Artificial Intelligence is here, and it's changing everything. Will it take your job, limit your opportunities, or leave you feeling obsolete? Or will it provide you a way to thrive by harnessing your unique strengths? It all depends on what makes you, uniquely you. 'What's Your Human Edge?' offers a compass for navigating the future of work, exploring the timeless skills—from empathy to adaptability—that will set you apart from the machines. As bestselling author Prakash Iyer says, 'This book is not just a book; it's an essential roadmap for the journey ahead.
Ashley Coleman, an Anglo-Indian girl lives in Delhi, where she works for an NGO. She dates her colleague, Sammy Butt, a young guy from Kashmir, and their love starts to blossom. But, on one thunderous November night, a stranger rapes her. The incident alters her life. Hatred, shame, and guilt overcome Ashley. Her heart wants vengeance. However, God miraculously heals her. Unwillingly, Ashley gives birth to the child of her tormentor. She rediscovers her faith in Jesus and discovers the Holy Book, the ‘Bhagavad Gita.’ It is believed that the ‘Bhagavad Gita’ contains the direct message of God. They lift the guilt and shame that troubled her. But she had questions. Why her? Why was she punished when she had never harmed anyone? Was she punished by God for her past-life karma? The answers to her questions would only set her free from emotional and physical damage. Did she find her answers? Did she find the man who assaulted her? Did Sammy support Ashley through her struggle? Be a part of her journey in November Rain to find out.
The purpose of writing this book is to share my experience and knowledge life had given me. This book also helps to design your future life. It will be helping people who are stuck in their life. This book offers rich guidelines and specific guidelines based on Neuro-Linguistic Programming (NLP) to overcome the stuck situation in life. The NLP approach has the power to transform your mindset and life. NLP has powerful techniques to deal with life issues at a subconscious level. From the moment you start reading this book, I am sure that positive transformation within will begin. It will give you a different perception look at things and how our mind/brain take decisions to select available choices. The decisions taken in present make or break your immediate and future life. So, equip yourself to design and create a happy life for yourself and your family. Read the book, then reread the book or at least the chapters you feel are more relevant to you. Apply simple generic strategies and NLP techniques described in it into your daily routine so that they become part of your way to a happy life. Help yourself and others to redesign and create the future you want to enjoy. The ultimate wellness blueprint is a guide that helps to release these barriers and move forward in being authentic with oneself and others. It asks for total honesty about self-esteem, life background history, attachment styles, issues like alcoholism dependency etc. Are you ready to create the wellness you desire? Are you craving well-being? Are you interested in ensuring that your life and people connected with your life is worthy of your time and energy? If so then this course is for you.
This IBM® Redbooks® publication helps administrators and technical professionals understand Internet Small Computer System Interface (iSCSI) and how to implement it for use with IBM Storwize® storage systems. iSCSI can be used alone or with other technologies. This publication provides an overview of the iSCSI protocol and helps you understand how it is similar to and different from Fibre Channel (FC) technology. It helps you plan and design your network topology. It explains how to configure your IBM Storwize storage systems and hosts (including IBM AIX®, Linux, VMware, and Microsoft Windows hosts) to interact with it. It also provides an overview of using IBM Storwize storage systems with OpenStack. This book describes configuring iSCSI for IBM Storwize and SAN Volume Controller storage systems at Version 7.6 or later. In addition to configuration, this publication provides information about performance and troubleshooting.
This comprehensive textbook covers all essential auditing concepts and practices, providing students with a solid foundation in the field. Combining theoretical insights with practical examples and regulatory frameworks ensures a holistic understanding of the subject, preparing students for academic success and professional excellence. It is designed specifically for undergraduate students at the University of Delhi, aligning with the syllabus requirements for B.Com. (Hons.) and B.Com. courses. The Present Publication is the 2024 Edition, based on the New Education Policy (NEP). This book is authored by Dr Aruna Jha and CA (Dr) Anuj Bhatia, with the following noteworthy features: • [Concept Clarity] Concepts are explained in a lucid and concise manner, facilitating easy understanding for students at all levels of proficiency • [Practical Examples] Includes a large number of real-life examples to elucidate theoretical concepts and demonstrate their practical applications, bridging the gap between theory and practice • [Visual Aids] The book extensively uses tables, figures, and diagrams to enhance comprehension and retention of complex auditing principles • [Regulatory Analysis] Relevant Standards on Auditing issued by the Institute of Chartered Accountants of India are integrated at suitable places to ensure students are well-versed with current professional standards • [Landmark Cases] References to landmark cases with significant implications for auditing provide a contextual understanding of theoretical concepts within practical scenarios • [Legislative Provisions] Key provisions of the Companies Act, 2013, relating to accounts and audits are explained clearly and concisely, aiding students in understanding complex legislative requirements • [Chapter-end Questions] Important questions are provided at the end of each chapter to test students' knowledge and understanding of the topics covered, promoting self-assessment and revision The detailed contents of the book are as follows: • Introduction o This chapter lays the foundation for understanding the fundamentals of auditing. It begins by defining auditing and outlining its primary objectives, focusing on the goals of financial audits. The chapter analyses various types of errors and frauds that auditors might encounter and discusses the broad scope of auditing practices. It also highlights the advantages of auditing while acknowledging the inherent limitations outlined in Standard on Auditing (SA) 200. Essential principles guiding audit practices are also discussed, providing a comprehensive introduction to the subject • Classification of Audit o This chapter categorizes audits based on different criteria, providing a structured understanding of the various types of audits. It starts with an introduction to audit classification and then examines audits based on organizational structure, specific objectives, and time. Each classification type is discussed in detail to help students understand the diverse nature and purposes of audits • Audit Planning and Documentation o Focusing on the initial steps of an audit, this chapter covers the critical considerations for commencing an audit. It explains the components of an audit programme and the purpose of an audit notebook. Additionally, it discusses the importance of thorough audit documentation to ensure a systematic and effective audit process • Internal Control Systems o This chapter discusses the components and significance of internal control systems within an organization. It explains the nature and purpose of internal checks and internal audits and examines the inter-relationships between internal control, internal checks, and internal audits. The chapter also includes specific transactions to highlight practical applications • Audit Evidence and Audit Sampling o Understanding the significance of audit evidence is crucial for effective auditing. This chapter explains the nature and importance of audit evidence as outlined in SA 500. It also covers methods such as test checking and selective verification and introduces the concept of audit sampling, highlighting its role in the audit process • Vouching o Vouching is a fundamental aspect of auditing, and this chapter provides a comprehensive overview of its meaning, objectives, and importance. It details the procedures for routine checking and vouching and discusses the different types of vouchers. Specific sections cover vouching for credit sales, sales returns, purchase transactions, and entries on both the debit and credit sides of the cash book • Verification of Assets o This chapter analyses the concept of asset verification, distinguishing it from vouching and valuation. It outlines the objectives and procedures for verifying specific assets and liabilities, emphasizing the auditor's duties in this context. The chapter provides detailed guidelines for the verification of various types of assets and liabilities • Company Auditor | Appointment and Removal o Focusing on the legal and procedural aspects of appointing and removing company auditors, this chapter covers eligibility criteria, appointment processes, compulsory reappointments, and ceilings on the number of audits an auditor can undertake. It also discusses the remuneration, rights, duties, and liabilities of auditors as outlined in various sections of the Companies Act 2013 • Auditor's Report o This chapter discusses the audit report as a crucial means of communication between the auditor and stakeholders. It explains the revised SA 700 series and the elements of an audit report, differentiating between various types of reports. Special attention is given to audit reports for limited companies • Liabilities of Auditor o Understanding the liabilities associated with the auditing profession is essential for auditors. This chapter introduces the classification of liabilities, including civil liabilities under common law and liabilities under the Companies Act 2013. It provides a detailed examination of the potential legal repercussions auditors may face • National Financial Reporting Authority (NFRA) o This chapter provides an in-depth look at the National Financial Reporting Authority (NFRA), including its evolution, background, powers, functions, and duties. It discusses the companies and auditors governed by NFRA and the composition of the authority. The chapter also examines the rise of NFRA and its relationship with the Institute of Chartered Accountants of India (ICAI) • Audit of Banking Companies o This chapter focuses on the unique aspects of auditing banking companies. It starts with an introduction to the banking system in India and the peculiarities of banks. The chapter covers different types of bank audits and the framework for auditing banking companies, with special emphasis on auditing key financial items in a bank's financial statements • Audit of Insurance Companies o Auditing insurance companies require specific knowledge and approaches. This chapter outlines the framework for auditing insurance companies, the preparation of auditor's reports for such companies, and the auditing of key financial items in the insurance business • Forensic Audit o Forensic auditing is a specialized area within auditing, and this chapter provides a comprehensive overview of its background, definition, and importance. It distinguishes forensic audits from financial audits and discusses the use of the fraud triangle by forensic auditors, relevant laws, standards, compliance issues, and the limitations of forensic auditing. • Audit in a Computerized Environment o This chapter addresses the challenges and strategies associated with auditing in a computerized environment. It covers audit strategies and approaches, computer-assisted audit techniques (CAATs), types of internal control in computerized information systems (CIS)/electronic data processing (EDP) environments, audit trails, and the implications of auditing in a computerized setting based on SA 315 and SA 330
This book is an attempt to provide a guiding document about which factors to consider and how to go about the process of identifying the right American universities for you.
About the Book: Alan is like any other guy next door and has the usual set of problems to deal with: girls, friends, money, what to do with his life. He is mired in difficulties and is undecided regarding his future. Luckily for him, he finds the right support ... from, of all people, his mother. Alan's mother, Susan, had gone through a lot. Her extensive experience, both good and bad, give her a unique perspective that enables her to advise Alan on every situation he faces. Though young and sometimes immature, Alan comes out as a victor in the end because he follows the advice of the wise. Alan's problems, on both personal and professional fronts, are common to many young, aspiring individuals. Many people fall prey to such circumstances and cannot find their way out. This book offers a lesson in every chapter on how to deal with problems, both big and small. About the Author: Anuj lives in Mumbai, India. He is a mechanical engineer with an MBA, and specializes in foreign trade. For the last fifteen years, he has worked in the corporate sector and is presently vice president of one of the most respected corporate groups in India. He loves to travel and see new places, and success is very important both personally and professionally. This is his first book.
Artificial Intelligence is here, and it's changing everything. Will it take your job, limit your opportunities, or leave you feeling obsolete? Or will it provide you a way to thrive by harnessing your unique strengths? It all depends on what makes you, uniquely you. 'What's Your Human Edge?' offers a compass for navigating the future of work, exploring the timeless skills—from empathy to adaptability—that will set you apart from the machines. As bestselling author Prakash Iyer says, 'This book is not just a book; it's an essential roadmap for the journey ahead.
Is this the right university and graduate program to apply; and then go to? This is the most important question to ask and answer - as students make the considerations. This book is an attempt to provide a guiding document about which factors to consider and how to go about the process of identifying the right universities for you.
Is this the right university and graduate program to apply; and then go to? This is the most important question to ask and answer - as students make the considerations. This book is an attempt to provide a guiding document about which factors to consider and how to go about the process of identifying the right universities for you.
The book on higher education in India highlights many dimensions. The book focuses on educational philosophy and its dimensions, development of pedagogy and curriculum in schools and universities, the use of technology in education, and also blended learning and its impact. Further, the book gives a detailed account of different existing Educational regulatory bodies in India like UGC, AICTE, AIU etc, Finally the book highlights sensitive and issues faced by higher education like rising fees, multidimensional subject, and disciplines, changing student-teacher relationships, poor quality of research facilities in India, segmentation of universities and colleges, ranking and admission issues and also standardization of higher educational institutions in India.
This book ‘Tribal Hero Shibu Soren’ is the life story of the greatest Adivasi leader of the Jharkhand Movement. It is specifically aimed to make the world, the country and the current generation aware of Shibu Soren’s immense struggle and contribution towards elimination of the money-lending system, creation of a separate Jharkhand state and initiation of various social reform movements among the Adivasis. Popularly and respectfully addressed by some as ‘Guruji’ and by others as ‘Dishom Guru’, he dedicated his entire life for the upliftment of the tribal folk. This book aims to bring to light the known and the unknown facts and facets of a towering personality Shibu Soren.
This book is an attempt to provide a guiding document about which factors to consider and how to go about the process of identifying the right American universities for you.
The purpose of writing this book is to share my experience and knowledge life had given me. This book also helps to design your future life. It will be helping people who are stuck in their life. This book offers rich guidelines and specific guidelines based on Neuro-Linguistic Programming (NLP) to overcome the stuck situation in life. The NLP approach has the power to transform your mindset and life. NLP has powerful techniques to deal with life issues at a subconscious level. From the moment you start reading this book, I am sure that positive transformation within will begin. It will give you a different perception look at things and how our mind/brain take decisions to select available choices. The decisions taken in present make or break your immediate and future life. So, equip yourself to design and create a happy life for yourself and your family. Read the book, then reread the book or at least the chapters you feel are more relevant to you. Apply simple generic strategies and NLP techniques described in it into your daily routine so that they become part of your way to a happy life. Help yourself and others to redesign and create the future you want to enjoy. The ultimate wellness blueprint is a guide that helps to release these barriers and move forward in being authentic with oneself and others. It asks for total honesty about self-esteem, life background history, attachment styles, issues like alcoholism dependency etc. Are you ready to create the wellness you desire? Are you craving well-being? Are you interested in ensuring that your life and people connected with your life is worthy of your time and energy? If so then this course is for you.
Globalization, increased economic and geopolitical uncertainty, technological advancements, and a rise in the number of regulations and legislations have led to a significant rise in the importance, volume, and complexity of modern contractual agreements. Yet, in spite of these profound changes, many organizations still manage the contracting process in a fragmented, manual, and ad-hoc manner, resulting in poor contract visibility, ineffective monitoring and management of contract compliance, and inadequate analysis of contract performance. The net effect of this has been a heightened interest in re-engineering and automation of Enterprise Contract Management (ECM) processes across industry sectors and geographies. Enterprise Contract Management: A Practical Guide to Successfully Implementing an ECM Solution addresses all the questions surrounding ECM, ECM solutions, and the project management, change management, and risk management considerations to ensure its successful implementation. This concise text will help your organization manage the challenges of the contract life cycle and the key success factors and pitfalls in a typical ECM solution. It is a must read for corporate executives, buyers, procurement and strategic sourcing specialists, contract administrators and procurement managers. There is currently no other book available on ECM solutions. All existing books on contract management focus on the legal aspects of contracts, but none describe the functions, features, capabilities of technology solutions that support ECM, nor do they explain the key considerations for ensuring a successful ECM solution implementation.
Welcome to the experimental world of Pharmaceutical Analysis. This practical book has been carefully drafted to provide you with a solid foundation in the experimental concepts and basic fundamental in this field. Lab experiments are categorized according to type of titration or technique. Each technique is introduced before experiments. In most of the labs experiments molar and Normal solution are used as followed in recent edition of Indian Pharmacopoeia. Question are presented throughout each experiment. It is important for the students to answer each questions as it will help to improve understanding about experiments. This practical book is the outcome of numerous efforts of authors to incorporate the practical knowledge of Pharmaceutical Analysis. Which has been a requirement of curricula of Pharmacy council of India. This book comprises with 19 Practical’s with short notes as well as viva questions.
“ITS NOT THE STRONGEST OF THE SPECIES THAT SURVIVES, NOR THE MOST INTELLIGENT, IT IS THE ONE THAT IS THE MOST ADAPTABLE TO CHANGE” – CHARLES DARWIN The famous quote from Charles Darwin seems apt for the Disruptive Digital Era, moving beyond the realms of physical limitations, opening new frontiers, and changing the fundamentals along the way. As a result, we are seeing the creation of highly Agile, Fearless and Hyper-Connected Digital Enterprise, willing to take on the world with unknowns at a rate never seen before. This book is a guiding lense to those established enterprises, who are weathering the storm, trying to re-invent themselves amidst disruptions, that are threatening to take away their very existence. And also to the budding one`s with blue eyed approach to win the market and make an impact on their customers. This book will offer transformation leaders with Guiding framework for a transformed Disruptive Mindset Building Blocks of Disruptive Digital Enterprise Engagement models that define Customer Experience Digital Maturity Model, Toolkits and Assessment Framework Building a Roadmap Design Disruptive Digital is richly illustrated with real world examples from Netflix, GE, Microsoft, Uber, Nike etc. along with detailed case studies of Indian Railways and Amazon, analyzing their digital maturity and roadmap moving forward. The book introduces a fresh perspective and innovative model to guide leaders and their teams in expanding their capacity to engage in the new disruptive era.
A chance discovery of an old scroll, written in a script his family had lost touch with a generation ago, changes Anuj’s worldview and pushes him into an exciting quest. His perfectly normal life at home and work start to look different as he begins using his newly acquired lens – Trigunas, The Ayurveda for mind - a concept that is at once enduring and compelling. In this amazingly relatable book, Anuj takes you along in his journey. As you walk along, you will find yourselves in familiar situations and soon your lens will begin to change. He researches phases in life of Amitabh Bachchan, Mother Teresa and others. Your vision will turn clearer and perspective more nuanced. In an easy to read, unpretentious manner, Anuj invites you to assimilate this profound Asian concept. It has the power to leave you altered as it did many intellectuals, royals and explorers for centuries. You will wonder why you took so long. “I read Millennium City Hermit as a story and ended up with an actionable understanding of the concept of Trigunas.”- Ranjan Malik, Innovation Specialist
The separate state of Jharkhand was a dream of all. A layout had been made of how it would be. How did this come about? Who made the sacrifices? Where were the people tortured? How many lost their lives? The reason for this book to be written was to document the sacrifices of these people who created Jharkhand. It is a tribute to keep alive their memory and contribution. The book deals with stories of these unsung heroes in six sections. The first highlights the tragedy of those killed by the police. Also those who were caught in cross-firing. The second section comprises stories of revolutionaries who became victims of the mafia and thugs. The third section throws light on the role played by the non-tribal revolutionaries. In the fourth section, the stories are dedicated to the role of women in the Jharkhand Movement. The fifth section discusses about the Role of All Jharkhand Student Union (AJSU). The sixth section brings forth the plight of those who died due to lack of treatment, of natural causes or in accidents. They, however, played a major role in the Movement. It also mentions those who are living and carrying on the good work.
The book covers a variety of feasible technology options, both wired and wireless, to enable 6G connectivity in rural and remote regions. Along with the enabling technology options, the book also covers important aspects such as human-computer interaction, business models for the local operator ecosystem, regulatory and right-of-way policies, security and privacy, and future challenges related to technology migration, urbanization, and scalability. A special feature of this book is that it covers both the optical and wireless technology aspects to realize 6G connectivity, which will be of interest to a broad range of researchers and practitioners. Detailed figures have been included in the book to cover both the fiber-optics and wireless aspects. These figures include telecommunication equipment and networks ranging from a locality to the under-sea cables to high latitude platforms. The book has simple explanations, pictorial representations, minimal math, and conversational language, which will enable all the readers to grasp it, thereby helping them in decision making and performing comprehensive analysis. This book includes the needs of the unconnected and under-connected sections of the society, notably from the rural and remote areas, when the 6G standards are being discussed and developed. This feature will help overcome the challenge of widening the digital divide from every new generation of mobile network standards. Hence, the book covers all technical and non-technical aspects to be of interest to researchers, decision-makers, academia, social workers, and the readers in technology, growth, and empowerment.
This IBM® Redbooks® publication helps administrators and technical professionals understand Internet Small Computer System Interface (iSCSI) and how to implement it for use with IBM Storwize® storage systems. iSCSI can be used alone or with other technologies. This publication provides an overview of the iSCSI protocol and helps you understand how it is similar to and different from Fibre Channel (FC) technology. It helps you plan and design your network topology. It explains how to configure your IBM Storwize storage systems and hosts (including IBM AIX®, Linux, VMware, and Microsoft Windows hosts) to interact with it. It also provides an overview of using IBM Storwize storage systems with OpenStack. This book describes configuring iSCSI for IBM Storwize and SAN Volume Controller storage systems at Version 7.6 or later. In addition to configuration, this publication provides information about performance and troubleshooting.
This book highlights unique and deeper insights into the operations of off-grid water supply business models and the policy implications that they raise. The two key research questions of the report are as follows: 1) What is the efficacy and sustainability of the off-grid model of safe water availability and/or delivery to consumers who don’t have piped water supply? 2) What are the key policy considerations for planning a successful off-grid model of safe water delivery? Through the Four-Domain Framework, this book does the gap analysis of the physical, operational, financial, and institutional domains of the few off-grid water operators in cross-country case studies. It also includes a detailed financial analysis of the capital costs as well as operations and maintenance costs of the different off-grid water supply models compared to some of the piped water supply models. The final discusses the need to acknowledge off-grid water solutions in urban water policies, especially for the economically weaker sections. The universal coverage of all by the piped water is an ultimate goal of any water policy; however, in the interim, there is a need to put more emphasis on off-grid water solutions.
Elements of Auditing is a comprehensive guide designed for students pursuing undergraduate courses at the University of Allahabad, mainly catering to the syllabus of B.Com. | Part-II, Group' E', Paper-203 – Auditing. This book provides an in-depth analysis of auditing principles and practices structured to facilitate a clear and detailed understanding of key auditing concepts. It integrates relevant Standards on Auditing issued by the Institute of Chartered Accountants of India, offers insights into landmark cases, and covers pertinent provisions of the Companies Act, 2013 concisely and straightforwardly. The Present Publication is the Latest Edition authored by Prof. (Dr) Aruna Jha, Anuj Bhatia and Dr Ruchi Gupta with the following noteworthy features: • [Clear and Lucid Explanations] Concepts are explained straightforwardly and concisely, making the subject accessible to students • [Practical Examples] Numerous examples are provided throughout the text to illustrate real-life applications of auditing concepts, helping students connect theory with practice • [Extensive Use of Tables and Figures] Visual aids such as tables and figures are used extensively to clarify complex concepts and enhance understanding • [Integration of Relevant Statutes] The book incorporates relevant statutes and regulatory requirements, ensuring that students are well-versed in the legal aspects of auditing • [End-of-Chapter Questions] Each chapter concludes with important questions designed to test students' knowledge and understanding of the topics covered, aiding in exam preparation The structure of the book is as follows: • Introduction o The book begins by covering auditing basics, including its meaning, scope, objectives, and limitations. It discusses the audit process and different types of audits (interim, final, continuous, internal, and external) and compares auditing with investigation • Internal Check o This chapter discusses the concept of internal check, its objectives, and its implications. It distinguishes internal check from internal control and internal audit and details essential features of a sound internal check system across various areas such as purchases, sales, stock, and payroll • Vouching of Transactions o This chapter discusses the meaning, objectives, and principles of vouching. It covers the reliability of vouchers, vouching of specialised and trading transactions, and the significance of vouching cash transactions • Verification and Valuation o This chapter explains the verification and valuation of assets and liabilities, outlining general principles and auditor duties. Guidelines from the Institute of Chartered Accountants of India are included, along with specific procedures for various types of assets and liabilities • Company Auditor o This chapter covers the appointment, qualifications, disqualifications, remuneration, and removal of company auditors. It also details the rights, duties, powers, and liabilities of auditors under the Companies Act 2013 • Auditor's Report o This chapter analyses the scope, content, and types of audit reports, including qualified, modified, and unqualified reports. Considerations for making qualifications in reports and specimen formats are also provided. • Audit of Banking and Insurance Companies o This chapter addresses the unique aspects of auditing banking and insurance companies, detailing the specific points and frameworks applicable to these audits • Cost Audit and Management Audit o This chapter explains the objectives, significance, and processes of cost and management audits. It also discusses the professional misconduct aspects relevant to cost audits under the Cost Accountants Act • Tax Audit and Secretarial Audit o This chapter covers the meaning, objectives, and processes involved in tax and secretarial audits, providing a comprehensive understanding of these specialised areas of auditing • Audit Planning and Documentation o This chapter focuses on considerations for commencing an audit, including the creation of an audit programme and maintaining proper audit documentation • Audit Evidence and Sampling o This chapter discusses the importance of audit evidence and the principles of audit sampling, including test checking and selective verification • Specialised Audits o The chapter covers audits specific to banking and insurance companies, elaborating on their frameworks, key financial items, and the peculiarities of these industries • Liabilities of Auditor o The book concludes with a detailed examination of the civil and statutory liabilities of auditors under common law and the Companies Act 2013
Based on empirical research, this book shows how public interest litigation (PIL) grants the appellate courts enormous flexibility in procedure, allowing them to manoeuvre themselves into positions of overweening authority. While PIL cases are usually politically analysed solely in terms of their effects, whether beneficial or disastrous, this book locates the political challenges that PIL poses in its very process, arguing that its fundamentally protean nature stems from its mimicry of ideas of popular justice. It examines PIL as part of a larger trend towards legal informalism in post-Emergency India. Casting a critical eye over these institutional reforms that aimed to adapt the colonial legal inheritance to 'Indian realities', this book looks at the challenges posed by self-consciously culturalist juridical innovations like PIL to ideas of fairness in adjudication, as well as democratic politics.
This book endeavors to explore the role of different groups of microbes in the biodiversity enrichment, forest productivity, land restoration, agricultural productivity and green technology. In this book emphasis is mainly given on mutualistic interactions especially on plant Mycorrhizae and Plant growth promoting rhizobacteria (PGPR).
This comprehensive textbook covers all essential auditing concepts and practices, providing students with a solid foundation in the field. Combining theoretical insights with practical examples and regulatory frameworks ensures a holistic understanding of the subject, preparing students for academic success and professional excellence. It is designed specifically for undergraduate students at the University of Delhi, aligning with the syllabus requirements for B.Com. (Hons.) and B.Com. courses. The Present Publication is the 2024 Edition, based on the New Education Policy (NEP). This book is authored by Dr Aruna Jha and CA (Dr) Anuj Bhatia, with the following noteworthy features: • [Concept Clarity] Concepts are explained in a lucid and concise manner, facilitating easy understanding for students at all levels of proficiency • [Practical Examples] Includes a large number of real-life examples to elucidate theoretical concepts and demonstrate their practical applications, bridging the gap between theory and practice • [Visual Aids] The book extensively uses tables, figures, and diagrams to enhance comprehension and retention of complex auditing principles • [Regulatory Analysis] Relevant Standards on Auditing issued by the Institute of Chartered Accountants of India are integrated at suitable places to ensure students are well-versed with current professional standards • [Landmark Cases] References to landmark cases with significant implications for auditing provide a contextual understanding of theoretical concepts within practical scenarios • [Legislative Provisions] Key provisions of the Companies Act, 2013, relating to accounts and audits are explained clearly and concisely, aiding students in understanding complex legislative requirements • [Chapter-end Questions] Important questions are provided at the end of each chapter to test students' knowledge and understanding of the topics covered, promoting self-assessment and revision The detailed contents of the book are as follows: • Introduction o This chapter lays the foundation for understanding the fundamentals of auditing. It begins by defining auditing and outlining its primary objectives, focusing on the goals of financial audits. The chapter analyses various types of errors and frauds that auditors might encounter and discusses the broad scope of auditing practices. It also highlights the advantages of auditing while acknowledging the inherent limitations outlined in Standard on Auditing (SA) 200. Essential principles guiding audit practices are also discussed, providing a comprehensive introduction to the subject • Classification of Audit o This chapter categorizes audits based on different criteria, providing a structured understanding of the various types of audits. It starts with an introduction to audit classification and then examines audits based on organizational structure, specific objectives, and time. Each classification type is discussed in detail to help students understand the diverse nature and purposes of audits • Audit Planning and Documentation o Focusing on the initial steps of an audit, this chapter covers the critical considerations for commencing an audit. It explains the components of an audit programme and the purpose of an audit notebook. Additionally, it discusses the importance of thorough audit documentation to ensure a systematic and effective audit process • Internal Control Systems o This chapter discusses the components and significance of internal control systems within an organization. It explains the nature and purpose of internal checks and internal audits and examines the inter-relationships between internal control, internal checks, and internal audits. The chapter also includes specific transactions to highlight practical applications • Audit Evidence and Audit Sampling o Understanding the significance of audit evidence is crucial for effective auditing. This chapter explains the nature and importance of audit evidence as outlined in SA 500. It also covers methods such as test checking and selective verification and introduces the concept of audit sampling, highlighting its role in the audit process • Vouching o Vouching is a fundamental aspect of auditing, and this chapter provides a comprehensive overview of its meaning, objectives, and importance. It details the procedures for routine checking and vouching and discusses the different types of vouchers. Specific sections cover vouching for credit sales, sales returns, purchase transactions, and entries on both the debit and credit sides of the cash book • Verification of Assets o This chapter analyses the concept of asset verification, distinguishing it from vouching and valuation. It outlines the objectives and procedures for verifying specific assets and liabilities, emphasizing the auditor's duties in this context. The chapter provides detailed guidelines for the verification of various types of assets and liabilities • Company Auditor | Appointment and Removal o Focusing on the legal and procedural aspects of appointing and removing company auditors, this chapter covers eligibility criteria, appointment processes, compulsory reappointments, and ceilings on the number of audits an auditor can undertake. It also discusses the remuneration, rights, duties, and liabilities of auditors as outlined in various sections of the Companies Act 2013 • Auditor's Report o This chapter discusses the audit report as a crucial means of communication between the auditor and stakeholders. It explains the revised SA 700 series and the elements of an audit report, differentiating between various types of reports. Special attention is given to audit reports for limited companies • Liabilities of Auditor o Understanding the liabilities associated with the auditing profession is essential for auditors. This chapter introduces the classification of liabilities, including civil liabilities under common law and liabilities under the Companies Act 2013. It provides a detailed examination of the potential legal repercussions auditors may face • National Financial Reporting Authority (NFRA) o This chapter provides an in-depth look at the National Financial Reporting Authority (NFRA), including its evolution, background, powers, functions, and duties. It discusses the companies and auditors governed by NFRA and the composition of the authority. The chapter also examines the rise of NFRA and its relationship with the Institute of Chartered Accountants of India (ICAI) • Audit of Banking Companies o This chapter focuses on the unique aspects of auditing banking companies. It starts with an introduction to the banking system in India and the peculiarities of banks. The chapter covers different types of bank audits and the framework for auditing banking companies, with special emphasis on auditing key financial items in a bank's financial statements • Audit of Insurance Companies o Auditing insurance companies require specific knowledge and approaches. This chapter outlines the framework for auditing insurance companies, the preparation of auditor's reports for such companies, and the auditing of key financial items in the insurance business • Forensic Audit o Forensic auditing is a specialized area within auditing, and this chapter provides a comprehensive overview of its background, definition, and importance. It distinguishes forensic audits from financial audits and discusses the use of the fraud triangle by forensic auditors, relevant laws, standards, compliance issues, and the limitations of forensic auditing. • Audit in a Computerized Environment o This chapter addresses the challenges and strategies associated with auditing in a computerized environment. It covers audit strategies and approaches, computer-assisted audit techniques (CAATs), types of internal control in computerized information systems (CIS)/electronic data processing (EDP) environments, audit trails, and the implications of auditing in a computerized setting based on SA 315 and SA 330
Extremophiles are known to thrive under harsh environmental conditions. Many extremophilic bio-products are already used as life-saving drugs. Recent technological advancements of systems biology have opened the door to explore these organisms anew as sources of products that might prove useful in clinical, environmental and drug development.
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