«I have
practiced Accounting as a Chartered Accountant for 30 years.
Not exact matches
Statutory capital and surplus represents the excess of an insurance company's admitted assets over its liabilities, including loss reserves,
as determined in accordance with statutory
accounting practices.
Developmental lending
as practiced by IBC involves providing financial services (primarily loans) to aboriginal people who, for a variety of cultural and / or financial reasons, are alienated by mainstream lending institutions; approving loan applications on the basis of typical financial considerations while taking into
account the potential for positive social or community outcomes; and evaluating social outcomes resulting from the loan portfolio over the long term.
It's just to say that we would all be better off if the executives quite generally saw it
as their responsibility to make sure that their
accounting practices stayed far from even the whiff of fraud or misrepresentation.
Given the complexity and depth of the duties of an AM,
as well
as their close dealings with clients, it is essential that AMs are trained according to best
practices in
account management.
WordStream reviewed the PPC activities of 500 small and medium - sized business client
accounts and found that many businesses are not maximizing the value of their AdWords campaigns because they do not engage in basic PPC best
practices such
as actively managing their
accounts, improving ad relevancy and engaging in mobile optimization.
Valeant shares are down 85 % this year, and 95 % since their peak price in summer 2015,
as accounting errors have led to a criminal investigation of its
practices and its drug - price increases have come under fire with regulators.
Case in point: Following the Enron blow - up, the Financial
Accounting Standards Board banned an accounting practice that Enron had used to book expected future profits as earnings, immediately, at very the moment it made an i
Accounting Standards Board banned an
accounting practice that Enron had used to book expected future profits as earnings, immediately, at very the moment it made an i
accounting practice that Enron had used to book expected future profits
as earnings, immediately, at very the moment it made an investment.
He has been published in such journals
as Auditing: A Journal of
Practice & Theory and in
Accounting, Organizations and Society.
For those unfamiliar with the matter, Facebook recently went under fire over the Cambridge Analytica matter that compromised millions of
accounts as well
as its data collection
practices.
The hip - hop mogul, whose given name is Shawn Carter, is the target of a Securities and Exchange Commission enforcement subpoena after failing to testify
as part of an agency investigation of
accounting practices at Iconix Brand Group Inc., which paid $ 200 million to acquire assets from his Rocawear apparel brand in 2007.
Credit card churning is the
practice of getting approved for a credit card, taking the upfront bonuses that the card offers, and then closing the
account as soon
as possible.
As the scrutiny on
accounting practices increases, New Era delusions about earnings are vulnerable.
While investors have become very sensitive to improper
accounting practices, the greater danger is actually from «standard» but extraordinarily misleading
accounting practices such
as the use of «operating earnings»
as a headline number.
Green Mountain Coffee Roasters (NASDAQ: GMCR) certainly has had its hands full lately, with a host of critics like hedge fund manager David Einhorn,
as well
as an ongoing SEC investigation into its
accounting practices.
Specifically, Defendants made false and / or misleading statements and / or failed to disclose that: (i) the Company was engaged in predatory lending
practices that saddled subprime borrowers and / or those with poor or limited credit histories with high - interest rate debt that they could not repay; (ii) many of the Company's customers were using Qudian - provided loans to repay their existing loans, thereby inflating the Company's revenues and active borrower numbers and increasing the likelihood of defaults; (iii) the Company was providing online loans to college students despite a governmental ban on the
practice; (iv) the Company was engaged overly aggressive and improper collection
practices; (v) the Company had understated the number of its non-performing loans in the Registration Statement and Prospectus; (vi) because of the Company's improper lending, underwriting and collection
practices it was subject to a heightened risk of adverse actions by Chinese regulators; (vii) the Company's largest sales platform and strategic partner, Alipay, and Ant Financial, could unilaterally cap the APR for loans provided by Qudian; (viii) the Company had failed to implement necessary safeguards to protect customer data; (ix) data for nearly one million Company customers had been leaked for sale to the black market, including names, addresses, phone numbers, loan information,
accounts and, in some cases, passwords to CHIS, the state - backed higher - education qualification verification institution in China, subjecting the Company to undisclosed risks of penalties and financial and reputational harm; and (x)
as a result of the foregoing, Qudian's public statements were materially false and misleading at all relevant times.
A Chartered Accountant, Mr. MacPhail served
as a principal of a public
accounting practice in Vancouver, B.C., from 1988 to 2007.
This has taken the FSB into such areas
as supervision, resolution regimes, derivatives markets, shadow banking, compensation
practices, data and disclosure, and legal and
accounting issues.
I had a special opportunity to learn Sales early on from a mentor that
practiced many of the non-technology tenets of ABE —
accounting for multiple stakeholders, personalizing messages by function and role, coordinating multi-modal follow - up
as an integrated
account plan, all against a named list of target — ideal —
accounts.
The vulnerability of phone numbers is the unintended consequence of a broad push in the security industry to institute a
practice, known
as two - factor authentication, that is supposed to help make
accounts more secure.
As an example, Exxon is now being investigated by the SEC over its asset valuation and
accounting practices.
Back in the 1980's
as Volker was
practicing restrictive monetary policy, the emerging markets
accounted for roughly 15 % of total global GDP.
As reported by CPA
Practice Advisor, «the application has the capability of working with both business and personal
accounts, and different reports are available for the two different groups of
accounts.»
Not counting this form of compensation
as an expense was a ridiculous
accounting practice, and one that was supported by ridiculous arguments by lobbyists and the lawmakers who wanted to protect their corporate constituents who were getting rich.
The primary reason for providing traders with a demo
account is to enable them to improve their trading experience by
practicing trade setups
as well
as to enable them to understand how to use the trading platform.
As such, only a few brokers are offering quality demo
accounts that work on real charts for new traders to
practice this trade and learn the various trading techniques.
The hip - hop mogul is the target of a SEC enforcement subpoena after failing to testify
as part of an agency investigation of
accounting practices at Iconix Brand Group Inc., which paid $ 200 M to acquire assets from his Rocawear apparel brand in 2007.
It also helps
account for the many times the taking of wine or alcoholic drink is referenced neutrally,
as nothing but a common cultural
practice.
Although at times Hartshorne has spoken
as though his
account of experience rested on some intuition of its essence
as exhibited in his own experience, 2 his predominant view and his philosophical
practice advance a concept of experience that is generated by dialectical argument rather than by appeal to direct introspection or intuition: «The philosopher,
as Whitehead says, is the «critic of abstractions.»
Most of the time, Commentary published my pieces pretty much
as I wrote them, which
accounts, no doubt, for my high opinion of the journal's editorial
practices.
By engaging people in the effort to understand God by focusing study of various subject matters within the horizon of questions about Christian congregations, a theological school may help them cultivate capacities both for what Charles Wood [2] calls «vision,» that is, formulating comprehensive, synoptic
accounts of the Christian thing
as a whole, and what he calls «discernment,» that is, insight into the meaning, faithfulness, and truth of particular acts in the
practice of worship (in the broad sense of worship that we have adopted for this discussion).
My own view of all of this,
as a
practicing social scientist interested in the relationship between religious faith and empirical science, is that the general perspective taken by Evans - Pritchard, Douglas, and the Turners is not only entirely reasonable but close to the best
account we might give.
The
accounts in the Gospels which pictures Jesus on constant travel, according to him, arose from the
practice of plying the trade of a carpenter and the work opportunity provided by the massive building projects undertaken by the Herods.26 The occasion also helped him establish contact with various groups of people, many of those, for whom, he had later acted
as a broker.27
There is a broad recognition, largely ignored in
practice, that science
as a whole should be reordered so
as to take what has been learned in these new fields into
account.
Once we take into
account the capacity of the ancient Jewish mind to create a story
as a way of expounding and showing the relevance of a Biblical text (this
practice will be described in Chapter 9), it is not at all difficult to see how the story of Joseph of Arimathea could have been partly shaped by Isaiah 53:9, «And they made his grave with the wicked and with a rich man in his death,» found in the famous chapter on the suffering servant, which was certainly interpreted by the early Christians
as a prophecy of the death of Jesus.
He then provides a fascinating
account of how painters such
as Hals and Turner discovered through the
practice of their painting color discriminations that established standards of excellence that make impossible relativistic judgments.
Aristotle provided MacIntyre with an
account of why our actions require a conception of an end
as well
as the social and political conditions necessary to sustain a life formed by the virtues constitutive of that end that is simply lacking in modern moral
practice and theory.
You know I think not all those
accounted to Islam or Islamic countries are real Muslim in
practice but Muslim only by Coding
as by land or family of birth... but they contain all those you might know in beliefs or in disbliefs in their inner soul, heart, mind, that's why we were told we will be judged by our intentions and not by being
accounted for religions
as followers...
As a result, Hamilton makes extensive use of the «criterion of dissimilarity» to «pick out aspects of the gospel
accounts of Jesus» conduct and teaching which are in sharp contrast to the current
practice and teaching of his day» (PPCT 365).
Don Browning's provocative study A Fundamental Practical Theology offers the most concerted
account yet of how the churches»
practice might organize theological inquiry
as a whole.
This is an attempt to provide a brief
account of the theory and
practice of indulgences in relation to Luther's criticism, in language
as far
as possible nontechnical without losing any theological nuance.
The form of argument in this presentation has emphasized several specific points: first, that the Asian values argument,
as a challenge to the implementation of constitutional democracy, is exaggerated and fails to
account for the richness of values discourse in the East Asian region - local values do not provide a justification for harsh authoritarian
practices; second, that the cultural prerequisites arguments fail because they ignore the discursive processes for value development and they are tautological, excessively deterministic and ignore the importance of human agency it, therefore, makes little sense to take an entry test for constitutional democracy; third, the difficulties of importing Western communitarian ideas into an East Asian authoritarian environment without adequate liberal constitutional safeguards; fourth, the positive role of constitutionalism in constructing empowering conversations in modern democratic development and
as a venue for values discourse; fifth, the importance, especially in a cross-cultural context, of indigenization of constitutionalism through local institutional embodiment; and sixth, the value of extending research focused on the positive engendering or enabling function of constitutionalism to the developmental context in general and East Asia in particular.
As the King's
account also reports of his grandfather Ahaz (in II 16:3), Manasseh reverted to child sacrifice (II 21:6); and, also like Ahaz, he introduced, no doubt under the guise of what continued to pass for Yahweh worship and the Yahweh cult, extraneous
practices denoting Judah's subservience to Assyria.
«I have an
accounting practice with many dairy and rural clients
as well
as my own dairy farm and I now want to focus more time on those operations,» he said.
But
as one of 8,000 Sulawesian smallholder cocoa farmers participating in a climate - smart program of the Rainforest Alliance and Olam Indonesia (under Millennium Challenge
Account — Indonesia), Syamsuddin soon came to understand the new reality of a changing climate, and the urgent need to adapt his farming
practices.
As the National Farm Animal Care Council reviews the Canadian Code of
Practice for the Care and Handling of Pigs, the Code Development Committee must take in to
account the wishes of dozens of leading retailers and include a timeline for the complete elimination of gestation crates from the Canadian pork industry.»
Mr Waters also revealed that Woolworths auditors, Deloitte, had recently reviewed its
accounting practices to ensure there had been no pre-reporting of supplier rebates to prop up profits,
as has been the case in the UK.
As he highlighted in his presentation, these best
practices need to take into
account the needs of consumers, retailers and bottlers.
• Revising how subsidies are allotted to producers, and how different
practices are taxed across the value chain; • Influence the evolution of production standards so that they guide producers toward increasingly sustainable
practices; • Refining public education regarding what are best
practices of production systems (and
accounting for them), and how to make them more widespread; • Studying the effects different
practices and production systems have on society - wide challenges such
as public health (and health insurance, whether it is publicly or privately provided), climate change mitigation, job creation and family income, etc..
We monitor baby food companies, work for regulations to hold them to
account and campaign against harmful
practices, such
as the Nestle boycott and DanoNO campaigns.