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    Ac 465 Parmalat

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    Unit 4: Assignment 1. According to Tapies and Toninato (2007)‚ Calisto Tanzi created the Parmalat Group in 1961. He was a young businessperson that had inherited the business from his father. Originally‚ the business was founded by his grandfather‚ which was called Ditta Tanzi Calisto and Sons. Business began to fail because of health. Therefore‚ he made his son take charge of the business who at the time was only 22 years of age. According to Tapies and Toninato (2007)‚ there were three

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    Parmalat is a huge and well known dairy product company in Italy. The company does not only operate in Italy‚ but is an international business. The company’s founder and CEO is Mr. Calisto Tanzi. The company was predominantly run by the Tanzi family. The scandal that happened in this company came to light with the discovery of $14bn in its finances that could not be accounted for. The scandal has also come to be known as the Enron of Europe. The scandal brought down the company and its senior executives

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    charge against Parmalat. There are many scenarios within the Parmalat case that violates the Sarbanes-Oxley Act. The following section will explain in detail how Parmalat violates the Sarbanes-Oxley Act. Violation One The former CEO and founder‚ Calisto Tanzi‚ admitted that he and the top managers forged and cooked Parmalat’s account for over a decade (Galloni‚ Reilly‚ & Reilly‚ 2003). The CEO and their top managers who are the relatives of the CEO decided to start some special purpose entities to cover

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    more than EUR 8 billion. Founder‚ chairman‚ and chief executive Calisto Tanzi has been ousted from the company and board and is under arrest. Enrico Bondi‚ who replaced Tanzi in December‚ has been given new authority to act as sole administrator of Parmalat. He has 180 days to save what he can of the company. Parmalat declare insolvent because of it size and the involvement of the company with Special Purpose Entities. Calisto tanzi is founder of Parmalat that kept effective control of the company

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    Islands subsidiary was declared false by Bank of America. Company founder Calisto Tanzi subsequently said when questioned that the accounting hole was about 8 billion euros. He is among nine arrested so far in what U.S. regulators have called one of the world’s biggest corporate fraud scandals.” Allegations: Company’s total debt was more than doubled on the balance sheet. Forgery and bankruptcy are some other allegations.” - (Tanzi admitted that there was a hole of €8bn in Parmalat’s accounts but denied

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    The Parmalat Scandal

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    of court cases in Europe and America‚ the disgrace of the Tanzi family that controlled Parmalat‚ at least one death‚ the collapse into administration of one of Europe’s most successful football clubs‚ and grave misgivings about the quality of governance in Italy’s boardrooms. And it’s still going on. Here’s a snapshot of the highlights. - During the 80s and 90s‚ Parmalat is hailed as a jewel in Italian commerce as entrepreneur Calisto Tanzi converts his father’s ham retailer in the city of Parma

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    Audit and Grant Thornton

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    structure was obviously incomplete. Despite this deficiency‚ Parmalat had a very high investment grade credit rating‚ which made it able to borrow amounts of capital from investors. 2. Early History In Italy in 1961‚ after dropping out of college‚ Calisto Tanzi took over his father’s preserved meat business‚ which he went on to found as Parmalat. In 1963 when a Swedish company developed the Ultra Heat Treatment

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    Europe's Enron

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    when Calisto Tanzi turned his father’s retail business into a food corporation which mainly sold milk. In the year 2003‚ bondholders discovered that nearly $4 Billion of the company’s funds that were allegedly held in an account in the Bank of America were non-existent. The bank claimed that the documents of the funds having been transferred in to Bank of America were a forgery. Instantly‚ Parmalat’s shares were frozen. Immediately after the revelation‚ several family members of the Tanzi family

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    parmalat

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    Background of the company Parmalat Finanziaria SpA‚ an Italian food giant started out as a family business specializing in dairy products. It was founded in 1961 by 22 year old Calisto Tanzi‚ who discontinued his studies to expand his father’s sausage and cheese shop. It began as a small pasteurization plant in Parma and further expanded into cheese‚ yoghurt‚ cookies‚ fruit juice and ready-made sauce production that are under different names in each country. They were the ones to produce the world’s

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    Parmalat Case Study

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    started‚ no later than 2001‚ to bring in red figures. Losing money on its productive activities‚ the company shifted more and more to the high-flying world of derivatives and other speculative enterprises. Parmalat’s founder and now former CEO Calisto Tanzi engaged the firm in several exotic enterprises‚ such as a tourism agency called Parmatour‚ and the purchase of the local soccer club Parma. Huge sums were poured into these two enterprises‚ which have been a loss from the very beginning. It has

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