P090417
初級普通話課程Programme Code: 目標培訓學員普通話語音基礎,及掌握日常生活及工作常用之會話能力。對象適合沒有普通話基礎,或希望打好普通話基礎的人士。日期2009 年4 月17 日至6 月5 日(逢星期五) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -10:00 p.m.) 課程時數/專業進修小時7 堂, 共18 小時導師楷博語言培訓之經驗導師教材《初 ...
BMW_Corporate Programme til Dec 2023
企業計劃企業會員優惠獎賞香港會計師公掃瞄或按下以了解及訂閱專屬優惠資訊陳列室及銷售查詢: 香港島-灣仔九龍-土瓜灣新界-荃灣電郵地址請與您的BMWBMW 銷售專員聯絡。須受相關服務之條款及細則約束。中英文本如有歧異須受相關服務之條款及細則約束。中英文本如有歧異須受相關服務之條款及細則約束。中英文本如有歧異須受相關服務之條款及細則約束。中英文本如有歧異, 一概以英文本為準。企業計劃專享 指定車系推廣 ...
Vogue Laundry_pick up service
Terms & Conditions: Minimum net spending is 150. This service is not applicable for express service, monthly package and other promotion offers. Earn Asia Miles when you meet minimum net spending ...
Shell_application form
DIRECT DEBIT AUTHORIZATION Please complete and return this form to your ban ker. 請依次填寫並將此授權書交給貴戶之往來銀行0 2 6 7 1 4 0 0 0 1 0 5 6 7 債務人參考(必填之欄-請參閱下列附註各點) 123...456... Acount No. to be Credited 收款賬戶號碼Tak ...
Shell_application form_old
DIRECT DEBIT AUTHORIZATION Please complete and return this form to your ban ker. 請依次填寫並將此授權書交給貴戶之往來銀行0 2 6 7 1 4 0 0 0 1 0 5 6 7 債務人參考(必填之欄-請參閱下列附註各點) 123...456... Acount No. to be Credited 收款賬戶號碼Tak ...
Janet_2 SSG Analysing Financial 2015 (L2)
Janet_2 SSG Analysing Financial 2015 (L2) Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. FINANCIAL RATIO ANALYSIS AND BUDGET PREPARATION Janet Kwan, Senior Lecturer H ...
Janet_2 SSG Analysing Financial 2015 (L2)_1
Janet_2 SSG Analysing Financial 2015 (L2)_1 Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. FINANCIAL RATIO ANALYSIS AND BUDGET PREPARATION Janet Kwan, Senior Lecturer ...
HKICPA enrolment form
20% Discount offered to HKICPA members in 2014 Fall Enrolment Form HKICPA 會員尊享2014 年秋季課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses in performing arts. HKAPA EXCEL courses are all listed on http:/ ...
EXCEL enrolment form (Spring)
EXCEL enrolment form (Spring) 20% Discount offered to HKICPA members in 2014 Spring (Jan-June) Enrolment Form HKICPA 會員尊享2015 年春季課程(一月至六月) 八折優惠報名表Welcome to HKAPA EXCEL part-time courses in performing ...
HKICPA enrolment form (Jul 2015 - Jun 2016)
HKICPA enrolment form (Jul 2015 - Jun 2016) 20% Discount offered to HKICPA members in 2015 July – 2016 June Enrolment Form HKICPA 會員享有2015年七月-2016年六月課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses i ...
HKICPA enrolment form (Sep 2016-Sep 2017)
HKICPA enrolment form (Sep 2016-Sep 2017) 20% Discount offered to HKICPA members in 2016 Sep – 2017 Sep Enrolment Form HKICPA 會員享有2016年九月-2017年九月課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses in pe ...
Vogue Laundry HKICPA EFlyer 2023 CHIENG
Upon presenting your HKICPA member card to VOGUE LAUNDRY, you will enjoy : Terms & Conditions Present HKICPA member card to enjoy the offer I Full payment in advance I This offer cannot be used in ...
Vogue Laundry HKICPA EFlyer 2024 CHIENG
Upon presenting your HKICPA member card to VOGUE LAUNDRY, you will enjoy : Terms & Conditions Present HKICPA member card to enjoy the offer I Full payment in advance I This offer cannot be used in ...
Mem-1307_Issue 3
Dear MBIG Member, In this issue of the MBIG Circular, we have: PRC Business Practices and Management Course (Guangzhou, 30 August – 1 September 2013) [NEW] MBIG Lunch Seminar on "Analysis of th ...
eapp-oct-dec2012
Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay, Hong Kong. F ...
consultancy-feb-may
Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or s ...
making-consultancy-jan-apr
Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIA ...
Peninsula 2024 Mooncake Flyer
THE PENINSULA MID-AUTUMN MOONCAKES 2024 半島酒店中秋月餅系列2024PREFERRED CORPORATE PARTNER ONLY精選客戶尊享Mini Egg Custard Mooncake – 4 pieces迷你奶黃月餅四個Retail Price 零售價: HK 268 港元Dimension 尺寸: 16.1 (L) x 16.1 (W) x 4 ...
taxlink6
Issue 6. Dec 2010 The Institute’s Taxation Interest Group (TIG) is a forum for CPAs to discuss matters of common interest in the field of Hong Kong and cross-border taxation and for professional devel ...
Global Call_CPA membership offer Jul 2021_updated
Sim Qty 4G Monthly Plan Local Data Asian Data Local, China, Macau South Korea, Singapore, Thailand Airtime (thereafter) Contract Month 1 sim 138 3GB 2 3GB 2000 24 1-3 sim Sharing 198 7GB 2 3GB 3000 24 ...
newbooks-may
1 New Books in Library (May 2010) Auditing and Assurance Title /Author: Auditing : [a business risk approach] /Audrey A. Grambling, Larry E. Rittenberg, Karla M. Johnstone Publisher: Mason, OH : South ...
081028
Property, Infrastructure and Construction Interest Group (PICIG) Evening Seminar 氣:概論中國古文化–從風水,建設至家居生活Qi : Ancient Chinese Culture from Feng Shui, Infrastructure to household living Speaker Mr. Bernar ...
081028
Property, Infrastructure and Construction Interest Group (PICIG) Evening Seminar 氣:概論中國古文化–從風水,建設至家居生活Qi : Ancient Chinese Culture from Feng Shui, Infrastructure to household living Speaker Mr. Bernar ...
informationsession
Ms. Tera Mak /Ms. Shelby TaiManagerStudent Education & Training Hong Kong Institute of Certified Public AccountantsJoin a league of its own –Be a CPA2AgendaQ & ABenefits of QP & QP Affilia ...
Dora Lee_on 28 Dec 2018_Level 2_PRINT version
HKICPA Accounting and Business Management Case Competition 2018-19 2 •Level 2: Management Consultant (page 2: Question paper and guideline) •Target company: Hong Kong Television Network Limited (HKTV) ...
Location Map-v5
Assembly point YMC event: Autumn hiking – Mount Parker and Tai Tam Reservoir Date: 21 October 2017, Saturday Assembly time: 12:45 p.m. Assembly place: Street level of Exit B (Kornhill Garden), Tai Koo ...
Location Map-v4
Assembly point YMC event: Autumn hiking – Mount Parker and Tai Tam Reservoir Date: 21 October 2017, Saturday Assembly time: 12:45 p.m. Assembly place: Road side (地面) of Exit B (Kornhill Garden), Tai K ...
Location Map-v3
Assembly point YMC event: Autumn hiking – Mount Parker and Tai Tam Reservoir Date: 21 October 2017, Saturday Assembly time: 12:45 p.m. Assembly place: 地面of Exit B (Kornhill Garden), Tai Koo MTR statio ...
Location Map-v2
Assembly point YMC event: Autumn hiking – Mount Parker and Tai Tam Reservoir Date: 21 October 2017, Saturday Assembly time: 12:45 p.m. Assembly place: Exit B (Kornhill Garden), Tai Koo MTR station (港鐵 ...
160711_Location_Map
Information Centre 2/F, Cityplaza 1 太古城中心二樓Deloitte Learning Centre 6/F., Cityplaza 4, 12 Taikoo Wan Road, Taikoo Shing, Quarry Bay Cityplaza 4 Taikoo MTR Station Exit E1 Take escalator to Cityplaza 1 ...
YMC Hiking_Location Map
AssemblymapYMC event:Autumn hiking – Mount Parker and Tai Tam ReservoirDate: 21 October 2017, SaturdayAssembly time: 12:45 p.m.(start at 1 p.m.)Assembly place: Exit B of Tai Koo MTR station–KornhillGa ...
S090515
8 Transformation from CPA To CEO Programme Code: Speaker Dr. Raymond Wong King Kwok, CEO, “Hi-Me” Transformation Limited ( 實現工程有限公司) Dr. Wong is the Founder Chairman of World Outstanding Chinese Peop ...
S090515
8 Transformation from CPA To CEO Programme Code: Speaker Dr. Raymond Wong King Kwok, CEO, “Hi-Me” Transformation Limited ( 實現工程有限公司) Dr. Wong is the Founder Chairman of World Outstanding Chinese Peop ...
candidate7-cm
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2019
Date Topic 14 December 2019 Cathay Pacific City tour and networking lunch for young members (re-run) 30 November 2019 Autumn hiking (Tsz Wan Shan – Shatin Pass and Lion Rock) 慈沙古道上獅山 23 November 2019 ...
Hing Lung Food 2011
Hing Lung Food Place Limited is pleased to offer special discount and complimentary service to our members with details as follows: RReettaaiill sshhooppss [Click here for more detailed information.] ...
Shangri-La 2023 Sep Price List
Mid-Autumn Festival 2023 Mooncake, Goodies and Hamper collection 所有產品限量發售All products are subject to availability Kowloon Shangri-La, Hong Kong, 64 Mody Road, Kowloon, Hong Kong Products Photo Origina ...
Position Paper
4 January 2017 The Hong Kong Institute of Certified Public Accountants (the "Institute") has completed the CPA qualifying process reform to ensure professional accountants are trained with t ...
candidate7
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Nina Hotel TWW Rus Delight Staycation Apr 2022DW
Nina Hotel TWW Rus Delight Staycation Apr 2022DW Embark on a Cantonese gastronomy journey in our DeluxeHarbour View Room for HK1,300 per night including one-night accommodation, Ru’s Signature Set Din ...
taxlink16_181030
Issue 16 (October 2018) Events Click for upcoming events on current tax issues Publications 1. From Inland Revenue Department Advance Ruling Cases No. 64 and 65 on court-free amalgamation The applic ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code OTHR19113001 Language Cantonese Event name Autumn hiking (Tsz Wan Shan – Shatin Pass and Lion Rock) 慈沙古道上獅山 Enrolment restrictions For HKICPA members ...
sub_reg
Page 1 of 4 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 30 July 2021 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus C ...
well-location2
Iccho Japanese Restaurant 魚一丁刺身居酒屋Causeway Bay Shop 銅鑼灣店2/F., 8 Russell Street, Causeway Bay, Hong Kong 香港銅鑼灣羅素街8 號2 樓Reservation Tel: (852) 2834 4438 Fax: (852)2834 8200 Telford Plaza Shop 德福廣場店Shop ...
well-location
Iccho Japanese Restaurant 魚一丁刺身居酒屋Causeway Bay Shop 銅鑼灣店2/F., 8 Russell Street, Causeway Bay, Hong Kong 香港銅鑼灣羅素街8 號2 樓Reservation Tel: (852) 2834 4438 Fax: (852)2834 8200 Telford Plaza Shop 德福廣場店Shop ...
038
1 Content Page Content Page Content Page Section 1 Executive SummarySection 1 Executive SummarySection 1 Executive Summary Section 1 Executive SummarySection 1 Executive Summary Section 1 Executive Su ...
UIC Application Form_160726_1
「UIC 精英计划」申请表个人信息姓名: (中文) 性别: 姓名: (英文) 出生年月: 电话: 个人邮箱地址: (非学校电邮地址,方便毕业后联系) 家庭地址: 学习情况现就读年级和专业: 成绩排名( GPA GPA): 是否获得任何奖项: Please state the reasons why Institute should select you as one of Please state ...
UIC_Elite_Form_201706
「UIC 精英计划」申请表个人信息姓名: (中文) 性别: 姓名: (英文) 出生年月: 电话: 个人邮箱地址: (非学校电邮地址,方便毕业后联系) 家庭地址: 学习情况现就读年级和专业: 成绩排名( GPA GPA): 是否获得任何奖项: Please state the reasons why Institute should select you as one of Please state ...
UIC Application Form_160726
「UIC 精英计划」申请表个人信息姓名: (中文) 性别: 姓名: (英文) 出生年月: 电话: 个人邮箱地址: (非学校电邮地址,方便毕业后联系) 家庭地址: 学习情况现就读年级和专业: 成绩排名( GPA GPA): 是否获得任何奖项: Please state the reasons why Institute should select you as one of Please state ...
UIC精英计划申请表-updated on 20160726
「UIC 精英计划」申请表个人信息姓名: (中文) 性别: 姓名: (英文) 出生年月: 电话: 个人邮箱地址: (非学校电邮地址,方便毕业后联系) 家庭地址: 学习情况现就读年级和专业: 成绩排名( GPA GPA): 是否获得任何奖项: Please state the reasons why Institute should select you as one of Please state ...
Order form_Organic Gardens International Limited
第1頁Organic Gardens International Limited 慈康農圃(國際)有限公司Membership No. 會員編號: PO No. 訂單號碼:Member Name. 會員姓名:Contact No. 聯絡號碼:Contact Person 負責人:Mr. LiuDelivery Address 送貨地址:Contact Number 聯絡號碼:852 3181441 ...
VogueHKICPA EFlyer 2022 CHIENG
Upon presenting your Upon presenting your Upon presenting your Upon presenting your Upon presenting your Upon presenting your Upon presenting your HKICPA HKICPA HKICPA member member card card card to ...
141105m
Gate 1 Meeting Point Meeting Point Location Map of Meeting Point From HK (Lok Ma Chau station) (1)Declared at the customs on the First floor of Shenzhen Futian Check Point; (2)Take the escalator down ...
R_Mirage Discover 852 Afternoon Tea
RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話:(852) 28028888 F 傳真:(852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM SAVOURIES鹹點DEEP FRIED SHRIMP WONTO ...
TDC_20180319
For more information, please contact Hong Kong Cross-Border Investment Services Mission to Tianjin (天津) and Qingdao (青島) 19 – 23 March 2018 Organisers (主辦單位) Hong Kong and Macao Affairs Office of Tian ...
s151117f
Well-being and Stress Management in the Workplace (Seminar) Re-run Disclaimer: These events and the related materials are intended to provide general information and guidance on the subject concerned. ...
s150526f
Well-being and Stress Management in the Workplace (Information seminar) Re-run Disclaimer: These events and the related materials are intended to provide general information and guidance on the subjec ...
tr_oneoff_10_form
BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...
Textbook Offer_Jan
BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...
tr_oneoff_15_form
BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...
Textbook Offer_Early Bird
BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...
100928
Date Tuesday, 28 September 2010 Time 6:30 p.m. – 9:30 p.m. Venue Hong Kong Football Club 3 Sports Road, Happy Valley, Hong Kong Panelists Ms. Winnie Cheung Chief Executive, HKICPA Ms. Mabel Chan Conve ...
Settlements
Settlements are entered into in response to a request from parties who are involved in Institute regulatory proceedings when the Institute considers that settlement will represent a just and proper re ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code SCPD19120902 Language Cantonese Event name Anti-Money Laundering and Counter-Financing of Terrorism Seminar for Accountants 為會計師舉辦的打擊清洗黑錢及恐怖分子資金籌集講座 E ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code SCPD19121301 Language English Event name Anti-Money Laundering and Counter-Financing of Terrorism Seminar for Accountants (rerun) 為會計師舉辦的打擊清洗黑錢及恐怖分子資金 ...
Integrity Cup Table Tennis Competition 2018 "誠信杯" 乒乓球球賽
Integrity Cup Table Tennis Competition 2018 "誠信杯" 乒乓球球賽
"誠信杯"籃球賽 - Basketball Competition in Guangzhou 2016 (Prize presentation & Dinner)
"誠信杯"籃球賽 - Basketball Competition in Guangzhou 2016 (Prize presentation & Dinner)
update 273
i Update No. 273 (Issued 18 May 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i to v and replace with the revised pages i to vii ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code SCPD19101701 Language Cantonese Event name Accountants, WeCare: 如何面對事業的起跌與家庭的張力: 做個沉得住氣的女人 Enrolment restrictions For Members Only CPD hours 2.0 Level ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code SCPD19112001 Language Cantonese Event name Accountants, WeCare: 如何面對事業的起跌與家庭的張力: 做個輸得起的男人 Enrolment restrictions For Members Only CPD hours 2.0 Level ...
BJHKECF2017
北京·香港經濟合作研討洽談會BEIJING -HONG KONG ECONOMIC COOPERATION SYMPOSIUM Jointly organised by the Beijing Municipal Government, the Hong Kong Trade Development Council, the Federation of Hong Kong Industr ...
update065
Update No. 65 (Issued June 2009) This Update contains the first part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kong Cl ...
techwatch66
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
consultancy-series-apr-jun
Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or s ...
techwatch67
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
wbsmw-oct-dec
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
wbsmw-jul-sep
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
20150123
2014 is a year of turbulence in Hong Kong. Differences in social values have resulted in unprecedented challenges faced by Hongkongers. The Financial Services Interest Group (FSIG) is proud to have in ...
20150123
2014 is a year of turbulence in Hong Kong. Differences in social values have resulted in unprecedented challenges faced by Hongkongers. The Financial Services Interest Group (FSIG) is proud to have in ...
140515
The Property, Infrastructure and Construction Interest Group is proud to present Mr. Franklin Lam (林奮強先生) as the guest speaker at its annual networking event. Mr Lam will address the demographic issue ...
app04-08-12
C:\Documents and Settings\Vian\桌面\AE update list.doc Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointme ...
Accredited degree programmes
The following degree programmes are accredited by the Institute. The number of module exemptions granted at the QP Associate Level (maximum 10, for Modules 1 - 10) may vary due to the choice of subjec ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR18102901 Language Cantonese Event name Standard Chartered Marathon Training Programmes - Class 2 Contact info@marathontrainingcentre.com.hk; Ms. S ...
Gold Hill - Super Star CNY Order Form 2022
Retail(HK)Promotion(HK)Qty(Coupon)Total(HK)Retail(HK)Promotion(HK)Qty(Coupon)Total(HK)鴻運年糕Chinese Pudding148125瑤柱蘿蔔糕Turnip Cake with Chinese Conpoy148125茶樹菇栗子燉老雞Chicken Double-Stewed Soup with Agrocyb ...
Professional representation
A single voice can sometimes be hard to hear, but all our voices together can move mountains. The Institute represents all of our members' views towards laws, government budgets and legislation an ...
GoGBA大灣區發展日廣州研討會(HKTDC Seminar 26 Apr 2023)
GoGBA大灣區發展日廣州研討會(HKTDC Seminar 26 Apr 2023)
PR-20090724c
1 律 零零年 律零零 年 Mr. Steven Todd Krause (F01431) 略 不行令 Mr. Krause 錄Mr. Krause 律 料 Mr. Krause 行零零六年令 Mr. Krause 料例34(1A)Mr. Krause 律 Mr. Krause: (a) 略"Statement 1.200 "Professional Ethics -E ...
Shangri-La -2024 CNY Order From KWL
Shang Palace Chinese New Year Puddings, Goodies & Hampers 2024 Kowloon Shangri-La, Hong Kong 64 Mody Road, Kowloon, Hong Kong Product Photo Selling Price (HKD) Discounted price (HKD) TURNIP PUDDIN ...
B090411
The Latest Developments of China Transfer Pricing 11 April 2009 (Sat) Legal Framework and Practices (Programme Code: ) (CPD event location : Beijing) Speaker : Ms. Rose Zhou, Partner, Transfer Pricing ...
B090411
The Latest Developments of China Transfer Pricing 11 April 2009 (Sat) Legal Framework and Practices (Programme Code: ) (CPD event location : Beijing) Speaker : Ms. Rose Zhou, Partner, Transfer Pricing ...
Basic Financial Ratio Analysis and Implication 202021 Level 12
BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATION ANALYSIS AND IM ...