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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