"Hocus-Pocus Accounting" by Douglas R. Carmichael‚ Journal of Accountancy‚ October 1999; Vol. 188‚ Iss. 4; pg. 59‚ 5 pgs Abstract: SEC Chairman Arthur Levitt decried what he termed "accounting hocus-pocus" and called for coordinated efforts to uncover it. He targeted the practice by some companies of improperly boosting reported earnings by manipulating the recognition of revenue. Among the most common methods of doing this are the bill-and-hold transaction and a long list of sham transaction involving
Premium Audit Generally Accepted Accounting Principles Financial statements
Centralia No.5 Student: Munkhkhishig Tsevegmed Strayer University Modern Public Administration PAD 500 Dr. Ronald E. Fitzgerald Friday‚ January 25‚ 2013 Centralia No. 5 In terms of logistical alternatives there are a few things mine inspector Driscoll Scanlan could have suggested in order to better inspect the mines. Scanlan could have submitted more detailed reports that could have explained why the mines and working conditions were such a danger. Documentation is not only an effective
Premium Safety Coal mining Coal
The Course of Theoretical Grammar Seminar 1. Theoretical Grammar and its Subject. General Principles of the Grammar Analysis 1. The subject of theoretical grammar. The scope of linguistics. 2. The grammatical structure of the English language. Morphology and syntax as two main parts of grammar. 3. Language as a system and structure. The dichotomy of language and speech. Different approaches to the language study. 4. Characteristics of the language levels and their units. 5. Systemic relations
Premium Grammar Verb Syntax
The first chapter discusses the basics of financial management. How critical is financial decision to social welfare? Reflect on the oil spill disaster in the gulf. Is it all about making money? Financial decisions are extremely critical to social welfare. Many individuals have the state of mind that emphasizes the belief of how social welfare can be pursued through exercising one’s choice and making provisions to obtain the means to be financially stable. The world is increasingly becoming
Premium Free cash flow Decision making Finance
Joyce‚ Good point on a potential impact on information technology in the workplace. While the manufacturing industries take a hit‚ it seems like the the individuals that are employed are working harder or longer hours than they did in the past to achieve the bottom line. There is no doubt that technology‚ automation‚ foreign competition have increased productivity. On a positive note technology can make people more wealthy by freeing up resources to address more problems‚ satisfy the consumers
Premium Speech recognition Industry Remote control
Rapid fire debate: 4 one minute rounds > presentation‚ rebuttal‚ response‚ and summery. First person to speak has choice of perspective. Opponent must take opposing views. Final power point: stuff Claim Type Questions Types of Support Organizational Strategy Fact Did it happen Does it exist Is it true Is it a fact Inductive reasoning Quoting Authorities Chronological Topical Definition What is it What is it like How do we clarify it N/A Topical Compare/contrast Cause What is the
Premium Inductive reasoning Malware Logic
Michael Mitzenmacher michaelm@eecs.harvard.edu 617-496-7172 Research Interests Education Design and Analysis of Algorithms; Networks and Data Transmission; Information Theory. UNIVERSITY OF CALIFORNIA AT BERKELEY‚ Berkeley‚ CA Ph.D. in Computer Science awarded December‚ 1996. Dissertation: The Power of Two Choices in Randomized Load Balancing. Advisor: Alistair Sinclair. GPA: 4.0/4.0 CAMBRIDGE UNIVERSITY‚ Cambridge‚ England Attended as one of ten recipients of the Churchill Fellowship. Cambridge
Premium Computer science Algorithm
1.0 Theoretical Framework and Hypothesis 1.1 Defining the variables In the project there will have 2 independent variables and 1 dependent variable. Independent variable represents the inputs or causes and dependent represent the outputs or effects. The independent variables that we have chosen are product quality and price. The product quality is the standard of the food that is acceptable to the consumer. We will measure the product quality based on the appearance of the food‚ texture‚ and
Premium Scientific method Fast food Burger King
Appendix A: Matrix of Theoretical Models Jennabelle Jo Andrews-Alexander |Theoretical Model |Description of Theoretical Model |Type of health care change situation where | | | |model best applies | |EXPECTANCY THEORY |Expectancy Theory suggests that for any |This theory works when a health care | |
Premium Motivation
Eclectic Theoretical Orientation An orientation that does not follow any one theoretical approach but rather selects from each theory whatever is considered the best in it. There are many forms of eclecticism but it is not really important to know or understand the differences between them all. Psychologists and therapists use a pragmatic approach to therapy‚ meshing all of the above approaches together to fit the individualistic human being that sits before them for the first time with their
Premium Psychology Theory Cognition