Under the common law‚ accountants may be found liable to the clients who hire them under several legal theories‚ including breach of contract‚ fraud‚ and negligence. Accountants owe a duty to use reasonable care‚ knowledge‚ skill‚ and judgment when providing auditing and other accounting services to a client. In other words‚ an accountant’s actions are measured against those of a “reasonable accountant” in similar circumstances. The development of GAAPs‚ GAASs‚ and other uniform accounting standards
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could have prevented the fall of Enron. First of all‚ if the board of directors made the right strategies for Enron rather than created hundreds of SPEs to remove assets and debts off balance sheet‚ the picture of Enron could have made a difference. Secondly‚ if the audit committee of Enron could point out all those aggressive and risky accounting treatment and propose solutions‚ then the afterward damages could be eliminate or at least minimized. c. The BOD of Enron should have known about the
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Nursing Management for Renal Failure BSN Student Department of Baccalaureate & Graduate Nursing NSC 386 Adult Health Nursing II October 17‚ 2013 Nursing Management for Renal Failure The purpose of this paper is to utilize the importance of evidence based practice in the clinical setting by incorporating the validity in planning care for the patients whom endure renal disease. Evidenced based practice is such a crucial part in obtaining as much knowledge needed to prioritize
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2017)‚ the fall armyworm of maize is an insect which nourishes on the maize crops and have the potential of habitating an area on their arrival and this species can move long distances over a year mostly in the summer seasons. (FAOSTAT‚ 2013) stated that Maize (Zea Mays L.) crops is an important crop of agriculture in southern Africa‚ because large number of African populations depend on maize crops for their livelihood in both the rural and the urban areas. This adverse effect of the fall armyworm
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MD. ZULKIPLI MATRIC NO : 1333430136 Dr. Abdullah bin osman Enron : Questionable Accounting Leads To Collapse History ENRON CORPORATION. Enron‚ a corporation headquartered in Houston‚ operated one of the largest natural gas transmission networks in North America‚ totaling over 36‚000 miles‚ in addition to being the largest marketer of natural gas and electricity in the United States. Enron managed the world’s largest portfolio of natural gas risk management contracts and
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Enron: The Fall from Grace/ The World’s Biggest Fraud Outline A. Enron’s History B. Overview of Enron’s Operations 1. Wholesale Services 2. Energy Services 3. Global Services C. Enron’s Timeline D. Enron’s Role in The Energy Crisis in California E. The Fall of Enron F. Why Enron Fell from Grace? G. The Crash of Enron 1. Key Management at Enron 2. Enron’s Auditor 3. Credit Rating Agencies 4. Investment Banks 5. Links with The Government (Bush Administration) 6. The Link of Enron with The British
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An Organizational Failure: Blockbuster Rana Fawad 1. Describe and discuss how the organization’s culture facilitated the failure. Philips (2011) believes that success or failure of any great company depends on “Events‚ internal and external” (p. 3). Blockbuster also appears to be a victim of certain events at internal as well as external level. Based in McKinney‚ Texas‚ Blockbuster and founded in 1985 (Blockbuster Corporate‚ 2012) and it ushered in a new era as far as video rental retail
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Heart failure is caused by the decrease cardiac output and decrease perfusion to the vital tissues of the body. Cardiac output is depended on the stroke volume and heart rate. There are three factors that influence stroke volume‚ which are contractility‚ preload and afterload. Contractility is reduced due to Ms. Boehmer’s history of acute myocardial infarction. Acute myocardial infarction causes myocyte function disruptions. Ms. Boehmer’s history of hypertension‚ smoking‚ and coronary artery disease
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responsibility to provide all discharge instruction for patient safety. But‚ some patient complaining about discharge instruction and family worried about how they can prevent the fall at home. The elderly people can’t manage their own health issue alone. Upon the discharge planning nurses can help their situation through case manager. The case manager talked with patient and the family members about the home health for them. Home health care agency is very helpful for elder peoples to maintain their capability
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Enron‚ what caused the ethical collapse? Q1. What led to the eventual collapse of Enron under Lay and Skilling? A1. There are many reasons‚ which led to the collapse of Enron. With the senior leadership of the company not holding/staying true to the company’s code of ethics‚ not enforcing many laws (which led to the company violating those laws). Therefore‚ the inability of the senior leadership to ensure that there are not only written practices as to how business should be done‚ but actually
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