treatment of textile wastes

fraud and errors in auditing financial statements

Ngày tải lên : 13/03/2014, 14:20

... Manifestation of this form of fraud was embezzlement of property By 20th century, rapid development of the world’s economy, especially the importance of securities market – a most effective channel of capital ... of the world’s financial market, lead to many new forms of fraud which are made by some members in board of Directors of among staffs - Page - At the end of the 20th century, the bankruptcy of ... recorded decrease of costs Recording decrease of costs are often made through capitalization of cost, not full depreciation of provisions, especially provisions for devaluation of financial investment,...

55
605
1

EMERGING PRACTICE ISSUES REGARDING ThE USE o f EXTERNAL CoNfIRMATIoNS IN A N AUDIT o f fINANCIAL STATEMENTS docx

Ngày tải lên : 23/03/2014, 02:20

... (discussed further on page of this alert), or impose a duty of care in excess of what professional standards otherwise require Auditors may need to consider the effects of these restrictions on ... audit or law firm in the offshore jurisdiction to confirm the existence of the entity holding the funds (through corporate registers or the existence of a legitimate office (especially if the ... example, when requesting confirmation of the existence of liquid funds and investments held by the entity in an offshore jurisdiction In such a case, as part of maintaining control over the confirmation...

7
372
0

explain differences of use of financial statements in accountancy and finance

Ngày tải lên : 12/07/2014, 14:20

... Structure of presentation • Definition of Financial statements oBalance sheet oIncome statement oStatement of retained earnings oStatement of cash flows • Differences of use of Financial statements ... statement Statement of Retained Earnings Statement of Cash Flows Balance sheet Definition: a balance sheet or statement of financial position is a summary of the financial balances of a sole proprietorship, ... interpretation of financial statements => To collect and present financial information of a company Goal To see how the company is performing System of determination Based on accrual system: of funds...

21
687
0

Auditing Sales and Collection cycle in the auditing financial statements in AVINA – IAFC

Ngày tải lên : 22/07/2015, 13:45

... account receivables Gross profit margin is a profitability ratio that measures how much of every dollar of revenues is left over after paying cost of goods sold (COGS) Gross profit margin is calculated ... an accurate assessment of the situation in the sales and collection cycle • Test of details Table 1.7.2.3 Test of details of of sales transactions Assertion Validity Test of details Sampling some ... whole ofenterprise to assess the effectiveness of business operations of customers Auditors consider the rationality between the number of goods sold in the period with the actual capacity of machines...

70
463
1

summary of doctoral thesis research on factors affecting audit quality of financial statements of listed companies in the vietnamese stock market

Ngày tải lên : 25/12/2015, 17:21

... of the financial statements of the listed 1.3 Factors affecting audit quality of financial reports of listed companies companies 1.2.1.2 Classification of audit 1.3.1 Users of audit quality of ... quality of financial reports of listed companies in the Vietnamese stock 3.2 Analyzing results of impact level of factors to audit quality of market: groups of external factors; groups of factors ... relating to auditors 12 The fifth factor of Compliance of ethical standards: High level of The first factor of Level of an industry expertise: With the compliance of ethical standards from auditors/auditor...

12
392
0

Circuit theory of finance and the role of incentives in financial sector reform

Ngày tải lên : 24/10/2012, 09:33

... efficiently, the reputational capital of an agent must equal the present value of the stream of future profits, or franchise value, of her business The concept of reputational capital is meaningful ... institutions on the basis of the implicit guarantee of (perceived) unlimited solvency of the public sector Also, the large share of public spending on aggregate output stabilizes the flow of funds that firms ... deposit rates, restrict pay of officers, suspension of payment on subordinated debt, restricting certain other activities, initiation of resolution process, and initiation of receivership/conservatorship...

55
665
0

How group work is used in speaking lesson of the first year major students of english at viet nam university of commerce

Ngày tải lên : 07/11/2012, 14:50

... former, 83.3% of the teacher often grouped students of the same sex while only 20% of the students chose it and for the latter, group students of different sexes was the choice of 80% of the students ... And most of the teachers (83.3%) often grouped students of the same sex while 16.6% grouped students of different sexes Concerning students’ English proficiency, 83.3 % favored students of different ... different or mixed proficiency while 16.6 % favored students of the same proficiency Only 16.6% decided to group students of different interests 33.3% of the teachers adopted other way of grouping students...

42
1.9K
4

An investigation into the style of the english language used in advertising slogans issued by some world - famous airlines

Ngày tải lên : 07/11/2012, 14:54

... transmission of information aiming at the public or a certain group of people Because of the non-personal features of advertising, the dissemination and operation of it should be restricted by the law of ... he is being thought of and taken care of and he is the center point of the producers You’ll love the way we fly –Delta Air Lines Sincerely yours, Aeroflot -Aeroflot The use of first person addresser ... a limit of the range of possible interpretations, and on the other hand, a supporter of the intended interpretation He states as follows: “The use of linguistic form identifies a range of meanings...

45
1.4K
10

Evaluation of institutional method used in teaching of english in secondary schools of Haripur District

Ngày tải lên : 10/04/2013, 10:37

... 1-3 I 1.1 Background of the Study 1.2 Statement of the Problem 1.3 Objectives of the Study 1.4 Significance of the Study 1.5 Hypothesis 1.6 Delimitation of the Study II REVIEW OF RELATED LITERATURE ... are the objectives of the study To evaluate the effectiveness of teaching of English at secondary level To determine the extent of availability of instructional aids in teaching of English To identity/explore ... FACTOR In view of the nature and range of the subject, it should be obvious that no generalized discussion of the qualifications of the foreign language teacher is profitable The type of instructor,...

69
587
0

Writing techniques used in classroom

Ngày tải lên : 03/06/2013, 01:26

... are underlined Under the sentence, there is a list of words Some of these words can replace the underlined word Some of them cannot because of the grammar The students must circle the words which ... …………………an elementary school for lack of finance f Tom refused (give) ………………………me his address The teacher gives a list of sentences with gaps, and a list of words The teacher asks the students ... ……………………………… of his hostess i We like the ……………………………atmosphere of our home in the evening j I appreciate his dancing ……………………………at the party last night The teacher gives a list of sentences...

19
631
1

Foreign Words Used In English

Ngày tải lên : 02/07/2013, 01:25

... than in the confines of a museum.” in vino veritas (in vee'no vare'i-toss) [Lat.]: in wine there is truth “By the end of the party, several of the guests had made a good deal of their private lives ... the voice of the people “My sentiments echo those of the vox populi.” Wanderjahr2 (vahn'der-yahr) [Ger.]: a year or period of travel, especially following one's schooling “The trio took off on their ... of physical pleasure and self-indulgence “My vacation this year is going to be two uninterrupted weeks of dolce vita.” doppelgänger (dop'pul-gang-ur) [Ger.]: a ghostly double or counterpart of...

5
443
0

AN INVESTIGATION INTO THE SENTENCE PATTERNS USED IN TRAVEL ADVERTISEMENTS ON ENGLISH AND VIETNAMESE WEBSITES

Ngày tải lên : 07/09/2013, 14:03

... background of the study It mentions the rationale, aims of the study, the research methods, scope of the study and the process of research The development part of the thesis consists of three chapters: ... shortage of time and within the limitation of an M.A thesis, the study only focuses on the analysis and comparison of 10 travel advertisements in each language Design of the study The introduction of ... the study of what kinds of sentences are presented in the mass media – websites Aims of the study In this thesis, the hypothesis and the research questions are: - What are the features of travel...

45
906
4

Color Atlas of Pharmacology (Part 14): Drugs used in Hyperlipoproteinemias

Ngày tải lên : 18/10/2013, 00:15

... mobilization of edema Unwanted effects of sulfonamidetype diuretics: (a) hypokalemia is a consequence of excessive K+ loss in the terminal segments of the distal tubules where increased amounts of Na+ ... segments of the nephron The intracellular concentration of Na+ is significantly below that in primary urine This concentration gradient is the driving force for entry of Na+ into the cytosol of tubular ... towards the interior of tubule cells means a reduced driving force for Na+ influx The result of osmotic diuresis is a large volume of dilute urine Indications: prophylaxis of renal hypovolemic...

12
509
0

Vocabulary List 5 - Foreign Language Terms Used in English

Ngày tải lên : 25/10/2013, 17:20

... the meaning of the words in the group 32 naïve Naïve means simple and innocent, the opposite of the meaning of the words in the group 33 bourgeois Bourgeois means characteristics of the middle ... a ; it was irrelevant to what the admissions of cer had asked We arranged that if we got lost, we would in the lobby of the hotel On the ﬁrst day of class, he wrote a about his house to practice ... answer section at the end of this chapter for an explanation of the clues Insert the correct word from Vocabulary List into the following sentences After taking care of my brother, who had been...

14
510
0

FOCUS ON - phrasal verbs used in compound nouns

Ngày tải lên : 01/11/2013, 12:20

... this time of the morn in a Infinitive present tense -ing form past tense past participle cut off & cuts off cutting off cut off cut off cut off cut off p.v When you completely remove part of something ... or pair of scissors, you cut it off He cut off a piece of cheese so that I could taste it One of the kings of England had his head cut off cut off p.v When you stop the supply or flow of something, ... earthquake, and now we're cut off Infinitive present tense -ing form past tense past participle drop off & drops off dropping off dropped off dropped off drop off drop off p.v When you take things...

20
673
1

phrasal verbs used in compound nouns

Ngày tải lên : 01/11/2013, 15:20

... this time of the morn in a Infinitive present tense -ing form past tense past participle cut off & cuts off cutting off cut off cut off cut off cut off p.v When you completely remove part of something ... or pair of scissors, you cut it off He cut off a piece of cheese so that I could taste it One of the kings of England had his head cut off cut off p.v When you stop the supply or flow of something, ... earthquake, and now we're cut off Infinitive present tense -ing form past tense past participle drop off & drops off dropping off dropped off dropped off drop off drop off p.v When you take things...

13
577
2

A study of the linguistic features of saying verbs used in political documents in english and vietnamese

Ngày tải lên : 26/11/2013, 13:19

... process of saying these verbs of directing are realized in Table 4.17: Realization of Verbs of Declaring SAYER We the formula: V.De declare anew Tôi kêu g i RECIPIENT of sole prerogative of a chosen ... Features of Verbs of Declaring ask someone out invite someone out on a date Table 4.16: Verbs of Declaring Meanwhile “urge” means try earnestly or persistently to English Verbs of Vietnamese Verbs of ... someone to continue or succeed Table 4.11: Verbs of Directing English Verbs of Directing Vietnamese Verbs of Directing In the process of saying these verbs of declaring are realized in the formula:...

13
829
3