Laser Perforations" (pdf 461 KB) GTI Document No. GTI-05/0243‚ GasTIPS‚ 11‚ No. 4 (Fall 2005)‚ pp. 18-21. 3. Gahan‚ B.C.‚ Batarseh‚ S.‚ Watson‚ R.‚ Deeg‚ W. 2005. "Effect of Downhole Pressure Conditions on High-Power Laser Perforation‚" SPE Paper 97093‚ SPE Annual Technical Conference and Exhibition‚ Dallas‚ TX‚ October 9-12. 4. Gahan‚ B.C. "Processing Rocks‚" Industrial Laser Solutions‚ Sept.(2005):16-18. 5. Gahan‚ B.C. "Fiber Laser Offers Fast Track to Clean Perforations" (pdf 277 KB)‚ GTI
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Wikipedia and “In the Beginning” in SPE: Wikipedia states‚ “The term ‘affirmative action’ was first used in the United States in Executive Order 10925 and was signed by President John F. Kennedy on 6 March 1961‚” while SPE negatively mentions‚ “In 1972‚ affirmative action became an inflammatory public issue.” Similar remarks continue throughout the encyclopedias. However‚ Wikipedia’s coverage of this topic is more restricted. In terms of inclusiveness and granularity‚ SPE contains more examination‚ details
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team) is essential for educating students with intellectual disability. A SPED should consist of a regular education teacher‚ a special education teacher‚ parents of the student‚ and health care professional or organization in the community. For SPE 351 my designed SPED will consist of special education teacher‚ Mrs. Brandi Hoffman‚ regular education teacher‚ Ms. Amy Kelly‚ parents of the students within the classroom‚ and the Stars Community Outreach Organization. Mrs. Hoffman is a special education
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MEMORANDUM TO: Senior‚ Publicly Traded Company FROM: Team B (Staff I) DATE: February 4‚ 2013 SUBJECT: Audit of Share-Based Payment and Special Purpose Entities (SPE) Reporting This executive memo is a summary and analysis of our audit findings for the client‚ a publicly traded company‚ and its financial practices. Please review this correspondence in accordance with your request. We look forward to meeting in person for further discussion and to make an informed recommendation
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Enron History Special Purpose Entities (SPEs) were used and often abused by most large corporations in the late 1990’s. Enron was likely the corporation that abused the accounting treatment the most‚ but certainly not the only one. The Enron SPEs were not hidden from the auditors or the investing public‚ but were so extensive‚ invasive‚ and complex that no one‚ including primary architect‚ Andrew Fastow‚ was able to understand the total implications. The 2000 financial statements for Enron included
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[Type the document title] [Type the document title] [Year] sai teja [Type the company name] [Pick the date] [Year] sai teja [Type the company name] [Pick the date] measurement wild drilling MWD stands for Measurement While Drilling in the oil & gas industry. The simplest way to describe MWD is to relate it to the measurements a pilot takes. A pilot needs to know the direction they are flying (North‚ South‚ East‚ or West)‚ the angle they are flying at (up‚ down‚ or horizontal)‚ and what type
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Questionable Transactions 1. The special purpose entities (SPEs) got Enron into trouble. 2. It is debatable whether Enron’s directors knew how profits were being made through the SPEs. Speculation is that they did have knowledge‚ but did not question the questionable procedures. Evidence that indicates the directors knew how profits were being made includes the following: • Andrew Fastow’s role in establishing the SPEs and falsely creating 3% independent investors in each.
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One is the use of special purpose entities (SPEs). Although SPEs often serve legitimate economic purposes and are still in use today‚ Enron used several of them to hide debt and to overstate equity and earnings. Accounting standards required that third parties own at least 3 percent of the assets in SPEs. This rule was violated. Enron also represented that the SPEs helped it to hedge downside risk. This turned out not to be the case‚ because the SPEs used Enron’s stock and financial guarantees to
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commitment with Barclay Bank because outside investors were not found. Because of this‚ they restated activities of JEDI and Chewco SPEs so they could be retroactively consolidated into Enron’s accounts. The SPEs helped to hide the inaccurate accounting records. Enron’s legal department wrote contracts that helped provide a cover for misuse of funds regarding the SPEs. Future revenue was reported as current revenue. Stocks were paid with promissory notes instead of cash. They also engaged in off-the-books
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unregulated. As Enron’s business model became more complex‚ it began to push the limits of accounting. The two main financial reporting issues that Enron faced consisted of mark-to-market accounting‚ and financial reporting for special-purpose entities (SPEs) that Enron used to implement its light asset strategy and to hedge investment gains. By 2000‚ Enron has hundreds of these
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