Williams‚ CPA Today • Introductions – hand out • Syllabus • High level – why auditing? • Enron Auditing • Why do we have auditing? • Lemonade Stand Example Did ANYONE Do ANYTHING WRONG? CONCLUSION Did Anyone Do Anything Wrong? YES!! ENRON’S RISE 1985 – Internorth‚ based in Omaha‚ acquired Houston Natural Gas. 1986 – Changed name to Enron and moved to Houston. OLD ENERGY SYSTEM • Electricity • State-regulated monopolies. • Stable‚ but inefficient. • Natural Gas • Pipelines transported on
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T The Rise and Fall of Adolph Hitler Many historians have been quoted as saying that Adolph Hitler was one of the most unlamented tyrants of the twentieth century. “Hitler’s coming to power had no single cause‚” writes biographer Eugene Davidson. “He was a moving part in a series of events that shocked German society to its roots.”[1] The rise and fall of Hitler continues to be a mystery to the world—an event that intrigues and horrifies simultaneously. At his death by suicide in
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The Roman Empire was one the largest and wealthiest empires of all time; and it was definitely the largest of its time (Wells 21). At its largest it contained about 20 percent of the worlds known population (Wells32). Historians have studied Rome for decades to learn as much as possible about their art‚ politics‚ military‚ and their economy. They study Rome to see how one small city turned into one of the most prominent empires in history. Rome rose from nothing into a strong republic and eventually
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The Byzantine Empire was one of the leading civilizations in the world. In 324‚ Constantine‚ the first Christian emperor‚ became the single ruler of the Roman Empire. He set up his Eastern headquarters at the ancient Greek colony of Byzantium in 330. This city‚ later renamed Constantinople‚ was also known as "new Rome." It became the capital of the Byzantines after the Roman Empire was divided. The empire made a significant impact on several civilizations with its use of the Greek language and education
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By the time the first English settlers established Jamestown‚ slavery was already a well-established mechanism of providing cheap labor. However‚ the image of slavery in the plantation sense was not how it first presented itself in the American South with the first British colonists. In the 1580’s there is a huge population boom in England‚ which becomes a drain on the crown and the land. In an attempt to repurpose the criminals and citizens who may have needed to work off debts‚ the Queen allows
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THE PROJECT PAPER 1 The Rise and Fall of Kodak Company Promise Anukem Eastern Nazarene College BS433- Business Policy and Strategy BS 163 December 6‚ 2011 THE PROJECT PAPER 2 The Kodak Company was founded by George Eastman‚ an
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The Rise of Christianity in the Roman Empire The story of Christianity ’s rise to prominence is a remarkable one but also blurry one. As far as historical fact about the beginnings of Christianity that is. Many scholars point to the time around 4 BC as the most likely period for Christ ’s birth‚ but that is also uncertain. Likewise the year of his death is not historically accurate or clearly established. It is thought to have taken place sometime around Ad 26 through AD 36. Christianity as a religion
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The empire was prosperous and strong‚ but eventually experienced a downfall. The fall of the Western Roman Empire was caused by internal decay in political and military issues‚ economics‚ sociology‚ and religion. The political and military state of Rome started to decline after the death of Marcus Aurelius in A.D. 180. When he died‚ his spoiled son‚ Commodus‚ took over. Commodus was a poor leader causing civil wars and tribes around the Mediterranean to invade. The Roman Empire declined
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In 4th Century CE the Western Roman Empire fell to Germanic Invaders Rome had long been at war with. While‚ many people accredited these invasions to the Empire’s fail‚ there was in fact many reasons why this event happened. The Fall of the Roman Empire was because of the division between the power of the rich aristocrats and plebeians‚ the powerful Germanic Huns and the Romans turning to Christianity. As the Empire grew larger‚ so did the Patricians’ estates‚ or Latifundia‚ leading to mass unemployment
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Statement • Management accounting’s report fail to help manager make decision to reduce cost & improve productivity • Lack of information to interpret real meaning of data • Fall of management accounting that the improvement does not reflect with the changes business condition Objective • Identify the problem causes the fall of management accounting • Solution to find a way to improve management accounting that provide accurate information an easy access for manager make decision • Criticism
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