rules permit the accounting “gimmickry” that allowed Enron to obscure its true financial position? This paper attempts to answer these questions by examining the two financial reporting issues that contributed to Enron’s most significant accounting restatements: the consolidation of special purpose entities (SPEs) and the issuance of stock for notes receivable. 1 The authors gratefully acknowledge the financial support and resources provided by Villanova University’s College of Commerce and Finance
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Amber Cimini 11-16-2012 1st “Body Image” Would you prefer a healthy body image or be extremely thin for a movie? (Attention grabber) Body image is how you view yourself and you have confidence about hoe you feel. (Definition
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the weekends? The company needs to hire more than one mechanic. Final problem statement: Why isn’t there enough mechanics to work on the weekends? Clarification of changes The changes in my problem statement are based on the application of the restatement process. The reason for the change was after asking why and why again‚ I was able to get to the bottom of the original problem which was the high turnover rate for the mechanics. I realized the reason for the high turnover rates was more than
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offensive contact with the victim’s person. [See Restatement §§ 13‚ 16‚ 18.] Accidental contact‚ by contrast‚ must be analyzed under negligence or strict liability. § 1.03 Assault [10-15] Assault occurs when the defendant ’s acts intentionally cause the victim ’s reasonable apprehension of immediate harmful or offensive contact. The Restatement‚ unlike many courts‚ deletes the requirement that apprehension be “reasonable”. [See Restatement §§ 21‚ 27. See also‚ e.g.‚ Castro v. Loral 1199‚ National
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there is an exchange – whether that’s a promise for a promise‚ performance for a promise‚ etc… this is called consideration. The promises/performance have to be influencing the other party to act/promise. *i.e. the ‘fuzzy coughdrop’ rule* i. RESTATEMENT §71 There needs to a ‘bargained for’ exchange: a performance or promise for a performance or promise. - This return performance or promise must be ‘sought for’ by the promisor in exchange for his promise (sought for means it must influence him
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the changes that Al Dunlap had initiated at Sunbeam after being hired from a strategic perspective. Did the changes started by Dunlap allow him opportunities to manage earnings? Following are the changes that Al Dunlap initiated after being hired by Sunbeam Inc and the probable opportunities that Dunlap used to manage earnings: Fired the existing set of senior managers of Sunbeam and appointed his close friends and lieutenants in those positions. Opportunity: Picked a close set of friends in
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KRISPY KREME DOUGHNUTS‚ INC. As the millennium began‚ the future for Krispy Kreme Doughnuts‚ Inc.‚ smelled sweet. Not only could the company boast iconic status and a nearly cultlike following‚ it had quickly become a darling of Wall Street. Less than a year after its initial public offering‚ in April 2000‚ Krispy Kreme shares were selling for 62 times earnings and‚ by 2003‚ Fortune magazine had dubbed the company "the hottest brand in America." With ambitious plans to open 500 doughnut shops over
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Visit Free Slides and Ebooks : http://downloadslide.blogspot.com CHAPTER 16 Dilutive Securities and Earnings Per Share ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics 1. Convertible debt and preference shares. Warrants and debt. Share options‚ restricted share. Earnings Per Share (EPS)—terminology. EPS—Determining potentially dilutive securities. EPS—Treasury share method. EPS—Weightedaverage computation. EPS—General objectives. EPS—Comprehensive calculations. EPS—Contingent shares. Convergence
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[Cite as Pusey v. Bator‚ 94 Ohio St.3d 275‚ 2002-Ohio-795.] PUSEY‚ EXR.‚ APPELLANT‚ v. BATOR ET AL.; GREIF BROTHERS CORPORATION‚ APPELLEE. [Cite as Pusey v. Bator (2002)‚ 94 Ohio St.3d 275.] Torts — Wrongful death — Employer hires independent contractor to provide armed security guards to protect property — Inherently dangerous work exception — If someone is injured by weapon as a result of a guard’s negligence‚ employer is vicariously liable even though guard responsible is an employee of the
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Journal of Accounting and Public Policy 26 (2007) 328–375 www.elsevier.com/locate/jaccpubpol Investor relations‚ reputational bonding‚ and corporate governance: The case of Royal Ahold Abe de Jong a‚ Douglas V. DeJong b‚*‚ Gerard Mertens a‚ Peter Roosenboom a b a Department of Financial Management‚ RSM Erasmus University‚ Netherlands Tippie College of Business‚ University of Iowa‚ Iowa City‚ IA 52242‚ United States Abstract Royal Ahold (Koninklijke Ahold NV) was one of the major
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