inside trading. “Sarbanes-Oxley was precipitated by a slew of corporate scandals‚ including those at Enron (otc: ENRNQ - news - people )‚ Arthur Andersen‚ Tyco (nyse: TYC - news - people )‚ Global Crossing (otc: GBLXQ - news - people ) and WorldCom (otc: WCOEQ - news - people ). But it was meant to address systemic flaws in the way corporations have been reporting their numbers for decades.” (www.forbes.com) The effect of the Sarbanes-Oxley Act that President Bush signed into law July
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A CASE STUDY ON ENRON CORPORATE FRAUD (2001) Submitted by: AMIT SHARMA PGDM (016)/09-11 What is FRAUD? In the broadest sense‚ a fraud is an intentional deception made for personal gain or to damage another individual. The specific legal definition varies by legal jurisdiction. Fraud is a crime‚ and is also a civil law violation. Many hoaxes are fraudulent‚ although those not made for personal gain are not technically frauds. Defrauding people of money is presumably the most common type
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(objects appearing smaller) • Body image distortion: parts of the body appearing larger‚ smaller‚ shrinking or non-existent • Diffusion of ego and body boundaries • Increased hyper-suggestibility and distractibility‚ due in part to dissolution of critical ego functions • Feelings of hyper-empathy with others‚ which may be followed by intense feelings of psychic and existential isolation • Panic attacks • Changes in subjective sense of time and place • Depersonalisation
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Partnership Ownership Changes & Liquidations 3 – Partnership Dissolution - #1 • Dissolution is a legal termination • UPA § 31 & 32: – admission or withdrawal of Pr results in Pp dissolution • When act of dissolution occurs‚ Prs may – continue business as new Pp or – liquidate 2 – Partnership Dissolution - Heading Partnership Dissolution 4 – Partnership Dissolution - #2 • Remember dissolution is not liquidation • Dissolution – Pp legally ends • Liquidation - winding up of the Pp’s
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Effects of curing condition of solution cast Nafion® membranes on PEMFC performance Korean J. Chem. Eng.26(3)‚ 679-684 (2009) Thickness of membrane ~ 50µm There are some disadvantages of the solution casting method that the cold cast films are generally mechanically weak‚ susceptible to crack formation and soluble in many polar solvents‚ especially in water at room temperature. Generally‚ the annealed films undergo morphological changes when heated above the glass transition temperature (Tg=109oC
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combining paid employment with domestic and care work. These trends have led to renewed interest in the family in both the sociological and the policy literature‚ as well as in popular and political discourse. Patterns of family formation and dissolution in Britain changed significantly in the latter half of the twentieth century. This is particularly true since the late 1960s when restrictions on contraception‚ abortion‚ and divorce were substantially reduced. The 1964 introduction of the contraceptive
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Class II which indicating it has low solubility and high permeability properties (Takagi et al. 2006). As the permeability of clopidogrel is high‚ this provides properties of good absorption orally. However‚ its low solubility that due its poor dissolution or low solvation rate can greatly limiting the oral bioavailability of clopidogrel (Reddy and Karunakar 2011) which is below 50% (Patel et al. 2010) and resulting in its pharmacological effect reduction in the inhibition of platelet aggregation
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Table of Contents Abstract Congress passed the Sarbanes-Oxley Act of 2002 in response to financial scandals perpetrated by Enron and WorldCom‚ and it has had a strong impact on corporate accounting and financial decision-making. This law was intended to enhance financial transparency for publicly-traded companies. The Sarbanes-Oxley Act established new regulations and penalties for public companies to protect investors. In addition
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Financial Information Analysis: The Burden of the Sarbanes Oxley Act Table of Contents Executive Summary 3 Introduction 4 Sarbanes Oxley Act 2002: The Burden it places on companies 5 Cost of Compliance 5 Cost of Finance to U.S Companies 5 Fees and Audit 6 Reduced Competition 7 Conclusion 8 References 9 Executive Summary The Sarbanes Oxley Act‚ named after its two main sponsors‚ Senator Paul Sarbanes and Congressman Mike Oxley is a legislation that must be complied by all
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misleading and untrustworthy reports to the clientele may dare the likeness of the firm which may tremble the interest of the outer parties inside the company. Few of the businesses which have demonstrated the interpreted financial statistics are WorldCom and Enron have drove to disasters‚ as a result of which investors‚ shareholders and others have to cause enormous quantity of losses‚ when these businesses proclaim bankruptcy‚ years after a healthy financial reports. The principal point of such
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