CASE STUDY 1 SEC ENFORCEMENT RELEASE- BRISTOL-MYERS 1. Access the SEC website‚ www.sec.gov‚ and do the following: -go to “Information for Accountants” -go to “The Division of Enforcement Chief Accountants Office” -go to “Accounting and Auditing Enforcement Releases” - then go to the enforcement release related to Bristol-Myers dated August 4‚ 2004. 2. What were the broad areas which the SEC addressed? 3. Of these issues‚ which one was by far the most significant in terms of dollars involved
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The Indian Premier League (IPL) has taken the Twenty-20 Cricket’s popularity to dizzying heights. The IPL fever has gripped the minds of the people in its full intensity. When the Twenty-20 cricket was on‚ IPL and its probable winner was one _ of the hottest topics of discussion everywhere. Many people are of the view that it is one of the best things that ever happens to the game of cricket. In fact IPL has become so popular worldwide that Australian Captain Ricky Pointing had to issue an appeal
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CHAPTER 2: RELEVANT REVENUES AND COSTS The primary goal of a firm is to maximize profits. This implies‚ of course‚ that each decision a manager makes is consistent with that goal. Although managers are expected to rely on internally-produced reports‚ such as balance sheets and income statements‚ to help them make decisions‚ most of the information that appears on these statements is period-based rather than decision-based. A balance sheet shows the sum total of a firm’s assets and liabilities
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The Pokemon League. With millions of people gathered‚ trainers and normals alike‚ I watched as the new champion was crowned. “Congratulations‚ Gray. You have defeated all of us‚ the Elite Four‚ and... in such overwhelming fashion‚ too! With respect to your prodigious skill‚ I will now confer upon you the title of 「League Champion」!” “Heh‚ it wasn’t much. You hardly put a fight‚ old man.” “Haha. That’s just proof of how strong you are. So work hard from now on‚ alright? Become the greatest trainer
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Página 1 9-100-055 REV: FE BR UAR Y 14‚ 2002 VG NARA YAN AN LI SA M BRE Owens & Minor‚ Inc. (A) Era janeiro de 1996. José Valderas‚ vice-presidente da divisão de Owens & Minor (O & M)‚ um $ 3 bilhões distribuidora de suprimentos médicos e cirúrgicos‚ estava dirigindo de volta ao seu escritório Savage‚ Maryland. Sua mente estava processando a notícia que acabara de ouvir. Sistema Único de Saúde Ideal‚ um hospital não-for-profit cadeia que nos últimos 10 anos tinha comprado suprimentos a partir de
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Review of Article The sacraments are a large part of the Christian faith. Without them‚ we would have a very different religion than we have today. In John O’Brien’s article Easter‚ Baptism‚ and the Fifty Days‚ He dives into the ideas Easter and the fifty days that accompany Easter and the sacrament of baptism. O’Brien Uses the sacraments as evidence of gods love for us. At the beginning of the article‚ O’Brien talks about a woman named Frances Caryll Houselander who wrote the book The Way of the
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Jonah the Minor Prophet Alicia Darling REL 111 (Old Testament) Bethel University Sherry Henson July 6‚ 2014 Jonah Historical Background: Jonah was written between 793 and 753 B.C. and was written near Jerusalem. The text of the book of Jonah does not specify whether Jonah or someone else wrote the book. There is no compelling reason to deny that Jonah was the author of the book‚ though some scholars have proposed two or more unknown authors.(LOOK UP REFERENCE FOR
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Expenditures‚ Revenues‚ and Budgets Expenditures‚ Revenues‚ and Budgets AJS 532 Expenditures‚ Revenue‚ and Budgets Budgeting is an important subfield of public administration (Tyer & Willand‚ 1997). A budget system balances expenditures and revenues (Smith & Lynch‚ 2004). In public budgeting‚ revenues are funded by sources. These such sources are fees and special assessment‚ lotteries‚ and public‚ and other miscellaneous revenue. Another important factor of budgeting
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destination (Marc‚ 1989‚ p.38). Precondition The application of revenue management is not appropriated in all the industries. According to Kimes (1989)‚ successful industry to apply revenue management must fit with RM characteristics‚ which in terms of perishable inventory‚ fixed capacity‚ market segmentation‚ advanced sales‚ low marginal costs and time-variable demand (cited in IDeaS‚ 2005‚ p.4). Kimes developed a typology model of revenue management as figure1‚ which includes two strategic levers of
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I. Case Introduction Before Chrysler merged to become DaimlerChrysler AG‚ they were presented with a takeover bid of $55 per share by MGM billionaire Kirk Kerkorian and former Chrysler chairman Lee Iacocca. Kirk Kerkorian was a stockholder in Chrysler and an experienced takeover financier who apparently found Chrysler to be a good buy. Chrysler rejected the offer‚ however‚ stating that the firm was not for sale. Further‚ many Wall Street experts felt that Kerkorian could not come
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