ENRON: A FINANCIAL REPORTING FAILURE? Anthony H. Catanach Jr.1 Associate Professor 610-519-4825 anthony.catanach@villanova.edu and Shelley Rhoades-Catanach Associate Professor Both at Villanova University College of Commerce and Finance Department of Accountancy INTRODUCTION The dramatic collapse of Enron Corporation‚ following a series of disclosures of accounting improprieties‚ has led many to question the soundness of current accounting and financial reporting standards. Within Enron’s reported
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Outline Thesis: Research shows that smoking in public areas has a negative effect on people. I. 126 million non smokers are exposed to second hand smoke. A. Only smoke free buildings and public places truly protect nonsmokers from the hazards of breathing in other people’s tobacco smoke B. Second hand smoke can create dangerous health hazards. C. Fourteen states have passed what are considered comprehensive smoke-free workplace laws‚ those that include restaurants and bars. II.
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Ruqayyah Hicks Ms. Kantilierakis/McManus English 12 CP 28 April 2014 Outline Teen pregnancy can be reduced with good education‚ parental support‚ and birth support. I. Reality Tv is show as models for teenager when is should be. In four years of the air “16 pregnancy” teen pregnancy rates has drop forty percent according to the CDC. Many viewers are lead to think that the show “teen mom” have an enviable
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Outline 3 Intellectual Property Intellectual property patents‚ copyrights‚ trademarks‚ and trade secrets. Federal and State laws protect intellectual property rights from misappropriation and infringement. Trade Secret is a product formula‚ pattern‚ design‚ and compilation of data‚ customer list‚ or other business secret. Reverse Engineering a competitor who has reverse engineered a trade secret can use the trade secret but not the trademarked name used by the original creator of the secret
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U N I T III The Heart 9. Heart Muscle; The Heart as a Pump and Function of the Heart Valves 10. Rhythmical Excitation of the Heart 11. The Normal Electrocardiogram 12. Electrocardiographic Interpretation of Cardiac Muscle and Coronary Blood Flow Abnormalities: Vectorial Analysis 13. Cardiac Arrhythmias and Their Electrocardiographic Interpretation C H A P T E R 9 Heart Muscle; The Heart as a Pump and Function of the Heart Valves With this chapter we begin
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Juice DR. Milton November 11‚ 2012 Process Essay How to flunk college Procrastination is a perfect way to flunk out of college. We all have those friends who like to brag about great they are in college. Those people really bother me. And it is because I can never get anything done. It takes me a long time to accomplish the simplest tasks. I pride myself in being a grade A procrastinator. Because of a room being messy‚ daydreaming‚ and interacting with people through social media will
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celebrities to the common person‚ social media has become more evident in everyone’s life. Since the beginning of this semester‚ I have decided to take a closer look to the language used on Twitter. Furthermore‚ I have specifically focused on the sentence structure on few individuals. The first individual‚ I have taken note of‚ is Donald Trump. Trump has a unique way that he structures tweets‚ which allows him emphasis certain words. His decision‚ to change the word order‚ has allowed him to assure
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Outline: Chapter 15 The importance of persuasion I. Persuasion is the process of creating‚ reinforcing‚ or changing people’s beliefs or actions. II. Persuasion has been studied for more than 2000 years III. When you speak to persuade you act as an advocate IV. By age 20‚ the average American has been exposed to 1 million television commercials-an average of 150 a day. Ethics and Persuasion I. Make sure your goals are ethically sound and that you can defend them II. Be
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Chapter 10 Outline Use this annotated chapter outline to review the major topics covered in this chapter. Return to skim any sections that seem unfamiliar. Then test your understanding of the chapter by selecting the quizzes and short-answer activities included in this Online Study Guide. I. Opening Vignette A. In 1964‚ the Eastern Orthodox patriarch Athenagoras and Pope Paul VI met and rescinded the mutual excommunication decrees imposed by their respective churches in
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life?”. Along with that‚ I constantly rationalize why I should not take on difficult tasks because not doing them at all is better than trying my hardest and not succeeding. This greatly affects my work at school and in life itself. Learning from failures and gaining experience/wisdom is something I am missing out on. When I fail‚ I feel devastated. I don’t learn anything‚ I just drown my sorrows by eating an entire tub of
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