Inventory Chicanery Tempts More Firms‚ Fools More Auditors A Quick Way to Pad Profits‚ It Is Often Revealed Only When Concern Collapses A Barrel Full of Sweepings By LEE BERTON Staff Reporter of THE WALL STREET JOURNAL December 14‚ 1992 Why do so many accountants fail to warn the public that the companies they audit are on the verge of collapse? Increasingly‚ experts are blaming inventory fraud. "When companies are desperate to stay afloat‚ inventory fraud is the easiest
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Research Question: In the “CEO personality‚ strategic flexibility‚ and firm performance” article‚ Nadkarni and Herrmann (2010) are trying to answer the question of how CEO personality affects firm performance through influencing the firm’s adaptability to rapid‚ impactful‚ and unexpected changes. The main aim of the study is to extend previous literature that has studied the relationship between CEOs characteristics and firm strategic choices and performance by studying the underlying relationship
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IMPACT OF TAX CONSIDERATION AND TRANSITORY EARNINGS ON DIVIDEND INSIDE A FIRM. By ADARAMOLA A. O. (Ph.D.) ABSTRACT The purpose of this paper is to discuss the Dividend Relevance Theory and to determine whether a relationship exists between dividend payment and transitory earnings; given the impact of tax and other economic conditions with the objective of maximizing the present discounted value of after tax dividend. To achieve this‚ the Lintner’s models were specified to which the
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Influences from A Dominant Culture A dominant culture‚ which is characterized by its wide prevalence and strong influences‚ always exerts huge influence and imposes pressure upon minority cultures. In the memoir‚ When I Was Puerto Rican‚ Esmeralda Santiago recalled her childhood both in Puerto Rica and America‚ and revealed how American culture affected Puerto Rican culture and traditions. In the 1940s‚ people in Puerto Rica experienced intensive cultural impact from their powerful neighbor country
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policies (in relation to HR) you would expect to find in a small expanding firm Student’s name | | Student ID | John Lyons | | x10203583 | | | | Date: 09th April 2012 Table of Contents Introduction 3 Terms of reference 3 Issues facing a growing organisation 3 Introduction The conversion of a small firm into an expanding organisation can be exciting and financially rewarding provided careful thought and planning is given to the process. One key aspect of the transition
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Effects of working capital management on the profitability of Portuguese manufacturing firms Sónia Silva* sonia@eeg.uminho.pt Florinda Silva** fsilva@eeg.uminho.pt July 2012 Abstract This study provides empirical evidence about the effects of working capital management on the profitability of Portuguese manufacturing firms. A database covering the period 1996-2006‚ collected from Portuguese Statistical Office‚ is analyzed under panel data methodology. In line with previous research
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The Dominant Paradigm Behavior change models have been the dominant paradigm in the field of development communication. Different theories and strategies shared the premise that problems of development were basically rooted in lack of knowledge and that‚ consequently‚ interventions needed to provide people with information to change behavior. The early generation of development communication studies was dominated by modernization theory. This theory suggested that cultural and information deficits
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There are four basic ways a divisionally structured firm could be organized. What are these four ways? Give an example of each. The four basic ways a divisionally structured firm could be organized are 1) by geographic area. An example of this would be any organization with similar branch facilities located in widely dispersed areas; 2) by product or service. Huffy is an example of divisional structure by product; 3) by customer. Book publishing companies often organize their activities around
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What Have Others Learned from You? Our Scripture Reading from Deuteronomy makes a connection between obeying God Word‚ and obtaining material blessings; but‚ more importantly‚ it reminds us that God’s Word is close to us (Deuteronomy 30:9-14). God’s Word is not something so far removed that we never get a glimpse of it. It is not beyond our reasoning and capabilities. By the way‚ I am not suggesting that we grasp God’s Word in its totality‚ but enough of God’s Word to lead us to do good. Being
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Many firms use a variety of methods to make strategic marketing decisions in order to grow‚ compete‚ be first-positioned or just high-positioned‚ or to maintain themselves in the market. But there is one method‚ which is very applied by companies to make relevant decisions. It is usually called the marketing mix of the four P’s. A variety of testimonies and opinions to show that the four P’s‚ according to my opinion‚ must not be used anymore will be explained in the marketing theories that have been
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