2013 The Period of February – July Course Schedule MASTER OF MANAGEMENT FACULTY OF ECONOMICS AND BUSINESS UNIVERSITAS GADJAH MADA 1|P a g e Pre-MBA Batch 62 Regular Class International Class KK-Diknas II Reg. Class Executive Class KK-MA Executive Class The List of Lecturer of Pre-MBA Batch 62 The period of February - July 2013 Nr. COURSE CREDIT SESSION LECTURER CLASS A CLASS B Preliminary Session 1 IFM 2 IB 3 4
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Isolating Sarbanes-Oxley Section 404(b) effect on audit fees and market liquidity: a natural experiment. Premalata Sundaram* PDBP 2010 University of Florida August 23‚ 2010 Abstract Since the passage of the Sarbanes-Oxley Act (SOX) of 2002‚ a large body of evidence has accumulated on the costs this legislation has imposed on public companies in the United States. Estimates of the direct costs of the law have been fairly straightforward to measure‚ but the indirect costs of the legislation
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Case 4-1 Vershire Company Internal Environment Analysis * Vershire is a diversified packaging company * Several major divisions * One of the largest manufacturers of aluminum beverage cans in the United States. * Plants scattered throughout the U.S * Key players include: CEO‚ divisional GM‚ vice presidents of marketing and manufacturing External Environment Analysis Industry competitors: * Five beverage container manufacturers accounted for 88% of the market.
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boards‚ management‚ and public accounting firms ("Sarbanes–oxley Act"‚ 2013). The two key provisions of the Sarbanes-Oxley Act are section 302 and section 404. According to Section 302‚ top management within a firm must certify individually the accuracy of financial information ("Sarbanes-Oxley Act Section 302"‚ 2003). According to the Section 404‚ it requires that management and auditors establish internal controls and reporting methods on the adequacy of those controls. Financial issues are required
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transportation or by revising the current system. In the past 15 years‚ the number of vehicles on American roads has increased 41.9%‚ the number of licensed drivers has increased 29.3%‚ but the size of the general population has only risen 15.9% (Clark 387-404). Between the years 1975 and 1985‚ the number of miles driven by Americans rose 34.6%‚ but the number of miles of roads increased by only 4.4% (Doan 64). Cars and other vehicles are an enormous cost to society‚ costing between $300 billion and $700
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specific mandates and requirements for financial reporting. Like other regulatory requirements‚ some sections of the act are more pertinent to compliance than others. The following are the key Sarbanes-Oxley sections: Section 302‚ Section 401‚ Section 404‚ Section 409 and Section 802. 1. Section 302: This section is listed under Title III of the act‚ and pertains to ’Corporate Responsibility for Financial Reports’. Periodic statutory financial reports are to include certifications that: •..The
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Assignment 3: Freescale Semiconductors‚ Inc. Desislava Tabakova Advanced Auditing Additional laws and harsher penalties can eliminate crimes if the criminal feels that there is a direct relationship between punishment and crime. According to the deterrence theory of crime if there is certainty of punishment‚ additional laws and harsher penalties will reduce financial fraud or even mitigate it. Additional laws can make punishments more severe and harsher penalties can increase the intensity of punishments
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Nipissing University School of Business Lawsons Case Study Course Name: Economic and Management Decision Making Course Code: ADMN-3056 Section: 825 -------------------- Huda Ali 02/06/2014 Total Number of Pages: Table of Contents Issues and Objectives: There are two chief participants in this case study‚ Paul Mackay and Jackie Patrick. Mackay‚ a sole proprietor of Lawsons (a general merchandising retail site in Riverdale‚ Ontario)
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........................................................................................ 4 Summary of the Sarbanes-Oxley act: .................................................................................................. 4 The Sarbanes-Oxley 404: Checklist: ....................................................................................................
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Management Information Systems ADMN 410‚ Summer 2014 MICROSOFT EXCEL ASSIGNMENT 1 Part 1 Locate the Excel Spreadsheet named HA3 StartFile1.xlsx from Blackboard /ASSESSMENTS/Assignments. This is your “start file” for Assignment 1 Part 1. Save file as HA3_LastNameFirstName_1 and complete “Assignment Requirements” detailed below. DO NOT CHANGE THE FORMAT or MOVE ROWS OR COLUMNS. Once you have completed the steps below‚ save the Excel file. You will need to submit this spreadsheet in addition to answering
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