...Introduction Murner-Lavanchy et al (2014) wondered whether there was a difference in visuospatial working memory in children that were born very preterm and those who were born at a normal time. The definition of working memory that they use for this study is the ability to encode and actively process task relevant information in mind over a short period of time. Working memory is very important in helping to meet the challenges of daily life and the performance of academic tasks. This is showing that working memory capacity is essential for the cognitive development throughout childhood. The aim of this study was to investigate the visuospatial working memory network in a relatively large sample of very preterm and term born children comparable for age,...
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...Audit Partner Arrested for Obstruction Charges and Criminal Violations of Sarbanes-Oxley ActFOR IMMEDIATE RELEASE 2003-123 U.S. Securities and Exchange Commission San Francisco District Office 44 Montgomery St., 11th Floor San Francisco, California 94104 (415) 705-2500 | U.S. Department of Justice United States Attorney Northern District of California 11th Floor, Federal Building 450 Golden Gate Avenue, Box 36055 San Francisco, California 94102 (415) 436-7200 FAX:(415) 436-7234 | US Attorney's Office and FBI Announce Guilty Plea of Former Ernst & Young Auditor to Obstruction ChargesSEC Charges Former Ernst & Young Employees for Alleged Role in Destruction of Audit Working PapersThomas C. Trauger, a former Ernst & Young partner who allegedly altered and destroyed audit working papers, was arrested this morning by FBI agents on criminal charges for obstructing investigations by both the Office of the Comptroller of the Currency and the Securities and Exchange Commission. The arrest and charges were announced today by the U.S. Attorney's Office for the Northern District of California, the Federal Bureau of Investigation, and the Securities and Exchange Commission. This is one of the first cases of document destruction brought under the newly enacted Sarbanes-Oxley Act.In addition, the Securities and Exchange...
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...ACC 4291Integrated Case StudySem 2, 2014/15 Androids Under Attack By Ali Shah Hashim David Lawrence, 43 years of age, joined the auditing firm of Androids 20 years ago and earned a salary of USD 700,000 per annum. He was the Androids’ partner in charge of auditing Enronaa’s accounts since 1987 – his job was to check Enronaa’s accounts and to make sure that they fairly represent the state of the business. Androids had been Enronaa’s auditor for the past 16 years. On the morning of October 23, David and his auditing team listened in on a call between stock analysts and Enronaa’s executives, who were trying to explain the company’s financial free fall. There were too many unanswered questions. After lunch, David called the entire Enronaa team together in Conference Room 37C1. His heart beat faster as he thought about the net that was closing in on Androids. As his eyes wandered around the room, on one of the conference room walls was an imposing picture of Arthur Androids. David was particularly proud of the long and distinguished history of the firm. His mind wandered as if to witness how in 1913, Arthur and Clarence, both from the audit firm of Price, bought out a small audit firm in Illinois to form Arthur, Clarence & Co., which became Androids & Co. in 1918. Androids, who headed the firm until his death in 1945, was a zealous supporter of high standards in the accounting industry. A stickler for honesty, he argued that accountants’ responsibility was to investors, not...
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...Androids Under Attack Ali Shah Hashim been properly accou m 1997. Nonetheles conclusions, there w mounting. In a series had to be reflected ir David Lawrence, 43 years of age, joined the auditing firm ofAndroids 20 years ago and earned a salary of USD 700,000 per annum. He was the Androids' partner in charge of auditing Enronaa's accounts since 1987 his job was to check Effonaa's accounts and to make sure that they fairly represent the state of the business. Androids had been Enronaa's auditor for the past l6 years. On the moming of October 23,David,and his auditing team listened in on a call between stock analysts and Enronaa executives, who were trying to explain the company's financial free fall. There were too many unanswered questions. After lunch, David called the entire Enronaa team together in Conference Room 37C1. His heart beat faster as he thought about the net that was closing in onAndroids. As his eyes wandered around the room, on one of the conference room my team had been st i,enored. In fact, a calls were stunned b David's explanation and conference calls r called LJM2, Tom v similar troubles, ant people listening in." ally knew for certai Enronaa, he was the rd ffi i* (;/l walls was an imposing picture of Arthur Androids. David was particularly proud of the long and distinguished history of the firm. His mind wandered as if to witness how in 1913, Arthur and Clarence, both from the audit firm of Price, bought out...
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...Journal of Information Systems Vol. 16, No. 2 Fall 2002 pp. 209–222 Impact of Information Technology on Public Accounting Firm Productivity Rajiv D. Banker Hsihui Chang The University of Texas at Dallas Yi-ching Kao University of Wisconsin–Milwaukee ABSTRACT: In recent years, information technology (IT) has played a critical role in the services provided by the public accounting industry. However, no empirical research has evaluated the impact of IT on public accounting firms. This study focuses on five offices of an international public accounting firm that recently made large IT investments, primarily in audit software and knowledge-sharing applications. Both qualitative and quantitative information from the research site are analyzed to estimate the change in productivity following the implementation of IT. The results from both regression analysis and Data Envelopment Analysis (DEA) indicate significant productivity gains following IT implementation, documenting the value impact of IT in a public accounting firm. Keywords: public accounting; information technology (IT); IT productivity; IT adoption; data envelopment analysis. Data Availability: The confidentiality agreement with the firm that provided the data for this study precludes revealing its identity and disseminating detailed data without its written consent. I. INTRODUCTION dvances in information technology (IT) have transformed many firms in professional services industries, but perhaps none as much as those in...
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...Journal of Information Systems Vol. 16, No. 2 Fall 2002 pp. 209–222 Impact of Information Technology on Public Accounting Firm Productivity Rajiv D. Banker Hsihui Chang The University of Texas at Dallas Yi-ching Kao University of Wisconsin–Milwaukee ABSTRACT: In recent years, information technology (IT) has played a critical role in the services provided by the public accounting industry. However, no empirical research has evaluated the impact of IT on public accounting firms. This study focuses on five offices of an international public accounting firm that recently made large IT investments, primarily in audit software and knowledge-sharing applications. Both qualitative and quantitative information from the research site are analyzed to estimate the change in productivity following the implementation of IT. The results from both regression analysis and Data Envelopment Analysis (DEA) indicate significant productivity gains following IT implementation, documenting the value impact of IT in a public accounting firm. Keywords: public accounting; information technology (IT); IT productivity; IT adoption; data envelopment analysis. Data Availability: The confidentiality agreement with the firm that provided the data for this study precludes revealing its identity and disseminating detailed data without its written consent. I. INTRODUCTION dvances in information technology (IT) have transformed many firms in professional services industries, but perhaps...
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...Unit: 2 The North Face Case AC503: Advanced Auditing 1. Should auditors insist that their clients accept all proposed audit adjustments, even those that have an “immaterial” effect on the given financial statements? No, if we consider overall accounting. Companies shouldn’t have to adopt an auditor’s proposal. Yes, if we consider this case with North Face. You see Crawford new Deloitte’s materiality threshold and expected them to propose adjustments but ultimately pass due to the fact there was no assumed “Immaterial” impact. However, it was later realized that Crawford did not inform the Deloitte auditors of the $2.65 million portion of the barter transaction. It safer to purpose and report then purpose and pass. 2. Should auditors take explicit measures to prevent their clients from discovering or becoming aware of the materiality thresholds used on individual audit engagements? Would it be feasible for auditors to conceal this information from their audit clients? I think so. It would avoid companies like North Face and individuals like Crawford to take advantage of these thresholds. I don’t know how feasible it would be since auditor’s live by certain standards and transparency. The goal of an auditor is to be objective and honest, by concealing materiality threshold they would doing the very thing they are trying impose. 3. Identify the general principles or guidelines that dictate when companies are entitled to record revenue. How were these principles or guidelines...
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...Policy Research Institute, Ministry of Finance, Japan, Public Policy Review, Vol.8, No.1, June 2012 45 Public Sector Accounting - An Interdisciplinary Field Involving Accounting, Economics, and Jurisprudence 1 Ryosuke Tao Research Fellow, Institute of Administrative Management Abstract Public sector accounting has recently been improved. Currently, there are requirements to disclose stock information in addition to the flow information presented in budget statements or accounts statements. Public sectors have prepared and disclosed their financial statements (including balance sheets and income statements) based on business accounting approaches. Moreover, as a matter of policy, the government tends to prepare and disclose cost information along with the financial statements for the individual ministries and governmental agencies. The objectives of clarifying the fiscal conditions in a state through the preparation and disclosure of financial statements are to fulfill the state’s accountability to its citizenry and market participants and to optimize and enhance the efficiency of its fiscal activities. Most importantly, the improved information should contribute to democratic decisions on public finance. A perspective different from the business accounting is that public sector accounting places more emphasis on inter-generational fairness. With respect to the inter-generational benefits and burdens, however, various factors must be considered, and the differences between...
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...Writing from Scratch Our first and the most important guarantee is writing from scratch. It means that we deliver 100% original research papers. We do not have any type of database with research papers and when we get a new order from our clients, we write it from scratch. Our writers are responsible and they do not copy/paste from the Internet or any other source. We reference all sources properly and run the paper through plagiarism detecting software to ensure that not a single phrase is plagiarized! Guarantee #2: On Time Delivery In addition to original content, we guarantee on time delivery of completed research paper. We do no miss deadline and, unlike other site, offer full refunds for the missed deadlines! We understand that you probably cannot allow extra time for paper writing and we try our best to deliver the completed research paper prior or at specified deadline! If we fail, you get full refund! Guarantee #3: English Writers You pay for professional research paper writing and you expect to get a well-written research paper. You do not want to get a university-level research paper written by ESL high school student, do you? We are fully aware of your expectations and we pay special attention to hiring the best English writers. Thus, you get a research paper written in accordance to the instruction and free of errors! Research papers written from scratch, in full accordance to your requirements and instructions is a worthy...
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...ACHIEVING MY SUCCESS HOW TO USE TIME MANGEMENT WISELY MEGAN BELANGER COLLEGE SUCCESS SETEMBER 14, 2015 College success to me would be using your time wisely because it is very valuable and every moment should be cherished. Time cannot be hoarded, collected, earned or bought with money but should be cherished like we would cherish a precious gem or other possession. We know how to waste so many thing but the one thing that can't and shouldn't be wasted is time. I have found that keeping a paper as well as an electronic schedule has helped me from becoming overbooked and not overwork myself. And with me working a part time job, going to school part time, working at the church part time, and trying to write all of my papers and keep on track with all the things at the school; its mandatory that I keep up on all of it. Taking notes in class is very helpful for a person and can be very beneficial. I find that not just listening to what the teacher has to say but writing what is being taught helps me to grasp what I need to learn and makes you be a better listener. Taking notes of any subject will allow you to generate meaning for content in the course done exclusively by you. Plagiarism to me is the worst that you could possibly do. I would feel terrible if I had said or done something and it had become world famous and someone else had used it without even acknowledging that it was my work or...
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...It was a few minutes after 10pm on a Monday night and I had just remembered that my rough draft essay for my dual enrollment English class was due the next day. Even though I wrote the date it was due down, I always pushed it off to do “another day”, well another day became that night. I had to write 500 descriptive words about the nature of opening and eating a tootsie pop; I didn’t even have a tootsie pop. I knew I would have to improvise, so I grabbed the old lollipop in my pantry and started opening it. As I opened the lollipop I wrote down descriptive thought I had. I started with the sound I heard, I wrote down “crispy crackling”, then I thought about how it looked “hard, glazed strawberry”. Before I knew it the lollipop was gone,...
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...Health and Social Care Activities for health and well being Introduction The unit requires me to manage an activity in a health and social care environment which will benefit an individual or a small group of service users, the activity will allow me to work on my communication skills with contrasting age groups. With the activities I have designed I would have to take into account the physical, intellectual, social and emotional side of each child. For this I will be visiting Woodend Preschool where I will be holding an activity to evaluate the children's skills and assessing how well we communicate between each other, by the way our body language comes across. Before making my final decision about the activity, I will have to take into consideration the skills each child has, the facilities, safety implications, equipment and time. Also I have to plan, improve and evaluate my activity; I have also made samples for each of my activities. The preschool and early school years are also full of changes, from three to five the child’s motor skills, language, thinking and social development change dramatically. A01- Suitable Activities and Reasons for Choice I have created a range of activities that would be suitable for Pre-schoolers aged between three to four, at this point in their life the child's development is important, it is a time where the child’s world will be dominated by fantasy and vivid imagination. Hopefully the children will be able move around confidently...
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...how I begin a paper. It’s strange to think about the concept of what writing is before you actually write something. After reading over the assigned pages to give me the help I need to discover what my individual writing process is I “skimmed” over freewriting. I tend to just start writing and let my thoughts flow and I feel like it’s what best suits my writing style. So here we go. My individual writing process includes freewriting, lists, and looping. I like to use freewriting because I enjoy continually writing and letting my ideas flow out. Sometimes when I get stuck, it helps me to have a list of the things that I want to include in my writing so I can elaborate and expand on them. After I get to a certain point, I use the process of looping. Looping can be considered a side effect of freewriting. I loop by rereading what I have written and decide if I like the order and the theme of my...
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...9th grade English rules. My very first piece, “If You Give a Suitor a Cookie”, was an analytical 8-point paper about The Odyssey, and it was quite literally the worst paper I have ever written. It was so terrible, that I couldn’t even make it through the first paragraph, when I attempted to re-read it. I remembered my writing not being horrible, because, otherwise, I wouldn’t have turned it in. As I recall, it was so bad, that you didn’t even grade it, because I would’ve gotten an F (thank you about that, by the way). This paper exemplifies the very beginning of my career as a high school writer, and through re-reading...
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...Acknowledgement All praises are for Almighty Allah, Who guides us through the darkness of unknown. All respects are for Holy Prophet (P.B.U.H), who enables us to recognize One Creator and Whose spiritual teachings guide us in every matter of life. We are thankful to our respected Principal, Dr. Dean and our Head of the Department, Dr. Shahnaz Choudhry, who permitted us to avail the opportunity of working in such a helpful and cooperative environment. We greatly wish to acknowledge Dr. Amir Saeed, the Manager of R & D for allowing us to work in Packages Limited, Pakistan and Mr. Ishtiaq ur Rehman, the Senior Research Chemist (R&D) for providing us the opportunity of this work and encouraging & appreciating us at every step. He not only permitted us to undertake this important part of internship work but also helped us a lot in conducting this study as a Supervisor. We felt motivated and encouraged every time we attended his meeting, Mr. Imran Khan, the incharge of Paper and Pulp Laboratory, Mr. Zafar Hussain (working staff) and the members of Physical Laboratory in Packages Limited, Pakistan who helped us throughout the work & shared their experiences & knowledge with us. The success of this project depends largely on the encouragement and guidelines of many others, apart from our efforts. We take this opportunity to express our gratitude to the people who have been instrumental in the successful completion of this project. Thanks to our parents whose prayers...
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