ABRAHAM‚ FLORENCE A. M.SC. Accounting B. I. U.‚ BENIN CITY. NIGERIA. January 2011 Abstract: This paper focuses on the directors’ and accountant’s behaviour and their contribution to Parmalat’s fraud. It will also address how these gaps might be filled‚ and meanwhile propose some "solutions." First‚ we offer a brief description of Parmalat’s group and of the events which forced the company to reveal its financial status. This will help to highlight a number of violations carried
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1. The report is based on a panel discussion with six of Atlantic Canada’s finest leaders in a series of short and long answer questions. The panellists provide their views‚ opinions‚ and personal reflections on topics including what makes a successful leader‚ various management styles‚ strategic planning‚ importance of various stakeholder groups‚ performance appraisals‚ and the significance of having a formal education. Panellists Biographies: Bill Black – Former CEO of Maritime Life Black is the
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References: 6 Reference ASX Corporate Governance Council‚ 2010‚ Corporate Governance Principles and Dashew‚ L. 2009‚ Importance of Independent Directors‚ The Human Side of Enterprise‚ viewed 13 May 2013‚ Deloitte‚ 2013‚ Audit Committee Brief: Highlights from the AICPA’s 2012 SEC and Faleye‚ O. 2007‚ Does One Hat Fit All? The Case of Corporate Leadership Structure‚ Northeastern University‚ Boston. Lend Lease‚ 2012‚ Corporate Governance Statement 2012‚ Lend
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The Impact of the Islamic Religion on the Harmonisation of International Accounting Standards Justin Lingard – S200990 October 2010 Table of Contents Introduction 4 User requirements of financial reports 5 IFRS Compliance Issues with Shari ‘a law 6 Riba 6 Gharar 7 Zakat 7 Conclusion 8 References 10 Introduction Islam is the world’s second largest religion with over 1.65 billion followers‚ which constitutes 24% of the world’s population (Kettani‚ 2010). Islam is a religion
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References: ABC News 30May2012 – Deloitte Failures‚ Last Viewed 16 March 2013 http://www.abc.net.au/news/2012-05-30/deloitte-faces-questions-over-hastie-collapse/4040850 Carlson I‚ Crosbie C‚ McEvoy D‚ 2013‚ ‘Hastie Group Limited and Specific Subsidaries Report by Administrators ‚ Last Viewed March 16 2013 http://www.ppbadvisory
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seek to make himself relevant to his organisation by providing information that will make management take decisions that impact positively on their ability to achieve the organizational goals. However‚ according to research and surveys conducted by Deloitte & Touché (2004) and the Internal Audit Agency of Ghana (2006)‚ much of the work of Internal Audit has been very restrictive in terms of scope. This needs to be addressed if the required return on investment in the Internal Audit activity is to
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Oct. 2012. 4. Zanzig‚ Jeffrey S‚ and Dale L. Flesher. "GAAP Requirements for Nonpublic Companies." Nysscpa. Nysscpa.org‚ May 2006. Web. 13 Oct. 2012. 5. "Small or Mid-Size Private COmpanies Indicate Preference for Separate Accounting Standards: Deloitte Survey." Galegroup.com. Investment Weekly News‚ 8 Aug. 2009. Web. 13 Oct. 2012. 6. Beckwith‚ George. "Is a separate FASB for private company GAAP coming?" Financial Executive Oct. 2010: 66+. Academic OneFile. Web. 14 Oct. 2012.
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Guide to Ethics Management: An Ethics toolkit for Managers http://www.managementhelp.org/ethics/ethxgde.htm Verschoor‚C.C.(December 2006). Ethical Culture: Most Important Barrier to Ethical Misconduct‚ Strategic Finance‚ p19-20 McDowell‚T.(2006). Deloitte ’s three ways to instill ethical guidelines‚ Strategic HR Review‚ p16-20
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Company Profile Ford Motor Company was founded in 1903 by automotive and industrial pioneer Henry Ford in Dearborn‚ Michigan. Being first to implement a moving assembly line for automotive manufacturing‚ Ford was able to more efficiently mass produce their products than their competitors. In 1908 the Model T was introduced and went on to sell over 15 million vehicles‚ firmly establishing Ford as the major player in the early automotive industry with 50% market share by the 1920s. The company went
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Core banking and its importance in today’s banking environment 1.1. Definition and functionality Before elucidating what drives banks to modernize their core banking systems and how to start a major project like this it is important to understand what the term core banking refers to and how a core banking system is defined. The answer to the question “what is a core banking system?” varies by whom you ask. However‚ the answer is significant for the scope of a core banking modernization initiative
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