Independent University‚ Bangladesh (IUB) In Partial Fulfilment of the Requirements of EMBA Course-513E Management Accounting By Mohammed Shamsuddin Student ID: 1110805 Summer Semester‚ 2012‚ Management Accounting‚ EMBA INDEPENDENT UNIVERSITY‚BANGLADESH July 26‚ 2012 Dr.Dilip kumar Sen Professor School of
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Greenwashing From Wikipedia‚ the free encyclopedia Jump to: navigation‚ search Greenwashing (a portmanteau of "green" and "whitewash") is a term describing the deceptive use of green PR or green marketing in order to promote a misleading perception that a company’s policies or products (such as goods or services) are environmentally friendly. The term green sheen has similarly been used to describe organizations that attempt to show that they are adopting practices beneficial to the environment
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Parmalat Finanziara‚ the Italian dairy and food giant‚ is fast joining Enron and WorldCom as a household name for corporate scandal. The alleged financial fraud at Parmalat spans more than a decade and involves sums whose estimates have ballooned from EUR 4 billion to more than EUR 8 billion. Founder‚ chairman‚ and chief executive Calisto Tanzi has been ousted from the company and board and is under arrest. Enrico Bondi‚ who replaced Tanzi in December‚ has been given new authority to act as sole
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9.5 Manager’s Information Advantage 9.5.1 Earnings Management 9.5.2 Controlling Earnings Management 9.6 Discussion and Summary 9.7 Agency Theory: A Bondholder-Manager Lending Contract 9.8 Implications of Agency Theory for Accounting 9.8.1 Is Two Better Than One? 9.8.2 Rigidity of Contracts 9.9 Reconciliation of Efficient Securities Market Theory with Economic Consequences 9.10 Conclusions on the Analysis of Conflict Copyright © 2009 Pearson Education Canada
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According to Weetman (2006 p25) ‘accounting is the process of identifying‚ measuring and communicating financial information about an entity to permit informed judgements and decisions by users of the information.’ If we extract the suffix of the word‚ we are left with the word ‘account’. To account for something is to take something into consideration. In terms of finance‚ accounting for something can be seen as baring it in mind when compiling financial information. Synony mously‚ taking something
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Enron Running head: The fall of Enron: The lack of organizational behavior The fall of Enron: The lack of organizational behavior The fall of Enron: The lack of organizational behavior Enron‚ once king of the castle‚ was dethroned in 2001 in a series of fraudulent activities led by the CEO John Skilling. Years prior‚ Enron emerged as one of the worlds leading companies in electricity and expanded into many other sectors
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Objectives: ← To understand the meaning of standard costing‚ its meaning and definition ← To learn its advantages and limitations ← To learn how to set of standards and determinations ← To learn how to revise standards Introduction: Standard costing is a very practical and therefore widely used costing system‚ in businesses that make a range of products which‚ although different‚ pass through standard and repetitive processes and machinery. Standard cost is the estimated cost of material
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HISTORY OF ACCOUNTING LEARNING OUTCOMES Understand the history of accounting dating from prehistoric times to written record keeping. Identify the seven preconditions for the emergence of systematic book keeping. Know Luca Pacioll contributions in introducing double entry book keeping. Accounting is a tool‚ invented by humankind‚ to fulfill needs of society. Unlike the explorers of the past who discovered new lands‚ accounting cannot in any true sense be said to have been discovered
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monopoly was Rockefeller’s Standard Oil Company from 1870-1911. The company was later found to have been an illegal monopoly because it drove out all the other competitors to become the only standard oil company‚ allowing complete control over charges for oil. This paper will discuss the economy in the United States of America before the standard oil company‚ what happened during the standard
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Case summary – Enron Corporation’s Weather Derivatives Steve Haik‚ Dan Sleker and Bas van Bellegem – March 2003 Background In October Mary Watts‚ CFO of Pacific Northwest Electric (PNW) reviewed the forward plan for PNW’s 200-2001 season. PNW’s has been experiencing nearly no EPS growth since 1995 due to deregulation and warmer-than-average winter climate. The stock price had suffered accordingly‚ but there maybe a way to hedge the weather risk via a new “weather derivative” being proposed by
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