In sum, large shareholders will reduce managerial capacity to manipulate accounting information and should reduce the incidence of qualifications due to errors or non-compliance with GAAP.
On the surface, a polytechnic diploma coupled with a university degree appears to be a short cut to obtaining paper qualifications due to the exemption offered by foreign universities.
For many years, software organizations have needed to hire developers with a wide range of academic and professional qualifications, due to the ongoing shortage of individuals qualified to create and maintain the products required to satisfy marketplace demand.
An effective AC can exert pressure on the audited company to accept the adjustments proposed by the auditor when qualifications due to errors are detected, or to provide any additional information necessary to audit the firm's accounts.
Yet, it can also be argued that immigrants' occupational mismatch in the host country could be a result of nonportability of their foreign qualifications due to the nonequivalent quality of their education obtained in the source country.
However, the existence of an AC should not have any effect on qualifications due to uncertainties, given that these originate in future events which are outside of the firm's control, are unavoidable, and will also be recurrent as long as the circumstances that give rise to them are not solved.
To the squawks of teachers, teaching qualifications are due to be hardened.Mr Simitis is not always tough, though.
However, the local population experienced similar problems at that time: there were considerable occupational changes and a downshifting on the qualifications ladder due to massive structural changes in the economy (see Sabirianova 2002).
That's because, even though Federal Housing Administration mortgages, a product designed for first-time home buyers at the entry level, comprise 25% of the market, according to the Department of Housing and Urban Development, some sellers are nervous that their properties won't make it through the qualification process, either due to defects or code problems.
There are many people keen to learn about the techniques of cheminformatics, but only a small subset of them are able to obtain a formal qualification in it, due to time and commitment constraints, financial limitations, and proximity to one of the sites offering degrees in the field.
