A BASELINE is a starting point, a measurement, or an observation that is documented so that it can be used for future comparison changes.
Sometimes, you can’t tell if something has changed just by looking at it. When that happens, having a baseline measurement to refer back to can make all the difference in the world.
Baselines allow you to see what normal was before changes were made so that you know if something has improved or gotten worse as a result of those changes.
Baselines are especially important when doing performance reviews in the workplace and making legal claims after an accident occurs.
BASELINES are the foundation of any <em>successful</em> business venture. They provide the most accurate picture of how things are going, and what you should focus on in order to improve them.
Even if it’s your first day on the job, having a baseline lets you know what normal performance looks like so that you can identify changes and trends in your data to make informed decisions about your company’s future course of action.
Creating and maintaining baselines are crucial to the effective management of your business and can have a large impact on the success or failure of your business overall.
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The commercial revolution which was the predecessor for the industrial revolution (which is widely known), had a major impact on daily life in general, but especially trading. The commercial revolution involved the creation of established and stable trading routes all around the world which traded in various materials (spice, silk, metals, etc.) all of this drastically affected daily life as well.
Answer: Ultramares corporation v. Touche established Ultramares doctrine. Hochfelder v. Ernst & Ernst ruled that scienter is required before CPAs can be held liable.
Explanation:
All the options except the above are true. Ultramares corporation v. Touche did establish the Ultramares doctrine.
United States v. Natelli sentenced two CPAs to prison for a year, in addition to fines, for violating the Securities Exchange Act of 1934.
Bily v. Arthur Young did not uphold the restatement doctrine. The restatement doctrine restatement doctrine makes an auditor liable to people who rely on the quality of his work be they his clients or third parties. Two high courts ruled that auditors are not liable to third parties who use their work but only to the party that contracted their work.
However, Hochfelder v. Ernst & Ernst ruled that an allegation of scienter (an intention to deceive) is not required before CPAs can be held liable as long as the actions constitute actual deception.
While rule 10b-5 of the Exchange Act states the presence of scienter as a requirement to commit an offense, the court ruled against the statute by eliminating the Scienter clause from criminal statute and ruled against Ernst & Ernst.
Answer:
yes
Explanation:
I'm from there this year my son is 14
Changes in the earth's climate caused ice sheets to grow and cover most of Canada and some of the northern US almost 15 000 years ago. This is known as the last Ice Age. For the last two million years, the earth has shifted between ice ages and warmer periods. Ice ages are caused by slight changes in the way the earth orbits around the sun. Huge continental glaciers or sheets of ice moved down from the Artic and covered Canada, North America and much of Europe.
