The different between negligence and fraud is intention. The critical issue in this case study is the responsibility of auditor. Should Ernst & Ernst be civilly liable for defrauded investors of First Securities Company of Chicago under Securities Exchange Act of 1934 under Rule 10b-5. According to Securities Exchange Act of 1934 under Rule 10b-5‚ plaintiff which was the defrauded investor Hochfelder needed to prove that Ernst & Ernst intentionally manipulate the escrows investors
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reason is maybe that they do not have enough knowledge of the language context. Due to differences in aesthetics‚ ways of thinking‚ the notion of value‚ psychological characteristics and practices of each nation‚ interpretation and expression of the same things could be different. So it is hard to sometimes lead to misunderstandings in the contact is unavoidable. II. Cultural differences cause language differences Each nation has its own outlook‚ and each development from its own unified set of rules
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the Bahamas‚ gives a helping hand when trying to contrast them. Though they are not that far away from each other‚ their differences make them seem like they were on opposite sides of the world. Some obvious differences would be that the United States is way bigger and more populated‚ more historic and other things like that‚ but I’m going to go through about three major differences that many people do not know too much about. Having my elementary‚ middle school and freshman year of high school
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Painting and architecture are so intimately combined that it is sometimes difficult to perceive where one begins and the other ends. There are literally no frames to confine or define the painting form the architecture Architectural painting (also Architecture painting) is a form of genre painting where the predominant focus lies on architecture‚ both outdoors views and interiors. While architecture was present in many of the earliest paintings and illuminations‚ it was mainly used as background
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amount no matter what who worked hardest. However‚ China had communes instead‚ which is similar to a large group of collectives and could hold up to 5‚000 families‚ but they are not quite the same‚ especially the way China runs things. One major difference is‚
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There are differences between microeconomics and macroeconomics‚ although‚ at times‚ it may be hard to separate the functions of the two. Microeconomics and macroeconomics are the two major categories within the field of economics. Microeconomics is the branch of economy‚ especially such topics as markets‚ prices‚ industries‚ demand‚ and supply. Microeconomic concentrates on the difficulties of the markets for services and goods‚ and how the price affects the growth of the markets (Microeconomics
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Differences Between Employees and Independent Contractors (Source: IRS) By way of providing more clarity to this topic‚ following is the 20 factor test as presented by R. C. Chip Goldsberry‚ Assistant Director of Personnel Services for Compensation and Information Systems at Purdue University‚ in the August‚ 1992 edition of the NACUBO Business Officer‚ a journal published by the National Association of College and University Business Officers (NACUBO): 1. an employee is required to comply with instructions
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Two of the transportations used that can be hardly seen nowadays are the sampan and trishaw. Sampans are small wooden boats that are usually propelled by oars used for fishing and short range transportation used used along rivers and coastal areas in Singapore. There are different kinds sizes for the sampans and the bigger ones were used as cargo carriers or trading vessels. A small-sized craft takes one or up to three people‚ and it was also used to carry small amounts of goods‚ and some were even
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interest or a dilemma between an individuals rights and your duty of care it is best practise to make sure the individual is aware of the consequences of their choice and assess whether they have the mental capacity ( mental capacity act ) It is their right as an individual to be able to make informed choices about their own lives even if you I dont agrre with them‚ then it is good to seek advice. Firstly I would go to my teamleader‚ supervisor or manager to make them aware of the issues and ask for extra
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Objectives Paragraph Uncertainty in the business environment is a major threat at each and every level of the supply chain. Every day new challenges and opportunities arise – rising cost of fue‚ implications of an organization’s carbon footprint‚ outsourcing regulations‚ tax incentives‚ and political fluctuation. Proactively monitoring the implications of such events at frequent intervals is crucial for an organization. By using a variety of Supply Chain modeling and mathematical tools‚ an organization
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