Suchergebnisse

Mathra Tool, Inc. (MTI) is a small business manufacturing case. It can be used by undergraduate or graduate students studying management controls and auditing in a computerized setting. Students integrate accounting, auditing, and information systems concepts. They identify and assess controls to set detection risk and suggest the nature, extent and timing of detailed tests for generalized audit software. They then prioritize weaknesses in internal control, separating reportable conditions from other improvements.
MTI is particularly topical, in the light of SAS No. 80, Amendment to Statement on Auditing Standards No. 31, Evidential Matter, effective for financial statements beginning on or after January 1, 1997. This SAS recognizes that both electronic and paper evidence needs to be considered when conducting risk assessments and during the evidence-gathering process. Instructors can discuss concepts of activity-based costing (due to inappropriate overhead application) and additional types of EDI beyond the stand-alone EDI method used by MTI.

Air Law — Warsaw Convention of 1929 on International Air Transport — Article 22 of Convention — Whether Consistent with Constitution of United States of America.Treaties — Operation and Enforcement of — Constitutional Limitations — Warsaw Convention of 1929 Relating to International Air Transport — Whether Consistent with Constitution of United States of America — Seventh Amendment to Constitution Relating to Trial by Jury

In der Planung von teilautomatisierten Montageprozessen ist ein wichtiges Ziel, nicht wertschöpfende Tätigkeiten wie Laufbewegungen zu vermeiden. Studien haben gezeigt, dass die tatsächlichen Laufbewegungen in Montageprozessen von den geplanten Bewegungen abweichen. Dieser Beitrag stellt eine Methode vor, tatsächliche Laufbewegungen mit Motion Capture zu erfassen und in die Laufwegsplanung einzubeziehen, sodass sich Prozess- und Arbeitsplatzgestaltung bereits frühzeitig optimieren lassen.
 
In planning of semi-automated assembly processes, an important aspect is to avoid non-value-adding activities such as walking movements. Studies have shown that the actual walking movements in assembly processes differ from the planned movements. This paper presents a method of capturing actual walking movements with motion capture and integrating them into walking path planning so that process and workplace design can be optimized at an early stage.

Sovereign immunity — Foreign States and State-owned corporations — Attachment and execution — Pre-judgment attachment of property belonging to foreign State or its agencies and instrumentalities — Foreign Sovereign Immunities Act 1976 — Whether express waiver of immunity required for pre-judgment attachment — Treaty of Amity, Economic Relations and Consular Rights, 1955, between United States and Iran — Whether amounting to waiver — Iranian Assets Control Regulations — Scope and nature — The law of the United States

ABSTRACTThe central problem of environmental and other regulation is identified as a control problem similar to that faced by principals in controlling their agents. An incentive systems framework, featuring the concept of incentive relation, is offered as a means of integrating and systematizing discussion of alternative means of regulation. The distinction of incentive and directive means of environmental regulation, together with the levels of their targets and the penalties for enforcement, are employed to develop a typology of regulatory means and to categorize environmental regulatory alternatives. Shifting from control of regulatees to control of regulators, some results of a study of the incentive systems facing state reclamation inspectors are reported. Dual external incentive relations (to the mining industry and to the federal Office of Surface Mining) are observed, and the design consequences for regulation in the federal system are discussed.

In Google v. Equustek, the Supreme Court of Canada ordered Google to delist all websites used by Datalink, a company that stole trade secrets from Equustek, a Canada-based information technology company. Google had agreed to do so in part, but with respect to searches that originated from google.ca only, the default browser for those in Canada. Equustek however, argued the takedowns needed to be global in order to be effective. It thus sought an injunction ordering Google to delist the allegedly infringing websites from all of Google's search engines—whether accessed from google.ca, google.com, or any other entry point. Google objected. The Canadian Supreme Court, along with the two lower Canadian courts that considered the issue, sided with Equustek (para. 54). The ruling sets up a potential showdown between Canadian and U.S. law and raises critically important questions about the appropriate geographic and substantive scope of takedown orders, the future of free speech online, and the role of intermediaries such as Google in preventing economic and other harms.