ENRON: A FINANCIAL REPORTING FAILURE? Anthony H. Catanach Jr.1 Associate Professor 610-519-4825 anthony.catanach@villanova.edu and Shelley Rhoades-Catanach Associate Professor Both at Villanova University College of Commerce and Finance Department of Accountancy INTRODUCTION The dramatic collapse of Enron Corporation‚ following a series of disclosures of accounting improprieties‚ has led many to question the soundness of current accounting and financial reporting standards. Within Enron’s reported
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The Heart Aroused “It seems that to find the real path we have to go off the path we are on now‚ even for an instant‚ and earn the privilege of losing our way. As the path fades‚ we are forced to take a good look at the life in which we actually find ourselves.” This thought from the author and poet David Whyte brings up important concepts about our lives. Sometimes taking a step back and observing our own nature is all we need in order to better understand ourselves and where we are going.
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Obamacare: Failing or Fake News For years‚ the Grand Old Party (GOP)‚ also known as the Republican Party‚ indicated the party would work nonstop to repeal the Affordable Care Act (ACA)‚ signed into law by President Obama on March 23‚ 2010. The Act was created to increase the quality‚ availability‚ and affordability of private and public health insurance for more than 44 million of uninsured Americans. Additionally‚ the purpose was to slow growth in healthcare spending in the United States. While
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Understanding the unpopular patient. The intention of this reflection is to raise a personal awareness of patients who have a chronic diagnosis and the importance of identifying potential issues surrounding their care. The model of Bowers (2008) will used to structure and guide the reflection as it allows for an accurate analysis‚ whilst acknowledging both good and bad practice. This model promotes forward thinking as well as retrospective study by future recommendations and the use of an action
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15 October 2013 Heart of Redness Paper The cattle killing movement in the 19th century has proven to be a complex topic‚ and it is difficult to unravel the different perspectives held about this historical event. Heart of Redness by Zakes Mda is a historical fiction novel‚ which portrays the different viewpoints held about the cattle killing‚ both while it was happening‚ and in the aftermath in almost present day‚ and portrays a lot of the personal feelings held about the cattle killing.
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Title: Access and Patient Safety Issues Author: Dorcas Moore Capella University Access and Patient Safety Issues Patient Safety: Multiple failed organizational and departmental processes may lead to wrong patient‚ wrong procedure‚ wrong side or wrong site. Prevention of these errors requires a safety system to ensure accurate scheduling and procedure ordering. Proper patient identification will also eliminate these errors. Ensuring correct patient identification is a recognized healthcare
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Juice DR. Milton November 11‚ 2012 Process Essay How to flunk college Procrastination is a perfect way to flunk out of college. We all have those friends who like to brag about great they are in college. Those people really bother me. And it is because I can never get anything done. It takes me a long time to accomplish the simplest tasks. I pride myself in being a grade A procrastinator. Because of a room being messy‚ daydreaming‚ and interacting with people through social media will
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life?”. Along with that‚ I constantly rationalize why I should not take on difficult tasks because not doing them at all is better than trying my hardest and not succeeding. This greatly affects my work at school and in life itself. Learning from failures and gaining experience/wisdom is something I am missing out on. When I fail‚ I feel devastated. I don’t learn anything‚ I just drown my sorrows by eating an entire tub of
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Kidney Failure CheckPoint * Scenario A: * * Acute renal failure. Ms. Jones‚ a 68-year-old female‚ underwent open-heart surgery to replace several blocked vessels in her heart. On her first day postoperatively‚ it was noted that she had very little urine output. * * 1. What is happening to Ms. Jones’s kidneys‚ and why is it causing the observed symptom? Usually the kidney manages its own blood flow and GFR. When the kidneys become hypoperfused‚ such as in hypovolemia‚ heart failure
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Hero’s Heart “Not the glittering weapon fights the fight‚ but rather the hero’s heart.” (Proverbs Quotes) I agree with Proverbs‚ that the hero’s heart fights the fight because I believe that a hero can be a hero without having to use a weapon. I believe that a hero is someone that is mentally strong and has the ability to lead‚ that it is showing dedication to a quest‚ and that is not giving up even when the world around you seems like it has given up on you. Heroism is being capable of
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