...Case 2.9 Powder River Petroleum International, Inc 1. Primary audit risk factors that were evident within Powder River’s operations are: • Fraudulent Financial Reporting Risk for Revenue • Other Areas of Fraud Risk. From year-end 2004 through the first-quarter 2008, defendant Brian Fox misled the investing public by fraudulently inflating the revenue and assets and fraudulently omitting major liabilities, of Powder River Petroleum International, Inc. (“Powder River” or the “company”) in the company’s Commission filings, and by making other false and misleading public disclosures. From year-end 2004, Powder River conveyed working interests in oil and gas leases to investors in Asia for over $43 million. Because Powder River promised full repayment of the working interest investors’ initial investment, with a 9% guaranteed annual return of principal, these transactions were, in reality, loans. But Powder River, with Fox as chairman, president, Chief Financial Officer (“CFO”) and Chief Executive Officer (“CEO”), improperly recognized the loan proceeds as revenue in the company’s financial statements. These bogus revenues were incorporated in Powder River’s quarterly and annual public filings with the SEC. 2. Because Powder River promised full repayment of the working interest investors’ initial investment, with a 9% guaranteed annual return of principal, these transactions were, in reality, loans. So it should be recorded as Liability and Payable interest...
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...Egyptian Economy PREPARED BY ATR Project SUBMITTED TO USAID/Cairo Ministry of Foreign Trade SUBMITTED BY Nathan Associates UNDER CONTRACT NO. PCE-I-00-98-00016-00 Task Order 827 2 April 2004 Contents Executive Summary Egypt’s Economy in Relation to the Global Marketplace Trade Policy and the International Trade Regime Impact of Trade Regime Changes on Subsectors Conclusions Next Steps 1. Introduction 2. Egypt’s Economy and Its Place in the Global Arena Egyptian Economy Today Structure of the Economy Labor force, Employment and Unemployment Macroeconomy and Balance of Payments Trade Patterns Macroeconomic and Trade Policy Reform Current Challenges Distinguishing Characteristics of Egypt’s Economy Water Resources and Growing Population Pressure Oil and Natural Gas Geographical Location Egyptian Culture Higher Education Socialism and Its Aftermath Egypt’s Comparative Advantage in the Global Economy Changing Global Economy Egypt’s Economy in Relation to Three Waves of Globalization Revealed Competitive Advantage Analysis v vi viii xi xiv xvi 1 5 5 5 7 8 10 12 13 14 14 16 16 16 17 18 19 19 22 25 II 3. Trade Policy and the International Trade Regime Current Trade Regime in Egypt Tariff Structure Non-tariff Barriers to Trade Multilateral, Regional, and Bilateral Agreements Multilateral Agreements Regional Agreements Bilateral Agreements Trade Regimes of Major Trading Partners Economic Impacts of Trade Agreements Anticipated Economic Effects of Trade Agreements...
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...ENTREPRENURESHIP SKILLS AND PRACTICES 1.0 Introduction Entrepreneurial skills and practices is one of the General Studies introduced in the curriculum for every undergraduate student in Osun state University regardless of the student’s course of study. The introduction of this course provides opportunity for the University to deliver on its vision and mission to students, national and international community. Specifically, the course help to challenge students to positively utilize the high quality teaching and learning experiences from other courses become entrepreneurial graduates capable of impacting on their environment while being globally competitive. Ideally, entrepreneurship education should be an off shoot of all disciplines. The primary discipline should provide skills capable of generating goods and services that would be demanded and create income. This education will thus help students to utilize learned skills to generate self employment thereby reducing the population of our graduate seeking jobs to the barest minimum. This will also reduce the level of unemployment nationally. The materials in the book are contributed by scholars from different intellectual backgrounds to produce a rich and highly stimulating compilation. The book gives a vivid background of the history of entrepreneurship from the rudimentary to the modern age. It provides ideas on principles and skills involved in sustaining entrepreneurship, potentials of businesses and entrepreneurs...
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...Learning with Cases INTRODUCTION The case study method of teaching used in management education is quite different from most of the methods of teaching used at the school and undergraduate course levels. Unlike traditional lecture-based teaching where student participation in the classroom is minimal, the case method is an active learning method, which requires participation and involvement from the student in the classroom. For students who have been exposed only to the traditional teaching methods, this calls for a major change in their approach to learning. This introduction is intended to provide students with some basic information about the case method, and guidelines about what they must do to gain the maximum benefit from the method. We begin by taking a brief look at what case studies are, and how they are used in the classroom. Then we discuss what the student needs to do to prepare for a class, and what she can expect during the case discussion. We also explain how student performance is evaluated in a case study based course. Finally, we describe the benefits a student of management can expect to gain through the use of the case method. WHAT IS A CASE STUDY? There is no universally accepted definition for a case study, and the case method means different things to different people. Consequently, all case studies are not structured similarly, and variations abound in terms of style, structure and approach. Case material ranges from small caselets (a few paragraphs...
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...nhollingworth@williamandrew.com. http://www.williamandrew.com/MNt NaNotechNology applicatioNs for cleaN Water edited by Nora savage Office of Research and Development, US Environmental Protection Agency and (in alphabetical order) Mamadou Diallo Materials and process simulation center, Division of chemistry and chemical engineering, california institute of technology Jeremiah Duncan Nanoscale Science and Engineering Center, University of Wisconsin-Madison anita street Office of Research and Development, US Environmental Protection Agency and Center of Advanced Materials for the Purification of Water with Systems, University of Illinois at Urbana-Champaign richard sustich N o r w i c h , N Y, U S A copyright © 2009 by William andrew inc. No part of this book may be reproduced or utilized in any form or by any means, electronic or mechanical, including photocopying, recording, or by any information storage and retrieval system, without permission in writing from the publisher. ISBN: 978-0-8155-1578-4 Library of Congress Cataloging-in-Publication Data Nanotechnology applications for clean water / edited by Nora savage ... [et al.] p. cm. -- (Micro & nano technologies) includes bibliographical references and index. ISBN 978-0-8155-1578-4 1....
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...Doing Business in Vietnam: 2011 Country Commercial Guide for U.S. Companies INTERNATIONAL COPYRIGHT, U.S. & FOREIGN COMMERCIAL SERVICE AND U.S. DEPARTMENT OF STATE, 2011. ALL RIGHTS RESERVED OUTSIDE OF THE UNITED STATES. • • • • • • • • • • Chapter 1: Doing Business in Vietnam Chapter 2: Political and Economic Environment Chapter 3: Selling U.S. Products and Services Chapter 4: Leading Sectors for U.S. Export and Investment Chapter 5: Trade Regulations, Customs and Standards Chapter 6: Investment Climate Chapter 7: Trade and Project Financing Chapter 8: Business Travel Chapter 9: Contacts, Market Research and Trade Events Chapter 10: Guide to Our Services Return to table of contents Chapter 1: Doing Business in Vietnam • • • • Market Overview Market Challenges Market Opportunities Market Entry Strategy Return to top Market Overview • Vietnam is a true emerging market, offering ground floor and growing opportunities for U.S. exporters and investors. Vietnam’s economic growth rate has been among the highest in the world in recent years, expanding at an average about 7.2 percent per year during the period 2001-2010, while industrial production grew at an average of about 12 percent per year during the same period. Vietnam registered GDP growth rate of 6.7 percent in 2010 and was one of only a handful of countries around the world to experience such levels of economic growth. Moving forward, inflation remains a main risk to Vietnam’s economy, which the Government...
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...thomas a . meyer How Great companies Get Started in terrible times Innovate! Innovate! How Great Companies Get Started in Terrible Times THOMAS A. MEYER John Wiley & Sons, Inc. Copyright © 2010 by Thomas A. Meyer. All rights reserved. Published by John Wiley & Sons, Inc., Hoboken, New Jersey. Published simultaneously in Canada. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, (978) 750-8400, fax (978) 646-8600, or on the web at www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, (201) 748-6011, fax (201) 748-6008, or online at http://www.wiley.com/go/permissions. Limit of Liability/Disclaimer of Warranty: While the publisher and author have used their best efforts in preparing this book, they make no representations or warranties with respect to the accuracy or completeness of the contents of this book and specifically disclaim any implied warranties of merchantability or fitness for a particular purpose...
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...Cross-Cultural Communication Theory and Practice Barry Tomalin; Brian J. Hurn ISBN: 9780230391147 DOI: 10.1057/9780230391147 Palgrave Macmillan Please respect intellectual property rights This material is copyright and its use is restricted by our standard site license terms and conditions (see palgraveconnect.com/pc/connect/info/terms_conditions.html). If you plan to copy, distribute or share in any format, including, for the avoidance of doubt, posting on websites, you need the express prior permission of Palgrave Macmillan. To request permission please contact rights@palgrave.com. Cross-Cultural Communication 10.1057/9780230391147 - Cross-Cultural Communication, Brian J. Hurn and Barry Tomalin Copyright material from www.palgraveconnect.com - licensed to Griffith University - PalgraveConnect - 2014-04-12 This page intentionally left blank 10.1057/9780230391147 - Cross-Cultural Communication, Brian J. Hurn and Barry Tomalin Copyright material from www.palgraveconnect.com - licensed to Griffith University - PalgraveConnect - 2014-04-12 Cross-Cultural Communication Theory and Practice Brian J. Hurn and Barry Tomalin Copyright material from www.palgraveconnect.com - licensed to Griffith University - PalgraveConnect - 2014-04-12 10.1057/9780230391147 - Cross-Cultural Communication, Brian J. Hurn and Barry Tomalin © Brian J. Hurn and Barry Tomalin 2013 Foreword © Jack Spence 2013 All rights reserved. No reproduction, copy or transmission of this...
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...Edition: 1.1 February 2002 Distance Education Course ML–302.5 Marine Terminal Operations Unit 1 Marine Terminals The three lessons in this unit will cover the topics of: • the role and function of marine terminals • terminal development • operational planning • civil engineering aspects of terminal design. Module B: Certificate in Maritime Logistics Diploma in Shipping Logistics—Jamaica Maritime Institute 1−1 Unit 1: Marine terminals Marine Terminal Operations Unit 1 ...........Activities and expectations Agenda To complete this unit, you will: • Read and study the text in this unit and any assigned passages in the Student Reader. • Apply the information by performing the Activities • Test yourself by doing the Practice Exercises and checking your answers. Resources There is no textbook for this course. All the information you require is in this Study Guide. In addition, your Student Manual lists some books that you may wish to read to expand your knowledge. Learning outcomes When you have completed this unit you will be able to: • • Explain some of the considerations in equipment selection. • Discuss the needs for storage areas. • Discuss safety and emergency response considerations. • 1−2 Describe the role and functions of marine terminals. List the broad categories of studies that are needed in planning a new terminal. Module B: Certificate in Maritime Logistics (Course...
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...Perez, Jr. Social Impact Specialist Contract No. BPPS/2014/IC/0012 Project Name: Scaling Inclusive Business Models leveraging a partnership ecosystem at the nexus of poverty and environment 1st phase Report Developing an inclusive and green eco-system framework 2nd phase Report Initial case studies and eco-system in the Philippines 3rd phase Report Final Draft Authors Markus Dietrich, Director, ASEI Sahba Sobhani - Programme Advisor Private Sector BPPS, UNDP ASEI Project Team: Mary Grace Santos, Lead Consultant Lorenzo Cordova, Jr., Environmental Impact Specialist Marcos Perez, Jr. Social Impact Specialist Version 1: 21 March 2015 Version 2: 13 April 2015 Version 3: 02 June 2015 Version 4: 30 July 2015 Version 5: 25 August 2015 Content 1 Introduction to inclusive and green growth policy approaches 5 2 Business Ecosystems 6 3 Inclusive Business Ecosystems 7 4 Environmental Business Ecosystems 17 4.1 Assessing Business Impacts to Ecosystems 18 4.2 Ecosystem Inputs as Capitals 22 5 Integrating Green and Inclusive Business Ecosystems 25 6 Sustainable Agriculture and Agroforestry 26 7 Aiming for Inclusive and Green Growth – The Philippines Case 29 7.1...
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...ACKNOWLEDGEMENT In the name of Allah the Most Gracious and the Most Merciful. Alhamdulillah, all praises to Allah for the strengths and His blessing completing this group project for this subject IBM530/535 (International Business) Firstly, we would like to express our deepest thanks to our dedicated lecturer, Miss Riza Emifazura Bt Jaafar who had guided us a lot during this semesters session March-July 2013. Her invaluable help of guidelines support and suggestion in order to finish up our project. Not forgotten deepest thanks and appreciation to staff from Adabi Consumer Industries Sdn Bhd, Madam Azatul Izan Bt Mohamed Nordin as a product manager for giving us details information about Adabi’s product in local market and international market. We also thanks to all of group member that have been contributed by supporting this work and give fully cooperation, commitment and help during this project progress till it is fully completed Last but not least, thanks to our parents, family and friend for their constructive suggestion, idea and full of support for the report completion from the beginning till the end. Thank you. PART 1: MARKET ANALYSIS i. General Information The country that our company chooses is Indonesia. The name Indonesia has its roots in two Greek words: "Indos" meaning Indian and "Nesos" which means islands. It is an appropriate description of the archipelago as there are estimated to be a total of 17,508 islands, of which only about 6...
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...2009 REPORT TO CONGRESS of the U.S.-CHINA ECONOMIC AND SECURITY REVIEW COMMISSION ONE HUNDRED ELEVENTH CONGRESS FIRST SESSION NOVEMBER 2009 Printed for the use of the U.S.-China Economic and Security Review Commission Available via the World Wide Web: http://www.uscc.gov dkrause on GSDDPC29 with K1 VerDate Nov 24 2008 08:23 Nov 10, 2009 Jkt 052771 PO 00000 Frm 00003 Fmt 6012 Sfmt 6602 M:\USCC\2009\52771.XXX APPS06 PsN: 52771 M:\USCC\USChina.eps Report Documentation Page Form Approved OMB No. 0704-0188 Public reporting burden for the collection of information is estimated to average 1 hour per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information. Send comments regarding this burden estimate or any other aspect of this collection of information, including suggestions for reducing this burden, to Washington Headquarters Services, Directorate for Information Operations and Reports, 1215 Jefferson Davis Highway, Suite 1204, Arlington VA 22202-4302. Respondents should be aware that notwithstanding any other provision of law, no person shall be subject to a penalty for failing to comply with a collection of information if it does not display a currently valid OMB control number. 1. REPORT DATE 3. DATES COVERED 2. REPORT TYPE 01 NOV 2009 4. TITLE AND SUBTITLE 00-00-2009 to 00-00-2009 ...
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...1 UNIT 1 Living Things and Their Environment DRAFT April 29, 2014 Photo Credit: http://www.flyingfourchette.com/2013/05/25/around-ubud/ 2 UNIT 1: Living Things and Their Environment Introduction At this point, students have already learned in Grade 8 how the body breaks down food into forms that can be absorbed through the digestive system and then transported to each cell, which was on the other hand discussed in Grade 7 to be the basic unit of life. The learners have also discovered that cells divide to produce new cells by mitosis and meiosis. They have understood that meiosis is an early step in sexual reproduction that leads to variation. Students have been introduced to genetics to be able to appreciate evolutionary differences among species. Learners have also found out that biodiversity is the collective variety of species living in an ecosystem, and by studying the ecosystem; they have come across the various cycling of materials and energy transformation. DRAFT April 29, 2014 All modules in Grade 9 Unit 1-Living Things and Their Environment present student-centered activities that will allow the learners to discover and develop concepts that they may consider useful to their everyday life. At the end of each lesson, key concepts are provided for the students to grasp ideas and information that they will remember even after they have left school. Instructional activities are designed to build up the students’ knowledge, understanding, skills, and ability to transfer...
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...University of California, Los Angeles FRANK P. INCROPERA College of Engineering University of Notre Dame DAVID P. DEWITT School of Mechanical Engineering Purdue University JOHN WILEY & SONS VICE PRESIDENT & PUBLISHER EXECUTIVE EDITOR EDITORIAL ASSISTANT MARKETING MANAGER PRODUCTION MANAGER PRODUCTION EDITOR DESIGNER EXECUTIVE MEDIA EDITOR PRODUCTION MANAGEMENT SERVICES Don Fowley Linda Ratts Renata Marchione Christopher Ruel Dorothy Sinclair Sandra Dumas Wendy Lai Thomas Kulesa MPS Ltd. This book was typeset in 10.5/12 Times Roman by MPS Limited, a Macmillan Company and printed and bound by R. R. Donnelley (Jefferson City). The cover was printed by R. R. Donnelley (Jefferson City). Founded in 1807, John Wiley & Sons, Inc. has been a valued source of knowledge and understanding for more than 200 years, helping people around the world meet their needs and fulfill their aspirations. Our company is built on a foundation of principles that include responsibility to the communities we serve and where we live and work. In 2008, we launched a Corporate Citizenship Initiative, a global effort to address the environmental, social, economic, and ethical challenges we face in our business. Among the issues we are addressing are carbon impact, paper specifications and procurement, ethical conduct within our business and among our vendors, and community and charitable support. For more information, please visit our website: www.wiley.com/go/citizenship. The paper in this...
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...CONNECT FEATURES Interactive Applications Interactive Applications offer a variety of automatically graded exercises that require students to apply key concepts. Whether the assignment includes a click and drag, video case, or decision generator, these applications provide instant feedback and progress tracking for students and detailed results for the instructor. Case Exercises The Connect platform also includes author-developed case exercises for all 12 cases in this edition that require students to work through answers to assignment questions for each case. These exercises have multiple components and can include: calculating assorted financial ratios to assess a company’s financial performance and balance sheet strength, identifying a company’s strategy, doing five-forces and driving-forces analysis, doing a SWOT analysis, and recommending actions to improve company performance. The content of these case exercises is tailored to match the circumstances presented in each case, calling upon students to do whatever strategic thinking and strategic analysis is called for to arrive at a pragmatic, analysis-based action recommendation for improving company performance. eBook Connect Plus includes a media-rich eBook that allows you to share your notes with your students. Your students can insert and review their own notes, highlight the text, search for specific information, and interact with media resources. Using an eBook with Connect Plus gives your...
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