ineffective, and sometimes inefficient. Specifically, the SEC noted the use of short cut-off period for the business with long lead time, and vice versa. Also, there were instances where Incoterms were not
al. (2019) • If government subsidies were misused (improper incentives & inaccurate) information. • Inefficient resource allocation. • Unfair market competition. • Corrupt practices. 5 GOVERNMENT
engagement risks, and ineffective participation from those involved in the financial reporting process. To mitigate these shortcomings, the SEC has initiated and participated in several ongoing seminars and
financial statements due to limited audit scope imposed by AIE management regarding inefficient internal control system on cost of sales and inventories. Consequently, AI auditor did not express opinion on
due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient evidence to clarify decrease in the production yield. The AIE auditor also
) • Over/underreaction and temporary mispricing (Lakonishok, Schleifer, and Vishny, 1994; Daniel, Hirshleifer, and Subrahmanyam, 1997) • Markets are inefficient (Basu, 1977; Rosenberg, Reid, and Landstein
production line of flexible packaging and the machine setup process is not complete and new employee lack of expert skill and the use of raw material is inefficient, cause a high production cost. 3. Selling
frequently initiate short-term engagements with companies when we discover that they are poorly rated by our external research providers who specialize in environmental or social risks. Often, we learn that a
different withdrawal sequencing scenarios. Among the possible outcomes are an efficient scenario, a “split” scenario, and an “inefficient” scenario. The efficient scenario represents the most efficient
safest and most responsible ways of moving people. Sustainability Roadmap Do no harm Do it better Differentiation What can young directors learn from the board? Board Effectiveness Board Diversity • Skills