Jamaica Water Properties, Inc. The fraud was characterized by misapplication of purchase method of accounting for acquisitions, recording fictitious assets, improper accounting for NOLCO, non-recording of appropriate allowances for uncollectible receivables, and misapplication of the percentage-of-completion method of accounting for long-term contracts. Ernest Grendi made the fraud possible, company CFO as helped by three senior accountants. These were aimed to inflate the price of the company stocks
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THE IMPACT OF COMPUTER-BASED ACCOUNTING SYSTEMS ON MALAYSIAN PUBLIC SECTOR AGENCIES BY WAN ZURIATI WAN ZAKARIA A thesis submitted to the School of Business and Law, Central Queensland University, Australia, for the fulfilment of the requirement of the degree of Doctor of Philosophy (PhD) MAY 2014 ABSTRACT The positive and negative impacts of information technology (IT) have been continuously discussed and debated by researchers, practitioners and scholars for several years. In
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9-799-019 REV: MAY 16, 2003 CYNTHIA A. MONTGOMERY Vivendi (A): Revitalizing a French Conglomerate After nearly two decades under the leadership of Guy Dejouany, the November 1995 board meeting of Compagnie Générale des Eaux (CGE) marked not only the end of an era, but the transfer of control to a new captain, Jean-Marie Messier. Besides the obvious difference in age between the 76-year-old Dejouany and the 38-year-old Messier, the contrast between the two in terms of leadership style
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Abstract This report aims to make a comparison of the Chinese and Indian power sector in terms of progress and reforms they have made to deal with their increasing demand requirements. The comparison of India was made with China because, India, when just independent, was much similar to China in terms of demographics and infrastructure availability. The power sectors of both the countries are studied and the differences are probed into. Much of these differences come in as a result of the way
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MARK: ………. % FACULTY OF ENGINEERING AND THE BUILT ENVIRONMENT DEPARTMENT OF QUALITY AND OPERATIONS MANAGEMENT OPERATIONS MANAGEMENT 3 (BPJ 33A3) Subject notes COMPUTERIZED MAINTENANCE MANAGEMENT SYSTEMS “CMMS” Table of Contents Enterprise resource planning 5 ERP is short for enterprise resource planning 6 ERP Software Modules 6 Origin of "ERP” 7 Functional areas covered in “ERP” 7 Integrations 8 What is the basic structure of a good ERP solution? 9 Need for Enterprise
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V-A: Pandemic Flu Business Continuity Plan 2 Final CP 5-30-06 CALIFORNIA STATE UNIVERSITY, STANISLAUS BUSINESS CONTINUITY PLAN May 2006 INTRODUCTION A Business Continuity Plan (BCP) is developed by an institution to plan for and describe how it will respond to and recover from disruptions. These disruptions can be localized threats (e.g., earthquakes, fires, floods, bombs, etc.) or global threats (e.g., Flu Pandemic). As part of the overall Emergency Operations Plan, California State University
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accountants that serve in it. The drift away from the professional accountant’s role as a fiduciary to that of a businessperson was called into question and reversed. The principles that the new expectations spawned and renewed resulted in changes in how the professional accountants are to behave, what services are to be offered, and what performance standards are to be met. These standards have been embedded in a new governance structure and in guidance mechanisms, which have domestic and international
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Introduction to Hospitality Industry UNIT 1 1.1 1.2 1.3 Meaning and definition Historical evolution and development Hospitality as an Industry 1.1 Introduction Meaning and definition Tourism is not just about the facilities and attractions provided for visitors. It is about people and especially about the relationship between the customer and the individual providing service. Everybody employed in tourism needs to have the knowledge, skills and attitudes to provide the standard of product and
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Citi Research Equities 27 March 2014 │ 20 pages Western Europe New UK Auditor’s Reports A Review of the New Information What's New — UK auditor’s reports became (a bit more) interesting this year. Auditors are now required to provide company-specific information in their reports. We have reviewed some of the new reports and summarise key conclusions here. 3 new pieces of information: — Auditors are required to report on the materiality for the audit, the scope of the audit
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BU Basic M.B.A. International Master of Business Administration |Index | Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Business Law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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