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Killexams : CIMA Management questions - BingNews https://killexams.com/pass4sure/exam-detail/CIMAPRO17-BA2-X1-ENG Search results Killexams : CIMA Management questions - BingNews https://killexams.com/pass4sure/exam-detail/CIMAPRO17-BA2-X1-ENG https://killexams.com/exam_list/CIMA Killexams : SEC weighs new regs around crypto and climate

Officials from the Securities and Exchange Commission discussed some of the proposed rules for digital assets like cryptocurrency and climate-related disclosures under development during a conference Monday. 

"I think it's important for people to remember that the lessons of traditional finance apply in crypto," said SEC commissioner Hester Peirce during the AICPA & CIMA's Conference on Current SEC and PCAOB developments. "If you have entities that look very much like traditional financial entities, centralized entities, there are certainly basic rules that have been learned for centuries around how you manage a business and make sure that you are taking your accounting for things properly. These are things that businesses should be doing in the crypto industry, but customers and counterparties to those businesses should also be making sure that the entities they are interacting with are living up to these standard best practices. That kind of internal discipline can be very helpful to make sure that the industry matures and remembers the lessons of counterparty risk, conflicts of interest and those kinds of things."

In the wake of recent bankruptcies at high-profile crypto companies like FTX and BlockFi, investors are asking for more information about their assets. Peirce noted that she is starting to see that happen with people demanding proof of reserves and asking questions about collateral and what's happening with money that they deposit.

"Those kinds of questions and that kind of skepticism is extremely helpful," she said. "Regulation will come in this space. I've been at the SEC since 2018 and for much of that time have been saying we really need to put our heads together with the broader market and think about what good regulation might look like in this space. We haven't really done that. We've really taken a much more enforcement-centric approach, which is necessary to go after bad actors, of which there are plenty in this space. But we could also be doing a better job to create the environment within which good actors could experiment and try out some uses for this technology, and I think if we had done that and if we do that in the future, we'll end up with a crypto industry that's a little less focused on trading and numbers going up, and more focused on thinking about what can this technology bring us in the future, how can it transform and make more efficient the processes that we see in the financial markets, and how can it more efficiently allow people to transfer value seamlessly, which is a really powerful concept and shouldn't get lost in all the bad events of recent months."

peirce-hester-sec.jpg

SEC commissioner Hester Peirce speaking at the AICPA & CIMA Conference on Current SEC and PCAOB Developments in Washington, D.C.

SEC chief accountant Paul Munter is hearing other demands from investors as well, particularly around more specific kinds of information about a company's financial statements.

"Investors are asking for more disaggregation of information on the income statement, more disaggregation in terms of segment reporting, and the like," said Munter. "The [Financial Accounting Standards Board] has a number of projects falling into a number of those categories: a project to provide for greater information about the income tax provisions. An exposure draft will be out early in the new year on that. They are working toward a proposal on disaggregation of components of the income statement, cost of revenues, selling expenses, for example. I think those are going to be very important proposals."

The SEC also has a proposal out on climate-related disclosures that has been attracting thousands of comments. It builds on the widely used framework from the Financial Stability Board's Taskforce on Climate-related Financial Disclosures, but goes much further. 

"Even when you look at something like TCFD, which many companies have been complying with in part, the question now is are you really going to be able to do this for real under an SEC regulatory obligation," said Peirce. "You won't be able to pick and choose what's in the regulation you're going to have to comply with, so it's a new day when you start building these things into regulations. Then we as regulators have to ask how evergreen are these rules going to be? I think if you look at the climate proposal, it's an extremely detailed regulatory proposal. There are lots of areas where very specific information is asked for. We're not talking only about the company, but all through the value chain of the company. Is that kind of disclosure, which is really going to dwarf a lot of the other disclosure, is that what we really need or is that something more pared back? I would say the pared-back approach is what we already have with our standards around disclosing material risks. For many companies, those may well involve climate risks, but for other companies, climate risks may not be the most important. So I think these are the kinds of issues we're wrestling with through the comment process. We've gotten lots of very helpful comments, very specific suggestions about how we can Boost the proposal, so we're looking at those."

Beyond the U.S.

On the international level, standards are also evolving. The International Accounting Standards Board has a long-running effort to align International Financial Reporting Standards with U.S. GAAP. While the two boards have diverged on a number of fronts in recent years, IASB chair Andreas Barckow addressed some of the issues on which the two boards have been working. 

"We have converged, or substantially converged, accounting standards on business combinations, consolidations, fair value measurement, leases, revenue recognition, segment reporting, to name but a few important ones," he said. "Of course, there are also some areas where the IASB and the FASB were not able to achieve full compatibility, notwithstanding greater directional alignment. Examples in this camp include our literature on financial instruments and insurance contracts."

He noted that the two boards had been discussing updating the goodwill impairment standards after doing a post-implementation review of IFRS 3, the IASB's standard on business combinations, and a similar review by FASB of its standard. "In that review, many stakeholders flagged to the IASB that the impairment-only model was not working as intended. The argument floated was the famous 'too little, too late,' said Barckow. "The FASB heard similar views in its review conducted a bit earlier. Having investigated the issue, we concluded that the current impairment-only model could not be substantially improved without introducing significantly more cost and complexity. Because of that, we tentatively decided to retain the current model, but proposed a comprehensive set of new targeted disclosures to significantly Boost the quality in reporting on business combinations, particularly in post-acquisition performance."

The IASB issued a discussion paper outlining its proposals in 2020 and received feedback over the next 18 months, including consultations with FASB, but decided against making changes to goodwill impairment. "In the end, the IASB concluded that there was not a compelling case for changing the current accounting model at this time," said Barckow. "Note that our task was not to opine on whether board members preferred the impairment-only approach or an amortization-based model, but whether we have been presented with sufficient evidence to change the existing requirements for all stakeholders. Without such evidence, the desire to stay converged with the FASB became an important factor in our decision-making."

Updating the U.S. profession

The American Institute of CPAs has been working to update the requirements of the CPA exam and curriculum through a joint effort with the National Association of State Boards of Accountancy. "We must make sure what we do is attractive and results in a highly competent workforce for the future," said AICPA chair Anoop Mehta. "That is also one of the reasons why our joint CPA Evolution initiative with the National Association of State Boards of Accountancy is so important. We are transforming the CPA licensure model to ensure the future of our profession and we're on track to launch a new, more relevant CPA exam in January of 2024. We're also reimagining management accounting through our registered apprenticeship program for finance business partners. This program gives college graduates an apprenticeship path to pursue the CGMA designation. The U.S. Department of Labor recognized us as the first program of its type in the nation for the accounting and finance profession. It will establish a pipeline of highly engaged candidates that allows employers to monitor and develop more skilled, diverse long-term employees."

Mon, 12 Dec 2022 09:41:00 -0600 en text/html https://www.accountingtoday.com/news/sec-weighs-new-regulations-around-crypto-and-climate
Killexams : Ten Questions To Ask Your Manager When Starting A New Job
Getty

When you land a new job, you’re done with your job search, but you’re not done with your work just yet. Of course, you’ll have the work of the new job. In addition, however, you have the work of getting up to speed in your new role. Your new employer hopefully has an onboarding plan in place to ramp you up to full productivity sooner than later. However, .

Here are 10 questions to ask your manager when starting a new job:

1 - What can I do to prepare before my first day?

Start your job even before you start. Contact your manager before your first day to ask how you can prepare. In case your new employer does have an onboarding plan, your manager can let you know what that is. If not, your manager can think of ideas of what you can do to help yourself. At the very least, your manager knows you’re a proactive employee who wants to be ready Day One.

2 - What should I read, who should I talk to and what training should I attend to get up to speed?

If your manager has no ideas, you can prompt them by asking for reading material, introductions to colleagues and training. If you ask this question in advance, your manager has a chance to make arrangements – send you material, schedule meetings, sign you up for training. If you ask this question on Day One, it gives your manager ideas for what you can do your first week.

3 - What are the priorities for: first day, first week, first month, first quarter?

Depending on how proactive your manager is, they may already have your assignments planned out. If not, asking for the priorities prompts them to dole out work for you and share the deadlines you should know about. Even if they don’t have your first quarter planned out, they might be able to deliver you an idea of what’s coming up. At the very least, they’ll see you’re thinking ahead.

4 - What meetings should be on my calendar?

Your manager may forget that there is a quarterly all-company meeting, or a bimonthly department meeting, or even a weekly check-in with them. Some managers are more prepared than others for absorbing new hires. New hires for a less prepared manager may hear about recurring meetings last-minute, even though they are planned well in advance. By asking upfront, you are ready whether your manager is or not.

5 - Who will I be working with? Who should I meet?

Ideally your manager has thought about all the key colleagues you’ll be interacting with and has a plan to introduce you and help you get acclimated to who does what. If not, this question will prompt them to make those introductions sooner than later.

6 - How frequently do you like to meet?

Some managers don’t have standing meetings with each person they manage. Some managers like to meet weekly; others may want to meet more or less frequently. .

7 - What kind of status update or reports do you want?

You want to be prepared for your manager check-ins. Or if there are no recurring meetings, you want to know the best way to communicate about your work. Again, don’t assume that this new manager wants the same level of detail or information format that your previous manager did. Confirm what they expect to see from you.

8 - What should I do when I have questions?

Years ago, when I was working in HR for a global media company, I hired a very talented junior marketer, who called me in a panic and fearing for her job. I was surprised that she wouldn’t be doing well since she was one of my top hires that year. According to her, her manager was ignoring her, and she felt uncomfortable asking him questions. I checked in with the manager, and he told a completely different story. He thought this new hire was amazing and felt she was coming along effortlessly because she never had any questions. He expected her to interrupt him in his office whenever she had questions, and she was waiting for more regular check-ins that he never scheduled with any of his team. Different expectations for communication led to completely different experiences. Luckily, they cleared the air, she got comfortable “barging in” (that’s how she characterized interrupting him), and he felt comfortable keeping his “open-door policy” (that’s how he characterized his no-meeting, ask anytime style).

9 - How does the feedback/evaluation process work?

While you’re confirming with your manager about how often you’ll meet, what kind of updates they want, and how best to communicate ad hoc (e.g., questions that arise on the fly), you also want to ask about the more formal evaluation process. Your HR manual may deliver information on the annual review process, but ask your manager to ensure they follow that procedure or do something different. If there is a company-wide review process, ask to see the feedback form. This way, you know well in advance how you’ll be evaluated.

10 - How am I doing? What is working well? What can I improve?

You don’t need to ask for feedback after the first day, but certainly you should ask within the first week, and you should ask more frequently in the beginning until you get confirmation from your manager that you’re on the right track. No news isn’t good news – it’s just no information, and when you’re new to a company, you need information so you can adapt to that company culture and make any changes to your work style and output sooner than later.

When you’re new to a job, it’s the best time to ask questions. Everyone around you expects you to have questions. Questions show interest and enthusiasm for the work. Your manager will be relieved that you are thinking about how to be more productive and successful on the job.

Thu, 23 May 2019 04:33:00 -0500 Caroline Ceniza-Levine en text/html https://www.forbes.com/sites/carolinecenizalevine/2019/05/23/ten-questions-to-ask-your-manager-when-starting-a-new-job/
Killexams : The Best Questions to Ask a Hiring Manager During an Interview

Photo: metamorworks (Shutterstock)

So you’ve aced the interview so far: You had the perfect anecdote for every question, you honestly but tactfully admitted your weaknesses, and you made the interviewer laugh. You’re ready to ride off into the sunset with this job, but then the interviewer gives you the floor to ask your own questions. What should you ask that’s going to make you look smart and knowledgeable, interesting and memorable?

While the questions you ask during an interview might not get you the job offer on a silver platter, they can definitely move the needle and leave your interviewer feeling more confident about potentially adding you to the team. This is a chance to show that you’re thinking carefully about the opportunity and set you apart from other candidates, as well as learn information that will actually help you decide if you want to join this company.

I’ve heard all kinds of advice about The Perfect Question to ask (“ask about success metrics so they know you’re driven;” “ask if there’s anything about you that they’re concerned about so they’ll just tell you all the stuff they liked about you, and you’ll trick them into having a positive association with you”), but ultimately we don’t need to waste time on Jedi mind tricks.

Throughout my time recruiting, I’ve encountered a handful of questions I got from candidates that I loved and often prompted me to write “asked great questions” in my notes. These are my favorite because they’re specific, reasonably uncommon, and they send positive signals about someone’s culture fit.

If it was your last week at [company], what’s one thing you would miss and one thing you wouldn’t miss?

This is a much more interesting way of asking “what’s your favorite thing about working here,” which I already have a go-to, honest-but-reasonably-sanitized answer for—but asking it this way puts my mind in a different place and encourages me to answer more honestly and off the cuff.

I first heard this question while working at a company I didn’t love—when the candidate asked this question, I accidentally answered honestly that I would miss the people but I wouldn’t miss the unrealistic pace of work and half-baked projects. Not my finest moment, but extremely useful intel for the candidate!

What steps is [company] taking towards diversity, equity, and inclusion?

A specific question about how a company is moving towards better DEI (or anything, really) is ten times more useful than a generic question of if a company cares about DEI. (“Yes, of course [company] cares about DEI! Next question.”) Most companies still have a long way to go to achieve true diversity, equity, and inclusion, but I think this question is a good opportunity to find out if there are genuine plans and steps being taken or if a team is just full of social justice-y platitudes.

How does [company] collect and act on feedback? Do you have an example?

A company’s willingness to take and act on feedback is a good clue about what the culture will be like. We’re looking for a culture where feedback is valued, gathered, and acted on consistently because it means that your voice and suggestions will likely be welcomed. Similar to the DEI question, we want to know how they collect feedback and not simply if they collect feedback. It might be through surveys, town halls, a suggestion box, one-on-ones—there are lots of potential good answers here so long as it’s not some generic hand-wave-y answer.

Tell me about the CEO at [company].

Even if you wouldn’t be interacting with the CEO every day, this is still the person who is going to make material decisions about the company and changes that will impact your day-to-day work and job security. This question gives you a good sense of how involved the CEO is in what’s actually happening at the company (does your interviewer have a story about interacting with them, or is it all just vague general statements?) and can also deliver you a sense of how much genuine employees like and trust them. If all anyone can say is that they’re a “genius,” run.

When was the last time you took vacation?

This is fun for me to answer and gives you some genuine data about whether people at this company are able to take advantage of paid time off. Anyone can say the words “we encourage people to take vacation,” but we want to actually know if they actually walk the walk. This is also a good option if you’re a little nervous, because now you can make small talk with your interviewer about their awesome recent time off.

You shouldn’t feel like you have to ask all these questions, and the right mix of questions for you is probably a combination of some like these and some more tactical questions about the job itself or next steps. Your perfect question is going to be different from my perfect question and will depend on what stage of the process you’re in, but this should deliver you a few options to choose from on your way to securing that job offer.

   

Sun, 04 Dec 2022 23:49:00 -0600 en text/html https://lifehacker.com/the-best-questions-to-ask-a-hiring-manager-during-an-in-1849826701
Killexams : AICPA & CIMA Launch ESG Fundamentals Certificate

NEW YORK--()--AICPA & CIMA, which together form the Association of International Certified Professional Accountants, are offering a new certificate that provides foundational knowledge on critical subjects related to environmental, social and governance (ESG) reporting and assurance. The growing demand for ESG data – driven by investors, lenders, customers and, increasingly, policymakers – makes this a high priority category for skills development within the accounting profession.

The Fundamentals of ESG Certificate is available globally and is appropriate for CPAs, management accountants such as CGMAs, and finance professionals looking to obtain a baseline knowledge of ESG topics. The 9-hour course offers a grounding in the fundamental concepts of and latest developments within the ESG field. Upon completion, certificate holders can display a digital badge in their online profiles.

“When we talk about preparing the accounting profession for tomorrow, ESG is a core component,” said Susan S. Coffey, CPA, CGMA, AICPA & CIMA’s CEO of public accounting. “Business reporting and the underlying concepts of enterprise value are evolving rapidly, and no group is more essential to instilling trust and integrity into that process than accountants. Our obligation as a profession is to make sure we develop the necessary skills and expertise to lead the integration of ESG into the organization and deliver on high-quality reporting and assurance of ESG information.”

AICPA & CIMA are developing a detailed learning roadmap for ESG. As the first step on that journey, the Fundamentals of ESG Certificate program will provide course takers with the ability to:

  • Identify the key aspects in each area of Environment, Social and Governance
  • Recognize the expectations of investors and the impact on business
  • Assess the responsibility of businesses for key ESG issues
  • Recognize the business case for implementing sustainable practices
  • Identify the role of the accounting and auditing profession in sustainability
  • Recognize the current sustainability reporting frameworks and reporting requirements

Pricing and further details of the program are available on the certificate home page. For an array of other resources on sustainability and ESG, please visit aicpa.org/esg.

About the Association of International Certified Professional Accountants, and AICPA & CIMA

The Association of International Certified Professional Accountants (the Association), representing AICPA & CIMA, advances the global accounting and finance profession through its work on behalf of 689,000 AICPA and CIMA members, students and engaged professionals in 196 countries and territories. Together, we are the worldwide leader on public and management accounting issues through advocacy, support for the CPA license and specialized credentials, professional education and thought leadership. We build trust by empowering our members and engaged professionals with the knowledge and opportunities to be leaders in broadening prosperity for a more inclusive, sustainable and resilient future.

The American Institute of CPAs (AICPA), the world’s largest member association representing the CPA profession, sets ethical standards for its members and U.S. auditing standards for private companies, not-for-profit organizations, and federal, state and local governments. It also develops and grades the Uniform CPA Examination and builds the pipeline of future talent for the public accounting profession.

The Chartered Institute of Management Accountants (CIMA) is the world’s leading and largest professional body of management accountants. CIMA works closely with employers and sponsors leading-edge research, constantly updating its professional qualification and professional experience requirements to ensure it remains the employer’s choice when recruiting financially trained business leaders.

Wed, 09 Nov 2022 23:35:00 -0600 en text/html https://www.businesswire.com/news/home/20221110005516/en/AICPA-CIMA-Launch-ESG-Fundamentals-Certificate
Killexams : Most U.S. Business Executives Say Economy is Already in Recession or Will Be Before 2023, AICPA & CIMA Survey Finds

NEW YORK--(BUSINESS WIRE)--Dec 1, 2022--

Some 51% of business executives say the U.S. economy is either already in recession or will be by the new year, according to the fourth-quarter AICPA & CIMA Economic Outlook Survey. The survey polls chief executive officers, chief financial officers, controllers and other certified public accountants in U.S. companies who hold executive and senior management accounting roles.

Only 12% of business executives expressed optimism in the U.S. economy over the next 12 months, the lowest level since the throes of the Great Recession in early 2009. That compares to 18% last quarter and 41% a year ago. Inflation, rising interest rates and high energy costs were cited as key reasons for pessimism in the outlook.

One major overhang for finance teams in recent quarters is uncertainty. One-in-four survey takers say their organizations have increased their rounds of forecasting compared to what they were doing during the pandemic economy. Roughly another third say they are continuing a stepped-up level of forecasting from that time.

Beyond the frequency of forecasting, more than one-in-four business executives say forecasting has become significantly more complex over the past year, with another 37% saying it became slightly more complex. Key factors are uncertainty surrounding pricing issues, supply chain reliability, labor costs and shifting consumer demand.

“We saw record increases in the frequency of forecasting and projections during the pandemic and that trend is clearly continuing amid uncertainty over inflation, supply chain integrity and recession risk,” said Tom Hood, CPA, CITP, CGMA, the AICPA & CIMA’s executive vice president for business engagement and growth. “We expect this pace to stay strong as companies work on their cash flow through the next few quarters.”

Key pressure points for CFOs as they grapple with heavier workloads, Hood noted, are finance team staffing and digital transformation of finance work streams.

The AICPA survey is a forward-looking indicator that tracks hiring and business-related expectations for the next 12 months. In comparison, the U.S. Department of Labor’s November employment report, scheduled for release tomorrow, looks back on the previous month’s hiring trends.

Other key findings of the survey:

  • On hiring, 34% of business executives said their organizations are looking to fill roles immediately, the same as last quarter, while another 17% said they had too few employees but are hesitant to hire. Eight percent said they had too many employees, an uptick from five percent last quarter.
  • Profit expectations for the next 12 months dipped into negative territory (-0.2% decline), down from zero anticipated growth last quarter. Revenue growth projections also fell from 2.6% to 2.1%, quarter over quarter.
  • Business executives’ optimism about their own organizations’ prospects over the next 12 months dropped another six points from 41% to only 35%
  • Forty-five percent of business executives said their companies had increased their cash position in the past 12 months, with 14% saying they had raised cash on hand substantially.
  • U.S. business executives’ outlook on the global economy over the next 12 months also fell, from nine percent last quarter to seven percent.
  • Inflation was the top concern of business executives for the fifth straight quarter. Other top challenges included “Employee and Benefit Costs” and “Availability of Skilled Personnel.”
  • The percentage of business executives who said their companies plan to expand fell three points from 49% to 47%, quarter over quarter.

Methodology

The fourth-quarter AICPA & CIMA Economic Outlook Survey was conducted from Oct. 25 to Nov. 17, 2022, and included 551 qualified responses from CPAs who hold leadership positions, such as chief financial officer or controller, in their companies. The overall margin of error is less than 3 percentage points. A copy of the report can be found on aicpa.org.

About the Association of International Certified Professional Accountants, and AICPA & CIMA

The Association of International Certified Professional Accountants (the Association), representing AICPA & CIMA, advances the global accounting and finance profession through its work on behalf of 689,000 AICPA and CIMA members, students and engaged professionals in 196 countries and territories. Together, we are the worldwide leader on public and management accounting issues through advocacy, support for the CPA license and specialized credentials, professional education and thought leadership. We build trust by empowering our members and engaged professionals with the knowledge and opportunities to be leaders in broadening prosperity for a more inclusive, sustainable and resilient future.

The American Institute of CPAs (AICPA), the world’s largest member association representing the CPA profession, sets ethical standards for its members and U.S. auditing standards for private companies, not-for-profit organizations, and federal, state and local governments. It also develops and grades the Uniform CPA Examination and builds the pipeline of future talent for the public accounting profession.

The Chartered Institute of Management Accountants (CIMA) is the world’s leading and largest professional body of management accountants. CIMA works closely with employers and sponsors leading-edge research, constantly updating its professional qualification and professional experience requirements to ensure it remains the employer’s choice when recruiting financially trained business leaders.

View source version on businesswire.com:https://www.businesswire.com/news/home/20221130006227/en/

CONTACT: Jeff May

212.596.6122

jeffrey.may@aicpa-cima.com

KEYWORD: NEW YORK UNITED STATES NORTH AMERICA

INDUSTRY KEYWORD: PROFESSIONAL SERVICES OTHER PROFESSIONAL SERVICES DATA ANALYTICS FINANCE CONSULTING BANKING ACCOUNTING

SOURCE: American Institute of CPAs (AICPA) and Chartered Institute of Management Accountants (CIMA)

Copyright Business Wire 2022.

PUB: 12/01/2022 07:28 AM/DISC: 12/01/2022 07:28 AM

http://www.businesswire.com/news/home/20221130006227/en

Wed, 30 Nov 2022 22:46:00 -0600 en text/html https://www.joplinglobe.com/region/national_business/most-u-s-business-executives-say-economy-is-already-in-recession-or-will-be-before/article_a06a05fc-6dc4-531e-a20d-5735503a24f1.html
Killexams : 100+ Fascinating Questions That Don't Have Answers

It’s human nature to be curious, and people have an undying desire to answer every question that comes to mind.

With advances in technology and the connectivity of the internet, questions that might have gone unanswered for eternity have come to a conclusive resolution.

However, even with all of the information at our disposal, there are some questions that simply do not have answers.

RELATED: 100 Deep Questions To Get To Know Yourself Much Better

100+ Questions That Don’t Have Answers

There are many questions that have gone unanswered forever and will most likely continue to cause confusion in the minds of those who just need to know. And that list of unanswerable questions is huge.

Some of the questions that plague us are about the concept of time, science, or philosophy. Others are random, weird, or funny and are centered around curiosity, not a bonafide need.

Life’s Biggest Unanswerable Questions

Below is a list of thought-provoking questions that may leave you baffled, send you out in search of real answers, or make you double over in laughter.

1. If God made everything, who made God?

2. Do ghosts exist and, if so, how do we know?

3. How did life first start?

4. Is there anything that can travel faster than light?

5. How did we first determine there was a consciousness and a subconsciousness?

6. Do beings on other planets consider us aliens?

7. If everyone has their truth, how do we know what the real truth is?

8. Why are cars built to go faster than the speed limits?

9. What came first, the sun or the Earth?

10. How far east can you travel before you start traveling west?

Most Confusing Unanswerable Questions

This next set of questions can take you down an endless trail of confusion, thinking and rethinking your answers. In the end, you'll have to accept you simply don't know.

11. Was math invented by humans or simply discovered?

12. When you forget a thought, where does it go?

13. What makes you uniquely you?

14. If rules are meant to be broken, why make them in the first place?

15. What do people who have been deaf since birth hear when they think?

16. What do blind people see when they dream?

17. If you try to lose on purpose, but accidentally win, did you win or lose?

18. If you are expecting the unexpected, isn’t the unexpected now expected?

19. When your soul leaves your body, does it look like you?

20. If Adam and Eve were the first and only people, aren’t we all related?

21. If you enjoyed wasting time, were you really wasting time?

22. Who was the first teacher’s teacher?

23. When you wait for your waiter to come take your order, aren’t you now the “waiter”?

24. What exactly was the first person to milk a cow really trying to do?

25. What is the exact definition of perfect health?

26. Do animals have a subconscious?

27. Will reincarnation ever be possible, or does it already exist?

28. Do you really need a license for a self-driving vehicle?

29. Is it possible to know it all?

30. Can technology be used to control our emotions?

RELATED: 320 Would You Rather Questions For The Best Game Night Ever

Unanswerable Questions About the Concept of Time

Time is a big topic. Because we use it to decide when birthdays, holidays, and other special occasions occur, there tend to be many unanswered questions about the concept.

31. When did time first begin?

32. Is there a reason you are here at this point in your life?

33. Does time end at some point?

34. Will time travel ever be possible?

35. Why do we keep time?

36. Who decided age is based on rotations around the sun?

37. If the early bird gets the worm, why do they tell you that good things come to those who wait?

38. Who created the first calendar and how’d they know where to start?

39. How do we know the future is not actually the past and vice versa?

40. Will there come a time when people will live forever?

41. Will people still drive in 20 years?

42. Does time always move forward?

43. Are past, present, and future real?

44. Is time infinite or will it one day run out?

45. Does time really exist or is it a shared mental construct?

Scientific Unanswerable Questions

Science has resolved a lot of questions for humankind over time. Still, there are many curiosities for which there are still no answers.

46. Is the Earth alive?

47. Where does the universe begin and end?

48. If you drill a hole through the middle of the earth and leap through, are you falling or floating?

49. Were there people that existed before the universe?

50. If everyone on Earth leapt into the ocean at once, would we flood the world?

51. Do caterpillars know they will morph into butterflies or do they just like cocoons?

52. If we evolved from monkeys, why are there still monkeys running around?

53. Who decided February should have 28/29 days while all the rest had 30/31?

54. Will a journey to the center of the earth ever really be possible?

55. Will we ever find a cure for cancer?

56. How long before people can opt to clone themselves?

57. Is there life on other planets?

58. Will we one day be able to back our brains up on storage devices?

59. If a human being is genetically enhanced, are they still human?

Funny Unanswerable Questions

The questions in the section won't necessarily change our lives if answered, but will definitely garner a chuckle or two.

60. Why do people bake cookies but cook bacon?

61. At what age does old age begin?

62. How do you know your life isn’t just one crazy hallucination?

63. If you hit yourself and it hurts, are you weak or are you strong?

64. If something is described as “indescribable,” hasn’t it just been described?

65. How would you look up the word “dictionary” in the dictionary?

66. How far up do bald people go when washing their faces?

67. Why do people say “slept like a baby” when babies wake up throughout the night?

68. If a cyclops closes its eye, is it winking or blinking?

69. Are eyebrows facial hair?

70. Can you talk down to a person taller than you?

71. Are prisons equipped with emergency exits?

72. If you dive into the fountain of youth but can’t swim and drown, will you still live forever?

73. If Cinderella fit the lost slipper perfectly, how did she lose it in the first place?

74. If a word is misspelled in the dictionary, how do we find it?

RELATED: 7 Hard Questions You Must Ask Before You'll Have The Life You Want

Random Unanswerable Questions

Do you know someone who randomly asks questions that make you wonder how they got there? Well, there are some things they might have tossed around in their strange minds.

75. What are dreams made of?

76. How long will people remember you once you die?

77. Why set goals if everyone is eventually just going to die?

78. Are soulmates really a thing or do two people just like each other a lot?

79. Why do we have belly buttons for our entire lives?

80. What do they call French kissing in France?

81. What is the wealth and fame threshold for being “assassinated” and not “murdered”?

82. Do dentists go to other dentists?

83. If R-rated movies are for adults, why do children act in them?

84. Are braces removed when someone dies?

85. Since tomatoes are a fruit, should ketchup be considered a smoothie?

86. Does hating hateful people make you a hateful person?

87. If the number 2 pencil is most widely used, why is it not number 1?

88. If people forget about you after you die, did you really ever exist?

89. Do we all hear sounds the same?

Philosophical Unanswerable Questions

Many thinkers have attempted to provide responses to philosophical questions. But there are some that might forever plague us.

90. Are we actually free-willed or are our actions predetermined by destiny?

91. What happens after you die?

92. Is it really possible to be objective?

93. What is the purpose of human beings?

94. What is God?

94. What is the Devil?

96. Who decided what was right and what was wrong?

97. If killing is so wrong, what makes us kill people who kill other people?

98. Was there a time when nothing existed?

99. Is karma real or are we just making it up so people will be kind?

Weird Unanswerable Questions

Some questions can only be described as "weird." Sure, we might want to know, but is it really necessary?

100. Which came first, the fruit called “orange” or the color?

101. Are we really living or are we actually dying slowly?

102. At what point does it go from partly sunny to partly cloudy?

103. Why does glue not stick to the inside of the bottle?

104. In the word “scent” which letter is silent: the "s" or the "c"?

105. What is the color of a mirror?

106. If it loses its wings, is it still a “fly”?

107. Why does a “cold” make your body temperature hot with fever?

108. If you drop soap on the floor, is the floor now clean or is the soap now dirty?

109. How do we know when it’s “all said and done”?

110. What came first, the chicken or the egg?

RELATED: 7 Seriously Disturbing Thoughts Even 'Normal' People Have

NyRee Ausler is a writer from Seattle, Washington, and author of seven books. She covers lifestyle and entertainment and news, as well as navigating the workplace and social issues.

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Fri, 02 Dec 2022 10:00:00 -0600 en text/html https://www.yourtango.com/self/questions-that-dont-have-answers
Killexams : Are Your Customer Relationship Management Techniques Up to Par? Ask Yourself These 3 Questions

Opinions expressed by Entrepreneur contributors are their own.

We hear it all the time: Businesses are more digital than ever before, and this continues to affect almost every aspect of how things are run within a company. But even in a "post"-Covid-19 world, what is something we will (hopefully) never replace with digital? Human interaction.

Connecting with others remains crucial to pretty much any successful relationship, business or otherwise. Strong customer relationships are the crux of just about every business out there — that one-on-one relationship helps them to know what their customer needs and anticipate problems before they arise. It's one of the only things that really separates a company from its competitors, especially as new ones seem to pop up every day.

So what techniques do businesses need to be implementing so that they continue to foster personalized relationships in the midst of all things digital? Here are three questions every business owner should be asking themselves.

Related: The 7 Stages Of Customer Relationship Management

Question #1: Do we have a single, comprehensive view of our customer data, interactions and information that is shared across the entire company?

To begin, you need to assess where your company is at when it comes to having a single view of the customer and their journey with your organization. All internal teams that ladder into each customer relationship should have information that is in real-time. You need to not only know which products they are using but also any problems they've had, what their ultimate goals are for their organizations and their communication preferences — anything and everything. Further, once you have all of that information available to you, everyone needs to access it; your sales, marketing, customer support and operations folks all need access to the same set of data.

Recently, we surveyed 500 B2B sales, marketing, customer success and operations professionals from mid-market organizations to find out how teams are leveraging CRM for a better customer experience. When asked what their strategic priorities were for the year ahead, only 17% cited aligned departments as a top priority, yet 55% cited improving the customer experience.

What many don't realize is you simply cannot have one without the other. Real-time feedback and aligning your business's data and departments have a direct effect on customer experience and of those surveyed, the businesses that reported the best customer service were 2.5 times more likely to report significant revenue growth. Simply put, a focus on customer experience makes a huge difference.

Related: Customer Relationship Management: It's More Than Just Conversions

Question #2: How can we go deeper with our personalization tactics?

Once you've got your data from real-time feedback that has been shared across all internal departments, you're ready to get personal. And in case you're not caught up, personalization in sales and marketing today has gone way beyond using a customer's first name in an email campaign.

Personalized interactions and service will allow for those exceptional one-on-one relationships mentioned above. How can you possibly serve your customers with exceptional service if you are not addressing their very individualized wants and needs? You need to know what their pain points are, what their successes are and what they need most in order to make things happen.

In short, do your research, then craft your personalized outreach. Note: There is no shortcut here. The calories you burn doing research or merging data will result in better outcomes.

Further, personalization can help mitigate any tone-deaf missteps in communication. If a customer is having an issue with something, the last thing you want is your marketing team sending them an email with an offer or an upsell. Plus, you should always be procuring and incorporating as much direct customer feedback as you can — field surveys, post questions and polls on social media and ask direct questions. One tactic is to have your customer service team host quarterly business reviews with customers. A 30-minute meeting once per quarter can mitigate issues before they snowball, while also looking for upsell opportunities. Once you get the answers, as mentioned earlier, that data should get shared across internal departments so your employees can continue making personal interactions.

Related: Staying Ahead of the Curve: How the Customer Experience Is Evolving

Question #3: Are we taking every opportunity to have a human touch?

When we do have a chance to share our human sides, we should excel at it.

Virtual backgrounds were all the rage early on in video conferencing because they presented a neat, homogenized view of every caller. Guess what? That's boring, and it could be a missed opportunity for a better, deeper connection. Let your clients see your real background. Is that a guitar? A piece of art you admire? A plant that you are tending to or a book you're reading?

How can we use these cues to start real conversations and connect as humans? While there were likely some exceptions early on in the pandemic when people rushed home to haphazard and makeshift workspaces, today's remote worker will likely have a space that reflects his/her personality and can add value to an interaction.

Another place to be more human is LinkedIn. If I'm going to do business with you and I visit your LinkedIn profile, what will I see? A laundry list of your qualifications is good, but I'd love a short story as to why you chose this field, what successes you have had and where your passion lies. Don't miss out on these chances to inject humanity into the digital world.

Related: How to Create Authentic Relationships and Build Customer Trust

Moving forward

By implementing these tactics within your organization, you will be better poised to foster successful customer relationships as things continue to move more and more towards digital, because let's not forget what's most important: human interaction.

Wed, 07 Dec 2022 10:21:00 -0600 Chip House en text/html https://www.entrepreneur.com/growing-a-business/are-you-treating-customers-right-ask-yourself-these/438226
Killexams : AICPA & CIMA offer ESG certificate program

The Association of International Certified Professional Accountants, representing the American Institute of CPAs and the Chartered Institute of Management Accountants, rolled out an environmental, social and governance training program for accountants Thursday.

The Fundamentals of ESG Certificate is available worldwide and is aimed at CPAs, management accountants such as CGMAs, and finance professionals who want to acquire a baseline knowledge of ESG topics. The nine-hour course covers the fundamental concepts of the ESG field and recent developments. Once they complete the training, certificate holders can display a digital badge in their online profiles. 

The introduction of the ESG certificate program comes as the United Nations is holding its COP27 climate change conference in Egypt, where delegates are meeting to discuss ways to keep the planet from warming as the frequency of natural disasters such as hurricanes, tornadoes, wildfires and droughts seems to be accelerating along with rising temperatures and sea levels. Accountants have been drawn into the sustainability effort through the increasing popularity of ESG investment funds, and growing demands for companies to account for their efforts at reducing emissions and using more renewable energy. 

"When we talk about preparing the accounting profession for tomorrow, ESG is a core component," said Susan S. Coffey, AICPA & CIMA's CEO of public accounting, in a news release. "Business reporting and the underlying concepts of enterprise value are evolving rapidly, and no group is more essential to instilling trust and integrity into that process than accountants. Our obligation as a profession is to make sure we develop the necessary skills and expertise to lead the integration of ESG into the organization and deliver on high-quality reporting and assurance of ESG information."  

AICPA & CIMA are planning further training on ESG. For a start, the Fundamentals of ESG Certificate program will provide course takers with the ability to identify key aspects of ESG; recognize the expectations of investors and the impact on business; assess the responsibility of businesses for key ESG issues; recognize the business case for implementing sustainable practices; identify the role of the accounting and auditing profession in sustainability; and recognize the current sustainability reporting frameworks and reporting requirements.

Thu, 10 Nov 2022 03:44:00 -0600 en text/html https://www.accountingtoday.com/news/aicpa-cima-offer-esg-certificate-program
Killexams : Wedbush Securities Launches New Institutional Consulting Practice With the Hire of Thomas J. Schatzman, CIMA®

LOS ANGELES--(BUSINESS WIRE)--Dec 7, 2022--

Wedbush Securities, one of the nation’s leading diversified independent financial services providers, announces the launch of its new Institutional Consulting practice with the hire of Thomas J. Schatzman, CIMA ® as Managing Director and Head of Institutional Consulting. Thomas’ career in Institutional Consulting is focused on Taft-Hartley, non-profit organizations and corporate pension plan clients. Thomas is based in the Philadelphia area of Pennsylvania.

This press release features multimedia. View the full release here: https://www.businesswire.com/news/home/20221201005196/en/

Thomas J. Schatzman, Managing Director, Head of Institutional Consulting (Photo: Business Wire)

Thomas has dedicated his 35-plus year career in finance to delivering specialized investment policy development, investment manager selection, asset allocation, asset-liability analyses, and fee reduction while working in a fiduciary capacity. He has been widely recognized by Barron’s as one of its Top 50 Institutional Consultants (2015-2021), and its #1 consulting team in the state of Pennsylvania (2021). Prior to joining Wedbush, Thomas served as Institutional Consulting Director at Graystone Consulting, a Morgan Stanley business, with total assets in excess of $20 Billion.

“It is an incredible opportunity to launch a new institutional consulting practice at Wedbush Securities,” stated Thomas J. Schatzman. “The firm’s capabilities and value proposition as an independent broker dealer are the reasons I am here and I look forward to growing the practice in the coming months and years.”

EVP and Head of Wealth Management Chris Mone adds, “The position and experience that Thomas brings ushers in an expansion of Wedbush Securities to the Institutional Consulting space, and represents a major step forward in our vision for the firm and our commitment to serving our clients as thoroughly as possible.”

Thomas earned his Bachelor’s degree in Economics and his MBA in Finance & Investments from George Washington University. He also holds the Certified Investment Management Analysts designation sponsored by the Wharton School at University of Pennsylvania, and completed the Strategic Management program at Harvard Business School.

About Wedbush Securities

Wedbush Securities is the largest subsidiary of Wedbush Financial Services. Since its founding in 1955, Wedbush has been a leader in the financial services industry, providing our clients, both private and institutional, with a wide range of securities brokerage, wealth management, and investment banking services. Headquartered in Los Angeles, California with 100 registered offices and nearly 900 colleagues, the firm focuses on client service and financial safety, innovation, and the utilization of advanced technology.

View source version on businesswire.com:https://www.businesswire.com/news/home/20221201005196/en/

CONTACT: Press Contact: Natalie A. Svider

213-688-8057

publicrelations@wedbush.com

KEYWORD: UNITED STATES NORTH AMERICA CALIFORNIA

INDUSTRY KEYWORD: CONSULTING PROFESSIONAL SERVICES FINANCE

SOURCE: Wedbush Securities

Copyright Business Wire 2022.

PUB: 12/07/2022 08:47 AM/DISC: 12/07/2022 08:48 AM

http://www.businesswire.com/news/home/20221201005196/en

Copyright Business Wire 2022.

Wed, 07 Dec 2022 00:07:00 -0600 en text/html https://www.joplinglobe.com/region/national_business/wedbush-securities-launches-new-institutional-consulting-practice-with-the-hire-of-thomas-j-schatzman-cima/article_7d689496-167e-5c19-afe7-46450c676298.html
Killexams : CIMA Art Mela is back with artworks by over 65 artists across India

Want to buy an original artwork but don’t know where to start? Want a Paresh Maity or a Jogen Chowdhury for your collection but are afraid to ask for the price? Good news is that CIMA Art Mela is back and has artworks from over 65 artists across the country, both senior and young, for you to choose from.

How it began

India’s largest affordable art fair, organised annually by CIMA at its gallery on the last weekend of November, is a calendar event for art lovers in Kolkata. The salon-style exhibition, where you can walk in, browse, buy art and take it home, has been so successful that it has expanded to Delhi and Mumbai as well.   

Art Mela started in 2008 in an effort to make art accessible to art lovers in terms of cost without compromising quality and creating a new art collectorship in India. “The problem in India was that art was entering the living rooms of the wealthy and the rich boardrooms but an average lover of art was being deprived of it because the prices were escalating,” said Rakhi Sarkar, director, CIMA. 

After a discussion with senior artists in Kolkata and across the country and inspired by the mela concept introduced by Rabindranath Tagore, CIMA organised the first Art Mela with artworks given by a handful of senior and young artists to be sold at a considered rate, much lower than the market price.

“This offered a tremendous opportunity for young collectors to come and buy art,” said Sarkar.

The response

The first Art Mela was a tremendous success with people lining up at the gates of CIMA Gallery as early as 5am. There were retired people who dipped into their pension to buy a Ganesh Pyne. There were people from the outskirts of Kolkata who made a day trip to buy art. There were young professionals who were buying art for the first time. 

“It made us commit to make the Art Mela an annual affair and to expand its scope to include artists across India,” said Sarkar.

CIMA took the Art Mela to Delhi and Mumbai as well and it took the art cognoscenti by storm. The artworks, today, are also available online at the CIMA website for all those outside the city as well.  

The audience

Art Mela is a treasure trove for seasoned collectors as well as first-time art buyers with prices starting from as low as Rs 5,000 and not exceeding Rs 1.5 lakh. Art Mela provides a platform where one can get a Paresh Maiti, a Lalu Prasad Shaw, a Jogen Chowdhury or a Ramananda Bandyopadhyay off one wall and artworks by young artists off the next. 

From oils to watercolours, graphics to sculptures, Art Mela offers a variety of mediums to choose from, either to start a collection or add to an existing one. 

“When you are buying art for the first time and you don’t know too much about the artworld you can be a little reticent. What Art Mela does is deliver them confidence by screening the artists on display, whether one is buying an artwork for Rs 5,000 or for Rs 1 lakh,” said Sarkar about why Art Mela is perfect for a first-time art buyer. 

Most of the artworks are also fun and playful so for first timers they are not something very impervious or difficult to comprehend and therefore intimidating.

Art Mela also gives buyers the opportunity to acquire experimental and unusual works by known artists. So, one can pick up a sketch by a well-known sculptor or a pen-and-ink from a known watercolourist. “Art Mela provides senior artists the opportunity to experiment with media and style. Ganesh Pyne used to paint shoras (terracotta plates) for the Art Mela, which was not something he usually did,” said Sarkar. 

The Art Mela USP

When one is buying artworks from Art Mela they can be sure about the authenticity and the quality, even if it is not from well-known artists, because all the artists on display have been rigorously screened. 

“We try to be as transparent and objective as we can. The prices are all stipulated so there is no underselling or overselling. This way artists know what their artworks are going at and people who are buying feel reassured because the prices are all declared,” added Sarkar.

The collection

Art Mela this year promises more variety in terms of styles, mediums and prices with artworks from not just the regular Art Mela artists, both senior and young, but also CIMA Award winners and finalists from across India. 

Artists who have given artworks to Art Mela this year include Jogen Chowdhury, Ramananda Bandyopadhyay, Lalu Prasad Shaw, Sanat Kar, Madhvi Parekh, Paresh Maity, Samir Aich, Subrata Gangopadhyay, Bimal Kundu, Jayasri Burman, Rm. Palaniappan, Ashoke Mullick, Atin Basak, Shyamal Roy, Sunirmal Maiti, Satyajit Roy, Shakila, Chandrima Roy, Dolanchanpa Ganguly, Sandip Roy, Partha Dasgupta, Gourishankar Soni, Baiju Parthan, Sonal Varshneya, Asim Pal, Sougata Das, Partha Pratim Deb, Partha Dutta, Dipankar Chowdhury, Swarna Chitrakar, Anwar Chitrakar, Chandan Panda, Shrevasi Chatterjee, Ramendranath Kastha, Swapnesh Vaigankar, Sankar Das, Rajashree Nayak, Sukanta Adhikari, Sadikul Islam, Amit Saha, Prashant Patil, Jagieet Kumar Rai, Manish Moitra, Sanjay Kashinath Sable, Santanu Roy, Suman Kabiraj, Mainaz Bano, Yashpal Singh and Vogesh P Naik.

Save the date

Art Mela 2022 will be held from November 25-27, 11am to 8pm, at CIMA Gallery (43, Ashutosh Chowdhury Avenue, Sunny Towers, 2nd Floor, Kolkata - 700019)

Thu, 24 Nov 2022 03:54:00 -0600 text/html https://www.telegraphindia.com/my-kolkata/events/cima-art-mela-with-affordable-artworks-by-over-65-artists-across-india-will-be-held-from-november-25-27-at-cima-gallery-in-kolkata/cid/1900043
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