Information Superiority CPT Woodrow Anderson CAX Class 757 Information Superiority 1 Purpose To present the concept of information superiority and the drivers of success Information Superiority 2 References • FM 3-0‚ June 2001‚ Operations • FM 100-6‚ August 1996‚ Information Operations • Joint Publication (JP) 3-13‚ 13 February 2006‚ Information Operations • National Security Strategy‚ September 2002 • Joint Vision 2020 • Exploring Information Superiority‚ 2004 • Defense Information
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WorldCom Sunday‚ November 07‚ 2010 10:27 PM The following entries are hypothetical and intended to illustrate the initial recording‚ and subsequent ‘release’ and ‘capitalization’ of line costs. a. Prepare a journal entry to record $3‚500 million of estimated line costs for quarter 1. DR - Accrued Line cost $3‚500 CR - Cash and Cash Equivalents $3‚500 b. Assume that you find out in quarter 2 that the prior quarter’s estimate was too large by $100 million. Prepare the necessary journal entry
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Accounting Horizons Vol. 21‚ No. 2 June 2007 pp. 165–187 Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research Jeffrey Cohen‚ Lisa Milici Gaynor‚ Ganesh Krishnamoorthy‚ and Arnold M. Wright SYNOPSIS: To contribute to the Public Company Accounting Oversight Board (PCAOB) project on auditor communications with audit committees and boards of directors‚ we present in this paper a review of relevant academic literature
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against corporate fraud‚ thus contributing to summarize the literatures on role of corporate governance on preventing occurrence of corporate fraud. In a more recent study‚ corporate fraud is part of earnings manipulation done outside the law and standards. Whereas‚ the activities covered by the terms earnings management (such as income smoothing and big bath) and creative accounting (or window dressing) normally remain within the regulations. In this regard‚ corporate governance mechanism‚ particularly
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company announced a probable 10% reduced earnings than anticipated. They also announced the divestiture and closure of some underperforming stores. They attributed these measures to a low-carbohydrate diet trend in the US. But financial analysts thought otherwise. On January 4‚ 2005‚ the board announced a restatement in the previous year’s results due to “correct certain errors” relating to the treatment of expenses made for the acquisitions. This restatement reduced it’s pretax income‚ and as such
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incurred and deter others from committing the same harms. The injured person may sue for an injunction to prevent the continuation of the tortious conduct or for monetary damages. Among the types of damages the injured party may recover are: loss of earnings capacity‚ pain and suffering‚ and reasonable medical expenses. They include both present and future expected losses. There are numerous specific torts including trespass‚ assault‚ battery‚ negligence‚ products liability‚ and intentional infliction
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Assignment 4 Case 7.2 Revenue Recognition Associated with Frequent Flier Miles Continental Airlines: Revenue is deferred and recognized when transportation is provided • Revenue is realized‚ and earned. The carrier has performed its duty‚ the service has been preformed. The amount of the claim is known AMR (American): Revenue is deferred and recognized over the period approximating mileage credits are used • Because there is no actual way of knowing when/if mileage will be used‚ it is not
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Financial Statement Restatement Paper Pasha BicepsACC/537 October 3‚ 2014 Professor GofterFinancial Statement Restatement Paper Every so often companies may have to restate their financial statements to reflect changes made to the accounting in years past. Whether it be due to changes in accounting types‚ the changes in reporting of certain items‚ or egregious errors made by those in the accounting departments‚ it is sometimes necessary for a company to go back and restate its financial statements
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Columbia Law School The Center for Law and Economic Studies 435 West 116th St. New York‚ NY 10027-7201 Working Paper No. 207 Understanding Enron: It’s About the Gatekeepers‚ Stupid John C. Coffee‚ Jr. July 30‚ 2002 This paper can be downloaded without charge from the Social Science Research Network electronic library at: http://ssrn.com/abstract_id=325240 An index to the working papers in the Columbia Law School Working Paper Series is located at: http://www.law.columbia.edu/law-economicstudies
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Nortel Case Study Daniel Jensen Victoria Brown Mary Mantell Matthew Passariello Michael McBride ACBG 4646 Accounting Ethics and Professionalism Dr. Barbara M. Porco Term Project Brief History: The company was born way back in 1882‚ as a mechanical department that was created within Bell Telephone Company of Canada to manufacture telephones and telephone equipment for Canada. Eventually the company progressed to the manufacturing of switchboards. The manufacturing arm of the company
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