References: Ernst and Young (2009) The contribution of the spirits industry to the EU economy. [Online]. Available at http://spirits.eu/files/59/december-2010-thecontribution-of-spirits-industry-to-the-eu-economy-summary.pdf [Accessed 8 February 2014] Food Manufacturing
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Annual Report Project – USAA An annual report is an audited corporate document that details the business activity and financial status of an individual company over the previous year. The key elements of an annual report are contained in its financial information. Within the financial information you’ll find the financial statements and Notes to Financial Statements. Include in this section is the Income Statement‚ Cash Flow Statement and Balance Sheet. These statements provide detailed figures
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Arguments in Favour of Mandatory Audit Rotation: As an attempt to strengthen the audit independence and the audit quality‚ mandatory audit rotation is to be considered as a very good proposal to safeguard the audit independence. It is‚ however‚ limited number of years above that the audit firm or the engagement partner (For instance‚ the U.K. approach is to change only the engagement partner. While in the U.S. approach it is mandatory to change the whole audit firm) can no longer be or continue
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What is Fraud? Fraud occurs when individuals purposely materially misstate facts with the intent of coercing someone to believe these misrepresentations. Upon believing the misrepresentation‚ individuals will act upon them and suffer a loss or damages. Fraud occurs in various forms: 1. Misappropriation of assets 2. Fraudulent financial reporting 3. Employee fraud 4. Management fraud The Fraud Triangle * Motive/Incentive: a reason to commit the fraud * Opportunity:
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In Oscar Wilde’s play‚ The Importance of Being Earnest‚ the conversations between characters reveal a lot about their relationships and create a language. The relationship of Earnest and Gwendolen is primarily based on a surface characteristic; his name. Gwendolyn is only attracted to Earnest because of his name‚ because she is so consumed by what others will think. Cecily is portrayed as the wholesome girl in this play who is attracted to the devious and mysterious Algernon. However‚ their relationship
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Abstract: Entrepreneurship is the future of the modern society. They are the driving forces behind Indian economy. Entrepreneurs are people who come out with an new ideas ‚ innovations ‚ do things‚ which are not generally done in the ordinary course of a business. Empowerment of women entrepreneur is an new mantra for development of economy. The present paper focuses mainly women entrepreneur ‚they still represent a minority of all entrepreneurs. It is observed that women entrepreneur networks
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GOWTHAM K M 3511210566 KULAM MANGALAM BIRLA Born: June 14‚ 1967 Achievement: Chairman of the Aditya Birla Group; Chosen as Ernst & Young Entrepreneur of the Year - India in 2005 Kumar Mangalam Birla is the Chairman of the Aditya Birla Group. The group is India’s third largest business house. Major companies of Aditya Birla Group in India are Grasim‚ Hindalco‚ UltraTech
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” The fall of this Wall Street icon is‚ unfortunately‚ not a new one‚ as we’ve seen in the stories of Enron‚ WorldCom‚ and others. In a report released by bankruptcy court-appointed examiner Anton Valukas‚ Lehman executives and the firm’s auditor‚ Ernst & Young‚ were lambasted for actions that led to the firm’s collapse. He said‚ “Lehman repeatedly exceeded its own internal risk limits and controls‚ and a wide range of bad calls by its management led to the bank’s failure.” Let’s look behind the scenes
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2009 • Accounting Assistant: Lancer Industries‚ Mc. Arthur Hi-way‚ City of San. Fernando‚ November 2007 – April 2008 • Administrative Assistant: Stonepark Web Design Inc.‚ Rizal Street‚ Manila‚ February 2006 – July 2007 •Auditor Internship: Ernst And Young‚ Inc.‚ St. Therese Street‚ Makati‚ July 2005 – January 2006 HONORS AND AWARDS Dean’s Lister‚ Holy Angel University (2003-2007) Plaque for Perfect Attendance‚ Holy Angel University 2007 Medal for Academic Excellence‚ Holy Angel University
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boost the bank ’s apparent financial position around the date of the year-end balance sheet” (Lehman Brothers Holdings Inc. Chapter 11 Proceedings Examiner’s Report). “Attorney general Andrew Cuomo later filed charges against the bank ’s auditors Ernst & Young in December 2010‚ alleging that the firm "substantially assisted... a massive accounting fraud" by approving the accounting treatment” (LATTMAN‚ 2010). Lastly‚ on April 12‚ 2010 a story broke about the incident concerning Lehman in the New
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