2010 Ufe Evaluation Guide

In: Business and Management

Submitted By 373244234
Words 26497
Pages 106

Appendix C — Paper I — Evaluation Guide

The reader is reminded that the solutions are developed for the UFE candidate, therefore all the complexities of a real life situation may not be fully reflected in the following solution. The UFE
Report is not an authoritative source of GAAP.
Memo to:

StarNova Executive Committee
SableTel’s 2010 Year-End and 2011 Strategic Plan

As requested, I have assessed the strategic plan as formulated by the CEO of SableTel, Dan Wilson. I have also identified issues associated with the 2010 financial results and I have assessed the financial condition and future prospects of SableTel.
Primary Indicator #1
The candidate provides an audit plan, recalculates the CRTC Fee, and provides auditing procedures to test the accuracy of the Fee calculation.


The candidate demonstrates competence in Assurance.

VI-1 – Analyzes, evaluates and advises on assurance needs (A)
VI-2.2 – Evaluates the implications of key risks and business issues for the assignments (A)
VI-2.4 – Develops guidelines to set the extent of assurance work, based on the scope and expectations of the assignment (A)
VI-2.5 – Designs appropriate procedures based on the assignment’s scope, risk and materiality guidelines (A)
VI-2.10 – Prepares information for meetings with stakeholders (A)
SableTel has received a letter from the CRTC, which has threatened to revoke its operating licence based on the 2009 CRTC Fee as calculated by SableTel. The letter, dated September 5, 2010, requires
SableTel to recalculate and submit its 2009 Fee, as well as calculate and submit its 2010 Fee by
November 30, 2010. Since SableTel cannot operate without a licence, this matter requires my immediate attention. John McReynolds has…...

Similar Documents


...LEARNING TEAM_________ Assignment ___________________________ Week_________ Using the scale below, individually rate each member of your learning team, including yourself (please use the Collaboration Guide on the next page for a more detailed description of each category). 4 = Excellent 3 = Good 2 = Fair 1 = Poor 0 = None |Learning Team Evaluation |Team |Time |Establishing and |Professional |Team |Collaboration | |Form |Involvement |Management |Following Guidelines |Communication |Contributions |Comments | | | | |(Helped to define and | | | | | |(Active and |(Supported team |adhere to the goals, |(Communicated clearly and|(What did each team member contribute to |(Please include any comments describing | | |substantively involved|timeline) |roles, and |professionally) |the assignment? What value did that |why each person received the | | |in the team | |responsibilities of......

Words: 444 - Pages: 2

Apple in 2010

...Abstract In this case analysis we will look at Apple’s standing in the digital age. How Apple has become a leader in innovation and first to market strategies and how their business strategy has helped them retain their revenues even through the recent recession. We will also look at how Apple’s financial standing helps them continue to innovate and come up with products that keep their customers coming back for more. Finally a SWOT analysis was done to show what the markets possibilities and threats are and how to overcome the weaknesses and threats and how to make the most of the strengths and opportunities. APPLE IN 2010 1. What are the chief elements of Apple’s overall competitive strategy? How well do the pieces fit together? Is the strategy evolving?   Leading the industry in innovation has been the main strategy at Apple.   The new products that Apple has introduced over the past decade have kept them out front of their competitors. Their differentiation strategy meets the needs of the global market by the offering of new industry leading products and improvements on the products they already produce. Being an innovator in in the industry and developing its own operating system and software used in these systems has kept Apple leaps and bounds ahead of their competition. Since they have complete control over their software and hardware, it allows them to be more flexible in their product development. When Apple was beginning back in the mid-1970s,......

Words: 2856 - Pages: 12

Guide Questions and Sensory Evaluation

...full-bodied, | | |red wine, walang hagod |smooth, sour also, onting |after |bubblegum caudalie, | | | |hagod | |stinging but bitter | |Dave | | | | | |Justin | | | | | |Vince | | | | | GUIDE QUESTIONS (10-17) 10. It delays the fermentation of the tuba from becoming vinegar. the powdered bark colors the tuba, but ore importantly, apparently inhibits fermentation and probably adds a distinct flavor to the vinegar. http://www.marketmanila.com/archives/tuba-a-marketman-mini-adventure 11. “Putuhan” is usually made of clay and commonly situated in areas near to river and some bodies of water where there is a sufficient amount of water to be use in distillation process. http://www.pinoysites.org/jcm/item/7/ 12. • Some distillers set it aside for sundry uses by local healers, especially for therapeutic massage or in small doses for menstural irregularities. ......

Words: 628 - Pages: 3


...that a delightful appetizer menu and all deserts made in house. However, with such amazing creativity, comes understandable limits. The entrée menu is usually bound to about 10 selections, not counting the specials. With no liquor license, patrons are encouraged to bring their own adult beverages. Depending on one’s point of view, BYOB can be either a positive or negative. The next criteria used for my evaluation was the atmosphere found at Serenity Café. As soon as you step inside the restaurant you cannot help but notice the relaxed atmosphere. It is not uncommon to see folks dressed in jeans and button-down shirts across from a table of diners attired in formal evening wear. Both of which is perfectly acceptable at this location. The front of the house is tastefully decorated with just the right amount of art and interesting items on the walls, with a warming paint scheme. But, to get a table at this place, one must secure a reservation in advance as there is seating for only about 90 persons. Finally, of course I had to consider price in the evaluation. The majority of the entrees are priced at $25 or less, with several items below $20, while most of the appetizers are $10 or less. Guests can save additional money by avoiding the normal grossly inflated wine list prices by bringing their own vino selections to the table. There is also a nice lunch menu offered with most items at or below $10. On the down side, there is the occasional $30 plus......

Words: 730 - Pages: 3

Google 2010

...GOOGLE CASE STUDY 2010 1. Discuss competition in the search industry. Which of the five competitive forces seem strongest? weakest? What is your assessment of overall industry attractiveness? The search industry is based on the ability of providing higher technology to users, lower prices for advertising and the capacity to engage suppliers to subscribe to the search engine. Some of the big players, besides google, are; * Yahoo, which has a challenger’s and loser’s position * Bing, this is new brand name for MSN Live search * Baidu, China search engine * Ask * AOL, where search engine is powered by google The bargaining power of buyers in 2008 was almost 97% of Google revenue made by advertising The bargaining power of suppliers consist in the trust of Google’s as system as a reliable source of income. The threat of substitute products and services is not really relevant. There is no substitute for a search engine and the number of internet user is increasing every day. As far as the threat of new entrants, the barriers are really high. Current big players exhibit a high technology and a lot of knowledge on the industry. In order to compete as a new entrant you must provide a better technology and a higher speed search engine. Competitive rivalry is one of the strongest forces, and the weakest is bargaining power of the buyers. Rivalry among competitors is constant. They invent new application every day in order to have a strong competitive......

Words: 1222 - Pages: 5


...Evaluation (& Continuation) Phase • Criminal Restitution (clean-up): $100 million; eventually $2.2-3.2 billion • Criminal Plea Agreement: $150 million fine (largest ever for environmental crime) (later reduced to $25 million w/ half for North Am Wetlands Conservation Fund & half to Victims of Crime Fund; $300 million in lost wages for fishermen • Civil Settlement: $900 million over 10 years to restore environmental resources • Punitive Damages: $5.3 billion (largest punitive fines ever for corporate irresponsibility); vacated & reinstated; Dec 2006 reduced to $2.5 billion (now $4.5 billion w/ interest); Exxon still appealing (Jan 2007) • Reputational Outcome: Exxon lost market share, stock dropped $3 billion; slipped from largest to third-largest oil company; target of consumer boycott. "Exxon Valdez" synonymous w/ corporate arrogance & shirking responsibility (2004). Called "most anti-environmental company in the world." Alaska Bishop: Exxon threatens "the web of life." Greenpeace: "Classic case of deny, dupe & delay." (2006) Britain science academy: Stop funding groups that misrepresent climate science. Canada: Exxon-Mobil spending millions to discredit science that fossil fuels accelerates global warming. • Corporate Outcome: Merger w/ Mobil Oil; $36 billion profits in 2005 (largest ever for any US company) • Legal Spin-off: In 2000, Alabama jury assessed Exxon $2.5 billion for defrauding state on gas royalties;......

Words: 380 - Pages: 2

December 2010 Au2

...CGA-CANADA ADVANCED EXTERNAL AUDITING [AU2] EXAMINATION December 2010 Marks 30 Time: 4 Hours Question 1 Select the best answer for each of the following unrelated items. Answer each of these items in your examination booklet by giving the number of your choice. For example, if the best answer for item (a) is (1), write (a)(1) in your examination booklet. If more than one answer is given for an item, that item will not be marked. Incorrect answers will be marked as zero. Marks will not be awarded for explanations. Note: 11/2 marks each a. Which of the following opinions is an auditor most likely to issue when he or she found a material misstatement in a client’s opening balances during an initial audit engagement, but has determined that the balance sheet accounts at the end of the fiscal year are not materially misstated? 1) 2) 3) 4) An unqualified opinion modified by an explanatory paragraph A qualified (GAAP) opinion A qualified (scope) opinion An adverse opinion b. Which of the following situations is most likely to represent an attitude risk factor, in the context of the fraud triangle model of material financial reporting fraud? 1) 2) 3) 4) c. Significant managerial judgment needed to determine an estimated account balance Major unusual transactions recorded by management Aggressive managers who unduly emphasize meeting quantitative earnings targets Inadequate profitability Which of the following elements is not an example of an organization and......

Words: 10295 - Pages: 42

Microsoft Exchange 2010

...Microsoft Exchange 2010 on VMware Best Practices Guide Microsoft Exchange 2010 on VMware Best Practices Guide © 2011 VMware, Inc. All rights reserved. This product is protected by U.S. and international copyright and intellectual property laws. This product is covered by one or more patents listed at http://www.vmware.com/download/patents.html. VMware is a registered trademark or trademark of VMware, Inc. in the United States and/or other jurisdictions. All other marks and names mentioned herein may be trademarks of their respective companies. VMware, Inc 3401 Hillview Ave Palo Alto, CA 94304 www.vmware.com © 2011 VMware, Inc. All rights reserved. Page 2 of 70 Microsoft Exchange 2010 on VMware Best Practices Guide Contents 1. Introduction ...................................................................................... 7 1.1 Purpose .......................................................................................................................... 7 1.2 Target Audience ............................................................................................................. 7 1.3 Scope ............................................................................................................................. 8 2. VMware ESX Host Best Practices for Exchange .............................. 9 2.1 CPU Configuration Guidelines ....................................................................................... 9 2.2......

Words: 19879 - Pages: 80

Evaluation Report

... InHolland University of Applied Sciences TM2A 2015-2016 E-Commerce 2.2 Evaluation Report [pic] Chantall Bebb 550461 Prof. Feico Brinck Contents Abstract 3 Evaluation Report E-commerce Website 4 Purpose of Website 4 Navigation and Usability 4 Web Content 5 Marketing 5 Use of Social Media 6 Target Group Analysis 6 Recommendations 6 References 7 Abstract The continued development of technology has made people increasingly dependent on technological resources to run various aspects of life. Digital communication has worked to foster globalization. The tourism industry is one of the many sectors that have become global because of digital communication. Currently, tourism promoters from different countries are using websites to reach out to a broad market of target consumers. In that line, this paper will analyze and evaluate the “http://www.visitbritain.com/en/EN/” site to create a partial understanding of digital communication in transforming marketing. Evaluation Report E-commerce Website http://www.visitbritain.com/en/EN/ Purpose of Website The website under evaluation belongs to the national tourism and a non-departmental public agency financed by the British Department for Culture, Media, and Sport in particular. The purpose of the website is to market and promote Britain as a worthy tourism destination (Visit Britain, 2015). The website highlights and summarizes the various tourist attraction sites and...

Words: 1413 - Pages: 6

Impact of the 2010 Iom Report

...Impact of the 2010 IOM report on the Future of Nursing Carolina Rosales Grand Canyon University Professional Dynamics NRS-430V Vernon Thacker February 20, 2016 Impact of the 2010 IOM report on the Future of Nursing Nurses have an important role in the healthcare system. Nurses are the first and last part of the chain in the patient care. During the past 40 years the nursing profession has become more popular with over 3 million of active registered nurses ("Total Number of Professionally Active Nurse," 2016), the nursing career is one of the largest and essential part in the healthcare system. During the year of 2008, The Institute of Medicine and The Robert Wood Johnson Foundation (RWJF) built a two-year study to answer the immediate necessity to redesign the career of nursing (Institute of Medicine [IOM], 2010). The idea was to build some guidelines for the future of nursing profession in order to adjust, engage and guide actual needs and rapid changes of healthcare reform. The committee placed together some important roles surrounded by legal concerns picturing the future of nursing. The IOM report pays particular attention on many critical elements of nursing. The principal focus of the report was to create recommendations not only for the advance practice registered nurses, but also to provide opportunities for leadership and improvements in nursing education. Nurses are an integral part in the healthcare system; we contribute in all areas from acute......

Words: 1540 - Pages: 7


...April 3, 2016 C H A P T E R 3 Evaluation Methods Learning Objectives 1. Recognize differences between evaluation methods and how they support the human factors design cycle 2. Design formative and summative human factors studies 3. Understand representative sampling and the implications for study design and generalization 4. Design an experiment considering variables that are measured, manipulated, controlled, and cannot be controlled 5. Interpret results and recognize the limitations of a study 6. Identify the ethical issues associated with collecting data with human subjects 1 April 3, 2016 PURPOSE OF EVALUATION 3 TIMING AND TYPES OF EVALUATION 5 LITERATURE REVIEW, HEURISTIC EVALUATION, AND COGNITIVE WALKTHROUGHS USABILITY TESTING COMPREHENSIVE EVALUATION AND CONTROLLED EXPERIMENTS IN-SERVICE EVALUATION 5 7 8 9 STEPS IN CONDUCTING A STUDY 10 STUDY DESIGN 11 ONE FACTOR WITH TWO LEVELS ONE FACTOR WITH MORE THAN TWO LEVELS MULTIPLE FACTORS BETWEEN-SUBJECTS DESIGN WITHIN-SUBJECT DESIGNS MIXED DESIGNS SAMPLING PEOPLE, TASKS, AND SITUATIONS 13 13 13 14 14 14 15 MEASUREMENT 15 DATA ANALYSIS 16 ANALYSIS OF CONTROLLED EXPERIMENTS ANALYSIS OF DESCRIPTIVE STUDIES 16 17 DRAWING CONCLUSIONS AND COMMUNICATING RESULTS 18 STATISTICAL SIGNIFICANCE AND TYPE I AND TYPE II ERRORS STATISTICAL AND PRACTICAL SIGNIFICANCE GENERALIZING AND PREDICTING ...

Words: 11755 - Pages: 48

Critical Evaluation

...PY1101 – Writing in Psychology APA 6th Edition “HOW TO” GUIDE In Psychology, we use the formatting guidelines as set out in the Publication Manual of the American Psychological Association (APA), 6th Edition. This is a starter guide to the APA formatting guidelines. This guide is not all-inclusive, but will help get you started for your first assignment. Burton’s ‘An interactive approach to writing essays and research reports in Psychology’ is the best guide to help you with APA formatting and referencing. There are other resources online and in the library also. Setting up the Format You need to consider all aspects of the format of the document. The easiest thing to do is to adjust your ‘default’ settings in Microsoft Word to the following: • Font = Times New Roman, Size 12 • This is non-negotiable • Line Spacing = double – everywhere (including the References) • Page Numbers = upper right corner • Title page should have a page number • Margins = 2.54cm (top, bottom, left & right) Headings |Level of Heading |Format | |1 |Centred, Boldface, Upper and Lowercase Heading | |2 |Flush Left, Boldface, Upper and Lowercase Heading | |3 | Indented,...

Words: 1452 - Pages: 6

Performance Evaluations

...Performance Evaluations Introduction XXXXXXXXXX is an electronics manufacturing company and for years has been known as the pioneers in the design, production, and support of innovative solutions for customers in aerospace and defense. They have expertise in flight deck avionics, cabin electronics, mission communications, information management, and simulation and training. This international organization has over 20,000 employees worldwide. Their organization spans to over 27 countries. The yearly sales for this organization are about 4 billion dollars; approximately half of their business comes from the government with the other half from the commercial industry. XXXXXXXXXX is a strong believer of Lean Manufacturing and utilizes these tools in every aspect of the business. They also believe in strong ethical practices and utilizing diversity as a means to get the best ideas from multiple backgrounds and experiences. This research will concentrate primarily on the Miami facility. It was opened in the late 1970’s and its primary customers are those in the Business and Regional markets (i.e. Bombardier, Airbus, Cessna, etc.). The Miami facility employs approximately 1,250 employees and is primarily a manufacturing facility. However, due to the availability of test equipment, it is also considered a repair center. A repair center means that the Miami facility may be called upon to repair service units that are owned by customers. As part of the curriculum for......

Words: 5216 - Pages: 21


...Amity Business School Amity University Uttar Pradesh, Noida Corporate Resource Centre Summer Intern Evaluation Form for Industry Guide Name of the Intern: _____________________ Enrolment No.: _____________ Roll No.: ____________________ Programme: _________________________ Name & Designation of Industry Guide: _______________________________ Date of Commencement: _____________ Date of Completion: ____________ Project Title: ____________________________________________________ _______________________________________________________________ Company’s Name and Contact Details: _______________________________ _______________________________________________________________ Select one evaluation level for each area by marking a "√" under the level that represents the intern's performance. Part 1: Personal Qualities | Yes (1) | No (0) | Ability of Multitasking | | | Persistence to complete tasks | | | Reliable and dependable | | | Attention to accuracy and detail | | | Ability to cope up with stress | | | Total Marks Obtained in Part 1 = .......

Words: 298 - Pages: 2

Criticalinformationsystems Microsoft Word 2010 Product Guide

...Critical Information Systems Microsoft Word 2010 Product Guide Microsoft Word 2010 is a more advanced program than earlier versions which has been modified and enhanced to better serve the public’s needs. The Microsoft Word 2010 Product Guide describes the differences and improvements for this program. The following pros and cons are things that I found to be helpful and some things that need to be improved. A clear positive feature of the user’s manual is that it highlights the new aspects of the 2010 version of Microsoft Word. This is a marketing plus that caught my attention. One improvement to Microsoft Word 2010 is picture editing where you can edit photos without the need for other editing programs. There are many options to change the photos, including sharpen and soften, brightness and contrast, photocopy, marker, line drawing, glass, pastels and more. There is also a new feature that can remove the background to display exactly what is desired to be shown in the picture. The manual includes an explanation of how to navigate to the proper place for the picture editing. Screen shot is another feature that I find useful. To be able to capture a screen shot within Word makes the process much more convenient than going through other programs then transferring it to Word. There are clear cut instructions to show where to go to use the screen shot method. The improvement of spell checker not only catches...

Words: 1054 - Pages: 5