IN ACCOUNTING EDUCATION Vol. 30, No. 1 2015 pp. 47–69 American Accounting Association DOI: 10.2308/iace-50948 Diamond Foods, Inc.: Anatomy and Motivations of Earnings Manipulation Mahendra R. Gujarathi ABSTRACT: Diamond Foods is America’s largest walnut processor specializing in processing, marketing, and distributing nuts and snack products. This real-world case presents financial reporting issues around the commodities cost shifting strategy used by Diamond’s management to falsify earnings
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Vol‐3 No. 1 March, 2013 The Fundamental Analysis: An Overview Sónia R. Bentes#, Raúl Navas* ISCAL, Av. Miguel Bombarda 20, 1069-035 Lisbon, Portugal smbentes@iscal.ipl.pt * COPORGEST, SA, Av. da Liberdade 245, 9º C 1250-143Lisbon, Portugal rdnavas@gmail.com Abstract - In this paper we discuss the fundamental analysis by covering a number of studies in this field of research. This constitutes a useful tool to evaluate the companies’ financial performance. Particularly
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The Non-Obvious Problem: How the Indeterminate Nonobviousness Standard Produces Excessive Patent Grants Gregory Mandel∗ The dominant current perception in patent law is that the core requirement of nonobviousness is applied too leniently, resulting in a proliferation of patents on trivial inventions that actually retard technological innovation in the long run. This Article reveals that the common wisdom is only half correct. The nonobviousness standard is not too low, but both too high and too
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of Employment Relations in Faculty of Commerce at Lincoln University, Christchurch, New Zealand and is published in New Zealand Journal of Employment Relations, 39 (1): 52-67. This article is concentrated on exploring the working condition of international migrant workers and pacific workers in primary sectors and are categorised as vulnerable migrants using Sargeant and Tucker’s 2009 framework. The writers have claimed that though protective measures have been adopted to defend the vulnerability
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following three ICT application areas: a) Pre-data analysis, b) Data analysis, and c) Post-data analysis. These three ICT application areas had improved a researcher’s productivity in terms of speed, quantity, quality, complexity as well as cost perspective is also discussed. Some concerns of using ICT are also included in this paper which encompasses: a) High learning curve, b) Revised expectation on researcher, c) Research by the convenient of big data, and d) Decrease of social skills of researcher
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SECURITIES AND EXCHANGE COMMISSION Washington, D. C. 20549 FORM 10-K (Mark One) x|ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934| For the fiscal year ended January 29, 2011 or ¨|TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934| For the transition period from to Commission file number 001-15274 J. C. PENNEY COMPANY, INC. (Exact name of registrant as specified in its
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Financial Highlights (In millions, except for per share amounts) Year-end 2011 2010 % B/(W) change Company sales Franchise and license fees and income Total revenues Operating Profit Net Income – Yum! Brands, Inc. Diluted Earnings Per Common Share before Special Items Special Items Earnings Per Common Share (a) (a) $ 10,893 1,733 $ 12,626 $ $ $ $ $ 1,815 1,319 2.87 (0.13) 2.74 2,170 $ 9,783 1,560 11 11 11 3 14 14 NM 15 10 $ 11,343 $ $ $ $ $ 1,769 1,158 2.53 (0.15) 2.38 1,968
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Your role in answering the questions: You are the independent human resources consultant hired by Teddy's Supplies to help explain to the company what the case against them will entail. You have gleaned the facts from your investigations into the situation to date. You have never talked with Virginia Pollard. The case is currently in the appeals stage and the company executives have some questions for you. Answer them using the most recent legal information you can find. [pic][pic][pic][pic][p
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Theory and Practice of Regulation of Anti-Money Laundering for Banks and NonBanks Hayford Kwesi Annor Manager, Risk & Compliance/AMLRO, ABii National Savings & Loans Ltd. Doctorate of finance student, SMC University, Switzerland. FAAFM, Ch.FE, ACCPA, MBA, BSc, HND h.k.annor@gmail.com Abstract A deregulated financial sector is free to accumulate and allocate funds from anywhere irrespective of the nature, form, intent and source. Without regulatory oversight, this poses zero risk to banks
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------------------------------------------------- ------------------------------------------------- Marketing Case Fairchild Water Technologies, Inc. Rong Fan I. Firm Summary a. What is the firm’s current mission/vision? Gather background data on the possibility of Fairchild Water Technologies, Inc. entering the Indian market for home water purification devices. b. Describe the firm’s current brand. Fairchild Water Technologies, Inc. was founded in 1980 by Eugene Fairchild. The company’s first product was a
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