Effective Learning Environments for Ongoing Learning Process
Creating high-quality learning environments is essential to support and enhance the ongoing learning process. Clear communication, detailed explanations, and authoritative sources contribute to a conducive atmosphere for learning. Professional accountants must navigate conflicts of interest diligently to maintain ethical standards.
Download Presentation
Please find below an Image/Link to download the presentation.
The content on the website is provided AS IS for your information and personal use only. It may not be sold, licensed, or shared on other websites without obtaining consent from the author. Download presentation by click this link. If you encounter any issues during the download, it is possible that the publisher has removed the file from their server.
E N D
Presentation Transcript
Plain English Exercises Patricia Minacori Senior Lecturer
1.1 Before High-quality learning environments are a necessary precondition for facilitation and enhancement of the ongoing learning process.
2.1 Before If there are any points on which you require explanation or further particulars we shall be glad to furnish such additional details as may be required by telephone
3.1 Before Your enquiry about the use of the entrance area at the library for the purpose of displaying posters and leaflets about Welfare and Supplementary Benefit rights, gives rise to the question of the provenance and authoritativeness of the material to be displayed. Posters and leaflets issued by the Central Office of Information, the Department of Health and Social Security and other authoritative bodies are usually displayed in libraries, but items of a disputatious or polemic kind, whilst not necessarily excluded, are considered individually.
4.1 Where a professional accountant in public practice has requested explicit consent from a client and that consent has been refused by the client, the professional accountant shall decline to perform or shall discontinue professional services that would result in the conflict of interest; or shall terminate relevant relationships or dispose of relevant interests to eliminate the threat or reduce it to an acceptable level, such that consent can be obtained, after applying any additional safeguards if necessary
6.1 If the threat created by a conflict of interest is not at an acceptable level, the professional accountant in business shall apply safeguards to eliminate the threat or reduce it to an acceptable level. If safeguards cannot reduce the threat to an acceptable level, the professional accountant shall decline to undertake or discontinue the professional activity that would result in the conflict of interest; or shall terminate the relevant relationships or dispose of relevant interests to eliminate the threat or reduce it to an acceptable level.
