to serve as an aid‚ to improve their qualities in different aspects‚ and to be aware of their shortcomings; second‚ for the students‚ to communicate their views regarding the qualities that review centers should possess. The results indicated that CPA Review School of the Philippines (CPAR) is the students’ preferred accountancy review center in Metro Manila. The result also indicated that the top five (5) qualities that review centers should possess are teaching strategies‚ passing rate‚ faculty
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Becoming a CPA Accounting is the study of how businesses track their income. Identify business goals and activities; describe the role of accounting in making informed decisions‚ the uses and organization of financial performance over an accounting cycle. Accountants engage in a wide variety of activities besides preparing financial statements. They spend a lot of time learning how to make the business profitable. Therefore‚ an accountant is perfectly positioned to become a Chief Financial
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A central core in any cultural are its values. Values are independent standards where it is determined the differences of right and wrong‚ good and bad objectives. There are usually some shared values among all cultures; the contrast is the account of different perceptions between different cultures. Asian values have shown to be inter-related in that they view the individual belonging to a larger group or extended family with an expected well being of the group as a whole. To contrast this against
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1. If a CPA recklessly departs from the standards of due care when conducting an audit‚ she or he will be liable to unknown third parties based on a. strict liability c. negligence b. gross negligence d. breach of contract 2. Under the common law‚ which of the following statements most accurately reflects the liability of a CPA who fraudulently gives an opinion on an audit of a client’s financial statements? c. The CPA is liable only to third parties in privity of contract
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The online (non-traditional) student is often challenged with issues that the traditional (campus-based) student is not; also‚ the online instructor does not realize the constraints placed upon the online student. Online students are a diverse group of learners from a variety of socioeconomic backgrounds. Rovai (2002) stated certain characteristics could affect student persistence. An example of this is minority students feeling isolated in online courses. Online learners are also
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“It has been suggested that‚ even though non-traditional students are more apt to work full time‚ these students are not affected by working‚ commuting‚ or time limitations because they have more experience at time management” (Lundberg‚ 2003). Working forty hours a week and being a full-time mom I know all too well about having to time manage everything. Already being in the field of work‚ I know the importance of deadlines and time management. Taking away extracurricular activities and applying
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productive citizens in our nation. Watching parents take a home from a traditional family lifestyle to a "broken" home by getting a divorce is very devastating to a child’s mental well-being. As Judith Seltzer notes‚ "Recent reviews summarize evidence that children are emotionally distressed by parents’ separation. Young children‚ especially‚ are depressed and anxious‚ and they feel torn by loyalties to both parents" (283). While some researchers believe "[p]arental divorce is associated with substantial
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WHAT IS AREA 51…. Introduction Area 51 is a military base‚ and a remote detachment of Edwards Air Force Base. It is located in the southern portion of Nevada in the western United States‚ 83 miles (133 km) north-northwest of Las Vegas. Situated at its center‚ on the southern shore of Groom Lake‚ is a large military airfield. The base’s primary purpose is undetermined; however‚ based on historical evidence‚ it appears to support development
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trying to do multiple roles can cause adult learners less time to participate in on campus social life and time for studying (Ross-Gordon‚ 2011). The diversity of colleges now brings a different atmosphere to the campus. Majority of enrolled students in the past was students fresh out of high-school. Students who attend college now are a mixture of young and older adults. The fact that colleges have to recognize the climate change‚ they will have to accommodate adult learners who have other responsibilities
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This exam covers general legal knowledge relating to the business environment‚ a basic knowledge of the law of contracts‚ and an understanding of the responsibilities and risks that arise in business‚ with particular regard to the law relating to corporate entities. Topics: 1. Sources of law 1.1 Identify the sources of different types of law 1.2 Identify the features of the different legal systems 1.2.1 Common law 1.2.2 Civil law 1.2.3 Sharia law 2. Common law and legislation: precedent
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