1 Why did the external auditors and the board fail to detect the company’s true economic condition? For external auditors‚ the failures could be largely attributed to the lack of independence between external auditors and Enron and the existence of conflicts of interest. From 1993‚ Enron started to outsource its internal audit functions to Anderson. Besides‚ conflicts of interest gets aggravated when the cross-selling of consulting services by auditors increases a lot. And consulting fees to auditors
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INVESTIGATE BEFORE INVESTING Guidance for Prospective Franchisees By Lewis G. Rudnick Rudnick & Wolfe Chicago‚ Illinois and H. Bret Lowell Brownstein Zeidman and Lore Washington‚ D.C. INTERNATIONAL FRANCHISE ASSOCIATION 1350 New York Avenue‚ N.W.‚ Suite 900‚ Washington‚ D.C. 20005-4709 Reprinted 2002 REVISED - JULY‚ 1992 WASH1\4838466.1 CONTENTS The International Franchise Association IFA Code of Ethics What Is Franchising? Protect Yourself - Watch For The Warning Signals Evaluating
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Essay: Why is CUNY tuition rising every year? College. Another world filled with tremendous opportunities that can transform your dreams into reality. Everybody wants a college degree to pursue a career of their choice‚ such as business‚ nursing‚ psychology‚ computer science‚ etc.‚ but in order to work a good paying job‚ or earn the highest position in a big company‚ a college degree is required‚ but unfortunately CUNY tuition has driven up expenses two times higher than before by adding an additional
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Nicoleen Ochoa October 24‚ 2014 Freshmen Seminar A lesson Before Dying By Ernest J. Gaines In A Lesson Before Dying‚ by Ernest J. Gaines‚ we begin by recalling a scene from the trial through Grant Wiggin’s eyes. Grant Wiggins is an elementary school teacher and also the narrator of this novel. He is an intelligent black man living in Louisiana. When recalling the vents of the trial‚ he states that he wasn’t there but he can visualize it. The events leading up to the trial were that Jefferson
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States with the most expensive gas The United States gasoline prices have been fluctuated from $3.40 a gallon to $3.60 in the last few months. As of July 20‚ 2013 the average fuel prices which is nationwide use to be $3.63 per gallon has rising up from $3.48 cents a gallon‚ which was a week apart. The recent rise in gas price have some drivers wondering if the gas price will soon be up to $4.00 a gallon by the end of this summer. The Crude oil prices have shot up partially because of
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Rome Takes a Fall Did you know that Rome was one of the biggest empires of all time? By the 5th century AD‚ Rome was starting to fall. An empire can fall by having a bad economy‚ military‚ and/or government. These were the reasons that Rome fell. The most important reason‚ however‚ was the military. The first main reason reason that Rome fell was because of its economy. The economy was a main issue because of the rising taxes. This led to economic hardship‚ driving people out of the
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The effects of food price inflation in Hong Kong Over the past few years‚ the prices of food have been increasing in Hong Kong. The Hong Kong Census and Statistics Department (2010) reported that the increase in food price in 2009 was relatively large. Some of the food items that experienced surges in prices included live chicken (20% increase in average retail price) and fresh beef (7% increase in average retail price). Outcries by the public have suggested that this food price inflation has had
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The brand before revitalization (Part A) Brand: Hui Lau Shan (Local Dessert Chain) History of Hui Lau Shan Hui Lau Shan (許留山) is a famous chain of dessert shops based in Hong Kong. It specializes in dessert soups‚ snacks and desserts. Hui Lau Shan is well known for its use of mango in its products. The first shop opened in Yuen Long‚ New Territories in the 1960s. It was known for its turtle jelly and herbal teas. However‚ Hui Lau Shan emphasizes its fruit desserts and snacks. Since the
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Untold Story of “Nam” During the Vietnam War germen shepherds were needed to seek out mines‚ other booby traps‚ ambushes‚ etc...The government needed recruits and had high school students register to join the military. This is where Duke and Kyle came in. Duke was a germen shepherd for the military also known as K94324. He had a beautiful coat‚ the colors of his coat was mixed beautifully. He had a temper though‚ that’s why no one wanted to work with him. Anyone who got near Duke he would tear
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Prayer Before Birth By: Louis MacNeice Context Written during the Second World War‚ more specifically in 1944. During 1944 London was being bombed to a large extent and as such it was a time of fear for the future. Content An unborn child expresses its fear of what the world can do to the innocent. It does this through the form of a prayer (possibly to God) in which it pleas to be preserved from the dangers that future on earth might hold‚ including its own corruption
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