appendix should not contain discussion or analysis. [That is‚ the overall limit is three pages + a two page appendix‚ if needed‚ for a total of 5 pages (single spaced‚ minimum 12 font)]. For the most part‚ the background needed to complete the cases is readily available in the text‚ the CPA Canada Handbook‚ IFRS or in companies’ annual reports. The SEDAR web site is an excellent source of annual reports and the notes on accounting practices in these reports provide valuable background material
Premium Debt Financial ratio Finance
the auditor information on the “completeness” of a sale. The aim is to make sure that whatever sales are being recorded is recorded in the correct period. 2. Cooper & Lybrand did indeed made mistakes & errors. First‚ they should have never accepted Goldberg’s offer to contact Woo Wee regarding the confirmation letter. In such a case they should have allowed Goldberg to call Woo Wee but instead taken control of the conversation. AU330.28 makes this clear; the auditor should maintain control
Premium Financial audit Accounts receivable Auditing
Gossip Girls Case Study Synopsis: Four women from a New Hampshire town were fired from their town jobs due to spreading a rumor about the town administrator. From the facts given‚ the administrator was being gossiped about having an affair with another town employee. He complained to the town council‚ who launched an investigation. The council then fired the four women‚ all longtime employees‚ for spreading a rumor and refuses to have anyone of them reinstated. Two of the ladies will never be allowed
Premium Employment Termination of employment
Case Study: A Thai Learner in the Learning Context 1. Introduction The Cambridge Certificate in English Language Teaching to Adults (CELTA)‚ offered by the University of Cambridge (ESOL Examinations)‚ is run in over 120 centers around the world and it is considered by many authorities as the most important form of training in the TELF (Teaching English as a Foreign Language) industry. Between 30th of August and 24th of September 2004 I attended the Cambridge CELTA course at English and Computer
Premium Teaching English as a foreign language United Kingdom English language
MiniCase 2 1. If Blades uses call options to hedge its yen payables‚ should it use the call option with the exercise price of $0.00756 or the call option with the exercise price of $0.00792? Describe the tradeoff. The corporation needs to purchase supplies with foreign currency. To hedge against the possible appreciation of the foreign currency’s value‚ the corporation can purchase a call option. Both options have to pay a premium for the option. The purchase price or exercise price of option
Premium Foreign exchange market Exchange rate Inflation
• Compare the two cases in terms of methods‚ costs (if applicable)‚ and effectiveness of the outcomes (3 points). Both cases are a form of an alert identification subsystem belonging to the parent HELP System. Furthermore‚ both cases did not explicitly state vocabulary and ontology used. However‚ I can infer based on my knowledge in the field now that diseases‚ diagnoses‚ laboratory and procedures follow ICD 10‚ SNOMED‚ LOINC and CPT ontology for coding and that interoperability is achieved by
Premium Medicine Health care Patient
Toyota’s European Operating Exposure • It was January 2002‚ and Toyota Motor Europe Manufacturing (TMEM) had a problem – Mr. Toyoda Shuhei‚ the new President of TMEM was on his way to Toyota Motor Company’s (Japan) corporate offices outside Tokyo to explain the continuing losses of European manufacturing and sales operations – The CEO of Toyota Motor Company‚ Mr. Hiroshi Okuda‚ was expecting a proposal from Mr. Shuhei to reduce and eventually eliminate the European losses. The situation was intense
Premium Japan United Kingdom Euro
Case 07-2: Western Aluminum Introduction Western Aluminum‚ INC expanded its operations through the acquisition of Smelter. By the end of 2007‚ Smelter is projected to produce 30% of Western Aluminum’s inventory. Western Aluminum evaluated its current practices in comparison to Smelters current FIFO Inventory management system and issued a proposal to change their inventory valuation method from LIFO to FIFO. Factors to Consider Western Aluminum addressed multiple topics to validate their
Premium FIFO and LIFO accounting Balance sheet Inventory
permitted to work next to each other. Both employees and the Union representing them filed charges of discrimination. The EEOC determined that there was reasonable cause of discrimination; violating Title VII of the Civil Rights Act of 1964. The case ended up in the federal district court. The court granted motion for summary judgment. ISSUE: Does this rule violate Title VII? DECISION: No. The court reversed and remanded their decision. REASONING: The court did not find that there
Premium United States Racism Employment
Staffing Report One Table of Contents 1. Forecast of Labor 2. Markov Analysis Information 3. Demographic Categories 4. Promotion Practices 5. Organizational Memo Forecast of Labor: MGT Consulting gathered information from the previous year (2010) and used a Markov analysis to generate a plan of action for the employment needs for Tanglewood in 2011. The Washington market is very stable for Tanglewood and we decided that the current workforce will be sufficient for the 2011 forecast
Premium Management Employment Affirmative action