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Contemporary Auditing Solotion 1.1 Enron - 3243 Words

CASE 1.1 ENRON CORPORATION Synopsis Arthur Edward Andersen built his firm, Arthur Andersen Company, into one of the largest and most respected accounting firms in the world through his reputation for honesty and integrity. â€Å"Think straight, talk straight† was his motto and he insisted that his clients adopt that same attitude when preparing and issuing their periodic financial statements. Arthur Andersen’s auditing philosophy was not rule-based, that is, he did not stress the importance of clients complying with specific accounting rules because in the early days of the U.S. accounting profession there were few formal†¦show more content†¦4. When Spacek retired in 1973, Arthur Andersen Co. was one of the largest and, arguably, the most prominent accounting firm worldwide 5. The predecessor of Enron Corporation was an Omaha-based natural gas company created in 1930; steady growth in profits and sales and numerous acquisitions allowed Enron to become the largest natural gas company in the United States by the mid-1980s. 6. During the 1990s, Kenneth Lay, Enron’s CEO, and his top subordinate, Jeffrey Skilling, transformed the company from a conventional natural gas supplier into an energy trading company. 7. Lay and Skilling placed a heavy emphasis on â€Å"strong earnings performance† and on increasing Enron’s stature in the business world. 8. Enron executives used hundreds of SPE’s (special purpose entities) to arrange large and complex related party transactions that served to strengthen Enron’s reported financial condition and operating results. 9. During 2001, Enron’s financial condition deteriorated rapidly after many of the company’s SPE transactions unraveled; in December 2001, Enron filed for bankruptcy. 10. Following Enron’s collapse, the business press and other critics began searching for parties to hold responsible for what, at the time, was the nation’s largest corporate bankruptcy. 11. Criticism of Andersen’s role in the Enron debacle focused on three key issues: the large amount of consulting revenue the firm earned from Enron, the

Computer Architecture Operating System free essay sample

Features, advantages disadvantages of two architectures (complex reduced instruction set computing) UNIX operating system. Instructions, decoding, performance, portability and pipelining. Introduction All computers have two key components that determine their performance and power: architecture and operating system. The architecture is how the computer receives and processes information. In its broadest definition, computer architecture includes all the components of a system, but its heart is its central processing unit (CPU) and the microprocessor chip on which that unit is based. The operating system is the interface utilized by users and programs to interact with the machine. The operating system determines whether a system is multi-tasking or single tasking, what types of programs can be run, and what type of external communications can be undertaken. Where the architecture is a hardware issue, the operating system is a software issue. This research combines those two issues to consider microcomputer ..

Week 3 Workplace Safety Paper Revised Essays -

Week 3 Workplace Safety Paper Revised David A. Keith BUS 642: Business Research Methods & Tools Instructor Donnie Smith August 6, 2017 Week 3 Workplace Safety Paper Revised Provisions by which provides safety within a workplace has much to do with the necessities to what is a requirement for the benefit of workers and management in preventing certain accidents from occurring. Whether these accidents occur from results of ones' negligence from employees or employers, lays in the hands of the employer to preventing further injuries or harm to their workers. If this lie in the hands of the employers' negligence will result within injuries or harm being done to that employee that cause the employer to be responsible for making sure they provide healthy plus safe working environments in case of accidents occurring within a facility. It is guided by "OSHA" that mentions the responsibility lying in the hands of the one who oversees their own operation of business (OSHA-Employer Responsibilities, n.d.). The Research Question What kinds of things makes working in a job safer when it comes to active training? Background Research Whether it be of ethical terms or just what happens within a workplace, a defendant deprives one of processes due and equaled protections by law and violation of OSHA because of injuries that happen on a property during work (Moran, 2014, Ch. 20). It is not in agreement with DCDC to what happens with medical issues/bills. Millions and millions of dollars from lawsuits occur daily on jobs because of injuries and other mishaps happening. Hypothesis In my own opinion, I must agree with Miss Edwards reply to what occurs during the hours of a workplace and what happens that we do not see on management property as well. In addition, responsibilities of one's health or medical expense over what may have happened on the job that required proper training. Accidents seem to happen on a job, with or without good health programs, and some of these occurrences might be from the negligence of the employer or employee. One of our staff members lost his balance and tumbled down the stairs and broke his thigh bone that ended him in the hospital and on workmen's comp for 9 weeks or so. This was not the fault of DCDC's negligence of the building stairs being slippery that caused the fall. It was said, he lost his balance and fell to the bottom of the stairs. From what was told, I do not see anyone being of fault to what happened. This may have just been one of those unfortunate accidents through the negligence of the person involved in the accident. Research Design HR are always ones who participate in the well-beings of all members of any type of workforce, and if anything should happen, they are the ones who give much to an agreement or disagreement being resolved. Release forms of liabilities hold DCDC responsible for what goes on or happens within a workplace, and without proper training measures to which all individuals are properly trained makes less calls for things happening while they are at work. On legal matters, it is not the responsibility of DCDC to take care of anyone's medical expense in ethical ways. During these scheduled training programs that takes place within one's property should be aware of accidents/injuries happening while they work. Sampling Plans Observations to which different tools are used comes together with forms of how data is collected for all types of businesses. These forms come in verbal or non-verbal ways to everyone's expressions, personalities, attitudes, and positions to who they are as a person. When meetings came around on first start applications of ones' interview came with rules and regulations for everybody hired. This structured form came with proper training and sometimes in life people move around with a careless/rushed mine of not watching, thinking, or seeing what lie ahead within their own surroundings because they find themselves too busy getting from one location to the next. This is reason why I take my time to whatever I do in life and have prevented many types of incidents from happening to me because I do not rush in fast pace for no reason. When it comes to the livelihood of all workers, employers should be sure to oversee their form of business from start to finish; so, when it comes time to open for business and hiring staff for the job they will have all angles straight. Sometimes pressure to get a job done in quick

LITERARNA MODERNA- SVETOVA Essays - Free Essays, Term Papers

LITERARNA MODERNA- SVETOVA Essays - Free Essays, Term Papers LITERARNA MODERNA- SVETOVA SPOLOCENSKA SITUACIA- obdobie rozvoja modernej technickej spolocnosti - objavy - hrozba 1.sv.vojny akapitalisticka spolocnos silnie -spolocnos sa orientuje na moc abohatstvo FILOZOFIAfilozoficke smery: - Shoppenhauer- pesimizmus avoluntarizmus - Nietzsche- individualizmus a nihilizmus LITERATURA - snaha ospajanie viacerych druhov umenia -,umenie pre umenie" = PARNASIZMUS - dba ocistotu formy - prevlada forma basne nad jej obsahom - HVIEZDOSLAV -prevlada poezia nad prozou - prestava sa pisa spolocenska lyrika, zacina sa pisa lyrika osobna - prinasa cloveka samotara - basnici nezobrazuju svet, ktory vidia, ale, ktory citia - najdolezitejsim nastrojom lyriky sa stava slovo -umelecke smery : symbolizmus, impresionizmus, dekadencia SYMBOLIZMUS - vznik v19. stor. vo Francuzsku - reakcia na naturalizmus aparnasizmus - vnima svet zmyslovo avyuziva symboly - nadrauje ducha nad hmotu, unika zo spolocnosti, vychodisko hada mimo reality/v snoch, vpodvedomi/ - vplyva na hudba = verse su spevne, chceli vyjadri hudbu pomocou slov, pismen afarieb - ulohou symbolizmu bolo pomiesa zmysly - zacali pisa neviazanym versom - vyuzivaju senzualizmus- basne vyjadrovane lyricky cez atmosferu krajiny - symbolisti zili neviazanym sposobom zivota: PREKLATI BASNICI- Boudelaire, Rimbaud, Verlaine - ovplyvneni tiez dekadenciou, naturalizmom -zobrazuju skaredos azlo tohto sveta - protestuju proti pokrytectvu apretvarku - hadaju krasu vskaredych veciach - zili bohemskym zivotom - citlive, burlive, zlozite osobnosti - citili sa osamoteni, vycleneni zo spolocnosti, prekliati/znaky roman. hrdinu/ CH.BAUDELAIRE Tvorba: zbierka basni Kvety zla, Male basne vproze, vyber zjeho tvorby bas. zbierky Trosky, Clovek amore /reflexivna lyrika/- impresionizmus - odsudili ho za nemravneho , skazeneho basnika pre pisanie erotickej poezie - vea mystiky a nabozenstva Base vproze - kratky rytmizovany zaner vneviazanej reci - vyuziva tropy, figury, paralelizmus - graficky azvukovo pripomina prozu J.A. RIMBAUD Tvorba: Pobyt vpekle, base Relikviar, Iluminacie, Zora -base vproze -obohatil tvorbu ohlboku emocionalnos - vzah sPaulom Verlainom IMPRESIONIZMUS - vznikol v19. stor. vo Francuzsku - manifest impresionizmu = obraz od Claudia Monta Dojem, vychod slnka - zakladom impresionizmu je zachytavanie prchavych zmyslovych dojmov avnemov -najma vlyrike - vumeni - pointilizmus - bodkovacia technika - snazi sa okomplexne zobrazenie dojmu= synestezia - spaja vnemy rozneho zmysloveho povodu - hudobnos versa PAUL VERLAINE Tvorba: Saturnske basne / melodicke basne/, zivotopisne dielo Moje vazenia, esej Preklati basnici, Moja nemocnica, Vyznanie, Jesenna base - pomenovanie ,preklati basnici" DEKADENCIA - vznik 19. stor. vo Francuzsku - zaklad pre vznik symbolizmu aimpresionizmu - vtvorbe sa prejavila fantazia, naladovos, uzkos, depresia, pocity beznadeje - necenili si lasku azivot - na piedestal postavili zlo askaredos - temy smrti, noci, samoty, rozkladu - CH. BOUDELAIRE - Mrcina LITERARNA MODERNA- SLOVENSKA SPOLOCENSKA SITUACIA -SK ako sucas Uhorska, sl. narod neuznavany ako narod, ani jazyk, narod nie je jednotny- pokracuje narodnostny utlak - obdobie hosp. problemov - vypuknutie 1.sv vojny LITERATURA -paralelne tvoria prislusnici viacerych lit. smerov : autori 1. a2. vlne realizmu , nova generacia- slovenska literarna moderna - autori boli ovplyvneni romantizmom/ osamelos, vyjadrenie vl. pocitu, prirodna symbolika/, symbolizmom / vyuzivanie symbolov na vyjadrenie abstraktneho, hudobnos versa/, impresionizmus /doraz na atmosferu basne, nalady, dojem zo sveta, ale aj HVIEZDOSLAVOM AVAJANSKYM - riesili narodne aspolocenske konflikty, zarove vsak presadzovali pravo na vlastny pocit vbasni, na zachytavanie intimnych zachvevov duse avyjadrenie osobneho pocitu zo skutocnosti -na rozdiel od sv. moderny, ktora je skor subjektivnejsia ariesi prevazne osobne problemy ZNAKY - 1. lyricky hrdina= sam autor, osamely clovek, ktoreho zivot obera oiluzie, vyjadruje svoj smutok, sklamanie, citove sklamanie / Krasko/, intelektualna kriza / Jesensky/, rozbor medzi tuzbou autora askutocnosou/ vplyv romantizmu/ - 2. zanre= prevlada poezia nad prozou, kratsie basnicky, piese, sonet -3. vyuzivanie symbolov, basnickej skratky, naznaku, - 4. vers= sylabotonicky, modernejsi jazyk, prirodzeny slovosled, rytmicky usporiadany arymovany ivony vers - 5. = hudobnos versa : opakovanie hlasok vyvolavajucich zvukove dojmy Predstavitelia: Ivan Krasko, Janko Jesensky, Ivan Gall, Vladimir Roy, Frantisek Votruba IVAN KRASKO Tvorba: cyklus 9 basni Listok, zbierka Nox et solitudo = Uz je pozde, Plachy akord, Vesper dominicae (Nedeny vecer), Topole, Zmraka sa, Jehovah, Prsi- prsi, Quia pulvis sum (Pretoze som prach) zbierka Verse- basne zamerane viac spolocensky, obsahuje sonety - najznamejsie basne: Noc, Ja = basne vproze, Otrok = lyricky subjekt sa stylizuje do postavy otroka, vyzva do boja, Otcova roa= base je vycitkami svedomia autora, ktory opustil rodinu ivlas, je tu motiv vecera aprvky tajomnosti, Banici= ma burcujuci charakter, vyjadruje nadej, ze raz pride era slobody - vlastnym menom Jan Botto - spolok Detvan, chemicky inzinier vCechach - vea pseudonym - jeho tvorba je lyrickou spoveou, zhrnul ju do 2 zbierok - poezia vemi osobna, krehka, uprimna -zakladny zivotny pocit je smutok, nostalgia bezmocnos, beznadej, pesimizmus a pochybnos -autor ma pocit, ze nieco zameskal - tento pocit vyplyva z: 1. zo smutku za domovom, matkou, SK, 2. zosamelosti- uzavrety, tajnostkarsky clovek, pochyboval osebe, viere, laske 3. znenaplnenej lasky: pochyboval olaske, trpel na chorobu puc, lasku zobrazuje

Smart Budgeting for College Students

Smart Budgeting for College Students College: the time when we stretch our wings, learn to fly†¦and do some serious partying! All levity aside, college is an important time in any person’s life. It’s where we set the stage for the rest of our life and form habits that will serve us well (or ill) in the years to come. Many will tell you that study habits are an important skill to cultivate. They might be. Some say your interpersonal skills will take you places. Uh-uh. Kindness, love, positive outlook? Maybe. Of course you shouldnt be completely lacking in all these areas. But these things can be learned fairly easily at any time during your life. And hopefully, you’ve already been practicing these skills for the majority of your years. The Importance of a Budgeting Skill The most important habit to strengthen during your college years is BUDGETING. Though you may not feel that money is something you should be focused on – and you’re right, it’s not, you should be able to exercise at least a modicum of control over your cash on hand. That’s the important point: Control. Living within your means, saving for the future (not talking retirement – think car or trip), and not getting caught in the slippery slope of debt (credit card interest rates rank among the most insidious and evil forces in the universe†¦right behind sugar). Self-Control is the Hardest Part At its heart, budgeting isn’t a difficult thing. The really tricky part is self-control. Budgeting provides something we all want – money for the things we need when we need them – but does require that we sometimes go without the things we want. The nice thing is, if we do it right, we can eventually have both: the things we need AND the things we want. It just takes time. That’s where the self-control comes in. We have to be able to wait and save for the wants while focusing squarely on the needs. And college is a perfect time to hone the budgeting skills because many of us still have a backup (our parents) to whom we can turn. How To Do It 1) Separate needs from wants. This is definitely the hardest part of the whole process. Wants can suddenly become needs when the weekend looms large and you need to unwind. But partying is by no means more important than eating or having a place to sleep or being able to get to class. Needs are, for the most part, things that keep you alive and functioning in your environment. Food, shelter, utilities, transportation money, so you can get to class. Wants are everything else. You could still make it through college alive and with a decent GPA without that case of beer†¦it would be less fun but you could do it. 2) Money goes to the needs first. Whatever money you have coming in (thorough work or an allowance) you should use to pay for the needs first. Unless you’re really poor, you’ll have a bit of money left over after the needs are taken care of. This leftover money can be used or saved for wants. That’s pretty much budgeting in a nutshell. The practice though, can take many forms and can be as complicated or as simple as you like. It can involve multiple bank accounts and lots of back-and-forth transfers or just a number of envelopes and a pile of cash. Cash is not recommended to college students – the envelope system is great, – but it’s just too easy to cheat (plus, there’s the whole security thing). The best method is somewhere in between complicated and simple while still making use of the basic concepts of the envelope system. Budgeting Categories Basically, all money that comes in is deposited in a checking account. You can then use a budgeting app or financial tracking software (choose your favorite) to earmark (set aside within the checking account) money for the needs and wants for which you are saving. Again, that’s pretty much it. Some categories in budget may include: food (meals), rent, utilities, gas money, weekend money (this includes parties), travel (probably not other countries but maybe just taking road trips every once in a while) and snacks (some coffee and a muffin now and again). If you spend all the money in one of the â€Å"want† categories (i.e., weekend money or snacks), you resist the urge to take from one of the other categories (even if it’s a â€Å"want† category) so that you train yourself to spend within your means. Make It More Simple If it’s easier to think in terms of weekly expenses, divide your monthly expenses by four and save accordingly. Most bills are paid monthly so if you know that you need $100 a month for food, earmark $25 each week to that category. When the end of the month comes, write a check for the monthly amount and start saving again. It is really just that simple. It may take a few minutes each week – and some serious self-control the rest of the time – to get everything earmarked but it’s time well spent in the long run. The college experience never comes around again but your money habits are with you for the rest of your life (like luggage). Take the time to build a good financial routine and your college years will be productive regardless of how much time you spend partying.

Proper Way for a Democracy Essay Example | Topics and Well Written Essays - 2250 words

Proper Way for a Democracy - Essay Example d, p.1). Freedom, liberties, human right protection, fair elections etc are some of the basic elements of a democratic system. However, in many of the so-called democratic countries, human right violations are taking place continuously. Pakistan is the best examples for this. Malala, a teenage girl from Pakistan is currently struggling to save her life. Pak Taliban or Tehreek-i-Taliban Pakistan (TTP), the fundamental Muslim group shot her because of her activities to encourage teenage girls to acquire education. â€Å"Malala was attacked by Taliban gunmen on October 9 when she was on her way from school. The TTP said that they will target her again if she survives because she was a â€Å"secular-minded lady†Ã¢â‚¬ (Web Desk, 2012). Pakistan is a democratic country on papers, but in practice, none of the democratic principles observed in Pakistan. Even the elected government is only a toy government in the hands of Pak military. Pak military on the other hand gets immense supp ort from the fundamental groups and hence they will not act against the will of the fundamentalists. In Pakistan, democratic institutions such as judiciary, executive and parliament often clash each other. For example, the removal of Pak Supreme court judge by the former Pakistan president Pervez Musharaf has created lot of political problems in Pakistan. According to Tomuschat (2008), â€Å"An independent judiciary prospers only in countries where democracy, human rights and in particular a free press, set a general framework stabilizing the rule of law† (p.308). In short, the existing political system in Pakistan is incapable of protecting human rights because of the lack of cooperation between different institutions in the... This paper stresses that at present America is conducting war on terror in Pakistan, Afghanistan and Iraq with the help of UK like countries. Moreover, UK and US like democratic countries are supporting the agitations against the autocratic governments in all parts of the world. Democracy and human rights are two sides of the same coin. In other words, human right protection is one of the major objectives of any democratic government. However, the morality of interfering in other states, for the protection of human rights is often questioned, by sociologists and philosophers. The problems with the humanitarian intervention by superpower is that they interfere only in their enemy countries. They will keep silence if the culprit is their supporting country. For example, international community strongly condemned the human right violations taking place in Middle East. Israel is keeping no ethics or morality in their actions in Middle East. However, neither UK nor America seems to be int erested in blaming Israel or interfering in these matters. Humanitarian laws and international laws should be applicable to all. No country, under any circumstances shall able to escape from such laws and restrictions. This report makes a conclusion that humanitarian interventions can be justified in some cases only. Stronger powers often justify their actions in other countries in terms of humanitarian intervention. Once they entered another country, they also do the same thing or humanitarian violation. UK like democratic countries should stay away from interfering in the internal matters of other countries in the name of humanitarian intervention. Only after getting the consent from UN like global bodies, interventions should be done.