... Hanoi University of Foreign Trade Faculty ofBusiness English2.3. Functions & Main Activities of VIFFASVIFFAS has the function of socio-professional associated organization of the enterprises, ... University of Foreign Trade Faculty ofBusiness English2.4. Role of VIFFAS to Vietnam Freight forwarding industry in international economic integration process2.4.1. Achievements of VIFFASEvaluating ... K42 - BBE25Hanoi University of Foreign Trade Faculty ofBusiness EnglishChamber of Commerce and Industry (VCCI) to promote the establishment of an association of goods owners as a partner...
... The Economic Implications of Fewer International HigherEducationStudentsinAustralia16TABLE5: Economic Contribution of Onshore International Students in Australia,AccessEconomicsEstimatesTotalcontribution2007‐08($m,FTEjobs)Per‐studentcontribution$2007‐08Expenditure ... andrepresents around 70% of the impact of the entire international education sector inAustraliabased on Access Economics’finding of an overall impact of 1.08% of GDP.23On a‘perstudent’basis,spending of $51,150resultsintotalvalueadded of $45,010.Additionalemployment of almost100,000FTEisgeneratedbythehighereducationsector,or ... 0.09Rest of theeconomy 80,586 0.40TotalEmployment 99,923 0.49ImpactsfromtheExpenditure of Visitors ofInternational StudentsinAustraliaThe other major impact ofinternational ...
... not pass on the merits of an investment offering. Acknowledgments Laila K. Atallah, Principal Counsel, Office of the Attorney General, Department ofBusiness and Economic Development ... Department ofBusiness and Economic Development Melanie Senter Lubin, Commissioner, Securities Division, Office of the Attorney General David M. Lyon, Principal Counsel, Office of the Attorney ... Comptroller of the Treasury David M. Porter, Assistant Attorney General, Department ofBusiness and Economic Development W. David Rawle, Assistant Attorney General, Department ofBusiness and Economic...
... the economic impact of its gradual introduction Economic Impact of Cloud Computing on Business Creation, Employment and Output 1952009 / 2 Review ofBusiness and EconomicsThe Economic Impact of ... server farms as Economic Impact of Cloud Computing on Business Creation, Employment and Output 1832009 / 2 Review ofBusiness and EconomicsSimilarly, the advantages of the economy of scale and ... create Economic Impact of Cloud Computing on Business Creation, Employment and Output 1852009 / 2 Review ofBusiness and Economicsand expand new business, on the market structure and on the level of competitionin...
... compound growth rate of 12.2 percent. This dramatic growth ofinternational air traffic is reflected in the shift of the share of international passengers to 25 percent of the total LAX volume ... follows:♦ International O&D 7.6 million♦ International to International Connecting 1.0 million♦ International Portion of International to Domestic Connections 4.1 million International ... contribution of dollars of annual output (i.e., thesum of the dollar value of production inputs, profits and business taxes) that can be attributed to the airtransportation sector. The level of passenger...
... Non-compliancewithcapitalorotherstatu-toryrequirements.Theexistence of oneormoreeventsorconditionshighlightedintheISA,aswellastheexamplesmentionedinthisalert,doesnotalwayssignifythatamaterialuncertaintyexists.Whenidentied,however,theseeventsorconditionsprompttheauditortoperformfurtherauditprocedurestogathersufcientappropriateauditevidencetoconrmordispelwhetherornotamaterialuncertaintyexists.Suchproceduresincludetheconsideration of theeffect of anyplans of managementandothermitigatingfactors.Availability of CreditOnemajoreffect of thecreditcrisisand economic Period of Time Considered ... theISAsthatarerelevanttotheengagement.1BackgroundThegoingconcernassumptionisafundamentalprincipleinthepreparation of nancialstatements.Underthegoingconcernassumption,anentityisordinarilyviewedascontinuingin business fortheforeseeablefuturewithneithertheintentionnorthenecessity of liquidation,ceasingtradingorseekingprotectionfromcreditorspursuanttolawsorregulations.Accordingly,unlessthegoingconcernassumptionisinappropriateinthecircumstances of theentity,assetsandliabilitiesarerecordedonthebasisthattheentitywillbeabletorealizeitsassets,dischargeitsliabilities,andobtainrenancing(ifnecessary)inthenormalcourse of business. Theassessment of anentity’sabilitytocontinueasagoingconcernistheresponsibility of theentity’smanagement;andtheappropriateness of management’suse of thegoingconcernassumptionisamatterfortheauditortoconsideroneveryauditengagement.Somenancialreportingframeworkscontainanexplicitrequirementformanagementtomakeaspecicassessment of theentity’sabilitytocontinueasagoingconcern,andstandardsregardingmatterstobeconsideredanddisclosurestobemadeinconnectionwithgoingconcern.Forexample,within International FinancialReportingStandards(IFRS), International AccountingStandard(IAS)1,“Presentation of FinancialStatements,”requiresmanagementtomakeanassessment of anentity’sabilitytocontinueasagoingconcern:“Whenpreparingnancialstatements,managementshallmakeanassessment of anentity’sabilitytocontinueasagoingconcern.Financialstatementsshallbepreparedonagoingconcernbasisunlessmanagementeitherintendstoliquidatetheentityortoceasetrading,orhasnorealisticalternativebuttodoso.Whenmanagementisaware,inmakingitsassessment, of materialuncertaintiesrelatedtoeventsorconditionsthatmaycastsignicantdoubtupontheentity’sabilitytocontinueasagoingconcern,thoseuncertaintiesshallbedisclosed.Whennancialstatementsarenotpreparedonagoingconcernbasis,thatfactshallbedisclosed,togetherwiththebasisonwhichthenancialstatementsarepreparedandthereasonswhytheentityisnotregardedasagoingconcern.Inassessingwhetherthegoingconcernassumptionisappropriate,managementtakesintoaccountallavailableinformationaboutthefuture,whichisatleast,butisnotlimitedto,twelvemonthsfromthebalancesheetdate.Thedegree of considerationdependsonthefactsineachcase.Whenanentityhasahistory of protableoperationsandreadyaccesstonancialresources,aconclusionthatthegoingconcernbasis of accountingisappropriatemaybereachedwithoutdetailedanalysis.Inothercases,managementmayneedtoconsiderawiderange of factorsrelatingtocurrentandexpectedprotability,debtrepaymentschedulesandpotentialsources of replacementnancingbeforeitcansatisfyitselfthatthegoingconcernbasisisappropriate.”2Thedetailedrequirementsregardingmanagement’sresponsibilitytoassesstheentity’sabilitytocontinueasagoingconcernandrelatednancialstatementdisclosuresmayalsobesetoutinlaworregulation.Otherstandardsandguidancemayalsoberelevant,suchasthoserelatingtodisclosures of risksanduncertaintiesortosupplementarystatementssuchasmanagementdiscussionandanalysisorsimilar.Relevant ... ConcernItisimportantthatauditorscommunicatewithmanagementand,whereappropriate,thosechargedwithgovernanceearlyintheaudittoobtainanunderstanding of howmanagementintendstoassesstheentity’sabilitytocontinueasagoingconcernandtoenabletheauditortocommunicateanyeventsorconditionsrelatingtothegoingconcernassumptionthathavealreadybeenidentiedduringtheaudit.Insomecases,managementmayhavealreadymadeapreliminaryassessmentthattheauditorwouldreviewwhenperformingriskassessmentprocedurestodeterminewhethereventsorconditionsrelatingtothegoingconcernassumptionhavebeenidentiedandwhethermanagementhasplanstoaddressthem.Management’sassessment of thegoingconcernassumptioninvolvesmakingajudgment,ataparticularpointintime,aboutthefutureoutcome of eventsorconditionswhichareinherentlyuncertain.Wheremanagementhasmadeapreliminary“GoingConcern,”establishestherelevantrequirementsandguidanceandisdiscussedinmoredetailbelow.Management’sassessment of theentity’sabilitytocontinueasagoingconcernisakeypart of theauditor’sconsideration of thegoingconcernassumption.Theauditor’sresponsibilityistoconsider,whenplanningandperformingauditproceduresandevaluatingtheirresults,theappropriateness of management’suse of thegoingconcernassumptioninthepreparation of thenancialstatements.3Theauditorconsiderstheappropriateness of management’suse of thegoingconcernassumptionevenifthenancialreportingframeworkusedinthepreparation of thenancialstatementsdoesnotincludeanexplicitrequirementformanagementtomakeaspecicassessment of theentity’sabilitytocontinueasagoingconcern.4ISA570requirestheauditortoconsidergoingconcernintheearlystages of theaudit(i.e.,whenplanningtheauditandperformingriskassessmentprocedures)byconsideringwhetherthereareeventsorconditionsandrelated business riskswhichmaycastdoubtontheentity’sabilitytocontinueasagoingconcern,andtoremainalertduringtheauditforauditevidencetothiseffect.5Theauditorisrequiredtoevaluatemanagement’sassessment of theentity’sabilitytocontinueasagoingconcern.6Wheneventsorconditionshavebeenidentiedwhichmaycastsignicantdoubtonanentity’sabilitytocontinueasagoingconcern,ISA570requirestheauditortoconsiderwhethertheyaffecttheauditor’sassessment of therisks of materialmisstatementandto:a.Reviewmanagement’splansforfutureactionsbasedonitsgoingconcernassessment;b.Gathersufcientappropriateauditevidencetoconrmordispelwhetherornotamaterialuncertaintyexiststhroughcarryingoutauditproceduresconsiderednecessary,including3...
... CFOHans-Jürgen Schinzler International Directory ofBusiness Biographies 31LEADING HEALTH-CARE MANAGEMENTWhen Schaeffer became president and chief executive of -cer of Blue Cross of California in ... dealwas held up because of concerns on behalf of the Federal Re-serve Bank of Cleveland and the Ohio Department of Com-merce’s Division of Financial Institutions in light of the bank’sSeptember ... Please write: The Editor International Directory ofBusiness BiographiesThomson Gale27500 Drake Rd.Farmington Hills, MI 48331-3535 Prefaceviii International Directory ofBusiness Biographiesidbb_fm...
... exchange @business. queensu.ca www.queensu.ca www .business. queensu.ca www .business. queensu.ca /international ACADEMIC CALENDAR DEADLINES ORIENTATION HOUSING Master ofInternationalBusiness (MIB): • MIB courses ... hour of class time, students should expect an additional 3.5 hours of independent/group work. For example, 36 class hours equals 126 hours of independent work for a total of 162 hours of workload ... Queen’s School of Business, however the majority of courses must be taken from the Commerce Program • For a listing of Commerce courses, please visit: www.queensu.ca/calendars /business ACADEMIC...
... equilibria of compliance with a rule of customary inter-national law. This is a general theory of the binding nature of international law, and more specifically of the capacity of customary international ... most challenging part of economic analysis for international law. International legal analysis has often alloweditself to become a scholarship of advocacy. While it is often difficult to crit-icize ... norms ofinternational law, such as rules against the use of force, human rights laws, or international environmental laws. Rather,this book focuses on the constitution or structure of international...
... systems. Details: www.hwr-berlin.de.2 Berlin School of Economics and Law International Economics 3 International Economicse Masters in International Economics is aimed at students from Germany and ... part.Berlin School of Economics and Lawe Berlin School of Economics and Law (BSEL) is one of the largest Universities of Applied Sciences in the city. It has an academic sta about 200 professors ... 4 Berlin School of Economics and Law International Economics 5Key factsType of programmeFull-timeDuration of programme3 semesters (4 semesters for students...
... maintenance of currency -of- investmentvalues and convertibility for foreign investors, can be addressed bythe first of the functions ofinternationaleconomic leadership, theprovision of a medium of ... motivations in the construction of forms ofinternational eco-nomic leadership.16 Social Construction and the Logic of Money INTERNATIONAL ECONOMIC LEADERSHIP International economic and monetary leadership ... thefuture of the international financial architecture is much under discus-sion, the dialectic of the logic ofinternationaleconomic leadership andthe normative structure of the international...
... 1IntroductionThis is a report of our financial audit of the Department of Business, Economic Development and Tourism, State of Hawaii (department).The audit was conducted by the Office of the Auditor and ... of Business, Economic Development andTourismSource: Department of Business, Economic Development and Tourism.This is trial versionwww.adultpdf.comFinancial Audit of theDepartment of Business, Economic ... byThe AuditorState of HawaiiandKPMG LLPTHE AUDITORSTATE OF HAWAIISubmitted byThis is trial versionwww.adultpdf.comOffice of the AuditorThe missions of the Office of the Auditor are assigned...