Premium Essay

Vies

In: Business and Management

Submitted By rockiee80
Words 898
Pages 4
The University of Chicago
Booth School of Business
Executive MBA Program

Financial Accounting

Chicago 12

Team Members

1. George Fischer 2. Gang Huang 3. Joshua Rademacher 4. Robert Gallo 5. Stanley Tara 6. Santosh Shankergowda

I pledge my honor that I have not violated the Booth Honor Code during this assignment.

GAAP Consolidated Financial Rules

Consolidated financial statements present the financial position and results of operations for a parent (controlling entity) and one or more subsidiaries (controlled entities) as if the individual entities actually were a single company or entity. Consolidation is required when a corporation owns a majority of another corporation’s outstanding common stock. The accounting principles applied in the
Preparation of the consolidated financial statements are the same accounting principles applied in preparing separate-company financial statements. Two companies are considered to be related companies when one controls the other company. Control is presumed to exist if the parent owns more than 50% of the voting stock of the subsidiaries. Consolidation requires full enumeration of revenues, expenses and asset transfers between companies.

Consolidated financial statements are presented primarily for the benefit of the shareholders, creditors, and other resource providers of the parent. Significantly, consolidated financial statements often represent the only means of obtaining a clear picture of the total resources of the combined entity that are under the control of the parent company. While consolidated financial statements are useful, some information is lost any time data sets are aggregated; this is...

Similar Documents

Free Essay

Spc of Salicylated

...THE PASSAGE OF SALYCILATE INTO YEAST CELLS AIM: Aim of the experiment is to investigate and analyse the effect of pH on the transfer of salicylate across membranes. INTRODUCTION: As Schedule METHOD: As Schedule RESULTS: Test Tube number | Absorbance | 1 | 0 | 2 | 0.171 | 3 | 0.337 | 4 | 0.496 | 5 | 0.598 | 6 | 0.801 | 7 | 1.598 | 8a | 0.46 | 9a | 0.629 | 10a | 0.701 | 11a | 0.899 | 8b | 0.704 | 9b | 0.793 | 10b | 0.830 | 11b | 0.877 | 1. 1.0 x (PCV/100)X0.9= Volume of yeast The PCV= 18% :. 1.0x (18/100)x 0.9 = VY Vy= 0.162 2. Total volume- yeast volume= volume of supernatant :. 3.0ml- 0.162 = 2.838 3. Concentration of salicylate | Sal.concentration | V.S x C.S | Amount of sal. In yeast cells | Conc of sal. Inside yeast | 1 | 0 | 0 | 0 | 0 | 2 | 0.1 | 0.2838 | 1.7162 | 10.59 | 3 | 0.2 | 0.5876 | 1.4324 | 8.84 | 4 | 0.3 | 0.8514 | 1.1486 | 7.09 | 4 | 0.4 | 1.1352 | 0.8648 | 5.34 | 6 | 0.5 | 1.419 | 0.581 | 3.59 | 7 | 1.0 | 2.838 | -0.838 | 5.17 | 4. Volume of supernatant x concentration of salicylate :. 0 x2.838 = 0 0.1 x 0.2838 = 0.2838 0.2 x 0.2383 =0.5876 0.3 x 0.2383 = 0.8514 0.4 x 0.2383 = 1.1352 0.5 x 0.2383 = 1.419 0.6 x 0.2383 = 2.838 5. Amount of salicylate in yeast cells= 2mg-amount of salicylate in supernatant 2mg. ( Please refer to table 2) 6. Concentration of salicylate inside yeast = amount of sal./ V.Y (Please......

Words: 321 - Pages: 2

Free Essay

Stars

...English 12 Famous Stars in our Galaxy There are about 300 billion different stars in our galaxy. All of which contain different history, characteristics and general information. They each contain their own story of how they came about. Many of these stars are a part of a certain constellation and have been around for billions of years. Polaris is one the best known stars. (“How Do Stars Form,” n.d.) This star is known by many names like the North or Pole Star. Polaris has not always been the North Star and will not always remain the North Star. As centuries change the North Star will also do so. “A famous star called Thuban, in the constellation Draco the Dragon, was the North Star when the Egyptians built the pyramids.” (earthsky) Polaris will remain as the North Star for many more centuries to come. There was a time where people depended on their lives on this star to guide them. Fortunately, they used the North Star and the Big Dipper without getting lost. “. When slavery existed in the United States, slaves counted on the Big Dipper (which they called the Drinking Gourd) to show them the North Star, lighting their way to the free states and Canada.” (earthsky) Polaris is not hard to miss in the sky; it is the 50th brightest star and does not disappear. The reason this star will not disappear is due to the fact that the Earth’s axis is aligned pointing towards Polaris in the same direction North faces but will eventually shift over time. In comparison to the sun,......

Words: 2479 - Pages: 10

Free Essay

Special Purpose Entities

...consolidated before FIN 45? Before FIN 45, “Many financial institutions were secondarily liable (without adequate disclosures) for many financial instruments held in special purpose entities” (Reinstein, 2012). The old consolidation framework used a common-sense approach, where a company should consolidate operations when they had a controlling ownership interest in another. Controlling abilities were tough to recognize and led to many unconsolidated statements. a. Explain how FIN 46 modified the guidance on VIEs. Originally FIN 46 focused only on special purpose entities and required a reporting enterprise to consolidate them. Soon FASB changed it where FIN 46 should apply to all entities where a VIE exists. Part of this decision involves more judgment now according to sec.gov. There is no bright line test and all facts and circumstances, qualitative and quantitative, should be considered. b. Explain how SFAS 167 has modified the guidance on VIEs. Under GAAP, a company must consolidate any entity in which it has a “controlling interest.” This term was long defined as ownership of more than 50% of the entity’s voting interests. SFAS makes two critical changes: It defines when a company (sponsor or creator of a variable interest entity) should base “controlling financial interest” on factors other than...

Words: 1186 - Pages: 5

Free Essay

Bahinbaichi Gani

...AmZ§XF$Vy ~{hUm~mBªMr JmUr ~{hUm~mBªÀ¶m H${dVm ¶m ‘amR>r gm{h˶mVrb AZ‘mob R>odm AmhoV. Z¡g{J©H$ {d{harV, Z¡g{J©H$ar˶m JmoS> nmʶmMm Pam ñ’w$amdm Am{U Vo erVb Am{U ‘Yya Ob àmeZ Ho$ë¶mZo AmË‘m V¥á hmoD$Z Omdm, Aer H$mhrer AdñWm ~{hZm~mBªÀ¶m H${dVm dmMë¶mda hmoVo. Zmd, ‘mZ, à{Vð>m Am{U n¡em§Mr H$moUVrhr Anojm Z R>odVm, Am¶wî¶ OJVm OJVm ñ’w$aboë¶m EH$m e¡j{UH$ÑîQ>çm {Zaja nU OÝ‘OmV Aja{gÕ ¶mo{JZrÀ¶m ¶m H${dVm AmhoV. H${dVm ghOgmYr, gw§Xa Am{U ^mdnyU© H$er Agmdr, ¶mMo ‘w{V©‘§V CXmhaU åhUOo ~{hZm~mBªÀ¶m H${dVm. AmZ§XF$VyÀ¶m XXu Am{U a{gH$ dmMH$m§Zm Zoh‘rà‘mUoM ~{hUm~mBªÀ¶m H${dVm§Mm hm {bImU Am{U dmMZ àn§M AmdS>ob Aer Amem Amho. ^maVr¶ àVm{YH$ma H$m¶Xm 1957 Zwgma ^maVr¶ gm{hp˶H$mÀ¶m _¥Ë¶wZ§Va 60 dfmªZr ˶mMo gm{h˶ àVm{YH$ma_wº$ hmoVo. ˶mZwgma 1 OmZodmar 1952 nyduMo Aem boIH$m§Mo gd© gm{h˶ àVm{YH$ma_wº$ hmoVo. Z{dZ {nT>rbm Owݶm {nT>rVrb XO}Xma gm{h˶ dmMZmMm AmZ§X bwQ>Vm ¶mdm, ¶m {Zb}n BÀN>oZo AmZ§XF$Vy B©-‘°J{PZ‘ܶo ¶m gm{h˶mMm g‘mdoe Ho$bobm Amho. ˶mda AmZ§XF$Vy B©‘°J{PZ H$moUVmhr h¸$ gm§JV Zmhr qH$dm H$moUmÀ¶mhr H$moU˶mhr h¸$mMo OmUyZ ~wPyZ qH$dm H$iV ZH$iV hZZ H$aʶmMmhr ¶mV H$moUVmhr hoVy Zmhr. XO}Xma boIH$m§Mo XO}Xma gm{h˶ OmñVrV OmñV dmMH$m§n¶ªV nmohMdyZ B¶o ‘amR>rMo ZJar dmMZ g§ñH¥$VrÀ¶m àgmamMm EH$‘od {Z‘©i CÔoeM ’$º$ ¶m gd©© IQ>mQ>monm‘mJo Amho. ho nwñVH$ g§nyU©nUo àVm{YH$ma ‘wº$ AgyZ AmZ§XF$VyÀ¶m ‘wº$ dmMZg§ñH¥$Vr YmoaUmbm AZwgê$Z gdmªgmR>r Iwbo Amho. ho nwñVH$ B§Q>aZoQ>dê$Z H$moUrhr ‘mo’$V S>mD$ZbmoS> H$ê$ eHo$b Am{U H$moUmbm ’$m°adS>© H$ê$ eHo$b. Mm§Jbo...

Words: 10709 - Pages: 43

Premium Essay

Reputation Management

...why is It Important? • Corporate Reputation is estimated to be worth about 4 to 5 percent of sales per year. • Reputation is the most valuable asset entrusted to a CEO by the board and shareholders. • Reputation Management is a holistic business activity, combining elements of strategy, management, marketing, customer service, communications, and human resources. • Reputation Risk is the No. 1 risk concern of CEOs globally (Aon Insurance study, 2007). • Reputation management is not the same as advertising, corporate social responsibility, or corporate identity. Reputation is a perception of value or distinctiveness vies-a-vies peers and competitors — that is held in the mind of stakeholders and prospective stakeholders. Reputation Management, then, is a systematic approach to management where decision-making is informed by the perceptions of value vies-a-vies peers and competitors that are held by an organization’s stakeholders. • Reputation builds competitive advantage. Studies have found that organizations with better reputations do better financially, attract and keep talent at lower costs, have lower costs of capital, and more easily gain support from government and other stakeholders in times of need. • Every organization will have a reputation, whether or not they help shape that reputation. People judge organizations in a variety of ways-by what they do, by what they say they do, and by what others say...

Words: 428 - Pages: 2

Free Essay

Abc Social

...www.sakshieducation.com ÇÄñæ* +20 .. {糫§é¯ø§ólªÔ¶æ… {X¯Œæ GM>¯]lÒ$ HÆ>µr$ {VýS*‹³-&1 Ððl$Ƈ¬¯ŒlÞ õ³ç³-ÆŠ‡-&1 (f-¯]l-Æý‡ÌŒæ GõÜÞ-) MýS$ çÜ…º…-«¨…_ ѧéÅ-Æý‡$¦Ë$ çܯ]l²§ýl®… M>Ðé-ÍÞ¯]l Ð]l¬QÅ-OÐðl$¯]l A…Ô¶æ… ç³Æ>Å-Ð]l-Æý‡×æ…. {ç³ç³…^èlÐéÅç³¢…V> "VøÏ-ºÌŒæ ÐéÇÃ…-VŠS' ¡{Ð]l-OÐðl$¯]l ^èlÆý‡a-±-Ķæ*…Ô¶æ… M>Ð]l-yýl…™ø ´ùsîæ ç³È-„ýSË Mø×æ…-ÌZ¯]l* C¨ {´ë«§é¯]lÅ… çÜ…™èl-Ç…-^èl$-MýS$…¨. M>ºsìæt A¿¶æÅ-Æý‡$¦Ë$ D ¨Ô¶æV> çܯ]l²§ýl®… M>ÐéÍ. þ¯Œl _Ð]lÇ ÐéÆý‡…ÌZ fÇ-W¯]l ÇÄñæ*-+-20 çܧýlçÜ$Þ, Oòßæ§ýl-Æ>-»ê-§ŠlÌZ ™èlÓÆý‡ÌZ °Æý‡Ó-íßæ…-^èl-¯]l$¯]l² A…™èl-Æ>j-¡Ä¶æ$ iÐ]l-OÐðl-Ñ-«§ýlÅ™èl çܧýlçÜ$Þ (º-Äñæ*-M>-¯Œl) ¯ólç³-£ýlÅ…ÌZ DÝëÇ Ððl$Ƈ¬-¯ŒlÞ-ÌZ¯]l* ç³Æ>Å-Ð]l-Æý‡×æ çÜ…º…«§ýl {ç³Ô¶æ²Ë$ G§ýl$-Æý‡Äôæ$Å AÐ]l-M>Ô¶æ… E…¨. D ¯ólç³-£ýlÅ…ÌZ ÇÄñæ*-+-20 Ð]l¬RêÅ…-Ô>-ËOò³ ÑÔóæÏ-çÙ×æ.. ÇÄñæ*-+-20 çܧýlçÜ$Þ VýS$Ç…_ ÑÔóæÏ-íÙõÜ¢.. 19-9-2ÌZ {´ëÆý‡…-¿¶æ-OÐðl$¯]l «§ýlÇ{¡ çܧýl-çÜ$ÞMýS$ 20 çÜ…Ð]l-™èlÞ-Æ>Ë$ ç³NÆý‡¢-Ƈ¬¯]l ¯ólç³-£ýlÅ…ÌZ çܧýl-çÜ$ÞMýS$ {´ëÆý‡…¿¶æ (1-9-9-2-ÌZ) Ðól¨-OMðS¯]l ÇÄñæ*-yìl-gñæ-±-ÇÄñæ*ÌZ¯ól þ¯Œl 20-&-22 ™ól©ÌZÏ ÇÄñæ*-+-20 çܧýlçÜ$Þ fÇ-W…¨. çÜ$Ð]l*Æý‡$ 40 ÐólË Ð]l$…¨ A«¨-M>Æý‡, A¯]l-«¨-M>Æý‡ {糆-°-«§ýl$Ë$ D A…™èl-Æ>j-¡Ä¶æ$ çܧýl-çÜ$ÞMýS$ àf-Æý‡-Ķæ*ÅÆý‡$. çßæÇ™èl BǦMýS Ð]lÅÐ]lçܦ (Green Economy)¯]l$ HÆý‡µ-Æý‡ayýl… §éÓÆ> çÜ$íܦ-Æ>-À-Ð]l–¨®; õ³§ýl-ÇMýS °Æý‡*Ã-˯]l Ý뫧ýl¯]l {糫§é-¯ø-§ólª-Ô¶æ…V> D çܧýl-çÜ$Þ¯]l$ °Æý‡Ó-íßæ…-^éÆý‡$. 19-9-2ÌZ «§ýlÇ{¡ çܧýl-çÜ$ÞÌZ BÐðl*-¨…-_¯]l Ggñæ…-yéË$, ç³Æ>Å-Ð]l-Æý‡-×ê°² ç³Ç-Æý‡-„ìSçÜ*¢ BǦ-M>-À-Ð]l–-¨®° Ý뫨…-^èl-yé-°MìS; ÝëÐ]l*-hMýS çÜÐ]l*-¯]l-™éÓ°²......

Words: 3205 - Pages: 13

Premium Essay

Benefits of Ifrs and a Global Accounting Standard

...EXECUTIVE SUMMARY NOTE: “The executive summary usually appears before the table of contents and is given a lower-case Roman numeral page number (for example, i).” – from the guide on accounting writing methods on BB. The collapse of Enron in 2001 has alerted the financial standard-setters worldwide for the need to develop a single set of global high quality accounting standards in order to achieve greater transparency, clarity, consistency and comparability of the financial reports. This is important for achieving more efficient global financial markets while benefiting users of financial reports such as the investors, creditors, multi-national companies and auditors. In additions, it is evident that the financial standard setters are reconsidering the merits of group accounting and its criteria for control to a large extent. In particular, it is indicated that the application of reviewed group accounting standards such as the FIN46 could also be subjective and easily manipulated. This contrasts with the criteria of Australia’s basis for group consolidation, namely, “effective control” which is determined by control over the entity's board and the proportion of potential and current voting rights. The observations call for the principle-based accounting system instead of the insufficient and easily manipulated rules-based system. In sum, the abovementioned suggests that the financial reporting standard-setting process is largely uncertain and that the......

Words: 4159 - Pages: 17

Free Essay

Science and Communication

...Aviex, BwZnvm, Bmjv‡gi BwZnvm I ms¯‹…wZ, `k©b, Bmjvgx wk¶v, MÖš’vMvi I Z_¨ weÁvb c`v_© weÁvb, imvqb, cÖvY-imvqb, Dw™¢` weÁvb, cÖvwYweÁvb, f‚‡Mvj I cwi‡ek, g„wËKv weÁvb, g‡bvweÁvb, Mvn©¯’¨ A_©bxwZ, cwimsL¨vb, MwYZ, cwi‡ek weÁvb ivóªweÁvb, mgvRweÁvb, mgvRKg©, A_©bxwZ e¨e¯’vcbv, wnmveweÁvb, gv‡K©wUs, wdb¨vÝ GÛ e¨vswKs evsjv, Bs‡iRx, Aviex, BwZnvm, Bmjv‡gi BwZnvm I ms¯‹…wZ, `k©b, Bmjvgx wk¶v, MÖš’vMvi I Z_¨ weÁvb c`v_© weÁvb, imvqb, cÖvY-imvqb, Dw™¢` weÁvb, cÖvwYweÁvb, f‚‡Mvj I cwi‡ek, g„wËKv weÁvb, g‡bvweÁvb, Mvn©¯’¨ A_©bxwZ, cwimsL¨vb, MwYZ, cwi‡ek weÁvb ivóªweÁvb, mgvRweÁvb, mgvRKg©, A_©bxwZ e¨e¯’vcbv, wnmveweÁvb, gv‡K©wUs, wdb¨vÝ GÛ e¨vswKs evsjv, Bs‡iRx, Aviex, BwZnvm, Bmjv‡gi BwZnvm I ms¯‹…wZ, `k©b, Bmjvgx wk¶v, MÖš’vMvi I Z_¨ weÁvb ivóªweÁvb, mgvRweÁvb, mgvRKg©, A_©bxwZ c`v_© weÁvb, imvqb, cÖvY-imvqb, Dw™¢` weÁvb, cÖvwYweÁvb, f~‡Mvj I cwi‡ek, g„wËKv weÁvb, g‡bvweÁvb, Mvn©¯’¨ A_©bxwZ, cwimsL¨vb, MwYZ, cwi‡ek weÁvb e¨e¯’vcbv, wnmveweÁvb, gv‡K©wUs, wdb¨vÝ GÛ e¨vswKs evsjv, Bs‡iRx, Aviex, BwZnvm, Bmjv‡gi BwZnvm I ms¯‹…wZ, `k©b, Bmjvgx wk¶v, MÖš’vMvi I Z_¨ weÁvb cÖvY-imvqb, g„wËKv weÁvb, g‡bvweÁvb, Mvn©¯’¨ A_©bxwZ, ivóªweÁvb, mgvRweÁvb, A_©bxwZ e¨e¯’vcbv, wnmveweÁvb, gv‡K©wUs, wdb¨vÝ GÛ e¨vswKs c`v_© weÁvb, imvqb, cwimsL¨vb, f~‡Mvj I cwi‡ek cwi‡ek weÁvb evsjv, Bs‡iRx, Aviex, BwZnvm, Bmjv‡gi BwZnvm I ms¯‹…wZ,...

Words: 2198 - Pages: 9

Premium Essay

Quantitative Association Rule Mining Using Information-Theoretic Approach

...Quantitative Association Rule Mining Using Information-Theoretic Approach Mary Minge University of Computer Studies, Lashio dimennyaung@gmail.com Abstract Quantitative Association Rule (QAR) mining has been recognized an influential research problem due to the popularity of quantitative databases and the usefulness of association rules in real life. Unlike Boolean Association Rules (BARs), which only consider boolean attributes, QARs consist of quantitative attributes which contain much richer information than the boolean attributes. To develop a data mining system for huge database composed of numerical and categorical attributes, there exists necessary process to decide valid quantization of the numerical attributes. One of the main problems is to obtain interesting rules from continuous numeric attributes. In this paper, the Mutual Information between the attributes in a quantitative database is described and normalization on the Mutual Information to make it applicable in the context of QAR mining is devised. It deals with the problem of discretizing continuous data in order to discover a number of high confident association rules, which cover a high percentage of examples in the data set. Then a Mutual Information graph (MI graph), whose edges are attribute pairs that have normalized Mutual Information no less than a predefined information threshold is constructed. The cliques in the MI graph represent a majority of the frequent itemsets. Keywords:......

Words: 3460 - Pages: 14

Free Essay

Air Resis

...Air Resistance Formula We have seen the planes moving in sky what  decreases its speed? This is what Air resistance  is! [pic] Air resistance is the resistance against the air, which decreases the speed of the moving object. Its formula is given as [pic] Where c is air constant, v is the object's velocity. Air Resistance Formula is used to find the air resistance, air constant and velocity of body if some of these quantities are known. This formula has wide applications in aeronautics. Air resistance Problems Back to Top Below are given some problems based on air resistance which may be helpful for you. Solved Examples Question 1: A plane moving with velocity of 50 ms-1 has a force constant of 0.05. Calculate its air resistance. Solution:   Given: Velocity of air v = 50 ms-1,           Force constant c = 0.05  The force constant is given by F = cv2 = 0.05 × 2500                                                         = 125 N.   Question 2: An object is traveling at 20 ms-1 experiences a force of 50 N. Calculate the force constant. Solution:   Given: Velocity of air v = 20 ms-1,           Force F = 50 N,  The force constant is given by c = F/v²                                                 = 50/20² = 0.125 http://formulas.tutorvista.com/physics/air-resistance-formula.html#air-resistance-problems http://physics.tutorvista.com/motion/projectile-motion.html • PhysicsMotionProjectile......

Words: 2390 - Pages: 10

Free Essay

Business

...eivei Z`šÍ Kg©KZ©v Puv`MvI _vbv, PÆMÖvg| welq: enÏvinvU d¬vBIfvi wbg©v‡Y `~N©Ubv m¤ú‡K© cÖwZ‡e`b| g‡nv`q h_vhZ m¤§vbc~e©K webxZ wb‡e`b GB ‡h, Avwg .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. wcZvt- .. .. .. .. .. .. .. .. .. .. .. .. .. MÖvgt- .. .. .. .. .. .. .. .. .. .. .. .. WvKNit- .. .. .. .. .. .. .. .. _vbvt- .. .. .. .. .. .. .. .. .. .. .. .. .. .. †Rjvt- .. .. .. .. .. .. .. .. .. .. .. .. gxi Av³vi cvwikv †Rfx Gi Aax‡b enÏvinvU d¬vBIfvi wbg©vY cÖK‡í .. .. .. .. .. .. .. .. .. .. .. .., wn‡m‡e .. .. .. .. .. .. .. .. .. ZvwiL n‡Z Kg©iZ wQjvg| D‡jøL¨ †h, gxi Av³vi-cvwikv-†Rfxt Gi Aax‡b enÏvinvU d¬vBIfvi wbg©vY KvR Ryb 2013Bs G mgvwßi j‡ÿ GKwU ev¯Íe m¤§Z IqvK© †cÖvMÖvg wmwWG KZ…cÿ‡K †`qv nq| wKš‘ miKvix Da©Ëb Kg©KZ©vi Pvc _vKvq wmwWG †deªæqvix 2013 †Z d¬vBIfvi KvR mgvwßi Rb¨ me©‡ÿ‡Î KvR `ªæZZvi mv‡_ †kl Kivi j‡ÿ wbweo Z`viwKi gva¨‡g KvR cwiPvjbv Ki‡Z _v‡Kb| Ab¨vb¨ w`‡bi gZ 24/11/2012Bs ZvwiL d¬vBIfv‡ii mKj KvR h_vixwZ mKvj †_‡K mܨv ch©šÍ Pj‡Z _v‡K| wKš‘ mܨvi c‡i MvW©vi wbg©vY †dvig¨vb I Zvi `j wmwWG Gi †cÖvMÖvg Avbymv‡i 13bs †¯úb Gi ciewZ© MvW©vi XvjvB‡qi j‡ÿ mvUvi emv‡bvi mgq Amyweavi m¤§yLxb n‡j Ab¨ GKwU MW©vi 4wU nvB‡WªvwjK †R‡Ki mvnv‡h¨ ¯’vbvšÍ‡ii †Póv K‡i| G‡Z nVvr 1wU nvB‡WªvwjK †RK †dj Ki‡j MvW©viwU wbK¯’ MvW©v‡i cwZZ nq| d‡j ci ci Aew¯’Z 3wU MvW©vi bx‡P c‡o 24/11/2012Bs Zvwi‡L AvbygvwbK 7:20 wgwb‡Ui mgq gvivË¡K `~N©Ubv N‡U| D‡jøL¨ †h welqwU wewfbœ Z`šÍ wU‡gi djvd‡jI cÖZxqgvb nq| AZGe welqwU m¤ú‡K© Avgvi PzovšÍ Z_¨ Avcbvi mgx‡c......

Words: 307 - Pages: 2

Premium Essay

The Use of Audit Results

...Management Representations 1941 AU Section 333 Management Representations (Supersedes SAS No. 19.) Source: SAS No. 85; SAS No. 89; SAS No. 99; SAS No. 113. See section 9333 for interpretations of this section. Effective for audits of financial statements for periods ending on or after June 30, 1998, unless otherwise indicated. Introduction .01 This section establishes a requirement that the independent auditor obtain written representations from management as a part of an audit of financial statements performed in accordance with generally accepted auditing standards and provides guidance concerning the representations to be obtained. Reliance on Management Representations .02 During an audit, management makes many representations to the auditor, both oral and written, in response to specific inquiries or through the financial statements. Such representations from management are part of the audit evidence the independent auditor obtains, but they are not a substitute for the application of those auditing procedures necessary to afford a reasonable basis for an opinion regarding the financial statements under audit. Written representations from management ordinarily confirm representations explicitly or implicitly given to the auditor, indicate and document the continuing appropriateness of such representations, and reduce the possibility of misunderstanding concerning the matters that are the subject of the representations. [Revised, March 2006, to reflect......

Words: 6883 - Pages: 28

Free Essay

Filtering and Frequency

...Content This chapter is concerned primarily with helping the reader develop a basic understanding of the Fourier transform and the frequency domain, and how they apply to image enhancement. Background Introduction to the Fourier Transform and the Frequency Domain DFT Smoothing Frequency-Domain Filters Sharpening Frequency-Domain Filters 4.1 Background • Any function that periodically repeats itself can be expressed as the sum of sines and/or cosines of different frequencies, each multiplied by a different coefficient (Fourier series). • Even functions that are not periodic (but whose area under the curve is finite) can be expressed as the integral of sines and/or cosines multiplied by a weighting function (Fourier transform). • The advent of digital computation and the “discovery” of fast Fourier Transform (FFT) algorithm in the late 1950s revolutionized the field of signal processing, and allowed for the first time practical processing and meaningful interpretation of a host of signals of exceptional human and industrial importance. • The frequency domain refers to the plane of the two dimensional discrete Fourier transform of an image. • The purpose of the Fourier transform is to represent a signal as a linear combination of sinusoidal signals of various frequencies. = Any function that periodically repeats itself can be expressed as a sum of sines and cosines of different frequencies each multiplied by a different coefficient – a Fourier series 4.2......

Words: 3417 - Pages: 14

Free Essay

La Depression. Dissertation.

...La dépression n'est pas seulement un état d'être triste, c'est une maladie qui modifie la capacité de ressentir des émotions {1}, si bonnes ou mauvaises, que ce soit. La dépression implique non seulement l'esprit, il faut également le corps et les pensées. Dans des cultures différentes, ceux qui se plaignent de maux de tête excessive et la douleur extrême sont identifiés comme ayant la dépression {2}. Cette maladie peut être transmise par l'intermédiaire de gènes peut suivre des événements extérieurs ou peut être causée par un déséquilibre chimique dans le cerveau. La dépression touche vingt pour cent de tous les Américains et 12,2% des Canadiens {3}, certains sans même s'en apercevoir, au cours de leur vie. La dépression n'est pas une maladie qui influence seulement les hommes ou les enfants de trois à onze ans. Chaque être humain est une victime possible de la dépression. Bien que les femmes sont trois fois plus susceptibles de souffrir de dépression que les hommes {4}, les hommes sont cinq fois plus susceptibles de se suicider quand déprimés que les femmes. Certains pensent que les femmes ont un rôle social moins agréable et leurs hormones les rendent plus vulnérables à la dépression. Les hommes sont plus susceptibles de garder leurs émotions en bouteille a l'intérieur d'eux en raison de leur rôle dans la société et qu'ils n'ont pas la permission de la société d'exprimer leurs sentiments ouvertement. Ceci est une conception commune dans la société d’aujourd’hui et ceci est...

Words: 1422 - Pages: 6

Free Essay

The Citizens Charter

...Rbkw³, Kg©ms¯’vb I cÖwk¶Y ey¨‡iv (weGgBwU) Gi The Citizen’s Charter 1976 mv‡j Rbkw³, Kg©ms¯’vb I cÖwk¶Y ey¨‡iv cÖwZwôZ nq| cÖwZôvjMœ n‡Z G `ßiwU evsjv‡`kx j¶ j¶ Kgx©i †`‡k-we‡`‡k Kg©ms¯’v‡bi my‡hvM m„wó, AvZ¥-Kg©ms¯’v‡b mnvqZv, kªg evRv‡ii Z_¨vejx msMÖn I M‡elbvg~jK Kvh©µg m¤úv`b, wiµzwUs G‡RÝxi Kvh©µg wbqš¿Y, cÖevmx Kgx©‡`i Kj¨vYg~jK Kvh©µg m¤úv`bmn AvaywbK we‡k¦i Pvwn`v Abyhvqx cÖwk¶‡Yi gva¨‡g `¶ Rbkw³ ˆZwi I Rbkw³i myôz e¨envimn bvbviƒc Kj¨vYg~jK Kg©Kv‡Û wb‡qvwRZ i‡q‡Q| G `߇ii wewfbœ kvLvi Kvh©µg wbgœi“ctKg©ms¯’vb kvLv 1) wiµzwUs jvB‡mÝ cÖ`vb t(K) jvB‡m‡Ýi Av‡e`‡bi Rb¨ wbæewY©Z KvMRcÎ cÖ`vb Ki‡Z nq t - wba©vwiZ di‡g Av‡e`b (wd-2000/- UvKv mn); - ‡UªW jvB‡mÝ; - weMZ 2 (`yB) eQ‡ii AvqKi wiUvY©; - Askx`vix ev wjwg‡UW †Kv¤úvbxi mZ¨vwqZ cvU©bvikxc I Askx`vi, cwiPvjK‡`i `vq I m¤ú‡`i weeiY; - e¨vsK mj‡fÝx mvwU©wd‡KU; - b~b¨Zg 500 eM©dzU AvqZ‡bi Awdm; - Kw¤úDUvi,†Uwj‡dvb,Wywc‡KwUs †gwkb,d¨v·,d‡UvKwc I cÖ‡qvRbxq Ab¨vb¨ AvmevecÎ; - GKRb KvwiMwi Ávb m¤úbœ Kg©KZ©vmn Kgc‡¶ 5 (cuvP) Rb Kg©KZ©v-Kg©Pvix; - Kg©KZ©v-Kg©Pvix‡`i 5 (cuvP) eQ‡ii cywjk ‡fwiwd‡Kkb mb` cÎ| Av‡e`b wd e¨vs‡K RgvKiY, Awdm cwi`k©b, cÖwZ‡e`b cÖYqb I `vßwiK Kvh©µg MÖnY K‡i gš¿Yvj‡q †cÖiYmn- 30 w`b| G wel‡q gš¿Yvjq n‡ZB P~ovš— wm×vš— MÖnY Kiv nq| (L) gš¿Yvjq n‡Z jvB‡m‡Ýi Av‡e`b Aby‡gv`‡bi ci wb‡gœv³ nv‡i wd-RvgvbZ Rgv w`‡Z nq t - jvB‡mÝ wd - RvgvbZ - 1,00,000/- (GK j¶) UvKv; - 15,00,000/- (c‡bi j¶) UvKv| D³ wd-RvgvbZ e¨vs‡K Rgvmn jvB‡mÝ Bm~¨i Rb¨ mgq-10w`b| 2) wiµzwUs jvB‡mÝ bevqb t- cÖwZ 2 eQi ci ci wba©vwiZ......

Words: 2615 - Pages: 11