In theory‚ it is absolutely vital for the mass media to keep an eye on the way in which governments administer and develop education‚ but it has to be said that in this day and age of a battle for survival within the mass media industry‚ the watchdog does tend to become somewhat rabid at times. Like most businesses the mass media often takes a line of least resistance when problems occur and a first step always seems to blame the trades union movements. In South Africa the South African
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Title: Creative Accounting & Ethics: Arguments For and Against Creative Accounting Introduction The accounting process consists of dealing with many matters which includes judgment and resolving conflicts between challenging approaches to the presentation of the results of financial transactions. This flexibility provides opportunities for manipulation‚ deceit and misrepresentation and is widely known as creative accounting (Harris n.d.). Creative accounting can be defined as a process which involves
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Conflict of Interest 1 Running head: CONFLICT OF INTEREST Auditor Independence‚ Conflict of Interest‚ and the Unconscious Intrusion of Bias Don A. Moore Carnegie Mellon University 5000 Forbes Avenue Pittsburgh‚ PA 15213 don.moore@alumni.carleton.edu Phone: 412-268-5968 Fax: 412-269-7345 George Loewenstein Carnegie Mellon University Lloyd Tanlu Harvard University Max H. Bazerman Harvard University The authors gratefully acknowledge the financial support of the American Accounting Association
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Table of Contents EXECUTIVE SUMMARY 2 INTRODUCTION 3 1. ASSESSMENT MODEL 3 2. ASSESSMENT ON EACH ORGANISATION 5 CHINA MOBILE LTD 5 DAIMLER AG 7 SAMSUNG ELECTRONIC CO. LTD 9 QANTAS AIRWAYS LIMITED 12 WORLD VISION AUSTRALIA 14 3. OVERALL EVALUATION 16 CONCLUSION 17 LIST OF REFERENCES 18 APPENDIX 21 Assessment Model for China Mobile Ltd 21 Assessment Model for Daimler AG 24 Assessment Model for Samsung Electronics Co. Ltd 27 Assessment Model for Qantas Limited 30
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International Journal of Contemporary Business Studies Vol: 3‚ No: 10. October‚ 2012 ISSN 2156-7506 Available online http://www.akpinsight.webs.com at Corporate Accounting Frauds: A Case Study of Satyam Computers Limited Madan Bhasin Professor in Accounting‚ Bang College of Business‚ KIMEP University‚ Almaty‚ Republic of Kazakhstan ABSTRACT Corporate entities of all sizes‚ across the globe‚ are easily susceptible to frauds at any points of time. From Enron‚ WorldCom and Satyam‚ it appears
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On January 7‚ 2009‚ Mr. Raju confessed in a letter to the Satyam Computers Limited Board of Directors “he had been manipulating the company’s accounting numbers for years”. Mr. Raju claimed that he overstated assets on Satyam’s balance sheet by $1.47 billion. Nearly $1.04 billion in bank loans and cash that the company claimed to own was non-existent. Satyam also underreported liabilities on its balance sheet. Satyam overstated income nearly every quarter over the course of several years in order
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Corporate Governance WorldCom Scam Introduction MCI WorldCom was one of the largest telecommunications companies in the world. Bernie Ebbers founded WorldCom in 1983‚ after that WorldCom began as a re-seller of long-distance telephone services. WorldCom is located at Mississippi. After Ebbers bought around 50 other small long-distance firms‚ he set his sight on MCI. Thus MCI WorldCom would have become the second biggest telecom service provider in 1997. MCI WorldCom was formed on September-15-1998
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Mynampati to be SATYAM’s interim CEO. On 10th January 2009‚ the Company Law Board decided to bar the current board of SATYAM from functioning and appoint 10 nominal directors. Chartered accountants regulator ICAI issued show-cause notice to SATYAM’s auditor Price Waterhouse Coopers (PwC) on the accounts fudging. On the same day‚ the Crime Investigation Department (CID) team picked up Vadlamani Srinivas‚ SATYAM’s then-CFO‚ for questioning. On 11th January 2009‚ the government nominated noted banker Deepak
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of the United States and without the realm of the state. The family of Jacob Wetterling‚ a young boy who was abducted and murdered in 1989‚ issued a lawsuit against the Stearns County as it prepared to release the opened state files to government watchdog groups and media coalitions as per their requests and state law. The investigation itself has been closed and a conviction issued‚ so the basis for the Wetterling’s lawsuit is a concern that their privacy is being violated as the files contain information
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resources out there that will give you this information for free! The Family Watchdog is one such resource. All you have to do is type in your address or your city that you live in and Family Watchdog will give you a map pinpointing the registered sex offenders that live near you. This may be helpful if you have just moved to a new town or neighborhood or if you are planning to move. Aside from being able to see on Family Watchdog where sex offenders live‚ there are some other ways that you can prevent
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