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Essays 91 - 120

African American Studies: Definition

job of delving deeply into the historical and cultural foundation of racial discrimination during the slave trade by effectively i...

Accounting; Definition, Impacts on Business and Its Ability to Help Businesses Improve Results

value to managers who need to control business expenses over much shorter periods. With the different needs of very stakeholders a...

Accrual Accounting in the Public Sector

and practices does not mean the movement to accrual accounting is not favorable for a public body (Chan, 2003; 14). The issue, as ...

Accrual and Accounting and the Historical Cost Approach; Do They Lead to Increased Reliability?

is where expenses and income are matched to the period in which they occur not the period in which they are paid or received. The ...

Defining International Accounting Terms and Looking At Regime Differences

Standards Board (IASB). The board is made up of representatives from the accounting professions in many countries, and the standar...

The Bankruptcy of Enron and Auditing

between Enrons accounting statements and the fiscal reality of the institutions assets and obligations. One might view the major f...

Organizational Behavior at One Failed Company

behavior incorporates theories from a number of other fields, including psychology, anthropology, sociology, social psychology and...

White Collar Scandal

White collar fraud continues to be committed. Most people are well-aware of some of the huge corporate scandals, like Enron, the t...

Enron And Corporate Culture

Innovation and risk taking - willing to experiment, take risks, encourage innovation (Smith, 2004). 2. Attention to detail - payin...

HOW TEAM COLLABORATION AND EFFECTIVENESS COULD HAVE SAVED ENRON

this was not a positive culture for building teamwork, collaboration or conflict management skills. Clearly, Enron has pro...

ARTHUR ANDERSEN, CORPORATE ENVIRONMENT AND STRATEGIC CHANGE

quality audits and staff - the company valued the quality audits more than short-term profits (Brickley et al, 2006). During the e...

ENRON AND THE GATEKEEPERS, AN ARTICLE ANALYSIS

Coffees theory is that the legal climate for investment fraud sharply declined throughout the 1990s (allowing everyone to look the...

ETHICAL ANALYSIS -- ENRON

as was dishonesty and shady deals (Thomas, 2002). Out of fear for being shown the door because of the PRC, in other words,...

Auditor Independence and the Enron Case

five" have been working to impose US accounting convention on other developed nations of the world, Andersen has been committing l...

Mismanagement of Enron

Compounding these problems was the work of Jeffrey Skilling. His duties should have included overseeing and regulating various dep...

Economic Environment of Enron

company that essentially is a member of the walking dead, it paradoxically experienced a rise in revenues for the nine months ende...

Specific Topics Pertaining to National Standards

of standards as a vehicle for educational reform necessarily needs, first of all, to clarify how the No Child Left Behind (NCLB) a...

INTERNATIONAL ACCOUNTING STANDARDS AND GAAP

IFRS guidance pertaining to revenue recognition tends to be less extensive than that of GAAPs. Nor does the IRFS contain industry-...

Interstate School Leaders Licensure Consortium Standards

studies (Green, 2004). Because of the changes facing school administrators and leaders, many believe that preparation programs f...

Standards-Based Assessment

that it gives teachers an assessment tool that goes beyond the simplistic orientation of traditional methods of grading. For examp...

Standard and Actual Costs

Emsley (2000) states that the created information often is "discarded once managers have explained the variance to superiors" (p. ...

The Fair Labor Standards Act of 1938

of big business, especially in the past in this country, there was the issue of money and the power of money and how some companie...

Curriculum Standards Overview

link to the API reports for the state. The State Department of Education designs, develops and publishes (after approval from the...

SWOT Analysis of a Construction Site's Hazardous Working Conditions

project, with each employee being run through the rules, tested for their knowledge of the rules and demonstrating the correct and...

One Way to Stabilize the U.S. Dollar

In recent years, a number of prominent analysts and economists have suggested that the only way to stabilize the American and Worl...

International Financial Reporting Standards and US GAAP

and the US GAAP for fair value measurement and for disclosing that information. The suggestion was to have wording that was identi...

Accounting Standards and External Auditing

businesses subtract the fair value of those stock options from revenue, considering them as proper expenses, others are content to...

Accounting Board Oversight

The Sarbanes-Oxley Act of 2002 mandates that company management to assess and report the effectiveness of their internal control e...

For and Against IFRS

approach, good for business and investors, and has even been criticised in terms if the way the International Accounting Standards...

Audit Documentation Standards

& Fischbach, 2002). Another requirement is that the documentation must meet effectiveness tests (Wittington & Fischbach, 2002). Al...