"Worldcom inc capitalized costs and earnings quality" Essays and Research Papers

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    Price Earnings Ratio

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    Price/Earnings Ratio Model (P/E) The P/E looks at the relationship between the stock price and the company’s earnings. The P/E is the most popular metric of stock analysis. A valuation ratio of a company’s current share price compared to its per-share earnings. For example‚ if a company is currently trading at $60 a share and earnings over the last 12 months were $2 per share‚ the P/E ratio for the stock would be 30 ($60/$2). The earnings multiplier can be computed as follows: P/E Ratio = Current

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    discuss options that would be good for Futronic‚ Inc. in reducing cost for the business. We will look at outside sourcing for some of the in-house services. We will discuss keeping the business in house and look to outsource some of the units. The benefits of outsourcing will not only save our business money‚ it can help us grow and hire more local employees with the money we save. What are the main reasons people outsource? * Lower worker costs * Ability to concentrate on core functions

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    Question 1 At the time Cynthia Cooper discovered the accounting fraud‚ WorldCom did not have a whistle-blower hotline process in place. Instead‚ Cynthia took on significant risks when she stepped over Scott Sullivan’s head and notified the audit committee chairman of her findings. Discuss the key criteria for the operation of an effective corporate whistle-blower hotline. Be sure to highlight potential pitfalls that should be avoided and reference professional codes‚ legislation and academic

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    WorldCom was one of the leading telecommunication companies prior to its application for bankruptcy protection on July 21st‚ 2002. The firm’s decision to file for bankruptcy was a shocker move considering the amount of revenues and asset base the company had. It is believed that the firm was highly involved in fraudulent bookkeeping between the year 1999 and 2000 where they had managed to overstate its taxable income by at least $7 billion. It was also revealed that the company had committed itself

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    reported earnings and the reasons behind each way may be different. (1) Report lower earnings. Managers intend to report lower earnings for mainly three reasons. Firstly‚ they want to hide profit for future use. In some years‚ the company presents a strong performance and has earned huge profit; however the manager may worry that the company’s future performance would not be as strong as current year‚ which gives them the incentive to save the profit by reporting a managed lower earning‚ so that

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    htm Incorporating the cost of quality in supply chain design Amar Ramudhin Department of Automated Manufacturing Engineering‚ ´ ´ Ecole de Technologie Superieure‚ Montreal‚ Canada‚ and Incorporating the cost of quality 71 Chaher Alzaman and Akif A. Bulgak Department of Mechanical and Industrial Engineering‚ Concordia University‚ Montreal‚ Canada Abstract Purpose – This paper aims at exploring the challenges of introducing a model integrating the Cost of Quality (COQ) into the modeling

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    Copyright Financial Times Information Limited Jul 9‚ 2002 Ron Beaumont‚ chief operating officer of WorldCom‚ is one of several senior executives who should have been aware of discrepancies in the telecommunications company’s books before the near-$4bn fraud was revealed last month‚ according to people close to the company. The fraud that was allegedly engineered by Scott Sullivan‚ the chief financial officer who was fired the day the scandal was announced‚ led to a massive overstatement of WorldCom’s

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    RETAINED EARNINGS REPORT

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    RETAINED EARNINGS CHAPTER 19 DEFINITION: Retained Earnings represents the cumulative balance of:  Periodic net income or loss  Dividend distribution  Prior periodic errors  Changes in accounting policy‚ and  Other capital adjustments  The illustrative statements of financial position and statement of changes in equity in IAS 1 and IAS 8 still maintain the title “retained earnings” 2 KINDS OF RETAINED EARNINGS  Unappropriated  Appropriated UNAPPROPRIATED RETAINED EARNINGS  Represent

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    In 2007‚ after John Wright initiated the formation of a protocol for total knee replacement‚ Brigham and Women’s Hospital cut costs and length of stay apart from improving pain control and patient mobility. As a standardization practice‚ the new protocol decreased the time spent on decision-making and the number of suppliers. However‚ one of the issues with this change is resistance from surgeons who used different prostheses. While most surgeons followed the protocol‚ the hospital needs to know

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    Robotic Surgery: the impacts of costs‚ access‚ and quality As technology improves‚ surgical robots are rapidly gaining support among both doctors and patients across America. Today more than 900 hospitals have the da Vinci robot which is double the number in 2007. (Freyer‚ 2010) Da Vinci robots were first approved by the FDA in 2000 for prostate removal‚ but now da Vinci robots are used for a variety of other surgical procedures (Freyer‚ 2010). Robot assisted surgery offers advantages such as

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