railroad crossings. The main purpose of the signs is to inform that driver that there is a railroad crossing up ahead. They are usually yellow or white and have two capital R’s on the left and right of an X. These signs don’t mean that a train is coming down the track‚ but only to yield. They let the driver know that there is a track. Along with the signs‚ there is usually an X or two R’s painted on the pavement. These serve the same purpose at the signs‚ simply to tell the driver to be aware of
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the emergency room for evaluation‚ because he had multiple abnormal signs and symptoms. After I observed what the nurse did to take care of this situation‚ I was assigned to a completely different type of patient. They had completely different diagnoses‚ different care‚ and approaching for communication with them are very dissimilar. When my previous patient was having multiple abnormal signs and symptoms including vital signs‚ I immediately reported to the nurse. When the nurse confirmed‚ I stayed
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Enron: Questionable Accounting Leads to Collapse The Enron Corporation was established by integrating two major gas pipelines in 1985. The Company provided products and services related to natural gas‚ electricity‚ and communications and it was one of the world’s leading organizations at these sectors with claimed revenues of nearly $101 billion in 2000. Throughout the 1990s‚ Chair Ken Lay‚ chief executive officer Jeffrey Skilling and chief financial official officer Andrew Fastow transformed
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regulations and guidelines were not in place to hold companies and accounting firms responsible for their actions. The lack of regulations also allowed companies to partake in misleading transactions. These transactions were perfectly legal at the time‚ just not necessarily ethical. Companies did not have to be 100% honest when sharing earning results and company structure with shareholders. Arthur Anderson & Co. was also to blame as they were the accountants for Enron. They were the ones with the expertise
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The facts about the Enron Corporation Highway Failure was the breakdown of Enron is the biggest insolvency of an openly held organization ever. It has brought about a large number of workers losing their retirement reserve funds in 401(k) plans that had been fixed to the dissolved vitality organization’s stock. The organization presented various progressive changes to vitality exchanging‚ abetted by the changing way of the vitality markets‚ which were being deregulated in the 1990s and in this manner
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of Enron were the large number of highly complex accounting entries. For example energy traders were required to book all the projected profits from a supply contract in the quarter in which the deal is made. Such accounting procedures are inherently risky as they make assumptions about price forecasts which can drastically affect earnings. Another inherent risk factor is the frequency of related party transactions. The special purpose entities Enron was trading with were created by Enron and
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Case 1.1 - Enron Corporation ------------------------------------------------- Discussion 1 The parties we believe to be most at fault for the crisis in this case are a) the Audit Firm engaged in the Enron audit (Arthur Andersen); b) Enron Management (Kenneth Lay‚ Jeffrey Skilling‚ Andrew Fastow; and c) the SEC. The Public Accounting Firm: Arthur Andersen The auditor has the responsibility to evaluate the risk of material fraud‚ including: * Incentives and motives for fraud : Enron was a fast
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Effects of the Enron Scandal (Kassie) The Enron scandal had a great effect on the United States‚ with an impact on individuals from the consumer level to those running the company as well as the stock market and investors. Throughout the scandal‚ 4‚500 employees lost their jobs and investors lost approximately $60 billion dollars within a few days. The loss of such a large sum of money meant the loss of old-age and retirement security for many of the investors who put their money and faith in the
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of the Enron Scandal The Enron scandal is one that left a deep and ugly scar on the face of modern business. As a result of the scandal‚ thousands of people lost their jobs‚ some people lost their entire pensions‚ and all of the shareholders lost the money that they had invested in the corporation after it went bankrupt. I believe that Kenneth Lay‚ former Enron CEO‚ and Jeffrey Skilling behaved in an unethical manner without any form of justification‚ but the whistleblower‚ former Enron vice president
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Trigger warnings have been a highly argued topic amongst college professors‚ students‚ and parents. A trigger warning is defined as‚ “A statement at the start of a piece of writing‚ video‚ etc.‚ alerting the reader or viewer to the fact that it contains potentially distressing material.” Some agree that trigger warnings are a good way to help students with sensitive subjects by providing caution. Others‚ however‚ object to the idea of holding back information in order to satisfy a compact amount
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