REPORTING OF MINUTES WHAT ARE MINUTES? Minutes are a brief authentic record of decision taken at a committee‚ board or other formal meetings. It attempts to record on paper what went on at a meeting and especially to know what was decided by the members. MAIN COMPONENTS OF MINUTES • Date‚ time and venue of the meeting • Names of the chairperson/ president and secretary • Names of those present at the meeting including special invitees‚ if any. •
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Donna Sanders Financial Statement Fraud Week 12 There are many things that can motivate financial statement fraud. Taking a look at Donald Cressey’s hypotheses which is now known as the fraud triangle depicts the certain criteria for the mind frame of the fraudster. The fraud triangle is a theory that consists of perceived pressures‚ perceived opportunity‚ and rationalization. It gives us the different pressures placed on individuals that would make them consider “cooking the books.” It also
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Many professionals‚ from those in medical to social services‚ are subject to mandatory reporting policies. Though justified in intent‚ the personal experiences of some clients and professionals cast light on the potentially negative consequences of the implementation of these policies. Some researchers challenge the supposed merit of these policies as well. Clients who are vulnerable to abuse and neglect‚ including children‚ adolescents‚ adults in volatile intimate relationships‚ and the elderly
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To conclude‚ Transnational Organized Crime poses a significant threat to the international community because it can be associated with terrorism; it allows for the legitimacy of a state to be undermined; and because it affects both strong and weak states. Since 9/11‚ terrorism has been a huge threat for the security of most countries around the world. Recent attacks in Paris and Brussels only contribute to the fear that the West has of terrorist organizations. With the convergence of terrorist organizations
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Science Vol. 2 No. 20; November 2011 Fair Value Accounting: Its Impacts on Financial Reporting and How It Can Be Enhanced to Provide More Clarity and Reliability of Information for Users of Financial Statements Ashford C. Chea School of Business‚ Kentucky Wesleyan College 4721 Covert Avenue‚ Evansville IN 47714 USA Abstract The author begins the paper with a brief historical development of the Statement of Financial Accounting Standards (FAS 157) and its impact on fair value accounting. This
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Reporting party (RP) stated that she came to visit her grandmother‚ Violet Cavallo (age 93‚ DOB: 12/7/23) who is on hospice on 2/18/17 and 2/19/17. RP lives in Oregon. When she arrived at 10:30 am on 2/18/17‚ she found resident slumped over in her wheelchair; her chin resting on her chest‚ sleeping. RP woke her up‚ she notice that the resident could not change her position; she was slumped over to her left side and her neck was tilted at a slightly unnatural angle. RP asked staff if there was something
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Why do transnational companies choose a multinational work force? Justify your response with advantages and disadvantages of using expatriates. A transnational company is one that spreads out their operations in many countries‚ sustaining to higher levels of local responsiveness than would likely be received by a multinational company which identifies itself with one national home and then maintains foreign subsidiaries. A multinational work force is one that is brought together by employees comprised
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Critically evaluate the comparative transnational effectiveness of Benetton and Zara Zara and Benetton are two of the most acknowledged clothing companies in the fast fashion industry. The different international business strategies they adopt result in different transnational effectiveness. To begin with‚ this essay will give a brief overview of the motivation‚ means and mentality of these two companies‚ and then compare how they sustain their competitive advantages through integration‚ responsiveness
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CHAPTER 1 OVERVIEW OF FINANCIAL REPORTING‚ FINANCIAL STATEMENT ANALYSIS‚ AND VALUATION Solutions to Questions‚ Exercises‚ and Problems‚ and Teaching Notes to Cases 1. Value Chain Analysis Applied to the Timber and Timber Products Industry. Exhibit 1.A below contains a depiction of the value chain. The links in the value chain are as follows: 1. Timber Tracts: Plant and maintain timber tracts (Weyerhaeuser) 2. Logging: Harvests timber (Weyerhaeuser) a. Sawmills:
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Reporting Practices and Ethics HCS 405 May 07‚ 2012 Reporting Practices and Ethics Ethical standards and reporting practices are incorporated into the financial reporting and management of health care. Reporting financial data fairly and factually is quintessential to this. Responsible financial planning can prevent capital loss through investments‚ employees‚ and customers. Financial reporting offers assistance in calculating: amounts‚ cash flow‚ timing‚ and other data essential to organizational
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