judgments about the case when Arthur Anderson failed its tasks to detect fraudulent financial activities on Enron and several different companies. The Enron Company filed bankruptcy in December of 2001.Being well known as a big energy company which headquarters is located in Houston‚ the bankruptcy of the company drew lots off attentions from business world. Questions were asked and lots of financial misstatements were revealed and Arthur Andersen – Enron’s external auditing and accounting firm
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Leadership Traits BUS660: Contemporary Issues in Organizational Leadership Karen Ivy October 7‚ 2013 Leadership Traits The words leader and leadership often times are confusing to lots of people. A leader is a person while leadership is an action or process a leader performs. The words managers and leaders can be used as a substitute for each other. A manager usually hold an authoritarian position in an organization where they perform leadership skills for managerial purposes
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In January 200l the Intergovernmental Panel on Climate Change (IPCC)‚ a group of scientific experts assembled by the United Nations‚ released a frightening report on the potential consequences of the climate phenomenon known as global warming. The panel found that the 1990s had been the warmest decade on record and predicted that temperatures will rise anywhere from 2.5 to 10.4 degrees around the world over the next century‚ causing changes to global weather patterns. Indeed‚ unusual and frequently
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Temika Williams December 9‚ 2011 Final Paper JUS 510 Contemporary Criminal Justice Issues and Trends Joe Niehaus Dear Colleagues‚ In order to promote new and “stretch learning” (learning that expands your current knowledge in a given area) in graduate education‚ I am requesting that you complete and insert the following New Learning Disclosure Statement at the top of the first page of your Final Paper. Thanks. Joe Niehaus NEW LEARNING DISCLOSURE STATEMENT During the research
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control framework used to conduct its assessment of internal controls. Discuss the options in selecting a control framework. Regarding the control framework‚ the SEC has made specific reference to COSO as a recommended model. Furthermore‚ the PCAOB Auditing Standard No. 5 endorses the use of COSO as the framework for control assessment. Although other suitable frameworks have been published‚ any framework used should encompass all of COSO’s general themes 24. Prior to SOX‚ external auditors were required
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1992‚ Ethical Issues in the Practice of Accounting‚ South-Western Publishing‚ Cincinnati‚ OH. Bentham‚ J Duska‚ R. F. & Duska‚ B. S. 2003‚ Accounting Ethics‚ Basil Blackwell‚ Oxford. Fried‚ C Hare‚ R. M. 1981‚ Moral Reasoning‚ Clarendon‚ Oxford. HIH Royal Commission 2003‚ The Failure of HIH Insurance‚ Commonwealth of Australia‚ Canberra Kant‚ I. 1953‚ ‘The Moral Law’‚ in H. J. Paton (trans.)‚ Groundwork of the Metaphysic of Morals‚ Hutchinson‚ London. Libby‚ T McBarnet‚ D. & Whelan‚ C. 1999‚ Creative
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THE INDIVIDUAL AND TECHNOLOGY AND LAW IN PRACTICE COMMUNICATION TASK Part A: MEDIA FILE ARTICLE 1 Kids could be charged over ’sexting’ on mobiles CHILDREN engaged in "sexting" could be charged with child sex offences under laws set to pass federal parliament. However‚ the attorney-general will have discretion as to whether people under 18 are charged with child sex offences for sending sexually explicit material via their mobile phone. The Government has accepted the recommendation
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Koger Properties‚ Inc. 1.) The SEC has a strong case against Goodbread for violating his independence because as it is stated on the AICPA’s website‚ “Independence shall be considered to be impaired if: During the period of the professional engagement a covered member was committed to acquire any direct or material indirect financial interest in the client.” (aicpa.org 101-1). In Goodbread’s case this refers to the fact that he had shares of stock (direct financial interest) in his possession
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On April 25‚ 2007‚ agents raided the Surry County‚ Virginia home owned by Michael Vick‚ NFL’s Atlanta Falcons quarterback. The authorities reportedly discovered 66 dogs‚ 55 of them being pit bulls‚ blood stained carpet‚ a dog fighting pit‚ and equipment which is commonly used in dog fighting rings such as dog treadmills and scales‚ a pry bar used to open a dog ’s mouth and an instrument used for breeding. At the time of the raid‚ Vick was not present at his home but denied having knowledge of dog
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Dell case According to the 10-K filed on 30/13/2012 on Dell’s website‚ the following data has been appeared on the fiscal 2012 financial statement. Sales: 62‚071 Total Assets: 44‚533 Net income: 3‚492 Cash flows from operating activities: 5‚527 Number of employee: 2012 109‚400(106700 regular employee and 2‚700 temporary employee) 2011 103‚300(100‚300 regular employee and 3‚000 temporary employee) 39‚900 located in USA and 66‚800 in other countries Dell’s products Dell’s products
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