decisions on the client?s behalf. {A} claimed that the client was too busy to trade securities by himself and gave instruction on credit limits via the conversation in LINE application. {A} notified his

’ objectives are to solve social problems, promote public benefits, and develop the community without focusing on making highest profits for shareholders, which are different from typical limited companies

to postpone the acknowledgment and the agreement to pay the civil fine by 30 days (to 3 October 2018), citing a busy schedule. But the SEC did not allow the postponement on the ground that it was

firm’s business plan. If yes, please describe 2 How does the firm conduct the estimation of personnel needs? 3 How does the firm deal with the staff turnover in busy season? B Recruitment 1 Does the firm

. Hence, despite the lost in revenue, the overall margin for accounting and financial outsourcing did not suffered. For the ERP business, it was a year that we were busy fulfilling the backlog from last

turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their

satisfaction of its performance obligations and the typical timing of payment Significant changes in the contract asset balances during the reporting period, including qualitative and quantitative information

in capacity utilization of Phase 3 at the new plant, but sales dropped in the following 2H18 (Table 4, PCB shipment value dropped 13% Q-o-Q in 4Q18) due to the typical low season and the effect of the

, but almost none by 2006. • Fama and French (2010) find that typical actively managed U.S. equity fund earns a negative after-fee alpha. • Lonkani, Satjawathee, and Jegasothy (2013) document that Thai

bank deposit and accept lower returns than investing in a typical fixed income fund. ▪ Investors who seek high liquidity. ▪ Investors who prefer low-risk investment. Investors who expect high returns