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Independence and Objectivity Retired Partners on Audit Committees
Corporate audit committees, their membership, and their responsibilities have received increased attention since the collapse of Enron. Of paramount importance in the composition of an audit committee of a public company is the assurance that its members are competent to provide adequate oversight of the audit function and are independent...
Tracking The Real Market Using A Trading Value System To Implement CAPM
Since its debut in the 1960s, William F. Sharpe’s CAPM Capital Asset Pricing Model has preoccupied the minds of many sophisticated investors. Based on CAPM’s doctrines, passive investment strategy has become a significant part of investors ’game plan, and indexed portfolios have grown in assets from zero in 1970 to...
The Auditor’s Ethical Responsibility
Although all those who perform quality audits may not be members of ASQ, there are still underlying principles which apply to the ethics of audits. In performing an audit, the auditor should always strive to be objective in judgment and pronouncements. Only the facts should enter into the assessment of...
Objectivity and independence: A delicate balance
Objectivity and integrity in professional conduct have fueled the growth of accounting practices. Over time, the CPA’s reputation for “telling it like it is” rather than telling management “what it wants to hear” created myriad opportunities for CPA firms to offer nonaudit services where their knowledge and skills made them...
Reflections on Independence and Objectivity
The purpose of this article is to examine to what degree, if any, independence and objectivity might be compromised and the importance of independence, and to whom, when weighed against other factors influencing internal audit’s ability to add value. The proposed changes to the Standards for the Professional Practice of...
Additional Resources
Learning good habits
Electrode Inc may not have the right to dismiss a staff with such a short notice since the act carried out by Christopher is a personal issue. On the other hand, the company may have the right to dismiss him if there is a clause in the employment terms that...
Creating awareness among the staff
Christopher's 24-hour dismissal as a consequence of his one-way borrowing habits was not rightly handled by Electrode Inc. Such short dismissal notice is only seen in severe cases such as embezzling company's funds. Appropriate action before resolving the matter could have been taken. This would show that the HR department...
Evaluation and enhancement of transport network reliability: network equilibrium based approach
In our daily life, we generally expect the transport system to be efficient, safe, and reliable. However, there exist several sources of uncertainties in the transportation system both on demand and supply sides. With a constant growth in economic activities most urban transport networks currently operate at...
Partition-based algorithm for estimating transportation network reliability with dependent link failures
Evaluating the reliability of a transportation network often involves an intensive simulation exercise to randomly generate and evaluate different possible network states. This paper proposes an algorithm to approximate the network reliability which minimizes the use of such simulation procedure. The algorithm will dissect and classify the...
Network reliability-based optimal toll design
Optimal toll design from a network reliability point of view is addressed in this paper. Improving network reliability is proposed as a policy objective of road pricing. A reliability-based optimal toll design model, where on the upper level network performance including travel time reliability is optimized, while...
Robust control of traffic networks under uncertain conditions
Uncertainty of traffic network operations has been a subject of lively debate in the last decade. However, little effort has been put in developing control frameworks that are not only aimed at improving the average performance of the system, but also at improving the system robustness and...
Gathering the real data from creative industries graduates one year out
University student outcome data in Australia is collected via the Graduate Destination Survey component of the Australian Graduate Survey at the referent date three months post-graduation. This timeline gives consideration to graduates to enter directly into traditional vocations. For graduates from non-traditional areas and/or with non-traditional career...
At my desk
[ILLUSTRATION OMITTED] This column includes some observations from my recent participation at the Fourth International Symposium on Career Development and Public Policy in Scotland, and visits to LearnDirect and Careers Scotland. The outcomes of the Symposium and the latter two major initiatives directly link to...
Three things better left unsaid
'Try" isn't the only word that can sabotage your goal-setting success and happiness. Ban the following from your vocabulary today: 1 IF" This tiny word can undermine your objectives in a big way, implying that you're powerless to make something happen. Replace it with "I will." ...
A health probe in college students living in Los Angeles and in Taiwan: dietary pattern, physical activity and energy balance
The objective was to examine differences of dietary pattern, physical activity and energy balance in 240 college students with 137 of them enrolled in California State University, Los Angeles LA and the other 93 enrolled in China Medical University in Taichung, Taiwan TW. A three-day dietary record and a 24-hour...
Advanced practice bills—legislative update
In March 2008, Governor Ritter signed three bills that will help end years of ineffective redundancy in health care delivery. Several of the statutes will not officially take effect until next January and July. The following information is offered as a guide to help guide your practice and patient care...
Mulvihill Top 10 Split Trust Announces Semi-Annual Results
Mulvihill Top 10 Split Trust (the "Fund")(TSX: TXT.PR.A)(TSX: TXT.UN) announces results for the six months ended June 30, 2008. Net realized loss before distributions amounted to $(2.4) million or $(0.77) per unit. Net assets were $19.8 million or $18.72 per combined security, net of distributions to capital unitholders in the...
Mulvihill Pro-AMS 100 Plus (US $) Announces Semi-Annual Results
Mulvihill Pro-AMS 100 Plus (US $)(the "Fund")(TSX: PRU.U) announces results for six months ended June 30, 2008. Net realized income before distributions amounted to C$1.8 million or C$5.52 per unit. Net assets were C$5.3 million (US$5.2 million) or C$17.07 per unit (US$16.82 per unit). The Fund's investment objectives are to...
Mulvihill Pro-AMS RSP Split Share Corp. Announces Semi-Annual Results
Mulvihill Pro-AMS RSP Split Share Corp. (the "Fund") (TSX: SPL.A)(TSX: SPL.B) announces results for the six months ended June 30, 2008. Net realized income before distributions amounted to $4.7 million or $4.16 per unit. Net assets were $24.94 per unit, net of distributions to Class A shareholders in the amount...
Mulvihill Premium 60 Plus Announces Semi-Annual Results
Mulvihill Premium 60 Plus (the "Fund") (TSX: SIX.UN) announces results for the six months ended June 30, 2008. Net realized loss before distributions amounted to $(0.2) million or $(0.14) per unit. Net assets were $25.7 million or $15.72 per unit, net of distributions to unitholders in the amount of $1.6...
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Objectivity Company Info
NAICS Code
Custom Computer Programming Services: 541511
