extraction (MAE) coupled dispersive micro solid-phase extraction (D-l-SPE)‚ was developed to extract N-nitrosodimethylamine (NDMA) and other six volatile N-nitrosamines (NAms) from meat products. Parameters affecting the efficiency of MAE and D-l-SPE were systematically investigated. For MAE‚ 5-g of a homogenised meat sample was extracted with 30 mL of a sodium hydroxide (0.025 M) solution at 100 °C for 10 min. The optimum D-l-SPE conditions were immersing 100 mg of Carboxen™ 1000 adsorbent in the
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Enron Case Study The case of Enron is a fascinating one. United States is a country where auditing and accounting principles are so strong. How can something take place on such high level in the United States? The Enron case demonstrates the need to reform the accounting and corporate governance practices in the United States. Moreover‚ the Enron case made government officials to pay close attention to deregulated energy market. Some of the aspects that struck me are discussed below. One of the
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Practices of Arthur Andersen - Week 2 - CheckPoint: 1. What did Arthur Andersen contribute to the Enron Disaster? Arthur Andersen contributed a lot to the Enron Disaster. Arthur Andersen approved the structure of man Special Purpose Entities (SPE) that were used to generate false profits‚ hide losses‚ and to keep financing off Enron’s consolidated financial statements. Also‚ AA failed to abide by the Generally Accepted Accounting Principle (GAAP). In addition‚ AA did not advise Enron’s audit
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controversial accounting and financial reporting issues of SPEs. There was intense debate but the SEC and FASB did not offer guidance or a solution. SEC and FASB were fully aware there was concern with this reporting but did not take it very seriously and let it slide by. Arthur Anderson is also a key. The auditors did work for Enron but they are also to guide the company in the right direction of financials. With the use of the SPEs and mark-to-market accounting‚ it was kind of a loophole in
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-John von Neumann John von Neumann‚ born December 28‚ 1903 was a Hungarian mathematician who made important contributions to computer science‚ von Neumann is best known for his EDVAC (Electronic Discrete Variable Automatic Computer) which opposed the not yet released ENIAC (Electronic Numerical Integrator and Computer). Neumann’s EDVAC design was intended to resolve many of the problems created by the ENIAC’s design. The ENIAC was designed to operate in decimal‚ whereas the EDVAC was designed
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ACKNOWLEDGEMENT I would like to acknowledge and extend my heartfelt gratitude to the following persons who have made the completion of this case study report possible‚ firstly to my course instructor Sir Butt for his vital encouragement and support‚ my friend Wajeeha who really helped me by correcting me with some of my queries about some portion of the case and last but not the least thanks to my family for their outmost support. One again thanks to my PROFFESSOR Sir Butt who gave me the opportunity
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Jennifer Sheedy SPE 226 October 14‚ 2012 Betty Cokeley Emotional‚ Behavioral‚ and Physical Disabilities Introduction An introduction introduces what the paper is going to be about. It should include a short statement of what the topic is and the importance to the educational setting. Your introduction should include a catchy thesis statement that makes the reader want to read your paper. The thesis statement sets up the whole paper in the order that the information will be presented. The
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Case 1.1 - Enron Corporation ------------------------------------------------- Discussion 1 The parties we believe to be most at fault for the crisis in this case are a) the Audit Firm engaged in the Enron audit (Arthur Andersen); b) Enron Management (Kenneth Lay‚ Jeffrey Skilling‚ Andrew Fastow; and c) the SEC. The Public Accounting Firm: Arthur Andersen The auditor has the responsibility to evaluate the risk of material fraud‚ including: * Incentives and motives for fraud : Enron was a fast
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transformed itself from an energy company to a risk management firm that traded everything from commodities to derivatives. The use of special purpose entities (SPEs) allowed Enron to operate wide-ranging undercover and risky trading procedures in a manner that did not properly reflect their debt on its balance sheets. The asset-light strategy‚ the SPEs‚ and the off-balance-sheet financing they provided to Enron seems to be the core cause of Enron’s ultimate failure. The first sign of weakness in the firm’s
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business ventures. These Special Purpose Entities (SPEs) was established to keep Enron ’s credit rating stay high‚ which was very important in their fields of business. A special purpose entity is a trust‚ corporation‚ limited partnership‚ or other legal vehicle authorized to carry out specific activities as enumerated in its establishing legal document. LJM2 entered into 26 deals with Enron to help the company move debt and assets off its books. The SPEs provides its sponsor with financing and liquidity
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