Case 1.1 - Enron Corporation ------------------------------------------------- Discussion 1 The parties we believe to be most at fault for the crisis in this case are a) the Audit Firm engaged in the Enron audit (Arthur Andersen); b) Enron Management (Kenneth Lay‚ Jeffrey Skilling‚ Andrew Fastow; and c) the SEC. The Public Accounting Firm: Arthur Andersen The auditor has the responsibility to evaluate the risk of material fraud‚ including: * Incentives and motives for fraud : Enron was a fast
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Introduction Sa Sa International Holdings Limited (Sa Sa) is one of the cosmetics retailing group in Hong Kong. Sa Sa is very successful on their business which make them has over 270 retail stores and counters in Asia‚ covering Hong Kong‚ Macau‚ Mainland China‚ Singapore‚ Malaysia and Taiwan. Therefore‚ our group interested in analyzes and evaluate the marketing mix of the Sa Sa’s promotion which includes the personal selling and advertising. And we will also analysis the place to see how Sa Sa Company
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Description of the company’s performance McKesson Corporation is one of the leading providers of health care products and services. When it comes to analyzing the external environment; the political‚ economic‚ social‚ technological (PEST) analysis shows that the environmental situation is favorable for the company. The environment agrees with what the company wants to achieve. The environmental factors are giving the company a chance to succeed in its endeavor. In politics there is no direct problem
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03/15/2010 Carnival Corporation-2007 Carnival Corporation is the largest cruise and most profitable cruise ship operator in the world. Carnival is headquartered in Miami‚ Florida and London England and employs 80‚000 employees. “Carnival operates a fleet of 95 ships‚ with another 11 ships scheduled for delivery between 2010 and 2012 (Carnival Corporation‚ 2010).” Carnival cruises to Alaska‚ the Caribbean‚ Panama‚ South America‚ Mediterranean‚ New England‚ Bermuda‚ South Pacific‚ and the Bahamas
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Groupe Ariel Sa Case Analysis Groupe Ariel S.A: Parity Conditions and Cross-Border Valuation Abstract This case discusses Cross-Border valuation of projects. This kind of analysis is common for companies that are operating in many countries. Groupe Ariel is one such company that is considering investing in a project in its own subsidiary in Mexico. The company manufactures and sells printers‚ copiers and other document production equipment in many countries. As far as‚ expansion into new markets
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MFE 6390 Spring 2013 Residual analysis in SAS (continued) In the previous two lectures‚ we learnt how to obtain the residuals of the estimation and to formally test for heteroscedasticity in the model. In this lecture‚ we will focus on testing the model errors for serial correlation. Recall that‚ in order to make valid inferences using the linear regression estimates‚ we need the errors of the model (i.e. residuals) to
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EXPENSE RECOGNITION The production‚ sales‚ or cash receipts method can be used to assign revenues to periods of time. Expense recognition involves assigning or matching expenses to periods of time. Some expenses are closely related to the revenues assigned to periods of time. For example‚ the costs of goods sold during a period reflect the costs of materials‚ labor‚ and manufacturing overhead incurred to produce units of product that were sold. These costs are called product expenses. Other expenses
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REVIEWS‚ REFINEMENTS AND NEW IDEAS IN FACE RECOGNITION Edited by Peter M. Corcoran Reviews‚ Refinements and New Ideas in Face Recognition Edited by Peter M. Corcoran Published by InTech Janeza Trdine 9‚ 51000 Rijeka‚ Croatia Copyright © 2011 InTech All chapters are Open Access articles distributed under the Creative Commons Non Commercial Share Alike Attribution 3.0 license‚ which permits to copy‚ distribute‚ transmit‚ and adapt the work in any medium‚ so long as the original work is properly
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Organization‚ Location and Corporate Governance: The company which will be analyzed is TELUS corporation‚ the head office is located at 510 W. Georgia St‚ 23rd Floor‚ Vancouver‚ British Columbia‚ V6B 0M3. The chairman of the board of directors is R.H. (Dick) Auchinleck‚ the chief executive officer/president is Darren Entwistle‚ chief financial officer is Doug French. The corporate directors are Donald Woodley and John S. Lacey. Organizational Structure: TELUS provides a wide range of telecommunications
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became the Chairman of the UB group. History of United Spirits o 2006 : United Spirits acquired of Bouvet Ladubay SAS‚ a Company in France engaged in manufacture of wines. This acquisition has been made by Asian Opportunities and Investments Limited‚ a wholly owned subsidiary of USL in Mauritius. The acquisition involved the purchase of entire share capital of Bouvet Ladubay SAS for a consideration of Euro 14.75 Million. o 2007: United Spirits Limited‚ the flagship of The UB Group acquired a
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