Suchergebnisse

1 sheet ([1] p.) ; Annotation on Thomason copy: the second 1 has been crossed out and replaced with "1660" in both caption and imprint dates. ; Reproduction of the original in the British Library.

Глубокое понимание аудитором деятельности аудируемого лица и среды, в которой она осуществляется, призвано обеспечить высокое качество проводимого аудита. Одновременно с этим следует признать и обратную необходимость понимания руководством аудируемого лица деятельности аудиторов. В международной практике аудита значимость эффективного двустороннего обмена информацией в ходе проведения проверок уже давно не ставится под сомнение, в то время как в отечественных нормативных документах подобное требование отсутствует. В работе предпринята попытка сравнительного анализа международного стандарта аудита ISA 260 «Обмен информацией с лицами, наделенными руководящими полномочиями», регламентирующего процесс взаимного обмена информацией субъектами аудита, и его отечественного аналога ФПСАД 22 «Сообщение информации, полученной по результатам аудита, руководству аудируемого лица и представителям собственника». Для этого авторами был изучен оригинальный текст международного стандарта на английском языке, проведено сравнение основных положений стандартов, выявлены риски отсутствия в нормативных документах РФ ряда требований, присутствующих в международных стандартах аудита, приведены рекомендации авторов по снижению таких рисков до приемлемого уровня. Результаты исследования указывают на необходимость редактирования текста отечественного ФПСАД 22. Такое решение позволит в период перехода России к МСА повысить уровень понимания аудиторами требований, которых придерживается международное сообщество. Стоит заметить, что до настоящего времени настолько глубокое и подробное сравнение международных и отечественных стандартов аудита исследователями не проводилось. ; The full understanding of the activity of an entity under audit and its environment is intended to provide high-quality auditing. At the same time, the need to understand the auditors'' activities by the entity''s management should also be admitted. The importance of an effective two-way communication is no longer questioned in the international practice of auditing, whereas the national legislation does not contain such a requirement. In the article the authors attempt to compare ISA 260 "Communication with those charged with governance", regulating the process of mutual information exchange between the subjects of auditing, and its national analogue Federal Rule of Auditing 22 "Providing information on the audit results to the audited entity''s management and owner''s representatives". During the research the original text of the international standards in English was studied by the authors. Comparative analysis of the main points of the standards was conducted, risks caused by the lack of some requirements present in the international auditing standards, but not contained in the national standards were identified. The article provides recommendations for these risks reduction to the tolerable level. The results of the research show the necessity for improving the Federal Rule of Auditing 22. Within the process of Russia''s transition to international auditing standards this improvement will increase the local auditors'' understanding of international requirements. It is worth noting that such a profound comparison of international and national auditing standards has not been made by researches till now.

The Global Change Center at Virginia Tech welcomed Dr. Naomi Oreskes, Harvard historian and author, for a Distinguished Lecture on September 2, 2015, at 4:00 p.m. at the Lyric Theatre in Blacksburg, VA. Dr. Oreskes is a professor of the history of science and affiliated professor of Earth and planetary sciences at Harvard University. Her research focuses on the earth and environmental sciences, with a particular interest in understanding scientific consensus and dissent. Dr. Oreskes has received international acclaim for her 2010 book, "Merchants of Doubt, How a Handful of Scientists Obscured the Truth on Issues from Tobacco to Global Warming," co-authored with Erik M. Conway. It was shortlisted for the Los Angeles Time Book Prize, received the 2011 Watson-Davis Prize from the History of Science Society, and was recently adapted into a documentary film. Dr. Oreskes' visit represents the second in a Public Distinguished Lecture Series sponsored by the Global Change Center at Virginia Tech. The lecture series is designed to bring some of the world's leading scholars to the Blacksburg community to discuss critical environmental and societal issues in an open forum. ; Virginia Tech. Global Change Center ; Virginia Tech. Interfaces of Global Change Interdisciplinary Graduate Education Program ; Virginia Tech. WLP Endowed Lecture Fund ; Virginia Tech. Office of Undergraduate Research ; Virginia Tech. Department of History ; Virginia Tech. Graduate School ; Virginia Tech. Fralin Life Science Institute ; Dr. Oreskes' lecture was given at 4:00pm, September 2, 2015 at the Lyric Theatre in Blacksburg, Virginia. ; Video editing by Elizabeth McVoy

Los cambios en la industria generalizados durante la segunda mitad del siglo XX fueron especialmente visibles en algunas áreas, como el Poblenou de Barcelona. En el año 2000 el Ayuntamiento de Barcelona impulsó un gran proyecto de transformación de este antiguo barrio industrial. Un proyecto urbanístico, económico y social que aspiraba a crear un nuevo distrito de la innovación. Tras unos inicios en los que se sucedían las grandes inversiones inmobiliarias, la crisis económica ralentizó algunos de los proyectos inicialmente previstos y anuló otros. Esta nueva situación impulsó una reflexión sobre las transformaciones emprendidas e hizo posible que algunos colectivos, como por ejemplo los artistas, se integrasen mejor en el proyecto. En este sentido, el caso del Poblenou de Barcelona se contrapone en cierta medida a las tendencias habituales en otras ciudades, donde los artistas son atraídos en las fases iniciales de la transformación y expulsados en las etapas más avanzadas. Esta expulsión de artistas también se dio en el Poblenou. La novedad en Barcelona reside en el retorno de los artistas al barrio a partir del año 2008, coincidiendo con la crisis inmobiliaria. Este retorno supone un cambio respecto a los procesos tradicionalmente descritos de expulsión de artistas. ; The changes generated in the industry during the second half of twentieth century were specially visible in some areas, like Poblenou in Barcelona. In 2000 the Barcelona City Hall promoted a great project of transformation in this old industrial neighbourhood; an urban, social and economic project that aspired to create a new district of innovation. After the beginnings where the great investment in real- estate occurred, the economic crisis slowed some projects originally planned and cancelled others. This new situation promoted a reflection about the transformations undertaken and made possible that some groups, for example artists, integrate better in the project. In this sense, the case of Poblenou in Barcelona is opposed in some way to the ...

Library copy is inscribed on front flyleaf: A ma bonne cousine Anna, en souvenir de sa chère Algerie. M. Pichon, Lt. Colonel au 163e. d'Infanterie. Juin 1907. ; Mode of access: Internet.

WHAT IS LATENT DEMAND AND THE P.I.E.?The concept of latent demand is rather subtle. The term latent typically refers to something that is dormant, not observable, or not yet realized. Demand is the notion of an economic quantity that a target population or market requires under different assumptions of price, quality, and distribution, among other factors. Latent demand, therefore, is commonly defined by economists as the industry earnings of a market when that market becomes accessible and attractive to serve by competing firms. It is a measure, therefore, of potential industry earnin