...The 9/11 Commission conducted an extensive investigation, highlighting events leading up to and after the attack on New York City on September 11, 2001. The investigation concluded with a comprehensive report detailing all aspects of the incident. During the investigation, it was determined that a lack of interagency coordination and cooperation could have prevented the attack from occurring. Information sharing was key in identifying, detecting, and preventing thousands of people from losing their lives Consequently, the tragic event that took place on September 11, 2001, could have been avoided, should the Federal Aviation Administration have had access to database information controlled by the Central Intelligence Agencies (DHS 2015). The men that participated in the tragic event were on a terrorist watchlist controlled by the Central Intelligence Agencies. Unfortunately, during that time in history, no information was linked between agencies. Consequently, no specific agency is tasked “with piecing together the myriad bits of terrorist information into a single recognizable...
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...Before 9/11, airport security was not as tightly as controlled. It was only when the lives of nearly 3,000 people including 19 terrorist on September 11th that created a major worldwide change in the way that airport security should be perceived. Prior to 9/11, there were major problems in airport security that terrorist saw and took advantage of to enable them to successfully commit the terrorist attack. Despite all the changes to airport security since 9/11, airport security has been one of the key concerns for airport management ever since. Airliners are still a favourable target for terrorist and one effective way to stop terrorist is firstly from the measures implemented in airport security. The tragic events of 9/11 have certainly provided...
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...Trueblood case 11-3: Masters of the Universe 1. Statement of the problem: Applying key concepts of the VIE model in ASC 810-10 (Statement 167), in order to perform a consolidation analysis for a Variable Interest Entity (VIE). 2. Summary of relevant (key) facts As the case depicts, ‘Jupiter’ is a joint venture formed by 2 unrelated parties, Saturn Inc. and Venus Inc. Jupiter has been created with the purpose of owning and operating organic clothing manufacturing and design facilities and selling the output to unrelated retailers. The key facts highlighted in the case are as follows: * The proportion of Saturn’s and Venus’s ownership interest( as determined by their capital contribution) in Jupiter is 51 percent and 49 percent respectively; same is the ratio in which Jupiter’s profit and losses are shared between the two parties * From Saturn’s viewpoint, Jupiter fails to qualify for joint venture scope exception stated in ASC 810-10-15-17(d) * In accordance with ASC 810-10-25-42 and 25-43, Saturn and Venus cannot be considered as related parties * As pursued by ASC 810-10-15-14(a), Jupiter is viewed as a Variable Interest Entity due to the entity’s nature and the amount of equity investment at risk * Jupiter’s Articles of Incorporation requires a majority vote for approval of most of the Board’s decisions, with the exception of decisions concerning the CEO’s appointment or removal, mergers or acquisitions, admitting new members into the joint venture...
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...The Misguided Bond Case 11 Prepared by for Professor C.E. Reese in partial fulfillment of the requirements for ACC 541- FORENSIC ACCOUNTING School of Business/ Graduate Studies St. Thomas University Miami Gardens, Fla. Term A1/Spring, 2015 March 25, 2015 Table of Contents Issues………………………………………………………………. 1 Facts……………………………………………………………….. 1 Analysis/ Authority………………………………………………... 6 Conclusions/ Recommendation……………………………………. 8 Issues 1. What is Martin’s actually return for 2000, 2001, and 2002? 2. What would have been Martin’s return for years 2000, 2001, and 2002 if his portfolio had remained with its initial holdings? 3. How do STRIDEs contrast with conventional bonds? 4. How appropriate were these STRIDEs for a 78 year-old with Martin’s stated investment objectives? 5. Considering that the prospectus and accompanying supplemental prospectus exceeded 300 pages, is this reasonable to expect “Joe Investor” to digest this volume of information? 6. How does Blink’s representation of the STRIDE as reported in the statement of claims contrast with the actual nature of this product, as reported in the supplemental prospectus? 7. Assume you are an arbitrator panel member. Would you order the brokerage firm to awards Ralph any damages? If so, how much? Why? Facts Late in 2001, Ralph Martin, a former clothes salesman, sat on his patio evaluating his current retirement portfolio. Ralph, a 78 year-old retiree, had little interest in investment and had previously...
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...Case 11 1. In your own words, can you describe the Wise concept of “public service culture”? What does the author mean by that term? What assumptions about human nature does her motivational concept rest on? Do you believe these are valid assumptions? a. Public service culture is a human need. Unfortunately, these days that means where the money is, employees will go. People use to be satisfied with helping the public, but now without appropriate compensation it is hard to keep some employees. Healy’s assumptions are that people will do no wrong and what is best for their community, I think, but I do not agree that is always true. People, especially in the political world, usually have ulterior motives if they are not going to be financially reimbursed. 2. Why does Wise argue that public service motivation is found more often in government than business or elsewhere? Do you agree or disagree? Why or why not? b. Wise thinks that public service motivation is found more in the government than business because it focuses on serving the people. I do agree because the government is here to help and protect the public. 3. Regarding the foregoing case study, “Who Brought Bernadine Healy Down?”, describe the various cross-pressures and multiple responsibilities that Healy faced. Why do these persisting cross-pressures and responsibilities make it so difficult to frame a clear, consistent motivational system in government or nonprofits? c. Healy faced a...
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...The Case for Open Heart Surgery at Cabarrus Memorial Hospital Due Week 6 and worth 280 points Read “The Case for Open Heart Surgery at Cabarrus Memorial Hospital” case. Write a 4-6 page paper in which you: 1. Discuss ways the program does or does not comply with the hospital’s mission. 2. Analyze whether or not CMH has sufficient infrastructure and financial resources / leverage necessary to add the program. 3. Describe the competitive situation among other area hospitals that could impact the decision. 4. Describe the change in the service area required for the cardiovascular surgery service. 5. Discuss alternative strategies the Board should consider before making a “go / no-go” decision on the possible addition of the open heart program. Your assignment must: Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; references must follow APA or school-specific format. Check with your professor for any additional instructions. Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required page length. The specific course learning outcomes associated with this assignment are: Apply analytic skills to define strategic problems, generate and evaluate strategic alternatives, and develop implementation tactics. Use technology and information resources to research issues in the strategic...
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...ManagementFile organization General Terms Performance, Design Keywords High performance computing, parallel computing, checkpointing, parallel file systems and IO ∗ LANL Technical Information Release: 09-02117 Los Alamos National Laboratory ‡ Carnegie Mellon University § Pittsburgh Supercomputing Center † (c) 2009 Association for Computing Machinery. ACM acknowledges that this contribution was authored or co-authored by a contractor or affiliate of the U.S. Government. As such, the Government retains a nonexclusive, royalty-free right to publish or reproduce this article, or to allow others to do so, for Government purposes only. SC09 November 14–20, Portland, Oregon, USA. Copyright 2009 ACM 978-1-60558-744-8/09/11 ...$10.00. 100 Speedup (X) Parallel applications running across thousands of processors must protect themselves from inevitable system failures. Many applications insulate themselves from failures by checkpointing. For many applications, checkpointing into a shared single file is most convenient. With such an approach, the size of writes are often small and not aligned with file system boundaries. Unfortunately for these applications, this preferred data layout results in pathologically poor performance from the underlying file system which is optimized for large, aligned writes to non-shared files. To address this fundamental mismatch, we have developed a virtual parallel log structured file system, PLFS. PLFS remaps an application’s ...
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...In Case No. 11-4, Engineer A was asked to speak at Supplier’s industry education conference on green building design and corresponding design issues. Supplier offered to pay his expenses, and Engineer A accepted the offer. Engineer A created and shared a draft of his presentation with Supplier. Supplier then asked that Engineer A incorporate some slides about their green building products. In this particular case, it would go against the National Society of Professional Engineers (NSPE) Code of Ethics. It states in Section II.3.b, “Engineers shall issue no statements criticisms, or arguments on technical matters that are inspired or paid for by interested parties.” Engineer A was asked to give a lecture at Supplier’s industry education conference. It was not until after the fact that Engineer A agreed to speak that they asked him to include some slides that highlight Supplier’s product. By not being candid and direct about their intentions and what they would want him to present at the meeting, it would be correct to assume that Supplier’s intentions were to manipulate Engineer A’s bias toward their company by offering him compensation. If he were to continue with the agreement,...
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...Case 11-18 1. Would you say this is a computer crime? Why or why not? Yes it is a computer crime. There is manipulation of data to dishonestly obtain money. Even though the fraud is happening over the phone it is using the lack of updated computer data to dishonestly obtain money. 2. What internal controls would you recommend that would enable the resort’s managers to prevent such offenses? First, in order to get paid, Travel Agents must turn in proof that they are authorized agents. A list will be completed and maintained starting with all new business. Just by saying we are updating our records and now need proof you are an authorized agent is not an unreasonable request. If there is a license that expires, that license data must be kept on file and have some type of ERP automated pop up that notifies that a license is about to expire and an updated license is required. I would also call a meeting and explain to all employees as of now, if an employee books a reservation when they are not authorized agents, they will be fired and will be prosecuted to fullest extent possible. This policy alone will detour employees from attempting taking advantage of the system. Once the first employee is caught, make it public and follow through with the termination and charges against them. Also, not updating the Authorized Travel Agent list is unacceptable and punishable by termination (after a reasonable disciplinary actions such as verbal warnings have been given...
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...Case 11-9 Yes management should have performed an interim goodwill step 1 impairment test as of September 30, 2012. The FASB Accounting Standards Codification detailed when an impairment test for goodwill is needed based on various circumstances. To determine whether a two-step test is necessary a qualitative assessment must be completed first. One of the most important pieces of information of Galaxy Sports Inc. at the September 30, 2012 date was the current market environment. Galaxy had experienced a slump in sales and was losing revenue to cheaper foreign competitors because the economy was slower. In ASC 350-20-35-3c there were several factors listed that should have led Galaxy to test for goodwill impairment. They included “Macroeconomic conditions such as a deterioration in general economic conditions, limitations on accessing capital, fluctuations in foreign exchange rates, or other developments in equity and credit markets”, “Industry and market considerations such as a deterioration in the environment in which an entity operates, an increased competitive environment, a decline in market-dependent multiples or metrics (consider in both absolute terms and relative to peers), a change in the market for an entity’s products or services, or a regulatory or political development”, “Overall financial performance such as negative or declining cash flows or a decline in actual or planned revenue or earnings compared with actual and projected results of relevant prior periods ...
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...1 STAFF SELECTION COMMISSION Combined Graduate Level Examination, 2012 - Declaration of Final result SSC conducted CGL (Tier-I) Examination, 2012 on 01.07.2012 and 08.07.2012. Re-examination of certain candidates was held on 4.9.2012. Based on their performance in Tier-I, candidates were called for Tier-II Examination held on 3rd & 4th September, 2011. The result of Tier-II Examination for calling candidates for Interview/Skill Test was declared subsequently. Following Lists were declared:List-I: Candidates qualified in Tier-II for all Interview posts (other than Statistical Investigator/Compiler) – 5742 Candidates List-II: Candidates qualified in Tier-II for the posts of Statistical Investigator/Compiler - 1443 candidates List-III: Candidates qualified in Tier-II for all Non-Interview Posts - 19644 candidates List-IV: Candidates qualified in Tier-II for post of Tax Assistant – 27640 candidates 2. (i) Computer Proficiency Test (CPT) and Data Entry Skill Test (DEST) are of qualifying nature. CPT consists of 3 modules. Module I is the Data Entry Skill Test. Module II and III of CPT are on Spreadsheets and Power Point respectively, and each paper had 100 marks. Fixation of cut-off in Module I for evaluation of CPT Module II & III 2. (ii) The Commission decided to fix Cutoff of upto 5% mistakes for UR and 10% mistakes for other categories in Module I (same as DEST) for qualifying candidates for evaluation of Module II & III of CPT. Category-wise number of candidates qualified...
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...Organizational Cultures The subject of organizational culture has become a popular subject for academic and practitioners alike (Schein, 1990). The increased popularity of the subject has provided an abundance of literature that is available today. The problem with the subject of organizational culture is the difference of opinions on different aspects of the subject among the different authors. The concept itself is not even well defined as different authors provide a variety of definitions that differ. The concept’s ambiguousness has caused different authors to come up with their own theories as to how culture starts in an organization. There also seems to be a variety of opinion how important culture and its ability to change are to an organization. In order to understand organizational culture the published literature must be studied and analyzed to see if there is consensus among the authors on different areas on the subject. The first aspect of this apparently ambiguous subject that will be investigated and analyzed are the different definitions that authors have used to describe organizational culture. Authors also have a difference of opinion on where the organization’s culture comes from and how it originates. Naturally the ambiguousness in defining and recognizing its origin have created different opinions on how important and useful culture is to an organization. The final section of this paper will also look at the ability for culture to change in an organization;...
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...Tourism 2012 No.9 OCTOBER 2012 VISITOR STATISTICS SEPTEMBER 2012 SUMMARY VISITOR ARRIVALS STATISTICS SEPTEMBER 2012 Tables 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Visitors and cruise ship passengers, 2002 - 2012 Visitor arrivals and average length of stay, 2006 - 2012 Visitor arrivals by purpose of visit, 2009 - 2012 Visitor arrivals by country of residence and month, 2012 Visitor departures: distribution of length of stay, 2003 - 2012 Visitor arrivals by mode of transport, 2011 - 2012 Visitors stay by location, 2011 - 2012 Visitors stay by accommodation, 2011 - 2012 Resident departures by purpose of visit, 2012 Resident departures by country of destination, 2012 Charts Chart 1 – Visitor arrivals January - September, 2010-2012 Chart 2 – Visitor arrivals by leading markets (January - September) 2011 v/s 2012 Chart 3 – Visitors stay by location, January - September 2012 SUMMARY 1. Fifteen thousand four hundred and sixty two visitors arrived in Seychelles during the month of September 2012, reflecting an increase of 17% compared to September 2011. This also included visitors in transit. The figure was 25% above the average for the same month of the last five years. In September 2012, visitors stayed for an average of 9.9 compared to 9.8 nights in September 2011 (Table 2). 2. (93%) of visitors arriving in September 2012 were on holiday, whilst 2% were on business or combining business with a holiday (Table 3). (71%) of visitors were from Europe, 12% from Africa, 13% from Asia...
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...designed to create and pass through. ACS 810102525 introduces the circumstances that must be considered in determining the purpose(s) for which an entity was created and the variability that the entity was designed to create and pass. That includes: A. The activities of the legal entity; B. The terms of the contracts into which the legal entity has entered into; C. The nature of the legal entity’s interest; D. The manner by which the legal entity’s interests were negotiated and marketed to potential investors; and, E. Which parties significantly participated in the design or redesign of the legal entity. According to ACS 810102524 , the risks that cause or give rise to variability include those type of risks that characterize those in the case of Saturn and Venus, which include credit risk, operations risk, and equity price risk, especially given the nature and type of business in which the subject entities were going to participate. In its amendments to FASB (the Financial Accounting Standards Board), Interpretation No. 46(R), Statement of Financial...
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