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Science Vol. 4 No. 13; October 2013 Cooking the Books: The Case of Malaysian Listed Companies Fathilatul Zakimi Abdul Hamid Rohami Shafie Zaleha Othman Wan Nordin Wan Hussin Faudziah Hanim Fadzil School of Accountancy Universiti Utara Malaysia Sintok, 06010 Kedah Malaysia. Abstract Cooking the books refers to fraudulent accounting activities undertaken by a business to falsify its financial statements. Thus, the objectives of this study are to investigate what the cooking-the-books activities
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B¨hme 3 o Richard Clayton 4 Michel J.G. van Eeten 5 Michael Levi 6 Tyler Moore 7 Stefan Savage 8 Abstract In this paper we present what we believe to be the first systematic study of the costs of cybercrime. It was prepared in response to a request from the UK Ministry of Defence following scepticism that previous studies had hyped the problem. For each of the main categories of cybercrime we set out what is and is not known of the direct costs, indirect costs and defence costs – both to the UK
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Although women account for more than 67 percent of all Wal-Mart employees, women make up less than 10 percent of top-store managers. Wal-Mart insists that it adequately trains and promotes women, but in 2001 a Wal-Mart executive conducted an internal study that showed the company paid female store managers less than men in the same position. In June 2004, a federal judge in San Francisco granted class-action status to a sexdiscrimination lawsuit against Wal-Mart. It is the largest class-action lawsuit
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and is in the middle of purchasing this property to expand their footprint in the community. At the last minute, the seller has backed out of the deal, leaving you with few options. Your supervisor wants to explore the options for remedies in this case. What remedies would be available given the type of transaction and outcome at stake? Would legal damages make the company whole? What equitable remedies may be available? Explain your answer highlighting the difference between remedies at law and
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leather wallet. Usage of credit cards, cash or checks had been reduced due to the advancement of technology and emergence of e-Wallet. E-Wallet is an easy-to-use, convenient electronic prototype which acts as a secure global payment system by using only a mobile smartphone. This study is directed towards developing a model to explain the consumer's’ intention to adopt e-Wallet in the social context. It adopts Consumer Need for Uniqueness Theory based on the concept of Counter-Conformity Motivation
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1. Introduction: “Administrative and judicial remedies” is a legal concept with immense practical importance in the ABS negotiations. The existence of effective legal remedies in the user country is the primary means by which all ABS parties (especially source countries and other providers) obtain certainty about their rights and how they will be protected and applied. The CBD’s provisions and the ABS regime negotiations have created certain concepts (new sovereign legal rights) and all CBD parties
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a very famous brand and many are trying to study the secret of its success. In the States, however, another company rivalry is competing with it quite well. Quite often, the Americans are taking preference to this over the Starbucks. The company that is being mentioned is Dunkin’ Donuts. It is without doubt that Dunkin’ Donuts will act as the follower in this industry. Starbucks, on the other hand, is acting the leader. This paper will try to study how the Dunkin’ Donuts are performing by making
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Case Study: Wal-Mart’s failure in Germany Wal-Mart Stores, Inc. is the largest retailer in the world, the world’s second-largest company and the nation’s largest nongovernmental employer. Wal-Mart Stores, Inc. operates retail stores in various retailing formats in all 50 states in the United States. The Company’s mass merchandising operations serve its customers primarily through the operation of three segments. The Wal-Mart Stores segment includes its discount stores, Supercenters, and Neighborhood
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MASTER IN HEALTH ECONOMICS PROPOSED MASTER STUDIES MASTER IN ECONOMICS (HEALTHCARE) A Review of Healthcare Financing System in Developed Countries and Malaysia. By: Wong Lim Ping Finance Division Ministry of Health Putrajaya May 2011 MASTER IN HEALTH ECONOMICS TABLE OF CONTENT: 1. 2. 3. 4. 5. 6. 7. 8. Introduction Field of research Objective of study Literature review Scope of research Research Methodology Work Schedule Brief bibliography Wong Lim Ping 790904-13-5151
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