, the SEC deems it necessary for the audit firms to be self-reliant, which always starts with an adequate supply of competent audit staff who possess thorough understanding of both accounting and auditing
inventory and cost of sales, and the audit of difficult or complex transactions were among the most prevalent observations. It was noteworthy that some of those observations also shared a trait of
efficiency and effectiveness of engagement performance. Most observations from the engagement-level inspections in the past inspection cycle were related to audit planning and audit of difficult and complex
when they establish their private contractual relations. This corporate governance framework typically comprises elements of legislation, regulation, self-regulatory arrangements, voluntary commitments
relating beverage containers and packaging; the impact of environmental, health and safety laws and regulations in the countries in which the Company operates. All such factors are difficult or impossible to
$ 17 million had there been no unplanned shutdowns. Going forward, expected increase in PTA and PET capacities are likey to be absorbed in line with ongoing demand growth (expansion in PTA demand due to
will be positive • MEG margins difficult to foresee from their strong levels at present • Corpus Christi expected to be delayed into 2020 • No impact from US ADD considered Asia Necessities 59 80 74
source of fund from financing for wellness project seems to be difficult. The Company currently does not have the exactly figure of investment from this project. It has only roughly estimated figures which
prudent management. The reserves are to provide a cushion against the increasing uncertainty from the economic contraction due to the impacts from Covid-19 which are still difficult to predict the final
ศักยภาพทีมงานได้ รวมทั้งสามารถ สร้างสัมพันธภาพความน่าเชื่อถือ และความผูกพันในทีม เช่น หลักสูตร People Manager หลักสูตร Emerging Leaders Development หลักสูตร Handling Difficult Conversation เป็นต้น โดยสรุป