R. Civ. P. 9(b). The particularity requirement is met by pleading facts about the “times dates‚ places or other details of the alleged fraudulent involvement of the actors‚” which gives rise to a strong inference of fraudulent intent. In re GlenFed Inc. Sec. Litig.‚ 11 F.3d 843‚ 847-48 (9th Cir. 1993) (internal quotation marks omitted); see also Time Warner‚ 9 F.3d at 263 (requiring the identity
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typical breaks and the unmoving periods‚ is just 300 pies for each day‚ or 73 percent (as a rule 10 working hours for each day). That implies that the normal projected 176 pies for each day would be reached at just 60 percent of ordinary working capacity (176 pies/300 pies = .58)‚ which is a sensible target. In times of top sales‚ the ordinary working so as to work capacity could be stretched out over 10 hours for each day. In this way we
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Versão em Inglês Jason Rodgers‚ the operations manager for JBI‚ was listening carefully. This was the first he had heard of the situation‚ but to a careful observer‚ his nod would have revealed what he was thinking. He said: You know‚ I’m not a bit surprised to hear all this. Saver Superstore is a great customer. They buy lots of beverages‚ and they’re easy to deal with. They place their orders on a regular basis and almost never ask for anything special. I don’t remember the last time we had to
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Organizational Analysis: Apple Inc. Part 1 Apple Inc. History/Background: Apple Inc. is an iconic United States technological company based in Cupertino‚ California. Apple is engaged in the development of World changing consumer electronic products such a mobile phones‚ music media devices‚ tablets‚ and personal computers. The company also sells and creates operating system software‚ peripherals and delivery of third-party digital content (iTunes) to consumers. Apple sells its products and
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Question 1 - Risks surrounding the identified accounts The Audit of TNO Ltd has highlighted number of risks. The risks highlighted in the audit are discussed throughout the report. Below is a table of the risks and tests to carry out‚ based on the five accounts highlighted as being of risk. The common assertion that is common to the five accounts is valuation and allocation. Account Assessment of Risk Substantive audit procedure Accounts Receivable Account Receivable has increased while sales
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Livent‚ Inc. is a company that is very involved in the entertainment business‚ mainly in live theatrical productions. When dealing with a company in the entertainment industry‚ there are many risks that can be involved in auditing situations. A big risk that can be common is working with the higher officers of the company who are not strongly educated in the financial field. They are only familiar with the entertainment part of it and do not pay attention to a lot of the finances. It is common for
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Financial Analysis of Sobeys Inc. This report is based on the consolidated financial statements of Sobeys Inc. for the years 2011 and 2012 with some reference and calculations from 2010 as well. The audit was performed by Grant Thorton chartered accountants. Office location is Suite 1100‚ 2000 Barrington Street‚ Halifax‚ NS. Calculations are based on GAPP numbers provided in these statements. IFRS standards have been adjusted at the end of the financial statements if reference is needed for those
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to a small number of farms and Seamgas’s gas wells and processing plants. This SAMP focusses on primary plant assets that are overdue for replacement or require replacement within 10 years. Secondary systems and Telecommunications assets have an expected life of 20 years and the next replacement cycle falls beyond the 10 year period of this SAMP. 4.2 ASSET CONFIGURATION Single line diagrams in Figures 1 & 2 illustrates the layout of our 66kV and 11kV substations. The configuration indicates only
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to figure out what they were going to do. They all faced much pressure. Even worse at noon‚ the confidential information from Bodin was disclosed to Meir’s boss (vice president of economic analysis)‚ and he would talk about the related thing with Bodin’s boss and ask for that information. In the above case‚ the task force made the following problems: a.At the start: 1) Bacon didn’t set up the schedule with his managers 2) Bacon didn’t clarify the team’s decision-making power with his managers
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The 10/90 rule was postulated by Kaushik (2010) to get the highest possible value from the implementation of web analytics. Analysis is the most important attribute in web analytics. Without it‚ all the data that the web analytics tools gives is just mere data with little or no meaning to the company. With this understanding Kaushik (2010) created the 10/90 rule which states that if a company spends $10 on getting analytics tools and professional services‚ it has to spend $90 on hiring analysts who
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