eventually drawn into Livent’s fraudulent schemes by its principal architects‚ including Maria Messina‚ the company’s chief financial officer (CFO). Messina‚ a former partner with Deloitte & Touche’s Canadian affiliate‚ had previously served as Livent’s audit engagement partner. The fraud unraveled following Livent’s takeover by an investment group led by Hollywood mogul Michael Ovitz. The new management team installed by Ovitz soon found that “massive‚ systematic irregularities” permeated the company’s
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referred to a just desert. The just desert theory is a practical concept that purports a punishment is needed to preserve the social equity disturbed by crime; however‚ the level of punishment should be fitting with the crime. The Just desert model suggests that retribution justifies punishment because individuals deserve what they received for past deeds‚ but punishment based on deterrence is wrong because it involves an offender’s future actions‚ which cannot be predicted. Under the just desert theory
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are to be used for research/reference purposes only. These papers are provided to help students write their own paper. All papers should be used with proper references. � [Just In Time 1] Running Head: Just In Time Just In Time [Student ’s Full Name] [University ’s Name] [Instructor ’s Name] [Course Title] � [Just In Time 2] ABSTRACT Globalization has started a competition among all and thus every organization need to be strategically sound in order to survive. In order for a company
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Audit committee member toolkit June 2009 Table of contents Audit committee charter Example audit committee charter ..............................................................................................................................1 Audit committee report Example report of the audit committee ....................................................................................................................11 Financial expertise Audit committee financial expert questionnaire
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Reflection Paper 1: Just War Many people ponder to the question: when is war just? We also ponder if war is necessary and when is it necessary and if there are other ways to settle the discrepancy. Throughout time war has brought on a lot of pain‚ pressure and countless number of casualties. And to me I believe it is not fair to innocent worldwide citizens. To experience or to hear about such destruction and chaos brings a shiver down my spine. Why do countries have to go to war? Why can’t they
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JUST WAR In this article‚ firstly I will try to explain the history of Just War‚ and then by examining Melian dialogue‚ I will compare realistic and idealistic idea. After that I will explain the basis of right of individuals and right of society‚ After that I will touch upon the principles of a just cause (jus ad bellum) for war which is called Theory of Aggression and just act (jus en bello) in war which is called War Convention by Michael Walzer. Then I will try to find out Walzer’s Legalist
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Have you ever wondered if this is reality or is it all just a dream? There are those days where you never want it to end‚ where if it were a dream you’d never want to wake up from it. Then there are those days that you wish and hope that it would just end‚ desperately trying to wake up‚ to escape. How about a day that was so wonderful that you were scared that it was just too good to be true‚ that it might not be reality after all? It was a fine autumn day that Ethan promised to hang out with me
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self expression over and over self control.Such as a black child was discipline in a Connecticut (1996)for wearing his pants sagging. Stephen Carter’s summary “Just Be Nice” starts out by talking about how life was different back in the day compared to how life is today. Children were taught right and wrong‚ yes mam and no sir and just simple rules of etiquette in school. Now teachers have to be very careful on what they talk about with students. He believes that if these types of things were taught
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What is an Environmental Audit Environmental auditing is a systematic‚ documented‚ periodic and objective process in assessing an organization ’s activities and services in relation to: • Assessing compliance with relevant statutory and internal requirements • Facilitating management control of environmental practices • Promoting good environmental management • Maintaining credibility with the public • Raising staff awareness and enforcing commitment to departmental environmental
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auditing must maximize the assurance provided to the board‚ the audit committee and the management‚ and contribute to the continuous improvement strategies for the organization. So‚ how to maintain good internal auditing function within the organization? Outsourcing of internal audit function is one of the solutions. So‚ what is internal auditing? What is outsourcing of internal audit function? How could outsourcing of internal audit function help the role of internal auditing? All these questions
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