the possibilities for auditor independence in the age of financial scandal

... to the problem of independence of audits and suggests a focus on audit, not auditor, independence Independent Accounts: The Possibilities for Auditor Independence in the Age of Financial Scandal ... work for different investor groups Since British investors forbade auditors from investing or working in the businesses that they audited, the prevailing concept of auditor independence in this ... the auditor In the language of economics, the auditor will perform audit work until the cost of undertaking more work is equal to the benefit the auditor derives in terms of the reduction in the...

Ngày tải lên: 01/11/2014, 23:07

... consumers of the product can reduce the value of the product to the customer 50 The “image” of a brand is therefore an integral part of the product, and determines the willingness to pay of consumers ... value for the buyer, the greater the retailer effort Again, a retailer will not capture the full value of increasing the likelihood of a sale, leading to too little effort in matching the customer ... conform to the luxury image of the product in one location will tend to diminish the value of the product to the consumer also at another – better – location Ensuring consistency in the “image”...

Ngày tải lên: 16/03/2014, 09:20

... to the payee for the principal sum of the bill, interest from the date of protest, the costs of protest, and, for foreign bills, a surcharge of up to  percent of the principal as damages for ... by giving them other people to sue if their debtors failed to repay them The value of the security thus rested on the creditworthiness of the sureties and of the makers of the notes given in pledge ... relation retained an underlying indeterminacy even as the formal legal system was elevating uniformity and certainty as values The growing formalism of the relation merely defined the general framework...

Ngày tải lên: 01/11/2014, 21:26

... to our necks in the stream of information, we are in the crossfire of the battle for our attention, and we are engaged in a harrying blur of multitasking activity When we’re working, we have ... once or broken into 2-3 parts) for focus Let yourself email and other communicating during the others parts of your day »» Work in intervals Focus for 10-15 minutes, then 2-5 minutes of distraction, ... distractions coming from every direction In front of us is the computer, with email notifications and other notifications of all kinds Then there’s the addicting lure of the browser, which contains not...

Ngày tải lên: 05/01/2014, 15:25

Ngày tải lên: 06/03/2014, 04:20

... programme management office within the Office of Cyber Security and Information Assurance (in the Cabinet Office) to oversee, priortise and coordinate the centralised funding and implementation of this ... vital national interests Context 2.2 Afghanistan remains the main effort of Defence We have in the region of 9,500 members of the Armed Forces operating in Afghanistan as part of a UN-mandated, ... 2.A.12 Members of the reserve forces are performing outstandingly well in Afghanistan There is a strong case for reviewing whether our reserve forces are properly structured for the type of conflict...

Ngày tải lên: 06/03/2014, 06:21

... services bearing in mind the increasing number of uncoordinated national tax measures being put in place- with the consequent possibilities of distortions of competition between financial instruments, ... to the Council to that end EN EN 4.3 Furthering the objectives of the Union, protecting its interests and reinforcing its integration process The establishment of an internal market is one of ... States join it Moreover, the advantages for the internal market, in terms of reducing costs due complexity, will also accrue to institutions of Member States not participating initially Their financial...

Ngày tải lên: 06/03/2014, 19:20

... Evidence [there was] no contradiction I directed the Jury from the Injustice of the Demand upon the State of it to find against the Plaintiff, but they found for the wages, & then named the sum There ... make cases for the opinion of the Court; not only for the greater satisfaction of the parties in the particular cause, but to prevent other disputes, by making the rules of the law and the ground ... array of services Principally these included the giving of legal opinions on questions of domestic and international law, decisions about initiating and handling litigation, and the drafting of...

Ngày tải lên: 07/03/2014, 03:20

... people The introduction of savings accounts at post offices followed the rise of the savings bank movement in Scotland and thrift movements elsewhere in the beginning of the 19th century In 1861, the ... postal infrastructure in Asia: 1) the national savings organization, as in Bangladesh and India; 2) the postal savings bureau, as in China, Japan and the Republic of Korea; 3) the linkage of savings ... Originally organized during British rule in 1883, since India’s independence in 1947 the Post Office Savings Bank (POSB) has offered an extensive array of postal savings schemes and other financial...

Ngày tải lên: 15/03/2014, 09:20

... way in which we navigate the Web, the home page of a site may not be the entry point for 10 MARKETING IN THE AGE OF GOOGLE a visitor Any page can be the entry page, which makes it increasingly ... the order in which the ads appear is based on a number of factors including the amount the advertiser is willing to pay for each click, the relevance of the ad to the query, and the quality of ... noted in its blog: Having predictable trends for a search query or for a group of queries could have interesting ramifications One could forecast the trends 36 MARKETING IN THE AGE OF GOOGLE into the...

Ngày tải lên: 17/03/2014, 21:33

... fighting and dying for At the point where they confront the need to kill the traitor in their midst, one of the teens asks: "what's the difference between us and them," and the teen fascist Jed offers ... @+{1 }In Studies in the Theories of Ideology, John Thompson examines many recent theories of ideology and finds that many of them sever the link between ideology and domination, and therefore ... valorization of nonconformity and individualistic heroism in the new age of entrepreneurial glory A more multi-dimensional reading of the film, however, would have to bring in the dimensions of race...

Ngày tải lên: 23/03/2014, 12:20

... lightly In that it is like marriage; I was going to say that it does not last as long, but with the increase in the length of the average trial and the decrease in the length of the average marriage, ... deeply, as for instance Professor Richard Susskind does in his recent book, The End of Lawyers? Rethinking the Nature of Legal Services3, about the ways in which technology could transform legal ... branch of the state, and educates and informs us all Nothing is perfect of course In the light of events over the past couple of years, only Dr Pangloss would suggest that all is for the best in...

Ngày tải lên: 31/03/2014, 03:20

... Renaissance, the fifteenth century saw the continuation of the fourteenth-century chanson in the formes fixes and the birth of the new genre of the Mass Ordinary cycle In the motet – the genre that ... The Motet in the Age of Du Fay During the lifetime of Guillaume Du Fay (c 1400–1474) the motet underwent a profound transformation Because of the protean nature of the motet during this ... selection In thinking about categories, and their role in creation and recognition, we have been concentrating on the function of the genre inside the mind With Darwin we look as well at the fate of the...

Ngày tải lên: 29/05/2014, 21:55

... existing node The links would show up as a numbered list at the bottom of each page, and the only way of finding information was by browsing the links, starting from the start page The links between ... change the visibility of relationships in an ecology of communities At the level of ecology of communities of practice, the speed of recombination has therefore increased The space of recombination ... proxies for the community These translation mechanisms link existing communities, and therefore they reveal the inner structure of the black boxes in a way that is appropriate for the given interrelationship...

Ngày tải lên: 01/06/2014, 10:08

... What prevents the galaxies from speeding away from one another? The motions of the individual galaxies lead to an estimate of the total mass of the cluster The sum of the masses of the individual ... remnant, the grave marker of an exploded star.8 The light from the explosion reached Earth in the year  The the left, to indicate the size of the object The scale is usually in minutes of arc ... , after the investigation of the gas detection sensors, after the replacement of the ignitors,5 and after the refilling of the propellants, the shuttle again stood bathed in spotlights The second...

Ngày tải lên: 11/06/2014, 10:39

... function, we must take into account the symbolic forms of their information, the source of their information, the quantity and speed of their information, the context in which their information is experienced ... business of the Gospel is driven forward.” Of course, the business of the Gospel may be driven forward in books other than the Bible, as for example in the famous Bay Psalm Book, printed in 1640 ... the photograph presents the world as object; language, the world as idea For even the simplest act of naming a thing is an act of thinking of comparing one thing with others, selecting certain...

Ngày tải lên: 11/06/2014, 12:04

... of cases, although it fail in the minority"; and knowledge in terms of affinity and sympathy, of interest for the entire nature of human being In spite of the fact that it is not systematic in ... anything significant (let alone classic texts), one is already engaged in the business of taking up a stance toward the future in the light of the past Reading, then, is a matter of anticipating ... into an epistemology of the positive sciences; instead of being the handmaiden of theology, it became the servant of the so-called modern sciences During the late nineteenth century and within...

Ngày tải lên: 11/06/2014, 12:52

... extermination of the Tutsis in Rwanda in 1994 But this was not Lemkin’s definition of the term The mass killings of all members of a nation, or the implementation of plans with the intent of mass ... Lemkin During the 1930s, Lemkin lobbied the United Nations’ predecessor, the League of Nations, for passage of international laws against the destruction of a people and its culture Lemkin, in ... foundations of the life of national groups, with the aim of annihilating the groups themselves The objectives of such a plan would be the disintegration of the political and social institutions, of culture,...

Ngày tải lên: 11/06/2014, 13:11

... on the foreign doctors certified for practice in Spain, whether or not in the regional health systems In spite of the wealth of information for the public health system, the total number of doctors, ... supply of health professionals in Spain In Spain there is an intense debate within the medical profession and in society in general about whether to adjust the enrolment of medical students [20], in ... specialists, their full-time equivalents, the demographic pyramid, the ratio for 100 000 inhabitants, the percentage of women, and the percentage of those under 51 years of age Results In the scenario of...

Ngày tải lên: 18/06/2014, 17:20

... the Janiculum, and looked down on the river and the city, and across the Latin plain to the Alban mountain and the long line of hills the last spurs of the Apennines— enclosing the plain to the ... Aeneas finds Evander sacrificing at the Ara maxima of Hercules, of all spots the best starting-point for a walk through the heart of the ancient city To the right was the Aventine, rising to about ... nearest point of the river for the conveyance of that ill-gotten gain to the treasury under the Capitol.[3] Virgil imagines the bank clothed with wood, and in the wood—where afterwards was the Forum...

Ngày tải lên: 28/06/2014, 17:20