Introduction Auditing is an independent‚ objective assurance & consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic‚ disciplined approach to evaluate and improve the effectiveness of risk management‚ control and governance processes. Auditing is globally recognized. It is counter check to accounting data so that any error‚ mistake or fraud can be easily detected through the technique
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Judy Jones - beauty‚ devil‚ or victim? “Winter Dreams”‚ one of the greatest works of F. Scott Fitzgerald‚ has successfully depicted the downside of the so-called American Dream in his time. The story described the frustration of people who had defined their happiness as material success. Beside the protagonist Dexter Green‚ there was another character that made readers preoccupied with conflicting ideas after reading the story. She was Judy Jones‚ the center of Dexter’s winter dreams. In
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three different religions. My man Friday was a Protestant‚ his father was a Pagan and a cannibal. And the Spaniard was a papist. However‚ I allowed liberty of conscience throughout my dominions. But this is by the way." -Robinson here start to talk about how he’s very comfortable and happy of his island and his people that they allowed their lives to him‚ and mention that he allowed liberty of conscience throughout his dominions. "religious freedom" Chapter: 27 Page: 220-221 "He told me they were
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Sears Vs. Walmart Financial Performance Comparison Profit Margin Profit Margin‚ Sears Co. | | 1997 | | 1996 | | 1995 | Net income | 1‚188 | -6.53% | 1‚271 | -29.43% | 1‚801 | Total revenues | 36‚371 | 7.76% | 33‚751 | 8.41% | 31‚133 | Profit Margin | 3.27% | | 3.77% | | 5.78% | This Profit Margin ratio is acceptable‚ though not high. The result means that for each dollar of sales at Sears Co.‚ the company earns only 3.27 cents in 1997‚ compared to 3.77 cents and 5.78 cents in 1996 and 1995 respectively
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What Motivates You! There was a time where employees were known as just another input into the production of goods and services. What possibly changed the way of thinking about employees was research‚ referred to as the Hawthorne Studies‚ conducted by Elton Mayo. This study found employees are not motivated solely by money and employee behavior is linked to their attitudes (Dickson‚ 1973). Why is motivation so important in the work force and what should be done? Motivated employees
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ELIJAH MOSS PROFESSOR LEONARD JUNE 12‚ 2013 In the 1991 comedy‚ What About Bob? Bill Murray portrays a peculiar and anxious man that is isolated by his multiple phobias and excessive dependence on therapists. Bob Wiley’s (Bill Murray’s character) fears range from germs to fear of having a heart attack or his bladder explode spontaneously. He will pretend to have Tourette syndrome‚ shouting strange but inappropriate and vulgar combinations of words just to assure himself he does not
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Ratio Analysis Ratio Analysis is a form of Financial Statement Analysis that is used to obtain a quick indication of a firm’s financial performance in several key areas. The ratios are categorized as Short-term Solvency Ratios‚ Debt Management Ratios‚ Asset Management Ratios‚ Profitability Ratios‚ and Market Value Ratios. Ratio Analysis as a tool possesses several important features. The data‚ which are provided by financial statements‚ are readily available. The computation of ratios facilitates
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Liquidity Ratios 2012 2011 Current Ratio 20‚025/24‚025=0.83 17‚003/27‚075=0.63 Quick Ratio (7‚138+10‚744)/24‚025=0.74 (6‚252+9‚259)/27‚075=0.57 Activity Ratios Receivable Turnover 46‚417/((10‚744+9‚259)/2)=4.6 45‚884/((9‚259+8‚784)/2)=5.1 Inventory Turnover 31‚546/((486+537)/2)=61.7 30‚814/((537+433)/2)=63.5 Profitability Ratios Rate of Return on Assets 7‚003/((139‚576+151‚220)/2)=4.8% 7‚870/((151‚220+156‚985)/2)=5.1% Rate of Return on (7‚003-56)/((78
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Intake 50 Dam Thi Thu Quynh CQ502184 Advanced program Intake 50 Question 1: What impresses you about this company? What accounts for Wal-Mart’s success over the past 25+ years? Is it a great strategy‚ superb strategy implementation and execution‚ or great leadership? What aspects of Wal-Mart do you find unimpressive? In my opinion‚ there are at least 3 things that I should be impressed about Wal-Mart. * No match rivals: In early 1990‚ Wal-Mart tested selling grocery‚ food as well
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INTERPRETATION OF FINANCIAL STATEMENTS Ways of interpreting financial statements - Using individual items contained in financial statement. - Using ratios computed from items contained in Financial Statement (Ratio analysis) Reasons for interpreting accounts Accounts have to be analyzed and interpreted for the following logical points (1) Evaluation of the trading performance of a firm in order to have a measure of the quality of management running it. (2) Appraisal and monitoring
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