the column‚ a smaller one-armed Erlenmeyer flask that is clean will used to hold this extraction and 5 mL of ethyl acetate will be passed through SPE column‚ to obtain and remove the caffeine from the SPE column. A small one-armed Erlenmeyer flask containing 5 mL of ethyl acetate along with the compound caffeine‚ should be the result after using the SPE column
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in 1930‚ creatively making its way through the Great Depression by opening up the natural gas market with its lower cost and developing extensive pipeline network with the unlimited low-cost labor resource‚ fell apart due to its creative use of the SPEs and related accounting treatment‚ and it never gets a chance to surprise the world again with their creativity in the second largest recession only a few years away. Followed the sank of the energy titanic Enron‚ is the collapse of the most respected
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bankruptcy. The main reason was the Special purpose entities. As per law a company can create SPE for a particular purpose. The debt of the SPE is carried on the books of the creating company. However‚ it could be transferred to the SPE if an independent third party purchased a minimum of a 3 percent interest in the SPE. This financial structure became the favorite of Enron; it created more than 900 SPEs. During the 1990’s Enron set up special entities to transfer its debt off the balance sheet. Enron
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increasing rift between people and their relationship with God and the Church‚ and created four constitutions which addressed the issue. Dei Verbum (Dogmatic Constitution on Divine Revelation)‚ Lumen Gentium (Dogmatic Constitution on the Church)‚ Gaudium et Spes (Pastoral Constitution on the Church in the Modern World)‚ Sacrosanctum Concilium (Constitution on the Sacred Liturgy). These documents are responses to the external issues and internal issues that impacted the Church‚ and are further discussed later
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CASE STUDY: CORPORATE GOVERNANCE AND THE FALL OF ENRON Introduction to the Enron Case Enron was one of the world’s leading energy traders born from deregulation of these markets in certain US states. It rapidly grew and the world followed suit. It was nominated ‘World’s Most Innovative Large Corporation’ six years in row and valued at 64 times its earnings and 6 times its book value. It had one of the highest paid CEOs in the world in 2000. It led an aggressive and apparently effective expansion
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Stanford Prison Study (SPE)‚ Zimbardo carried out‚ an experiment. This experiment had 24 final participants. The guards’ task was to humiliate the prisoners and make the prisoners feel powerless. The result of this experiment was that the guards identified themselves as the in-group and the prisoners as the out-group. In SPE‚ the participants signed consent to be part of the study. The participants were debriefed and offered money at the end of the experiment. The researches were carrying out
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with the asset corresponding liability omitted from the entity’s balance sheet. Entities used Special Purpose Entities (SPE)‚ are also known as Variable Interest Entities (VIE) for off balance sheet treatment of deals. SPE or VIE is a corporation or partnership formed for the purpose of borrowing money to buy financial assets. Debts are move to a newly created company (SPE OR VIE) specifically to make a company look like it has far less debt than it actually does‚ which was the case with Enron
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officers‚ internal auditors‚ SEC and FASB. The hypocrisy‚ dishonorable actions and unethical behavior of Kenney Lay‚ Jeffrey Skilling‚ Andrew Fastow led to bankruptcy. This and many other problems‚ such as loss in transactions involving the swaps stocks‚ SPE related issues and est.‚ finally contributed to crisis. As Enron executives‚ all of their concerns should have been focused on Enron’s profits‚ but seems that many of them only cared about their wealth. When financial problem surfaced‚ they did not
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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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