INTRODUCTION Les 53 Etats membres de l’Union africaine (UA) se sont réunis du 31 Janvier au 2 Février 2008 dernier à Addis-Abeba (Ethiopie) lors du 10ème Sommet de l’Union africaine. Outre les questions institutionnelles et l’élection du nouvel exécutif de l’Union‚ les travaux auront été marqués‚ notamment‚ par l’examen par les chefs d’Etat et de gouvernement de l’audit réalisé par un panel d’experts‚ institué lors du sommet d’Accra. A cette occasion‚ le président tanzanien‚ M. Jakaya Kikwete‚ a
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Management en organisaties: Deel 1: Organisaties‚ managers en management. Hfdst. 1: Organisatie: 1 algemene definitie: Een eenheid v. mensen - bewust bij elkaar (structuur) - gemeenschappelijk doel variatie van kenmerken in de tijd: externe interne invloeden rationeel onbewust 1.2 een organisatie… een groep van mensen: Studie organisatie => studie MENSELIJK GEDRAG. Verschillende mensen: HETEROGENE groep verschillen: 1. FUNCTIE: eigenaar – manager – arbeider
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mucho más que eso. Desde la perspectiva del anunciante‚ el mensaje publicitario es una forma de decir a los consumidores que el producto les resuelve un problema o satisface sus deseos. La publicidad también crea imágenes y posiciona una marca en la mente del consumidor. Para comunicar el mensaje publicitario‚ todos se apoyan en una estrategia creativa‚ la cual determina qué se comunica‚ y una táctica creativa‚ que es la forma de ejecutar la estrategia del mensaje. IMPORTANCIA DE LA CREATIVIDAD
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ENRON ACCOUNTING FAILURE AND ETHICAL ISSUES ENRON ACCOUNTING FAILURE AND ETHICAL ISSUES Lecturer: DR SITI ZELEHA ABDUL RASHID Prepared by: SAMIRA ALVANDI SHAHRZAD KARIMI HAMED KHAZAEI 1 ENRON ACCOUNTING FAILURE AND ETHICAL ISSUES ENRON ACCOUNTING FAILURE AND ETHICAL ISSUES 2 ENRON ACCOUNTING FAILURE AND ETHICAL ISSUES Table of content: Abstract……………………………………………………………………………..…...4 1. Introduction ……………………………………………………………………..……5 2. Literature review ………………………………………………………………
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What happened in Enron and Arthur Andersen? United States ’ seventh largest company Enron‚ with the slogan "Ask Why" was admired for its innovation‚ but it all ended up in bankruptcy and criminal matters. The company filed for bankruptcy in December 2001. This was one of the world ’s biggest corporate scandals in history. USA ’s seventh largest firm had in over sixteen years increased its assets from 10 billion to 70 billion U.S. dollars‚ and was by the stock market analysts from Wall Street
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Running Head: ENRON ETHICAL ANALYSIS Enron Ethical Analysis Gordon C. Shaw III Grand Canyon University Abstract This is a survey of business policies and procedures implemented by the Enron corporate policy committee headed by the chairman Ken Lay. The enigma of corporate responsibilities and ethics of the Houston based energy giant Enron are mapped out in a simple easy to read memorandum circulated throughout the several levels of management and to all employees
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CASE STUDY: CORPORATE GOVERNANCE AND THE FALL OF ENRON Introduction to the Enron Case Enron was one of the world’s leading energy traders born from deregulation of these markets in certain US states. It rapidly grew and the world followed suit. It was nominated ‘World’s Most Innovative Large Corporation’ six years in row and valued at 64 times its earnings and 6 times its book value. It had one of the highest paid CEOs in the world in 2000. It led an aggressive and apparently effective expansion
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ENRON: THE SMARTEST GUYS IN THE ROOM Kenneth “Ken” Lay‚ the founder of Enron Corporation grew up from a poor family. His father was a Baptist ministry. Ken Lay works many jobs at the same time. He was aiming to make wealth for himself and for his family. From his childhood‚ he learned the value of hard work to earn a living and to achieve his ultimate goal (to be rich). He actually did work so hard‚ been working with different companies and upgraded his skills and education in obtaining Ph.D. degree
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A CASE STUDY ON ENRON CORPORATE FRAUD (2001) Submitted by: AMIT SHARMA PGDM (016)/09-11 What is FRAUD? In the broadest sense‚ a fraud is an intentional deception made for personal gain or to damage another individual. The specific legal definition varies by legal jurisdiction. Fraud is a crime‚ and is also a civil law violation. Many hoaxes are fraudulent‚ although those not made for personal gain are not technically frauds. Defrauding people of money is presumably the most common type
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Case 9 Enron: Questionable Accounting Leads to Collapse How did the corporate culture of Enron contribute to its bankruptcy? The corporate culture at Enron was centered on a twisted lack of ethical behavior based on greed and profit seeking. Top management set a tone in the workplace that encouraged risk and rule breaking in the name of revenue. Employees were compensated for unethical behavior that brought money into the company and terminated if they did not reach the monetary levels of
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