assignation PCAOB describes professional skepticism as a general duty of care that need to be applied by the examiner. Professional Skepticism is when someone has a questioning mind, that involves a critical assessment and analyze of audit evidence. It is primordial for an auditor to exercise professional skepticism when conducting the audit of financial statements. In order word, an auditor must refer to quality and credible reference. The auditor needs to question everything (words or data presented) that managers are feeding them in order to achieve reasonable assurance about the conclusiveness of evidence. In the end, this kind of attitude helps detecting fraud prior to the issuance of a company’s financial...
Words: 1144 - Pages: 5
...Copyright © 2013 by McGraw-Hill Education. All rights reserved. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written permission of the publisher. ISBN: 978-0-07-180360-1 MHID: 0-07-180360-2 The material in this eBook also appears in the print version of this title: ISBN: 978-0-07-180359-5, MHID: 0-07180359-9. E-book conversion by Codemantra Version 1.0 All trademarks are trademarks of their respective owners. Rather than put a trademark symbol after every occurrence of a trademarked name, we use names in an editorial fashion only, and to the benefit of the trademark owner, with no intention of infringement of the trademark. Where such designations appear in this book, they have been printed with initial caps. McGraw-Hill Education eBooks are available at special quantity discounts to use as premiums and sales promotions or for use in corporate training programs. To contact a representative please visit the Contact Us page at www.mhprofessional.com. Trademarks: McGraw-Hill Education, the McGraw-Hill Education logo, 5 Steps to a 5 and related trade dress are trademarks or registered trademarks of McGraw-Hill Education and/or its affiliates in the United States and other countries and may not be used without written permission. All other trademarks are the property...
Words: 76988 - Pages: 308
...Being a Leader U2-C1-L1 Leadership Defined U2-C1-L2 Leadership Reshuffled U2-C1-L3 Leadership from the Inside Out U2-C1-L4 Principles and Leadership U2-C1-L5 Sexual Harassment/Assault Chapter 2: Leadership Skills U2-C2-L1 Steps from the Past U2-C2-L2 Roles of Leaders and Followers in Drill U2-C2-L3 Using Your Leadership Skills/Taking Charge 57 61 67 73 77 81 85 89 Unit 3 - Foundations for Success Chapter 1: Know Yourself – Socrates U3-C1-L1 Self Awareness U3-C1-L2 Appreciating Diversity through Winning Colors U3-C1-L3 Personal Growth Plan U3-C1-L4 Becoming an Active Learner U3-C1-L5 Pathways To Success (QBOL) Chapter 2: Learning to Learn U3-C2-L1 Brain Structure and Function U3-C2-L2 Left and Right Brain Functions U3-C2-L3 Learning Style and Processing Preferences U3-C2-L4 Multiple Intelligences Chapter 3: Study Skills U3-C3-L1 Thinking Maps U3-C3-L2 Reading For Meaning U3-C3-L3 Study Habits that Work for You Chapter 4: Communication Skills U3-C4-L1 The Communication Process U3-C4-L2 Becoming a Better Listener Chapter 5: Conflict Resolution U3-C5-L1 Causes of Conflict U3-C5-L2 Conflict Resolution Techniques Chapter 8: Making a Difference with Service Learning U3-C8-L1 Orientation to Service Learning...
Words: 73170 - Pages: 293
...interpretation of Swan Lake. But what is the typical swan from Swan Lake? My first thought, like many others, would be just like this group of female dancers in their ruffles of tutu, tights, and tiara headpiece. A group of swans dance around their princess. They hope that she will find a prince of pure of heart who will pledge his love to her in order to break the curse. However the prince and princess are face with many challenges that will test their love and devotion to one another. It was only in death were they finally able to be together. And all this express with no words just dance movement and climatic music. [pic] [pic] Picture 1 Picture 2 But here comes Matthew Bourne who takes these thoughts and replaces all that everyone is used to in the performing arts with a group of dancers in knee-high feathered trousers, exposing their upper body revealing these swans to be all male. Compare to these ballerinas reaching out toward the audience or to the sky as if they were reaching out to someone for help. They present themselves in different positions such as piqué arabesque or a simple tendu derriere, which in pointe shoes really extends their legs and upper bodies. As they are reaching out they are...
Words: 2484 - Pages: 10
...Age Discrimination in the Workplace George Siler Human Resource Age Discrimination in the workplace Paul is a skilled welder and has been with the same company for over 40 years. All employees from the owner to the janitor know of his contributions that have allowed the organization to flourish. You see, Paul was a specialized welder that was able to accomplish government contracts that allowed the factory to remain open during the past recession. As he was approaching his sixty-second birthday that was attended by co-workers, supervisors and even the owner attended his party to honor this impressive worker. During this time, the owner decided that the time was right to hire a young worker to be trained by Paul to continue the specialized production for the distant future. This was a prudent decision, because all owners and CEO’S have a primary responsibility to improve the bottom line. I know this is true because every business course that I have had this is the message provided by my professors. This story then takes a turn for the worst. Paul trains the young worker, and then the owner thinks why am I paying two people for the same job? Who do you think gets his walking papers? Paul is clearly a victim of age discrimination. Like most of the labor force he is ignorant of the law and becomes one of the many of unreported cases of this abuse of power. In order to help protect those who stand to be singled out and let go because of the unfairness of ageism, the Age...
Words: 1373 - Pages: 6
...17 interview questions that are designed to trick you Savvy hiring managers have honed their ability to ask the fewest questions yielding the greatest depth of information. One way they do this is by asking seemingly simple questions that get you to reveal information you may have been trying to conceal — queries that break through the traditional interview noise and clutter and get to the raw you. In other words: questions designed to trick you. Can you tell me about yourself? Why do they ask this? They ask to determine how the candidates see themselves as it pertains to the position. "The employer wants to hear that the candidate did their homework," says Tina Nicolai, executive career coach and founder of Resume Writers' Ink. "The interviewer is also listening for a level of confidence in how well the candidate portrays herself through the information that is communicated. Additionally, the interviewer is listening for strong behavioral competencies, which help determine a right fit with the job. If this opening answer is weak, it can send the remainder of the interview into a tailspin or cut the interview short." What makes it tricky? It can tempt you to talk about your personal life — which you shouldn't! "Most candidates are not versed in seeing this as a trick question, so they may answer by speaking from a personal perspective: 'I have three kids, I'm married, etc,'" Nicolai says. "Believe it or not, even the most seasoned candidate falls for this question especially...
Words: 3798 - Pages: 16
...Employee engagement From Wikipedia, the free encyclopedia Jump to: navigation, search Employee engagement, also called worker engagement, is a business management concept. An "engaged employee" is one who is fully involved in, and enthusiastic about their work, and thus will act in a way that furthers their organization's interests. According to Scarlett Surveys, "Employee Engagement is a measurable degree of an employee's positive or negative emotional attachment to their job, colleagues and organization that profoundly influences their willingness to learn and perform at work". Thus engagement is distinctively different from employee satisfaction, motivation and organisational culture. Origins Employee Engagement is the extent to which employee commitment, both emotional and intellectual, exists relative to accomplishing the work, mission, and vision of the organisation. Engagement can be seen as a heightened level of ownership where each employee wants to do whatever they can for the benefit of their internal and external customers, and for the success of the organization as a whole. Employee engagement was described in the academic literature by Schmidt et al. (1993). A modernised version of job satisfaction, Schmidt et al.'s influential definition of engagement was "an employee's involvement with, commitment to, and satisfaction with work. Employee engagement is a part of employee retention." This integrates the classic constructs of job satisfaction (Smith et al., 1969)...
Words: 2658 - Pages: 11
...International Limited (SIL), 2005. Permission should be sought from SIL before any part of this publication is reproduced, stored in a retrieval system or transmitted by any other means. Agreement will normally be given, provided that the source is acknowledged. The information contained in this publication is, to the best of our knowledge, true and accurate although the forward looking statements herein are by their nature subject to risk factors which may affect the outcome of the matters covered. Opinions from independent experts are presented as their own views in separate inserts with their approval. None of Shell International The companies in which Royal Dutch Petroleum Company and The “Shell” Transport and Trading Company, p.l.c. directly or indirectly own investments are separate and distinct entities. The expressions “Royal Dutch/Shell Group” and “Group” are used to refer to the companies of the Royal Dutch/Shell Group as a whole. The words “Shell”, “we”, “us” and “our” are used in some places to refer to the Group and in others to an individual Shell company or companies where no particular purpose is served by identifying the specific company or companies. Limited, its affiliates and their respective officers, employees and agents represents the accuracy or completeness of the information set forth herein and none of the foregoing shall be liable for any loss, cost, expense or damage (whether arising from negligence or otherwise) relating to the use of such information...
Words: 5392 - Pages: 22
...English - Final Exam Terms to Know The following link is very helpful: Examples Glossary from Your Dictionary Alliteration In alliteration, the first consonant sound is repeated in several words. A good example is “wide-eyed and wondering while we wait for others to waken”. Alliteration can be fun, as in tongue twisters like: “Kindly kittens knitting mittens keep kazooing in the king's kitchen 1. 2. 3. 4. 5. Alice’s aunt ate apples and acorns around August. Becky’s beagle barked and bayed, becoming bothersome for Billy. Carries cat clawed her couch, creating chaos. Dan’s dog dove deep in the dam, drinking dirty water as he dove. Eric’s eagle eats eggs, enjoying each episode of eating. Examples of Alliteration Allusion “I was surprised his nose was not growing like Pinocchio’s.” This refers to the story of Pinocchio, where his nose grew whenever he told a lie. It is from The Adventures of Pinocchio, written by Carlo Collodi. “When she lost her job, she acted like a Scrooge, and refused to buy anything that wasn’t necessary.” Scrooge was an extremely stingy character from Charles Dickens’, A Christmas Carol. “I thought the software would be useful, but it was a Trojan Horse.” This refers to the horse that the Greeks built that contained all the soldiers. It was given as a gift to the enemy during the Trojan War and, once inside the enemy's walls, the soldiers broke out. By using trickery, the Greeks won the war. “He was a real Romeo with the ladies.” Romeo was a character...
Words: 3244 - Pages: 13
...nearly every time they speak. The stylistic elements in a piece of writing work to produce a desired effect related to the text’s (and author’s) purpose, and thus reveals the rhetorical situation. In classical rhetoric, figures of speech are divided into two main groups: Schemes — Deviation from the ordinary pattern or arrangement of words (transference of order). Tropes — Deviation from the ordinary and principal meaning of a word (transference of meaning). *Important Note: Words marked with an asterisk* are words for which it would be impossible for you to write 3 examples for your weekly vocabulary assignment. In those cases, please write only the definition, in your own words, and the rhetorical uses/effect of that device, or do what you are instructed to do under those words. Please mark these words that deviate from the ordinary assignment with an asterisk* when you type them on your page. Common Schemes — Deviation from the ordinary pattern or arrangement of words (transference of order). Schemes of Construction — Schemes of Balance 1. Parallelism — similarity of structure in a pair or series of related words, phrases, or clauses. This basic principle of grammar and rhetoric...
Words: 7172 - Pages: 29
...Houston Community College Homework 1-5 Presented To: Lloyd W. Gaddis By Yushana Ford Government 2305 8:00A.M- 9:30A.M Mon/Wed 09/20/2015 Chapter 1: The More Things Change…The More They Stay the Same 1. Analyze current problems and issues in American Government by applying Historical perspectives: -History Repeats Itself +A new Communication medium paves the way to Electoral Victory- Meaning the internet and social media have revolutionized American politics. Campaign advertising is the use of an advertising campaign through the media to influence political debate and ultimately voters. Political advertising has changed drastically over the last several decades. Harry S. Truman was proud of his accomplishment of shaking approximately 500,000 hands but his accomplishment was soon pale compared to the next presidential election with the advent of television, war hero and presidential candidate D.W Eisenhower created commercials to get votes and so on and it different with different elections and different decades. +The Power of Incumbency- It is usually used in reference to elections where races can often be defined as being between an incumbent and non-incumbents. Incumbents have easier access to campaign finance and government resources that can be indirectly used to boost a campaign. Incumbency is any elected official who is already in office and seeking re-election. 2. Explain the Philosophical underpinnings of American Political System through...
Words: 10611 - Pages: 43
...CARIBBEAN EXAMINATIONS COUNCIL Caribbean Certificate of Secondary Level Competence® SOCIAL STUDIES SYLLABUS Effective for examinations from May–June 2014 CXC CCSLC/SS/05/12 Published in Jamaica, 2012 by Ian Randle Publishers 11 Cunningham Avenue P O Box 686 Kingston 6 www.ianrandlepublishers.com © 2012, Caribbean Examinations Council ISBN ---------------------------------------- (pbk) 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, photocopying, recording or otherwise without prior permission of the author or publisher. Cover and book design by Ian Randle Publishers Correspondence related to the syllabus should be addressed to: The Pro-Registrar Caribbean Examinations Council Caenwood Centre 37 Arnold Road, Kingston 5, Jamaica Telephone Number: +1 (876) 630-5200 Facsimile Number: +1 (876) 967-4972 E-mail Address: cxcwzo@cxc.org Website: www.cxc.org Copyright © 2012 by Caribbean Examinations Council The Garrison, St Michael BB14038, Barbados CXC CCSLC/SS/05/12 This document CXC CCSLC/SS/05/12 replaces CXC CCSLC/SS/05/2006 issued in 2006. Please note that the syllabus has been revised and amendments are indicated by italics. First issued 2006 Revised 2012 Please check the website www.cxc.org for updates on CXC’s syllabuses. CXC CCSLC/SS/05/12 Contents INTRODUCTION .......................................................
Words: 14343 - Pages: 58
...Work in Progress: Lecture Notes on the Status of IEEE 754 October 1, 1997 3:36 am Lecture Notes on the Status of IEEE Standard 754 for Binary Floating-Point Arithmetic Prof. W. Kahan Elect. Eng. & Computer Science University of California Berkeley CA 94720-1776 Introduction: Twenty years ago anarchy threatened floating-point arithmetic. Over a dozen commercially significant arithmetics boasted diverse wordsizes, precisions, rounding procedures and over/underflow behaviors, and more were in the works. “Portable” software intended to reconcile that numerical diversity had become unbearably costly to develop. Thirteen years ago, when IEEE 754 became official, major microprocessor manufacturers had already adopted it despite the challenge it posed to implementors. With unprecedented altruism, hardware designers had risen to its challenge in the belief that they would ease and encourage a vast burgeoning of numerical software. They did succeed to a considerable extent. Anyway, rounding anomalies that preoccupied all of us in the 1970s afflict only CRAY X-MPs — J90s now. Now atrophy threatens features of IEEE 754 caught in a vicious circle: Those features lack support in programming languages and compilers, so those features are mishandled and/or practically unusable, so those features are little known and less in demand, and so those features lack support in programming languages and compilers. To help break that circle, those features are discussed in these notes...
Words: 18117 - Pages: 73
...How did the deregulation of air transportation in Europe foster entrepreneurial behavior and innovation in the European airline industry over the last twenty years? Case studies: SAS Airline & Ryanair Master Thesis in Entrepreneurship and Dynamic Business Contexts Spring 2007 Supervisor: Håkan Bohman Entrepreneurship Master Program Authors: Gilles Helterlin and Nuno Ramalho Acknowledgements We would like to express our gratitude to all who have contributed to the realization of this Master Thesis. A warm thank to our supervisor, Håkan Bohman from USBE (Umeå School of Business), for his guidance, his precious help and his advises during the last months. To Mr. Lundvall, from LFV (Luftfartsverket), Mr. Valinger from Scandinavian Airline and Mr. Wilsberg from SAS Braathens, Jessica Eriksson and Thomas Pettersson from USBE, thank you for your availability, willingness in answering our questions and for their so precious collaboration with interviews, comments and suggestions. Thank you also Sweden for the wonderful moments we have spent here. We will never forget your nature (your elks), your cold winter (-30°C), your long nights in winter and your short nights in late spring!! It has been a great experience and adventure up there in Northern Sweden!! We will miss you… Finally we would like to thank particularly the Studentexpedition for its kindness, without forgetting our family and friends (from Sweden, France, Portugal and Greece) for their everlasting daily support...
Words: 79741 - Pages: 319
...section Vi essay forms Many people use the term “essay” to mean any paper written for a class. In actuality, there are many different types of essays, each of which has a unique purpose, form, and style. We call these different types of essays “modes of discourse,” and they include expository, persuasive, and comparecontrast essays to name just a few. This section of the Guide has a dual purpose. First, various types of essays are described and suggestions are included about how to approach each particular type of writing. Second, the sample essays are good tools for you to see how these different essays look in their final form. These are not templates (no essay can be a carbon copy of another even in form), but they will give you a good idea of what a final piece of writing for each mode of discourse looks like. It would be advantageous to critically analyze the form and content of each sample against the instruction for how to write each type of essay. chapter 21 expository essays Jennifer propp An expository essay explains something using facts rather than opinions. The purpose of this type of essay is to inform an audience about a subject. It is not intended to persuade or present an argument of any kind. Writing this type of essay is a good way to learn about all the different perspectives on a topic. Many students use the expository essay to explore a variety of topics, and do so in a wide range of formats, including “process” and “definition”...
Words: 21609 - Pages: 87
