Among performance audits, the number and complexity of the planning issues can be even
greater. The methodology for assessing the operating efficiency of an entity will be quite
different from that for attempting to measure the effectiveness of a programme in achieving
its stated objectives. These two kinds of audits involve collecting and analysing different
kinds of data from different sources.
We present a generative model of template-ﬁlling in which coreference resolution and role assignment are jointly determined. Underlying template roles ﬁrst generate abstract entities, which in turn generate concrete textual mentions. On the standard corporate acquisitions dataset, joint resolution in our entity-level model reduces error over a mention-level discriminative approach by up to 20%.
Chapter objectives: Discuss the purpose and roles of NPOs, evaluate SOX and its potential application to private companies and NPOs, present the corporate governance principles, mechanisms, and functions found in public companies in a comparable structure for use in private companies and NPOs, elaborate on the duties of the audit committee of NPOs, reiterate the importance of an effective internal control structure for entities of all types and sizes.
To understand an entity’s internal control, the auditor will evaluate the design and implementation of a control.
The auditor's primary consideration is whether, and how, a specific control prevents, or detects and corrects, material misstatements in classes of transactions, account balances or disclosures.
The heaviest emphasis by auditors is on controls over classes of transactions rather than account balances or disclosures
A business owned by a single individual.
Owner maintains title to the firm’s assets.
Owner has unlimited liability.
Similar to a sole proprietorship, except that there are two or more owners.
All partners have unlimited liability.
2b) Limited Partnership
Consists of one or more general partners, who have unlimited liability, and
One or more limited partners (investors) whose liability is limited to the amount of their investment in the business.
Disaster recovery back-up tapes or other media should be kept solely as a security precaution and are not intended to serve as a records retention tool. In the case of disaster, the back-up would be used to restore lost records. Agency records that have not met their retention should not be disposed of on the basis of the existence of a back-up.
If, for any reason (for instance, a disaster erases e-mails on an agency server), the only existing copy of an item that has not met its retention period is on a back-up tape or other medium, the agency must...
To make sure that forming a corporation
is the best legal and tax approach for
your business, this chapter compares
the corporation to other small business legal
structures, such as the sole proprietorship, the
partnership, and the popular limited liability
company. A corporation, like a limited liability
company, protects your personal assets from
business creditors. But the corporation stands
apart from all other business forms due to its
built-in organizational structure and unique
access to investment sources and capital markets.
As consumers increasingly value environmental resources they are prepared to pay for them
premium prices (Pigram,1996; Archer,1996; Thomas, 1992; Garrod and Willis, 1992; Laarman, and
Gregersen, 1996). Hence, local resources become a central asset for destinations and tourism
suppliers and their sustainability a core function of tourism marketing. Middleton and Hawkins
The reporting entity concept was adopted by the
accounting profession in June 1992 in an attempt to
reduce the reporting requirements imposed on
certain entities by the application of Accounting
Standards. Under this concept, “reporting entities”
are required to prepare a financial report in
compliance with all Accounting Standards and
Urgent Issues Group Consensus Views (referred to
as general purpose financial reports (GPFRs)).
While many HIV-infected individuals do not wish to have children, others desire children despite their
infected status. The desire and intent to have children among HIV-infected individuals may increase
because of improved quality of life and survival following commencement of anti-retroviral treatment. In
developing countries such as South Africa, where the largest number of people living with HIV/AIDS
worldwide reside, specific government reproductive health policy and service provision for HIV-infected
individuals is underdeveloped.
Midwives’ unique contribution to public health is that they work
with women and their partners and families throughout pregnancy,
birth and the postnatal period to provide safe, holistic care. For
optimum effect, midwifery needs to be ﬁrmly rooted in the
community where women and their partners live their lives.
Even if an entity otherwise holds a “substantial
position” in swaps, it would not qualify as a major swap
participant if those positions are held for “hedging or
mitigating commercial risk,” among other exceptions.
However, the proposed deﬁ nition of “hedging or mitigat-
ing commercial risk” would exclude swap positions held
for speculative purposes.
21 As most private funds would
presumably be deemed to be holding their swap positions
for speculative purposes, that exclusion is unlikely to
apply to them.
In our experiments, 42 MICAz nodes were used.
The experimentswere conductedwith multiple randomly
generated layouts under two different scenarios: (i) an
open parking lot, and (ii) an indoor ofﬁce. In each sce-
nario, two types of experiments were conducted: Fixed
Single Sender and Round Robin Sender. In the Fixed
Single Sender experiment, the sender was placed in the
center of the topology, while the other 41 nodes were
randomly deployed as receivers. The sender broadcasted
a packet in every 200ms. Each packet was identiﬁed by
a sequence number.
This is because the evidence is clear that open trade and investment, underpinned by
an effective framework of rules, delivers the best results for both developed and
developing countries. It is good economics. And it has been the UK’s own experience
too: increased trade with Europe since the early 1980s has added almost £3,300 a year
to the net income of the average British household. The fastest growing emerging
economies are now creating new opportunities for all to benefit further from trade and
Banks and other depository institutions can also borrow on a short-term basis at the Federal Reserve
discount window and pay a rate of interest set by the Federal Reserve called the discount rate. A bank's
decision to borrow at the discount window depends on the relation of the discount rate to the federal funds
rate, as well as on the administrative arrangements surrounding the use of the window.
Banks also borrow funds in the money market for longer periods by issuing large negotiable certificates...
Mr. Alden P. Ricks, known in Pacific Coast wholesale lumber and shipping circles as Cappy Ricks, had more
troubles than a hen with ducklings. He remarked as much to Mr. Skinner, president and general manager of
the Ricks Logging & Lumbering Company, the corporate entity which represented Cappy's vast lumber
interests; and he fairly barked the information at Captain Matt Peasley, his son-in-law and also president and
manager of the Blue Star Navigation Company, another corporate entity which represented the Ricks interest
in the American mercantile marine....
That cognition is situated implies that it is context-dependent. The claim
that cognition is context-dependent is not controversial per se. Context can
inﬂuence thought processes in a number of ways, accidentally or systemati-
cally, without in any way being essential to or constitutive of these processes.
However, TSC champions a strong notion of context-dependence, to the
eﬀect that individual cognitive processes and states of the mind involve
entities in the agent’s surroundings essentially and actively (Clancey 1991).
So let's skip the literature part for now and try to get to the modeling. Lucky for you,
all economics models look pretty much the same. There are some economic agents. They
make choices in order to advance their objectives. The choices have to satisfy various
constraints so there's something that adjusts to make all these choices consistent. This
basic structure suggests a plan of attack: Who are the people making the choices? What
are the constraints they face? How do they interact? What adjusts if the choices aren't
Overall, the quality of SAR reporting has been quite good, indicating that insur-
ance companies are well positioned to report to law enforcement several specific
categories of suspected illicit activities relating to money laundering. In addition,
they are equally poised to provide through SARs, information that may benefit the
mission of state regulatory agencies.
FinCEN analysts read and reviewed each of the 641 SARs filed by insurance com-
panies between May 2, 2006 and May 1, 2007.
Similar in manufacture to the miniature furniture kits are off-the-shelf dinosaur kits. These
consist an assortment of wooden “bones” that can be put together as though it were a puzzle.
(Figure 2) It is satisfying to bring form to a three-dimensional creature by putting together bits of
wood. Like the furniture kits, all the parts are planar; they join orthogonally using a paired
notching scheme to make a three-dimensional structure.