Baba Bahoo

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Auditor Independence: An Examination Independence Risk Factors and Mitigating Factors on Auditor Judgment

Barbara M. Vinciguerra
Penn State Great Valley
School of Graduate Professional Studies

Auditor Independence: An Examination Independence Risk Factors and Mitigating Factors on Auditor Judgment


Professional standards require auditors to be independent in the performance of attestation services. Critics of the accounting profession have expressed concern that pressure to maintain and develop business opportunities may erode an auditor’s objectivity and independence when making audit judgments. The profession contends that aspects of the auditing environment such as peer review, consultation review, and auditor professionalism serve to mitigate this risk.

This study examines the impact of financial dependence, consultation review requirement, and moral development on a judgment based audit decision. Fifty-four experienced auditors were asked to assess the appropriateness of an audit client’s proposed change in accounting estimate for warranties. Two levels of financial dependence (Large client with potential for additional consulting revenues / Small client) and two levels of consultation review requirement (Required / Not required) were manipulated in the case materials. Moral development was measured using the Defining Issues Test (DIT) p-score.

Results of the tests indicate that the presence of a consultation review requirement reduced the auditors’ assessments of the appropriateness of the accounting treatment; in addition, higher scores on the DIT were associated with lower assessments of the appropriateness of the accounting treatment. Financial dependence did not influence the assessment of the appropriateness of the accounting treatment. Implications for practice are discussed.…...

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Baba Nyonya Culture

...The Peranakan Baba Nyonya Culture:(2008) 161 - or Disappearance? Sari 26 Resurgence 170 161 The Peranakan Baba Nyonya Culture: Resurgence or Disappearance? LEE SU KIM ABSTRAK Kacukan budaya boleh terjadi dalam banyak bentuk dan pilih atur, termasuk peminjaman kata-kata dan pengambilan amalan sosial dan kepercayaan dan juga penyesuaian pakaian dan makanan. Corak penghijrahan dan pengaliran kebudayaan di Asia Tenggara telah menjana perkembangan yang tersebut dan lain-lain pada masa dan di tempat yang berlainan. Di bawah keadaan yang tertentu, suatu kumpulan etnik yang baru atau yang dikesan sebagai yang berbeza daripada kumpulan etnik yang ada mungkin muncul. Kumpulan etnik yang dimaksudkan adalah Peranakan Baba Nyonya. Ia terjadi pada abad ke 15 ketika orang Cina tiba di Melaka dan berkahwin campur dengan wanita tempatan. Kebudayaan peranakan adalah gabungan unik antara kebudayaan Cina dan Melayu dengan campuran daripada penyintesisan unsur kebudayaan Java, Batak, Thai dan British, melambangkan faham pelbagai budaya dan pelakuran lama sebelum terciptanya istilah-istilah itu..Kini, dunia peranakan sudah menghilang. Kata kunci: Peranakan, Baba, Nyonya, kebangkitan semula, keunikan ABSTRACT Hybridity of cultures can take many forms and permutations, including the borrowing of words and the adoption of social practices and beliefs, and the adaptation of dress and food. Patterns of migration and cultural flows in Southeast Asia have generated at different times and...

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Italian Neorealism It reveals the social condition of Italy, so it has unhappy endings, so films under this film movement mirrors the society by telling people what was happening. Being able to show reality and the burdens of people, it caught the attention of the mass.” The Bicycle Thief” is one of the masterpieces of Vittorio de Sica which received an Academy Honorary Award in 1950 which is also deemed the greatest film of all time by Sight and Sound magazine’s poll of filmmaker and critics. This movement continues to influence numerous filmmakers, one of them is an Indian filmmaker named Roy Bimal who’s famous for his realistic and socialistic films like Do Bigha Zamin, which he did after watching “The Bicylcle Thieves ”,Parineeta, Biraj Bahoo, Madhumati, Sujata and Bandini and same with Vittorio de Sica, he was one of the most acclaimed Indian filmmakers of all time who won numerous award for his work including Filmfare Awards, two National Film awards, and international Prize of the Cannes Film Festival, Madhumati won 9 Filmfare Awards in 1985, a record held for 37 years. Part 2 Reaction Paper on 400 Blows While watching the film I just notice that teachers used to discipline students by hitting them, they are into violence without realizing that what they’re doing has a negative impact on children and older people, knowing that they are superior they always think that what they’re doing would always be right no matter what. Antoine is misunderstood, the parents......

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Baba and Amir's Relationship

...forgiveness. And it’s also a story about father and son’s difficult relationship, Baba is the only person who is with Amir from the start to the end. However, Baba and Amir’s relationship eventually works out. The difficulties of Baba and Amir’s relationship starts from the time they live in Afghanistan. Because of Amir’s different characteristics from Baba, Baba doesn’t like Amir in many situations. He presents his dissatisfaction and dislike towards Amir to Rahim Khan and even says if he didn’t physically see his wife’s child birth process, ‘(he’d) never believe (Amir) is (his) son’. From Amir’s perspective, Baba find it difficult to accept him because he likes books but not sports. Moreover, in Amir’s mind, it is himself who ‘had killed (Baba’s) beloved wife, (Baba’s) beautiful princess. This sort of self-accusation intertwines in Amir’s mind for a long time. It has such a deep impression that Amir can’t stop thinking about this question, ‘didn’t all fathers in their secrets hearts harbor a desire to kill their sons?’ However, from readers’ perspective, Baba’s attitude towards Amir is comprehensible, as Baba has to divide his love between his two sons. It also interprets the reason why Amir is always trying to win Baba’s love from Hassan, and teases Hassan in order to gain a sense of satisfaction and let himself to believe that he owns all of Baba’s love. The contradictory relationship between Baba and Amir is built on their different attitudes towards each other, when......

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...Amir tells us something happened in the winter of 1975 and this event made him what he is today. He gives us some scattered images: a crumbling mud wall, an alley, a frozen creek. Amir remembers a phone call last summer from his friend Rahim Khan. He feels like a past of "unatoned sins" is calling him up. So he takes a walk and looks at some kites, which remind him of someone named Hassan. During the walk, Amir sits on a park bench. He thinks of Baba and Ali, and Kabul, Afghanistan. The chapter ends where it began: "I thought of the life I had lived until the winter of 1975 came along and changed everything. And made me what I am today" (1.3). Chapter 2 This chapter is a slideshow of Amir's early childhood. Fasten the seatbelts on your recliners! Amir and Hassan get into harmless mischief together as kids. Hassan often takes the blame if the two troublemakers get caught. Amir describes his childhood home, built by his father. It has rosebushes, marble floors, mosaic tiles, and gold-stitched tapestries. Oh, and a crystal chandelier. Baba, Amir's father, has a smoking room in the house but he doesn't let Amir hang out there. Go away, Amir. Some of Baba's cabinets have a few pictures: Amir's grandfather and King Nadir Shah and one of Amir's father and mother on their wedding night. No word yet on Amir's mother. Finally, there's one of little Amir in his father's arms; Rahim Khan stands off to the side. Amir takes us inside the little shack where Ali and Hassan, their servants,......

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Ali Baba

...Jon Haase Nov 1, 2009 China Logistics & Supply Chain Management CIMBA Professor Ning Shi Case Write: A Consideration of a the Virtual Service Value Chain Abstract: The purely virtual and service providing nature of’s business model requires they modify the traditional value chain model to reflect the customer base and service provided, and that there is no physical product moving through their logistics. Because of this, marketing & sales and customer service must be moved in the model to reflect their presence from before the service can begin through to the end of the transaction. Also, the concepts of inputs, operations, and outputs, need to reflect the service and its virtual nature. As continues to grow with the Chinese economy, especially the increased internet usage of SMEs, and they monetize their customer base, will continue its quest to becoming a world leading e-commerce business. What has made the Chinese e-commerce giant the world leader in creating and serving business-to-business relationships has been their unique ability to link suppliers and buyers around the world. Coinciding with their value proposition and business ideas has been their timing in the history of the economic growth of China that has served to fuel their incredible growth. Economic Considerations The timing for the emergence of Alibaba has perfectly coincided with the rapid growth in several important economic factors. •......

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Explore the Relationship Between Amir and Baba.

...Explore the relationship between Amir and Baba. Throughout the novel The Kite Runner, the relationship between Amir and Baba has many ups and downs, the reader sees it broaden as Amir grows older and it is clear that deep down their relationship is strong. Amir tells the reader during his dream that he ‘can never tell Baba from the bear.’ This gives the impression that Baba is strong and rugged in appearance. It is important that the reader knows that Baba is the narrator’s father; due to the unconditional love we expect between father and son, Amir’s opinion may well be biased. Indirectly, the reader can make an opinion on Baba, and his relationship with Amir, through his speech and actions as described by Amir. The reader is told that ‘Baba heaved a sigh of impatience.’ This shows that Baba, unlike most fatherly figures has very little patience with Amir and even the smallest things that Amir does seems to get on his nerves. Hosseini suggests that Amir is some what intimidated by Baba from the quotation ‘My father was a force of nature, a towering Pashtun specimen with a thick beard, a wayward crop of curly brown hair as unruly as the man himself,’ The metaphor ‘My father was a force of nature’ suggests an essence of fear; the character of Baba is not to be reckoned with. The reader is presented with imagery of a storm at sea or a hurricane as Rahim Khan Nicknames Baba. This could suggest an element of incomparable strength, recklessness and perhaps the tendency of......

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...Is it possible to see Baba as a tragic hero? (21) The definition of a tragic hero is a noble person with heroic or potentially heroic tendencies; however has a tragic flaw that leads to his downfall and a reversal of fortune. The audience typically pities this character. Although it may be argued that Baba is, in fact, a tragic hero, I do not believe that he is. Some readers may see Baba as a tragic hero as Baba does hold some of the characteristics needed for him to be a tragic hero. For example, he is sometimes noble, as on occasion, he quite clearly shows that he has high moral principles, as a noble person would. For example, when he stands up for the woman in the truck. ‘I’ll take a thousand bullets before I let this indecency take place.’ This is considered particularly noble as, given the context in Afghanistan in 1981, to stand up to a Russian soldier in order to stand up for your morals, is noble and heroic. Readers may also view Baba as a tragic hero, because, as a character, he most certainly does have flaws. From the way he treated Amir ‘Baba grunted, didn’t answer.’ (Chapter 2) to the adultery with Hassan’s mother, a high crime in Afghanistan in the past, especially with a servant, resulting in the birth of Hassan. The fact he kept this hidden for so long is a flaw in itself, as he sees himself to have the moral high ground on many occasions, for example, when he forgives Hassan from stealing from Amir. However, these flaws do not instigate Baba’s......

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...Heritage Site since 7 July 2008. This report will describes few aspects of the Baba and Nyonya culture in Malaysia, the customs, art and architecture, cuisine as well as the development of Malacca. 1.1 The Origin of The Baba and Nyonya The unique hybrid of Baba and Nyonya started evolving in the fiftieth century when Chinese merchants arrived in the Malacca. At this point, Malacca was the centre of trading and The Malacca Sultanate. When the Chinese men arrived in Malacca and they did not bring any women thus intermarriage with the local women. Today, the Baba and Nyonya communities can be found in Indonesia and the Philippines and the majority of them can be found in Singapore, Malacca and Penang as well. 1.2 Definition There are a few terms to define this ethic group: firstly, they are called the Peranakans, the Babas and Nyonyas and the Straits Chinese. The word Peranakan comes from the root anak, which literally means ‘son’. So when one says he or she is a Peranakan, the meaning is that he or she is locally born. For the term Baba and Nyonya , the men came to be known as Baba and women are referred to as Nyonya, the word Baba may derived from the word bapa means father in Bahas. The Straits Chinese is regarded the as the who who adopt exterior makers of a Baba or Nyonya, in language, customs, dress and food. (Lee, 2008) 2. The culture 2.1 The Baba and Nyonya Culture The Baba and Nyonya ethic group is very rich in culture, the confluence......

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Baby Room

...en inspireer.’n Baba se brein is konstant besig om te ontwikkel en hul absorbeer die omringende omgewing soos ‘n spons. 1. Stimuleer die oë Een aspek om in gedagte te hou wanneer u die baba se wonderlike nuwe spasie inrig is dat pasgeborebabas gebore word met beperkte sig.Hierdie sintuig is die minste ontwikkel teen die tyd van geboorte.Hul kan slegs ‘n visuele perspektief kry van objekte 20 to 30 cm weg ,die tipiese afstand vanaf die gesig van die persoon wat die pasgeborene vashou. Het u al opgemerk dat meeste speelgoed uit rooi bestaan? Dit is omrede rooi die eerste kleur is wat deur die menslike oog gesien kan word. Verf van muur: Kontrasterende kleure trek visuele aandag van ‘n baba en stimuleer die ontwikkelende sig.’n Baba kan wel ook oorgestimuleer word deur die gebruik van baie primêre kleure ,met die gevolg dat die baba seurderig en vol giere is.Die beste kleurskemas is dan eerder ligte, sagte, kalmerende kleure oortuigend met helder, kontrasterende objekte in brandweerwa-rooi,suurelmoen-geel en see-blou. Dit beteken ook dat dekorasies naby aan die baba moet varieer tussen verkieslik 2 kleure, een baie donker en die ander lig, jukstaposeerd.Verftegnieke is ook belangrik met verkieslik helder, vet gedrukte, basiese vorms wat kontrasteer, byvoorbeeld ‘n sirkel, driehoek en vierkant, groot en klein. Ligintensiteit: ‘n Lamp of ‘n lig met ‘n verdowings funksie is baie handig vir nagtelike voeding en kalmering, dit voorkom dat jy en jou baba nie heeltemal......

Words: 2446 - Pages: 10

Ali Baba

...Yolo fam fg fg dfg fg fdg fg d fg dfg d g d gd g d g d d g g df d dfg dfg dfg dg dg dg g dgd dd f fg g fg g fd g df gd g fd g dg g g g g g g g gd gd gd d d dd d dfgg g g rg f gd fg g g dg df gdf g fg g g g g g g g g g g g g g g g g g g g g g g g g gg g g g g g g g g g g g g g g g g g gg g g g g g g g g g ggg g g gg gg ggg gggg Yolo fam fg fg dfg fg fdg fg d fg dfg d g d gd g d g d d g g df d dfg dfg dfg dg dg dg g dgd dd f fg g fg g fd g df gd g fd g dg g g g g g g g gd gd gd d d dd d dfgg g g rg f gd fg g g dg df gdf g fg g g g g g g g g g g g g g g g g g g g g g g g g gg g g g g g g g g g g g g g g g g g gg g g g g g g g g g ggg g g gg gg ggg gggg Yolo fam fg fg dfg fg fdg fg d fg dfg d g d gd g d g d d g g df d dfg dfg dfg dg dg dg g dgd dd f fg g fg g fd g df gd g fd g dg g g g g g g g gd gd gd d d dd d dfgg g g rg f gd fg g g dg df gdf g fg g g g g g g g g g g g g g g g g g g g g g g g g gg g g g g g g g g g g g g g g g g g gg g g g g g g g g g ggg g g gg gg ggg gggg Yolo fam fg fg dfg fg fdg fg d fg dfg d g d gd g d g d d g g df d dfg dfg dfg dg dg dg g dgd dd f fg g fg g fd g df gd g fd g dg g g g g g g g gd gd gd d d dd d dfgg g g rg f gd fg g g dg df gdf g fg g g g g g g g g g g g g g g g g g g g g g g g g gg g g g g g g g g g g g g g g g g g gg g g g g g g g g g ggg g g gg gg ggg gggg Yolo fam fg fg dfg fg fdg fg d fg dfg d g d gd g d g d d g g df d dfg dfg dfg dg dg dg g dgd dd f fg g...

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Ali Baba Bujang Lapuk

...30pm Ali Baba Bujang Lapok 1. Summary of the movie Ali Baba (Aziz Sattar) is a poor man who cannot succeed in life. He constantly sends his wife to his brother Kassim Baba's house to borrow flour so they can eat, but the stingy Kassim Baba (S. Shamsuddin) is frustrated at his brother and constantly reminds his wife, Aloyah, of Ali Baba's uselessness. When Aloyah comes to ask for flour for the umpteenth time, Kassim Baba loses his temper and lashes out at her sending her home in tears. She blames Ali Baba for putting her in the situation and blames him for not making an effort to seek a job. Ali Baba finally relents and goes out into the woods to gather firewood where he chances upon a group of 40 thieves marching through the woods carrying loot and treasures. He hides in a tree and watches their leader (P. Ramlee) stand in front of a cave and sings a verse of seemingly nonsensical words (niat ingsun matek aji semar ngising, actually a Javanese language poem) which causes an entrance to the cave to open. Ali Baba waits until the thieves have all left the cave before coming out of the tree and using the magic words to open the cave. Inside, he discovers a variety of riches and wealth, but only takes a box of gold coins. With the gold coins, Ali Baba is able to pay Kassim back everything he owes and live in better comfort. Kassim Baba is overcomed with curiosity and pesters Ali Baba to tell him how he suddenly came into wealth. Ali Baba eventually......

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Baba and Nyonya

...membantu berfikir, Baba mempunyai jenis sifat-sifat kelas? Baba awal, kerana sukakan cabaran, rajin dan baik pengurusan kewangan, kebanyakannya daripada hartawan tempatan.18-19 abad, sebahagian besar daripada Baba yang mengambil buah pelaga, sirih dan perdagangan candu, menanam lada, perlombongan atau pelaburan hartanah, kewangan serta-merta mula melibatkan diri dalam bidang yang penting dalam agama, ekonomi dan politik memainkan peranan penting. Pakaian Nyonya begitu mulia, yang merupakan sebab yang sangat penting bergantung Nyonya keluarganya dan keadaan ekonomi suaminya. Baba Nanyang etnik perintis pendatang Cina, klimaks Baba berbeza daripada pendatang Cina berpindah ke abad ke-20, Kebanyakan menerima pendidikan Inggeris. Mereka garis menjadi lautan, bank-bank besar, baris perdagangan Baba comprador yang kedua-duanya memakai dua baris gelung simpulan kolar pakaian dan seluar Cina, memakai duri topi, atau jaket gaun, tinggal tocang panjang, manakala masa pasaran, memilih untuk memakai sahih saman. Memotong rambut braided masa sedikit lebih awal daripada China. Dalam tempoh peralihan ini, kami menerima pendidikan Inggeris dan menjadi mata pelajaran rakyat British yang cenderung untuk berpakaian lebih teliti kebaratan. Seawal abad ke-19 awal, banyak Babamemakai saman. Pengalaman di Asia Tenggara di Singapura budaya Peranakan, lebih dan lebih jelas dilihat dalam kehidupan mereka sebagai Nyonya bersatu warna kebudayaan pelbagai etnik. Dalam satu tangan, Baba kepada......

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...Answers to the Problems and Applications 1. William Gregg owned a mill in South Carolina. In December 1862, he placed a notice in the Edgehill Advertiser announcing his willingness to exchange cloth for food and other items. Here is an extract: 1 yard of cloth for 1 pound of bacon 2 yards of cloth for 1 pound of butter 4 yards of cloth for 1 pound of wool 8 yards of cloth for 1 bushel of salt a. What is the relative price of butter in terms of wool? 1 pound of butter exchanged for 2 yards of cloth and 4 yards of cloth exchanged for 1 pound of wool. Hence 1 pound of butter exchanged for 2 yards of cloth and 2 yards of cloth exchanged for 1/2 pound of wool. So the relative price of butter in terms of wool was 1/2 pound of wool per pound of butter. b. If the money price of bacon was 20¢ a pound, what do you predict was the money price of butter? 1 pound of bacon exchanged for 1 yard of cloth and 2 yards of cloth exchanged for 1 pound of butter. Hence it took 2 pounds of bacon to exchange for 1 pound of butter. As a result, if the money price of a pound of bacon was 20¢ the money price of 1 pound of butter was 40¢. c. If the money price of bacon was 20¢ a pound and the money price of salt was $2.00 a bushel, do you think anyone would accept Mr. Gregg’s offer of cloth for salt? If the money price of bacon is 20¢ a pound, Mr. Gregg’s offer to exchange 1 pound of bacon for 1 yard of cloth means that anyone could obtain 1 yard of cloth for a money price of 20¢. Mr.......

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