Police started this program in 1929 as a means to have reliable uniform crime statistics for the nation. Law Enforcement Executives‚ Students of Criminal Justice‚ Researchers‚ Members of the Media and the public at large have used the Uniform Crime Reporting (UCR) as their starting place for information on crime across the nation. The UCR divides offenses into two groups‚ Part I and Part II crimes. The UCR program collects data about Part 1 offenses in order to measure the level and scope of crime
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1. Is this an example of fraudulent financial reporting or misappropriation of assets In this case‚ it is misappropriation of assets because the fraud is the consequence of the employee theft. As it is stated in the case “manager at Aspen store was stealing payments by customers on accounts. That’s why subledger was out of balance with the GL. To cover it up‚ the manager debited the sales account‚ which was why the gross margins didn’t make sense.” 2. What created an opportunity to commit the fraud
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Communications Specialists DATE: Fall 2000 SUBJECT: How to Write a Successful Memo This memo’s purpose is to explain how to write a memo that successfully conveys a message accurately‚ concisely‚ and coherently. Memos are the major form of internal communication in most organizations‚ so it is vital that business writers understand how to draft these important documents effectively. This memo will cover the correct memo format first. Then‚ it will discuss clarity and conciseness‚ consistency and
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Coca-Cola Company Memo To: From: Date: Re: SEC Project –Coca-Cola Company Purpose: The purpose of this SEC project is not only to understand the accounting concepts deeply by analyzing a company’s reports. We have made the answers to questions regarding Coca-Cola Company’s annual financial report and proxy statement. Meanwhile‚ we also analyzed the information composed in the report filed with the Securities and Exchange Commission‚ in detail‚ and we have confidence in being able to employ
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Pension Plan Memo Yeah Ok ACC/541 13 February 2012 Daphne Wagner MEMORANDUM TO: All Executives FROM: Chief Executive Officer DATE: February 13‚ 2012 SUBJECT: Required Reporting on Pension Plans CC: Board of Directors Our company has been providing their employees with a pension plan for many years. However‚ these benefits plans have to be reviewed and possibly revised after the recent acquisition
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I chose to research the discovery of Uranus by William Herschel in 1781. When William first started getting into astronomy he‚ “…systematically searched for nebulae…” (Mark Bratton‚ "William Herschel’s Extraordinary Night Of Discovery." William enjoyed looking at the stars and enjoyed creating telescopes to do so. But‚ Alan MacRobert in his article titled‚ “Ice-Giant Spotting” explained that‚ “William Herschel in England swept up Uranus by accident in 1781 while using a homemade reflector in his
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In this paper the financial reporting practices and ethical s------ in health care will be discussed. Financial essential in any organization. There are four key components of financial management; ------- controlling‚ organizing and directing‚ and decision making. It is vital that the financial and other managers understand all four of these to be able to promote a ------ organization. The upmost to follow the ---------statement‚ vision and values through honesty and integrity‚ to toward the staff
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------------------------------------------------- Top of Form | | MANU/SC/0092/1986Equivalent Citation: I(1987)ACC157‚ 1987ACJ386‚ AIR1987SC1086‚ (1987)1CompLJ99(SC)‚ JT1987(1)SC1‚ 1986(2)SCALE1188‚ (1987)1SCC395‚ 1986Supp(1)SCC562‚ [1987]1SCR819IN THE SUPREME COURT OF INDIAWrit Petition (Civil) No. 12739 of 1985Decided On: 20.12.1986Appellants: M.C. Mehta and another Vs. Respondent: Union of India and othersHon’ble Judges: G. L. Oza‚ K. N. Singh‚ M. M. Dutt‚ P. N. Bhagwati and Ranganath
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proper records on purpose‚ and some auditors related violated Professional Accounting Ordinance due to publicizing the annual reports with false information. This ethical issue connects to fraudulent financial reporting by management personnel and accountants. Fraudulent financial reporting is defined to be misstatements of accounts and disclosure of a company’ financial statements publicized to investors. Most of such issue involves two kinds of misstatements which are intentional mistakes and serious
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Microsoft’s Financial Reporting Strategy 1. What are the factors that likely explain the difference between Microsoft’s market value of equity and its reported book value of equity? One of the factors that explain the difference between Microsoft’s market value of equity and its reported book value of equity is the lack of effectiveness to record certain intangible assets such as stock of knowledge (i.e.‚ human capital) customer loyalty‚ and brand value. These former intangible assets mentioned
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