... widely accepted causes of salt-marshloss and degradation and effects on ecosystem services, and to highlightnew and innovative approaches to mitigation and restoration of salt marshes.Historically, ... can becalculated as the cost of land sales and leases (e.g., estimates from sales andleases of marshes to hunters in England range from $460 to $1300 ac1) (Kingand Lester, 1995).Feagin et al (2010) ... return and/orecosystem services (Torio and Chmura, 2013) Similarly, for salt marshes inNarragansett Bay, Rhode Island, USA, a loading index and an impact index,both based on correlations between land
Ngày tải lên: 30/12/2017, 14:11
... liab and stkhlds’ equity $205,000 Assets broken down into current assets and plant and equipment Liabilities broken down into current and long-term Total of current assets and plant and equipment. ... Time1. Explain the purpose and the key items on the income statement. 2. Explain and complete vertical and horizontal analysis. LU 16-3: Trend and Ratio Analysis 1. Explain and complete a trend analysis. ... 2013 and 2014 Selling and Advertising 4,200 9.33 1,600 5.52 * Due to rounding Trang 16FLINT COMPANY Comparative Income Statement For Years Ended December 31, 2013 and 2014 Sales returns and
Ngày tải lên: 21/09/2020, 18:57
Test bank with answers for auditing and assurance services 13e by arens chapter 16
... classes of transactions in the sales and collection cycle are: easy a sales and sales discounts b b sales and cash receipts c sales and sales returns d sales and accounts receivable 3 The appropriate ... which balance-related audit objectives? d a Timing and realizable value b Completeness and existence c Existence and accuracy d Realizable value and cutoff 7 easy Which of the following types of ... merchandise passes to the buyer, then the books and records would contain errors if the December 31 entries were for sales recorded: a before the merchandise was shipped b at the time the merchandise
Ngày tải lên: 11/04/2017, 14:44
Test bank with answers for auditing and assurance services 14e by alvin a arens and randal j elder chapter 16
... and collection cycle are: A) sales and sales discounts B) sales and cash receipts C) sales and sales returns D) sales and accounts receivable Answer: B Terms: Classes of transactions; Sales and ... which related audit objectives? balance-A) Timing and realizable value B) Completeness and existence C) Existence and accuracy D) Realizable value and cutoff Answer: D Terms: Inherent risk; Balance-related ... understatement of revenues and overstatement of inventory B) overstatement of revenues and understatement of inventory C) understatement of revenues and inventory D) overstatement of revenues and inventory
Ngày tải lên: 11/04/2017, 15:04
Lecture Auditing and assurance services (Second international edition) Chapter 16 Auditing the financinginvesting process
... on hand hand and and cash cash on on deposit deposit in in bank bank accounts, accounts, including including certificates certificates of of deposit, deposit, time time deposits deposits and and ... Chapter Sixteen Auditing the Financing/Investing Process: Cash and Investments © The McGraw-Hill Companies 2010 Cash and the Effect of Other Business Processes ‘Cash’ ... Details – Investments Valuation and Allocation The auditor must also determine if there has been any permanent decline in the value of an investment security Accounting standards provide guidance for
Ngày tải lên: 15/05/2017, 07:50
Auditing and assurance services 14e by arens chapter 16
... for A/R Phase II Design and perform tests of controls and substantive tests of transactions for the sales and collection cycle ©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley ... tolerable misstatement and assess inherent risk for accounts receivable ©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley Assess control risk for sales and collection cycle ... Relationship Between Sales and Accounts Receivable × × ©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley × × 16 - Occurrence Completeness Accuracy Posting and summarization Classification
Ngày tải lên: 15/05/2017, 11:23
Auditing and assurance services 12e by arens chapter 16 solutions manual
... accounts. The auditor should be aware of affiliated companies and the transactions between them and the client, and should inquire and follow up to determine that accounts receivable from affiliates ... accounts Tests of controls and substantive tests of transactions for the sales andcollection cycle are intended to determine the effectiveness of internal controlsand to test the substance of ... sales and collection cycle are recorded in the proper period. Select the last 10 sales transactions from the current year's sales journal and the first 10 from the subsequent year's and trace
Ngày tải lên: 22/01/2018, 08:18
Solution manual auditing and assurance services 13e by arens chapter 16
... accounts The auditor should be aware of affiliated companies and the transactions between them and the client, and should inquire and follow up to determine that accounts receivable from affiliates ... sales, and dating sales on the same date as the shipment (5) Use of perpetual inventory records and reconciliation of differences between physical and perpetual examine document numbers and ... current year's sales journal and the first 10 from the subsequent year's and trace each one to the related shipping documents, checking for the date of actual shipment and the correct recording
Ngày tải lên: 22/01/2018, 08:22
Test bank auditing and assurance principles by arens, elder beasley chapter 16
... primary classes of transactions in the sales and collection cycle are: a sales and sales discounts b sales and cash receipts c sales and sales returns d sales and accounts receivable easy c The appropriate ... which balance-related audit objectives? a Timing and realizable value b Completeness and existence c Existence and accuracy d Realizable value and cutoff easy d Which of the following types of ... merchandise passes to the buyer, then the books and records would contain errors if the December 31 entries were for sales recorded: a before the merchandise was shipped b at the time the merchandise
Ngày tải lên: 28/02/2018, 09:53
Test bank principles of auditing and other assurance principles chapter 16 audit operations and completing the audit
... Corporation's year-end Under these circumstances: A Sales and Cost of Goods Sold B Interest and Bad Debt Expense C Sales and Bad Debt Expense D Interest and Cost of Goods Sold 15 Auditors should perform ... accounting and other financial duties D Unusual transactions 45 Which of the following is an analytical procedure that should be applied to the income statement? A Select sales and expense items and ... the beginning and ending inventory amounts that were used to determine costs of sales D Compare the actual revenues and expenses with the corresponding figures of the previous year and investigate
Ngày tải lên: 28/02/2018, 10:16
Syngress creating security policies and implementing identity management with active directory kho tài liệu training
... Current Policy Standards • Creating Corporate Security Policies • Implementing and Enforcing Corporate Security Policies • Reviewing Corporate Security Policies Chapter 3 Planning and Implementing ... implementing, and managing enterprise-wide security is a multiple discipline project As an organization continues to expand, management’s demand for usability and integration often takes precedence over security ... configure an Active Directory domain controller • Set an Active Directory forest and domain functional level based Solutions in this chapter: • Manage an Active Directory forest and domain structure
Ngày tải lên: 17/11/2019, 08:25
Chapter 16: Advanced Use of Functions and ppt
... Chapter 17: DECODE and CASE: if, then, and else in SQL ROLAND BRANDT ROLAND BRANDT EMILY TALBOT EMILY TALBOT THE DISCOVERERS WEST WITH THE NIGHT MIDNIGHT MAGIC HARRY POTTER AND THE GOBLET OF FIRE ... ReturnedDate-CheckOutDate DaysOut from BOOKSHELF_CHECKOUT order by DaysOut desc; NAME -ROLAND BRANDT ROLAND BRANDT ROLAND BRANDT GERHARDT KENTGEN PAT LAVAY FRED FULLER JED HOPKINS GERHARDT KENTGEN FRED FULLER ... cut and paste these names and put them into a table with FirstName and LastName columns How would you go about it? The technique you learned in Chapter involved using INSTR to locate a space, and...
Ngày tải lên: 07/08/2014, 14:20
Mechanisms and Mechanical Devices Sourcebook - Chapter 16
... angular-momentum-balanced, robot ball -and- cone ball -and- disk, and ball -and- screw bearings and roller belt belt -and- chain, variable speed cam for machine tools for tool-slide mechanism two-directional rack -and- gear Links ... adjustable ball, and belt general Graham electrically-coupled planetary ring, and roller, and two curve-slider differential fixed general robot disk adjustable and roller ball, and general planetary ... ring and slider, Jenson’s robot rocker arm and disk roller-dwell rotary, short-dwell rotary-to-reciprocating motion and dwell rotary pump rotating crank screw screw, double-handed sector, rack -and- gear...
Ngày tải lên: 22/10/2012, 14:27
Process technology equipment and systems chapter 16&17
... adhesives; hard and soft plastic; plastic fibers and fabric; and resistant, decorative, and transparent plastic Various methods are used in this process In extrusion, solid resins are melted and pushed ... adhesives; hard and soft plastic; plastic fibers and fabric; and resistant, decorative, and transparent plastic Various methods are used in this process In extrusion, solid resins are melted and pushed ... return head and is designed to expand (float) inside the shell as temperature rises Floating-roof tank—has an open top and a pan-like structure that floats on top of the liquid and moves up and down...
Ngày tải lên: 27/08/2013, 07:28
Windows 2000 and Active Directory Administration
... presents tips and tricks for seven Windows 2000 and Active Directory Administration topics For ease of use, the questions and their solutions are divided into chapters based on topic, and each question ... modify AD permissions rather than edit AD’s permissions directly However, in some rare circumstances you might need to edit AD permissions and inheritance directly AD’s Default Inheritance Handling ... This object and all child objects, the security permissions from the East OU will contain his permissions, as Figure 1.12 shows 20 Chapter Figure 1.12: Child objects inherit user permissions...
Ngày tải lên: 26/10/2013, 22:15
Tài liệu Active Directory Installation and Deployment ppt
... domain and host names from the command line 4667-8 ch09.f.qc 5/15/00 2:01 PM Page 309 Chapter ✦ Active Directory Installation and Deployment Check your WINS records: Open the command console and ... Chapters and 7) To extend security policy over groups and users, you place them into OUs OUs are themselves “locked down” with security policy and access control The policy governs how the users and ... Technology and Telecommunications There will be several hundred user and computer accounts in this domain This domain will support the accounts and network resources for the IT staff and consultants, and...
Ngày tải lên: 10/12/2013, 16:15
Tài liệu Designing a Microsoft Windows Server 2003 Active Directory and Network Infrastructure docx
... The App1 database handles security within the database Directory Services App1 runs on UNIX servers at the Amsterdam office and the branch offices Each UNIX server has its own security accounts ... desktop settings, and they will not be allowed to install unauthorized applications Some users currently have blank passwords Password security standards must be implemented Security auditing must ... access to Active Directory will be given to the help desk staff and the regional network administrators Although bandwidth is not currently an issue, and incremental increase in bandwidth usage...
Ngày tải lên: 11/12/2013, 14:15
Tài liệu How to cheat at installing, configuring and troubleshooting active directory and DNS doc
... for importing and exporting Active Directory objects, LDIFDE.EXE, which is found in the WINNT\SYSTEM32 directory LDIFDE stands for LDAP Directory Import File Directory Export, and uses the LDAP ... Active Directory Recovery Console Directory Service Restore mode is applicable only to Windows 2000 DCs for restoring the Active Directory service and SYSVOL directory Restore mode is a command-line ... rights reserved 21 DNS and Active Directory TOPIC 6: Design a Global Active Directory Domain and Trust Infrastructure There are four areas to document for an Active Directory and DNS namespace design...
Ngày tải lên: 17/12/2013, 04:15
Tài liệu LUYỆN ĐỌC TIẾNG ANH QUA TÁC PHẨM VĂN HỌC-Pride and Prejudice -Jane Austen -Chapter 16 docx
... affectionate and pleasing, and extremely fond of me; and I have devoted hours and hours to her amusement But she is nothing to me now She is a handsome girl, about fifteen or sixteen, and, I understand, ... breathed, and the truest friend I ever had; and I can never be in company with this Mr Darcy without being grieved to the soul by a thousand tender recollections His behaviour to myself has been scandalous; ... her, and that her manners were dictatorial and insolent She has the reputation of being remarkably sensible and clever; but I rather believe she derives part of her abilities from her rank and...
Ngày tải lên: 26/01/2014, 14:20
Discovering Computers: Chapter 11 Computer Security, Ethics and Privacy doc
... unauthorized computer access and use computer access and use Identify safeguards against hardware theft Identify safeguards against hardware theft and vandalism and vandalism Explain the ways software ... Video: ID Security Smile, Big Brother wants your iris scan low quality (click to start) high quality (click to start) Next Hardware Theft and Vandalism What are hardware theft and hardware vandalism? ... prevent health-related disorders and injuries due to computer use disorders and injuries due to computer use Next Computer Security Risks What is a computer security risk? Action that causes...
Ngày tải lên: 07/03/2014, 14:20
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