Evaluating Performance Of Commercial Banks

Evaluating Performance Of Commercial Banks
EVALUATING PERFORMANCE OF COMMERCIAL BANKS IN PAKISTAN: "AN
APPLICATION OF CAMEL MODEL" Adnan Zaheer MB–F11–200025 Abdul Karim MB–F11–
200023 Abdul Basit Ishaq MB–F11–200017 Sohail Ahmed MB–F11–200028 MBA–20A (2011–
2014) ARMY PUBLIC COLLEGE OF MANAGEMENT & SCIENCES (APCOMS) KHADIM
HUSSAIN ROAD RAWALPINDI AFFILIATED WITH UNIVERSITY OF ENGINEERING AND
TECHNOLOGY, TAXILAAcknowledgement Essential and foremost, all praises for the Almighty
Allah, the generous and benevolent, the maker of the universe, who gave us the strength and
courage to finish the work. We invoke peace for Hazrat Muhammad (peace be upon him), the last
prophet of Allah who is perpetually a light of direction for mankind as a whole. We need to pass on
our deep hearted because of our supervisor, Sir Shoaib Hassan. We feel exceptionally fortunate to
have him supervision and persistent support, important recommendations, help and dependably on
time feedback make it feasible for us to finish our thesis on time. We also thanks to research and
development department (R&D) for their guidance and assistance time by time as required. We
obediently recognize the assistance and moral support of our companions who directly and
indirectly helped us in finishing of our thesis. At last, it would be difficult to say enough in regards
to our dear parents and loved ones who helped, inspired and prayed for us. Table of Contents Sr. No.
Particulars Page No List of Acronyms 04
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Auditing and Assurence Services Chapter 2 Solutions
CHAPTER 2
Professional Standards
LEARNING OBJECTIVES
| | | |
| | |Exercises, Problems, and |
| |Review Checkpoints |Simulations |
| |1 |45 |
|1. Name the various practice standards for internal, governmental, | | |
|and independent auditors and auditing firms, and identify ... Show more content on Helpwriting.net
...
"Standards" deal with measures of the quality of performance of those acts and the objectives to be
attained by the use of procedures. The standards are less subject to change. The standards provide
the criteria for rejecting, accepting, or modifying a procedure in a given circumstance. An example
of the relative stability of standards and procedures is found in the change from non–computerized
information systems to computerized systems. New procedures were required to audit computerized
information systems, but auditing standards remained unchanged and were the criteria for
determining the adequacy of the new procedures.
The word "procedure" is used in SAS 46 (AU 390) –– "Consideration of

Fracking
Do the benefits of hydraulic fracturing outweigh the costs?
John H. Redpath
US Centre 601
IRR
April 11, 2014
After decades of trial and error, in 2001 George Mitchell, Chairman and CEO of Mitchell Energy &
Development Corp., cracked the code on what is today considered to be the new gold rush of the
energy industry. By successfully commercializing hydraulic fracturing in the Barnett shale deposit,
Mitchell ushered in a new opportunity for the United States to emerge as the largest natural gas
producer in the world. Higher production of shale gas has reduced energy prices over the last five
years and has increased U.S. energy self–sufficiency. Since it is viewed ... Show more content on
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for approximately 20 years.7 Once hydraulic fracturing was commercialized, independent gas
companies quickly pursued the opportunity. Today, nine companies compete for shale gas
production in the U.S., and the major oil companies have moved more slowly since the smaller
firms were the originators of fracking technologies.8 Hydraulically fracked wells in the U.S. today
total over 500,000 and continue to grow rapidly.9 Another key factor which allowed rapid shale gas
development is that U.S. law provides that landowners also own the natural minerals under their
property, which enabled shale gas developers to lease land for drilling directly from homeowners (in
most other countries, the government owns minerals found under properties). Future success with
clean energy will require collaboration between the U.S. Government and industry, and our leaders
must commit to advancing this agenda in parallel with the continued development of U.S. shale
resources.
As the pace of shale gas drilling has accelerated in recent years, so have environmental concerns.
Incidents such as a 2007 home explosion in Bainbridge, OH, the 2008 groundwater contamination
on Wind River Indian Reservation in Pavilion, WY, and the 2008 chemical poisoning of an
emergency room nurse in Durango, CO, have intensified the debate over regulation of fracking.10
As a result, new laws regulating fracking activities have

Auditing Stages
The aim of this discussion is to explain how an auditor goes about the process of auditing financial
statements and presents the five basic stages that the auditor performed during the financial
statement audit at Maryward Primary School in Kwekwe for the year ending 31 December 2012. In
order to be in a position to fulfil auditing responsibility to report on the client's annual financial
statements, the auditor followed a series of procedures and activities as required by the auditing
profession. The auditor applied the following audit stages: pre–engagement activities, planning, test
of controls, substantive procedures, completion and reporting.
Puttick et al (2012:102) defines an audit according to Section 1 of APA as ...the examination ...
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"Inherent risk" as per ISA 400 is " the susceptibility of an account balance or class of transactions to
misstatements that could be material, individually or when aggregated with misstatements in other
balances or classes, assuming that there are no related internal controls". The auditor assessed audit
risk and inherent risk as it is an essential part of audit planning to help in determining the quality
and quantity of evidence gathered and the staff that needed to be assigned to the particular audit.
The auditor also obtained an understanding of the business and its environment in order to assess the
risk of material misstatement. ISA 310 requires a reasonable understanding of the client's business
and industry. The nature of the client's business and industry affects the client business risk and the
risk of material misstatements in the financial statements. The auditor used the knowledge of these
risks to determine the appropriate amount of audit evidence gathered. The auditor through
experience is aware of the exposure to problems resulting from the auditor's failure to understand
comprehensively the nature of transactions in the client's business. The understanding helped the
auditor to evaluate the design and implementation of specific controls that could stop or discover
and rectify material

Social Workplace: A Case Study
Social Work, also referred to as Human Services, is the professional work of helping other humans
better their lives achieve self sufficiency. As Human Services professionals, we will work with
many different clients. Part of our job is to learn our own biases and set them aside for our client's
best interest. Each client is a unique individual made of their own experiences, values, and beliefs
that may be different from ours. It is important that we familiarize ourselves with different cultures
because eventually, each professional will work with clients from all cultures. A group of people
sharing a similar history, traditions, language, and values is known as a culture (Tara, Steel, &
Kirkman, 2016, pg. 456). The United States holds a ... Show more content on Helpwriting.net ...
They may feel awkward or even embarrassed even when receiving praise . they also rarely use first
or second person pronouns when communicating
Developing appropriateness of self–disclosure, responding to direct versus indirect questions, giving
advice, cultural response to getting help Overall, in order for you, the worker, to develop a trusting
relationship with the client, it is important to put everything together to earn the respect of your
client.
Indiv/Coll.
The Iranian culture is a collectivist culture. They value the needs of the community over the self,
meaning, they tend to put away their own desires and submit to existing social norms (Mazzula,

Ethics And Palliative Care For Terminally Ill Patients
In this paper I will defend ethics and palliative care as they pertain to end of life treatment of
terminally ill patients. Aggressive medical administration of the terminally ill patient has created
critical issues in the morals of end of life consideration. In summary, I will defend this hypothesis
by arguing that the following principles, autonomy, beneficence, and justice must all be taken into
consideration when treating a terminally ill patient. The noteworthy moral principles of self–rule
esteem and value layout existing investigation disclosures. There is a surge of national exercises to
improve end of life thought happening today. Autonomy bolsters the thoughts of informed consent,
privacy and truth–telling about analysis, ... Show more content on Helpwriting.net ...
Significant advances in patient autonomy have been made in insisting the good and lawful right of
rationally skilled patients to settle on choices about the course of their dying. This incorporates
enhancing the techniques for the declaration of patients ' personality. It assists and makes it better
for the family to comprehend when it is an ideal opportunity to settle on a choice. Sometimes the
patient 's voice in medical basic leadership about forceful treatment in terminal sick conditions is
not substantial because of their ailment. While doing my examination I read about Nancy Cruzan,
and in this case where the US Supreme Court supported the state of Missouri 's privilege to require
clear and inducing verification with respect to a patient 's desire to forego life–maintaining drugs.
The consequence of that significant decision was a national outpouring of activity related to
development mandates. It additionally incorporated the foundation of the administration Patient
Self–Determination Act, which requires that specialist 's offices routinely teach patients about
progress directives (Tilden, 1999). At the point when nursing homes patients are transferred to acute
care that will have significance importance. That happens in light of the fact that advance directives
normally disregard to go with them yet in the

The Oil And Gas Revolution
INTRODUCTION
The Shale gas revolution has demonstrated a quantum leap from almost nothing in 2000 to over 30
billion cubic metres in 2011. This caused a crash of natural gas prices in the United States,
significantly changing the country's natural gas future outlook (Mangeri, 2012). The US oil and gas
fracking revolution is a new paradigm which has made the country a game changer in the oil and
gas scheme of things, and has immense implications for economics, energy and geopolitics. It is
projected that in a few years, the US will surpass Saudi Arabia as the number one oil producer
worldwide, having overtaken Russia as the number one natural gas producer in 2012 (Birol, 2013).
This would exert a negative pressure on global oil prices, ... Show more content on Helpwriting.net
...
Shale oil operations are intensive, in that it needs wells to be drilled continuously in order to
increase and maintain production. Nevertheless, a significant portion of US Shale oil at USD 50–65
per barrel is actually profitable, thereby rendering them unaffected by a drop in oil prices.
The United States has over twenty large shale oil formations, chief of which is the Eagle Ford shale,
whose boom in recent times revealed an endowment with respect to hydrocarbon, comparable to
Bakken/Three Forks; which is a tight oil formation county in Montana and North Dakota.
Technological advancements have grown tremendously in Shale gas operations as well as
production, efficiency and well flow management (EPRINC, 2011a). These advancements have
significantly crashed well drilling time by over 30%, which translates to a significant reduction in
costs. The extension of fracking and horizontal drilling to conventional oil fields may well
significantly turn around and increase oil production worldwide and even revive declining oil fields,
as the same technologies applied to shale oil could also be applied to ramping up hydrocarbon
liquids production.
IMPLICATIONS FOR THE US ENERGY MARKETS
The shale gas/oil revolution is poised to turn around America's future in the energy market and boost
the economy. Over the next 20 years, this would translate to millions of new jobs and a huge growth
in capital expenditures. The expected drop in gas prices should crash

Whistle-blowing in Auditing
Question 1
Introduction
At the start of this century, unprecedented collapses of Enron and WorldCom have sparked heated
world discussions over corporate whistle–blowing. In light of this, legislations and professional
codes of conduct are implemented to provide framework on ethical and financial decision–making
particularly for auditors. This essay covers prerequisites for an effective corporate whistle–blower
hotline, measures to avoid potential pitfalls, as well as analysis on benefits and drawbacks of having
a whistle–blower hotline.
Whistle–blower Hotline
What is it?
By incorporating the concepts of whistle–blower of Alford (2001, p.17) and Bok (1980, p.277) into
auditing, whistle–blower hotline is a communication system which ... Show more content on
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(Mintz and Morris 2008, p.202) Registered chartered accountants should be reminded of bearing
legal responsibility to voluntarily report suspicious misbehaviours.
Prerequisites for Procedures of
Handling Claims for Effective Hotline
In Combined Code on Corporate Governance – July 2003 (The Combined Code) issued by Institute
of Chartered Accountants in England & Wales (ICAEW), whistle–blowing procedures are formal
steps taken by the Audit Commission when concerns regarding malpractice in the corporation are
raised. Audit Commission should review corporate arrangements and carry out investigations, and
make recommendations to Board of Directors. Audit Commission should follow chronologically the
five steps in handling claims stated below.
I. Submission
Introduce Multiple Easily–accessed Channels of Communication
Corporations usually establish both internally and externally a confidential toll–free telephone
hotline, email address and message boxes on official website which allow whistle–blowers staying
nameless. (Devine and Maassarani 2011, p.271) The hotline should be easily accessible as
stakeholders range from employees, clients, suppliers to members of the public. It should be
operated at all times so that whistle–blowers do not face time restriction in reporting suspected
wrongdoings. Hence, multiple channels allow whistle–blowers to choose the most

The Statement Of Financial Statements
FIN 48 Summary
At the beginning of November in 2007, the Statement of Financial Statements (SFAS) board
decided to postpone the enactment of FIN 48 financial reporting and accounting and income taxes
until later that year on December 15, 2007. The purpose of FIN 48 is to force public companies to
analyze company's tax positions and evaluate the probability that their tax position will require them
to be audited and if they are audited will their records be sufficient and accurate. If an organization
finds that their tax position is likely to not be sustained a liability is created and the tax benefit of
their position decreases. Some tax positions that organizations should think about include the choice
not to file a return in a certain location, a shift of revenue between tax jurisdictions, the
characterization of revenue or a choice to not include reporting taxable income in tax documents.
Additionally, a choice to classify a transaction, organization, or other position in a tax return as tax
exempt, extra compensation in a C–Corporation, international transfer pricing, Inventory
capitalization, and unrelated business income (Feeley & Driscoll, P.C, 2008) Summary
This description of an organizations tax position as a result of FIN 48 is a process that involves two
steps, one being recognition and two being measurement. In step one the organization determines
how likely it is that their stated tax position will be maintained after being audited. This includes

Niche Creative Advertising, Inc.
NICHE CREATIVE ADVERTISING, INC. INDEPENDENT CONTRACTOR AGREEMENT This
Independent Contractor Agreement ("Agreement") is dated June 19, 2013, by and between Niche
Creative Advertising, Inc., a Pennsylvania corporation ("Niche") and Honey Studios, Inc. a
Pennsylvania corporation ("Honey"). In consideration of the mutual promises set forth herein, and
other good and valuable consideration, the receipt and sufficiency of which are hereby
acknowledged, and intending to be legally bound, the parties hereby agree as follows: 1. General
Provisions. The following provisions concern Honey's duties and term of agreement. a. Description
of Services & Deliverables. Honey agrees to provide the services and to deliver the Deliverables ...
i. Termination for Convenience. Either party may terminate this Agreement by providing thirty (30)
days prior written notice to the other. In the event of such voluntary termination, Honey shall be
entitled to receive compensation for expenses incurred up to the notice of termination. ii.
Termination for Cause. As used in this Agreement, termination "for cause" shall mean, 1. A material
breach by Honey of any of their obligations to Niche, the wanton or willful disregard of Niche's
interests and/or a knowing or deliberate violation of Niche's rules, and the failure to cure such
breach, disregard or violation within 30 days following written notice by Niche; 2. Willful
misconduct (i.e., an egregious and intentional disregard of standards of behavior which can be found
in the employee handbook); or 3. Any conviction for criminal fraud or theft. In the event of a cause
for termination, Honey shall forfeit all fees and commissions, earned or unearned. 2. Definition of
Independent Contractor. Honey is an independent contractor of Niche. Nothing contained in this
Agreement shall be construed to create the relationship of

The Pros And Cons Of Biogen Insufficiency
One issue to can be traced to Lidaret,[ ] is the idea of disclosure in a patent design specification and
this is as a result of the law of insufficiency; the concern of the patentee's is to make available in a
contractual sense a quid pro quo for patent monopoly to the public at large.[ ] This universal theory
model of insufficiency later advanced and recognised by the United kingdom and further shaped its
Statutory Law.[ ] which raises appositely as a ground for revocation the law of insufficiency.[ ] The
prerequisite of this is that any claim of invention shall establish an enabling disclosure in a patent
specification[ ] and therefore, a requirement is considered lacking if a person skilled in the art that
trails the precise teaching ... Show more content on Helpwriting.net ...
Kitchen J, the learned friend of Lord Hoffman therefore got it wrong and erred when he likened the
germane technical contribution to the process rather than to the product, for the reason that the
Biogen insufficiency does not relate and apply to simple product claims in which the technical
contribution of the invention is the product itself,[ ] even in a situation where there is only a method
is there to create it, is made available and shown in the patent specification.[ ] With regards to the
Biogen insufficiency, Lord Hoffman clarified further that the legal provisions and the EPC statutes
mentioned earlier will not certainly lead to the assumption and conclusion that simple product
claims must as well aid and support all other methods and processes of creating the product.[

Hydraulic Fracturing And Its Effects
Imagine a hot summer day with a brother and sister playing in their backyard, ages three and five
respectively. They want to cool off, so they turn on the hose, and, as they have done countless times,
the sister partially blocks the water flow so her brother can toddle through the spray. However, today
she notices a strange odor permeating from the spigot. She doesn't think anything of it until the
smell worsens, at which time she promptly tells her mother. Horrified, her mother rushes to scoop
up her son to go wash him in their bath tub. When she turns on the tap to draw the water, she again
smells the odor. Distraught, the mother towel dries her child in a final attempt to spare his skin, but
does not know what else to do. This sounds like a horror situation that would only happen in a
country that was not very developed. However, situations like this one are plausible in America,
partially due to hydraulic fracturing. Hydraulic fracturing is a process which began in the late 1940's
as an experiment and has since expanded into a global method to efficiently extract natural gases. It
has led to various economic benefits, including job creation and has lessened the economic
dependence of the United States on foreign countries for oil consumption. Despite this, opponents of
fracking cite environmental harms including various pollutions and contaminations. Like in the
example with the mother and her children, "fracking" has the potential to contaminate drinking
water

A Comprehensive Business Reporting Model
A Comprehensive Business Reporting Model Financial Reporting for Investors July 2007 CFA
Institute Centre Comprehensive Business Reporting Model Staff Kurt Schacht, CFA Managing
Director Rebecca McEnally, CFA Capital Markets Policy Group Georgene Palacky, CPA Director
Financial Reporting Group Members of the Comprehensive Business Reporting Model
Subcommittee and the Corporate Disclosure Policy Council Gerald I. White, CFA, Chair Grace &
White Inc. New York, NY United States Robert F. Morgan, CFA Forbes Morgan Consulting Mont
Royal, Quebec Canada Patricia McConnell, CPA, Past Chair New York, NY United States Trevor
W. Nysetvold, CFA ExxonMobil Fairfax, VA United States Jane Adams, CPA Maverick Capital ...
In addition, a number of new business practices had developed that were not contemplated at the
time of the original paper. Finally, several surveys of our members highlighted serious deficiencies
in the financial reporting framework, problems that hampered their ability to analyze companies and
make wellinformed financial decisions. Consequently, those CFA Institute staff and volunteer
members who have the responsibility of advocating for high–quality financial reporting thought that
the time had arrived for the views in the white paper to be refreshed and extended to better reflect
the changed circumstances. Once the work was underway, however, the project scope was expanded
to consider both conceptual issues as well as revisions to financial statement display–that is, the
business reporting model in its entirety. A special group of CFA Institute volunteer members was
assembled–the Business Reporting Subcommittee–and tasked with developing the new paper. The
Subcommittee comprised a subset of members from two existing standing CFA Institute
committees: (1) the Global Financial Reporting Advocacy Committee (GFRAC), which was
responsible for addressing proposals of the International Accounting Standards Board (IASB), and
(2) the Financial Accounting Policy Committee (FAPC), which had similar responsibilities for
proposals of the U.S. Financial Accounting Standards Board (FASB). The Subcommittee held
extensive discussions over the next

Texas Cpa Exams Requirements
TEXAS UNIFORM CPA EXAM PAPER The Uniform Certified Public Accountant Examination
(Uniform CPA Exam) is the examination taken by people who wish to become Certified Public
Accountants in the United States. The Uniform CPA Exam is developed and maintained by the
American Institute of Certified Public Accountants (AICPA), and is administered by the National
Association of State Boards of Accountancy (NASBA). In order to sit for the Uniform CPA Exam, a
person must be declared eligible to do so by one of the 55 state boards of accountancy in the United
States. However, the requirements of state boards vary. Thus, we should do some research about the
state's requirements we plan to take. I would like to state the results I searched ... Show more
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* Understanding the Entity and Its Environment (including Internal Control) (16% – 20%) * For
example, the topics include determine and document materiality levels for financial statements,
conduct and document risk assessment discussions among audit team, consideration of fraud,
perform and document risk assessment procedures, consider internal control, document and
understanding of the entity and its environment, assess and document the risk of material
misstatements. * Performing Audit Procedures and Evaluating Evidence (16% – 20%) * For
example, the topics include develop overall responses to risks, and perform audit procedures
responsive to risks of material misstatement; obtain and document evidence to form a basis for
conclusions. * Evaluating Audit Findings, Communications, and Reporting (16% – 20%) * For
example, the topics include that perform overall analytical procedures, evaluate the sufficiency and
appropriateness of audit evidence and document engagement conclusions, evaluate whether audit
documentation is in accordance with professional standards, document the summary of uncorrected
misstatements and related conclusions, and evaluate whether financial statements are free of
material misstatements. * Accounting and Review Services Engagements (12% – 16%) * For
example, the topics include plan the engagement, obtain and document evidence to form a

An Evaluation Of The Contract Planned Start Date At Putney...
1 INTRODUCTION
1.1 Wandsworth Borough Council (the "Council") is inviting tenders from suitably experienced and
qualified contractors for the provision of the Improving Air Quality in Putney High Street Project in
accordance with the Specification at Volume 2 (the "Services").
1.2 The Council will evaluate responses and intends to award one contract.
1.3 The contract planned start date is 16th January 2017 and the project must be completed by 7th
April 2017. The whole project divided into two phases, this invitation to quote is for Phase 1 only;
Phase 2 will be procured following Phase 1 outcome.
1.4 The award of the Contract will be based upon the lowest compliant tender evaluated in
accordance with the methodology set out in ... Show more content on Helpwriting.net ...
2 OUTLINE OF SERVICE REQUIREMENTS
2.1 The Council's requirements for the services are set out at the Volume 2 (specification). The main
aspects of the service provision are as follows:
This project is seeking to build upon the work already undertaken and commitments made to Putney
High Street and review further options to significantly improve air quality, streetscape and urban
realm on Putney High Street including the trialling of a number of new initiatives.
2.2 The successful Tenderer must undertake all preparatory work and must commence full
operations under the Contract on the Commencement Date.
2.3 Tenderers are required to specify the type, quality and quantity of service to be provided for the
Fixed Budget, subject to indexation.
3 RIGHT TO CANCEL OR VARY THE PROCESS
3.1 The Council reserves the right:
3.1.1 to cancel or withdraw from the tender process at any stage;
3.1.2 not to award the Contract;
3.1.3 to award the Contract in whole or in part;
3.1.4 to require a Tenderer to clarify their submission in writing and/or provide additional
information (failure to respond adequately may result in a Tenderer not being successful);
3.1.5 to amend the terms and conditions of the tender process;

Wal Mart Is A Public Corporation
Founded by Sam Walton, Wal–Mart is a global discount retailer headquartered in Bentonville, a
small city in Arkansas, USA. Wal–Mart is a public corporation, the largest public corporation by
revenue, one of the biggest retailers in the world, and its stock is traded in several international
stock exchanges. Walmart has grown over the last 50 years, nearly 260 million customers visit our
more than 11,500 stores under 63 banners in 28 countries and ecommerce sites in 11 countries each
week. With fiscal year 2016 revenue of $482.1 billion, Walmart employs 2.3 million associates
worldwide 1.5 million in the U.S. Wal–Mart provides general merchandise: family apparel, health &
beauty aids, household needs, electronics, toys, fabrics, crafts, ... Show more content on
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Key financial ratios for retailers focus on aspects of income, liquidity and profitability. It is crucial
for retail stores to consider key financial ratios, however, is just the starting point. Once calculated,
the comparison of these ratios to industry standards would serve as targets to improve and review
their own performance over time. Through comparison and trend analysis, managers can further
identify key areas of weaknesses that may need immediate attention. Considering income retail
managers turn to the gross margin as an indication of the sales dollars remaining after subtracting
the costs of purchasing merchandise. Managers use this as a key indicator of their ability to convert
existing inventory into future cash. Audit planning provides specific guidelines that auditors need to
follow when conducting an external audit. External public accounting requires external audit to
ensure that the outside stakeholders and ensure that the company financial statements are prepared
in accordance with the GAAP or IFRS. To create the audit plan for Wal–Mart Stores Inc. it requires
that I understand the entity, its environment and its external control system. My audit plan will
involve assessing risk of material misstatement that

Tony 's Property Of Premiums Under The Menzies ' Policy
Given a fire has destroyed Tony's property on the 12th July, whether Tony can successfully claim on
the Whitlam's insurance policy put in place on the 7th July, requires a consideration of the insurance
policies which may cover the premises at the time of the fire.
1. Menzies' Policy
The late payment of premiums under the Menzies' policy was a failure by Tony to comply with a
term of the insurance contract, thereby entitling Menzies to terminate the contract under s61(d) of
the Insurance Contracts Act 1984 (Cth) (ICA).
To terminate the contract Menzies needs to also comply with the cancellation procedure of s59 ICA
which requires at least 3 business days' written notice of cancellation. As 14 days' written notice was
given, this ... Show more content on Helpwriting.net ...
2.1 Duty of Utmost Good Faith
On the facts presented, given the absence of fraudulent, dishonest or unreasonable conduct by Tony,
it is hard to see how it could be argued that he has breached his duty of utmost good faith as that
provision applies in the pre–contractual setting per s13 ICA, in a manner other than breaching his
duty of disclosure discussed below. Accordingly should Tony be in breach of his duty of disclosure
he will likely to have breached his duty of utmost good faith as well.
2.2 Duty of Disclosure
An applicant for insurance has a pre–contractual general duty of disclosure under s21(1) ICA, which
requires them to disclose all matters known to them which either:
a) they know to be relevant to the risk to be insured against; or
b) a reasonable person in the circumstances would otherwise know would be relevant.
Whitlams has an obligation under s22 ICA to clearly inform Tony of the nature and effect of this
duty of disclosure in writing prior to the contract of insurance being entered into. On the facts
presented Whitlams have done this with the requisite clarity: with headings appearing in upper case
so as to draw attention to them; the content summarising the relevant statutory provisions including
consequences of failure to comply; and otherwise contained as part of the

Case Analysis : Morris Mining Company Essay
Facts
Morris Mining Corporation owns and operates mining facilities that are located in the United States,
and Canada. This company primarily distributes extracted ores and minerals to their customers.
Recently, in January 2015, Morris Mining acquired the mining company King Co. Once the
company has been acquired, Mining Morris plans to record the difference of the purchase price and
identifiable net assets as goodwill. The identifiable assets and liabilities of King Co. are going to be
recorded at fair value on Morris Mining 's books. There has been discussion as to how the company
is going to report the fair value for the patent that is part of the assets they acquired from King Co.
Rob, an audit manager on the Morris Mining engagement, and Gabriela, the audit senior, are trying
to evaluate if the method of the fair value estimate it reasonable.
Issues
1. What is the definition of fair value according to ASC 820? Do you believe the discounted cash
flow method is capable of computing an estimate that would be considered a reasonably reliable fair
value for the patent held by Morris Mining? Why or why not?
2. Should Gabriela and Rob be concerned about the fair value estimate Morris Mining has
computed? Why? What incentive does the company likely have in terms of valuing the patent (over
or understatement)? Explain your answer.
3. Research auditing standards and describe the typical procedures that an auditor would perform in
auditing a fair value estimate such as the

Implementing A Program For Veterans And Their Families
In implementing a program where veterans and their families can live and get needed resources, I
first established connection with community organization. In my focus I asked myself some
important questions that set the groundwork for this project. What are some of the areas
organizations around the community such as churches and stores? What types of resources will I
generate funding from? And what types of programs will be essential to serve the veterans and their
families? The program I came up with is a non– profit organization called "Communities within
Communities ". The mission of this program is: To assist our veterans and their families establish an
excellent quality of life and overall health and well– being through ... Show more content on
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This program utilizes services such as financial counseling services, job training and assistance,
employment opportunities, legal and faith based services through advocates and peer support groups
.Local business, public and private donations, grants and per diem programs along with other
resources would collaborate with government services and programs to deliver quality care. The
help of builders and planners would blend their existing communities with onsite centers and mobile
units that have various services scattered throughout Charlotte and surrounding areas on the transit
lines and accessible to the new VA facility opening in Charlotte NC in 2015. The community would
assist veterans and their families through culturally competent social workers who for this project
appear to be the voice for the community and the veterans and their families. They are the ones who
would be on the frontline for understanding ethnic sensitivity practice, cultural awareness and social
work practice (Leigh, 1998). Once established in the community the social worker would interview
the veterans and their families in friendly conversation while being sensitive to their language
culture, through techniques and procedures they learned. The main learning process doesn't occur in
school, but according to Leigh (1998) happens from information that the contrasting cultural group
or

The System Used For Reporting Under Gaas Within The United...
The way in which audit reports have been documented and presented has slightly changed since the
1940's whereby the use of guidelines as provided by GAAS (Generally Accepted Auditing
Standards) in the documentation and reporting of the report is still in use. The system used for
reporting under GAAS within the United States is the pass/ fail model which analysts believe to be a
very useful tool for concise and clear assessment of a fair reporting of the audited financial
statements of a company. The new set of rules by the PCAOB sets out to seek the presentation of
additional information regarding the process of audit pertaining to each business by rolling out new
audit standards.
The new standards that require that a personal signature of the engagement partner be added to the
final audit reports and the second rule requiring the disclosure of Critical Audit Matters (CAMs)
together with other information that explicitly relate to each audit process. The effect of these two
rules by the PCAOB will in effect mean that the scope towards transparency is widened and that the
users of the audited information would easily rely on the information presented by the companies
without any lingering questions as to the authenticity of the reports. Audit reporting and
documentation provided by the previous standards required the auditor to communicate that the
audit process could only offer a reasonable assurance to the users of the conformity with the
Generally Accepted Auditing

Harmonization Of International Patent Law
Today, business often crosses the boundaries and thus inventors are required to protect their
inventions in the countries where they wish to operate. Patent systems of different countries are
different and this creates much problem. They are often very reluctant to do business in countries
where protection is very less or almost nil for their invention. Thus, neither inventor nor the
countries enjoy the benefit of patent. If we examine rules of different countries then many
differences can be found but at the same time many similarities can also be traced out. However, by
effort and cooperation many of these differences can be minimized. Harmonization is considered as
a tool for minimizing these differences of patent system of different countries.
The term 'harmonization' can be defined in many ways. In its narrow sense, it can be defined as,
"countries negotiating agreement to follow the same substantive regulation". Hansson has given a
broader definition of harmonization as "the coordination of economic policy actions and measures
in order to reduce international differences in such actions."
Harmonization of international patent law means creation of uniform patent laws around the world.
It can be said that it means the patent rules which are streamlined and made equal in all national and
regional patent system. Thus, we can say that the term harmonization is a very broad concept and
includes every measure to bring patent system of different countries together so

Sarbanes Oxley Act : A Important Part Of Business
A vital part of business today is the Sarbanes–Oxley Act. It was created to protect the integrity of
business and the interest of consumers and investors. The Sarbanes–Oxley Act enforces the
monitoring of finance data and information technology as it relates to storage of information. It
requires the audit of a company's assets, accounting and finance. The act requires certifications by
top company officials' to guarantee that data submitted is true and accurate. Monitoring to ensure
compliance is performed by audits. Falsification of data or non–compliance to the Sarbanes–Oxley
Act can results to in penalties of fines and/or imprisonment.
The Sarbanes–Oxley Act also known as SOX came into existence in July 2002 and led to key
changes to the regulation of corporate governance and financial practice in addition to setting a
number of non–negotiable deadlines for compliance. Its purpose is to protect shareholders and the
general public from accounting errors and fraudulent practices, as well as improve the accuracy of
corporate disclosures. It is named after Senator Paul Sarbanes and Representative Michael Oxley,
who were its main originators. The Sarbanes–Oxley Act passed through both houses of Congress on
a surge of bipartisan political support. Public shock influenced the political process. Congress was
compelled to react assertively to the Enron media fallout, a struggling stock market, and impending
re–elections. As a result, the Sarbanes–Oxley Act passed in the Senate

How to Reform Corporate Ethics in American Business Today
The Legal Environment of Business
Charles Belote
Colorado State University Global Campus
PLA 390 Portfolio Project
MGT–320
Memorandum
OUTLINE
1.0 Purpose
2.0 Introduction
3.0 Overview
4.0 Task
5.0 Corporate Governance Issues 5.1 Board of Directors 5.2 Shareholders 5.2.1 Implementation of
Independent Auditors from Management 5.2.2 Setting up Effective Accounting Rules 5.3 Modern
CEOs
6.0 The Role of Corporate Ethics
7.0 Recommended Policies to be Implemented 7.1 Sarbanes–Oxley Act 7.2 The California State
Teachers' Retirement System (CalSTRS)
8.0 The Required Way to Deal with Corporate Failure
9.0 Conclusion
10.0 Recommendation
To: The president of the United States
From: Charles E. ... Show more content on Helpwriting.net ...
The major contributing factor to these failures of good governance is poor attention to the ethical
and expected compliance function as stipulated by the corporation. Frequent disconnections in the
board of governance and more especially in the ethics of officers have resulted in poor performance
of the ethical inquiry, which is an essential component of sound corporate governance (Rabin,
2002). These ethic officers have become unreliable personalities to senior management. The fact
that these officers are delegated duties by the management, have to report necessary issues to these
same management, and worse off can be fired by the same management has consequently resulted
into a conflict of interest. In most circumstances, these ethic officers do not have the power, status
and authority regarding their corporation that requires doing their jobs effectively. In addition, the
kind of relationship that exists between these ethic officers and their board of directors does not
effectively include authoritative teamwork thereby negatively affecting not only the ethics but also
the governance process as a whole (Hoffman & Rowe, 2007). To improve the performance of the
board of directors it is recommended that the following be implemented:

a) Devising a leader of the board of directors who ought not to be the chief executive officer who is
the senior most personnel in the corporation.
b) Execution of

Jack Deere's Surprised By The Voice Of God
THEOLOGICAL METHOD PAPER: EVALUATING AND CRITIQUING JACK DEERE
A question of controversy in Christian sub–cultures today is does God speak through prophets,
dreams, and visions that are outside of his written word? Jack Deere has written a book called
Surprised by the Voice of God to help clarify his view of God's revelation through todays prophets,
dreams, and visions. Deere, is a former professor of Old Testament Studies at Dallas Theological
Seminary who believes that God does speak outside of his word today. He writes that he came to
this point of view after many years of being what he describes as a Bible Deist, one who finds God's
revelation only in the Bible. As a current student of Dallas Theological Seminary, my goal is to take
my training in the bible and apply my theological method to understand and evaluate Deere's
arguments. This paper will accomplish this goal by defining revelation, looking at Deere's view of
revelation, his understanding of sufficiency, and his view of authority.
Defining Revelation
Revelation is God's acts and objects of disclosure, the process and the product, the method ... Show
more content on Helpwriting.net ...
To the point that they live to follow the Bible rather than Christ. He compares them to that of the
Pharisees. Now, I did not grow up with that type of teaching but believe he is right in his rejection of
Bible Deism. I grew up in a tradition that sees the Bible as the word of God because it points and
reveals the person and work of Jesus Christ. I was taught that it was enough for me as I pursued to
know God and live to make Him known. Biblical knowledge cannot replace a personal relationship
with Jesus. For knowledge from the Bible, apart from loving God cannot produce anything but
pride. This type of pride can lead to what Deere accuses Bible Deist as people who "deify the
Bible." These types of people claim to have the only proper view of

Deontological Moral Rationality Of Immanuel Kant
Question No. 1 Answer:
The categorical imperative is the focal philosophical idea in the deontological moral rationality of
Immanuel Kant. Kant trusted that the main thing of intrinsic moral worth is a good will. Kant says
that the good will is not good on account of what it influences or finishes or as a result of its
sufficiency to accomplish some proposed end; it is good simply because of its willing, i.e., it is good
of itself. A maxim is the summed up tenet that characterizes the intentions in a man's actions. For
Kant, a will that is good is one that is acting by the maxim of making the best decision in light of the
fact that it is right thing to do. The moral worth of an action is dictated by regardless of whether it
was endless supply ... Show more content on Helpwriting.net ...
Kant concentrated on ethics as the practice of moral principle and duty; counter–indicate the
utilitarian methodology, which tries to foresee con–arrangements taking into account results. Kant
couldn't help contradicting different philosophers, for example, Mill Utilitarians and the Hume
school of enthusiasm, that maximizing happiness was the objective of ethics. He held, rather, that
maintaining one's duty to the moral law was the reason for ethics (DeGeorge, Chapter. 3).
Veneration for the moral law made one deserving of happiness however not the slightest bit ensured
it. To make his moral hypothesis more available, Kant made three moral tests known as the
categorical imperative. As indicated by Kant, we can decide our duty through our capacity to reason.
Form 2 which was created by Kant portrays the dignity and respect: Act in a manner that we
generally treat humanity, whether in our own particular individual or in the individual of whatever
other, never basically as methods; yet dependably in the meantime as an end. Form 3 by Kant is
about intention which says that all maxims as continuing from our own particular making of law
should blend with a conceivable kingdom of

Class Action Litigation Act Of 2017
Introduction:
Class actions continue to be a hot bed for both litigation and legislation. Gaining traction in the
Senate is the Fairness in Class Action Litigation Act of 2017 (the "Act"), which already passed in
the House of Representative by a vote of 220 to 201. But how significant is the Act? And how does
it differ from the current Rule 23 framework and the Class Action Fairness Act ("CAFA") that was
passed in 2005? Early commentators have come out on both sides, some praising the Act's attempts
to cut down on unmeritorious litigation driven only by plaintiffs' attorneys and third–party funders,
others viewing the Act's new restrictions as a boon only to defendants. Regardless of how the Act is
characterized, if enacted in its ... Show more content on Helpwriting.net ...
This often occurs in cases involving consumer products– there can be thousands of people who have
not actually been injured but who are merely unhappy with a product, and they are allowed to be a
part of the class. An empirical study found that no–injury class actions have resulted in
approximately $4 billion worth of settlements and judgments over the last decade alone.
The new requirement would especially impact securities fraud cases, where the range of investor
losses can differ between a few hundred dollars (for individuals) and hundreds of millions of dollars
(for institutional investors). Similarly, product liability claims would be more difficult to certify,
especially those involving pharmaceuticals, because the symptoms, latent period, and extent of
injuries often vary dramatically across class members.
This new requirement is the change most likely to have the biggest impact on how class actions
proceed, mainly because its language is vague and susceptible to differing interpretations. So, while
on the one hand, the addition of a new requirement may decrease the number of cases that are
allowed to proceed as class actions, on the other hand, there will likely be an increase in litigation
dealing with how "type and scope" should be interpreted.
Reliable and feasible method of distribution
The Act would add an additional requirement to class certification by requiring that the

Auditing And Assurance Standards
Auditing and Assurance Standards Council
Philippine Standard on Auditing 330 (Redrafted)
THE AUDITOR'S RESPONSES TO
ASSESSED RISKS
PSA 330 (Redrafted)
PHILIPPINE STANDARD ON AUDITING 330 (REDRAFTED)
THE AUDITOR'S RESPONSES TO ASSESSED RISKS
(Effective for audits of financial statements for periods beginning on or after December 15, 2009)
CONTENTS
Paragraph
Introduction
Scope of this PSA.......................................................................
Effective Date...........................................................................
Objective................................................................................
Definitions..............................................................................
Requirements
Overall Responses......................................................................
Audit Procedures Responsive to the Assessed Risks of
Material Misstatement at the Assertion Level...................................
Adequacy of Presentation ... Show more content on Helpwriting.net ...
A9–A18)
(b) Obtain more persuasive audit evidence the higher the auditor's assessment of risk. (Ref: Para.
A19)
Tests of Controls
8.
The auditor shall design and perform tests of controls to obtain sufficient appropriate audit evidence
as to the operating effectiveness of relevant controls when: (a) The auditor's assessment of risks of
material misstatement at the assertion level includes an expectation that the controls are operating
effectively (i.e., the auditor intends to rely on the operating effectiveness of controls in determining
the nature, timing and extent of substantive procedures); or
(b) Substantive procedures alone cannot provide sufficient appropriate audit evidence at the

assertion level. (Ref: Para. A20–A24)
9.
In designing and performing tests of controls, the auditor shall obtain more persuasive audit
evidence the greater the reliance the auditor places on the effectiveness of a control. (Ref: Para.
A25)
4
PSA 330 (Redrafted)
Nature and Extent of Tests of Controls
10.
In designing and performing tests of controls, the auditor shall:
(a) Perform other audit procedures in combination

Gonorrhea Research Paper
Gonorrhea is a sexually transmitted contamination that has been known not resulting to medieval
times. The exact time when gonorrhea began can't be found. Most auspicious records of the pain are
found from 1611 when the English parliament embraced a law to guarantee that the spread of the
sullying is diminished and controlled. This demonstrates the measure of the general wellbeing issue
this spoiling had acted then. Regardless, and, in light of present circumstances the clarification
behind the illness was unknown.This was trailed by a relative law in 1256 in France amidst the
standard of Louis IX. The side effects of the spoiling were watched when the crusaders lay attack of
Acre. After the Pope Boniface secularized the showing of pharmaceutical,

Sarbanes Oxley Memo
Ancher Public Trading
TO: Board of Directors
FROM: Learning Team A consultants
DATE: August 22, 2005
SUBJECT: Sarbanes–Oxley recommendations
As consultants for Ancher Public Trading (APT), Learning Team A would like to discuss the
implications of the Sarbanes–Oxley (SOX) legislation. This memorandum provides a brief history
of SOX¡¦s creation, explains the relationship amongst the FASB, SEC and PCAOB, describes the
pros and cons of SOX, assesses the impacts of SOX, and lists ethical considerations of SOX.
History of SOX – the Sarbanes–Oxley Act of 2002 is legislation in response to the high profile
financial scandals, such as seen with Enron and WorldCom. The purpose of this act is to protect
shareholders and the general ... Show more content on Helpwriting.net ...
C.) Impact of SOX ¡V The act has immediate and profound implications for the behavior and
responsibilities of external auditors, management and the audit committee. Plus, even though
nothing is explicitly required of internal auditors by SOX, the legislation will change their role
within the firm. ¡§The act can be seen as an attempt to change the environment in which contracts
are written and private behavior occurs.¡¨ (Linsley, 2003). The following three points of SOX are
examples of the changes:
1) Ensure that the audit committee and the auditors are more independent.
2) Increase the consequences to the audit committee and the auditors if they submit incorrect
reports.
3) Make management formally recognize and accept responsibility not only for the financials, but
also for the internal control system.
"People have said these things are starting to filter down to smaller, non–public companies, Banks
are requiring different standards for corporate governance which has increased as a direct result of
Sarbanes–Oxley. People have started talking about spending more for internal controls, software,
having to hire more auditors and higher D&O [directors and officers] insurance." (Leport 2005)
Many improvements in financial transparency of companies are a direct result of the
implementation of SOX. According to R. Kulzick of St. Thomas

The Oil And Gas Revolution
INTRODUCTION The Shale gas revolution has demonstrated a quantum leap from almost nothing
in 2000 to over 30 billion cubic metres in 2011. This caused a crash of natural gas prices in the
United States, significantly changing the country's natural gas future outlook (Mangeri, 2012). The
US oil and gas fracking revolution is a new paradigm which has made the country a game changer
in the oil and gas scheme of things, and has immense implications for economics, energy and
geopolitics. It is projected that in a few years, the US will surpass Saudi Arabia as the number one
oil producer worldwide, having overtaken Russia as the number one natural gas producer in 2012
(Birol, 2013). This would exert a negative pressure on global oil prices, ... Show more content on
Helpwriting.net ...
Fracking involves pumping a mixture of sand, water and chemicals with surface pumping trucks,
through horsepower machines, down a perforated pipe into a reservoir at extremely high pressures
to form small fractures in shale formations that release the oil and gas to flow up into the well. No
two shale formations are the same. There are differences in thickness, porosity and permeability of
shale formations which mean a lot more wells need to be drilled in various areas of the field before
an idea of the recoverability rate can be assessed from the formation. Shale oil operations are
intensive, in that it needs wells to be drilled continuously in order to increase and maintain
production. Nevertheless, a significant portion of US Shale oil at USD 50–65 per barrel is actually
profitable, thereby rendering them unaffected by a drop in oil prices. The United States has over
twenty large shale oil formations, chief of which is the Eagle Ford shale, whose boom in recent
times revealed an endowment with respect to hydrocarbon, comparable to Bakken/Three Forks;
which is a tight oil formation county in Montana and North Dakota. Technological advancements
have grown tremendously in Shale gas operations as well as production, efficiency and well flow
management (EPRINC, 2011a). These advancements have significantly crashed well drilling time
by over 30%, which translates to a significant reduction in costs. The extension of

Handling Information in Social Care Settings
Assignment 307 Understand how to handle information in social care settings
Assignment composition
Assignment overview
In this assignment, you will show your knowledge and understanding of good practice in record
keeping and sharing information in a social care setting. You will also explain how best to support
others when handling and recording information.
Tasks
There are two tasks to this assignment.
A Short answer questions
B Guidelines
This is a summary of the evidence required for the unit.
Task
Evidence
Learning outcomes covered
A
Short answer questions
1.1, 1.2,
3.1, 3.2
B
Guidelines
2.1, 2.2, 2.3
Assignment mark sheet
Candidate name ... Show more content on Helpwriting.net ...
Special feature for storing electronic records would be to ensure appropriate access control is in
place on all electronic records like password protected and passwords shared only with authorised
personnel.

Question Booklet
Task A Short answer questions
Ai Identify four key pieces of Legislation or Codes of Practice relating to handling information in
social care settings.
4 marks
Key pieces of legislation and codes of Practice that relate to handling information in Health and
Social Care are:
Data Protection Act 1998. The Data Protection Act is a key piece of legislation that ensures peoples
rights regarding the confidentiality of their personal information. When handling someone's
information or personal data the data protection act highlights 8 principles that define good practice
and breaching these principles can lead to serious legal implications. In Health and Social care many
policies and procedures are based on the principles of the data protection act to ensure that client
details remain confidential.
Human Rights Act 1998: The human rights act states the right to a private life, the right to have
one's private life respected this also includes that private and confidential information gets respected
and that details are shared and stored in accordance with rules and regulations.
Freedom of Information Act 2000: The freedom of

Sample Court Case Study
On a motion to dismiss for failure to state a claim under Fed. R. Civ. P. 12(b)(6), the Court presumes
"[a]ll allegations of material fact are . . . true and construed in the light most favorable to
[p]laintiffs." In re Syntex Corp., 95 F.3d 922, 926 (9th Cir. 1996) (quoting In re Wells Fargo Sec.
Litig., 12 F.3d 922, 925 (9th Cir. 1993)); see also Fed. R. Civ. P. 12(b)(6). To survive a motion to
dismiss, the complaint must contain sufficient factual substance to state "[a] claim [that] has facial
plausibility . . . that allows the court to draw the reasonable inference that the defendant is liable for
the misconduct alleged." Litwin v. Blackstone Group, L.P., 634 F.3d 706, 715 (2nd Cir. 2011)
(quoting Ashcroft v. Iqbal, 556 U.S. –––––– (2009)). ... Show more content on Helpwriting.net ...
§ 240.10b–5(b) ("Rule 10b–5") "require[] an allegation of scienter, that a defendant acted with
intent to deceive, manipulate or defraud." In re Glenfed, Inc., 11 F.3d 843, 847 (9th Cir. 1994).
Although, Fed. R. Civ. P. 8(a) only requires "a short and plain statement of the claim showing that
the pleader is entitled to relief," because Rule 10b–5 claims involve allegations of fraud, Fed. R.
Civ. P. 9(b) governs the evaluation of the sufficiency of the complaint. In re Glenfed, 11 F.3d at
847–48 (9th Cir. 1994). Rule 9(b) requires that the "circumstances constituting fraud or mistake
shall be stated with particularity. Id. at

Ethical Dilemma of Hiv Disclosure in Intimate Relationships
HIV Prevention with Positives in Thailand: Ethical Dilemma of HIV Status Disclosure in intimate
relationship.
Abstract
Every year, there are about ten thousand new HIV infection cases in Thailand. The majority of new
HIV transmissions in Thailand have changed from commercial sex to intimate relationships while
HIV prevention generally focuses on self protection and universal precaution. In 2003, Center for
Disease Control and Prevention recommend to integrate HIV preventive measure into routine HIV
care. According to a survey of People Living with HIV and AIDS (PLWHA) in Thailand, 45% of
HIV infections came from transmission between spouses and 10% believed that their partners knew
their HIV status before having a relationship. ... Show more content on Helpwriting.net ...
Most of these preventive measures aim at self protection of the general HIV–negative population
and vulnerable groups. HIV–positive people have not been included in prevention strategies and
messages. Fear of further stigmatization exclude concept of responsibility for health of sexual
partner as an alternative strategy and prevention program. (Bayer 1996) However research has
shown that after most PLWHA learn their HIV status they reduce their unprotected sex, though
some still engage in unsafe sex.(Janssen, Holtgrave, Valdiserri et al. 2001; Marks, Richardson,
Crepaz et al. 2002) In 2003, the Centers for Disease Control recommended the 'Prevention with
Positives' strategy to promote sexual health among PLWHA attending HIV/AIDS clinic and to help
reduce onward HIV transmission.(Centers for Disease Control and Prevention 2003) Positive
prevention was recommended by UNAIDS (the Joint United Nations Program on HIV/AIDS); it has
been implemented in industrialized countries, and should be a priority in high–prevalence regions.
(Bunnell R, J. and K 2006)
Advance in medical treatment, especially antiretroviral treatment have improved quality of life and
prolongs survival. Antiretroviral treatment also reduces the probability of HIV transmission by
reducing virus to undetectable level. (Vernazzaa, Hirschelb, Bernasconic et al. 2008)

Regional Integration Of South Asian Country
Regional integration in South Asian country was the main objective for the creation of South Asia
Association for Regional Cooperation (SAARC). To cope up with the changing trade of economic
order and making development was the main target. There are some political economic factors that
have been working behind the formation of SAARC.
Though the South Asian countries (Bangladesh, Bhutan, India, the Maldives, Nepal, Pakistan and
Sri Lanka. Afghanistan) have common, history, heritage , cultural ,linguistic and social practices,
South Asia has emerged as the least integrated region in the world. . South Asia is exclusively
numbered by complicated security disclosures, numerous inter–state disputes and yet a high
unimproved economic potential. The challenges faced by the region are appeared deep rooted and
historic differences. Back to back political disclosures and disputes have not permitted economic
and strategic interests to take advantage in terms of policy and development. While the regional
trade off is 67% in European Union, it is about 4% in South Asia.
South Asian countries decided to form SAARC by noticing the success of economic integration
contracts in other parts of the world. Ziaur Rahman , the former president of Bangladesh made the
initial proposal of SAARC in May, 1980. It was sanctioned by Sri Lanka, Nepal, the Maldives and
Bhutan. The purpose of the proposal was to gain political and economical stability, security and
peace in those regions. Pakistan

Fracking College Essay
Hydraulic fracking is vertical well bores are drilled thousands of feet into the earth, through
sediment layers, the water table, and shale rock formations in order to reach the oil and gas. The
drilling is then angled horizontally, where a cement casing is installed and will serve as a conduit for
the massive volume of water, fracking fluid, chemicals and sand needed to fracture the rock and
shale. In some cases, prior to the injection of fluids, small explosives are used to open up the
bedrock. The fractures allow the gas and oil to be removed from the formerly impervious rock
formations. Although fracking has technically been in existence for decades, the scale and type of
drilling now taking place, deep fracking, is a new form of drilling ... Show more content on
Helpwriting.net ...
Not until recently, neither the federal nor state governments required drilling companies to disclose
the ingredients used in frack fluids. Some states have begun to require that companies disclose the
chemicals they use, but even some companies can withhold some chemical names under trade secret
exemptions. As a result, a comprehensive list of chemicals used in the fracking process does not
exist. Some states have begun to require that companies disclose the chemicals they use, but yet
again confidential business information claims result in only partial disclosures. Corporations
involved in fracking, like ExxonMobil have inserted loopholes in drilling legislation that allow them
to keep various chemicals used in the fracking process secret. But just 2% of the billions of gallons
of frack fluid created by gas drillers measures up to the use of hundreds of tons of toxic chemicals.
"A 2011 report to Congress estimated that from 2005 to 2009, 14 leading fracking companies used
(before mixing with water) 780 million gallons of 750 different chemicals"

Presentation Of The Borough Council ( The Council )
1.1 Wandsworth Borough Council (the "Council") is inviting tenders from suitably experienced and
qualified contractors for the provision of the Improving Air Quality in Putney High Street Project in
accordance with the Specification at Volume 2 (the "Services").
1.2 The Council will evaluate responses and intends to award one contract.
1.3 The contract planned start date is 16th January 2017 and the project must be completed by 7th
April 2017. The whole project divided in two phases, this invitation to quote is for Phase 1 only;
Phase 2 will be procured following Phase 1 outcome.
1.4 The award of the Contract will be based upon the lowest compliant tender evaluated in
accordance with the methodology set out at paragraph10 of this ... Show more content on
Helpwriting.net ...
2 OUTLINE OF SERVICE REQUIREMENTS
2.1 The Council's requirements for the services are set out at volume 2 (specification). The main
aspects of the service provision are as follows:
This project is seeking to build upon the work already undertaken and commitments made to Putney
High Street and review further options to significantly improve air quality, streetscape and urban
realm on Putney High Street including the trialling of a number of new initiatives.
2.2 The successful Tenderer must undertake all preparatory work and must commence full
operations under the Contract on the Commencement Date.
2.3 Tenderers are required to specify the type, quality and quantity of service to be provided for the
Fixed Budget, subject to indexation.
3 RIGHT TO CANCEL OR VARY THE PROCESS
3.1 The Council reserves the right:
3.1.1 to cancel or withdraw from the tender process at any stage;
3.1.2 not to award the Contract;
3.1.3 to award the Contract in whole or in part;
3.1.4 to require a Tenderer to clarify their submission in writing and/or provide additional
information (failure to respond adequately may result in a Tenderer not being successful);
3.1.5 to amend the terms and conditions of the tender process; and/or
3.1.6 to reject

Organization 's Internal Control Integrated Framework
The Committee of Sponsoring Organization's Internal Control Integrated Framework is a study that
establishes a common definition of internal control so as to meet the needs of various parties and it
provides a standard in which organizations can use to assess their control systems and determine if
and how to improve them. Since internal control is a process and addresses the achievement of
objectives, not all controls are relevant to an audit; the controls that may affect the reliability of
financial reporting are relevant to an audit.
In order for an audit of internal control to be performed in accordance with PCAOB requirements,
the auditors' overall approach should consist of five stages. The first stage is the planning of the ...
Having a board of directors or audit committee oversee the company's financial reports helps
prevent management override of controls and management fraud, thus aiding in the effectiveness of
internal control.
Risk assessment contributes to effective internal control by allowing management to identify,
analyze, and respond to the variety of risks they're ordinarily faced with, including the risk of
material misstatements in the financial statements. Four factors that can result in increased financial
reporting are personnel changes, the organization grows rapidly, corporate restructurings, and the
changing of or adopting new accounting principles.
The accounting information system has five major objectives. The first one is to identify and record
transactions that are valid. The second one is to describe the transactions with sufficient detail to
permit proper classification of transactions for financial reporting. The third objective is to measure
the value of transactions in such a way that allows their proper monetary value to be recorded in the
financial statements. The fourth objective of the accounting information system is to determine the
time period in which transactions occurred so that they are recorded in the proper accounting period.
The fifth objective is to properly present the transactions and any related disclosures in the financial
statements.
Performance reviews are conducted in order to see where their personnel are

Non Disclosure Agreement And Non Competition Agreement Essay
Non–Disclosure Agreement and Non–Competition Agreement This Employment Agreement (the
"Agreement") is entered into as of the _22nd__ day of _____December_, 2016 (the "Effective
Date"), by and between Christa Jones ("Employee") and HELPING HANDS HOME
HEALTHCARE AND STAFFING AGENCY, LLC; HELPING HANDS HOME HEALTHCARE
AND STAFFING AGENCY, LLC d/b/a ELYSIAN HOSPICE; KRAY PROPERTIES, LLC; and
KOUNTRYVIEW ESTATE, LLC, collectively Illinois Limited Liability Companies and any entity
that is wholly or partially owned by the Member or otherwise affiliated with the Member, (the
"Company"). Recitals: WHEREFORE, Company desires to employ Employee as its Manager' ; and
WHEREFORE, Employee desires to be so employed; WHEREFORE, Company desires to maintain
a level of control over the dissemination of information relating to the Company's processes,
policies, strategies, marketing, advertising, and pricing information, as well as any other kind of
information which provides the Company with a competitive advantage, whether real or perceived;
THEREFORE, in consideration of the mutual covenants and agreements contained in this
Agreement, and for other good and valuable consideration, the receipt and sufficiency of which is
acknowledged, the parties agree as follows: 1. Non–Compete: Employee agrees that he will not,
singly, jointly or otherwise, directly or indirectly, whether individually, or as a director, stockholder,
partner, owner, employee, consultant, LLC member or agent of any

Reviewing The Sec 's Review Process Essay
Read the article titled "Reviewing the SEC's Review Process: 10–K Comment Letters and the Cost
of Remediation" by Cory Cassell, Lauren Dreher and Linda Myers (The Accounting Review,
Volume 88 No: 6, November 2013, pp. 1875–1908). The online edition of the journal is available
through the GMU University Libraries website.
Use your own words as far as possible to avoid plagiarism issues and answer the following
questions: i) Summarize the SEC's 10–K review process. Read the links to SEC website given in
footnotes 7, 8, 9 and 10 to enhance your understanding before you write the summary.
The SEC reviews reports filed on Form 10–K on a regular and systematic basis for the protection of
investors by improving the information quality and the prevention of fraudulent activities in
securities trading and markets by finding possible violations of the securities laws. The Division of
Corporation Finance is looking for conflicts with Commission rules or the applicable accounting
standards or on disclosure that appears to be materially deficient in explanation or clarity. These
reviews are required at least once every three years. The Division won't always review the entire
filing. They may only review the financial statements, or in some cases they may only review and
examine the filing for a targeted issue.
If more clarification is required or if the filings material is not sufficient, then the Division issues
comment letter and request additional information to understand the

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