The WorldCom Fraud © 2003‚ 2005 by the AICPA This presentation is intended for use in higher education for instructional purposes only‚ and is not for application in practice. Permission is granted to classroom instructors to photocopy this document for classroom teaching purposes only. All other rights are reserved. Copyright © 2003‚ 2005 by the American Institute of Certified Public Accountants‚ Inc.‚ New York‚ New York. WorldCom’s Background • Awoke the sleeping giant by leading the telecom
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overstated by $ 23‚500 for merchandise that Kirk’s Servistar hold on consignment. Therefore‚ the ending inventory in 2002 is $ 91400-$ 23‚500 = $ 67‚900 and the beginning inventory in 2003 is $ 67‚900. The correction of the 2002 and 2003 income statement is | | |2003 | | |2002 | | | |Sales | |$541‚200 | | |
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2001 bulletin summarizes and analyzes national and state juvenile arrest data derived from the Federal Bureau of Investigation report Crime in the United States 2001” (Snyder‚ 2003‚ p. 1). The FBI tracks four offenses in its Violent Crime Index‚ which are‚ murder‚ forcible rape‚ robbery‚ and aggravated assault (Snyder‚ 2003). However‚ this paper will summarize the key points of the Juvenile Arrests 2001 bulletin by addressing the overall decrease in juvenile arrests and the implications for juvenile
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Each of the five chapters in The Gift of Sex‚ (2003) will be look at to summarize the different dynamics of people’s sexual intimacy. In the majority of churches‚ sex is a taboo subject that people do not discussed openly with one another. This correlates with the first chapter of The gift of sex‚ (2003). In order to have the best sexual experiences‚ couples must understand how God designed their bodies. This way couples can clearly understand the functions. Not only is this important‚ but couples
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NZS 3910:2003 Conditions of Contract. Objective The first objective of this report is to compare the difference in the dispute resolution mechanisms between the 1999 Red Book and the NZS 3910:2003 Conditions of Contract. The second objective is to give critical comments to the dispute resolution mechanisms in these 2 standards. Tables and flow charts Discussion There are many differences in the dispute resolution mechanisms between the 1999 Red Book and the NZS 3910:2003 Condition
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patriarchal thought‚ women are perceived to be closer to nature than men (Roach‚ 2003; King‚ 1989‚ 2003). This perception of women and nature portrays them as the ‘others’ – something that is different from and controlled by the dominant (King‚ 2003). The binary oppositions of male over female and culture over nature have been associated with more male-dominating religions like Christianity (Roach‚ 2003; Ruether‚ 2003) Goddess religions and earth based spiritualties on the other hand find power in
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must set a standard for the protection of individually identifiable health information (2003). These regulations and requirements are outlined under the Privacy Rule. Specifically‚ it addresses the use and disclosure of records and data by organizations subject to the privacy rule (aka covered entities)‚ as well as outline the rights to knowledge and control over individuals’ medical information (HHS‚ 2003). The following is a discussion of particular aspects of the Privacy Rule as it relates
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a large firm? Large firms usually have a competitive advantage over small business in most elements in business operation (Longenecker‚ Petty et al. 2003; Longenecker‚ Petty et al. 2010). However‚ customer satisfaction has been questioned as being potentially better achieved by Small business than by large firms (Longenecker‚ Petty et al. 2003; Higgins 2009; Tjan 2009; Heaney 2010; Longenecker‚ Petty et al. 2010). There are a number of valid reasons for why small business can excel over large
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Assessment of team processes at MGI The MGI team had a diverse mix of people who brought a spectrum of experience. The team included award-winning musicians‚ business and marketing professionals‚ creative artists‚ and software developers (Henry Tam‚ 2003‚ 15). Such diversity provided an environment for developing a creative and promising product. Additionally‚ beyond the extrinsic motivation of personal financial gain from a successful early-stage venture‚ members of the MGI team were also intrinsically
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understanding children‚ working in partnership with them‚ giving children the opportunity to actively make decisions that will result in their ideas becoming reality and their contributions bringing about positive change (Ministry of Social Development 2003). Children’s participation is a right not an optional extra (Participation Works 2012). The United Nations Convention on the Rights of the Child (UNCRC) promotes a rights-based approach to children and states that these rights begin at birth (Alderson
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