...Time estimates for the questions are based on a three-hour examination. Candidates are responsible for managing the time allocation between the objective-format portion and the case portion as it will not be controlled as part of the examination. Until otherwise advised, for the Elective examinations, candidates can expect two cases for a total of 150 minutes, where the maximum time for any one case is 90 minutes and the minimum is 60 minutes. Candidates will be advised if and when the cases begin to exceed 90 minutes. Chartered Professional Accountants of Canada, CPA Canada, CPA are trademarks and/or certification marks of the Chartered Professional Accountants of Canada. © 2015, Chartered Professional Accountants of Canada. All Rights Reserved. Elective Modules Blueprint – Jan 2015 update FOR THE OBJECTIVE-FORMAT PORTION: ASSURANCE ELECTIVE COMPETENCY AREA WEIGHTINGS CPA Competency Range 1. Financial Reporting 20-40% 2. Strategy & Governance 0-10% 4. Assurance 50-70% 5. Finance 0-10% The objective-format questions will...
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...Abstract This paper is on the based on ethical issues in financial accounting, I picked this subject because I believe that having good morals and ethics is the mainstay of life in general, But in finance and accounting it is very important to have this to be successful in business, which is based on personal, professional and corporate issues that will arise in day to day operation. Introduction Accounting is the profession of Analyzing, collection, recording and posting financial transactions in a manner to provide useful information essential to making financial decisions by leaders in a business or organization. Accounting is also called the language of business. The financial statements are used to communicate the effects of the operation and financial strength of a business or organization. By making comparisons of statements from a company from year to year, a professional could be able to predict the profitability, direction and financial condition of a business or organization (Juan, 2007). It is important that the accounting practice is immune to greed and selfishness, and should be a free emotional reporting function which requires a skillset to handle complex technical skills but have no moral involvement. People think on most financial issues or scandals are problems of disloyalty and distrust (Senaratne, 2011). Can we trust those who run the finances in today’s world? Can Accountants, auditors, bankers can be trusted? Yet when an issue is not...
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...Act Answer to Question No. 1 As the conclusion of where I will join college next year rapidly advanced, I decided to enquire the foremost I have selected, Accounting. Because my aim is to become a declared Public Accountant (CPA), I would like to understand more of what it entails. considering with figures, and notes and projecting the profits of a business, accountants are put with the blame of keeping track of the moneys of a business. God has blessed me with abilities in the areas of numbers and association, which initiated me to gaze for an occupation that utilizes both. Accounting appeared a logical alternative since they largely work with numbers and coordinate their clients' money. In alignment to become a CPA, one must obtain a bachelor's degree and work for a prescribed number of hours for a peak accounting firm. Covering a broad spectrum of enterprise associated specialization, accountants and those who proceed as auditors must be adept to determine whether or not a company is utilising their assets efficiently and if they are rightly recording the moneys they come in communicate with. I am cognizant that accountants work with cash and the documenting of it but would like to ascertain exactly what additional the job of a CPA comprises of. Answer to Question No. 2 Since the latest worsening of the American finances and job market, I began to ponder how very simple it would be to attain a job as an accountant. According to Steve French, an accountant for...
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...ShaSha Lei How Psychology Affect My Career Decisions Our career choices are shaped by the personal interest and environment in our lives. This research paper will discuss how interest and environment influenced my career decisions throughout the years. Become a Magician, Veterinarian, Psychologist and Accountant are some of various my career selections in the past 18 years. My early childhood career selection was to become a Magician. Why would I want to become a Magician? Because I read a book called “Charlie and the Chocolate Factory” and I was attracted by those fancy events. In the book, Mr. Wonka has the biggest candy factory in the world, and he can turn impossible things into possible situations. I always thought it would be great if I can have the same ability as him. My career decisions became more realistic while in Middle School and the High School. When I was in Middle School, I wanted to become a Veterinarian after I got my first puppy. I love dogs, and I want to make Veterinarian profession my future career. I found some information about Veterinarians in “Wiki Answers”, which indicates that “Veterinarian are required to study a Biology related major and must graduate with a Doctor of Veterinary Medicine degree from a 6 year program at an accredited college (http://wiki.answers.com). After I saw this reference website; I choose to abandon this career choice because Science is not my favor subject. After Middle School, in High...
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...Research Question: How is the impact of the international accounting standards in the CPA test? Miller, W., & Becker, D. (2010). Why Are Accounting Professors Hesitant to Implement IFRS? The CPA Journal, 80(8), 63-67. This article summarizes the movement in different countries towards the implementation of the International Accounting Standards, and more importantly, how professor need to start teaching this new standards. Why? Because then the accounting graduates will be tested in that field, and if they are not properly taught what will happen is that they will fail in the CPA test. There are some exhibits and research chart that show the proper evidence and the survey findings. I think this is a very relevant article, because the same situation applies to me. I studied accounting, and back in school they barely teach us the International Accounting Standards. Now if we want to take the CPA test, we would be tested in that subject. William Miller, CPA, is an assistant professor of accounting and D'Arcy A. Becker, CPA, is a professor of accounting and chair of the department of accounting and finance, both at the University of Wisconsin-Eau Claire. This document was found in ABI/Inform Complete. Booker, Q., & Blum, J. (1999). The International Uniform CPA Qualification Examination. CPA Journal, 69(12), 40. This document was retrieved from Business Source Complete. Doran, D.T. & Brown, C.A. (2001). The future of the accounting profession. Journal...
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...are nurses themselves and work in their various fields. So when something comes up that needs addressed, they meet as a committee and discuss the issue. Then they decide what would be the best action to take for solving the problem. By doing this they are able to come up with the standards we now have. They realize that there must be a code of ethics and code of conduct set forth and these are the rules that we as nurses must follow. No one is allowed to change any part of it. So far there is a wide variety of standards that have been put into place. It is good for to know these rules and they will guide us in daily nursing duties. By implementing the higher standard of care, we are all able to work more proficiently and professionally. In order to develop a new standard, there usually has to be a problem that has come to the attention of one or more of the committee members, or from someone else that has brought forth a concern or complaint. The members then meet in order to come up with a solution to help with the problem. Such an example would be when too many nurses were getting stuck with needles and contracting diseases from them. From that basis came the implementation of the safety standards we now have to help prevent needle sticks, including not recapping needles, and using the safety features provided with each...
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... |23 12월 2011 | | |11 Music | |Endorsed with merit at level 1 |24 12월 2011 | |2012 | |Entries and Results | |Show explanation of the entry details | |Hide explanation of the entry details | |Each standard can have a range of results including "N" for not achieved, "A" for...
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...Tech Partners Consulting www.techpartners.net.au SOEs – Standard Operating Environments The SOE concept explained in business terms Authored by Alan Pickering, Tech Partners Consulting September, 2003 Introduction The use of Information and Communications Technology (ICT) in organisations has gone well past the stage of being unique, novel and even technically difficult. Nowadays, the technology is readily available, thanks to the volume demand from commercial and residential market segments. Even so, there are benefits from adopting a Standards based approach to choosing and deploying ICT assets; and offering technology based IT services to customers. This white paper will provide a brief introduction to the philosophy of Standard Operating Environments, and will explain the likely benefits, costs and planning factors that relate to adopting an SOE approach. Background When desktop computing and Local Area Networks appeared in organisations in the 1980’s, they were small scale and of little immediate consequence. Being somewhat complex, and requiring some hands on technical skills, they were acquired in small quantities. The low cash costs meant they were often purchased ‘under the radar’ of senior management and IT teams. The practical use and popularity of PCs and LANs grew, to the point that some organisations recognized the need to account for the cost of assets and people’s time spent on support. Since then, industry analysts have studied the...
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...PLC 2005 - 2009 Newcastle upon Tyne Trainee Manager At McDonalds I was responsible for up to 19 members of staff, as well as the day to day running of the restaurant as a key member of the managing team. I assisted in many areas of the restaurant including cash handling, waste management and hospitality e.g. handling customer complaints. I also developed my IT skills here in an industry standard software suite. Frontline Recruitment 2008 Derby Various Bakery positions Duties included operating kitchen equipment to produce products to sell in the bakery stores. Working as part of a large team to fill orders and work to deadlines and targets, as well as adhering to health and safety regulations and striving to meet customer satisfaction. Good customer service and communication skills were essential to the job role, along with the ability to work quickly and efficiently to high standards...
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...COPIER CONFUSION CASE STUDY Abstract The Business Company, Inc., badly needed new copying machines. The company had 20 machines, but they were old and copy quality was poor. They broke down frequently. And to change paper size from 8.5 x 11 in. to legal-size, the user had to remove one paper tray containing 8.5 x 11 in. paper and replace it with a tray containing legal-size paper. Newer machines had two trays, one for each paper size, that permitted changing paper size at the push of a button without changing paper trays. The company’s purchasing agent, thought this would be a labor-saving feature and decided to include it in a specification for purchase of new machines. The copying machine industry called this feature, “dual-cassette” design. John Richards, the company’s purchasing agent, thought this would be a labor-saving feature and decided to include it in a specification for purchase of new machines. The copying machine industry called this feature, “dual-cassette” design. The Business Company issued an invitation for bids for purchase and maintenance of 20 replacement machines. The solicitation included a specification that called for a machine that would permit “copying both 8.5 x 11 in. and legal-size paper without manually changing the paper trays.” The term dual cassette did not appear in the specification. John received bids from several companies, including Copies Incorporated, a reputable manufacturer...
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...PROC5000/Anthony Vatterott/SPARTAN HEAT EXCHANGERS, INC/Dalton 1 SPARTAN HEAT EXCHANGERS, INC. Rick Coyne is the Materials Manager at Spartan, Inc. Until recently, the company has benefitted from excellence in customization and specialized research & development of design with full-service custom unit fabrication. This has historically allowed Spartan to maintain a positive rapport with clients, as their approach allowed for meeting the client’s specific needs. However, the industry trend has changed and competition from international sources has pressured Spartan’s Executive Management to revise the fiveyear development plan to compete with Korean and European firms. The standard for the industry has shifted from customized solutions to a low-price, highly-standardized market. This is not in line with Spartan’s current initiatives and Max Brisco, vice president of manufacturing, has solicited Rick to provide a detailed plan on how to achieve savings and efficiency in a transition to a more competitive manufacturing structure. The most critical step in this reformation is to redesign workflow and job order processing from a job order/job ticket method to a more streamlined and standardized process. This will require re-engineering the workflow of the manufacturing workforce, and offers an opportunity for the research & design component to redirect their efforts away from customized products and toward a working internal manufacturing process. The use...
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...Question 1 (20%) In your own words, briefly describe your understanding of application of the lifecycle concept to validation. Process validation is a vital aspect not just for regulatory purposes, but also for the efficient and reliable long-term application of the process. In order to address the performance of the process adequately, process validation is used to identify the relevant parameters, to design the experimental validation studies accordingly and to define appropriate acceptance criteria through process development. Applying the lifecycle concept to validation, measures should be taken to routinely maintain and control the validated status of the process during initial development, its long-term application and until the process’s discontinuation. These measures include the monitoring of relevant performance parameters through good documentation. Question 2 (20%) What activities generally support the validation of a process / product? Activities that generally support the validation of a process / product include equipment calibration to ensure that the measured variable is accurately monitored; equipment qualification which includes installation qualification (IQ) an audit of the installation against the equipment specifications and drawings and operational qualification (OQ) which confirms that the equipment performs as intended; process development to provide documented evidence of the suitability of all critical process parameters...
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...PROJ598 – Contract and Procurement Management Copier Confusion The Business Company, Inc., badly needed new copying machines. The company had 20 machines, but they were old and copy quality was poor. They broke down frequently. And to change paper size from 8.5 x 11 in. to legal-size, the user had to remove one paper tray containing 8.5 x 11 in. paper and replace it with a tray containing legal-size paper. Newer machines had two trays, one for each paper size, that permitted changing paper size at the push of a button without changing paper trays. John Richards, the company’s purchasing agent, thought this would be a labor-saving feature and decided to include it in a specification for purchase of new machines. The copying machine industry called this feature, “dual-cassette” design. The Business Company issued an invitation for bids for purchase and maintenance of 20 replacement machines. The solicitation included a specification that called for a machine that would permit “copying both 8.5 x 11 in. and legal-size paper without manually changing the paper trays.” The term dual cassette did not appear in the specification. John received bids from several companies, including Copies Incorporated, a reputable manufacturer. Copiers had greeted the invitation for bids with great pleasure. Their inventory included 30 of their Model 125 copying machines, which they were phasing out. The Model 125 had only one tray, which held 8.5 x 11 in. and legal-size paper, but legal-size paper...
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...STARE DECISIS. Formerly, the courts applies earning capacity in fashioning child support awards in limited situations where the record demonstrated that the parent was shirking parental responsibilities by refusing to accept or seek gainful employment. Philbin v. Philbin 19 Cal.App. 3d 115, 96 Cal.Rptr. 408 (1971) With enactment of the Agnos Child Support Standards Act of 1984, the Legislature observed , in former Civil Code section 4720 (a), California has no single standard to promote equitable, adequate child support awards. The current method of setting child support awards has led a substantial variation in these awards among families with similar circumstances and resources. Also, part of the 1984 Agnos Child Support Standards Act was the addition of the language “ the court shall also consider, to the extent consistent with the best interest of the child or children, the earning capacity of either or both parents. To break the complexity of the word earning capacity, in In re Marriage of Regnery, 214 Cal.App. 3d 1367, Cal.Rptr. (1989), the Regnery court announced a three-prong test before the capacity to earn standard may be applied. Capacity to earn composed of (1) ability to work, (2) willingness to work and (3) opportunity to work. However, Appellate courts have encountered that danger and complexity of earning capacity after the case of Regnery. After such complexity, the court recognized that the second element, willingness to work, should be taken for granted and...
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...Aimee Voisin Mrs. Furr World Literature 1 06 February 2016 Noah, My Standard Bearer The biblical servant of God, Noah, who was born 2970 years before Christ, has been chosen as the person after whom I would like to pattern my life. Noah’s life set standards of strength, divine faith, righteousness, and obedience. These are positive guidelines that would enhance my life. Today, we too, like Noah, live in a corrupt, wicked, sexual deviant society and often find it difficult to do what we know is acceptable. With all the corruptness in our society today, we too can appreciate Noah’s world. It’s often difficult in our wicked society, to stay steadfast and adhere to our moral and spiritual standards. With the temptations that surround daily life, reflecting upon Noah’s great strength of character is a sustaining force to guide us. Even though my divine faith will not ever be as strong as Noah’s, and it is not likely that I shall ever build an ark, my faith increases with Noah as my standard bearer. We can only imagine the scorn, ridicule and contempt that Noah experienced while living in a desert and building a huge boat, yet by faith he continued. Not only was Noah uniquely righteous and possessed of strong faith, but he also was implicit in his obedience in doing what he was commanded. Many times we know what we ought to do but are remising in doing it. Not only did Noah take on the colossal of building the ark, but he wisely kept an accurate log of important...
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