Chapter 3 Case Study 3 page 111-112 May 25‚ 2009 E- Trade‚ Verizon Communications‚ AAA‚ and Others: Advances in the Business Applications of Speech Recognition Technology 1 The business benefits of the speech recognition systems at e-Trade‚ Verizon and others are to have less on hand personnel to handle calls that can be taken care of by automated voice technology. The limitations would be the lack of personal assistance and would be adding to
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documentary called “lucent” “that’s” (L.U.C.E.N.T) it is an Australian made film‚ written and directed by Chris Delforce. It follows the story of an Australian pig farming industry and how they operate‚(slight pause) and the process that’s required in order to make‚ what everyone knows as “bacon”; Chris Delforce has created this film “lucent” in order for him to catcher “as he claims “the highlights of the day to day cruelty that has been accepted by the industry as a standard practice. “Lucent” is a Latin
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EXECUTIVE SUMMARY Revenue Recognition and Wareham SC Systems‚ Inc. Wareham SC Systems‚ Inc. is a capital equipment and testing instrument manufacturer and supplier comprised of three divisions: the Glendale Division‚ the Advanced Technology Division and the Technical Devices Division (Anthony‚ Hawkins‚ & Merchant‚ 2011‚ p. 137). In 1999‚ Somai Desai‚ the company’s chief financial officer‚ received news that the Security Exchange Commision (SEC) issued a new set of revenue recognition and reporting
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company’s revenue. This paper explains the fraud occurred in recognizing the revenue and how it overstated the financial statements and increased the stock price. It also explains the fraud theory applied to the revenue recognition and the auditor’s failure in discovering the fraud and reports it to the SEC. This paper will provide methods that auditors should follow in auditing public companies and the best practices they should follow if the company changed the revenue recognition. Background
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Case 09-1: Velocity Cellular Page 1 D I S C U SS I O N M A T E R I A L S O b j e c t i v es o f t h e C a se This case gives students the opportunity to use accounting and auditing literature and professional judgment to research complex accounting issues effectively and efficiently. Specifically‚ students will be able to: Understand the application of the guidance in ASC 605-25‚ as amended by ASU 2009-13‚ to complex multiple-deliverable arrangements. Understand the application of the
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SPEECH RECOGNITION TECHNOLOGY Final Research Project Health Care Information System 649 December 02‚ 2012 Abstract This research paper presents an overview of speech recognition technology system development and applications. My research begins with the definition of the speech recognition system and continues on to exploring its usages‚ benefits
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Q3: Should Apple lobby the FASB to change the revenue recognition rules for smartphones? In our opinion‚ Apple should lobby FASB to change the revenue recognition rules for smartphones‚ given the following reasons:- 1. Under “non-GAAP measures”‚ Apple’s performance looked much better than that under GAAP measures. Please find below a table1 summarizing the differences of key financial data between GAAP and non-GAAP measures for the fourth quarter of 2008:- Q4 2008 GAAP ($ billions) Non-GAAP
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community members. Although the company was mainly owned by his family any decision regarding material aspect was always discussed with the audit committee. Finally‚ outside auditors had given a clean opinion. (2) identifies the issues/questions in the case Nick goes and asks the CFO some questions regarding the first issue which is how
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Engineering Alcatel-Lucent COPYRIGHT © 2013 ALCATEL-LUCENT. ALL RIGHTS RESERVED. ALCATEL-LUCENT —PROPRIETARY — USE PURSUANT TO COMPANY INSTRUCTION AGENDA • Alcatel-Lucent Introduction • Industry Trends • Wireless Data Capacity Enhancement Techniques • Small Cells Solution Overview • Integrating Metro Cells with the Network (Het-Net) • Deployment Benefits • Success Stories‚ Trials‚ and Awards 2 COPYRIGHT © 2013 ALCATEL-LUCENT. ALL RIGHTS RESERVED. ALCATEL-LUCENT AT A GLANCE 1000+
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tools are expensed when purchased. (f) Agricultural companies use market value for purposes of valuing crops. (g) Each enterprise is kept as a unit distinct from its owner or owners. (h) All significant postbalance sheet events are reported. (i) Revenue is recorded at point of sale. (j) All important aspects of bond indentures are presented in financial statements. (k) Rationale for accrual accounting. (l) The use of consolidated statements is justified. (m) Reporting must be done at defined
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