9-104-071 REV: SEPTEMBER 14‚ 2007 ROBERT S. KAPLAN DAVID KIRON Accounting Fraud at WorldCom WorldCom could not have failed as a result of the actions of a limited number of individuals. Rather‚ there was a broad breakdown of the system of internal controls‚ corporate governance and individual responsibility‚ all of which worked together to create a culture in which few persons took responsibility until it was too late. — Richard Thornburgh‚ former U.S. attorney general1 On July 21‚ 2002
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Terrance L. Pohlen‚ USAF‚ Ph.D Terrance_Pohlen@dscc.dla.mil 9-6-95 Activity-Based Costing (ABC) General Readings - Activity-Based Costing Ali‚ Hamdi F.‚ A Multicontribution Activity-Based Income Statement‚ Journal of Cost Management‚ F94‚ pp. 45-54. The author outlines the development of an ABC based income statement. The multicontribution income statement reflects the individual contribution by product‚ product line‚ operations and facilities. The ABC based income statement attempts
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Row‚ 1970) pp. 88-138. * N.F.R. Crafts‚ The Industrial Revolution: Economic Growth in Britain‚ 1700-1860. * Friedrich Engels‚ The Condition of the Working-Class in England in 1844‚ (Cosimo Inc.‚ 2009) * Valerie Hansen‚ Kenneth Curtis‚ Kenneth R * Eric Hobsbawm‚ History of Civilisation: The Age of Revolution‚ Europe 1789-1848 (London‚ 1969) p. 29. * Joel Mokyr‚ ‘The Industrial Revolution’‚ The Oxford Encyclopaedia of Economic History‚ (Oxford University Press‚ 2003) vol. 3‚ pp. 49-56. * Patrick
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Bibliography: Allison‚ A. (2000). A Challenge to Hollywood? Japan character goods hit the U.S. Japanese Studies‚ 20 (1)‚ 67–88. Ang‚ I. (2003). Cultural Translation in a Globalised World. In N. Papastergiadis (Ed.)‚ Complex Entanglements: Art‚ globalisation and cultural difference (pp. 30–41). London: Oram Press. Appadurai‚ A. (1996). Modernity at Large: Cultural dimensions of globalization. Minneapolis: University of Minnesota Press. Barthes‚ R. (1982). Empire
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problems. Accreditation and Certification Accreditation improves quality in two ways. The first involves establishing practice guidelines‚ performance standards‚ and expected outcomes for key clinical‚ financial‚ and service areas (Neuman and Ptak‚ 2003). The second method involves making the accreditation results publicly available on "report cards." Report cards facilitate comparison shopping among consumers and purchasers of plans. Accreditation Standards More than 60 standards are examined
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↵ Baudouin L and Lebrun P‚ 2000. An operational bayesian approach for the identification of sexually reproduced cross-fertilized populations using molecular markers. In: Proceedings of the International Symposium on Molecular Markers for Characterizing Genotypes and Identifying Cultivars in Horticulture‚ Montpellier‚ France‚ March 6–9‚ 2000 (Doré C‚ Dosba F and Baril C‚ eds). Leuven‚ Belgium: International Society for Horticultural Science; 81–93. ↵ Belkhir K‚ Borsa P‚ Chikhi L‚ Raufaste
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new employees’ issues. Globally‚ knowledge has become the most important factor in economic development and knowledge assets are considered essential for economic growth‚ competitive advantage‚ human development and quality of human life (Malhotra‚ 2003). Therefore‚ the integration of knowledge management and Organisational Learning into Human Resource Management is essential for organisations to build intellectual capital and competitive advantage for the future. (A) Definition of Knowledge Management
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Chapter I INTRODUCTION Rationale The first declaration of Primary Health Care was held in Alma‚ Alta‚ USSR on September 6-12‚ 1978 by the World Health Organization (WHO). This was subsequently implemented by the Philippine Government under the administration of the late President Ferdinand E. Marcos. As of today it is still in effect and continues to serve many people. Normally in the Philippines‚ the provision of Primary Health Care composes of a team which includes a physician‚ nurse‚ midwife
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pursuit of quantity and quality by call centre management”‚ New Technology‚ Work and Beaumont‚ P.B.‚ Hunter‚ L.C. and Sinclair‚ D. (1996)‚ “Customer-supplier relations and the diffusion of employee relations change”‚ Employee Relations‚ Vol Belt‚ V. (2003)‚ “Work‚ employment and skill in the new economy: training for call centre work in the north-east England”‚ paper presented at the 21st Annual International Labour Process Belt‚ V. and Richardson‚ R. (2005)‚ “Social labour‚ employability and social
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Cloning Issue # 5 John A. Robertson‚ "Human Cloning and the Challenge of Regulation‚" The New England Journal of Medicine‚ vol. 339‚ no. 2 (July 9‚ 1998)‚ pp. 119-122. George J. Annas‚ "Why We Should Ban Human Cloning‚" The New England Journal of Medicine‚ vol. 339‚ no. 2 (July 9‚ 1998)‚ pp. 118-125. 10-16-00 In the article that I chose there are two opposing viewpoints on the issue of "Should Human Cloning Ever Be Permitted?" John A. Robertson is an attorney who argues that
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