...accounting practices 'creative' By Greg Farrell www.usatodaycollege.com Accounting fraud Part I: The problems “Creative accounting” is not a new technique, but it can certainly be a costly one. Businesses feel the pressure to appear profitable in order to attract investors and resources, but deceptive or fraudulent accounting practices often lead to drastic consequences. Are these so-called creative practices always illegal or can they ever be justified? This case study will present examples of companies who have used inappropriate accounting practices, the results of their deceptions and the government's plan to avoid future incidents. Did banks play role in Enron scandal? By Edward Iwata Banks face accusations in Enron case By Edward Iwata Banks defend e-mail about Enron By Edward Iwata WorldCom finds accounting fraud By Andrew Backover, Thor Vladmanis, Matt Kranz and Michelle Kessler Former controller comes up more often By Andrew Backover and Chris Woodyard Cover story WorldCom’s bad math may date back to 1999 By Jayne O’Donnell and Andrew Backover CFOs join their bosses on the hot seat By Jim Hopkins Capitalizing on oldest trick in book How WorldCom, and others, fudged results By Matt Krantz USA TODAY WorldCom's accounting game is stunning investors who thought the loophole the telecom firm used was sewn shut years ago. Bros. "How was this overlooked by people who are supposed to be looking at it?" he asks. WorldCom used the gimmick to...
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...Part 1 PA R T The Strategic Human Resource Management Model A human resource department helps organizations and their employees attain their goals. But it faces many challenges along the way. This chapter explores some of these challenges and outlines a strategic human resource management model upon which the rest of this book builds. The Strategic Human Resource Management Model Environmental Analysis Organizational Mission and Goals Analysis Analysis of Organizational Strengths and Culture Analysis of Organizational Strategies Choice and Implementation of Human Resource Strategies Planning Human Resources Attracting Human Resources Human Resource Tactical Plans Placing, Developing, and Evaluating Human Resources Maintaining High Performance Motivating and Rewarding Human Resources Human Resource Systems and Procedures Review and Evaluation of Human Resource Strategies CHAPTER ONE Strategic Importance of Human Resource Management The successful 21st-century organization will not take the loyalty of talented people for granted. It will constantly try to recruit and keep them. … The mutual commitment of an employer and an employee will be one of the most important factors for a 21st-century organization. Subhir Chowdhury1 One CHAPTER OBJECTIVES After studying this chapter, you should be able to: • List challenges facing Canadian organizations in the context of managing their workforce. • Discuss the objectives of human resource...
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...Part 1 PA R T The Strategic Human Resource Management Model A human resource department helps organizations and their employees attain their goals. But it faces many challenges along the way. This chapter explores some of these challenges and outlines a strategic human resource management model upon which the rest of this book builds. The Strategic Human Resource Management Model Environmental Analysis Organizational Mission and Goals Analysis Analysis of Organizational Strengths and Culture Analysis of Organizational Strategies Choice and Implementation of Human Resource Strategies Planning Human Resources Attracting Human Resources Human Resource Tactical Plans Placing, Developing, and Evaluating Human Resources Maintaining High Performance Motivating and Rewarding Human Resources Human Resource Systems and Procedures Review and Evaluation of Human Resource Strategies CHAPTER ONE Strategic Importance of Human Resource Management The successful 21st-century organization will not take the loyalty of talented people for granted. It will constantly try to recruit and keep them. … The mutual commitment of an employer and an employee will be one of the most important factors for a 21st-century organization. Subhir Chowdhury1 One CHAPTER OBJECTIVES After studying this chapter, you should be able to: • List challenges facing Canadian organizations in the context of managing their workforce. • Discuss the objectives of human resource...
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...REPORT RE: RECENT ACCOUNTING AND CORPORATE GOVERNANCE SCANDALS Contents INTRODUCTION: 3 CORPORATE GOVERNANCE 5 CORPORATE GOVERNANCE IN IRELAND 5 RESPONSE FROM REGULATORS TO THE MOST RECENT SCANDALS IN BANKING SECTOR 7 US CORPORATE GOVERNANCE at a time of Tyco scandal 8 RESPONSE FROM THE REGULATORS -SARBANES-OXLEY ACT 2002 9 AUDIT 10 EXTERNAL AUDIT 10 INTERNAL AUDIT 11 INTRODUCTION TO ANGLO IRISH BANK 12 The Scandals 12 Loans to Sean Fitzpatrick 13 Irish Life and Permanent Depositing Funds 14 Corporate Governance Situation of Anglo 16 Ernst & Young – External Auditor 17 Impact on Shareholders & The Public 18 Company Law, Financial Regulator, Accounting Standards IFRS and GAAP 19 TYCO INTERNATIONAL 20 DETAILS OF TYCO’S SCANDAL 21 ACCOUNTING ISSUES IDENTIFIED 22 THE CORPORATE GOVERNANCE WEAKNESSES AT TYCO 22 PERFORMANCE OF EXTERNAL AUDITORS 23 CONCLUSION 27 The Main Reasons for The Scandals 27 Steps taken afterwards-will they prevent similar events happening in the future? 33 END REFLECTION 36 Bibliography: 37 Appendices: 41 INTRODUCTION: Accounting and corporate governance scandals have been a growing problem in the recent years. Many believe that the blame for those scandals should be borne on two groups of people. Those responsible for managing a company and those whose duty is to provide assurance on the accounts prepared by the directors (auditors), both of whom failed to perform their jobs adequately...
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...Archived Information MATHTECH, INC. I. INTRODUCTION Income inequality has been increasing for the past 20 years. A substantial part of the increase in income differences can be explained by changes in the return to education. In dollar terms, 1973 college graduates earned 45 percent more than high school graduates; by 1994 they earned 65 percent more, based on real average hourly wages for college and high school graduates (Baumol and Blinder, 1997). The increasing income disparities between groups of differing educational attainment raises concern that access to postsecondary education (PSE) may not be as widespread as desired. President Clinton urged for the goal of universal college access in his 1997 State of the Union address, “We must make the thirteenth and fourteenth years of education—at least two years of college—just as universal in America by the 21st century as a high school education is today, and we must open the doors of college to all Americans.” Using data from the National Education Longitudinal Study of 1988 (NELS) and the National Postsecondary Student Aid Study (NPSAS), this study examines access to postsecondary education by individuals in different income and test score groups. While many studies have found a statistically significant effect of income on college enrollment,1 less attention has been paid to the effect of family income after controlling for student achievement. This study specifically addresses this issue. We also explore differences...
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...S w 907A12 LOBLAW COMPANIES LIMITED: PREPARING FOR WAL-MART SUPERCENTERS1 Veronika Papyrina wrote this case under the supervision of Professor Kenneth G. Hardy solely to provide material for class discussion. The authors do not intend to illustrate either effective or ineffective handling of a managerial situation. The authors may have disguised certain names and other identifying information to protect confidentiality. Ivey Management Services prohibits any form of reproduction, storage or transmittal without its written permission. Reproduction of this material is not covered under authorization by any reproduction rights organization. To order copies or request permission to reproduce materials, contact Ivey Publishing, Ivey Management Services, c/o Richard Ivey School of Business, The University of Western Ontario, London, Ontario, Canada, N6A 3K7; phone (519) 661-3208; fax (519) 661-3882; e-mail cases@ivey.uwo.ca. Copyright © 2007, Ivey Management Services Version: (A) 2009-05-15 In early February of 2007, Loblaw Companies Limited (Loblaw), the market share leader among Canadian supermarket operators, announced that it would write down its earnings by about $900 million. This revaluation was related to the company’s decision to close 19 of its Provigo grocery stores in Quebec in 2007. Retail analysts suggested that poor operations at Provigo stores as well as stiff competition from Metro Inc. and Sobeys had negatively affected Loblaw’s performance...
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...GAME CHANGE OBAMA AND THE CLINTONS, MCCAIN AND PALIN, AND THE RACE OF A LIFETIME JOHN HEILEMANN AND MARK HALPERIN FOR DIANA AND KAREN Contents Cover Title Page Prologue Part I Chapter One – Her Time Chapter Two – The Alternative Chapter Three – The Ground Beneath Her Feet Chapter Four – Getting to Yes Chapter Five – The Inevitables Chapter Six – Barack in a Box Chapter Seven – “They Looooove Me!” Chapter Eight – The Turning Point Chapter Nine – The Fun Part Chapter Ten – Two For the Price of One Chapter Eleven – Fear and Loathing in the Lizard’s Thicket Chapter Twelve – Pulling Away and Falling Apart Chapter Thirteen – Obama Agonistes Chapter Fourteen – The Bitter End Game Part II Chapter Fifteen – The Maverick and His Meltdown Chapter Sixteen – Running Unopposed Chapter Seventeen – Slipping Nooses, Slaying Demons Part III Chapter Eighteen – Paris and Berlin Chapter Nineteen – The Mile-High Club Chapter Twenty – Sarahcuda Chapter Twenty-One – September Surprise Chapter Twenty-Two – Seconds in Command Chapter Twenty-Three – The Finish Line Epilogue – Together at Last Index Author’s Notes About the Authors Copyright About the Publisher Prologue BARACK OBAMA JERKED BOLT upright in bed at three o’clock in the morning. Darkness enveloped his low-rent room at the Des Moines Hampton Inn; the airport across the street was quiet in the hours before dawn. It was very late December 2007, a few days ahead of the Iowa caucuses. Obama had been sprinting flat out...
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...New York City The first native New Yorkers were the Lenape, an Algonquin people who hunted, fished and farmed in the area between the Delaware and Hudson rivers. Europeans began to explore the region at the beginning of the 16th century--among the first was Giovanni da Verrazzano, an Italian who sailed up and down the Atlantic coast in search of a route to Asia--but none settled there until 1624. That year, the Dutch West India Company sent some 30 families to live and work in a tiny settlement on “Nutten Island” (today’s Governors Island) that they called New Amsterdam. In 1626, the settlement’s governor general, Peter Minuit, purchased the much larger Manhattan Island from the natives for 60 guilders in trade goods such as tools, farming equipment, cloth and wampum (shell beads). Fewer than 300 people lived in New Amsterdam when the settlement moved to Manhattan. But it grew quickly, and in 1760 the city (now called New York City; population 18,000) surpassed Boston to become the second-largest city in the American colonies. Fifty years later, with a population 202,589, it became the largest city in the Western hemisphere. Today, more than 8 million people live in the city’s five boroughs. New York City in the 18th Century In 1664, the British seized New Amsterdam from the Dutch and gave it a new name: New York City. For the next century, the population of New York City grew larger and more diverse: It included immigrants from the Netherlands, England, France and Germany;...
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...ADRA AC&H AC&H H&S ADRA HA HA H&S OI REC NAT NAT OI VOC VOC SGO&H REC SGO&H pathfinder honor book 2014 revision general conference youth ministries department -1- ADRA AC&H H&S NAT HA OI SGO&H REC VOC pathfinder honor book 2014 revision general conference youth ministries department -3- General Conference Youth Ministries Department Director: Gilbert Cangy General Conference Associate Youth Director/Pathfinder World Director: Jonatan Tejel General Conference Honors Committee: Jonatan Tejel, Chairman Vanessa Correa, Secretary Gennady Kasap: ESD Youth Director Busi Khumalo: SID Youth Director Mark O’Ffill: NAD representative John Sommerfeld: SPD representative Paul Tompkins: TED Youth Director Jobbie Yabut: SSD Youth Director Udolcy Zukowski: SAD Pathfinder Director Copyright © 2014 by the Youth Ministries Department of the Seventh-day Adventist® Church All rights reserved. Published 2014 First edition published 1998. Second edition 2011. Third edition 2014 Rights for publishing this book outside the U.S.A. or in non-English languages are administered by the Youth Ministries Department of the Seventh-day Adventist® Church. For additional information, please visit our website, www.gcyouthministries. org, email youthinfo@gc.adventist.org, or write to Youth Ministries Department, General Conference of Seventh-day Adventists® Church, 12501 Old Columbia Pike, Silver Spring, MD 20904, U.S.A. Cover and inside design by Jonatan Tejel Printed in the United...
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...submit to the fate of just sentiments meanly expressed, and be ridiculed and forgotten before he is understood. --Samuel Johnson Men must be taught as if you taught them not; And things unknown propos'd as things forgot. --Alexander Pope Style in painting is the same as in writing, a power over materials, whether words or colors, by which conceptions or sentiments are conveyed. --Sir Joshua Reynolds Whereas, if after some preparatory grounds of speech by their certain forms got into memory, they were led to the praxis thereof in some chosen short book lessoned thoroughly to them, they might then forthwith proceed to learn the substance of good things, and arts in due order, which would bring the whole language quickly into their power. --John Milton Introduction Good writing depends upon more than making a collection of statements worthy of belief, because writing is intended to be read by others, with minds different from your own. Your reader does not make the same mental connections you make; he does not see the world exactly as you see it; he is already flooded daily with thousands of statements demanding assent, yet which he knows or believes to be false, confused, or deceptive. If your writing is to get through to him--or even to be read and considered at all--it...
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...on Liberal Arts and the Education of Artists: Art and Story CONTENTS SECTION ONE: Marcel’s Studio Visit with Elstir……………………………………………………….. David Carrier SECTION TWO: Film and Video Narrative Brief Narrative on Film-The Case of John Updike……………………………………. Thomas P. Adler With a Pen of Light …………………………………………………………………… Michael Fink Media and the Message: Does Media Shape or Serve the Story: Visual Storytelling and New Media ……………………………………………………. June Bisantz Evans Visual Literacy: The Language of Cultural Signifiers…………………………………. Tammy Knipp SECTION THREE: Narrative and Fine Art Beyond Illustration: Visual Narrative Strategies in Picasso’s Celestina Prints………… Susan J. Baker and William Novak Narrative, Allegory, and Commentary in Emil Nolde’s Legend: St. Mary of Egypt…… William B. Sieger A Narrative of Belonging: The Art of Beauford Delaney and Glenn Ligon…………… Catherine St. John Art and Narrative Under the Third Reich ……………………………………………… Ashley Labrie 28 15 1 22 25 27 36 43 51 Hopper Stories in an Imaginary Museum……………………………………………. Joseph Stanton SECTION FOUR: Photography and Narrative Black & White: Two Worlds/Two Distinct Stories……………………………………….. Elaine A. King Relinquishing His Own Story: Abandonment and Appropriation in the Edward Weston Narrative………………………………………………………………………….. David Peeler Narrative Stretegies in the Worlds of Jean Le Gac and Sophe Calle…………………….. Stefanie Rentsch SECTION FIVE: Memory Does The History of Western Art Tell a Grand Story?……………………………………...
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...Breaking Dawn Stephenie “Cockblock” Meyer Copyright© 2008 by Stephenie Meyer. All rights reserved. Except as permitted under the U.S. Copyright Act of 1976, no part of this publication may be reproduced, distributed, or transmitted in any form or by any means, or stored in a database or retrieval system, without the prior written permission of the publisher. Little, Brown and Company Hachette Book Group USA 237 Park Avenue, New York, NY 10017 Visit our Web site atwww.lb-teens.com First eBook Edition: August 2008 Little, Brown and Company is a division of Hachette Book Group USA,Inc. The Little, Brown name and logo are trademarks of Hachette Book Group USA, Inc. Epigraph for Book Three from Empire by Orson Scott Card. A Tor Book. Published by Tom Doherty Associates,LLC. Copyright© 2006 by Orson Scott Card. Reprinted with permission of the author. The characters and events portrayed in this book are fictitious. Any similarity to real persons, living or dead, is coincidental and not intended by the author. ISBN: 978-0-316-03283-4 Contents BOOK ONE: BELLA Preface 1. Engaged 2. Long Night 3. Big Day 4.Gesture 5. Isle Esme 6. Distractions 7. Unexpected BOOK TWO: JACOB Preface 8. Waiting For The Damn Fight To Start Already 9. Sure As Hell Didn't See That One Coming 10. Why Didn't I Just Walk Away? Oh Right, Because I'm An Idiot. 11. The Two Things At The Very Top Of My Things-I-Never-Want-To-Do List 12. Some People Just Don't Grasp The Concept...
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...New Moon By Stephenie Meyer Summary When the Cullens, including her beloved Edward, leave Forks rather than risk revealing that they are vampires, it is almost too much for eighteen-year-old Bella to bear, but she finds solace in her friend Jacob until he is drawn into a cult and changes in terrible ways For my dad, Stephen Morgan— No one has ever been given more loving and unconditional support than I have been given by you. I love you, too. These violent delights have violent ends And in their triumph die, like fire and powder, Which, as they kiss, consume. Romeo and Juliet, Act II, Scene VI PREFACE I FELT LIKE I WAS TRAPPED IN ONE OF THOSE TERRIFYING nightmares, the one where you have to run, run till your lungs burst, but you can't make your body move fast enough. My legs seemed to move slower and slower as I fought my way through the callous crowd, but the hands on the huge clock tower didn't slow. With relentless, uncaring force, they turned inexorably toward the end—the end of everything. But this was no dream, and, unlike the nightmare, I wasn't running for my life; I was racing to save something infinitely more precious. My own life meant little to me today. Alice had said there was a good chance we would both die here. Perhaps the outcome would be different if she weren't trapped by the brilliant sunlight; only I was free to run across this bright, crowded square. And I couldn't run fast enough. So it didn't matter to me that we were surrounded...
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...REPETITION 8. ADRENALINE 9. THIRD WHEEL 10. THE MEADOW 11. CULT 12. INTRUDER 13. KILLER 14. FAMILY 15. PRESSURE 16. PARIS 17. VISITOR 18. THE FUNERAL 19. HATE 20. VOLTERRA 21. VERDICT 22. FLIGHT 23. THE TRUTH 24. VOTE EPILOGUE TREATY new moon Text copyright © 2006 by Stephenie Meyer All rights reserved Little, Brown ard Company Hachette Book Group USA 1271 Avenue of the Americas, New York, NY 10020 Visit our Web site at www.lbteens com First Edition September 2006 The characters and events portrayed in this book are fictitious. Any similarity to real persons, living or dead, is coincidental and not intended by the author Meyer, Stephenie, 1973—New Moon a novel / b) Stepheme Meyer—1st ed p cm Summary When the Cullens, including her beloved Edward, leave Forks rather than risk revealing that they are vampires, it is almost too much for eighteen-year-old Bella to bear, but she finds solace in her friend Jacob until he is drawn into a cult and changes in terrible ways ISBN-13 978-0 316-16019-3 ISBN-10 0-316-16019-9 [1 Vampires—Fiction 2 Werewolves—Fiction 3 High schools—Fiction 4 Schools—Fiction 5 Washington (State)—Fiction ] 1 Title PZ7 M57188New2006 [Fic]—dc22 2006012309 1098 7 6 5 43 2 1 Q-FF Printed in the United States of America For my dad, Stephen Morgan— No one has ever been given more loving and unconditional support than I have been given by you. I love you, too. These violent delights have violent ends And in their triumph die, like fire and powder, Which, as they...
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...ADRENALINE 9. THIRD W H E E L 10. THE MEADOW 11. C U L T 12. INTRUDER 13. KILLER 14. FAMILY 15. PRESSURE 16. P ARI S 17. VISITOR 18. THE FUNERAL 19. H A T E 20. VOLTERRA 21. VERDICT 22. FLIGHT 23. THE T R U T H 24. V O T E EPILOGUE TREATY Text copyright © 2006 by Stephenie Meyer All rights reserved Little, Brown ard Company Hachette Book Group USA 1271 Avenue of the Americas, New York, NY 10020 Visit our Web site at www.lbteens com First Edition September 2006 The characters and events portrayed in this book are fictitious. Any similarity to real persons, living or dead, is coincidental and not intended by the author Meyer, Stephenie, 1973–New Moon a novel / b) Stepheme Meyer–1st ed p cm Summary When the Cullens, including her beloved Edward, leave Forks rather than risk revealing that they are vampires, it is almost too much for eighteen-year-old Bella to bear, but she finds solace in her friend Jacob until he is drawn into a cult and changes in terrible ways ISBN-13 978-0 316-16019-3 ISBN-10 0-316-16019-9 [1 Vampires–Fiction 2 Werewolves–Fiction 3 High schools–Fiction 4 Schools–Fiction 5 Washington (State)–Fiction ] 1 Title PZ7 M57188New2006 [Fic]–dc22 2006012309 1098 7 6 5 43 2 1 Q-FF Printed in the United States of America For my dad, Stephen Morgan– No one has ever been given more loving and unconditional support than I have been given by you. I love you, too. These violent delights...
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