...entire life savings to Enron and when it collapsed, their hopes and dreams collapsed as well * Government- the government had to revisit their policies on the oversight. The Chair and the CEO are saying that they were not aware of any manipulation of the numbers which lead to the appreciation of their stock value * Identify Alternatives Status quo | 1. Stick to the generic purpose of To be the world’s best energy company, and later to be the world’s best corporation | 2. Perverse financial incentives for executives | 3. Stick with the removal of bottom 20% employees every 6 months | 4. Celebrates good news and dismisses bad news | Create a Culture of Accountability | o Alt 1: Have a stringent execution of the COCD, where it the business ethics and practices are clearly stated | o Alt 2: Strengthen board oversight, and increase...
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...Periodeboek jaar 1 Periode 3 ‘Oriëntatie op communicatiemanagement’ T.R.A. de Waal- de Boer Rotterdam, februari 2013 Studiejaar 2012-2013 Periodeboek jaar 1 Periode 3 ‘Oriëntatie op communicatiemanagement’ T.R.A. de Waal- de Boer Rotterdam, februari 2013 Studiejaar 2012-2013 Voorwoord Zo, je bent al in periode 3 beland! De een met, de ander zonder veel moeite. Hoe dan ook, je hebt al veel geleerd, vaak veel meer dan je bewust van bent. Dat heb je maar mooi binnen. Je heb in de afgelopen periode kennis gemaakt met creativiteit, grafische technieken, professioneel schrijven en recht. Je hebt geoefend in het schrijven voor het web. JDoor het maken van je Free- Publicityplan heb je al echt contact gelegd met ‘buitenwereld’. Outside in, Inside Out, dat is waar de HR naar streeft. Met Studieloopbaanbegeleiding werk je gestaag aan je eigen persoonlijke effectiviteit, onderzoek je wat je leuk vindt aan het vak en kijk je naar je eigen competenties. Waar liggen jouw kwaliteiten en ambities? De inhoud van SLB heb je grotendeels zelf in de hand. Zie het als een kans en doe er je voordeel mee. Je krijgt steeds beter zicht op het communicatieberoep. We nemen je nu mee en zetten weer een stap vooruit. We gaan met elkaar kijken hoe communicatie ingezet wordt als een instrument om beleidsdoelen te bereiken. ‘Communicatiemanagement’ is het thema van deze periode. We hopen en verwachten dat jij je ook deze periode weer open stelt voor...
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...[pic] Business Process Integration – I Exercises ECC 6.0 Modified August 2009 Unit 2: Customer Order Management Business Cycle Including Procurement Process for Replenishment of Goods |Purpose of Unit | |The purpose of Unit 2 is to demonstrate the Customer Order Management Business Cycle beginning with a quotation and ending with recording | |final payment received from the customer. This process will include the procurement cycle as you will need to procure the items for sale. | Exercise 1: Logging on to the SAP System Enter the following: ➢ Select server name provided by the course lead ➢ Click on [pic] ➢ Client number provided by course lead ➢ User ID (e.g., User-100) provided by course lead ➢ Password (e.g., init) provided by course lead ➢ Select EN as the language ➢ [pic] (Enter) Once you have pressed enter, the system will prompt you to change your password the first time you log on to the system. The following pop-up screen will appear. Enter your new password Repeat your new password Select [pic] (Enter) This will log you onto the system. The following page is a screen shot of the SAP Easy Access Menu you should see if you have been successful. If you can not get logged on to the system...
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...THE ACCOUNTING REVIEW Vol. 79. No. 4 2004 pp. 967-1010 Costs of Equity and Earnings Attributes Jennifer Francis Duke University Ryan LaFond University of Wisconsin Per M. Olsson Duke University Katherine Schipper Financial Accounting Standards Board ABSTRACT: We examine the relation between the cost of equity capital and seven attributes of earnings: accrual quality, persistence, predictability, smoothness, value relevance, timeliness, and conservatism. We characterize the first four attributes as accounting-based because they are typically measured using accounting information only. We characterize the last three attributes as market-based because proxies for these constructs are typically based on relations between market data and accounting data. Based on theoretical models predicting a positive association between information quality and cost of equity, we test for and find that firms with the least favorable values of each attribute, considered individually, generally experience larger costs of equity than firms with the most favorable values. The largest cost of equity effects are observed for the accounting-based attributes, in particular, accrual quality. These findings are robust to controls for innate determinants of the earnings attributes (firm size, cash flow and sales volatility, incidence of loss, operating cycle, intangibles use/intensity, and capital intensity), as vi/ell as to alternative proxies for the cost of equity capital. W I. INTRODUCTION e...
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...Bank Accounting (FI-BL) Release 4.6C HELP.FIBL Bank Accounting (FI-BL) SAP AG Copyright © Copyright 2001 SAP AG. All rights reserved. No part of this publication may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. Microsoft , WINDOWS , NT , EXCEL , Word , PowerPoint and SQL Server are registered trademarks of Microsoft Corporation. IBM , DB2 , OS/2 , DB2/6000 , Parallel Sysplex , MVS/ESA , RS/6000 , AIX , S/390 , ® ® ® AS/400 , OS/390 , and OS/400 are registered trademarks of IBM Corporation. ORACLE is a registered trademark of ORACLE Corporation. INFORMIX -OnLine for SAP and Informix Dynamic Server Informix Software Incorporated. ® ® ® ® ® ® TM ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® are registered trademarks of UNIX , X/Open , OSF/1 , and Motif are registered trademarks of the Open Group. HTML, DHTML, XML, XHTML are trademarks or registered trademarks of W3C , World Wide Web Consortium, Massachusetts Institute of Technology. JAVA is a registered trademark of Sun Microsystems, Inc. JAVASCRIPT is a registered trademark of Sun Microsystems, Inc., used under license for technology invented and implemented by Netscape. SAP, SAP Logo, R/2, RIVA, R/3, ABAP, SAP ArchiveLink, SAP Business Workflow, WebFlow, SAP EarlyWatch...
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