have been cases where management knowingly deceived the auditors. Then there seem to be other instances where the accounting treatment envelope was pushed just a bit too far. In the case of Enron‚ David B. Duncan‚ the former Andersen partner in charge of the Enron audit who was the government’s chief witness in the trial against Arthur Andersen‚ stood behind the decisions that resulted in the widespread use of off-balance sheet financing in the reporting of certain partnership transactions. (3) Certainly
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of directors allowed the executives‚ accountants and legal department to use Special Purpose Entities (SPEs)‚ a type of partnership‚ in an attempt to camouflage their debt and create a façade of financial stability (Brooks‚ 2007). 3. Enron’s directors understood how profits were made. They also knew management’s activities were dishonest. Andrew Fastow was active in forming the SPE partnerships and his affiliation with LJM2 was a conflict of interest. When Enron
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Introduction A proportional-integral-derivative (PID) controller is one of the most common algorithms used for control systems. It is widely used because the algorithm does not involve higher order mathematics‚ but still contains many variables. The amount of variables that are used allows the user to easily adjust the system to the desired settings. The algorithm for the PID uses a feedback loop to correct the difference between some measured value and the setpoint. It does this by calculating
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PID Controller Tuning: A Short Tutorial Jinghua Zhong Mechanical Engineering‚ Purdue University Spring‚ 2006 Outline This tutorial is in PDF format with navigational control. You may press SPACE or →‚ or click the buttons in the lower right corner to move to the next slide. Clicking on the outlined items will take you directly to that section. Goals and Objectives What are we going to learn? Introduction What is a PID controller? Why do we want to learn the PID Controller? Tuning
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“The best-adjusted people are the ‘psychologically patriotic‚’ who are glad to be what they are.” - Isabel Briggs Myers (goodreads). MBTI (Myers Briggs Type Indicator‚ Myers Briggs Testing Instrument) is a personality assessment that was based off of the Jungian typology theory created by Carl Jung. Isabel Briggs Myers is the one responsible for this assessment‚ and the one responsible for my ungodly obsession with it. It was my Junior year in Psychology and our teacher‚ Mrs. Mais‚ took us into
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#!/usr/bin/env python # -*- coding:utf-8 -*- import wx import subprocess from os import system class BrightnessController(wx.Frame): def debug_true(self): return False def detect_display_devices(self): """Detects available displays""" connected_devs = [] xrandr_output = subprocess.check_output(’xrandr -q’‚ shell=True) lines = xrandr_output.split(’\n’) for line in lines: words = line.split(’ ’)
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As a Millennial I understand that communication skills from my generation are atrocious. After completing chapter fourteen “Social Psychology” in Psychology Tenth Edition by David G. Myers‚ I know understand methods that will help me improve my social relationships with my family‚ friends‚ and future employer. The first method to improving your communication is to fully understand how individual’s communication with one another. Social Psychology comes into action when we are wanting to understand
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CASE 11-6: LESSEE LTD Caleb Aytes Brayden Hudson Brian Laws Katie Vittetoe Topics To Be Discussed • • • • Relevant Facts of the Case IFRS US GAAP Real World Relevant Facts of the Case • Lessee Ltd. – British Company that applies IFRS – Leases equipment from Lessor Inc. – 3 years – No purchase or renewal options & equipment reverts back to Lessor when lease expires – Remaining useful life = 4 years – Guaranteed Residual Value of $20K Accountants Analysis Relevant Questions 1. Was the junior
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The Role of the Controller in a Modern Organization Abstract Changes in the accounting industry have forced a shift in the role of the controller within the organization. From the controller’s perspective‚ this paper will seek to identify current issues faced at The Beverage Company. We will uncover issues within internal control systems‚ investor relations‚ strategic planning‚ control of cash‚ customer credit and collections‚ inventory control‚ and provide solutions to resolving
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Hayley Wicks ACCT 540 Week 5 Course Project‚ Case 1: Applying the Authoritative Sources This week‚ I will discuss my findings from the authoritative sources that relate to the case and then apply those concepts and explain how they relate to the case directly. Since the Controller of Thomas Foods is inexperienced with regards to accounting for hedging strategies‚ I have been asked to provide examples of different hedging strategies and explain how each example is implemented as well as how it is
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