Parmalat Finanziaria‚ S.p.A. Case Brief Summary: Case Questions: 1). Identify key factors or circumstances that complicate an independent audit of a multinational company One thing to always keep in mind is that the culture is different across the globe. Auditors of multinational companies may face cultural and communication barriers with their clients‚ which can complicate audit tasks. We also have to account for different currency across different countries and any transactions involving them
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direct marketing models like online ticket sales and souvenir shops are examples for B2C activities in this case. However‚ when we consider the broader definition of the EC‚ which is servicing customers‚ collaborating with business partners and conducting electronic transactions within an organization as well as buying and selling goods‚ we can relate nearly all the EC solutions in this case to B2C or B2B activities. The main aim of the organizers is servicing to customers‚ so the EC solutions like
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I. EXECUTIVE SUMMARY The history of KFC came about due to a very innovative and driven man named Harland Sanders‚ the creator of KFC in 1952. In order for Harland Sanders to gain prospective franchisees he traveled across the United States to find the potential buyers. In the 1960’s KFC became the first fast food chain to go international. “Colonel Sanders” began to franchise and took over two hundred restaurants and home retail outlets across the US. In 1963‚ the number of KFC franchises
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Creekside Outdoor Gear is a China-based company that produces and markets clothing sold exclusively in retail stores specializing in apparel for outdoor enthusiasts. The product line includes shirts‚ pants‚ jackets‚ hats‚ gloves‚ and underwear. The stores also sell equipment for mountain climbing‚ canoeing‚ and hiking‚ items for which Creekside’s products are a natural complement. Creekside is known throughout the Northeast part of China for high quality. Joe Chan‚ Creekside’s founder and owner
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As a cosmetologist my first instinct when looking at my two franchising options would be to invest in Snip ‘N Clip. Upon further investigation it can be inferred that Snip ‘N Clip has less fees as far as the initial investment goes while the other option‚ Smoothie King‚ has a significantly higher initial investment and in addition there is a royalty fee. Now‚ Smoothie King is a larger franchise with almost five times the amount of locations than Snip ‘N Clip. In addition to this‚ Snip ‘N Clip
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Problem: In January 2012 the board of directors of Orateme has to decide what would be the best use to invest the company’s financial resources. Alternatives: During the meeting that took place on January 13th 2012‚ the board identified a few alternatives: 1) Leverage the current job boards to appropriate client associations‚ providing access to the network of associations and their respective members e.g. Nursing cheer network (David Flowers‚ current President). 2) Getting more serious with continuing
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investigators get the training and knowledge they need prior to conducting even one interview. They also should have classes yearly that reinforce and go over any changes in the law. One case that every company with union employees need to understand is the landmark case of NLRB v. J. Weingarten‚ Inc. (CASE INFO) During the course of an investigatory interview‚ the employee asked for and was denied the presence
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MAA350 ETHICS AND FINANCIAL SERVICES Trimester 2‚ 2013 ASSIGNMENT: LIVENT‚ INC.: An Instructional Case PART A Question A1 Outline the frauds identified in the case and explain the inconsistencies with proper accounting treatment. Relate your answer to broad accounting concepts and accounting standards where relevant. (8 marks; approximately 800 words) Answer: Livent Inc. is a theatre production corporation registered in Toronto‚ Canada. Therefore‚ all
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Meng Tian and Xueying Tang AC 741 Prof. Jay Thibodeau Feb 19‚ 2014 Case 2.7 1. According to Paragraph 2 of PCAOB Auditing Standard No. 3‚ audit documentation is “the written record of the basis for the auditor’s conclusions that provides the support for the auditor’s representations‚ whether those representations are contained in the auditor’s report or otherwise.” This means that audit documentation is a written documentation that can be used as evidence for the audit conclusion when an auditor
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Gear accountability is important for many reasons as a United States Marine. Knowing what gear accountability entails is half the battle. Gear accountability includes all United States Marine Corp issued gear as well as other items such as your military identification card and your Marine Corp uniforms. United States Marine Corp serialized gear includes your NVG’s‚ your flak jacket‚ your rifle and anything issued and signed for when u checked in to your unit. When you check in to your unit‚ one
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