1a. Disclosure controls is the performance to ensure that information required to be disclosed in periodic reports filed under the Exchange Act is recorded‚ processed‚ summarized and reported within the time periods specified by the Securities and Exchange Commission’s rules and forms and such information is accumulated and communicated to management as appropriate to allow for timely decisions regarding required disclosure. Disclosure controls are important because it reduces the risk of the
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PROJECT DESCRIPTION Evaluation Systems and Systems Evaluation: Building Capacity and Tools for Enhancing STEM Education Evaluation This research is designed to enhance the capability of the field of evaluation to develop more effective evaluation systems and to conduct more rigorous systems evaluation. By evaluation system we mean the comprehensive and integrated set of capabilities‚ resources‚ activities and support mechanisms for conducting evaluation work. By systems evaluation‚ we mean the assessment
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Journal of Accounting – Business & Management 13 (2006) 39-68 Evaluation of The Effectiveness of Control Systems in Computerized Accounting Information Systems: An Empirical Research Applied on Jordanian Banking Sector Talal H. Hayale* Husam A. Abu Khadra† Abstract The objective of this study is to evaluate the level of Control Systems effectiveness in Computerized Accounting Information Systems (CAIS) that is implemented in the Jordanian banking sector to preserve confidentiality‚ integrity
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of your school‚ your students and your community. What is an evaluation plan? An evaluation plan is a short summary of what needs to be evaluated‚ what information needs to be collected‚ and how you are intending to collect this information. An evaluation plan is much easier to develop if you have a clearly defined goals‚ objectives and strategies‚ as they act like the foundation for the evaluation. Why have one? An evaluation plan can help you to: • make clear what you want to evaluate
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(ed) The Routledge Companion to Fair Value and Financial Reporting‚ London: Routledge‚ pp. 46-67. Brunnermeier‚ Markus K.‚ and Lasse H Cairns‚ D. (2006). The Use of Fair Value in IFRS. Accounting in Europe‚ 3: 5-22. Chea‚ A Daske‚ H.‚ L. Hail‚ C. Leuz and R. Verdi. (2008). Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences. Journal of Accounting Research‚ 46‚ pp. 1085-1142. Dunn‚ J. (2010). Financial Reporting and Analysis. s. l.: John Wiley and Sons Ltd Publication
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Vol. 3‚ No. 12 International Journal of Business and Management Corporate Environmental Reporting: An EmergingIssue in the Corporate World Alok Kumar Pramanik Department of Commerce‚ Bhatter College P.O. – Dantan‚ Pin 721426‚ Dist. – Paschim Medinipur (West Bengal) Tel: 32-2925-3481 Email: alokdantan@sify.com Nikhil Chandra Shil‚ ACMA (Corresponding Author) Department of Business Administration‚ East West University 43‚ Mohakhali C/A‚ Dhaka 1212‚ Bangladesh Tel: 18-1928-9589 (M) Email:
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Rivera-Torres 1 Rafael A. Rivera-Torres ACCT 301.001 Mr. J. Eason March 6‚ 2014 Financial Reporting Research A. What were the cash and cash equivalents reported by Coca-Cola and PepsiCo at the end of 2011? What does each company classify as cash equivalents? 1. The only cash/cash equivalents Coca-Cola reported was their Operating Cash. The Company reported $9‚474(in millions) as Cash in their Selected Financial Data‚ Year Ended Dec. 31‚ 2011. 2. PepsiCo reported investments with original
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Assessing the Development of Voluntary Internet Financial Reporting and Disclosure in Egypt A Thesis submitted for the Degree of Doctor of Philosophy By Doaa Abd El Rehim Mohamed Aly BSc in Accounting MSc in Financial Accounting Department of Accounting and Finance Hull Business School 2008 To My Mum Acknowledgement I would like to express my sincere thanks and great respect to those who helped and encouraged me towards the completion of this research. I wish to give special thanks and to
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paper presented at the SCESCAL XI Zomba: Malawi Library Assoiation‚ p 12. Enrado‚ P. (2000). Staff and patient‚ Room and Resource scheduling systems. Health- care IT news‚ e-connection 13. Farbey‚ B.‚ Land‚ F.‚ Targett‚ D. (1999). Moving IS Evaluation Forward: Learning Themes and Research Issues.Journal of Strategic Information Systems 14. Frielink‚ A.B.‚ (1974). Economics of Proceedings of the IBI-ICC International Sym- posium. Mainz‚ September 16-20‚ North Holland Publishing Company‚ Armsterdam
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1. Is this an example of fraudulent financial reporting or misappropriation of assets In this case‚ it is misappropriation of assets because the fraud is the consequence of the employee theft. As it is stated in the case “manager at Aspen store was stealing payments by customers on accounts. That’s why subledger was out of balance with the GL. To cover it up‚ the manager debited the sales account‚ which was why the gross margins didn’t make sense.” 2. What created an opportunity to commit the fraud
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