12 Accountant’s Liability to Third Party Table Of Contents Introduction 2 The Ultramares Doctrine 3 Foreseen Users 5 Auditors Defenses against Third Party Suits 8 The Impact of the Doctrine 10 Conclusion 11 References 12 Introduction This purpose of this research paper is to provide information about the importance of accountant’s liability to third party. In 1931‚ the case of Ultramares Corporation v. Touche brought about
Premium Balance sheet Tort Misrepresentation
The 1950’s were quite radical in fact‚ this is the decade that began rock n’ roll‚ the civil rights movement‚ better family living‚ advances in technology‚ Fashion‚ medical research‚ other wonderful things this country was not used to seeing or hearing. The 1950’s were looked at more as a state of mind or a way of living rather than just another decade or time era in American history. Everything was peaceful now‚ which looking back on the two world wars and the great depression this country was not
Premium Elvis Presley Montgomery Bus Boycott Martin Luther King, Jr.
The 60’s and 70’s brought a huge counterculture and with it came a completely different experience to the youth. Teenagers opposed society and the war. They cared little for middle class values and institutions. However‚ they embraced equality and a peaceful more natural lifestyle. Some of the same things could be said today‚ the only difference is that Vietnam is now the Middle East. Jimi Hendrix is electronic dance music and unfortunately there are still battles over equality and women’s rights
Premium Hippie Sociology United States
S&S Air‚ Inc. 2009 Income Statement Sales COGS Other Expenses Depreciation EBIT Interest Taxable Income Taxes (40%) Net Income $20‚077‚000 $14‚985‚000.00 $2‚399‚000.00 $655‚000.00 $2‚038‚000.00 $362‚000.00 $1‚676‚000.00 $670‚400.00 $1‚005‚600.00 Dividends Add. To RE $205‚000.00 $800‚600.00 2009 Balance Sheet Current Assets Cash AR Inventory Total CA Fixed Assets Net P&E Total Assets 1. Ratios Current Ratio Quick Ratio Current Liabilities $365‚040 $1‚534‚680 $1‚238‚500 $3‚138‚220 AP Notes Payable
Premium Balance sheet Financial ratios Generally Accepted Accounting Principles
------------------------------------------------- Third Party Logistics (3PL): Benefits and Issues ------------------------------------------------- ------------------------------------------------- Abstract Third-Party Logistics have continued to play a strategic role in the management of supply chains most especially in the developed world over the past years and has seen a consistent increase in its usage in the world. In Malawi the concept is still new and has also been adopted by
Premium Logistics Supply chain management
disagreeing with the government and the government’s different views on issues led to the rise of political parties in the 1790’s. Thomas Jefferson spoke out in the early 90’s with a strict interpretation of the Constitution and his views on the bank. “To take a simple step beyond the boundaries... is to take possession of a boundless fiels of power” (Document A). It is evident that powers are delegated based on the Constitution and accepting those limits is the foundation of the United States. He believes
Premium United States United States Constitution Articles of Confederation
Sports have always been an important part of people’s lives and a way for them to relax. The 90’s was a decade of unbelievably talented athletes and major icons. Michael Jordan started his fame in basketball and is now known as one of the greatest basketball players of all time. In 1995‚ at age fourteen Serena Williams became a top competitor and became a pro in the game of tennis. Tiger Woods became the first golfer in history to win the U.S. Amateur title for three consecutive years. The 1992 Dream
Premium Bill Clinton George H. W. Bush George W. Bush
Marketing Ambu A/S The aim of this project is to prepare a decision base for Ambu’s international marketing strategy. Table of contents Problem background Problem issues Problem statement Delimitations Methodology Deciding which markets to entry/screening Screening Choice of a specific country The external environment PESTLE analysis Political factors: Economic factors: Socio-Cultural factors: Technological factors: Legal regulations: Environmental factors
Premium Marketing Gross domestic product Strategic management
used only by current users and owners of the textbook‚ BUSINESS ETHICS: CONCEPTS AND CASES by Manuel Velasquez. The Kaiser Aluminum plant in Gramercy‚ Louisiana‚ opened in 1958. From the beginning‚ the Kaiser Gramercy plant had relatively few black workers. By 1965‚ although 39 percent of the local work force was black‚ Kaiser had hired only 4.7 percent blacks. In 1970‚ a federal review of Kaiser employment practices at the Gramercy plant found that of 50 professional employees‚ none were black; of
Premium Affirmative action Discrimination Laborer
participated in Global Market. I. Transferable Business Model M& S is Build Partnership on Value‚ Trust‚ Quality‚ Service and Innovation. With its failure in French market with clothing line‚ M&S had to rethink their business model and locally adapt to the needs of the customers. ‘Plan A’ was launched with the intension to change the perception of people regarding M&S being just a British Brand thereby using transferable business model. M&S is using environmentally friendly practices to conserve the
Premium Recycling Welfare Environmentalism