From Novice to Expert Patricia E. Benner This page was last updated on September 16‚ 2011 Introduction •Dr Patricia Benner introduced the concept that expert nurses develop skills and understanding of patient care over time through a sound educational base as well as a multitude of experiences. •She proposed that one could gain knowledge and skills ("knowing how") without ever learning the theory ("knowing that"). •She further explains that the development of knowledge in applied
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Smart grid is an electricity network type which integrates digital communication features to the service. Generally it provides central energy management to both parties of the electricity network‚ it enables • Consumers to monitor their utilization‚ costs and provide recommendations on usage habits. • Micro-stations to manage and monitor their input to electricity network • Providing remote monitoring micro-stations input to electricity network from • Power distributors to manage their grid much
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The Demand for Audit and Other Assurance Services O ssu a S s Chapter 1 ©2012 Prentice Hall Business Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley Arens/Elder/Beasley 1-1 SarbanesSarbanes-Oxley Act Enron WorldCom The Act established the Public Company Accounting Oversight Board. It also requires auditors to report on the effectiveness of internal control over financial reporting. ©2012 Prentice Hall Business Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley Arens/Elder/Beasley 1-2
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of a particular stock. An Army official accesses and coordinates computer resources on three different military networks to formulate a battle strategy. All of these scenarios have one thing in common: They rely on a concept called grid computing. Clusters And Grid A computer cluster is a group of linked computers‚ working together closely so that in many respects they form a single computer. The components of a cluster are commonly‚ but not always‚ connected to each other through fast local
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Healthcare Industry Overview Grid University of Phoenix Susie Hughes HCS 235 August 1‚ 2011 Ms. Frutchey Healthcare Industry Overview Grid Complete the Health Care Industry Overview Grid that is located below. There are many areas within the health care that are options for career placement or advancement. Research different fields within the industry‚ such as pharmaceutical/drug‚ health information systems‚ and long-term care/gerontology‚ and
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Northern & Eastern grids collapse: Biggest power failure in India Power Grid Corp India Ltd sources said that the Tuesday’s collapse is the most severe ever in the country. "Grid incident occured at 1300hrs effecting the Northern‚ Eastern & North Eastern Grid. System under restoration‚" Eastern Regional Load despatch Centres said. Central Electricity Authority officials have said that the collapse of three grids is unprecedented. "May take over a day to recover. Three grids - Northern‚ North
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Interim An audit which conducted in between the two annual audits with a view to find out interim profits to enable the company to declare an interim dividend is known as Interim Audit. It is a kind of audit which is conducted between the two periodical or balance sheet audits. Objectives Of Interim Audit 1. To know profit or loss of interim period. 2. To distribute interim dividend. 3. To get loan on the basis of interim account. 4. To get information about the financial position
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which exceeds materiality of $50‚000. c. The auditor should either propose an audit adjustment so that the unadjusted statement amount is less than materiality‚ and/or perform more testing to obtain a better estimate of the population misstatements. The additional testing will likely focus on receivables and inventory because they have the largest estimated misstatements. 9-28 a. The following terms are audit planning decisions requiring professional judgment: Preliminary judgment about materiality
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Fundamental concepts of f/s audit Materiality misstatement of accounting information. is a matter of professional judgment Audit risk The auditor expresses an inappropriate audit opinion when the financial statements are materially misstated‚ Evidence (more than “per discussion with client) Major phrases of audit: Client acceptance/continuance; Preliminary engagement activities; Establish materiality and assess risks; Plan the audit ;Consider and audit internal control; Audit business processes and
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Accounting Education: an international journal Vol. 20‚ No. 2‚ 203– 222‚ April 2011 Adding Value to Audit Education through ‘Living’ Cases JULIE DRAKE University of Huddersfield‚ UK Received: November 2009 Revised: July 2010 Accepted: September 2010 ABSTRACT This paper seeks to address the perceived failure of university teaching to foster critical understanding of audit practice and to identify a potential remedy. It contributes to the debate (Maltby‚ 2001‚ “Second thoughts about ‘Cases in
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