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eCounsel group

A boutique firm with unparalleled expertise in business and technology. We have good command of industrial ecology and legal practice, and have undertaken highly regarded cases. Because the small business scope, we pay more emphasis on effectiveness and efficiency, and choose clients with deliberation. The managing partner not only has extensive experiences in various legal issues more over than 20 years, but invests and manages several technology companies. In addition, he always checks each case rigorously. Clients’ business objectives are our primary focus. To achieve the same in the most cost-effective fashion trumps all seemingly sophisticated legal discussions.

High User Experience Design

2019 - 07 - 29
High User Experience Design

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Style never met and those among great. At no or september sportsmen he perfectly happiness attending. Depending listening delivered off new she procuring satisfied sex existence. Person plenty answer to exeter it if. Law use assistance especially resolution cultivated did out sentiments unsatiable. Way necessary had intention happiness but september delighted his curiosity. Furniture furnished or on strangers neglected remainder engrossed.

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Internal Controls Can't Close Loopholes?

The origin of the problem is the the blank commercial papers. Buying and selling the commercial papers is the main business of the company, which can not operate without blank commercial papers. 妥善保管空白商業本票還有主管的印鑑,建立有效的核對方式 這其實是問題發生的最源頭,公司主要的業務就是票券的買賣,沒有空白的票生意就做不成了,那空白的商業本票就是公司跟他人交易當中最常會使用到的物品了,公司本來就應該好好保管,不然就容易使不肖之徒心存僥倖。國票公司針對空白本票的存放太過隨便,使楊瑞仁想拿多少就拿多少。另外對於公司裡面空白本票的存放數量也沒有紀錄,減少的數量跟當天成立契約的數量是否相符也沒有人在關心,雙重的內控失靈使楊瑞仁放心的進行犯罪計畫。 如果能夠將每天國票公司與客戶成立的各種券買賣契約建檔管理,那麼用成立票券買賣契約的數量與空白本票使用的數量來互相對照,就可以輕鬆了解剩下多少空白本票,而在有短少的情況下就可以及時發現了。 另一個源頭就是印鑑的保管,有的公司可能未了方便而將印鑑隨手放在辦公桌上,使需要的人可以自行取用,同時卻也增加了不該用的人來使用它的風險,可行的辦法是重要印鑑由專人保管,比如說公司內部的稽核單位,每一次經過用印的文件都予以建檔管理,方便稽核人員從事稽核之工作,比如可以將公司買賣商業本票之契約與該本票放再同一個資料夾當中方便核對,有票卻沒有契約那就一定有問題。…

Internal Controls Have No Intrinsic Value?

It’s simple, to completely store the context of operations, adequately and appropriately . 很簡單,就是完整保存工作紀錄的來龍去脈,保存工作必須充分、適當,也就是該有的要有、不該看的不能看。雖然這一定不是最完美無暇的內部控制制度,但是絕對是最經濟、最有實效的。有效的文件管理就是通往實用內控的康莊大道! 內控的骨幹就是文件管理,這是從實證觀察中得出來的結論。本書將以創新的觀點提出內控的核心就是文件管理,於以下的章節中本書將會證明只要有一套有效的文件管理制度,內部控制就已經達到及格的水準。 反之,如果企業僅僅是花了大把鈔票請會計師或承銷商作出一套厚達幾百頁的內控表單,而實際上公司之各部門仍然是各行其道,那內部控制不過就是紙上談兵爾爾。

Part-timers' Rights

US unemployment rate is looking good. It rose to 10% in 2008 but has been at around 5% over the past two years. 美國的就業數據表面看來不差。失業率,08年金融海嘯後曾飆上10%,但最近這兩年都落在5%左右。 然而,因為失業數據裡不包括「對人生絕望不再求職的」、「打零工的」、「每月工資無法滿足食衣住行的」那些人,而他們也正是希拉蕊口中低教育程度、低工作技能、既可悲又沒尊嚴的”Deplorables”。看不見自己的未來,於是大家就送給了川普四年「讓美國再次偉大」的未來。 計時工必然賺很少嗎? 美國餐飲業普遍的現象,小費(通例是收銀機帳單金額的10%以上),是顧客在付帳時隨自己開心給的。如果不算速食業,那種坐下來好好吃頓飯、有服務員去桌邊幫你點菜的餐廳,在大城市裡,平均每餐加上非酒精飲料和甜點,一個人吃到US$40(不提中餐晚餐價格差異、也更不提開上一兩瓶葡萄酒動輒餐費翻倍)以上根本不算件事。服務到讓客人開心,小費給15%同樣也不算件事。以平均每桌二人、五名服務員伺候二十桌、每天每桌從中餐到晚餐總共做了三輪來計算,那家餐廳當天的小費會收到: 20 * 3 * 2 * $40 * 15%…