Ancher Public Trading TO: Board of Directors FROM: Learning Team A consultants DATE: August 22‚ 2005 SUBJECT: Sarbanes-Oxley recommendations As consultants for Ancher Public Trading (APT)‚ Learning Team A would like to discuss the implications of the Sarbanes-Oxley (SOX) legislation. This memorandum provides a brief history of SOX¡¦s creation‚ explains the relationship amongst the FASB‚ SEC and PCAOB‚ describes the pros and cons of SOX‚ assesses the impacts of SOX‚ and lists ethical considerations
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RUNNING HEAD: RISK Risk and Return Tradeoff Memo The process of portfolio construction can be quite complex. Analysts go through reams of statistics – past performance‚ future potential‚ and industry knowledge and rely on personal insights into the market to arrive at the final list (UOP‚ 2009). Every investor aims to maximize returns while minimizing risk. Individual securities must be evaluated not only on the risk-return trade-off in isolation but also on their contribution to the
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EXECUTIVE SUMMARY OBJECTIVES OF THE AUDIT ENGAGEMENT The objectives for the audit engagement are as follows: * to act as auditors of Ayala Land‚ Inc. and to express an opinion its consolidated financial statements in accordance with the requirements of the prescribed financial reporting framework; * to highlight key issues that have been of relevance in the forming of our audit opinions; * to serve as a framework for the audit; * to ensure that an effective and efficient
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Quality Initiatives Aiming for 120% product quality “We have to aim for 120% product quality. If 99% of the products we make are perfect‚ that would seem like a pretty good record. However‚ the customers who become the owners of the remaining 1% will surely consider their products 100% defective. It is unacceptable that even one customer in a thousand–even one customer in ten thousand–should receive a defective product. That’s why we have to aim for 120%.” When founder Soichiro Honda said this
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TO: President Steve Corder‚ Big Oil Company FROM: Accounting Research DATE: August 19‚ 2013 SUBJECT: Client Understanding CC: John Doe‚ Supervisor This memo is issued to offer some understanding on the information requested for the analysis of work papers. The memo will define particular areas of review. The memo will also answer any questions you have concerning the analysis of the work papers regarding adjusting lower cost of market inventory on valuation; capitalizing interest
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to plan a budget‚ organize the staff‚ administrate‚ and put long-term strategies. With this‚ the city manager should be able to create a policy to eliminate the city’s deficit‚ and correct some of the imperfections our city is suffering from2. 3- Good administrator. The city manager has to be fully aware of the public and governmental work and policies. He/she has to make sure that the directives are being followed by the staff‚ and should keep an open eye over the activities in all the departments
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life by giving knowledge to us. It has many qualities as they play an important role in making the nation by giving the knowledge to all the youth. Teachers teach in school‚ colleges‚ universities and even the part time academies. The teacher has the basic rule in the polishing of the youth of the country. Good teacher has many good qualities so it can prove itself to contribute in the making of young children well to acquiring knowledge. The good qualities of a teacher as follows: The teacher
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The House of Quality by John R. Hauser and Don Clausing Harvard Business Review Reprint 88307 Design is a team effort‚ but how do marketing and engineering talk to each other? The House of Quality by John R. Hauser and Don Clausing Digital Equipment‚ Hewlett-Packard‚ AT&T‚ and ITT are getting started with it. Ford and General Motors use it – at Ford alone there are more than 50 applications. The “house of quality‚” the basic design tool of the management approach known as
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INTERNAL RESEARCH MEMO Date: September 12‚ 2014 Preparer: ABC Reviewer: Jack Client: Ann RE: Dependency Exemption Facts: Ann and Jeff Burns divorced in 2011 when their daughter Kim was three and Ann filed an agreement that allowed Jeff to take a dependency exemption for Kim as long as he continued to provide child support payments. Last year Ann wished to take the dependency exemption for two reasons. First‚ she has provided more than half of the cost of raising Kim. Second‚ the agreement
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to maintain a level of quality. Especially for the businesses engaged in export business has to sustain a high level of quality to ensure better business globally. Generally quality control standards for export are set strictly‚ as this business is also holds the prestige of the country‚ whose company is doing the export. Export houses earn foreign exchange for the country‚ so it becomes mandatory to have good quality control of their products. In the garment industry quality control is practiced right
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