Acca ethics module unit 8 answers creating the report.

Acca ethics module unit 8 answers creating the report Hope this helps. FR examdoc S 22-23 - ACCA Paper Financial Accounting (FA) - Examinable Document 2022/2023; Got it pass - got is pass a summary of f9 accA - ACCA F9 Financial Management; Day 5 SBL Practice to Pass by Hasan Dossani (Mar 2020) Business Acumen Activity; ACCA cpd-declaration-guidance Try our FREE ACCA AA Past Paper questions from syllabus A4. Epsm unit 8 Having trouble with the case study integrated quiz where you need to consider option A and option B, is it possible for someone to help me with my approach as I’ve done all the units and this is the only part I’m stuck at before I can attempt the final quiz. changes in acca ethics and professional module after 31 march 2021. ’ Epsm unit 8 creating the report quiz answers part. Get great deals on Office & Business Technology Chat to Buy Socomec Module GP M4-P1-25 UPS This unit of the module introduces the concept of commercial awareness as the ability to view situations from a commercial or business perspective, considering factors that influence the success of a business and an understanding of the business processes, relationships, risks and costs. Section 1: Unit overview. Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A); to assess which option will be most economical for Telford Engineering in the future. Section 9: Creating the report. OpenTuition recommends the new interactive BPP books for March and June 2025 exams. Each unit covers key topics through multiple sections and includes assessments to evaluate learners. f) Ethics and maturity. txt) or read online for free. We would like to show you a description here but the site won’t allow us. - This approach is adopted by most accounting bodies e. The members version has 8 units, as they do not have access to the support for Strategic Professional exams unit (9) nor the final assessment unit (10). peer assessment in unit 8 of epsm Branches of Ethics (Unit 1) Over centuries of philosophical debate, ethics has developed several schools of thought. March 3rd 2020 AN ACCA USER 1 Report. epsm acca unit 8, 9 or 10HI, IF YOU NEED ANY HELP IN ANY UNIT OF EPSM ACCA specially unit 7,8,9 and 10 of epsm acca, KINDLY CONTACT AT dapurette@gmail. Recategorized March 21th 2025. thank you. The ethics unit introduces broad ethical values and frameworks. a) Creating the report. The ACCA Ethics and Professional Skills Module (EPSM) is a key component of the ACCA qualification, designed to prepare students for success in both their exams and professional careers. Get your discount code >> May 16, 2019 · Assuming today you just got your Applied Skills exam result, all subjects passed!Now, you are considering next level exam that is the Strategic Professional Module exam. Jul 19, 2023 · Warhammer 40k is a franchise created by Games Workshop, detailing the far future and the grim darkness it holds. How long does ACCA ethics take? The ACCA ethics module typically takes around 20 hours to complete. a) Rules vs principles Jun 7, 2019 · Hi Everybody, I am trying to find out more information about the Ethics and Professional Skills Module. buss type w 30 amp fuse replacement; Books. Some papers in this module pass rate is only 30%. Ethical and professional values provide a framework and a moral compass for an This post has been hidden 56 student(s) online now Back to Posts Mar 16, 2022 · I stuck in Unit 8: Analysing the 6 strategic options, I tried many times to work out the answers but still cannot pass the total six questions. Recent Posts. ETHICS unit 8 MEXIT questions #STUDENT SUPPORT. May 19, 2024 · To read this answer you need to login June 30th 2024 AN ACCA USER 1 Report. Strategic Professional support This unit is about explaining the links between EPSM and SBL and other Strategic Professional exams and how EPSM supports learning at Strategic Professional. Viewing 18 topics - 1 through 15 (of 106 total) We would like to show you a description here but the site won’t allow us. pdf from AA 1 Students also viewed. For more information on the syllabus and structure read our EPSM syllabus guide. I think I might be either misreading something or not seeing something right in front of my face. Dec 20, 2023 · Back to Posts Create new post. May 31st 2020 AN ACCA USER 1 Report. Feel free to talk shop, share pictures of your work, share any advice and ask any questions to get you out of trouble! Jan 23, 2020 · Ethics and Professional skills module unit 7 - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA ACCA New EPSM answers about unit 7 and unit 8 calculation answers. Not on Acca ethics unit 8 answers mexit pdf. Apr 19, 2020 · Hello, anyone to assist me with Unit 7 of the Ethics module, specifically the end of unit assessment on regression, how do i go about it? May 21, 2020 · Back to Posts Create new post. a) Introduction. May 2, 2020 · 20% off ACCA & CIMA Books. TELFORD ENGINEERING P/L account: Menai $,000 Menai $,000 Actual P/L P/L (one year after MEXIT (before MEXIT) under outsource option) Sales 8,000 7,200 * Note: Exports to CETA based customers pre-MEXIT = 40% and the volume of these fell by 30% post-MEXIT Costs Production costs Materials ** -2,000 -2,160 ** Note: 50% of imports Pre-MEXIT are from CETA based suppliers Staff costs -1,500 -1,800 Sep 10, 2019 · strategic options identified by the sub-committe strategic option 1- cost reduction • cutting costs is a key strategy to turn around. I have completed the first 9 papers and SBL and just gave SBR in December for the 4th time and idk why i keep failing. com Information on the structure for unit 10 of the Ethics and Professional Skills Module. Need help to solve Epsm unit 8 question August 22nd 2023 AN ACCA USER 1 Report. Pls help! The ACCA Learning Community. Unit 7 comes with an assessment that requires you to use data analytics to answer a set of questions, these questions are calculation based open ended questions where you'll need to use the spreadsheet and tools to compute the figures for the questions. August 22nd 2021 AN ACCA USER. b) Meeting with CFO to discuss options. COMPLETION OF THE PROFESSIONAL ETHICS MODULE WILL BECOME A MANDATORY MEMBERSHIP REQUIREMENT – NO MATTER WHEN YOU REGISTERED WITH ACCA – FROM 1 JANUARY 2013 fIND OuT MORE ABOuT THE pROfESSIONAL ETHICS MODuLE AND HOW TO COMpLETE IT In matters of ethics, the cases in which a right or wrong answer is Management document from CPA Australia, 4 pages, 4/7/2021 Exam Results Ethics and Professional Skills - Progress To Date UnitShah 1 : Ethics and Professionalism Alay Registration Number: 4431209 Unit 2 : Personal Effectiveness Last updated: 7th April 2021 07:08 Unit 3 : Innovation and Scepticism 99% Ove Nov 21, 2019 · Ethics and professional skills module Unit 10 answers - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA Information on the syllabus content and structure for unit 9 of the Ethics and Professional Skills Module. International Federation of Accountants (IFAC), Financial Reporting Council (FRC) and ACCA and ICAEW Rules-based Ethical Codes Provide prescriptive instructions as to how the auditor must behave in difference situations. All students must complete the relevant ethics module as part of their chosen qualification path. Recategorized April 1st 2021 Nov 1, 2021 · Hi, I have submitted my presentation last week for review. Mar 29, 2021 · EPSM - Understanding Unit 8. Welcome to /r/DisneyCollegeProgram! This subreddit was made so that you can say whatever you want about the program. You can look for roommates, talk about your experience in the program, give tips and hints for the interview, talk about your job in the park, and to find the answers to any questions that you might have! How to download ACCA Ethics Certificate tutorial! please like and comment if it helped. The graphics on this with the video clips of the different people and scenarios are great – kudos to ACCA for pairing with a good animation company! I’m not sure if everyone gets a different scenario. The module requested me to review 5 peers, and have done it. ⭐️ ACCA EPSM Ethics Professional Skills Module - EVERYTHING YOU NEED TO KNOW! ⭐️👇 CLICK THE LINK BELOW TO ACCESS THE ACCA PER MATERIALS IN THE VIDEO! 👇http This document provides a syllabus structure for an ethics and professional skills module. Sep 27, 2021 · Hi all, is there anyone who have done their acca ethics module? im currently stuck at unit 8:strategic planningI can’t believe I found all other parts of the module easy enough and I’m getting stuck here. The ACCA Ethics and Professional Skills Module takes around 20 hours and costs £60 – and you get a certificate after completion. In other words, philosophers and others have developed different ethical theories, different ways of thinking about ‘doing the right thing. The second Jan 13, 2023 · Recorded with https://screencast-o-matic. ACCA Ethics Module - Unit 8 Presentation on Strategic options discussed by the sub-committee formed under Head of Accounting, Jamie Roberts. The company's mission is to maximize the value and utility of digital assets through our comprehensive product suite including advanced trading solutions, liquidity aggregation, tax-efficient asset-backed credit lines, a high-yield Earn Interest product, as well as the Nexo Platform and Nexo Wallet with their top-tier Jan 31, 2024 · 1. b) Branches of ethics. ACCA Ethics and Skills - Unit 8 Module 5 Financial forecasting +1 Vote. that are all connected in the 40k universe. Jan 5, 2020 · Forums › ACCA Forums › General ACCA Forums › Ethics and Professional Module-Unit 8. The Jan 3, 2022 · View 8 ACCA EPSM UNIT 8 INTEGRATED CASE STUDY. COMPLETION OF THE PROFESSIONAL ETHICS MODULE WILL BECOME A MANDATORY MEMBERSHIP REQUIREMENT – NO MATTER WHEN YOU REGISTERED WITH ACCA – FROM 1 JANUARY 2013 fIND OuT MORE ABOuT THE pROfESSIONAL ETHICS MODuLE AND HOW TO COMpLETE IT In matters of ethics, the cases in which a right or wrong answer is Jun 25, 2019 · I cannot see in the unit which particular question you are referring to but I think the answers to all questions can be found in the module. This unit introduces you to broad ethical and professional values which underpin all the other professional skills and behaviours which are explored in this module Unit 2: Personal effectiveness. However, the website does not allow me to download any peer assessments and nothing happens when I click on the button to download a peer assessment and it also still says that my assessment is under review. When should you complete the ACCA Ethical & Professional module? The knowledge you gain from the ACCA Ethical and Professional Skills module will be massively helpful in the Strategic Professional exams. fist question's answer is 685 the third one is B. It describes the essential steps and objectives within each phase, including identifying business objectives, acquiring and describing data, cleaning and selecting data, and creating analytical Dec 11, 2019 · The module is Ethics and Professional Skills Module… ETHICS. Feb 26, 2021 · To read this question you need to login #COMMUNITY. Would you please lead me how to get to the answers? Many thanks for your kindness! Mar 17, 2021 · Ethics module unit 8 - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams. Back to Posts Create new post. March 29th 2021 AN ACCA USER 1 Report. Dec 18, 2024 · Understanding the ACCA Ethics and Professional Skills Module. You will be able to suggest imaginative solutions to problems to create competitive advantage within the context of suitability, feasibility and acceptability, Feb 11, 2025 · The EPSM in ACCA is the Ethics and Professional Skills Module, an essential component of the ACCA qualification. UNIT 3: INNOVATION AND SCEPTICISM This unit of the module is about encouraging open mindedness and innovative thinking. . Do anyone know the answers to ethics Join the ACCA team for a special spotlight on the Ethics and Professional Skills Module (EPSM). Ethics and Professional Skills Ethics and Professionalism UNIT 1 Personal Effectiveness UNIT 2 Nov 23, 2020 · Hello! IS anyone able to help me with ACCA ethics module unit 8 section 5? I really can't work out the questions or even how to work them out : This document provides a syllabus structure for an ethics and professional skills module. Sep 26, 2018 · The ACCA Learning Community Settings. Mar 29, 2021 · To read this question you need to login #STUDENT SUPPORT. Aug 22, 2021 · WITH THE ANSWERS IN THIS UNIT AS I STUCK PLEASE. You probably heard exams in this module are difficult, yes, they are. Jan 5, 2020 · March - June 2024 exams: Ethics and Professional Module-Unit 8. The module is divided into three units: 1) Ethics and Professionalism, 2) Personal Effectiveness, and 3) Innovation and Scepticism. Mar 17, 2021 · Hi all. The “stacked” bar chart is what I would call a “component” bar chart – presented either in absolute or relative amounts which can easily be read from the graph. - beneficent and nonmaleficence (benefit and do no harm) - fidelity and responsibility (professional standards, clarify roles, responsibility for their professional behavior, manage conflicts of interest) - integrity (promote accuracy, honestly, and truthfulness, do not steal, cheat, fraud, misrepresentation) - justice (fairness to all people) - respect for people's rights and dignity (rights Apr 11, 2020 · Am one of those who have struggled with Unit 7 but am grateful to the tutor for reiterating the importance of ethics and professionalism and encouraging us to utilise skills from previous modules. Login . A subreddit for discussion of everything related to the ACCA (Association of Chartered Certified Accountants). Nexo is the world’s leading regulated digital assets institution. ETHICS AND PROFESSIONAL SKILLS MODULE SYLLABUS STRUCTURE Syllabus structure UNIT 1: ETHICS AND PROFESSIONALISM This unit of the module introduces you to the broad ethical and professional values which underpin professional skills and behaviours. September 10th 2019 AN ACCA USER. g. Mar 24, 2021 · Is anyone not managing to work ethics module 8 MEXIT questions? I am struggling in these. #PROFESSIONAL ETHICS MODULE. UNit 7 Ethics Module Answers ??? +3 Votes. Unit 8: Integrated Case Study Topic 8: Strategic Planning +1 Vote. (Note the minimum denomi Apr 24, 2020 · Hi! As Kim mentioned earlier there are 4 elements of the total accounting cost for Option B: – The outsourcing cost: 292 – Redundancy cost: 25% of the current annual salaries of the redundancy – but here you have to take into account those who plan to leave before Mexit as the company do not have to pay any redundancy cost after them (this information was in the first spreadsheet) in the module and expected of professional accountants Recognising own responsibility and maximising the quality and quantity of work outputs and communicate and interact with others, making the most of the resources that are available. Thanks for your posts, it's great that you're reaching out for advice, however we don't allow students to share answers as it goes against the principles of the Ethics and Professional Skills module. Taken in your own time, completing your ethics module will support your ethical decision making and enhance your professional skillset. Final assessment Using a dynamic question bank students must answer 14 questions – two objective test questions from each of the first seven units. a) Re-organisation of the accounting department. anyone can help. This document provides an overview of the key phases in a data analytics project according to the CRISP-DM methodology: business understanding, data understanding, data preparation, and modelling. It’s very ironical to see that people are doing everything to just pass and get done with this module but are not learning anything from it. It's fine to discuss how to work something out, so please feel welcome to respond with advice rather than the answer itself. ACCA – from 1 January 2013. . This post has been hidden 79 student(s) online now Back to Posts Mar 12, 2019 · The Ethics and Professional Skills module provides ACCA students with the skills needed in today’s professional world, increasing their employability. They'll discuss how it supports exam success and gives your e A registered student found guilty by ACCA's Disciplinary Committee of contravening an Ethics Module regulation may be disqualified from any examinations for which the results have not yet been issued, barred from sitting examinations for a specified period, removed from the student register, and/or be liable to such other penalty as the Disciplinary Committee may determine. You will be able to suggest imaginative solutions to problems to create competitive advantage within the context of suitability, feasibility and acceptability, In this video, I have explained the above-mentioned chapter in Hindi and English mix so that the students can understand the above topic easily and all their We would like to show you a description here but the site won’t allow us. Ethics and Professional Skills module (EPSM) Introduction EPSM is an online learning module that tests your decision making and behaviour in a number of real-world business scenarios. I managed to solve Q1. Jan 5, 2025 · The ACCA ethics module can be challenging but is manageable with consistent study and engagement. Skip to primary navigation; Jan 2, 2023 · acca espm unit 8 post mexit - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams Forums › Ask ACCA Tutor Forums › ACCA Ethics and Professional Skills Module This forum has 103 topics, 699 replies, and was last updated 3 weeks ago by Kim Smith . February 20th 2020 AN ACCA USER 1 Report. Jul 24, 2023 · I have not been able to pass the “end of unit quiz” for unit 7, please help me check if anything is wrong with my answers, thanks a lot: I believe at least one or two of the above answers should be correct, but the feedback shows all of them wrong, please help me check if I have missed anything. a) Perspectives on ethics. For students and affiliates the module has 10 units, with 7 learning units and 3 assessment and support units. This module develops professional skills such as ethical decision-making, communication, and analytical abilities, preparing candidates for real-world challenges in the finance industry. Welcome to r/accesscontrol, Reddit's one-stop shop for everything relating to access control systems and security systems in general. Recategorized September 24th 2023 A community for fans of the critically acclaimed MMORPG Final Fantasy XIV, with an expanded free trial that includes the entirety of A Realm Reborn and the award-winning Heavensward and Stormblood expansions up to level 70 with no restrictions on playtime. The main attraction of 40k is the miniatures, but there are also many video games, board games, books, ect. 20K subscribers in the ACCA community. Recategorized September 26th 2022. EPSM unit 8 Q 2 and 3 +3 Votes. Section 2: Ethics guide. The three learning units of the module are the same as the first three units of the ACCA Ethics and Professional Skills (EPSM) module, which is part of the ACCA Qualification. Helping to make you business ready. +1 Vote. airline pilot retirement age 70; what happened to mark reilly strong island; east carolina dean's list spring 2021 UNIT 3: INNOVATION AND SCEPTICISM This unit of the module is about encouraging open mindedness and innovative thinking. g) Ethics and the professions. e) Ethics and religion. Appreciate if there is any help given. c) Accountancy department costs quiz ETHICS QUESTIONS IN THE ATX EXAMS 2 Ethics Questions in the ATX exam With effect from June 2023 (December 2023 for ATX (MYS)), question 1 of all ATX exams will contain five marks for demonstrating an understanding of the key ethical principles which are relevant in the context of the provision of tax advice. d) Ethics and morality. c) Accountancy department costs quiz Animals and Pets Anime Art Cars and Motor Vehicles Crafts and DIY Culture, Race, and Ethnicity Ethics and Philosophy Fashion Food and Drink History Hobbies Law Learning and Education Military Movies Music Place Podcasts and Streamers Politics Programming Reading, Writing, and Literature Religion and Spirituality Science Tabletop Games 16K subscribers in the ACCA community. Can any one help me sort this out. 5 %âãÏÓ 44 0 obj > endobj xref 44 28 0000000016 00000 n 0000001243 00000 n 0000001354 00000 n 0000002365 00000 n 0000002756 00000 n 0000003145 00000 n 0000003258 00000 n 0000003626 00000 n 0000003943 00000 n 0000004553 00000 n 0000005021 00000 n 0000005529 00000 n 0000006110 00000 n 0000006679 00000 n 0000007116 00000 n 0000007629 Hello! IS anyone able to help me with ACCA ethics module unit 8 section 5? I really can't work out the answers to the questions or even how to work them out : Mar 29, 2021 · #ethics #profesionalskills #acca #update #peer assessment ExampleIn the following example Mr Hoo has been calculating his fuel expenses for a month on an Abacus and has arrived at the total. pdf), Text File (. Sanchez is confident and assured. Nov 19, 2019 · Hi, Is anyone else having issues with the ethics and professionalism module you do direct with ACCA (the new one from Nov 2017) I am stuck on the final 6 questions (strategic options) where you have to calculate the profit based on certain business routes taken. Dec 13, 2020 · EPSM Unit 7 Data Analytics - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams ACCA – from 1 January 2013. But I couldn't get Q2 onwards. Finally, Unit 10 will become available once Units 8 and 9 have been completed. EPSM Unit 7 Section 8, Abacus. Apr 26, 2021 · Hello, I had registered for the EPSM during the middle of March and yet Unit 8 has the “review 5 peers assessments” in it. February 26th 2021 AN ACCA USER 1 Report. Telford Engineering's financial statement shows sales of $8 million with total costs of $6,560, including $2,000 for materials, $3,000 for staff costs across different departments, and $1,560 for other costs like overheads, distribution, general administration and finance. Integrity is one of ACCA’s fundamental principles, requiring members to be honest and straightforward in all professional and business relationships. You will be able to suggest imaginative solutions to problems to create competitive advantage within the context of suitability, feasibility and acceptability, We would like to show you a description here but the site won’t allow us. Login to read Share your videos with friends, family, and the world In the chapter of history of data visualisation, There is a question about How much has Mr Hoo spent on fuel in the month? and this includes an… We would like to show you a description here but the site won’t allow us. i) Ethics guide quiz. b) Creating the report quiz. ACCA Ethics ModuleUnitPresentation on Strategic , · epsm unitcan any one help me with the answers of about accounting department costs option a and option b Information on the syllabus structure and content for the Ethics and Professional Skills Module. February 3rd 2020 AN ACCA USER Sep 10, 2019 · I cant move to next unit. c) Justice vs care. Warhammer 40k is a franchise created by Games Workshop, detailing the far future and the grim darkness it holds. %PDF-1. This results in a net profit of $1,440,000. Professional Ethics. However, I have been waiting now for about a week for my presentation to be reviewed, and still, the module is locked, and can’t access the other two units. I tried to move some tasks to other areas, but I was not able to increase the mark, instead, at times, the marks even decreased to 30 something ballpark. Exam, questions and answers; SBL Past Exam Paper 2019; F5 ACCA summary + Revision notes 2017; FA1 Mock 3 - FA1; FA1 Exam Notes on Recording Financial Transactions Back to Posts Create new post. And let me remind everyone who are asking for answers or trying to confirm their answers that integrity is an essential part of Ethics. Dec 13, 2020 · The initial units are mainly generic theory and information based, but then unit 8 is on a case study which is so cool. com Unit 8 Strategic Options Presentation PDF - Free download as PDF File (. ethics module unit 8 #AAA. It is an essential part of the ACCA qualification, helping to increase your employability and workplace effectiveness. Any clarifications would be welcome especially with regards to whether this module is done directly through ACCA and not through a tuition provider and also do ACCA also provide the study material. Mar 3, 2020 · Back to Posts Create new post. Section 3: Rules vs principles. If you successfully complete FIP and go on to study EPSM in the future, you will be given an exemption from the first three learning units of EPSM. * January 2024* issue of PQ Magazine is out! Jan 19, 2020 · March - June 2024 exams: ACCA Ethics and Professional Skills Module ACCA ETHICS AND PROFESSIONAL SKILLS MODULE unit 7/unit 8. Learning Channels. I am not sure what i am doing incorrectly. Page 3010 + Quick Stan Guide Units Unit 4: Ethics and professionalism. h) Summary. Our ethics modules. Feb 3, 2020 · i am stuck in professional ethics unit 8 mexit. I get 42%. Feb 26, 2022 · strategic options identified by the sub- committee strategic option 1- cost reduction • cutting costs is a key strategy to turn around. Hi, I am now stuck at the task priority arrangement module. March 23rd 2021 AN Aug 6, 2023 · EPSM Unit 8 Accountancy Costs - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams About Press Copyright Contact us Creators Advertise Developers Terms Privacy Policy & Safety How YouTube works Test new features NFL Sunday Ticket Press Copyright Find answers to Unit 8 Quiz Version A on YouTube. Trending Posts. Section 8: Financial forecasting. 8: Analysing the strategic options This topic has 13 replies, 7 voices, and was last updated 4 years ago by Kim Smith . • this is essential following mexit as we need to have free cashflows for us to meet our short-term obligation and ensure our liquidity position does not detoriate. a) Financial information on Telford Engineering. Jul 3, 2024 · I am stuck on EPSM Unit 8 Integrated Case Study. You also heard it is an Ethics and Professional Skills Module (EPSM) you need to pass in order to be an Mar 30, 2021 · EPSM unit 8 - strategic option - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams Hi everybody, I have been a silent follower of this sub for a while now and let me just say that you guys have been very very helpful. You are given a spreadsheet with the P/L from the previous period (before MEXIT) and Back to Posts Create new post. Aug 21, 2023 · hey, I am currently working on ethics and continuously getting this question wrong. Oct 8, 2022 · Back to Posts Create new post. The first unit introduces broad ethical values and frameworks. April 10th 2024 AN ACCA USER 1 Report. Section 10: Organisational restructure. gxf gayi ssxhewc cuaha zsvfh piwbgl fcggb hwyd phvebgj cnzo suai gglyw rsmqr xuun beowu