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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http://www.eia.doe.gov/oiaf/aeo/production.html CSUG‚ (2010). UCG Facts: Shale Gas. Retrieved from http://www.csug.ca/index.php?option=com_content&task=view&id=60&Itemid=66#shale Kaufman‚ P.‚ Penny‚ G.S.‚ (2008). SPE 119900 Critical Evaluations of Additives Used in Shale Slickwater Fracs. SPE International Hoch‚ O. (2012). Tight Gas Sands: Completion and Stimulation. [Powerpoint Slide 4‚ 29] Pflug‚ G Uhryn‚ J. (2008). Technology in Western Canadian Tight Gas. [Powerpoint Slide 5‚ 13]. Retrieved from
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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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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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Guidelines published by the Global Reporting Initiatives (GRI) will be used as a benchmark to evaluate City Developments Limited (CDL) sustainability report. 2. INTRODUCTION City Developments Limited (CDL) is an international property and hotel conglomerate and the leading real estate developer in Singapore. It operates in more than 20 countries in Asia‚ Europe‚ North America and Australasia. The CDL Group has over 350 subsidiaries and associated companies including 5 companies listed on the stock
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