"Phar mor inc accounting fraud litigation and auditor liability" Essays and Research Papers

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    Liability Exposure in Business Joshua Houghton Ashford University BUS670 Legal Environment Professor Janet Fiorentino February 17th‚ 2013 Liability Exposure in Business Creation of a business of any type has to fall under a particular organizational form. There are many elements to starting a business a future proprietor should consider‚ such as degree of forms and applications that need to be filed‚ state and federal‚ legal liabilities‚ level of difficulty in the formation of a business

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    Occupiers Liability P3

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    Exceptions Children: When it comes to occupier’s liability there are some exceptions. The law on children says ‘ an occupier must be prepared for children to be less careful than adults’. For instance in the Pearson V Coleman Bros (1948) a 7 year old girl went to the circus with her family. She wandered of to go to the toilets instead she ended up in the animal enclosure and was attacked by a lion. We could argue the law of occupiers liability doesn’t cover the the child as went into a private

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    Revenue Recognition Fraud: Methods and Reason In today’s corporate arena‚ fraud has taken its seat among the top priorities of those who make policies and set standards. The majority of large-scale fraud is perpetrated by the improper recognition of company revenues and is‚ in practice‚ generally simple. Revenue recognition fraud can be carried out by keeping the books open past the end of the accounting period‚ recording consignment goods as sales‚ improper bill-and-hold transactions‚ failure

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    Fraud in the Business World

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    Fraud in the Business World Sean P. Dixon Business 670: Legal Environment Instructor: Jennifer Stephens April 4‚ 2011 Abstract Americans lose hundreds of millions of dollars each year to fraud. Billions more are lost world-wide to con artists touting the next great investment idea‚ guaranteed loans and diets that can ’t fail. These con artists do not discriminate between the rich and poor‚ the young and old‚ nationality or race. They target the well-educated‚ so-called smart individuals

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    of Limited Liability Partnership. Its purpose was to solve the conflict | |between the continually expanding professional service organizations and unlimited joint liability. In 2006‚ newly revised the | |"Law of the People’s Republic of China on Enterprise Partnership" referenced this system‚ referred to as "special general | |partnership". This new organization blocked the unlimited joint liability among partners‚ partners protected by limited | |liability. Because of

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    Occupier Liability Act

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    The two occupier liability acts are‚ the 1957 act covers liability of occupier for injury suffered by lawful visitors. The Duty of care under the 1957 Act is only for people who have permission to be on the site (invitees or licensees) there is no duty of care for trespassers under this act. The 1984 act offers defence for trespassers as to the lawful visitor’s act of 1957. The occupier of the land owes a duty if he knows or has a rational thought as to if the ground is dangerous. The 1957 Act is

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    Asset Liability Management

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    MANAGING CORE RISKS OF FINANCIAL INSTITUTIONS ASSET LIABILITY MANAGEMENT Industry Best Practices 14 July 2005 BANGLADESH BANK Focus Group Members Asset Liability Management Name Team Co-ordinator Sudhir Chandra Das Arif Khan Asad Khan Jadab Malakar Team Members Nehal Ahmed S. H. Aslam Habib Tapan K. Podder Designation DGM GM MD (Designate) Head of Finance & Company Secretary SVP & Company Secretary Head of Finance & Resources and Company Secretary MD Organization Bangladesh

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    of failure (bankruptcy and fraud) and financial scandals like earnings restatement to ensure financial reporting quality (Zeleke Belay‚ 2007). These corporate upheavals have driven external regulators to find ways of promoting greater accountability‚ disclosure and transparency. The main role of corporate governance is to restore the trust and market confidence as well; shareholders. (Carl Rosen‚ 2010) It has been widely recognised that the role of the internal auditor becomes a continuing contributor

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    Nigerian Fraud

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    Nigerian‚ or "419"‚ scams are one of the most common types of fraudulent email currently hitting inboxes.  Nigerian scam messages can also arrive via fax or letter. The messages claim that your help is needed to access a large sum of money‚ usually many millions of dollars. The money that the message claims does not exist. Those who initiate a dialogue with the scammers by replying to a Nigerian scam message will eventually be asked for advance fees supposedly required to allow the deal to proceed

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    Accounting

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    20X2‚ Haika Inc. purchased 60% of the outstanding voting shares of Selina Co. for $3‚000‚000. On that date‚ Selina’s shareholders’ equity consisted of retained earnings of $2‚000‚000 and ordinary shares of $1‚000‚000. Selina’s identifiable assets and liabilities had fair values that were equal to their carrying values on January 1‚ 20X2‚ except for the following:   | Fair value | Carrying value | Inventory  | $250‚000 | $350‚000 | The statements of financial position of Haika Inc. and Selina

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