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For example, an auditor may: physically examine inventory as evidence that inventory shown in the accounting records actually exists (existence assertion); inspect supporting documents like invoices to confirm that sales did occur (occurrence); arrange for suppliers to confirm in writing the details of the amount owing at balance date as evidence that accounts payable is a liability (rights ...
A review in USA Today called the book "a gut-wrenching wakeup call". [9] Thomas L. Friedman, in his op-ed column in The New York Times, called the book "insightful", agreeing with Romm's arguments in the book that the proposed "cap and trade" climate bill "is a step in the right direction toward reducing greenhouse gases and expanding our base of clean power technologies". [10]
Joseph J. Romm, an American physicist, climate change and energy security expert, in his 1993 book Defining national security: the nonmilitary aspects takes Ullman's 1983 definition of threat as a starting point and lists security from narcotic cartels, economic security, environmental security and energy security as the non-military elements of national security.
There are many approaches to top-down risk assessment. Management may explicitly document control objectives, or use texts and other references to ensure their risk statement and control statement documentation is complete. There are two primary levels at which objectives (and also controls) are defined: entity-level and assertion level.
The Hype About Hydrogen: Fact and Fiction in the Race to Save the Climate is a book by Joseph J. Romm, published in 2004 by Island Press and updated in 2005. The book has been translated into German as Der Wasserstoff-Boom. [1] Romm is an expert on clean energy, advanced vehicles, energy security, and greenhouse gas mitigation. [2] [3]
Outgoing Secretary of Homeland Security Alejandro Mayorkas, who for four years has been a target of Republican criticism, said that national tragedies should not be used for "political disagreements."
Ryan Reynolds' Canadian citizenship just leveled up.. On Wednesday, Dec. 18, Governor General of Canada Mary Simon announced the list of 88 new appointees to the Order of Canada, which this year ...
The book spends many pages refuting the "hydrogen myth" (see also Romm's previous book, The Hype about Hydrogen) and "the geo-engineering fantasy". [6] In Chapter 7, the book describes technology strategies that it claims would permit the U.S., over the next two decades, to cut its carbon dioxide emissions by two-thirds without increasing the ...