corruption of Arthur Andersen‚ an independent audit firm. On Wikipedia’s website there was a statement from Enron’s Power Committee and it appears they were placing blame on the Andersen firm. They were quoted as saying‚ "… evidence available to us suggests that Andersen did not fulfill its professional responsibilities in connection with its audits of Enron ’s financial statements‚ or its obligation to bring to the attention of Enron ’s Board (or the Audit and Compliance Committee) concerns about Enron
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Types of wastes : 1. Municipal Solid Waste Municipal solid waste (MSW) is generated from households‚ offices‚ hotels‚ shops‚ schools and other institutions. The major components are food waste‚ paper‚ plastic‚ rags‚ metal and glass‚ although demolition and construction debris is often included in collected waste‚ as are small quantities of hazardous waste‚ such as electric light bulbs‚ batteries‚ automotive parts and discarded medicines and chemicals. Generation rates for MSW vary from city
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Introduction Solid waste management is the process of collecting‚ storing‚ treatment and disposal of solid wastes in such a way that they are harmless to humans‚ plants‚ animals‚ the ecology and the environment generally(). Solid wastes have become recurring features in our environment. It is no longer in doubt that our environment is inundated with the challenges of un-cleared solid wastes. The poor state of waste management in the country is caused by inadequate facilities‚ poor funding‚ and poor
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Introduction: Total wastes generated by hospitals and healthcare establishments are generally termed as hospital wastes. In other word‚ Hospital waste means all wastes coming out of hospitals‚ it may be biological or non-biological that is discarded‚ and is not intended for further use in a hospital. Mainly there are two types of wastes generated from hospital. They are classified as Risk Waste and Non-risk waste. The Non-risk waste covers 75-90% of total waste generation whereas risk waste covers only 10-25%
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e. The Fraud 4 3. Products 5 4. Enron Scandal – The Company Fraud 8 f. What Happed? 8 5. Techniques used in the Company Fraud 9 g. Revenue Recognition 9 h. Mark-to-market accounting 9 i. Special Purpose Entities 10 j. Executive Compensation 11 k. Risk Management 11 l. Financial Audit 12 m. Audit Committee 12 n. Other Accounting Procedures 13 6
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THEME 1: ESTABLISHING AN AUDIT QUALITY MANAGEMENT SYSTEM WITHIN A SUPREME AUDIT INSTITUTION PRINCIPAL PAPER Prepared by: State Audit Office‚ Hungary (chair) European Court of Auditors National Audit Office‚ Malta National Audit Office‚ Denmark Accounts Chamber‚ Russian Federation February 2007 Table of Contents INTRODUCTION 5 Achieving excellence in audit activity 5 Glossary 7 Chapter I: Leadership 9 Leadership and Supreme Audit Institutions 9 Leadership’s
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456 Chapter Eleven Appendix 11B Illustrative Audit Case: Keystone Computers & Networks‚ Inc. Part III: Substantive Tests—Accounts Receivable and Revenue This part of the audit case illustrates the manner in which the auditors design substantive tests of balances. The substantive tests are illustrated for two accounts—receivables and revenue. This aspect of the audit is illustrated with the following audit documentation: • ABC’s risk assessment working paper that combines the auditors’ assessments
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PARTICIPATION OF THE YOUTH IN THE SOLID WASTE MANAGEMENT OF BAGUIO CITY : An Impact Study Background of the Study The growth of the world’s population‚ increasing urbanization‚ rising standards livings‚ and rapid development of technology have all contributed to an increase in both the amount and variety of solid wastes generated by industrial‚ domestic and others activities (UNEP‚ 1991 ). The problem of dealing with greater volumes often more dangerous waste material‚ are particularly acute in
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Waste management is important and crucial to humans. It is actually the collection‚ storage‚ processing‚ disposing‚ and recycling of waste products. These waste products are mainly of household waste‚ industrial waste‚ nuclear power plants and so on. The problem of improper waste management is on the rise from day to day. If the waste products are not managed properly‚ it will cause a lot of bad influences to humans. The effects of improper waste management to humans are contamination of soil‚ floods
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Municipal Solid Waste Management in China January 2007 Lin‚ Jiaoqiao Lin‚ Na Qiao‚ Liming Zheng‚ Jie Tsao‚ Chi-Chung Part 1 MSW Management in China Mainland INTRODUCTION No country has ever experienced as large or as fast an increase in solid waste quantities that China is now facing. In 2004 China surpassed the United States as the world’s largest waste generator‚ and by 2030 China’s annual solid waste quantities will increase by
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