...ACCY 415 – AUDITING FALL 2015 Required Reading Date Mon - 8/24 Wed – 8/26 Topic Introduction: What is auditing and the source of the demand for it? The demand for audits (cont.); Whittington & Pany Ch. 1 p. 1-12 (LOs 1-6) Wallace 1980 Monograph p. 13 – 29 (Ch. 1-5) Management Assertions and Audit Evidence Mon – 8/31 The accounting profession, its history & SOX 1933 & 1934 Acts Other Readings (These can be found on Compass2g) Case Assignments (D): Prepare for discussion; Read case and think (G): Graded; Be about questions prepared to turn in before class at start of class Ch. 1 p. 12-19 (LO 7) Ch. 4 p. 114-121 (LOs 4-5) Chow 1982 The Accounting Review p. 272-277 (Sections 1 & 2 only) AICPA Summary of SOX Oxley (2007): Restoring Investor Confidence (D) Enron Corporation and Andersen, LLP. (case 4.1 in Beasley, Buckless, Glower and Prawitt) Ciconte 2015 (Sections 1 & 2 only) Wed – 9/2 PAGE 1 OF 2 Ch. 2 p. 49-54 (LOs 7-8) The professional standards Mon – 9/7 Wed – 9/9 The accounting profession, its history & SOX (cont.) Ch. 2 p. 33-48 (LOs 1-6) Quality Control and Regulation of CPA Firms; Professional Ethics & Independence Ch. 3 p. 66-82 (LOs 1-5) Labor Day Holiday Ciconte, Knechel, and Mayberry 2015 CALENDAR PART ONE ACCY 415 – AUDITING FALL 2015 Mon – 9/14 Wed – 9/16 Mon – 9/21 Independence for Public Company Audits & Other AICPA...
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...Understanding Islam Victoria Mullally REL/134 May 30, 2016 J. O’Briant To begin to understand anything, you must first know the history. The same is true of Islam. Understanding Islam takes more than just a history lesson though. It is also important to understand the importance of the Qur’an, the Five Pillars, and Ramadan. Equally important is knowing that, like other religions, Islam consists of different branches with similarities and differences in their traditions. Muhammad was the prophet of Islam, born around 570. He was a young orphan, raised by his uncle and worked as a merchant. He married a wealthy widow, Khadija, and had six children. Her status helped to raise Muhammad’s among Meccan society. It was said he began to have visions and hear voices. (PBS.org, n.d.). “Read: In the name of thy Lord Who createth, Createth man from a clot. (96:1-2. The Clot.) We will call the guards of hell. Nay, Obey not thou him. But prostrate thyself, and draw near (unto Allah) (96:18-19. The Clot).” Muhammad was commanded to read these words three times by a presence that came to him during a religious retreat at Mount Hira. After much discrepancy, Muhammad decided these voices were not of evil, but from the angel Gabriel. As he continued to get revelations he shared them with family and friends. These were the first Muslims, meaning “people who submit” to God (Allah). (Molloy. 2013. p. 411). As could be guessed a man who claims to be seeing and hearing voices of angels was...
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...Community unionism, also known as reciprocal unionism, refers to the formation of alliances between unions and non-labour groups in order to achieve common goals.[1] These unions seek to organize the employed, unemployed, and underemployed.[2] They press for change in the workplace and beyond, organizing around issues such as welfare reform, health care, jobs, housing,and immigration. Individual issues at work are seen as being apart of broader societal problems which they seek to address. Unlike trade unions, community union membership is not based on the workplace- it is based on common identities and issues.[3] Alliances forged between unions and other groups may have a primary identity based on affiliations of religion, ethnic group, gender, disability, environmentalism, neighborhood residence, or sexuality.[4] Community unionism has many definitions and practices.[5][6] It varies according to country,institutional and political contexts,internal organization, leadership, scale, organizing style, sources of funding, and communication structure.[7] In all, there is no "universal" community union;[8] they take on many different forms.[9] In order to simplify the complex structures of community unions, 4 categories have been established(although in practice community unions may blur the boundaries of these classifications):[10] Community organization/ no union partner:[11] This consists of community based efforts to organize around workplaces. It may also include new initiatives...
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...Introduction and background Cost accounting is the process of accumulating, measuring, analyzing, interpreting and reporting of the information related to the cost. This type of process is useful and relevant for all internal and external stakeholders of the business entity. In the management accounting, the term cost accounting includes the works of establishing budget and actual cost of operations, processes, departments, analysis of the variances and profitability or social use of the funds. In the external stakeholders we include all those who have invested money in the company, such as banks, financial houses, investors and others. Internal stakeholders are those people who work within the premise of the company, such as business or company directors, division heads and managers. Cost accounting has long been used to help managers understand the costs of running a business. Modern cost accounting originated during the industrial revolution, when the complexities of running a large scale business led to the development of systems for recording and tracking costs to help business owners and managers make decisions. In the early industrial age, most of the costs incurred by a business were what modern accountants call "variable costs" because they varied directly with the amount of production. Money was spent on labor, raw materials, power to run a factory, etc. in direct proportion to production. Managers could simply total the variable costs for a product and use this...
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...Table of Contents Rpt. 25810062 14-Apr-2015 SAREPTA THERAPEUTICS INC COWEN AND COMPANY - BARAL, RITU, ET AL 4-8 Rpt. 25767315 06-Apr-2015 SAREPTA THERAPEUTICS INC ROTH CAPITAL PARTNERS, LLC - CHATTOPADHYAY, DEBJIT, ET AL 9 - 21 Rpt. 25736145 01-Apr-2015 SAREPTA THERAPEUTICS INC CANACCORD GENUITY - RESEARCH DEPARTMENT 22 - 28 Rpt. 25736256 01-Apr-2015 SAREPTA THERAPEUTICS INC PIPER JAFFRAY - COMPANY REPORT - TENTHOFF, EDWARD, ET AL 29 - 32 Rpt. 25733910 01-Apr-2015 SAREPTA THERAPEUTICS INC COWEN AND COMPANY - BARAL, RITU, ET AL 33 - 37 Rpt. 25736405 01-Apr-2015 SAREPTA THERAPEUTICS INC CREDIT SUISSE - NORTH AMERICA - SHEPARD, JEREMIAH, ET AL 38 - 56 Rpt. 25732665 01-Apr-2015 SAREPTA THERAPEUTICS INC RBC CAPITAL MARKETS (CANADA) - SIMEONIDIS, SIMOS, ET AL 57 - 62 Rpt. 25732827 01-Apr-2015 SAREPTA THERAPEUTICS INC JMP SECURITIES LLC - COMPANY REPORTS - BAYKO, LIISA 63 - 67 Rpt. 25735100 01-Apr-2015 SAREPTA THERAPEUTICS INC OPPENHEIMER AND CO - RESEARCH DEPARTMENT 68 - 72 Rpt. 25736008 01-Apr-2015 SAREPTA THERAPEUTICS INC RBC CAPITAL MARKETS (CANADA) - SIMEONIDIS, SIMOS, ET AL 73 - 78 These reports were compiled using a product of Thomson Reuters www.thomsonreuters.com 1 Table of Contents Rpt. 25736195 01-Apr-2015 SAREPTA THERAPEUTICS INC WILLIAM BLAIR & COMPANY - LUGO, TIM, ET AL 79 - 83 Rpt. 25736196 01-Apr-2015 SAREPTA THERAPEUTICS INC LEERINK PARTNERS LLC - SCHWARTZ...
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...express my interest in the position that your company has available and submit my resume for your review. This position would be in perfect alignment with my previous experience and, this would make me a valuable addition to your team. It is my understanding that you are looking for a self-motivated and personable employee with good communication skills, proficient computer aptitude, and the ability to work in a team environment. I have worked in this field for over 12 years performing various office related tasks including accounts payable and receivable. Essentially I have had experience in every aspect of an office setting. I feel comfortable in this setting and, I am looking for a position that will allow me to continue to develop these skills. I pride myself on my work ethic, my ability to adapt to most circumstances, and my enthusiasm for learning new things and self-development. Thank you for taking the time to review my resume and, I look forward to the opportunity to discuss the possibility of future employment with you. Please let me know if there is any further information that you may require. Sincerely yours, Veronica Fierro Veronica R. Fierro 2808 Folsom Street San Francisco, CA 94134 415-571-5415 msreinavf01@gmail Qualifications Bilingual Spanish and English, answering phones/cold calling, excellent customer service skills, data entry skills (alpha/numeric), Excel, Word, Access, Power point, Internet explorer, Microsoft windows...
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...2011 LGBT Community Survey U.S. Overview Report v2 8.25.2011 5th Annual Edition En3re contents © Community Marke3ng, Inc. CMI’s 5th Annual LGBT Community Survey Thanks to our 2011 Sponsors CMI’s 5th Annual LGBT Community Survey U.S. Overview Report 5th Annual Edition Gay men and lesbians own more homes and cars, travel more, spend more on electronics, and have the largest amount of disposable income per capita of any “niche” market. And it’s a sizeable segment: LGBT consumers make up 5% to 10% of the U.S. consumer market. U3lizing quan3ta3ve and qualita3ve market research methodologies, Community Marke3ng helps companies beQer understand and more effec3vely reach the LGBT community. Our consumer panel provides insights through online surveys, focus groups, intercepts and more. Thomas Roth, President Community Marke3ng, Inc. www.CommunityMarke3ngInc.com 2011 LGBT Community Survey US Overview Report ...
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...Patient Educational Plan Tom Gremling NUR/427 HEALTH AND CHRONIC DISEASE MANAGEMENT April 17, 2011 Sharnee Moore-Jervis Patient Educational Plan Patient Description: Jorge Sanchez Jorge Sanchez is a 53 year old Hispanic male, naturalized citizen from Mexico. He completed high school here in the United States, but struggled as English is his second language. He lives in Mesa, Arizona with his wife, mother, and three children. His wife was born here in the United States and works as a Realtor, she handles much of the family’s finances, health information and scheduling. He works as a concrete finisher and has been for 25 years. His family history includes coronary artery disease and renal problems. His father died at age 79 of an Acute Myocardial Infarction. His mother is living (73) and is currently receiving dialysis and has been for the last two years. His wife has no current health problems to note, nor do his three children ages 20, 17, and 15. He has been recently diagnosed with Benign Prostatic Hypertrophy (BPH) and has been prescribed Avodart 0.5 mg once daily by mouth. Although he has health insurance the drug is still expensive. He has decided to supplement the therapy with the herbal supplement Saw Palmetto; he is taking the Avodart one day, and then the Saw Palmetto on opposite days. He has presented to the Emergency Department with complaints of urinary retention and abdominal pain. He is assessed and is admitted to the Med/Surg Unit for Acute Urinary Retention...
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...Each student is required to complete, over a two-course sequence, a senior design project in the fourth year. All industrial engineering students are required to take a comprehensive assessment examination during their senior year. Students seeking the BSIE degree must satisfy the following requirements: General Education Requirements (minimum of 44 credits) • a minimum of 18 credits in courses meeting the core general education requirements: - history and culture of the Arab world requirement: three to six credits - culture in a critical perspective requirement: three to six credits - arts and literature requirement: three to six credits - human interaction and behavior requirement: six to nine credits • natural and physical sciences requirement: CHM 101, PHY 101 and PHY 101L • mathematics requirement: MTH 103 and MTH 104 • statistics requirement: satisfied through NGN 111 • communication requirement: a minimum of 12 credits in 100-level or above writing (WRI)/English (ENG) courses, including ENG 204 and ENG 207 • ethical understanding requirement: satisfied through INE 490 • discipline-specific writing intensive course requirement: satisfied through INE 491 • oral proficiency requirement: satisfied through INE 491 • information literacy requirement: satisfied through WRI 102 and ENG 204 • computer literacy requirement: satisfied through COE 210 Major Requirements (78 credits) CHE 205 Principles of Chemical Engineering I COE 210 Programming I EGM 361 Management for Engineers...
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...Forecasting Methods Assignment University of Phoenix MGT 554: Operations Management Steven Williams August 28, 2006 Introduction Forecasting can be defined as Estimating or predicting future events or conditions. Forecasts may be long-term or short-term. The techniques used may be quantitative (often making sue of computers) or qualitative. Quantitative forecasting models may be classified into (a) causal models in which independent variables are used to forecast dependent variables, and (b) time series models, which produce forecasts by extrapolating the historical values of the variables of interest by, e.g., moving averages. Seasonal Model Seasonality is a pattern that repeats for each period. For example annual seasonal pattern has a cycle that is 12 periods long, if the periods are months, or 4 periods long if the periods are quarters. The seasonal index is required to be found for each month, or other periods, such as quarter, week depending on the data availability (Hossein, 1994-2006). Seasonal Index: Seasonal index represents the extent of seasonal influence for a particular segment of the year. The calculation involves a comparison of the expected values of that period to the grand mean. A seasonal index is how much the average for that particular period tends to be above (or below) the grand average. Therefore, to get an accurate estimate for the seasonal index, compute the average of the first period of the cycle, and the second period...
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...customer needs and expectations? The listening gap (gap 1) occurs when a company does not accurately perceive the expectations of its customers (Zeithaml, Bitner, & Gremler, 2013, p. 36). In 2006, Pepe Brousset, (Marketing and Operations Director of LACD at the time), proposed a plan to re-define its customer focus, as it had been inconsistent in terms of providing services and solutions (Zeithaml et al., 2013, p. 607). Due to Caterpillar lacking expertise in formulating and providing service solutions, a core team was developed for the purpose of analyzing each service gap, identifying vital issues, and developing strategic solutions. Although various issues were discovered from analyzing gap 1, Caterpillar could have benefited from understanding other points, which directly related to the needs and expectations of customers. First, the core team should have further analyzed Caterpillar’s marketing orientation, for the purpose of defining the precise service quality required to satisfy the needs of its customers (“What is market orientation,” n.d.). Also, Caterpillar needed to know more...
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...Public Relations & Sales Promotion Assessment 2 (25%) Public Relations Critique MODULE: BMKT 606 Seminar Tutor: Dr. Frances Ekwulugo Class: 307 - Thursday at 10am Author: [……..] Due date: 3rd April Word limit: 1000 Date: 14th March 2014 Word count: 998 * Brief This assessment was commissioned to critically analyse two examples of Public Relation activities occurred in the chocolate bar industry. In a world where communication runs as the speed of the light, a good reputation plays a decisive role indeed. In fact, the company’s reputation can be considered as one of its biggest assets (Hayman, 2011). For this reason a critical analysis of PR examples, may help to pragmatically understand the effects of a good or bad use of PR activities. A good reputation not only makes a company stand out from the mass, but it also gives a competitive edge too (Samuelson et al., 2000). Furthermore, effective PR creates a positive impact on the company’s reputation by communicating and creating good connections with all the organisation’s stakeholders (Jobber, 2010). * Mars’s England Sponsorship Mars chocolate bars has been developing, around its slogan “Work - Rest - Play” created in 2008, a unique marketing strategy (Mars, 2014; Sweney, 2008). From that moment, Mars has been trying to associate itself as the chocolate bars for sport lovers and, since 2009, it is the official snack supplier of England’s football team (Mars, 2014)...
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...Cosmic Reionization Ultra-deep imaging with the Hubble Space Telescope has now uncovered galaxies within the first billion years of cosmic history. These galaxies represent some of the first objects ever formed, yet in terms of early galaxy formation they are only the tip of the iceberg. Most of the galaxies at this early epoch are too faint to study directly, even with Hubble. Galaxies, moreover, represent only a small fraction of all the matter in the Universe. Most of the matter instead resides in a vast network of dark matter and baryons known as the intergalactic medium (IGM). One of the primary aims of extragalactic astronomy is therefore to understand how galaxies form out of this network, and how galaxies, in turn, affect their environments. Of particular interest is how some of the very first galaxies took shape, and how they changed the properties of the large-scale IGM. One of the key features of the IGM in the present day Universe is that the gas is highly ionized. This would not always have been the case, however. After the Big Bang, the gas would have cooled and become neutral as the Universe expanded. Only after the first luminous sources appeared and began to emit ionizing photons would hydrogen in the IGM have been re-ionized. We believe that this process occurred within the first billion years, and represents one of the most dramatic impacts that early galaxies had on the properties of the baryons in deep space. In addition to direct searches for distant...
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...to be fully aware of the reasoning as to why states in the Middle-East do what they do, an in depth analysis linking both the past and present is necessary. The continuous disorder portrayed in the news has created a negative image of the Middle-East. In the case of Iran, this is especially true. Similarly to many other states in the Middle-East, Iran’s past can be characterized by perpetual ideological conflict, rivaling tribal factions and a difficulty in sustaining a lasting identity. In contrast, however, Iran was among several developing nations to escape direct colonialism.[1] Nevertheless, “economic domination and imperial manipulation describe Europe’s relationship with Iran for much of the century leading up to 1950.”[2] In understanding Iran’s flux of identities throughout the 20th century, several notions must be clarified. Firstly, Iran is not an Arab nation nor have they adopted Arabic language or culture. Secondly, the Shi’a minority in Iran, and their lingering divergence in beliefs compared to that of the Sunnis and the West has always been an issue with respect to their distinctiveness as a nation. That being said, Iran’s inability to sustain a lasting individuality is directly related to the differing identities proposed by Iranian leaders throughout the 20th century. In the following article, I will distinguish between the secularization and modernization proposed by Reza Shah Pahlavi; the period of ambiguity in political identity and subsequent authoritarianism...
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...The Multi-Generational Workplace Dawn Butler Org 415 - Summary Paper September 17, 2011 Today’s workplace is more diverse than that of any other time in history. With four different generations actively in the workplace, the way people work together is more important than ever, as is the role of today’s manager. Many organizations have a wide range of employees within several different age groups, each with different work ethics and all must be managed in various ways. Today’s problem in the workplace is no longer the effects of downsizing, competition, stress or greed but rather the four generations of people working together and often colliding. (Hammill, 2005) These four generations; the Veterans, the Baby Boomers, Gen X and Gen Y, make up today’s workforce and each bring different values, ideas, communication styles and ways of getting things done to their organization. (Hammill, 2005) This is the first time in American history that we have had a wide range of ages in the workplace. With such an assorted group of people working together, the traditional roles in the workplace have changed. “There were definite rules as to how the boss was treated and how younger workers treated older workers. No longer: Roles today are all over the place and the rules are being rewritten daily.” (Hammill, 2005, p.1) First, it is important to identify the different generations and who make them up. The Veterans were born between 1922-1945. This...
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