CASE 4-1: Bessrawl Corporation Reconciliation of net income from U.S. GAAP to IFRS 2011 Net Income according to U.S. GAAP attributable to equity holders of Bessrawl Corporation ………… $1‚000‚000.00 IFRS adjustments: Add: Reversal of inventory cost written down to replacement cost….. 10‚000.00 Less: Additional depreciation of building after 2011 revaluation……..
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Based in Houston‚ Texas an American energy‚ commodities‚ and services company named ENRON CORPORATION was Ranked number 7 on the fortune 500 list in 2000‚ it was one of the most famous and largest integrated natural gas and electricity companies in the world. The company went bankruptcy on December 2‚ 2001. But before that it marketed natural gas liquids around the world and was working as one of the biggest natural gas transmission systems in the world‚ with transmissions over a massive area of
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Enron: Leadership without Ethics and Practical Execution Enron‚ once one of the largest energy public companies globally‚ achieved a $65 billion asset volume but only took 24 days to go bankrupt. Initially‚ its main service is extracting natural gas and manufacturing energy-using products‚ but the excessively aggressive and benefit-oriented type of operation makes the company create lots of so-called "innovative" investment department and financial products. All these activities played as the
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Introduction Enron was one of America’s leading companies prior to its spectacular collapse in 2001. It was frequently named as one of America’s top 10 most admired corporations and best places to work‚ and its board was acclaimed one of the US’ best five‚ according to Fortune magazine. As America’s seventh largest company‚ Enron experienced explosive growth through the 1990s. It had revenues of US$139 ($184) billion‚ US$62 ($82) billion in assets and employed more than 30‚000 people across 20
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www.ccsenet.org/ass Asian Social Science Vol. 8‚ No. 10: August 2012 Managing Stakeholders: An Integrative Perspective on the Source of Competitive Advantage Minyu Wu’ ’ School of Business‚ Curtin Universify Sarawak‚ Sarawak‚ Malaysia Correspondence: Minyu Wu‚ School of Business‚ Curtin Universify Sarawak‚ CDT 250‚ 98009 Miri‚ Sarawak‚ Malaysia. Tel: 60-8-544-3844. E-mail: minyu.wu@curtin.edu.my Received: March 19‚ 2012 doi:10.5539/ass.v8nl0pl60 Abstract Despite the enormous amount of academic
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Congested Heart Failure (adapted from McGraw Hill Case Studies) Chief Complaint: 74-year-old woman with shortness of breath and swelling. History: Martha Wilmington‚ a 74-year-old woman with a history of rheumatic fever while in her twenties‚ presented to her physician with complaints of increasing shortness of breath ("dyspnea") upon exertion. She also noted that the typical swelling she’s had in her ankles for years has started to get worse over the past two months‚ making it especially
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UVA-F-1299 Rev. Feb. 8‚ 2011 This document is authorized for use only by Mattia Tenaglia at Tecnologico de Monterrey. Please do not copy or redistribute. Contact permissions@dardenbusinesspublishing.com for questions or additional permissions. ENRON CORPORATION’S WEATHER DERIVATIVES (A) Everybody talks about the weather‚ but nobody does anything about it.1 In October 2000‚ Mary Watts‚ the chief financial officer of Pacific Northwest Electric (PNW)‚ a utility servicing the Pacific Northwest
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Ayusarita Satriani 311368 – IUP BUSINESS UGM Financial Management ENRON Resources: http://en.wikipedia.org/wiki/Enron_scandal ; http://news.bbc.co.uk/2/hi/business/1780075.stm; http://finance.laws.com/enron-scandal-summary Enron is an energy company that successfully grew from nowhere to be America’s seventh largest company‚ which has 21‚000 staff in more than 40 countries in 15 years. It was one of the world’s leading electricity‚ natural gas‚ communications‚ and pulp and paper companies
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This is a case study of a 76 year old female patient who is suffering from congestive cardiac failure. She has past medical history of hypertension‚ chronic renal failure‚ type 2 diabetes mellitus and hyperlipidaemia. She has been admitted in hospital several times recently and she was discharged 11 days ago from emergency department. Now she is suffering from dyspnoea and she feels like she can not catch her breath due to congestion of lungs. Congestion of lungs occurred due to congestive heart
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Case studies help today’s nursing professionals acquire essential critical thinking skills for solving both common and more complex health problems. This paper discusses about two different cases- Ms. A with iron-deficiency anemia and Mr. P with congestive heart failure. Case study#1 “Anemia is a reduction in the total number of erythrocytes in the circulating blood or a decrease in the quality or quantity of hemoglobin” (McCance‚ Huether‚ 2010). Anemia results from decreased production of erythrocytes
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