...bepress Legal Series Year Paper Enron and the Special Purpose Entity. Use or Abuse? The Real Problem - The Real Focus Neal F. Newman Texas Wesleyan Law School This working paper is hosted by The Berkeley Electronic Press (bepress) and may not be commercially reproduced without the permission of the copyright holder. http://law.bepress.com/expresso/eps/1165 Copyright c 2006 by the author. Enron and the Special Purpose Entity. Use or Abuse? The Real Problem - The Real Focus Abstract In December of 2001, Enron Corporation filed for bankruptcy under Chapter 11 of the U.S. Bankruptcy Code; one of the largest corporate bankruptcy filings at that time. When the investigations commenced and the tangled Enron web was unraveled, it was discovered that Enron had perpetrated a very sophisticated form of accounting fraud through its repeated use of what are referred to as Special Purpose Entities (“SPEs”). In their most basic forms, SPEs are business entities formed for the purpose of conducting a well specified activity such as construction of a gas pipeline, or collection of a specific group of accounts receivable. However, because of their complex nature, SPEs can be used to manipulate a corporation’s financial results, which was the primary use for which Enron employed the SPE structure. As a result, the investment and financial community has cast a dark cloud over the special purpose entity, depicting the SPE as an inherently evil structure whose only purpose is to...
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...in United States courts. The specific courts and proceedings to which the rules apply, along with exceptions, are set out in Rule 1101. (b) Definitions. In these rules: (1) “civil case” means a civil action or proceeding; (2) “criminal case” includes a criminal proceeding; (3) “public office” includes a public agency; (4) “record” includes a memorandum, report, or data compilation; (5) a “rule prescribed by the Supreme Court” means a rule adopted by the Supreme Court under statutory authority; and (6) a reference to any kind of written material or any other medium includes electronically stored information. RULE 102. PURPOSE These rules should be construed so as to administer every proceeding fairly, eliminate unjustifiable expense and delay, and promote the development of evidence law, to the end of ascertaining the truth and securing a just determination. RULE 103. RULINGS ON EVIDENCE (a) Preserving a Claim of Error. A party may claim error in a ruling to admit or exclude evidence only if the error affects a substantial right of the party and: (1) if the ruling admits evidence, a party, on the record: (A) timely objects or moves to strike; and (B) states the specific ground, unless it was apparent from the context; or (2) if the ruling excludes evidence, a party informs the court of its substance by an offer of proof, unless the substance was apparent from the context. (b) Not Needing to Renew an Objection or Offer of Proof. Once the court rules definitively...
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...Specimen Papers and Mark Schemes for English Literature For first AS Examination in 2009 For first A2 Examination in 2010 Subject Code: 5110 Contents Specimen Papers Assessment Unit AS 2 Assessment Unit A2 1 Resource Booklet Assessment Unit A2 2 1 3 9 15 25 Mark Schemes Assessment Unit AS 2 Assessment Unit A2 1 Assessment Unit A2 2 29 31 61 95 Subject Code QAN QAN 5110 500/2493/0 500/2421/8 A CCEA Publication © 2007 Further copies of this publication may be downloaded from www.ccea.org.uk Specimen Papers 1 2 ADVANCED SUBSIDIARY (AS) General Certificate of Education 2009 English Literature Assessment Unit AS 2 assessing The Study of Poetry Written after 1800 and the Study of Prose 1800-1945 SPECIMEN PAPER TIME 2 hours INSTRUCTIONS TO CANDIDATES Write your Centre number and Candidate Number on the Answer Booklet provided. Answer two questions. Answer one question from Section A and one question from Section B. Section A is open book. INFORMATION FOR CANDIDATES The total mark for this paper is 120. All questions carry equal marks, ie 60 marks for each question. Quality of written communication will be assessed in all questions. 3 Section A: The Study of Poetry Written after 1800 Answer one question on your chosen pairing of poets. Heaney: Opened Ground Montague: New Selected Poems 1 John Montague and Seamus Heaney both write about the Irish past. Compare and contrast the two poets’...
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...Department of Political Science 1 The Chicago Police Department has a legacy of both heroism and corruption. On the one hand, the department’s officers risk their lives on a daily basis to enforce the law, protect the public and preserve the peace. On the other hand, Chicago has a checkered history of police scandals and an embarrassingly long list of police officers who have crossed the line to engage in brutality, corruption and criminal activity. An analysis of five decades of news reports reveals that since 1960, a total of 295 Chicago Police officers have been convicted of serious crimes, such as drug dealing, beatings of civilians, destroying evidence, protecting mobsters, theft and murder. Moreover, the listing of police convicted of crimes undoubtedly underestimates the problem of corruption in the Chicago Police Department (CPD). The list does not include undetected and unreported illegal activity, serious misconduct resulting in internal disciplinary action, and officers who retire rather than face charges. Our analysis of police corruption in Chicago yields four major findings. First, corruption has long persisted within the CPD and continues to be a serious problem. There have been 102 convictions of Chicago police since the beginning of 2000. Second, police officers often resist reporting crimes and misconduct committed by fellow officers. The “blue code of silence,” while difficult to prove, is an integral part of the department’s culture and it exacerbates the corruption...
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...Media History Contents 1 Introduction 1.1 Mass media . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.1.1 1.1.2 1.1.3 1.1.4 1.1.5 1.1.6 1.1.7 1.1.8 1.1.9 Issues with definition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Forms of mass media . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Purposes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Professions involving mass media . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . History . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Influence and sociology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ethical issues and criticism . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Future . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . See also . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 1 2 6 6 7 8 10 10 10 10 11 11 12 12 12 12 16 16 17 17 17 17 17 17 18 19 20 21 21 21 1.1.10 Notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.1.11 References . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.1.12 Further reading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.1.13 External links . . . . . . . . ....
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...Copyright © 2014 by Pearson Education, Inc. Vice President/Editorial Director: Jeffery Johnston Executive Editor: Linda Bishop Editorial Assistant: Laura Marenghi Senior Marketing Manager: Darcy Betts Production Editor: Karen Mason Production Project Manager: Elizabeth Gale Napolitano Manager, Central Design: Jayne Conte Cover Designer: Laura Gardner Cover Art: “Sea and Sky” (013) 2003 © Marvin Oliver Artist Full Service Project Manager: Niraj Bhatt, Aptara® , Inc. Composition: Aptara® , Inc. Printer/Binder/Cover Printer: Courier Westford Text Font: ITC Stone Serif Std 10/12 Text Credits: Page 11, Stiglitz excerpt: From Stiglitz, J.E. (2012). The price of inequality: How today’s divided society endangers our future. New York, NY: Norton; page 18, Morrison excerpt: Morrison, T. (2012). Home: A novel. New York, NY: Alfred A. Knopf; page 26, Goncalves e Sliva excerpt: Gonçalves e Sliva, P. B. (2004). Citizenship and education in Brazil: The contribution of Indian peoples and Blacks in the struggle for citizenship. In J. A. Banks (Ed.),...
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...PART ONE • UNDERSTANDING SERVICES SERVICES IN THE MODERN ECONOMY As consumers, we use services every day. Turning on a light, watching TV, talking on the telephone, riding a bus, visiting the dentist, mailing a letter, getting a haircut, refueling a car, writing a check, or sending clothes to the cleaners are all examples of service consumption at the individual level. T h e institution at which you are studying is itself a c o m p l e x service organization. In addition to educational services, today's college facilities usually include libraries and cafeterias, counseling, a bookstore, placement offices, copy services, telecommunications, and even a bank. If you are enrolled at a residential university, campus services are also likely to include dormitories, health care, indoor and o u t d o o r athletic facilities, a theater, and perhaps a post office. Customers are not always happy with the quality and value of the services they receive. People complain a b o u t late deliveries, r u d e or i n c o m p e t e n t personnel, i n c o n v e n i e n t service h o u r s , p o o r p e r f o r m a n c e , and needlessly complicated p r o cedures. T h e y grumble about the difficulty of finding sales clerks to help t h e m in retail stores, express frustration about mistakes on their credit card bills or bank statements, shake their heads over the complexity of new self-service equipment, m u t ter about p o o r value, and sigh as they are forced to wait in line almost everywhere...
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...W O M E N ’ S C O M M I S S I O N for refugee women & children w U N TA P P E D P OT E N T I A L : Adolescents affected by armed conflict A review of programs and policies U N TA P P E D P OT E N T I A L : Adolescents affected by armed conflict A review of programs and policies Wo m e n ’s C o m m i s s i o n f o r R e f u g e e Wo m e n & C h i l d r e n N e w Yo r k W O M E N ’ S C O M M I S S I O N for refugee women & children Copyright © January 2000 by Women’s Commission for Refugee Women and Children All rights reserved. Printed in the United States of America ISBN: 1-58030-000-6 Women’s Commission for Refugee Women and Children 122 East 42nd Street New York, NY 10168-1289 tel. 212.551.3111 or 3088 fax. 212.551.3180 e-mail: wcrwc@intrescom.org www.intrescom.org/wcrwc.html w cover photographs © Rachel K. Jones, Marc Sommers, Sarah Samson, Holly Myers, Anne-Sophie Rosette, International Rescue Committee M I S S I O N S TAT E M E N T The Women’s Commission for Refugee Women and Children seeks to improve the lives of refugee women and children through a vigorous program of public education and advocacy, and by acting as a technical resource. The Commission, founded in 1989 under the auspices of the International Rescue Committee, is the only organization in the United States dedicated solely to speaking out on behalf of women and children uprooted by armed conflict or persecution. Acknowledgments The Women’s Commission expresses its sincere...
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...Bloom’s Classic Critical Views W i l l ia m Sha k e Sp e a r e Bloom's Classic Critical Views alfred, lord Tennyson Benjamin Franklin The Brontës Charles Dickens edgar allan poe Geoffrey Chaucer George eliot George Gordon, lord Byron henry David Thoreau herman melville Jane austen John Donne and the metaphysical poets John milton Jonathan Swift mark Twain mary Shelley Nathaniel hawthorne Oscar Wilde percy Shelley ralph Waldo emerson robert Browning Samuel Taylor Coleridge Stephen Crane Walt Whitman William Blake William Shakespeare William Wordsworth Bloom’s Classic Critical Views W i l l ia m Sha k e Sp e a r e Edited and with an Introduction by Sterling professor of the humanities Yale University harold Bloom Bloom’s Classic Critical Views: William Shakespeare Copyright © 2010 Infobase Publishing Introduction © 2010 by Harold Bloom All rights reserved. No part of this publication may be reproduced or utilized in any form or by any means, electronic or mechanical, including photocopying, recording, or by any information storage or retrieval systems, without permission in writing from the publisher. For more information contact: Bloom’s Literary Criticism An imprint of Infobase Publishing 132 West 31st Street New York NY 10001 Library of Congress Cataloging-in-Publication Data William Shakespeare / edited and with an introduction by Harold Bloom : Neil Heims, volume editor. p. cm. — (Bloom’s classic critical views) Includes bibliographical references...
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...C h a p t e r 1 Prewriting GETTING STARTED (OR SOUP-CAN LABELS CAN BE FASCINATING) For many writers, getting started is the hardest part. You may have noticed that when it is time to begin a writing assignment, you suddenly develop an enormous desire to straighten your books, water your plants, or sharpen your pencils for the fifth time. If this situation sounds familiar, you may find it reassuring to know that many professionals undergo these same strange compulsions before they begin writing. Jean Kerr, author of Please Don’t Eat the Daisies, admits that she often finds herself in the kitchen reading soup-can labels—or anything—in order to prolong the moments before taking pen in hand. John C. Calhoun, vice president under Andrew Jackson, insisted he had to plow his fields before he could write, and Joseph Conrad, author of Lord Jim and other novels, is said to have cried on occasion from the sheer dread of sitting down to compose his stories. To spare you as much hand-wringing as possible, this chapter presents some practical suggestions on how to begin writing your short essay. Although all writers must find the methods that work best for them, you may find some of the following ideas helpful. But no matter how you actually begin putting words on paper, it is absolutely essential to maintain two basic ideas concerning your writing task. Before you write a single sentence, you should always remind yourself that 1. You have some valuable ideas to tell your reader,...
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...fourth EDItION fourth EDItION This clear, learner-friendly text helps today’s students bridge the gap between Its comprehensiveness allows instructors to tailor the material to their individual teaching styles, resulting in an exceptionally versatile text. Highlights of the Fourth Edition: Additional readings and essays in a new Appendix as well as in Chapters 7 and 8 nearly double the number of readings available for critical analysis and classroom discussion. An online chapter, available on the instructor portion of the book’s Web site, addresses critical reading, a vital skill for success in college and beyond. Visit www.mhhe.com/bassham4e for a wealth of additional student and instructor resources. Bassham I Irwin Nardone I Wallace New and updated exercises and examples throughout the text allow students to practice and apply what they learn. MD DALIM #1062017 12/13/09 CYAN MAG YELO BLK Chapter 12 features an expanded and reorganized discussion of evaluating Internet sources. Critical Thinking thinking, using real-world examples and a proven step-by-step approach. A student ' s Introduction A student's Introduction everyday culture and critical thinking. It covers all the basics of critical Critical Thinking Ba ssha m I Irwin I Nardone I Wall ace CRITICAL THINKING A STUDENT’S INTRODUCTION FOURTH EDITION Gregory Bassham William Irwin Henry Nardone James M. Wallace King’s College TM bas07437_fm_i-xvi.indd i 11/24/09 9:53:56 AM TM Published by McGraw-Hill...
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...P R E FAC E THE ACCOUNTING ENVIRONMENT Accounting is the most employable, sought-after major for 2009, according to entrylevel job site CollegeGrad.com. One reason for this interest is found in the statement by former Secretary of the Treasury and Economic Advisor to the President, Lawrence Summers. He noted that the single-most important innovation shaping our capital markets was the idea of generally accepted accounting principles (GAAP). We agree with Mr. Summers. Relevant and reliable financial information is a necessity for viable capital markets. Without it, our markets would be chaotic, and our standard of living would decrease. This textbook is the market leader in providing the tools needed to understand what GAAP is and how it is applied in practice. Mastery of this material will be invaluable to you in whatever field you select. Through many editions, this textbook has continued to reflect the constant changes taking place in the GAAP environment. This edition continues this tradition, which has become even more significant as the financial reporting environment is exploding with major change. Here are three areas of major importance that are now incorporated extensively into this edition of the text. A New Way of Looking at Generally Accepted Principles (GAAP) Learning GAAP used to be a daunting task, as it is comprised of many standards that vary in form, completeness, and structure. Fortunately, the profession has recently developed the Financial Accounting...
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...fourth EDItION Critical Thinking A student ' s Introduction Ba ssha m I I rwi n I N ardon e I Wal l ac e CRITICAL THINKING A STUDENT’S INTRODUCTION FOURTH EDITION Gregory Bassham William Irwin Henry Nardone James M. Wallace King’s College TM TM Published by McGraw-Hill, an imprint of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright © 2011, 2008, 2005, 2002. All rights reserved. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 DOC/DOC 0 ISBN: 978-0-07-340743-2 MHID: 0-07-340743-7 Vice President, Editorial: Michael Ryan Director, Editorial: Beth Mejia Sponsoring Editor: Mark Georgiev Marketing Manager: Pam Cooper Managing Editor: Nicole Bridge Developmental Editor: Phil Butcher Project Manager: Lindsay Burt Manuscript Editor: Maura P. Brown Design Manager: Margarite Reynolds Cover Designer: Laurie Entringer Production Supervisor: Louis Swaim Composition: 11/12.5 Bembo by MPS Limited, A Macmillan Company Printing: 45# New Era Matte, R. R. Donnelley & Sons Cover Image: © Brand X/JupiterImages Credits: The credits section for this book begins on page C-1 and is considered...
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...Fourth Edition Reframing Organizations Artistry, Choice, and Leadership LEE G. BOLMAN TERRENCE E. DEAL B est- se l l i n g a u t h o rs of LEADING WITH SOUL FOURTH EDITION Reframing Organizations Artistry, Choice, and Leadership Lee G. Bolman • Terrence E. Deal Copyright © 2008 by John Wiley & Sons, Inc. All rights reserved. Published by Jossey-Bass A Wiley Imprint 989 Market Street, San Francisco, CA 94103-1741—www.josseybass.com 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 978-6468600, 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, 201-7486011, fax 201-748-6008, or online at www.wiley.com/go/permissions. Credits are on page 528. Readers should be aware that Internet Web sites offered as citations and/or sources for further information may have changed or disappeared between the time this was written and when it is read. Limit of Liability/Disclaimer...
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...FOREWORD At no time during the last three or four decades have the communication skills of individuals in the business world come under closer scrutiny than today. And never before have those who work in the business world needed better, more effective communication skills. The emerging technology appears to be increasing, rather than decreasing, the need for effective communication skills. As more individuals have ready access to desk-top equipment to process written communication, fewer support personnel will be readily available to provide editing assistance. Therefore, welldeveloped communication skills among originators are more important to success than ever before. This book is suitable for several different audiences, including undergraduate and graduate students. The organization of this manual is a logic sequence of chapters including both business communication and correspondence. The first part is dedicated to business communication and the second to business correspondence. The special features found in this edition are: 1. Examples of effective letter writing. Studies have shown students studying written business communication can learn as much, if not more, from ineffective examples of written communication as they do from effective examples. 2. Varied application problems in the writing-oriented chapters. The number of problems has been increased. While the majority of problems require the writing of a letter or report, some are designed...
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