IN DEPENDENCE OF AUDITOR – ENRON AND ARTHUR ANDERSEN CASE Introduction The world economy in recent years has got some significant growth but also had quite serious scandals. They caused the shakes for many‚ both citizens and authorities. Therefore‚ it is a challenging time and it is the time for change. An absolutely necessity is to enhance the true reliable financial information because the success on the capital market depends on it. The key factor is to assure that auditors must take a completely
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Petroleum Engineer SHESHATRI RAMACHANDRAN No. 2/250A Middle Street‚ Petroshesha@gmail.com Mugaiyur (P)‚ Tirukovilur (TK)‚ +919488168774 Villupuram-605 755‚
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American Psychological Association [APA] Style Guide for Writing Introduction Students of Grand Canyon University (GCU) are required to use the Publication Manual of the American Psychological Association (6th ed.) for preparing written assignments‚ except where otherwise noted. All students should have a personal copy of the APA Publication Manual ‚ which is available through the GCU Bookstore or local bookstores. In the interest of providing resource material for student use‚ this guide to APA style
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School of Computer‚ Science and Engineering MSC PETROLEUM AND GAS ENGINEERING A Dissertation on THE EFFECTIVENESS OF MULTILATERAL WELLS IN DEEP-WATER Submitted by TEMITAYO OLUWAKAYODE OKEGBEMIRO @00347803 In partial fulfilment of the requirements for the M.Sc degree in Petroleum and Gas Engineering MAY‚ 2014 1 DECLARATION/CERTIFICATION I‚ Temitayo Oluwakayode OKEGBEMIRO declare that this dissertation is my own work. Any section‚ part or phrasing of more than 20 consecutive words that is copied
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not see it”. 2. Regulatory Agencies‚ SEC and FASB Enron was able to hide their losses behind their SPEs or Special Purpose Entities by omitting an SPE’s assets and liabilities from its consolidated financial statements and both SEC and FASB failed to provide formal guidelines for companies to follow in SPEs accounting and reporting. As a result of the minimal legal and accounting guidelines for SPEs‚ Enron along with other companies was able to divert huge amounts of their liabilities and losses to
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References: American Nurses Association (2001). Code of ethics for nurses: Provision 3.2. Retrieved from: http://www.nursingworld.org/MainMenuCategories/EthicsStandards/Codeof EthicsforNurses/Code-of-Ethics.pdf. GCU NRS-437V Lecture 3 (2011). Ethical decision making. Retrieved from: https://lc-ugrad1.gcu.edu/learningPlatform/user/users.html?operation=loggedIn - /learningPlatform/loudBooks/loudbooks.html?viewPage=current&operation=innerPage&currentTopicname=Ethical
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just within secular society‚ but also within the Christian faiths. Pope John XXIII sought out to mend these conflicts both in Christianity and in society. Thus‚ he convoked a new council that he would later name‚ the Second Vatican Council. Gaudium et spes was issued at the closing of the council and addressed the problems currently dividing society; it stressed a need for a family structure with a primary concern for service‚ both within Christianity and among the entire human race. In 1945‚ after
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Nagel‚ Blignaut‚ and Cronje (2009) “foresee that a large number of lurking students in an online class can prevent the formation of a virtual community of learners and compromise everyone’s education” (pg. 50). Being a read-only participant can not only affect that student’s learning‚ but hinder the other students’ education and learning. In a virtual classroom‚ successful students interacted more with their peers (Nagel et al.‚ 2009). This paper will address the main points from the article Read-Only
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Electrical Power System By Cameron Cooper The electrical system on the C-12 is a 28 volt system. It also has single phase‚ 400 hertz‚ 115 volt and 26 volt AC power systems. The AC power is provided by two inverters. The main 28 volt electrical power for the C-12 is supplied from any combination of: -One 28 volt‚ 42 amp hour lead acid battery or One 28 volt‚ 34 amp hour nickel cadmium battery (depending on the model); -Two parallel 28 volt‚ 250 amp starter generators on each engine; -One
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EDUCATING SPECIAL NEEDS STUDENTS Educating Special Needs Students Katy J. Kaldenberg Grand Canyon University: SPE-226 Educating the Exceptional Learner Wednesday‚ December 14‚ 2011 Educating Special Needs Students It can be a difficult task to teach the typical child who has the ability to grasp concepts effectively. The task of teaching children with disabilities can be even more challenging. One of the most challenging tasks that a teacher today may have to preform is effectively
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