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Arthur Andersen was one of the ’Big 5 ’ accounting firms‚ the others being PricewaterhouseCoopers (PWC)‚ Deloitte Touche‚ Ernst and Young‚ and KPMG. Throughout the 1980 ’s and 1990 ’s‚ these five companies provided auditing and tax services to most of the west ’s major companies. However‚ in 2002 Arthur Andersen ’s licences to practice as Certified Public Accountants (CPA ’s) in the US were voluntarily surrendered by the company in the wake of criminal charges relating to the Enron scandal. Although
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Arthur Andersen’s Troubles 1. Arthur Andersen approves the structure of Special Purpose Entities. This SPE that was being used by Enron for off-balance sheet financing that misleading the public that Enron is doing well. These fraud generated by creating false profits‚ hide losses‚ keep financing off Enron’s consolidated financial statements. Instead of giving a proper advise and addressed these issuers to Enron‚ Arthur Anderson allowed Enron to continue to manipulate their numbers and mislead the
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Question One I agree with Jacquii Rosshandler’s friends‚ she should reject Arthur Shorin’s offer. As an alternative to taking Shorin’s $250k offer and loosing 75 percent of her business‚ I would suggest she explore loan options offered by the U.S. Small Business Administration (SBA). The SBA can help small businesses received loans from banks that might otherwise refuse due to the unsecured risk involved. Cornwall and Scarborough point out that‚ “An SBA guarantee to insure the business loan is
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The Life of Arthur Miller Writing plays was not something Arthur Miller had always done. He started out just like any other average boy in America. His favorite pass times were football and baseball. Playing the piano and singing with his family were also an enjoyable way to pass the time. It was not until the economic crisis of the Depression that his life changed. He and his family moved to Brooklyn to try and escape the economic downfall. The move to Brooklyn was what would the start the change
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Sir Arthur Conan Doyle was a British physician that later in life decided to change his career choice and become a writer. This drastic career change caused the world to be influenced by one of the most famous authors and creators of all time. Arthur Doyle has always been inspired to become an author because of his interests in spiritualism‚ politics‚ and medicine. These interests were displayed in his mysterious writing style. You can really tell an author by his or her novels. The creation of
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found in the fantastic story King Arthur‚ an old British legend. It is palpable that the society presented in King Arthur places significant emphasis on honour‚ made apparent when looking at the battles fought in the story‚ Sir Lancelot’s heroic and noble deeds‚ and the final siege of Lancelot’s castle. One can distinctly see the emphasis King Arthur’s society invests on honour when looking at the battles fought in the myth‚ particularly those fought by King Arthur. During his altercation with Sir
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Arthur Dimmesdale‚ Hester Prynne’s minister‚ suffers the greatest burden in the novel. Little does the congregation know that he had an affair with Hester. Instead of admitting his sinful act‚ he keeps it secret. In the Scarlet Letter by Nathaniel Hawthorne‚ this secretive sin brings Arthur Dimmesdale physical‚ emotional‚ and spiritual burdens. Arthur Dimmesdale inflicts a physical burden upon himself with self-loathing and torture. He takes Puritan fasting to an extreme by starving himself “
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Port Arthur Massacre On Sunday‚ 28 April 1996‚ a young Tasmanian man called Martin Bryant entered a cafe located at the Port Arthur historical site‚ took a rifle from his bag and started indiscriminately shooting. He pulled out an automatic weapon and started firing at people from nearby sites. Driving up the road‚ he continued shooting. He had killed 35 people by the time he was finished. This massacre at Port Arthur sent shock waves around the nation as it was something Australians have
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called Metro-Goldwyn-Mayer. For many years‚ under the leadership of Louis B. Mayer‚ Dore Schary‚ and others‚ the studio created magnificent musical films that remain unsurpassed creations in movie history. Mainly‚ there were three musical producers‚ Arthur Freed‚ Joe Pasternak‚ and Jack Cummings. Each producer had his team‚ these were referred to as “units”‚ such as the famous “Freed Unit”‚ known for making the most sophisticated musicals with popular songs. Freed also adapted Broadway shows into films
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