Reusing Plastic Bottles Causes Cancer

Many are unaware of poisoning caused by re-using plastic bottles. Some of you may be in the habit of using and re-using your disposable mineral water bottles (eg. Evian, Aq_a, Ice M__ntain, Bor_eo, Der_k, etc), keeping them in your car or at work. Not a good idea. In a nutshell, the plastic (called polyethylene terephthalate or PET) used in these bottles contains a potentially carcinogenic element (something called diethylhydroxylamine or DEHA).

The bottles are safe for one-time use only; if you must keep them longer, it should be or no more than a few days, a week max, and keep them away from heat as well. Repeated washing and rinsing can cause the plastic to break down and the carcinogens (cancer- causing chemical agents)can leach into the water that YOU are drinking. Better to invest in water bottles that are really meant for multiple uses. This is not something we should be scrimping on. Those of you with family - please advise them, especially for their children's sake."











相关专家指出,一般矿泉水瓶用PET（聚对苯二甲酸乙二醇酯）塑料制成，含有潜在致癌物乙基己基胺，瓶子用一次是安全的，如果重复使用，就有致癌危险。每个矿泉水瓶底部都有一个带箭头的三角形标志，里面的数字愈大愈安全,假若数字在5或以上,就可以循环再用；小于5甚至没有数字的,请勿再利用或加热使用。一般矿泉水瓶子底部标志为1，因此不能放在汽车内晒太阳或重复使用。
　　据材料学专家分析，PET在合成时需要添加催化剂,而在高温、光照等环境中，一些微量的催化剂会被分解出来，对人体有一定影响，但具体多少含量足以致癌,目前还没有定量的分析。PET不耐高温，温度超过70℃就会变形，如果矿泉水瓶重复使用盛装酒、油等物质，更容易把内部的有害物质溶出。因此,提醒消费者使用塑料瓶时应注意，普通水瓶与耐热塑料瓶的差别。

Form 5 ADDITIONAL MATHEMATICS PROJECT 2009

Form 5 Add Math Project 2009

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PERBANDINGAN NOVEL TERMINAL TIGA - SETEGUH KARANG

BAHAN ULANG KAJI SPM 2009

PERBANDINGAN NOVEL

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NOVEL TINGKATAN 4 : TERMINAL TIGA

Terminal Tiga Tingkatan 4

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ACCA F8 - Audit and Assurance

f8 Int Aa Key Exam in Able Areas June09

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ACCA | F8 - Audit and Assurance Solved Past Papers [02-08]

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Tips for F8 ACCA June 2009

Tips from GTG

Q1 Internal control on sales/purchase

Q2 Corporate governance or other audit knowledge questions

Q3 Engagement or audit planning

Q4 Audit evidence on substantive testing

Q5 Going concern & audit reporting

Important Notes:

1) Audit reports - ensure you know the different forms and can tell the difference between limitation of audit scope and disagreement. likely to be scenario based with you giving your opinion on the type of audit report

2) Q1 is likely to be on either purchases or sales, but is likely to include you being able to use CAAT (test data, audit software) to help with the audit

3) inventory counts - ensure you know the processes before, during and after the count

4) Internal audit is always important and will no doubt come up - probably testing needed and also differences between internal and external auditors

5) Management representation letters - need and contents


Audit and Assurance is examined by Alan Lewin. Alan became the examiner in 2005. Before 2005 AA paper was knowledge based and after Alan came he’s been more interested in how you apply your knowledge in a practical scenario...As far as Alan's Exams goes the first question is usually on{1}Audit Tests either of Controls (Compliance testing) or substantive tests at assertion level....{2}His second favourite topic is Audit reports..in which he gives a scenario and he asks you about what should be done...{3}. His third favourite thing is IT...therefore he used CAATS a lot... {4} fourthly he could test you on Ethics but since Ethics is covered at detailed level in P1. Risk Assessment of a business...which is involved in Audit planning is a key area...
Audit Evidence also plays a crucial part...However the key to passing F-8 exams are study the notes quickly and then do every single paper from June 2005 to December 2008.Once you get Alan's style of answering question you will definitely pass this module...

Forecast topic for this June 2009 exam diet

Q1 Consolidated statement of financial position with a parent and one subsidiary. The next alternative will be parent with 1 subsidiary and 1 associate.

Normally this question will have 5 marks on theory question about group accounts so it is good to read IFRS3 revised you might get a short theory question on that. In addition, make sure you know the new method of valuing non controlling interest using fair value basis and the effect of writing off impairment of goodwill.

Other common area of examination will be adjustment to revaluation of assets to fair value and the effect on depreciation for tangible and intangible non current assets after revaluation.

Other consolidation adjustment will also need to be revised and make sure you read examination question carefully especially when you need to calculate the fair value of business combination or investment in subsidiary.

Q2 This question you need to revised the format of presenting statement of comprehensive income, statement of changes in equity and the statement of financial position. Make sure you take a look at the format as required under IAS 1 revised. Remember the requirement to present other comprehensive income.

In addition, you need to remember to adjust every item given in the question with a double entry. I would strongly advise you to make the double entry adjustment inside the trial balance given to you so that you will not omit the adjustment.

Your knowledge of accounting standard will be important in order to identify the adjustment required from the question given to you. Try as many past year question as possible so that you can enhance your speed and accuracy.

Q3 This question will either be ratio analysis or cash flow statement. My guess is statement of cash flow as ratio analysis was examined in December 2008 diet.

It is important to remember the format for statement of cash flow and to make sure you adjust every item in the notes, statement of comprehensive income and statement of financial position.

I would suggest you open the ‘T’ account for every item so that you can identify the cash flow item and also the non cash item.

You would most likely be required to comment of the cash flow, or financial position after preparing the cash flow statement. Assess the past year question on tips that you may gather to answer this part of the question. It’s alright to copy some common pointer to answer theory question like this.

Q4 & Q5 will be on accounting standard or regulatory framework. I would strongly advise that you read notes on conceptual framework particularly on qualitative characteristic of financial information, accounting concepts and the concepts of substance over legal form.

I would suggest you pay more attention on accounting standards like IAS 2, 8, 10, 11, 12, 18, 33, 36, 38, 40, & IFRS 5.

Common errors that can be made by students.

1. In a consolidation question proportionally consolidating partly owned subsidiary. Time apportioned in consolidating subsidiary in the statement of financial position. And failure to time apportioned the results of the subsidiary to include only its post-acquisition results in the consolidated income statement.

These are fundamental errors which display a lack of understanding of the principle involved.

2. You should always remember that subsidiary is consolidated using the full consolidation method. So you cannot proportionally consolidate partly owned subsidiary and statement of financial position is the balance at the reporting date so there is also no time apportionment unless it is the consolidated income statement.

The main areas where students made more routine errors:

• Revaluation adjustment on acquisition of subsidiary or associate’s net assets and further adjustment on depreciation affected by the revaluation of the assets.
• The changes introduced by the IFRS 3 revised particularly on the additional approach in measuring non controlling interest and the valuation of intangibles at the date of acquisition.
• Intra group adjustment on unrealised profit, debt etc.

1. In a question requiring the preparation of an income statement, a statement of financial position and a statement of changes in equity (SOCIE) after accounting for a series of adjustments. Technical issues relating to a particular accounting standard such as IAS 16 PPE, the adjustment in equity to reflect the transfer of realised profit for the revaluation reserve in respect of the revalued property. Students need to have a strong knowledge and ability to apply the relevant accounting standard
2. In a question on ratio analysis, the analysis is just a matter of simply reiterating what the ratios were or that onecompany’s ratio was higher (or lower) than the other’s. This is certainly not an analysis as such will gain little mark. Often the information given in the scenario were ignored reflecting that students are weak in the aspect of analysis.

Conclusion

Students should not try to pass by just learning the main topics or relying on numerical skills alone. It is important that students should master the understanding and techniques in each accounting standard at F7 level.

KAPLAN EXAM TIPS FOR ACCA F7 JUNE 2009

• Question 1
  Consolidated SFP for either 2 or 3 company group Potential complications to include deferred consideration, share exchange and net asset fair value Adjustments, inter-co loan and PURP.
• Question 2
  Redraft statement of comprehensive income and statement of financial position - possible transactions to include depreciation, revaluation investment property, revenue recognition/substance, leases, financial liabilities, income tax.
• Question 3
  Possible mixed interpretation question to include calculation of a basic statement of cash flow and a report to include calculation of ratios and interpretation of the accounts using the statement of cash flow and ratio results.
• Question 4 and 5
  Construction contracts, IASB Framework (elements or qualitative characteristics),
  Impairment, Events after the reporting date or EPS.

KAPLAN ACCA F8 JUNE 2009 EXAM TIPS

Following are the Kaplan's exam tips for June 2009 related to ACCA exam course paper F8 Audit and Assurance [Int]

F8 INT – AUDIT AND ASSURANCE

The Examiner will set 5 questions, which will all have multiple elements, so it is likely that other topics than the ones noted below will be examined in the June 2009 exam.

• Audit procedures
  • Inventory
  • Purchases
• Facts/standards
  • Engagement letters/acceptanceISA 240 Fraud and Error
• Risk & audit approach
  • Identification of risks in audit risk model
• Specialist audit areas
  • Interim audit Confidentiality/conflict of interest
• Collection of evidence/reporting
  • Going concern

Tips for ACCA Paper F8 Exam June 2009

30 Mark question:

The audit of and internal controls relating to non-current assets.

10 Mark question:

Letter of representation

20 Mark questions:

Computer aided audit techniques (CAAT)

Audit acceptance and planning

Audit of liabilities, including accruals

Please Note

Tips should not be relied on - they are only intelligent guesses.
Their only purpose is to give you suggestions for topics to concentrate on in your last few days of preparation. Do not exclude other topics from your overall preparation.