Due Process and Parental Rights 1 Ashley Scott Grand Canyon University: SPE-350 September 15‚ 2013 Due Process and Parental Rights 2 One court case that addressed parental rights and due process is Zachary Deal v. Hamilton Board of Education (6th Circuit
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Prepared by: James S. Metcalf and Geoffrey A. Codd‚ UDU Date: 7 July 2005 1 Introduction In order to determine the concentration of cylindrospermopsin in the extracellular fraction of filtered environmental waters‚ solid phase extraction (SPE) is necessary to concentrate the toxin to concentrations capable of being detected by HPLC. 2 Experimental 2.1 Materials Use analytical reagent grade reagents. (a) Polygraphite carbon solid phase extraction cartridges (PGC)‚ e
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DEDICATION This research paper is unconditionally dedicated to my family especially to my mother‚ Sylvia M Co‚ to my friends‚ classmates and last but not the least‚ to God Almighty. The Researcher ACKNOWLEDGEMENT The researcher is extremely thankful to the people who provide her with their continous support‚ encouragement and consideration to make this research achievable. Thanks to……… Mrs. Carina S. Villaester‚ Research teacher‚ for her extreme guidance
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unethical atmosphere encouraged Enron’s CFO Andrew Fastow to develop some businesses that existed only on paper which he referred to as Raptors but whose technical term is Special Purpose Entities or the SPEs that received so much notoriety in the press (Zulauf & Grierson‚ 2011). Since these SPEs were essentially off-the-book businesses‚ it was easy for Fastow to keep hiding Enron’s business losses in these shadow companies. This strategy allowed Enron to keep reporting revenues with little to no
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The Enron and World Com Scandals Enron 1. The board directors failed their fiduciary obligation to protect their shareholders‚ employees‚ and business partners by allowing high risk accounting‚ inappropriate conflict of interest‚ expenses undisclosed off the books activity‚ excessive compensation‚ and lack of independence between the company‚ and board members. I feel the segment that got Enron into trouble was the Executive and finance committee (Brooks). 3. I do believe that they
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There were several internal control issues with Arthur Andersen (AA) that contributed to the Enron disaster. Firstly‚ AA gave Enron nonaudit services as well as audit services‚ meaning that AA could advise the structuring of transactions for desired disclosure outcomes and other work and later give an audit opinion on these transactions. This resulted in a blatant conflict of interest issue that many audit professionals did not recognize. Secondly‚ the “tone at the top” of AA did not encourage ethics
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any gas sales were made. There is no doubt that the projection of the long-term income is overly optimistic and inflated. SPE—Special Purpose Entity: Enron also used SPEs and structured financing to conceal their debts off the book and camouflage their existing debts. The officers manipulated the financial analysts to rate the company as ‘the strong buy’. With the SPEs and structured financing‚ Enron was successful to hide losses even when it ventured into other markets which were in reality
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"Charges at Bear Stearns Linked to Subprime Debacle" (June 19‚ 2008) . Healy‚ P.‚ and J Himmelstein‚ L.‚ and B. Elgin. "Tech ’s Kickback Culture." Business Week (February 10‚ 2003): 74-77. Huffington‚ A Kahn‚ J.‚ "OffBalance Sheet--and Out of Control; SPEs are Ripe for Abuse‚ but Few Went as Far as Enron ’s Fastow." Fortune(February 18‚ 2002). Levitt‚ A.‚ and P Lowenstein‚ R. Origins of the Crash: The Great Bubble and Its Undoing. New York: Penguin Press‚ 2004. Mahar‚ M Maremont‚ M. "Iyco Reveals $8
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The following month the company restated earnings for the previous five years and erased $600 million in profits.2 It turned out that the October report began to reveal Enron’s gross abuse of special-purpose entities (SPEs) and the mark-to-market accounting method. The company used SPEs to keep enormous amounts of losses off its books while inflating earnings from supply contracts by booking all profits from a contract in the quarter the deal was made.3 What also became clear was that Enron did not
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recorded as related third parties‚ these partnerships were never consolidated so that debt could be getting off its balance sheet and the company itself could boost and have not had to show the real numbers to stockholders. Andrew Fastow was using SPEs to conceal some $1 billion in Enron debt. Overall‚ according to Enron‚ Fastow made about $30 million from LJM by using these partnerships to get kickbacks which were disguised as gifts from family members who invested in them and enriching himself
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