...J. E. Boritz and D. J. Cockburn Centre for Accounting Ethics School of Accountancy University of Waterloo Waterloo ON N2L 3G1 Philip Services Corporation (Philip) is a Canadian company with its head office in Hamilton, Ontario. Its common shares are listed on the Toronto Stock Exchange (TSE), the Montreal Exchange and from April 30, 1996 the New York Stock Exchange. In 1997 the company filed with the Securities and Exchange Commission (SEC) a registration statement and a prospectus to sell 20 million common shares. The company is engaged in the business of providing metal recovery and processing services including environmental waste management services throughout the U.S. and Canada. Philip’s business was organized into two divisions – the Metals Group and the Industrial Services Group. The Metals Group accounted for more than 60% of the company’s revenue (US$ 1.1 billion out of US$ 1.75 billion) and was in turn comprised of three divisions – copper, ferrous and aluminum processing, and recycling. The company’s primary base of operations is in the U.S. with approximately 70% of its revenue generated in the U.S. as at September 30, 1997 and over 60% of its common stock held by U.S. investors. The company is subject to a number of US shareholder class action suits and is subject to disciplinary proceedings by the Ontario Securities Commission (OSC). The class action period runs from May 21, 1997 (the date the 1996 annual report was filed with the SEC) through...
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...Accredited Tertiary Courses Listing 2012 Accredited Tertiary Courses Listing 2012 – as at 26 September 2012 1 2012 Accredited Undergraduate Courses AUSTRALIAN CAPITAL TERRITORY The Australian National University University of Canberra NEW SOUTH WALES Australian Catholic University Australian Institute of Higher Education Avondale College Charles Sturt University Kings Own Institute Macquarie University Southern Cross University Top Education Institute The University of New England The University of New South Wales The University of Newcastle The University of Sydney University of Technology, Sydney University of Western Sydney University of Wollongong Williams Business College NORTHERN TERRITORY Charles Darwin University QUEENSLAND Australian Catholic University Bond University Central Queensland University Christian Heritage College Griffith University James Cook University Queensland University of Technology The University of Queensland The University of Southern Queensland University of the Sunshine Coast SOUTH AUSTRALIA Flinders University Kaplan Business School The University of Adelaide University of South Australia Open Universities (conferred by Uni of SA) TASMANIA University of Tasmania VICTORIA Australian Catholic University Cambridge International College Carrick Higher Education Deakin University Holmes Institute Holmesglen Institute of TAFE La Trobe University Melbourne Institute of Technology Monash University Northern Melbourne Institute of TAFE RMIT...
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