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Overview of Special Purpose Entities

while the media is referring to what Enron officers did as "off-balance-sheet" partnerships -- "those hundreds of Enron entities t...

Special Purpose Entities and Accounting at Enron

This approach was legal and acceptable under FASB rules at the time. The Enron-specific problem arose when Enron did not consolid...

Appropariate Guidance and Standards for the Consolidation of Special Purpose Entities and FASB

does believe that: "most SPEs serve valid business purposes, such as isolating assets or activities to protect the interests of c...

SPE Accounting and Interpretation

that other entity and realizes the accounting principle shift as discussed by Schmutte and Duncan (2005). The scope of variable i...

SPEs Altering Interpretation

SPE that is not subject to control through voting ownership interests and would require each enterprise involved with such an SPE ...

Special Needs' Child Journal Observation Overview

down, squishing them to form a fish face. All the children were participating except for Jack, who was staring at the ceiling, mo...

Statement of Purpose for Graduate Studies

after completing my education. Over the course of the last decade, the focus in colleges, universities and even human reso...

Incentive and Retention for Special Education Teachers

a few non-conference meals. Table 1. Conference Attendance Cost per Teacher Item Component Cost Total Cost Conference registrati...

Questions Concerning Government Accounting

following the financial year end. 5. If we look at property taxes these are levied on a yearly basis and as such may be seen as ea...

Personal Educational Philosophy

It exists as one of the most effective representations of the progression from ignorance to knowledge and knowledge to wisdom. Th...

WIC Program in Kentucky

after the assessment is completed, the action plan will be written to address these needs (IDPH, 2011). The assessment should exam...

Special Education/Literature Review

Itards efforts to help the child are widely acknowledged as constituting the beginnings of the history of special education (Smith...

Special Education Overview

the Individuals with Disabilities Act (IDEA) in 1990. This legislation mandates that all children with disabilities receive a "fre...

Chen Entity Relationship Notation Conceptual Database Model

a file and receiving it, if the cline t has been dormant. A dormant client is classified as client for whom no work has been condu...

Issues in Accounting and Mandatory Redeemable Preferred Stocks

In eleven pages this paper considers whether or not entity should be considered as equity or debt in an examination of the issues ...

Children with Special Needs and Education

In three pages this paper discusses special needs children and includes the personal philosophy of the writer regarding educationa...

Children with Special Needs

broad social perspective and also with regard to the many different kinds of requirements which disabled or special-needs children...

Annotated Bibliography on Special Interest Tourism

This book is a comprehensive look at different types of special interest tourism (SIT). A goof introduction gives a strong overvie...

Special Education Views and Theories

these children may have to become involved on a civic level to request, require and demand accessibility to all areas of a school ...

Corporate Governance

not the least of which includes employees, customers, suppliers, distributors, stockholders, interest groups, legal and regulatory...

Entrepreneurial Decision - Business Entity

the owner (Chiappinelli, 2006). The business only exists until the owner withdraws from the business or dies. The second p...

Management Development In The UK

simply told people what to do (McNamara, 2009), it was very authoritarian. Between the 1950s and 1980s, there were significant c...

Models, Miniatures, and the Battle for Hoth in The Empire Strikes Back

Many of his early Star Wars films feature several shots of models and miniatures that convey realism as impressively and in less t...

Capra's "The Hidden Connections"

of sustainability reflects the focal point of Capras (2002) perspective. The extent to which this seemingly beneficial concept fo...

Overview of Sin

to God, as those who have been brought from death to life; and offer the parts of your body to him as instruments of righteousness...

School MIS Study Outline

How effectively the system is being used. 6. Make recommendations for improvements to the system, where appropriate. 7. Identify, ...

Purposes and Applications of Management Support Systems

of management as well as different environments. The first is the Management Information System (MIS) (Anonymous, 2002). The main...

Fast Food, Dietary Additives, and Other Food Concerns

Our conception of the ideal diet is shaped by a number of factors. As Pollan observes, many of these factors are political and sh...

Legalization of Marijuana for Medicinal Purposes

it can lead to lung problems, and that legalizing it for medicinal purposes will only encourage the youth of the nation to obtain ...

John Morton Blum's V Was for Victory Reviewed

the culture of the times. One way in which government and politics became involved in directing cultural mores was through ...