); (v) Food security (e.g. sustainable farming and fishery, agricultural credit and insurance, crop innovation, infrastructure development for agriculture and aquaculture); (vi) Socioeconomic advancement

practices; reduction of food loss and waste; and improved productivity of small-scale producers) • Socioeconomic advancement and empowerment (e.g. equitable access to and control over assets, services

-scale producers) • Socioeconomic advancement and empowerment (e.g. equitable access to and control over assets, services, resources, and opportunities; equitable participation and integration into the

Securities and Exchange Commission 10,13-16 The GPF Witthayu Building 93/1 Wireless Road, Lumpini, Pathumwan, Bangkok 10330. Tel: 0-2695-9999, 0-2263-6499 Fax: 0-2256-7711 www.sec.or.th. Securities and Exchange Commission Independent Audit Inspection Activities Report Independent Audit Inspection Activities Report for the 1st Cycle 1 October 2010 - 31 December 2012 Introduction Quality Assurance Review Panel (“QARP”) First step with confidence Activities for audit quality enhancement Summary of...

range target of 1-3% to be in line with the changes in financial conditions and structurally lower inflation stemming from 1) aging society 2) growth of e-Commerce and 3) technological advancement

advancement of artisanry and savoir-faire to adapt to the new environment. Underpinning CHANEL’s approach to sustainability is a recognition that collective action is needed to accelerate the transition to a

where advancement is needed. It is recommended that investors refer to the accompanying ICAPs Guidance document for more detailed information on how to implement the encouraged actions set in the

Community (AEC), and the advancing digital age amid the rapid pace of technological advancement, thus leading to changing customer behavior, regulatory changes and life platform-driven competition. Given the

appropriate trainings and experiences. Opportunity for career advancement The SEC’s past inspections suggested that some audit firms had difficulties implementing their succession plan due to their unbalanced

employee compensation and career advancement, build a culture that enhance employees’ morale and loyalty to the firm, as well as create the work environment that would better suit the younger generations