...Richard M. Scrushy, the former CEO of HealthSouth Corporation, engineered many acquisitions of rehabilitation clinics, outpatient surgical care operators, nursing homes and other health care companies. In 2003, the Securities and Exchange Commission (SEC) accused the company and Scrushy of inflating earnings to the tune of $1.4 billion since 1999. In November 2003, a federal grand jury indicted Scrushy on 85 counts including conspiracy, securities fraud, money laundering and charges related to overstating HealthSouth’s earnings by nearly $3.0 billion. According to federal investigators, the company overstated earnings to meet analysts’ earning estimates, while hiding the accounting fraud from the auditors. However, questions were raised whether the auditors failed to find or simply overlooked the fraud at HealthSouth. Central to the investigation was the issue of what role Scrushy played in “cooking the books.” However, as the case unfolded, it highlighted many other issues such as: The role of Board of Directors in corporate governance; the role of the auditors; the effect of conflict of interest between an accounting firm and its consulting arm on auditing; whether the relationship between an investment bank and a company affects the quality of the bank’s research reports on the company; whether the executive compensation that overly relies on company’s earnings provides an incentive for committing such fraud; whether a strong leader can silence all voices of reason in an organization...
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...KOLEJ PROFESIONAL MARA BERANANG REPORT WRITING FORMAT Prepared by: Roselena Mansor Deputy Director (Academic Affairs) 10 December 2009 1 This report format contains guideline on word-processed report writing for all programmes in KPM Beranang. 1.0 Language The entire report should be written in English except for courses which the medium of instruction is not in English. Language use d must be simple and direct to the related course. 2.0 Font Use Arial as font type of size 12 for all text in the report. 3.0 Title and subtitle All titles and subtitles must be numbered and bold. The subtitles should not be indented but arranged in a structured manner not more than three levels as follow: 1.0 First level (Title of the topic) level 1 1.1 Second level (Title of the subtopic) level 2 1.1.1 Third level (Title of the sub-subtopic) level 3 Sub -topics beyond level three are not allowed and should be labeled using alphabets (a, b, c, ) and Romans. Numbering using Roman style (i, ii, iii, .) is only allowed after the alphabets have been used. Example: 1.1.1 a. .. i. .. b. . 2 All numbering should be left aligned. 4.0 Line/Body Text Spacing Use JUSTIFY alignment with 1.5 spacing for the entire body text throughout the report. The text body should not be indented for each paragraph, but hit the enter key twice before stating the following new paragraph. 5.0 Captions Captions must be written at the top of any table or figure. 6.0 Margins All pages should be set with...
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...ggrgegregrgregrg fefe A report or account is any informational work (usually of writing, speech, television, or film) made with the specific intention of relaying information or recounting certain events in a widely presentable form. Written reports are documents which present focused, salient content to a specific audience. Reports are often used to display the result of an experiment, investigation, or inquiry. The audience may be public or private, an individual or the public in general. Reports are used in government, business, education, science, and other fields. Reports use features such as graphics, images, voice, or specialized vocabulary in order to persuade that specific audience to undertake an action. One of the most common formats for presenting reports is IMRAD: Introduction, Methods, Results and Discussion. This structure is standard for the genre because it mirrors the traditional publication of scientific research and summons the ethos and credibility of that discipline. Reports are not required to follow this pattern, and may use alternative patterns like the problem-solution format. Additional elements often used to persuade readers include: headings to indicate topics, to more complex formats including charts, tables, figures, pictures, tables of contents, abstracts,and nouns summaries, appendices, footnotes, hyperlinks, and references. Some examples of reports are: scientific reports, recommendation reports, white papers, annual reports, auditor's reports, workplace...
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...GKCA Update 1st to 31st Dec Starred Articles 01 UN recognizes Palestine as a non-member observer state Dec World > Palestine The United Nations General Assembly has finally voted in favour of recognizing Palestine as a non-member observer state. Palestinian President, Mahmoud Abbas, had earlier stated this recognition as the last resort to maintain peace and harmony with Israel. This recognition means that, Palestine can now participate in UN debates, join the affiliated bodies and have a voice in world affairs. The votes were as follows: 138 nations voted in favour of Palestine while 9 voted against the country. 41 nations chose to abstain from the voting procedure. The Palestinian reaction to the UN decision was ecstatic and celebratory parades were seen on the streets of Ramallah in Israel. However, some countries are against the decision. Israel said that this decision by the UN will put the peace process between Israel and Palestine “backwards”. Israeli Prime Minister Benjamin Netanyahu announced his plans to expand settlement buildings in Palestinian territory despite the UN decision. The U.S. has said that the UN bid was "unfortunate". Opponents of the bid say a Palestinian state should emerge only out of bilateral negotiations. The countries of the world reacted majorly in support of Palestine. Countries like Britain, France, Spain, Sweden and Denmark made appeals to ambassadors in Israel to ask Prime Minister Netanyahu to reconsider his plan to erect close to 3...
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...Congress and the Senate. In order to maintain integrity with these entities, the people that the money comes from need to know where their hard -earned money is going. There have been at least two boards set up: the Governmental Accounting Standards board and the Financial Accounting Stand Board. These boards have installed several statements of standards that tell what type of items needs to be reported. They also set the standard on how to report these financial statements. These recommendations have come down from audiences such as the one reading this memorandum, the nonfinancial audience. The boards mentioned above are reviewing audit reports that receive federal grants and donations. This is to make sure independent audit firms are in compliance with all regulations. Another thing that has come down from the nonfinancial audience is the change in the reports has made it easier and simpler to understand for people that have a complete grasp on numbers. Each person that reads a financial report will be able to easily understand where the funds came from, how much money came in, and when and where the funds were spent. This simplicity in reporting makes it very easy not to take items out of proportion and...
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...A Guide to Report Writing September 2008 CONTENTS Page 1. 2 INTRODUCTION ..............................................................................................................................1 PREPARATION ................................................................................................................................2 2.1 2.2 2.3 2.4 3 INTRODUCTION .......................................................................................................................2 PURPOSE ..............................................................................................................................2 PLANNING ..............................................................................................................................2 RESEARCH ............................................................................................................................2 CONTENTS OF A REPORT ............................................................................................................3 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 3.10 INTRODUCTION .......................................................................................................................3 TITLE PAGE ...........................................................................................................................3 CONTENTS PAGE ...................................................................................................................3 THE SUMMARY ....
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...Defects Failed to be Reported by Honda Honda failed to report 1,729 incidents where the deployment of an air bag in one of its vehicles caused an injury or death. Honda blames the failure on “inadvertent” data entry and computer programming errors. Too, Honda said an independent audit of its records between 2003 and 2014 discovered and failure to provide an accurate incident reports to the National Highway Traffic Safety Administration (NHTSA). The issue at hand is the Takata air bag that NHTSA says has been installed in at least 5 million Hondas, as well as millions of vehicles made by other major auto manufacturers worldwide. Statistic reports at least five people have died and many were injured when Takata air bags sprayed them with shrapnel when they deployed during crashes. Honda, Takata’s biggest customer, has recalled 6.2 million cars with Takata air bags worldwide, and 4.1 million in humid regions of the United States. Instead of reporting all 2,873 claims of air-bag malfunctions over the 11-year period, the audit found that Honda told NHTSA only about claims that had been denied. The 1,729 it failed to report were those it paid and counted as warranty claims. One of the incidents involved a death. Takata has resisted the call for a nationwide recall, suggesting it should focus on more humid regions where replacement air bags are most needed. If the recall goes nationwide, it will be one of the largest in U.S. automotive history. Takata air bags are installed in 1...
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...all affordably from both inside and outside 7-Eleven. With the Systemware solution, critical information is stored, managed and always available without any boundaries. So not only did 7-Eleven store managers as well as corporate users gain secure access to critical business information, but they also now have a flexible tool to create custom reports allowing them to address specific business needs and reporting requirements. Today, 7-Eleven no longer prints and mails reporting information to their locations resulting in the ability to make better business decisions, realize significant cost savings, and an increase in productivity. The Challenge • • Their old COBOL-based system had very limited storage capabilities as well as required labor intensive processes to change and add reports to the system. Due to the rigidity of their systems, store operators, franchisees and store managers experienced considerable delays in obtaining critical business information making it difficult to react to the changing business needs in a timely way. Time = money. 7-Eleven spent a significant amount of money on the printing and distribution of reports. Users lacked online access to wide range...
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...REPORT WRITING GUIDELINES ACADEMY OF HOTEL MANAGEMENT & FACILITY MANAGEMENT NHTV BREDA UNIVERSITY OF APPLIED SCIENCES By Marina Brinkman (Brinkman.M@nhtv.nl) Alinda Kokkinou (Kokkinou.A@nhtv.nl) Jelmer Weijschedé (Weijschede.J@nhtv.nl) Version 1.0 08 September 2011 Summary The purpose of this document is to provide you with information on report writing and serve as an illustration of what your report should look like. The document also addresses the content and style of your report and how you should reference others’ ideas and information. Table of Contents Acknowledgments ................................................................................................................................................................... 4 1. 2. 3. 3.1. 3.2. 3.3. 3.4. 3.5. 3.6. 3.7. 3.8. 3.9. 4. 5. 5.1. 5.2. 5.3. 5.4. 5.5. 5.6. 5.7. 6. Introduction ..................................................................................................................................................................... 5 Types of Reports ............................................................................................................................................................ 5 Structure of a Report .................................................................................................................................................... 5 Cover Page, Title of the Report,...
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...Microsoft Dynamics™ GP Human Resources Sample Reports Copyright Copyright © 2007 Microsoft Corporation. All rights reserved. Complying with all applicable copyright laws is the responsibility of the user. Without limiting the rights under copyright, no part of this document may be reproduced, stored in or introduced into a retrieval system, or transmitted in any form or by any means (electronic, mechanical, photocopying, recording, or otherwise), or for any purpose, without the express written permission of Microsoft Corporation. Notwithstanding the foregoing, the licensee of the software with which this document was provided may make a reasonable number of copies of this document solely for internal use. Trademarks Microsoft and Microsoft Dynamics are either registered trademarks or trademarks of Microsoft Corporation or its affiliates in the United States and/or other countries. FairCom and c-tree Plus are trademarks of FairCom Corporation and are registered in the United States and other countries. The names of actual companies and products mentioned herein may be trademarks or registered marks - in the United States and/or other countries - of their respective owners. The example companies, organizations, products, domain names, e-mail addresses, logos, people, places, and events depicted herein are fictitious. No association with any real company, organization, product, domain name, e-mail address, logo, person, place, or event is intended or should be inferred...
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...Assignment layout 2 1.4 Cover page 2 2 Writing objectively 4 3 Reports 6 3.1 Purpose of reports 6 3.2 Report Format 6 3.3 Table of Contents 7 3.4 Executive summary 7 3.5 Headings and series 7 3.6 References 8 3.7 Appendices 8 4 Essays 9 4.1 Essential features 9 4.2 Essay format 9 4.2.1 Title page 10 4.2.2 Synopsis or abstract 10 4.2.3 Reference list and appendices. 10 5 Plagiarism 11 6 Referencing within the body of your work 13 6.1 Paraphrased References. 13 6.2 Short quotes 13 6.3 Long quotes 14 6.4 Same author, same year, different work 14 6.5 Documenting tables/charts 14 6.6 The Reference List 16 6.7 Examples of referencing 1 7. References 1 Introduction Good writing takes practice and there are many ways that students can enhance and support their writing to achieve sound academic results. This guide has been designed to help students meet the requirements of academic writing. In essence, this is a style guide. There are rules to follow to correctly present the original author and avoid plagiarism, and there are suggestions to follow to communicate clearly and concisely. This guide will not replace the generally accepted academic practices of using a spell checker or proof reading your work for grammar errors. Rather, this style guide is designed to support you in your writing process. You will still need to determine whether you are required to write an essay or a report, whether the work is formal or informal. Before consulting this...
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...Chapter One Introdution: Fundamentals of Business Writing I. The major differences between school writing and business writing School writing, typically in the form of essays, is aimed at impressing the audience, i.e. examiners. To score high, student writers have to use fairly complicated vocabulary and sentences in their written work. Business writers, however, mainly aim to communicate information to their colleagues, clients, and other associated parties. They are relatively free to use what language that can get the business done efficiently and effectively. II. Seven steps in the process of wring 1. clarifying your aim 2. identifying your readers 3. making a general plan 4. sketching a synopsis (大纲) 5. drafting your text 6. putting the draft aside 7. revising and editing ★ Writing is a recursive and creative process. The detailed plan is not adhered to in actual writing. Writers frequently come up with ideas that are activated in the process of writing. Writers read the text they have already produced to help generate more ideas. In effect, the writing process is no linear at all but is characterized by recursive ness and creativeness. III. Three principles of business writing 1. Clarity – means setting your message across clearly. (See detailed information on page 4) 2. Consideration – good business writers take their readers’ needs, problems, and reactions to the writing into consideration. And they...
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...Professional Higher Education Bachelor's Programme “European Business Studies” Analysis of LOreal CSR report 2011 Prepared by: Krists Dilba Maksims Simhovičs Table of contents 1. Main facts from the report 3 2. Motivation for choosing LOreal 5 3. Industry Analysis 5 4. Evaluation of the report 7 5. Assesment of the Report (quality principles) 19 6. Assesment of the Report (principles of content) 20 7. Conсlusions 22 1. Main facts from the report 1. L’Oreal has been a member of the UN Global Compact since 2003 2. L’Oreal also works closely with the following major associations and institutes: Anti-Corruption Commission of the International Chamber of Commerce, Global Council on Business Conduct, The Conference Board, Ethics and Compliance Officers Association, The Ethics Resource Center, International Business Ethics Institute, Institute of Business Ethics, Cercle d'Éthique des Affaires. 3. The L’Oreal is the largest cosmetics group in the world with 20.3 billions Euros of sales (2011), operating in 130 and having almost 70000 employees 4. L’Oreal invest 40 million Euros annually in programs that bring tangible benefits to communities all over the world. 5. The company engages in human rights protection, is against child labor, and also executes their buy & care programs to ensure sustainable growth and compliance with CSR strategy throughout their supply chain. 6. L’Oreal has also developed very stringent...
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...Solution - Main Transaction Set - Transactions List A SOLUTION - MAIN TRANSACTION SET TRANSACTIONS LIST A The next 23 pages (pages 56-78) are the solutions to the Systems Understand Aid main transaction set for transactions list A. Additional transaction sets are provided later in this manual . See page 234 for the document solutions summary page. Illustrations of completed documents for the main transaction set for transactions list A are included on pages 235-242. See page 259 for a description of the filing system. WAREN SPORTS SUPPLY BALANCE SHEET AT DECEMBER 31, 2009 AND 2008 ASSETS 2009 CURRENT ASSETS Cash Accounts receivable - net Inventory Marketable securities Total current assets FIXED ASSETS - Net of accumulated depreciation Total assets $103,141.67 42,506.08 192,593.00 24,000.00 362,240.75 2008 $11,025.19 7,814.19 101,681.00 0.00 120,520.38 215,921.00 $578,161.75 239,105.50 $359,625.88 LIABILITIES & STOCKHOLDERS' EQUITY CURRENT LIABILITIES Accounts payable Payroll taxes withheld and payable Federal income taxes payable Interest payable Total current liabilities NOTE PAYABLE Total liabilities STOCKHOLDERS' EQUITY Common stock Retained earnings Total stockholders' equity Total liabilities and stockholders' equity $8,767.15 4,262.22 51,429.77 201.37 64,660.51 70,000.00 134,660.51 $11,279.35 3,284.54 29,797.00 0.00 44,360.89 0.00 44,360.89 225,000.00 218,501.24 443,501.24 225,000.00 90,264.99 315,264.99 $578,161.75 $359,625.88 56 ...
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...台灣早期流行音樂歌曲翻唱現象之研究 原文：日治時期「翻唱」歌曲現象研究——以李臨秋及其他作品為例 作者：魏緗慈 國立成功大學台灣文學學系碩士生 組員名單 廣 3B 方秀羽 A0269339 廣 3B 江珈嫻 A0269088 廣 3B 林妍孜 A0269444 廣 3B 范懋辰 A0269193 廣 3B 馬國萱 A0269118 廣 3B 陳采萱 A0269312 廣 3B 楊書鳳 A0269126 廣 3B 鐘雲珍 Ａ0269525 指導老師 羅雁紅 教授 壹、選擇此篇文章原因 現在有很多的流行音樂利用翻唱的方式呈現，我們想從中瞭解台灣早期翻唱 現象的起源。像是非洲原住民的音樂，隨著黑奴的買賣進入的美國，後來融入現 代流行音樂，成為了美國文化代表—爵士樂。台灣曾是日本的殖民地在當時日本 音樂隨之傳來，尤其戰後至70年代的20多年間，翻唱日本歌曲普遍存在，因此我 們想要觀察其形成的背景與對台灣流行音樂的影響。 貳、文獻內容 一、作者研究動機與目的 一八九五年的乙未割台事件,台灣進入日本殖民統治時期,也意味著西化與 現代化之窗,已勢如破竹般開啟 。一九一○年代蓄音器與曲盤唱片傳入台灣, 一九 二○年代為宣揚社會運動之理想與凝聚抗日意識等,所創寫之相關運動歌 曲,皆 成台灣創作歌曲蓬勃發展之基石。台灣人創作歌,包括社會運動歌曲或台語流行 歌曲等,於一九三○年代達至鼎盛,堪為台語流行歌曲的第一個黃金時期,此時約 值日本殖民統治中期,也可稱台灣民間力最蓬勃時期,亦即印證了流行歌曲的發展 軌跡貼近著廣大社會,更是庶民生活的真實寫照。在這段期間裡,影響台語流行歌 之因素眾多,除了物質層面如蓄音器與曲盤 設備,皆由日本自西方引進外,關於曲 調方面,亦可見外來之影響。也因曲調或部份旋律相同帶給閱聽者的熟悉感,新的 歌曲得以更快深入民間,有時是參酌原有歌詞或精神翻唱,有時是填入具台灣特色 的歌詞,藉著音樂與歌詞的力量,創造屬於當時特有的文化。 筆者在因緣際會下,巧合聽聞 PINKY5 糖果廣告歌曲,竟與小時候長輩所教 的日文兒歌〈桃太郎〉旋律一樣,感到莫名的熟悉,好奇著相同曲調帶來的影響與 背後的意義。至研讀日治時期台語歌詩相關資料時亦發現相同現象,乃著手研 究 「外來曲台語詞」 歌曲的資料與其時代意義。並且想要瞭解台語流行歌的興起與 受到什麼外來影響、日治時期台語流行歌曲的歌詞有什麼特色等等。 台灣與世界音樂交融互動,雖有受外來影響之曲,卻也有只台灣能寫出的台語 歌詞,那是只屬於日治時期台灣的時代記錄,是臺灣獨一無二的聲音「史書」,吟唱 著日治時期台灣人民的喜怒悲歡與生命回憶。因此,若欲瞭解日治時期的庶民文 化與流行歌曲,關於「外來曲台語詞」歌曲的確有其研究之必要性,而也應將台灣 曲調影響他者的部份納入討論,故以「翻唱」歌曲為題探討之。 二、台語流行歌曲發展背景 西元1932年日治時期的台灣，這首歌正在街頭巷尾傳唱著「人生相像桃花 枝，有時開花有時死，花有春天再開期，人若死去無活時......。」它是電影宣傳 歌，也是台灣史上「第一流行的唱片」依據《臺灣音樂史》〈桃花泣血記〉為台 ， 灣人首次自行編詞創作之流行歌曲，而這台語流行歌曲的背後，蘊含著整個社會 的脈動與影響。 1.唱片工業的興起與外來「音素」影響 台語創作歌曲雖自一九二○年代，有宣揚社會運動之理想與凝聚抗日意識， 其相關歌曲，成為台語流行歌曲之前身。然則台語流行歌曲真正的流行，與蓄音 器密不可分。 日本殖民統治台灣期間 引進西方工業化的技術與設施...
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