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The Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (CCA). Founded in 1904, It is now the fourth-largest professional accounting body in the world, with 252,500 members and 526,000 student members.
After passing exams and obtaining relevant experience, its members can apply for a Certificates of Supervision, Certificate of Compliance and eventually Certificates in Practice status, depending on membership level and experience, and are then licensed and regulated by the IAB to provide practice bookkeeping, accounting, tax and financial ...
From NTP to SBR In December 2008, the Dutch government decided to rename the NTP to the Standard Business Reporting (SBR) Programme, thus adopting the name introduced by Australia. The Dutch SBR programme has been tasked with deepening and embedding the results obtained so far and broadening the scope to other domains and applications.
The debriefing is an important ethical consideration to make sure that participants are fully informed about, and not psychologically or physically harmed in any way by, their experience in an experiment. Along with informed consent, the debriefing is considered to be a fundamental ethical precaution in research involving human beings. [21]
The actual skill of oral debriefing is the art of asking relevant questions and when the answers are unclear or fudged, the asking of even more probing questions. In the world of evidential gathering where rigorous substantiation is a pre-requisite for all experiential learning, the oral route is often more valuable than anything extracted from ...
An after action review (AAR) is a technique for improving process and execution by analyzing the intended outcome and actual outcome of an action and identifying practices to sustain, and practices to improve or initiate, and then practicing those changes at the next iteration of the action [1] [2] AARs in the formal sense were originally developed by the U.S. Army. [3]
Sequencing batch reactors (SBR) or sequential batch reactors are a type of activated sludge process for the treatment of wastewater. SBRs treat wastewater such as sewage or output from anaerobic digesters or mechanical biological treatment facilities in batches.
The Sheet Metal and Air Conditioning Contractors' National Association (SMACNA; pronounced 'Smack'-'Nah') is an international trade association with more than 4,500 contributing contractor members [1] in 103 chapters [2] throughout the United States, Canada, Australia and Brazil.