Memo To: John Doe From: Team C Date: February 20‚ 2012 Subject: Auditing‚ share-based payment and SPE reporting A publically traded company offers challenges to auditing when it comes to shared-based payment reporting and special-purpose entities (SPE) reporting individually. The most basic principle of GAAP at risk is the qualitative characteristic of reliability. Shared-based payment and SPE reporting individually has been broken down to better equip the audit for our client. It is important
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CRM 321 Substantive Criminal Law Case Brief Mod 1 UNITED STATES of America‚ Plaintiffs‚ v. Monte Dale THOMPSON‚ Defendant. Hawaii Supreme Court (1986) Parties: [Parties to the case] U.S. (Plaintiff) v. Thompson (Defendant) Facts: [Briefly state the relevant facts of the case that the court relied upon to reach their decision – normally 1-2 paragraphs] The Bretons are sought to cancel the Agreement of Sale of a leasehold interest and for damages. The Bretons alleged that CPS had breached the
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Technology Department of Technology Strategy and Entrepreneurship Technology & Strategy (MOT1431) TEACHING CASE No. 1 Rise of Microsoft Course Coordinator: Dr. Geerten van de Kaa Submitted By: Amir M. Shaikh CTiG - EMMEP 2008-2010 Student No.: 1537415 Date: 3rd February‚ 2010. Teaching Case No.1: The Rise of Microsoft 3rd February‚ 2010. Discussion Questions: 1. What factors led to Microsoft’s emergence as the dominant personal computer operating system provider? Is Microsoft’s
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Process Of Auditing‚Auditing Vs Investigation INTRODUCTION: Introduction to auditing: Economic decisions in every society must be based upon the information available at the time the decision is made. For example‚ the decision of a bank to make a loan to a business is based upon previous financial relationships with that business‚ the financial condition of the company as reflected by its financial statements and other factors.As a result the bank has lost both the principal and the interest
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Case Study- Unit 1- Careers- YOUJUICE YouJuice‚ an international drinks company‚ needs a dynamic new director to build Latin American sales. Background YouJuice Inc.‚ based in Monterrey‚ Mexico‚ sells ready-to-drink juices all over the world. It was originally a Mexican company‚ but it is now owned by a large US Corporation. YouJuice is currently looking for a Sales and Marketing Director for its sales facilities in Brazil‚ Argentina and Colombia. Recently‚ sales results have been poor. Overall‚
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Question 1: Was taking on the large and powerful companies the right thing to do? Ultimately‚ firms enter markets to compete for market share and grow their bottom line. Marly saw the opportunity for growth and went for it. However‚ FSMI has no experience with large customers. The best option to address the experience issue would be to take on one major customer and learn the ins and outs of what it takes to satisfy their demand. Then‚ once FSMI is able to accommodate that customer‚ they should
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Chapter 10 Auditing the Revenue Process SEC SAB101: Revenue recognition 1. 有persuasive evidence 有证据 2. Delivery occurred‚ service rendered，东西给了服务于需求 3. Price is fixed/determinable 价格固定 4. 有collectability钱收的回来 Fraud Risk in Revenue cycle: 欺诈风险 1. Side agreement: off-book‚ adjust record to entice customer 2. Channel stuffing: 填塞分销渠道，造成销售假象 inflate sales by forcing product through a distribution channel 3. Related party transaction: 实质重于形式原则substance over form是指企业应当按照交易或事项的经济实质进行会计核算，而不应当仅仅按照它们的法律形式作为会计核算的依据
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Baldeo Persaud NT1230 Unit 10 Assignment 1: Backup Criteria A company should have backup files of anything important and pertinent to their business. Any data and files that are stored on their computer should be backed up. I would suggest a full backup which includes all files whether they have been changed or not. I would have 8 datasets which includes User Acquisition Costs‚ Abandoned Carts‚ Visitor Value‚ Lifetime Value‚ Traffic‚ Lead Source ROI‚ Purchase Funnel and Percentage of Mobile Visits
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Case Study 1: Starbucks 1. What are the barriers facing Starbucks as they try to “teach” people to change their consumption habits from tea and instant coffee? a. China is country with a population of about 1.3 billion people. It is considered a tea-drinking nation rather than a coffee-drinking nation. This is partly due to the benefits that tea is believed to offer‚ which include medicinal qualities that coffee does not have. As a result‚ Starbucks has the barrier of tradition in their way
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Case 1-2 Ackoff’s Management Misinformation Systems This case is adapted from a classic article entitled “Management Misinformation Systems.” It was written by Russell L. Ackoff and appeared in Management Sciences. In the article‚ Ackoff identified five common assumptions about information systems and then explained why he disagreed with them. REQUIRED: Read the five assumptions‚ contentions‚ and Ackoff’s explanation. For each of the five‚ decide if you agree or disagree with Ackoff’s
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