a complete guide to responsible practice second edition

... inspiration for this edition To my children, Alon Samuel Bernstein, merchant, and Talya Bernstein Galaganov, lawyer and mother of my grandchildren, Sima Galaganov and Haya Galaganov, and her husband, ... whereby an attorney would have to report a therapist for an ethical mistake or violation We have always made ourselves available for consultation when a mental health Preface professional has a question ... involved usually have staff available to answer questions In addition, all malpractice carriers, ever anxious to avoid litigation, and knowing that ethical canons can be introduced into evidence to indicate...

Ngày tải lên: 15/02/2014, 02:20

... inspiration for this edition To my children, Alon Samuel Bernstein, merchant, and Talya Bernstein Galaganov, lawyer and mother of my grandchildren, Sima Galaganov and Haya Galaganov, and her husband, ... whereby an attorney would have to report a therapist for an ethical mistake or violation We have always made ourselves available for consultation when a mental health Preface professional has a question ... involved usually have staff available to answer questions In addition, all malpractice carriers, ever anxious to avoid litigation, and knowing that ethical canons can be introduced into evidence to indicate...

Ngày tải lên: 23/03/2014, 06:20

... Fees and expenses, one-time load fees, and total expense ratio are measured as asset-weighted averages Figures exclude mutual funds available as investment choices in variable annuities and mutual ... gone to funds that normally charge front- or back-end load fees However, load funds often waive sales charges on purchases made through 401(k) plans As a result, the total dollar amount of load ... 249.0 320.7 A lifestyle mutual fund maintains a predetermined asset allocation and generally contains “conservative,” “aggressive,” or “moderate” in its name A target date mutual fund is a hybrid...

Ngày tải lên: 19/02/2014, 15:20

... CAROLINA NEW MEXICO MISS GEORGIA ALABAMA TEXAS LOUISIANA FLORIDA ALASKA HAWAII The law in Louisiana is unclear Louisiana has two laws governing debt adjusting that contradict each other One law ... PENN NEBRASKA NEVADA OHIO UTAH ILLINOIS COLORADO INDIANA MARYLAND VIRGINIA MISSOURI KENTUCKY CALIFORNIA ARIZONA OKLAHOMA NEW JERSEY DELAWARE WV KANSAS MASS NEW YORK ARKANSAS NORTH CAROLINA TENNESSEE ... federal and state corporate income taxes Most states automatically allow corporations that qualify for federal tax-exempt status to also qualify for state tax exemptions This status is required to...

Ngày tải lên: 06/03/2014, 08:20

... loan account This means that you can increase your savings or make repayments without the worry of additional fees and charges Monthly maintenance account fee Goldfields Money applies a standard ... that all customers have the opportunity to avoid transaction fees General Fees and Charges There may be an occasion when customers require an additional service that is not normally necessary ... charges Fees and charges are regularly reviewed and may be varied from time to time Any variations which increase customers’ obligations will be notified at least 30 days before the changes take effect...

Ngày tải lên: 15/03/2014, 10:20

... may apply Standard Bank commission rates may apply Cash withdrawal: ✓ At an ATM ✓ In any Ulster Bank, Royal  Bank of Scotland Group, NatWest Branch ✓ Using your card in any other  banks, travel ... overdraft or we have to extend an overdraft due to transactions you have carried out where you not have enough available in your account It is charged each time you make a transaction and we add ... dentristry, law, accountancy, pharmacy, optometry, physiotheraphy, veterinary science.) Graduate Account An interest-free overdraft up to €1,500 is available (subject to approval) for up to one year after...

Ngày tải lên: 29/03/2014, 09:20

... funds Matching variables include year, investment objective, fund age and total net assets (both in logs), and management company total net assets (in logs) 1- and 4-factor alphas are annual Jensen’s ... estimator analysis maps the multiple matching variables into a scalar that measures the distance to the observation to be matched and selects as control observations those with the lowest value ... company share the same board 16 SRI fund-year observations with observations of conventional funds of the same year, with similar size and age, and managed by the same management company As Table...

Ngày tải lên: 30/03/2014, 12:20

... accruals model sample Observations with Compustat data variables available Less: Observations lost calculating abnormal accruals Observations lacking Audit Analytics data variables Observations ... Koh, Rajgopal, and Srinivasan 2013; Paterson and Valencia 2011; Seetharaman, Sun, and Wang 2011; Knechel and Sharma 2012; Krishnan and Visvanathan 2011; Prawitt, Sharp, and Wood 2012 Arthur Andersen ... discretionary accruals (Ashbaugh et al 2003; Chung and Kallapur 2003), going-concern opinions (DeFond, Raghunandan, and Subramanyam 2002; Geiger and Rama 2003; and Callaghan, Parkash, and Singhal 2009),...

Ngày tải lên: 06/01/2015, 19:41

... from the Audit Analytics database, while financial data are from the Compustat database and 10-K filings available on the SEC’s website We manually collect data about submission of auditor selection ... positive and significant, indicating that firms that initiated an auditor ratification vote paid higher audit fees compared to firms that stopped having an auditor ratification vote While audit pricing ... (4) are in nonfinancial industries, and (5) have all required data Variable Definitions: Log(TotalAssets) ¼ natural logarithm of total assets; InvRecTA ¼ ratio of assets in inventory plus accounts...

Ngày tải lên: 06/01/2015, 19:42

... discretionary accruals test, a total of 4,943 firm-years are available with all necessary financial information in Compustat For the analysts’ forecasts benchmark test, we obtain analyst data from ... association Negative association Absolute accruals Positive accruals Negative accruals No association Positive association Total Fees No association GC opinions No association Discretionary accruals ... Negative association Negative association Non-Audit Fees Negative association Total Fees Negative association Non-Audit Fees Negative association Client Importance Negative association Total...

Ngày tải lên: 06/01/2015, 19:43

... within a 12-month term No partial withdrawals without penalty Does not include IRA accounts Offer may be withdrawn at any time Not available in all areas Substantial penalties for early withdrawals ... may change at the Bank's discretion without prior notice Moola Moola Passbook Savings - This is a variable rate account and your interest rate and Annual Percentage Yield may change at the Bank's ... 18, maintenance fees applicable to passbook savings account will apply • Minimum balance to open account $25 • No maintenance fee • Minimum balance required to earn passbook interest rate and annual...

Ngày tải lên: 15/02/2014, 06:20

... advantage of lower interest rates; and • balances that resulted from using the card to obtain cash, such as a withdrawal from a bank automated teller machine In addition to having separate rates ... Financial Services; and MBNA America Bank Page 14 GAO-06-929 Credit Cards • balances that were transferred from another credit card, which cardholders may to consolidate balances across cards to take ... the United States Participating issuers were Citibank (South Dakota), N .A. ; Chase Bank USA, N .A. ; Bank of America; MBNA America Bank, N .A. ; Capital One Bank; and Discover Financial Services In...

Ngày tải lên: 16/02/2014, 03:20

... no-load share classes, particularly institutional no-load share classes, which tend to have lower-than-average expense ratios This is due in large part to a change in the way investors compensate brokers ... Note: Total expense ratios are measured as an asset-weighted averages Figures exclude mutual funds available as investment choices in variable annuities and mutual funds that invest primarily ... Expense ratios are measured as an asset-weighted average; figure excludes mutual funds available as investment choices in variable annuities and mutual funds that invest primarily in other mutual funds...

Ngày tải lên: 19/02/2014, 15:20

... 159-164 Palan, Kay, Charles Areni, Pamela Kiecker (2001), "Giới tính Vai trò Incongruency Và đáng nhớ quà trao đổi kinh nghiệm," Những tiến nghiên cứu người tiêu dùng, 28, 51-57 Pandya, Anil Alladi ... Giving Gold Jewelry and Coins As GiftsTrang 14 QUẢN TRỊ MARKETING GVHD: ĐỖ THỊ THỦY Denzin, N Y Lincoln (1994), Sổ tay nghiên cứu định tính, Thousand Oaks, CA: Sage Douglas, Mary Baron Isherwood (1979), ... (1994), "The Pleasure nỗi đau bị đóng c a: Nam Cảm xúc hỗn hợp tham gia ngày Trao đổi quà tặng Valentine," tiến nghiên cứu người tiêu dùng, Vol 1, biên soạn Chris T Allen Deborah Roedder John,...

Ngày tải lên: 02/07/2014, 10:49

... 10 Sample Data on audit fees are obtained from the Standard and Poor’s database Our analyses are based on all firms for which fee data are available for the years 2000 and 2001.6 Data on auditor ... discretionary accruals, auditor tenure Data availability: Data are available from sources identified in the paper Electronic copy available at: http://ssrn.com/abstract=984656 AUDITOR INDEPENDENCE: ... Others Total 30 Table Descriptive Statistics of Variables Used in Discretionary Accruals Analysis Variable Panel A: Mean Std Mean Total sample (n=4720) REDCA -1.41% AUDFEE 0.59 NONAUDFEE 1.34 TOTALFEE...

Ngày tải lên: 06/01/2015, 19:42

... Legislation Banning Auditor Rotation Mandate Available at http://www.aicpa.org/advocacy/cpaadvocate/2013/ pages/housepasseslegislationbanningauditorrotationmandate.aspx Arruñada, B and C Paz-Ares ... mandatory auditor change, voluntary auditor change, and continued engagements under a mandatory rotation regime in equation Similar to any bid for a new engagement, auditors under a mandatory audit ... Keywords: Audit firm rotation, Audit fees, Audit quality, Audit hours Data availability: Most of the financial data used in the present study are available from the KIS Value database The data for audit...

Ngày tải lên: 06/01/2015, 19:43

... is a registered trademark and Motorola is a trademark of Motorola, Inc Ⅲ Microblaze is trademark of Xilinx Inc Ⅲ Red Hat is a registered trademark and eCos and RedBoot are trademarks of Red Hat, ... Accelerated Technology, Inc Ⅲ Accelerated Technology is a registered trademark of Mentor Graphics Corporation Ⅲ ARM and StrongARM are registered trademarks and ARM7 and ARM9 are trademarks of Advanced ... countries Ⅲ Symbian is a trademark of Symbian Ltd Dedication Raghavan In memory of my late father Amol To Lord Krsna, my parents, my wife Parul, and my brother Amit Sriram To my family and all Linux...

Ngày tải lên: 04/08/2012, 14:23

... DDGS appears to be many months In a U.S Grains Council field trial, DDGS was shipped from an ethanol plant in South Dakota in a 40 ft container to Taiwan Upon arrival in Taiwan, DDGS was put into ... initially or at the end of the storage period 08 - Physical & Chemical Characteristics of DDGS Table 6: Laboratory analysis results for moisture, crude protein and aflatoxin of DDGS during storage ... recommendations USGC makes no warranties that these recommendations are suitable for any particular herd or for any particular animal The USGC disclaims any liability for itself or its members for any...

Ngày tải lên: 08/08/2012, 10:03

Ngày tải lên: 08/08/2012, 17:20

... stereo and a DVD player (c) A refrigerator, a dishwasher and a washing machine (d) A car, an air-conditioning unit and a bathroom suite (e) A carton of milk, 250g of cheese and a bottle of tomato ... this? (a) to blackball (b) to blacklist (c) to blackhead (d) to blackmail (e) to blackleg A company owns some land in the country that has been designated as a greenfield site Can it build a factory ... journals leave personal qualities private recruitment agency qualifications recruit recruitment agency rewards situations vacant staff vacancy When a company or organisation has a vacancy for a...

Ngày tải lên: 08/08/2012, 17:31