Book Description
Understanding auditing approaches to business and economics is easy with AUDITING: CONCEPTS FOR A CHANGING ENVIRONMENT! Every copy of the textbook includes the most well-known professional generalized audit sampling program in public accounting, ACL Audit Software CD with Cases. Use the CD to practice audit techniques and test yourself with end-of-chapter problems.
Customer Reviews:
Poorly Presented.......2006-04-25
This book is poorly written. There does not appear to be any presentational logic used. The same topic will be brushed upon on one page, dealt with in a more in depth fashion on another, and then brought up again later. Important points are often difficult to ascertain, obscured as they often are by more irrelevant text. ALso, different modes of presentation, such as list fashion displays of audit techniques, or other means such as various,"blue" sections, makes it difficult to study this text in a systematic manner. Then there are the review questions, which professors love to assign as weekly homework. THey are often made up of 10 part answers. A little thought about how students actually learn, rather than using a convenient presentational method based on how lazy tenured professors like to teach (or write) could make this book more useful. As it is, most of my knowledge of these topics will be gained through CPA exam reviews. SInce CPA reviews depend on the preferences of people who actually use them, I do not doubt they will be much better. PS: down with tenure.
Very difficult to follow for first-time auditing students.......2006-04-25
This book is very confusing for beginning auditing students. This is my first auditing course and I'm having a difficult time completing the homework because I don't understand what is being asked of me. If I had previous auditing experience it might make a little more sense, but it seems like the author is repeating a lot of stuff over and over in the first few chapters without really explaining what you're supposed to be doing. It all seems very abstract, which makes it difficult to apply what you're learning to the homework. If you're looking for an indtroductory book to auditing, I would not recommend this one.
5e might be different from past editions-reviews from others.......2005-05-07
This review is based on the 5th edition. I have used this book for ongoing reference in doing Sarbanes Oxley compliance projects. I have found it to be very solid, and includes coverage that is very much attuned to the environment we are under today in terms of complying with SOX. Highly recommended.
A Bargain at Thrice the Price.......1999-04-06
As a connoiseur of auditing texts, I found Rittenberg and Schweiger's work to be pure genius. The authors' use of real-world examples and well-placed and helpful exhibits, interspersed with the occasional comfortable aside, make this a work not to be missed. Well done, Dr. Rittenberg. Well done, Dr. Schweiger. Well done, indeed.
Poor Excuse for a Book.......1999-03-24
Auditing: Concepts for a Changing Environment, is not only poorly written but it lacks in-depth, real life situations which makes up the auditing profession. Not only are the chapter questions mediocre at best, but after the first five chapters everything else is a review. I would advice no one to buy this book, not even the biggest accounting nerds.
Average customer rating:
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Auditing Concepts for Changing Environment
Larry E. Rittenberg
Manufacturer: South-Western College Pub
ProductGroup: Book
Binding: Hardcover
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MP Auditing and Assurance Services w/ OLC Premium Content Card
ASIN: 0324203624 |
Book Description
The fourth edition of this text extends the coverage of the new approaches to the audit function from a systems and assurance services perspective. Business risk analysis and the evaluation of audit evidence is integrated throughout. This edition emphasizes professional services, analytical techniques, less audit sampling, and enhanced computer auditing approaches. The fourth edition also integrates IDEA professional audit software into the text and end-of-chapter problems.
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- Manual for integration and building of team culture
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Me, Myself, My Team: How To Become An Effective Team Player Using NLP
Angus, Ph.D. McLeod , and
Angus McLeod
Manufacturer: Crown House Publishing
ProductGroup: Book
Binding: Paperback
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ASIN: 1899836381 |
Book Description
In Me, Myself, My Team, Angus McLeod looks at the team within each of us, and at each of us as part of a team. Providing a wealth of ideas to help the reader find new perceptions and new courses of action, Me, Myself, My Team asks the questions: WHO is leading? WHO is following? WHERE are we pro-active? WHERE are we reluctant? HOW does the commentary inside our head get in the way of effective communication with others? By answering these questions with acute observations, Me, Myself, My Team sets the success criteria for high performing teams, and calculates effective solutions that will make a difference in both communication and motivation. Having its foundation in the belief that openness and flexibility are the primary keys to personal effectiveness, it promotes the need for real empowerment of the self and not the so-called 'empowerment' bestowed by senior managers. Upbeat, friendly and full of practical ideas, this is an exceptional management book that demonstrates how we really can achieve the greatest success by being a team player.
Customer Reviews:
Manual for integration and building of team culture.......2001-03-06
"This book is designed to develop openness and flexibility by offering you a set of tools which may be used to create your own change and success both as an indvidual and as a Team achiever." (p. vii). The author borrows many key ideas from NLP(neuro-linguistic programming), learning science and coaching. This is a working manual. Much of the book is devoted to personal awareness and integration--developing the "Internal Team", as a basis for building the real "External Team". Readers are helped to achieve self-responsibility by working through Bateson's "Logical Levels", elaborated by Robert Dilts: environment, behaviours, capabilities/skills, beliefs/values, identity, purpose/vision. They are also led to the awareness of one's thinking and communication styles, inner dialogues and motivation needs. The matching of personal and Team agendas help to develop a Coaching Culture, where individuals are responsible for their own learning goals and motivation. The appendix gives a ranking tool for selecting one's action. This is not a book for reading from cover to cover. Its value might be greatly enhanced if people have a chance to attend the author's workshop first.
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Me, Myself, My Team: How to Become and Effective Team Player Using Nlp
Angus, Ph.D. McLeod
Manufacturer: Crown House Publishing
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ASIN: 1845900340 |
Product Description
This is a practical book that stimulates the reader to new and empowering strategies using team as a model for change. Whether the objective is to influence changes in your work place, decide on the most career-important focus for your job or knowing how to understand and influence difficult people, this book has inspiring tools for stimulating change. The emphasis is principally on what we can do to make a difference at work. These teachings are extended to provide practical ideas for developing people and teams as well. This edition is updated throughout and has more emphasis on understanding people and influencing skills.
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Ecology and Management of Central Hardwood Forests
Ray R. Hicks
Manufacturer: Wiley
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ASIN: 0471137588 |
Book Description
A comprehensive guide to effective hardwood forest management
Extending 235,000 square miles from New York to Georgia and from Virginia to Missouri, the Central Hardwoods Region harbors the most extensive concentration of deciduous hardwoods in the world. As harvests in the Pacific Northwest decline and timber prices rise, the maturing stands of mixed species in this central U.S. region are a rich and valuable resource that is increasingly vulnerable to exploitation. This timely book examines all of the key ecological, social, and economic management considerations essential to utilize and sustain these vital woodlands effectively.
First, it develops the background necessary to understand what makes the hardwood eco-system function, with a thorough examination of the physiography, geology, soils, and climate of the region and a historical overview of its evolution and development from pre-European settlement to the present. Then, species by species, the book details the silvical characteristics of 34 important tree species. Next, it offers expert recommendations for effective forest treatment and management, from specific concerns such as timber production, pollution, and financial planning to broader issues, including the role of the natural resource manager and the biological potential of the entire region.
Generously supplemented with graphs and photos, Ecology and Management of Central Hardwood Forests is important reading for foresters, natural resource managers, regional planners, environmental scientists, governmental officials—everyone with a stake in the future of this critical living resource.
Book Description
This digital document is a journal article from Forest Ecology and Management, published by Elsevier in 2007. The article is delivered in HTML format and is available in your Amazon.com Media Library immediately after purchase. You can view it with any web browser.
Description:
Forest managers seek to retain and promote cavity trees because they provide habitat for a wide range of wildlife species. However, it is difficult to identify cavity trees, or predict which trees are likely to develop cavities, because the factors associated with cavity presence are not well quantified. In this study we, developed models for predicting the occurrence of three cavity types (nest, escape and feeding) in live and dead trees in northern hardwood forests. We also quantified the reduction in cavity abundance after selection harvesting. For all three cavity types, the probability of occurrence increased substantially with size in both live and dead trees, and in live trees all cavity types were most likely to be present in trees of the intermediate crown class. The majority of nest and escape cavities occurred in live trees, while most feeding cavities were in snags. However, nest cavities were nearly twice as likely to occur in snags as in live trees. Nest cavities were also more likely to occur in snags at intermediate stages of decay, while escape and feeding cavities were more likely to occur in snags at later stages of decay. Harvesting removed or knocked down 63% of snags and 55% of the associated feeding cavities. In contrast, harvesting only removed 27% of live trees, significantly lower than the snag removal rate. Harvesting also removed 31-33% of nest and escape cavities, but this was not significantly higher than the live tree removal rate. Results of this study will allow managers to better predict the occurrence of cavity trees, and provide guidance on which trees to retain as cavity trees during harvest operations. Additionally, this study suggests that selection silviculture had a greater effect on the availability of feeding cavities than on nest cavities. As a result, forest managers may need to place a greater priority on retaining and promoting feeding cavities in selection-managed stands.
Book Description
This digital document is a journal article from Forest Ecology and Management, published by Elsevier in 2006. The article is delivered in HTML format and is available in your Amazon.com Media Library immediately after purchase. You can view it with any web browser.
Description:
Second-growth oak forests in the central hardwoods region are considered compositionally unstable in the absence of large-scale disturbances. While prescribed burning and mechanical thinning treatments are potential options for managing succession in mixed-oak forests, few studies have adequately studied tree successional patterns in mature (>100-year old) stands following application of these anthropogenic disturbances. In a randomized block factorial design, we studied tree recruitment patterns (stems
<10cmdbh) in three mature southern Ohio forests that contained stands divided into four treatment units (each approximately 30ha): control, prescribed fire, mechanical thinning, and mechanical thinning followed by prescribed fire. Treatments were applied in the dormant season of 2001. A single prescribed fire reduced seedling and sapling densities of Acer rubrum, the understory dominant in these forests. A. rubrum rapidly recovered to pre-treatment levels in all treatment units four growing seasons following the disturbances, largely by colonizing from seed and resprouting from top-killed sapling regeneration. Mechanical thinning treatments accelerated understory recruitment of early-successional, shade-intolerant tree species that regenerated from seed (e.g., Liriodendron tulipifera) and resprouted from a seedling bank (e.g., Sassafrass albidum). Oak (Quercus spp.) seedlings
<140cm tall densities were unresponsive to all treatments over the 4-year study period, although densities were dynamic through time. Seedling densities of Q. alba and Q. prinus declined in all treatments over the 4-year study period, while seedling densities of Q. velutina increased in all treatments. Oak seedling sprouts were not released from growth suppression in silviculturally thinned or burned forests. Four growing seasons following treatment application, oak regeneration remained at a competitive disadvantage with high densities of early-successional species present in xeric and intermediately moist portions of thinned stands. To maintain adequate oak recruitment in these forests, our data suggest that prescribed fire may need to be applied several years following a mechanical thinning treatment. Periodic fires are predicted to control the strong resprouting response of A. rubrum and fast-growing opportunistic tree species.
Book Description
This digital document is a journal article from Forest Ecology and Management, published by Elsevier in . The article is delivered in HTML format and is available in your Amazon.com Media Library immediately after purchase. You can view it with any web browser.
Description:
This study quantifies prescribed fire effects at four sites in southern Ohio, from 1995 to 2002. Each site had three treatment units: an unburned control, a unit burned 2x (1996 and 1999), and a unit burned 4x (1996-1999). Vegetation plots were stratified by an integrated moisture index (IMI) into xeric, intermediate, and mesic classes. Prior to treatments, oak (Quercus spp.) and hickory (Carya spp.) comprised 74-83% of basal area among sites but shade-tolerant species (e.g., Acer rubrum) were abundant in the midstory and completely dominated the sapling layer. Fires were conducted in March and April. Fire intensity, estimated by temperature-sensitive paints, was highest on the 2x burn units. Fires had little effect on large tree (>25cm DBH) density and stand basal area. By contrast, the density of small trees (10-25cm DBH) was reduced by 31% on 2x burn units and by 19% on 4x burn units. ''Fire-induced'' mortality (i.e., mortality on burn units above that of unburned units) for the most common species of small trees was: A. rubrum=33%; Quercus alba=17%; Carya spp.=13%; Nyssa sylvatica=10%; Acer saccharum=4%; Quercus prinus=2%. Sapling density was reduced by 86% on burn treatments. Despite reduced small tree and sapling densities on burned units, canopy openness, estimated by hemispherical photography, remained low (
<6%). In general, the composition of tree regeneration was not substantially altered by fire treatments. On burn units, a significant initial decrease in A. rubrum seedling density and a significant increase in Liriodendron tulipifera from the seed bank did not persist throughout the study. Oak+hickory seedling density was not significantly affected by fire nor was the density of shade-tolerant seedlings. Post-treatment (2002) sampling of large seedlings (>30cm height) indicated no significant differences in the abundance of oak+hickory nor that of shade-tolerant seedlings among fire treatments. For most vegetation response variables, fire effects tended to be similar among IMI classes. The application of fire alone, without partial harvesting, failed to improve oak regeneration consistently. However, given that two fires reduced stand density, the longer term application of periodic fire, coupled with natural gap dynamics, may still be a feasible management strategy for improving the sustainability of oak forests where harvesting is not permitted or desired.
Book Description
This digital document is a journal article from Forest Ecology and Management, published by Elsevier in 2007. The article is delivered in HTML format and is available in your Amazon.com Media Library immediately after purchase. You can view it with any web browser.
Description:
Fire suppression has been found to dramatically change fire regimes, lead to accumulation of fuels, and alter forest composition and species abundance in the Central Hardwood Forests in the Missouri Ozarks, United States. After a half century of fire suppression, fire hazards have increased to a high level and high intensity fires are more likely to occur. We used LANDIS, a spatially explicit landscape dynamics model, to simulate the long-term effects of fire suppression on forests in Missouri Ozarks. Specifically, we examined to what extent fire suppression would affect fuel loads and fire hazards, and how fire suppression would affect forest tree species abundance. Using a spatial modeling approach, we conducted 200-year simulations of two management scenarios: (1) a fire suppression scenario circa 1990s and (2) a historic fire regime scenario prior to fire suppression, with a mean fire-return interval of 14 years. Under the fire suppression scenario, the simulation showed that both fine and coarse fuels were at a medium-high level after a few more decades of fire suppression. Fire hazard also rapidly increased to a medium-high level within a few decades. After one century of fire suppression, simulated fire intensity increased to a dangerous level, with more than 3/4 of the fires at a medium-high intensity level. Fire suppression also led to distinct changes in species abundance; the pine and oak-pine forests which used to dominate the study area prior to fire suppression were replaced by mixed-oak forests. This study suggests that it may be desirable to re-introduce frequent fire. By greatly increasing the use of fire over current management levels, our simulation suggests less accumulation of dangerous fuels, reduced fire hazard, and decreased occurrence of high intensity fires. Results imply that frequent fire would greatly increase the abundance of fire-resistant species (e.g., shortleaf pine) and decrease the abundance of more fire-sensitive species such as red oaks. Such a compositional shift should also decrease the recent phenomenon of widespread oak decline events.
Book Description
This digital document is a journal article from Forest Ecology and Management, published by Elsevier in 2006. The article is delivered in HTML format and is available in your Amazon.com Media Library immediately after purchase. You can view it with any web browser.
Description:
High levels of nitrogen deposition are expected to decrease the degree to which temperate forests are limited by nitrogen, and may ultimately result in limitation of tree growth by other mineral nutrients, notably phosphorus. To assess the possibility of P limitation in the Haliburton region of central Ontario, an area of high N deposition, we examined the diameter increment of undamaged, dominant, or co-dominant sugar maple (Acer saccharum Marsh.) trees in relation to concentrations of major nutrients (N, P, K, Ca, and Mg) in their root zones. Average 5-year diameter increments were positively correlated with soil pH and the concentrations of available phosphorus, potassium, and calcium in the root-zone soil. Available phosphorus alone explained over 74% of the variance in tree diameter increment, with a multiple regression analysis also showing small but significant effects of Ca and pH. The concentrations of nitrogen in soil (0.26%) and foliage (2.26%) were relatively high and measures of total and available soil N showed weak negative correlations with tree diameter increment. The results of this study suggest that sugar maple dominated hardwoods in central Ontario have moved from N limitation, typical of northern forests, to P limitation.
Book Description
This digital document is a journal article from Forest Ecology and Management, published by Elsevier in 2007. The article is delivered in HTML format and is available in your Amazon.com Media Library immediately after purchase. You can view it with any web browser.
Description:
Since the advent of widespread suppression in the mid-20th century, fire has been relatively rare in deciduous forests of the eastern United States. However, widespread prescribed burning has recently been proposed as a management tool to favor oak (Quercus spp.) regeneration. To examine the potential effects of fire introduction on the understory community, we experimentally burned small plots and simulated aspects of fire at a forested site in southeastern Ohio. Treatments included two burn intensities, litter removal, increased soil pH, and a control. Treatments were arranged in a randomized block design in two landscape positions (dry upland and moist lowland) and two canopy conditions (gap, no gap). Post-fire vegetation was identified to species, and stems were counted 1, 3, and 14 months after burning. Community composition was more strongly affected by fire in upland plots than in lowlands, but was not affected by canopy openness. Both cool and hot burns reduced post-fire seedling emergence of Acer rubrum, a common overstory tree. Hot burns facilitated germination of Vitis spp., Rhus glabra, and Phytolacca americana, species common in disturbed habitats, and increased graminoid abundance. Cool burns and litter removal facilitated germination of Erechtites hieracifolia and Liriodendron tulipifera suggesting that litter removal is the mechanism by which fire favors colonization. These results suggest that fire applied frequently in the Central Hardwoods Region would cause compositional shifts to graminoids and disturbance-adapted forbs by increasing germination from the seed bank. Fire did not favor species with dormant underground buds, as studies in other ecosystems would suggest. Vegetational responses were noticeably weaker in the second year after burning, indicating that a single fire has only a short-term effect.
Book Description
This digital document is a journal article from Forest Ecology and Management, published by Elsevier in 2006. The article is delivered in HTML format and is available in your Amazon.com Media Library immediately after purchase. You can view it with any web browser.
Description:
Soil respiration (R"s) is an important component of carbon loss from forest ecosystems. As forest management (e.g. prescribed burning) is becoming increasingly more common, it is important to understand the relationship between R"s and prescribed fire. Unfortunately, this relationship is still misunderstood due to the heterogeneity of physical and biological factors over the landscape and between ecosystems. To examine the effects of landscape position, canopy cover (CC), and prescribed burning on soil moisture, soil temperature, and R"s, while controlling for variation in soil properties, we utilized a randomized complete block (RCB) design with five treatments within each block. Each block consisted of five 2mx2m treatment subplots: control, cool burn, hot burn, lime fertilization, and leaf litter removal. A total of 20 blocks were nested within a 2x2 factorial design with two effects, landscape position (upland or lowland) and canopy cover (100 or 60%). R"s, soil temperature, and soil moisture were measured monthly from June to November 2004. Repeated measures analysis of variance revealed significant effects of treatment and time on R"s. However, R"s was not significantly affected by prescribed fire, landscape position, or canopy cover. Soil temperature and moisture were significantly affected by landscape position, canopy cover, and time. By eliminating within-site variability between control and prescribed burning treatments, R"s rates were found to be unchanged in burn plots during the growing season following the fire. These results highlight the importance of environmental variability in determining the effects of prescribed fire on R"s rates.
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