... of advances in telecommunications and transportation, the availability of materials and skilled labor does not differ significantly across countries d Both (a) and (b) are correct 63 In performance ... overall aggregate performance, return on investment and residual income measures are more appropriate than return on sales Return on investment and residual income are better measures of overall ... Examples of "cooking the books" are understated assets and overstated liabilities Cooking the books is overstating assets and understating liabilities Trang 422 Customer-satisfaction
Ngày tải lên: 23/11/2016, 16:14
... 47 challenging d The standard bank confirmation form has been agreed upon by the: a SEC and FASB b AICPA and the SEC c SEC and the American Bankers’ Association d AICPA and the American Bankers’ ... not affect cash in bank? a Capital acquisitions cycle b Inventory and warehousing c Payroll and personnel cycle d Acquisitions and disbursements 5 easy c The audit objective of determining that ... correctly and agrees with the general ledger can be tested by which of the following procedures? a Performing tests for kiting b Receiving and testing a cutoff bank statement c Footing the outstanding
Ngày tải lên: 11/04/2017, 14:45
Test bank with answers for auditing and assurance services 14e by alvin a arens and randal j elder chapter 23
... thinking skills 22) The standard bank confirmation form has been agreed upon by the: A) SEC and FASB B) AICPA and the SEC C) SEC and the American Bankers' Association D) AICPA and the American Bankers' ... following procedures? A) Performing tests for kiting B) Receiving and testing a cutoff bank statement C) Footing the outstanding checks list and the list of deposits in transit D) Examining the minutes ... canceled checks and other documents in the October bank statement B) comparing all canceled checks and deposit slips in the October bank statement with the October cash disbursements and receipts
Ngày tải lên: 11/04/2017, 15:04
Auditing and assurance services 14e by arens chapter 23
... Sufficient appropriate evidence Audited by TOC-T, STOT, and AP Beginning balance Audited by TOC-T, STOT, and AP Audited by TOC-B, AP, and TDB Trang 19Learning Objective 4Recognize when to extend ... 6Cash in the Bank and Transaction Cycles Misstatements which are normally discovered as a part of the tests of a bank reconciliation: Failure to include a check on the outstanding check list ... recorded in the wrong period Trang 7Cash in the Bank and Transaction Cycles Deposits recorded near year end, deposited in the bank in the same month, and included in the bank reconciliation as a deposit
Ngày tải lên: 15/05/2017, 11:24
Medical assisting Administrative and clinical procedures (5e) Chapter 23 The integumentary system
... Found on face, lips, ears, and backs of hands– Signs and symptoms and treatments are the same as for basal cell carcinoma Trang 40Skin Cancer and Common Skin • Chemotherapy and radiation therapy • ... lesions such as macules and vesicles; secondary lesions, which include ulcers and keloids; and vascular lesions, which involve blood vessels and include telangiectasias and ecchymoses 23.5 ... blood, nutrients for skin repair, and defensive cells to the area of injury Trang 32Common Diseases and Disorders of the Skin • Burns – Extent of body surface area and degree of a burn – Rule of
Ngày tải lên: 22/05/2017, 16:31
Economics principles tools and applications 9th by sullivan sheffrin perez chapter 23
... positively sloped? and Russia It is in the intermediate range for the North Sea, oil sands in Canada and offshore in the U.S The marginal cost is high for oil from the Arctic, biodiesel, and ethanol ... ReservedProduction and Marginal Product • Total-product curve A curve showing the relationship between the quantity of labor and the quantity of output produced, ceteris paribus. Trang 9Production and Marginal ... Technology and Cost Trang 2Copyright © 2015, 2012, 2009 Pearson Education, Inc All Rights Reserved23.1 Define economic cost and economic profit. 23.2 Draw the short-run marginal-cost and average-cost
Ngày tải lên: 10/08/2017, 15:28
CHAPTER 23 – ROLE OF ABCA1 IN CELL TURNOVER AND LIPID HOMEOSTASIS
... ABCA1 transcripts lack-ing part of exon 3 and all of exon 4 were recen-tly detected in human fibroblasts, endothelial and smooth muscle cells, and HepG2 cells (Bellincampi et al., 2001) This variant ... (RAW264 and J774 cells) but not in human-derived THP-1, CaCo-2 or HepG2 cells, or normal skin fibroblasts (Bortnick et al., 2000) The target for cAMP-mediated upregulation in responsive cells ... macrophages and in humans in activated monocytes, macrophages and foam cells (Christiansen-Weber et al., 2000; Langmann et al., 1999; Lawn et al., 2001; Luciani et al., 1994) Dendritic cells, whilst
Ngày tải lên: 29/12/2017, 16:40
Fundamentals of futures and options markets 9th by john c hull 2016 chapter 23
... the example just considered What are the cash flows if there is a default after 3 years and 1 month and recovery rate is 40%? Trang 6Attractions of the CDS Market Allows credit risks to be ... half way through a year, and that the expected recovery rate is 40% Let the breakeven CDS rate be s per dollar of notional principal Trang 13Unconditional Default and Survival Probabilities(Table ... is 0.0844 and the breakeven binary CDS spread is 205 bps Trang 21First to Default Basket CDS (page 505) Similar to a regular CDS except that several reference entities are specified and there
Ngày tải lên: 06/01/2018, 12:21
Principles of risk management and insurance 10th by george rejda chapter 23
... costs and attorney fees • Less than half of all tort dollars reach injured victims – Fraudulent and inflated claims • When pain and suffering awards are based on a multiple of medical expenses and ... obtain a judgment against the negligent motorist and show that the judgment cannot be collected – The amount paid by the fund is limited by state law and may be reduced by collateral sources – The ... elect to be covered under the state’s no-fault law and pay lower premiums • Or, they can retain the right to sue under the tort liability system and pay higher premiums Trang 13Wesley. All rights reserved
Ngày tải lên: 10/01/2018, 15:17
Principles of risk management and insurance 12th by rejde mcnamara chapter 23
... Age, gender, and marital status – Territory – Use of the auto – Driver education and individual driving record – Number and types of cars Trang 24Exhibit 23.3 Top Five Most Expensive and Least Expensive ... elect to be covered under the state’s no- fault law and pay lower premiums – Or, they can retain the right to sue under the tort liability system and pay higher premiums Trang 14No-fault Auto Insurance• ... Difficulty in determining fault – Inequity in claim payments – High transactions costs and attorney fees – Fraudulent and inflated claims – Delay in payments Trang 17No-fault Auto Insurance• Arguments
Ngày tải lên: 10/01/2018, 15:23
Auditing and assurance services 12e by arens chapter 23 solutions manual
... payees, amounts, and supporting documentation, the signing of checks, and the reconciliation of bank statements and vendors' statements are adequate, the auditor's review of outstanding checks on ... outstanding checks for follow-up to determine why they have not cleared and to investigate the possibility of a misstatement of cash and accounts payable 5 To assure that all loans, terms, and ... board of directors and are disclosed in the financial statements 6 To reconcile the recording of cash receipts and cash disbursements between the bank and the client's books and to prepare a bank
Ngày tải lên: 22/01/2018, 08:18
Solution manual auditing and assurance services 13e by arens chapter 23
... payees, amounts, and supporting documentation, the signing of checks, and the reconciliation of bank statements and vendors' statements are adequate, the auditor's review of outstanding checks on ... outstanding checks for follow-up to determine why they have not cleared and to investigate the possibility of a misstatement of cash and accounts payable 5 To assure that all loans, terms, and ... board of directors and are disclosed in the financial statements 6 To reconcile the recording of cash receipts and cash disbursements between the bank and the client's books and to prepare a bank
Ngày tải lên: 22/01/2018, 08:22
Test bank auditing and assurance principles by arens, elder beasley chapter 23
... requires the auditor to foot the outstanding check list and deposits in transit is an attempt to satisfy which audit objective? a Cutoff b Presentation and disclosure c Detail tie-in d Completeness ... not affect cash in bank? a Capital acquisitions cycle b Inventory and warehousing c Payroll and personnel cycle d Acquisitions and disbursements 5 easy c The audit objective of determining that ... correctly and agrees with the general ledger can be tested by which of the following procedures? a Performing tests for kiting b Receiving and testing a cutoff bank statement c Footing the outstanding
Ngày tải lên: 28/02/2018, 09:53
Lecture Medical assisting: Administrative and clinical competencies (2/e) - Chapter 23
... Specializes to send impulses to neurons, muscles and glands Trang 40What is cystic fibrosis? Trang 41Apply Your Knowledge AnswerCystic fibrosis is lifethreatening disease that affects the lungs and pancreas What is cystic fibrosis? ... Trang 25Apply Your Knowledge AnswerWater is critical to both chemical and physical processes in human physiology and is about The physician has encouraged the patient to drink 8 glasses of water a day. ... 18Apply Your Knowledge AnswerAnatomical position is when the body is standing upright, facing forward with the arms at the sides with palms of hands facing forward What is the anatomical position? Trang
Ngày tải lên: 21/01/2020, 09:45
Practical mod_perl-CHAPTER 23:Getting Help and Online Resources
... when posting, and you will be fine Online conversations needn’t be any different than real-life ones; be polite and precise and everybody will be happy Subscribing to the list and spending some ... receive daily, and you will understand the reason Remember that this is a voluntary effort, not a technical support service • If a reply to your question is posted to the list and you want to ... discussion, helping you understand how the solution works and making it easy to adjust the provided code to your particular situation — mod_perl Pocket Reference, by Andrew Ford (O’Reilly) http://www.oreilly.com/catalog/modperlpr/...
Ngày tải lên: 28/10/2013, 15:15
Tài liệu Plant physiology - Chapter 3 Water and Plant Cells docx
... water Water is the most abundant and arguably the best solvent known As a solvent, it makes up the medium for the movement of molecules within and between cells and greatly influences the structure ... between water molecules and ions, and between water and polar solutes, in solution effectively decreases the electrostatic interaction between the charged substances and thereby increases their ... desert climates –4 Water and Plant Cells lation of solutes, closing of stomata, and inhibition of photosynthesis Water potential is one measure of how hydrated a plant is and thus provides a relative...
Ngày tải lên: 20/02/2014, 01:20
Chapter 23 Process-to-Process Delivery: UDP, TCP, and SCTP ppt
... thousands of bytes) The receiver has sent an acknowledgment number of 200 with an rwnd of bytes (in reality this value is thousands of bytes) The size of the sender window is the minimum of rwnd and ... 23.14 Sending and receiving buffers 23.25 Figure 23.15 TCP segments 23.26 Note The bytes of data being transferred in each connection are numbered by TCP The numbering starts with a randomly generated ... window (rwnd) for host A if the receiver, host B, has a buffer size of 5000 bytes and 1000 bytes of received and unprocessed data? Solution The value of rwnd = 5000 − 1000 = 4000 Host B can receive...
Ngày tải lên: 06/03/2014, 12:20
Plant physiology - Chapter 23 Abscisic Acid: A Seed Maturation and Antistress Signal ppt
... Hormones: Physiology, Biochemistry and Molecular Biology, 2nd ed Kluwer, Dordrecht, Netherlands Davies, W J., and Zhang, J (1991) Root signals and the regulation of growth and development of plants in ... the leaf decreased, and the ABA content and stomatal resistance increased The process was reversed by rewatering (After Beardsell and Cohen 1975.) 547 ABA Promotes Root Growth and Inhibits Shoot ... protoplasts (Anderson et al 1994; Gilroy and Jones 1994) Furthermore, impermeant ABA–protein conjugates have been shown to activate both ion channel activity and gene expression (Schultz and Quatrano...
Ngày tải lên: 16/03/2014, 22:20
Industrial Safety and Health for Goods and Materials Services - Chapter 23 pptx
... and reviews of injury=illness data Hazard prevention and control Calls for designing engineering and administrative and work practice controls to prevent or limit violent incidents Training and ... hazards and ways to protect themselves and their coworkers Although not exhaustive, OSHA’s guidelines and recommendations include policies, procedures, and corrective methods to help prevent and ... receptacle Keep cords and hoses away from heat, oil, and sharp edges Disconnect tools when not in use, before servicing, and when changing accessories such as blades, bits, and cutters All observers...
Ngày tải lên: 18/06/2014, 22:20
Luận án kinh tế - "Human and action" - Chapter 23 pptx
... no economist ever ventured to deny that war and conquest were of utmost importance in the past and that Huns and Tartars, Vandals and Vikings, Normans and conquistadors played an enormous part ... tissue and to observe the chain of actions and reactions set into motion by a definite change in the data is a difficult task for the historian’s understanding and the results are mostly meager and ... been for ages the only source of lumber for construction and mining and of fuel for heating and for the foundries and furnaces, the potteries and the glass factories The owners of the forests were...
Ngày tải lên: 02/07/2014, 13:20