...New South Wales Auditor-General’s Report | Performance Audit | WestConnex: Assurance to the Government Professional people with purpose Making the people of New South Wales proud of the work we do. Level 15, 1 Margaret Street Sydney NSW 2000 Australia t +61 2 9275 7100 f +61 2 9275 7200 e mail@audit.nsw.gov.au office hours 8.30 am–5.00 pm 247 audit.nsw.gov.au New South Wales Auditor-General’s Report Performance Audit WestConnex: Assurance to the Government Roads and Maritime Services WestConnex Delivery Authority Infrastructure NSW Transport for NSW NSW Treasury Department of Premier and Cabinet The role of the Auditor-General GPO Box 12 Sydney NSW 2001 The roles and responsibilities of the AuditorGeneral, and hence the Audit Office, are set out in the Public Finance and Audit Act 1983. Our major responsibility is to conduct financial or ‘attest’ audits of State public sector agencies’ financial statements. We also audit the Total State Sector Accounts, a consolidation of all agencies’ accounts. Financial audits are designed to add credibility to financial statements, enhancing their value to end-users. Also, the existence of such audits provides a constant stimulus to agencies to ensure sound financial management. Following a financial audit the Audit Office issues a variety of reports to agencies and reports periodically to parliament. In combination these reports give opinions on the truth and fairness of financial statements...
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...ATENEO CENTRAL BAR OPERATIONS 2007 Taxation Law SUMMER REVIEWER PART I – GENERAL PRINCIPLES TAXATION – power inherent in every sovereign State to impose a charge or burden upon persons, properties, or rights to raise revenues for the use and support of the government to enable it to discharge its appropriate functions SCOPE OF TAXATION TAXATION IS: Unlimited, Far-reaching, Plenary Comprehensive Supreme STAGES OF TAXATION: (LAP) 1. Levy 2. Assessment 3. Payment Basic Principles of a Sound Tax System 1. Fiscal Adequacy 2. Theoretical Justice 3. Administrative Feasibility INHERENT LIMITATIONS (SPING) 1) Situs or territoriality of taxation 2) Must be for a Public purpose • Test is whether proceeds will be used for something which is the duty of the State to provide. • Legislature is not required to adopt a policy of “all or none.” • Incidental benefit to individual does not defeat exemption 3) International comity • Property of a foreign State of government may not be taxed by another 4) Non-delegability of the taxing power • Contemplates power to QuickTime™ and a TIFF (Uncompressed) decompressor determine kind,thisobject, extent, are needed to see picture. amount, coverage, and situs of tax; • Distinguish from power to assess and collect • Exemptions: (a) presidential taxing powers; (b) local governments 5) Exemptions of Government agencies • Taking money from one pocket • to the other Applies only to entities exercising government functions (acta jure imperii) CONSTITUTIONAL...
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...PROJECT REPORT ON PERFORMANCE MANAGEMENT In N.H.P.C at Baira Suil Power Station Chamba (H.P) FOR THE PARTIAL FULFILLMENT OF THE REQUIREMENT FOR THE AWARD OF MASTER OF BUSINESS ADMINISTRATION UNDER THE GUIDANCE OF: SUBMITTED BY: PROF. SWETA SAURABH AKANKSHA SHARMA MBA 2012-14 SCHOOL OF BUSINESS GALGOTIAS UNIVERSITY Certificate from Faculty Guide This is to certify that the project report Performance Management has been prepared by Ms. Akanksha Sharma under my supervision and guidance. The project report is submitted towards the partial fulfillment of 2 year, full time Master of Business Administration. Name & Sign of Faculty Prof. Sweta Saurabh Date: Declaration I, Akanksha Sharma, Roll no 120SOB102189 student of MBA of School of Business: Galgotias University, Greater Noida, hereby declare that the project report on “Performance Management” at “Galgotias University” is an original and authenticated work done by me. I further declare that it has not been submitted elsewhere by any other person in any of the institutes for the award of any degree or diploma. Name of the student Akanksha Sharma MBA 2012-2014 Date: ACKNOWLEDGEMENT My project report has helped me to gain professional experience which apart from giving me an opportunity to...
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...Professional Practice Reviewer ARCHITECT’S NATIONAL CODE THE ARCHITECT’S CODE OF ETHICS “GISRIP”, “BBCC” G-eneral Objectives B-usiness I-deals B-ehavior S-uccess C-riticism R-emuneration C-reative Endeavor I-nterest of the Client P-rofessional Prerogative SPECTRUM OF THE ARCHITECTS SERVICES The Spectrum of the Architect’s Services UAP Doc 201 Pre-Design Services “EPASSSSP” - NON CREATIVE – no design and construction 1. E-conomic Feasibility Studies 2. P-roject Financing 3. A-rchitectural Programming 4. S-ite Selection and Analysis* 5. S-ite Utilization and Land-Use Studies* 6. S-pace/Management Studies 7. P-romotional Services * Must be EnP, Environmental Planner MDPE – compensation method Methods of Compensation 1. Percentage of Construction 2. Multiple Direct Personnel Expense MDPE Architect = NTRMf Consultant = NTRMf Staff = NTRMf ------------------------------ E = Direct Cost E + MP + RE = Project Cost; where MP (Marginal Cost = 30%), RE (Reimbursable Expense) Project Cost + AE = Professional Fee: where AE = Architect & Engineer Fee N – T – R – Mf – Min. Fee = 2.0 – 2.5 as Multiplier 3. Lump...
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...JAYPEE INSTITUTE OF INFORMATION TECHNIOLOGY SECTOR 128 NOIDA [pic] PM PROJECT ESTABLISHING COLLEGE FOOD JOINT SUBMITED BY: Anurag Sundriyal (9910103534) Charu Chandra (9910103541) Dipti Jain (9910103508) Joy Gupta ( 9910103576) CONTENTS • Acknowledgments ……………………………………………………………………3 • Project Outline…..…………………………………………………………………….4 • Project Objective……...……………………………………………………………....5 • Project Planning….………………………………………………………..…………...6 • Project Life Cycle……………………………………………………………………...8 • Work Breakdown Structure……….…………………………………………………10 • Responsibility Matrix………….……………………………………………………..11 • Budgeting and Cost Estimation……………………………...………….…………...13 • Scheduling…………..……………………………………………………………..…15 • PERT/CPM analysis….…………………………………………………………..…..17 • Resource Allocation…………………………………………………………………..18 • Concept of crashing……………………………………………………………..……19 • Project monitoring and control………………………………………………………..20 • Conclusion…………………………………………………………………………….23 ACKNOWLEDGEMENT We have taken efforts in this project. However, it would not have been possible without the kind support and help of many individuals and organizations. We would like to extend our sincere thanks to all of them. We are highly indebted to Mrs. Anshu Banwari for her guidance and constant...
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...|[pic] |Course Syllabus | | |College of Humanities | | |COM/220 Version 7 | | |Research Writing | Copyright © 2011, 2009, 2007 by University of Phoenix. All rights reserved. Course Description Students focus on gathering research, evaluating and documenting sources, and developing a major research paper. Selected readings prompt discussion regarding bias, rhetorical devices, arguments, and counter arguments. Grammar exercises address commonly confused sets of words, modifiers, parallel structure, sentence variety, and sentence clarity. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: • University policies: You must be logged into the student website to view this document. • Instructor policies: This document is posted in the Course Materials forum. University policies are subject to change. Be sure to read the policies at the beginning of each class...
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...Journal of Moral Education Vol. 34, No. 4, December 2005, pp. 391–398 EDITORIAL Marxism and moral education W. John Morgan* University of Nottingham, UK It is obviously necessary to begin with Karl Marx. According to Vorlander, ‘The ¨ moment anyone started to talk to Marx about morality, he would roar with laughter’ (Vorlander, 1904, p. 22; Lukes, 1985, p. 26). Yet the normative element is central to ¨ Marx’s thinking and the resolution of the paradox is to be found, according to Lukes, in the distinction between a bourgeois morality of law and a revolutionary morality of class emancipation. Marx is interested fundamentally in the moral education of the proletariat through the liberating process that accompanies revolution. It has been argued that in order to explain the motives of the socialist revolutionary, Marx needs such a theory of moral education that is, at the same time, his normative objective. In particular, it is said, ‘he needs an account of how vast numbers of working people acquire a commitment to make a revolution in their common interest’ (Miller, 1998, p. 377). Moreover, this must be powerful enough to break the economic, social and ideological grip of the capitalist system that he has analysed and exposed in such detail. The mode of production is the economic key, as it was for the emergence of capitalism. However, the development of capitalism itself creates a fresh social and psychological context, providing the proletariat with the opportunity...
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...All you need to know about SSA SSA 200: Objective and General Principles Governing an Audit of Financial Statements 2 SSA 300: Planning an Audit of Financial Statements 3 SSA 500: Audit Evidence 4 SSA 520: Analytical Procedures 5 SSA 580: Management Representations 6 SSA 315: Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement (PART 1) 6 SSA 315: Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement (PART 2) 8 SSA 320: Audit Materiality 8 SSA 330: The Auditor’s Procedures in Response to Assessed Risks (PART 1) 9 SSA 330: The Auditor’s Procedures in Response to Assessed Risks (PART 2) 10 SSA 620: Using the Work of an Expert 11 SSA 240: The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements (PART 1) 12 SSA 240: The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements (PART 2) 13 SSA 240: The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements (PART 3) 14 SSA 240: The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements (PART 4) 15 SSA 250: Consideration of Laws and Regulations in an Audit of Financial Statements (PART 1) 16 SSA 250: Consideration of Laws and Regulations in an Audit of Financial Statements (PART 2) 17 SSA 505: External Confirmations 18 SSA 540: Audit of Accounting Estimates 19 SSA 501: Audit Evidence – Additional Considerations for Specific Items 21 SSA 545:...
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...Grant Writing FOR DUMmIES 3RD ‰ EDITION by Dr. Beverly A. Browning, MPA, DBA Grant Writing For Dummies® 3rd Edition , Published by Wiley Publishing, Inc. 111 River St. Hoboken, NJ 07030-5774 www.wiley.com Copyright © 2009 by Wiley Publishing, Inc., Indianapolis, Indiana Published by Wiley Publishing, Inc., Indianapolis, Indiana Published simultaneously in Canada No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, 222 Rosewood Drive, Danvers, MA 01923, 978-750-8400, fax 978-646-8600. Requests to the Publisher for permission should e addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, (201) 748-6011, fax (201)748-6008, or online at http:// www.wiley.com/go/permissions. Trademarks: Wiley, the Wiley Publishing logo, For Dummies, the Dummies Man logo, A Reference for the Rest of Us!, The Dummies Way, Dummies Daily, The Fun and Easy Way, Dummies.com, Making Everything Easier, and related trade dress are trademarks or registered trademarks of John Wiley & Sons, Inc. and/ or its affiliates in the United States and other countries, and...
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...Such matters often relate to accounting for complex or unusual transactions or to estimates and uncertainties and any applicable management assumptions. Results of auditing procedures that indicate the financial statements or disclosures could be materially misstated or that the auditing procedures need to be significantly modified. Circumstances that cause the auditor significant difficulty in applying auditing procedures he or she considers necessary. Other findings that could result in modification of the auditor’s report. Compliance of Auditing Standards and Audit Documentation – a must for all practice units satisfy any applicable legal or regulatory requirements for records retention. Internationally the norm is assemble the final audit file and submit it for archiving within 60 days from the date of our audit report. The PCAOB standard has shortened this period to 45 days. 51 The auditor would also need to adopt procedures that enable him or her to gain access to the documentation throughout that period. One way for auditors to accomplish this is by creating a policy to maintain electronic documentation. One needs to bear in mind that archiving needs to be done in a format that ensures its compatibility with newer versions of audit software or by retaining older versions of such software and, if necessary, the hardware on which it runs. Also, working papers for a specific audit engagement are assembled in a separate audit file. • • Conclusion 52 Auditors...
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...Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Intemal Control Deficiencies?* CHRIS E. HOGAN, Michigan State University MICHAEL S. WILKINS, Texas A&M University 1. Introduction Internal controls over financial reporting (ICOFR) should provide reasonable assurance about the reliability of financial statements by setting in place policies and procedures related to maintaining accounting records, authorizations, and safeguarding of assets.' For such controls to be effective, they should ensure, to the greatest extent possible, that material financial statement misstatements either cannot occur within a given functional area or will be detected and corrected by management before financial reports are issued. If ICOFR cannot provide this assurance, it is widely assumed that financial reporting quality will suffer. This assumption underlies many of the provisions of the Sarbanes-Oxley Act (SOX) of 2002, including the requirement that managers attest to the effectiveness of ICOFR. Although it may seem reasonable to assume that intemal control deficiencies and "bad accounting" go hand in hand, we contend that strong intemal controls are not necessary for reporting to be in compliance with generally accepted accounting principles (GAAP). Stated differently, financial reports are not generated in a vacuum; rather they are a joint product of management and an independent auditor. The audit risk model — which provides a framework for evaluating the relationship...
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...Fairness as Appropriateness: Negotiating Epistemological Differences in Peer Review Author(s): Grégoire Mallard, Michèle Lamont and Joshua Guetzkow Source: Science, Technology, & Human Values, Vol. 34, No. 5 (September 2009), pp. 573-606 Published by: Sage Publications, Inc. Stable URL: http://www.jstor.org/stable/27786178 . Accessed: 02/10/2013 11:47 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at . http://www.jstor.org/page/info/about/policies/terms.jsp . JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact support@jstor.org. . Sage Publications, Inc. is collaborating with JSTOR to digitize, preserve and extend access to Science, Technology, &Human Values. http://www.jstor.org This content downloaded from 199.73.44.216 on Wed, 2 Oct 2013 11:47:01 AM All use subject to JSTOR Terms and Conditions Science, Technology, & Human Values Fairness as Volume 34 Number 5 September 2009 573-606 C) 200$; Sage Plications 10.1177/0162243908329381 l*ftp:#$&.sagepub.com hosted at http://online.sagepub.com Appropriateness Negotiating Epistemological Differences in Peer Review Gregoire Mallard Northwestern University Michele Harvard Lamont University...
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...FedEx: The World on Time Shipping, Logistics, and Supply Chain Management Indiana Wesleyan University Facilitator FedEx: The World On Time History of FedEx Today FedEx Corporation is the premier provider of shipping and information services worldwide. Headquartered in Memphis, Tennessee, the company functions under the motto "operate independently, compete collectively and manage collaboratively."(FedEx.com, 2011) By operating independently, each company can focus exclusively on delivering the best service for its specific market. In 1965, Yale University undergraduate Frederick W. Smith wrote a term paper about the passenger route systems used by most airfreight shippers, which he viewed as economically inadequate. (FedEx.com, 2011) Smith wrote of the need for shippers to have a system designed specifically for airfreight that could accommodate time-sensitive shipments such as medicines, computer parts and electronics. In August of 1971 following a stint in the military, Smith bought controlling interest in Arkansas Aviation Sales, located in Little Rock, Arkansas. Smith identified the tremendous difficulty in getting packages and other airfreight delivered within one to two days. This dilemma motivated him to do the necessary research for resolving the inefficient distribution system. Thus, the idea for Federal Express was born: a company that revolutionized global business practices and now defines speed and reliability. Federal Express was so-named due to the...
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...TALLINN UNIVERSITY OF TECHNOLOGY School of Economics and Business Administration A Methodological Guide FOR WRITING AND FORMATTING STUDENT PAPERS Tallinn 2012 Authors: Virve Siirde, Monika Nikitina-Kalamäe, Kaja Lutsoja, Tarvo Niine, Liis Saks. 2 CONTENTS INTRODUCTION ...................................................................................................................... 6 1. THE NATURE OF STUDENT PAPERS .............................................................................. 7 1.1. Papers to be written during the studies ............................................................................ 7 1.1.1. Essay.......................................................................................................................... 7 1.1.2. Refereative paper....................................................................................................... 8 1.1.3. Internship report ........................................................................................................ 9 1.1.4. Research paper .......................................................................................................... 9 1.1.5. Other papers ............................................................................................................ 11 1.2. Graduation theses ........................................................................................................... 11 1.2.1. Bachelor’s thesis .......................
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...Motiv Emot (2009) 33:343–352 DOI 10.1007/s11031-009-9143-3 ORIGINAL PAPER The combined effects of goal type and cognitive ability on performance Gerard Seijts Æ Dan Crim Published online: 18 September 2009 Ó Springer Science+Business Media, LLC 2009 Abstract We tested the combined effects of goal type and cognitive ability on task performance using a moderately complex task. Business students (N = 105) worked on a 24 min class scheduling task. The results showed that participants with higher cognitive ability benefited more from the setting of a performance goal as opposed to a learning goal. The reverse pattern was true for participants with lower cognitive ability. Performance goals were more effective for participants with higher cognitive ability vis` a-vis those with lower cognitive ability. The correlation between goal commitment and performance was positive and significant as was the correlation between cognitive ability and performance. Keywords Learning goals Á Performance goals Á Cognitive ability Á Performance Introduction More than a thousand studies have shown the positive effect of goal setting on subsequent task performance (e.g., Latham 2007; Locke and Latham 2002). The most difficult goals produce the highest levels of effort and performance (e.g., Locke and Latham 2002). Moderators or boundary conditions for goal setting include ability, feedback, task complexity, goal commitment and situational constraints (e.g., Locke and Latham 1990, 2002). Pinder...
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