Enron and World Finance A Case Study in Ethics Edited by Paul H. Dembinski, Carole Lager, Andrew Cornford and Jean-Michel Bonvin Enron and World Finance Also by Observatoire de la Finance From Bretton Woods to Basel Finance & the Common Good/Bien Commun, no. 21, Spring 2005 Ethics of Taxation and Banking Secrecy Finance & the Common Good/Bien Commun, no. 12, Autumn 2002 Will the Euro Shape Europe? Finance & the Common Good/Bien Commun, no. 9, Winter 2001–2 Dommen, E. (ed.) Debt
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ACCOUNTING EDUCATION Vol. 26, No. 3 2011 pp. 547–568 American Accounting Association DOI: 10.2308/iace-50004 Koss Corporation Case: Trouble in Brew City Brian Daugherty and Daniel G. Neely ABSTRACT: This instructional case provides auditing students an opportunity to examine an interesting real-life embezzlement and financial statement fraud occurring at a publicly traded company in the post-Sarbanes-Oxley (SOX) era. The case focuses on independent auditors’ and senior management’s
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CORPORATE SUSTAINABILITY & HENKEL’S APPROACH There is a growing trend for big companies to use sustainable concepts as core business drivers For decades, many companies have typically responded to sustainability challenges by pursuing incremental operational improvements. But we are beginning to see an interesting new trend – businesses using sustainability as a tactic for long-term offense, rather than just short-term defence. Despite the uncertain economic outlook, leading
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Industry Meltdown 1 Determine which moral philosophies (as discussed in chapter 6) are most applicable to an understanding of the banking industry meltdown. Explain your rationale. To suggest which moral philosophy is most applicable to this case we must have an understanding of moral philosophies. One definition given is that “Moral philosophy is the study of moral judgments or the value that is placed on decisions about what is right or wrong” (http://www.smallbusiness.chron.com). With this
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1 Satyam Scam in the Contemporary Corporate World: A Case Study in Indian Perspective Introduction Satyam Computer Services Ltd was founded in 1987 by B.Ramalinga Raju. The company offers information technology (IT) services spanning various sectors, and is listed on the New York Stock Exchange and Euronext.Satyam's network covers 67 countries across six continents. The company employs 40,000 IT professionals across development centers in India, the United States, the United Kingdom, the United
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Whistleblowing and ethics helplines in the 1Modes of Managing Morality Model Leon J van Vuuren Department of Human Resource Management University of Johannesburg Abstract The Modes of Managing Morality (MMM) model provides a heuristic device to assist business ethics scholars and practitioners to make sense of the differences that exist in the ways in which different organisations manage their ethics. Although it is difficult to demonstrate a clear distinction between ethics advice and whistleblowing
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create new resources, and open doors to partnerships necessary to fulfill an organization’s mission. Recommended strategies for board diversification must be understood in the context of the deeply divided society of the United States. Although North American cultural issues are the result of a unique history, most elements of diversity planning will apply in other countries as well. By the year 2015 the nonwhite portion of the U.S. population is expected to increase to 30 percent NEW DIRECTIONS FOR
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conduct (have "clean hands" or not have done anything wrong) in regard to the subject matter of his/her claim. Common law is based on precedent (legal principles developed in earlier case law) instead of statutory laws. It is the traditional law of an area or region created by judges when deciding individual disputes or cases. Constitutional law – a body of law dealing with the distribution and exercise of government power. Criminal Law versus Civil Law – Civil * between you and another citizen
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Enron and World Finance A Case Study in Ethics Edited by Paul H. Dembinski, Carole Lager, Andrew Cornford and Jean-Michel Bonvin Enron and World Finance Also by Observatoire de la Finance From Bretton Woods to Basel Finance & the Common Good/Bien Commun, no. 21, Spring 2005 Ethics of Taxation and Banking Secrecy Finance & the Common Good/Bien Commun, no. 12, Autumn 2002 Will the Euro Shape Europe? Finance & the Common Good/Bien Commun, no. 9, Winter 2001–2 Dommen, E. (ed.) Debt Beyond
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table lists the learning objectives and the verbs that appear in the syllabus learning aims and examination question. Learning objectives Level A COMPREHENSION What you are expected to understand List Make a list of. State Express, fully or clearly , the details/ facts of. Define Give the exact meaning of. Communicate the key features of. Distinguish Highlight the differences between. Explain Make clear or intangible/state the meaning or purpose of. Identify
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