International Stephen F. Cooper, Interim CEO and CRO John J. Ray, III, Chairman Industry formerly Energy Revenue $101 billion (in 2000) Employees approx. 22,000 in 2000 approx. 4 as of 2008. Website http://www.enron.com/ The Enron scandal was a financial scandal involving Enron Corporation (former NYSE ticker symbol: ENE) and its accounting firm Arthur Andersen, that was revealed in late 2001. After a series of revelations involving irregular accounting procedures conducted throughout the 1990s,
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Study of mandatory rotation of registered public accounting firms. Commission authority. Considerations by appropriate State regulatory authorities. TITLE III—CORPORATE RESPONSIBILITY Public company audit committees. Corporate responsibility for financial reports. Improper influence on conduct of audits. Forfeiture of certain bonuses and
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This document sets out the text of the Sarbanes-Oxley Act of 2002 as originally enacted. Amendments to the Act made by the Dodd-Frank Wall Street Reform and Consumer Protection Act (July 21, 2010), can be found here: ▪ Title IX of the Dodd-Frank Act PUBLIC LAW 107–204—JULY 30, 2002 116 STAT. 745 Public Law 107–204 107th Congress An Act To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes. July
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SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 29, 2012 Commission file number: 1-5256 V. F. CORPORATION (Exact name of registrant as specified in its charter) Pennsylvania (State or other jurisdiction of incorporation or organization) 23-1180120 (I.R.S. employer identification number) 105 Corporate Center Boulevard Greensboro, North Carolina
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employment contracts are governed by common law. The Uniform Commercial Code (UCC) One of the problems with common law is its lack of uniformity, the states do not follow the same case decisions on contract law, and some states do not follow the Restatement. To address the uniformity, the National Conference of Commissioners on Uniform State Laws and the American Law Institute worked to draft a set of commercial laws appropriate for businesspeople, lawyers and lawmakers, the result of their efforts
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include management control systems; results controls, action, personnel and cultural controls; control system tightness; control system cost; designing and evaluating management control systems; financial responsibility centers including transfer pricing; planning, and budgeting; incentive systems; financial performance measures; the myopia problem; uncontrollable factors; corporate governance; and ethical issues. | Educational Objectives/Outcomes Upon completing this course, students will be
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Comparison between U.S. GAAP and International Financial Reporting Standards May 2013 © 2013 Grant Thornton LLP All rights reserved U.S. member firm of Grant Thornton International Ltd Comparison between U.S. GAAP and International Financial Reporting Standards 2 Contents 1. Introduction .................................................................................................................................................. 6 International standards and the IASB .........
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2 We found a small way to make our Starbucks Cards even more convenient. 3 We made sure our customers will never be without great coffee. AUTHOR STARBUCKS CORPORATION TITLE ANNUAL REPORT YEAR FISCAL 2010 FISCAL 2010 FINANCIAL HIGHLIGHTS Net Revenues (in Billions) Comparable Store Sales Growth (Company-Operated Stores Open 13 Months or Longer) $10.4 $9.4 $10.7 $9.8 7% 7% 5% $7.8 –3% –6% 2006 2007 2008 2009 2010 2006 Operating
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CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF STUDY Breaking away from the shackles of ‘colonialism’ (British control) the oil rich Nigeria got her independence in 1960. Having being plagued by political instability, the negative impact of a prolonged military rule, corruption, unemployment, inadequate infrastructure and poor macroeconomic management for a long period of time, the nation currently undertakes certain reforms under a new reform minded administration. Prior to the present democratic
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Timeline ..............................................................................6 1.4 Guidance Manual and Training Program.......................................................................7 2. OVERVIEW OF INTERNAL CONTROLS OVER FINANCIAL REPORTING 2.1 2.2 2.3 2.4 2.5 Introduction ....................................................................................................................8 Definition of Internal Control ....................................................
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