earnings manipulation shenanigan no 3 boosting income using one time or unsustainable activities
schilit - financial shenanigans; how to detect accounting gimmicks & fraud in financial reports (2010)
... Shenanigan No 1: Recording Revenue Too Soon EM Shenanigan No 2: Recording Bogus Revenue EM Shenanigan No 3: Boosting Income Using One- Time or Unsustainable Activities EM Shenanigan No 4: Shifting ... Bogus Revenue Chapter 5: Earnings Manipulation Shenanigan No 3: Boosting Income Using One- Time or Unsustainable Activities Chapter 6: Earnings Manipulation Shenanigan No 4: Shifting Current ... Rays 23 PART TWO: Earnings Manipulation Shenanigans 43 Chapter 3: Earnings Manipulation Shenanigan No 1: Recording Revenue Too Soon Chapter 4: Earnings Manipulation Shenanigan No 2: Recording...
- 333
- 798
- 2
National Framework and recommendations for better local governance in Vietnam
... Tổ chức thương mại giới WTO (2007) sở trị quan trọng nghiên cứu, thực dự án phát triển - Năm 20 03 gồm Luật: Luật Tổ chức Hội đồng nhân dân Uỷ ban nhân dân, Luật Đất đai, Luật Đầu tư, Luật doanh ... lý từ cấp vụ tương đương (ở trung ương), phó giám đốc sở tương đương (ở địa phương) trở xuống; 13 III – Những đề xuất, kiến nghị nhằm thực tốt quản trị địa phương Việt nam Xây dựng nâng cao chất...
- 17
- 587
- 1
An analysis of key changes under ucp 600 compared to ucp 500 and recommendations for better ucp 600 application.doc
... forty -one members from more than 25 countries were formed to develop proposed revisions for the ICC national committees worldwide In fact, it cannot be denied that no draft will satisfy everyone, ... “this credit is not restricted to any bank for payment” or such similar words and not indicate any particular bank who is authorized to pay, negotiate or accept are unrestricted or open credit ... Accordingly, instead of speaking of paying at sight or at maturity or incurring a deferred payment or negotiation, now under UCP 600 we would only speak of honour or negotiation The term “Honour’...
- 89
- 965
- 2
Business activities in Oristar Situation and recommendations.doc
... II Oristar’s overall performance and its Business activity on Aluminium Billet 2.1 Company profile 2.1.1 Foundation and organization Oriental star Import-Export Co., Ltd (shortened form as Oristar.Co ... key information about Oristar, its organization, market share and major business activities In the following part, we will go in more detail Oristar’s business performance through 20 03 to 2006 ... the director can not always make right decision all the times The monopoly might lead to bad results if the director makes wrong decisions or he can not give a decision in time A director has to...
- 35
- 680
- 3
Guarantee Operations at Agribank – Current Situation and Recommendations.doc
... Co-operative 45,0 83 9 ,35 9 Limited company 15, 538 6,458 12, 037 Year A2-K 43 BBE Trần Thị Hoài Thu Foreign bank 2,282 14,248 Foreign company 3, 1 73 11,978 (Source: Guarantee Activities report of the Credit ... 67,952 100 94,4 73 100 Bid bond B 4,899 18. 03 4,748 6.99 4,996 5.28 Performance bond B 5 ,39 6 19.86 6,546 9. 63 62,299 65.94 Payment GB 12,566 46.25 53, 864 79.27 1 ,31 5 1 .39 Others GB 4 ,30 9 15.86 2,794 ... Guarantee for capital loan - Guarantee for domestic loan - Guarantee for foreign loan Guarantee for payment Guarantee for bidding Guarantee for performance bond Guarantee for product...
- 63
- 1,048
- 5
Vietnam’s exports to the eu Situation and recommendations.doc
... 9.4 5.6 11.4 8.4 34 .9 23. 7 28.9 29.7 38 .1 59.5 88.9 Germany 218.0 228.0 411.4 552.5 654 .3 730 .3 721.8 729 854.7 1064.7 1086.7 Belgium 34 .7 61 .3 124.9 212 .3 306.7 31 1.9 34 1.2 33 7.7 39 1.4 515.7 544.2 ... 147.4 266.8 30 4.1 34 2.9 39 1.0 36 4.5 404 .3 4 93 581.9 659.7 France 169.1 145.0 238 .1 297 .3 354.9 38 0.1 467.5 437 .9 496.1 555.1 652.7 Luxembourg 0 .3 0.6 1.5 2.1 3. 3 4.2 5.8 6.6 7.5 8 .3 9.5 Based ... 14.48 15.029 16.706 20.149 26.49 32 .441 664 848 1.607 2.079 2.515 2.845 3. 002 3. 162 3. 852 4.968 5.519 24.9 21.01 1.88 18.88 20 .3 3. 63 10. 03 17.08 23. 92 18 .35 1.142 1 .31 3 1.255 1.062 1.261 1.269 1.425...
- 35
- 805
- 3
FAILURES IN LOGISTICS MANAGEMENT OF VINALINK’S LOGISTICS DEPARTMENT AND RECOMMENDATIONS
... crating, import export consulting, certificate of origin, insurance, fumigation, culture checking, authorized import and export formalities, local inland transit and on forwarding from main ports to ... 107,041.50 507,448.76 2009 Proportio n (%) 33 .74 28. 93 16.24 21.09 100.00 Revenue (USD) 2 03, 101.00 211,149.48 72,459.98 175 ,30 6.14 662,016.60 Proportio n (%) 30 .68 31 .89 10.94 26.49 100.00 Figure ... wearing uniform at work In stead, most of operators go to work in casual clothes despite of the proneness to injuries of their daily work It is dangerous for warehouse workers and costly for Vinalink...
- 38
- 582
- 5
Tài liệu Planning for Diversity - Options and Recommendations for DoD Leaders docx
... States— Armed Forces—Minorities Affirmative action programs—United States I Cho, Michelle II Curry, Kimberly III Title UB3 23. L56 2008 35 5.6'10809 73 dc22 2008021 134 The RAND Corporation is a nonprofit ... email iii iv Planning for Diversity: Options and Recommendations for DoD Leaders at James_Hosek@rand.org; by phone at 31 0 -39 3-0411, extension 71 83; or by mail at the RAND Corporation, 1776 Main Street, ... among major corporations reported that, in a majority of major corporations known for their effective diversity practices, the chief executive officers (CEOs) were directly responsible for starting...
- 132
- 387
- 0
Report and Recommendations of the Cross-border Bank Resolution Group potx
... exchange information across different authorities such as between the home supervisor and a foreign central bank or among different sectoral supervisors Some supervisory authorities not have a ... supervisor to a host supervisor of information obtained from another host, or the transmission of information obtained from, or prepared jointly with, another domestic authority 102 Supervisors have ... created by complex corporate structures, information technology systems that may not provide timely or complete information, and the identification and retention of critical staff Efforts to further...
- 50
- 455
- 0
Chernobyl’s Legacy: Health, Environmental and Socio-Economic Impacts and Recommendations to the Governments of Belarus, the Russian Federation and Ukraine pdf
... Chernobyl Accident 10 Forum Expert Group Report: Health Consequences 11 Forum Expert Group Report: Environmental Consequences 21 The Socio-Economic Impact of the Chernobyl Nuclear Accident 32 ... and countermeasures Therefore, the majority of the ‘contaminated’ territories are now safe for settlement and economic activity However, in the Chernobyl Exclusion Zone and in certain limited ... health hazards or socio-economic deprivation What were the main consequences of Chernobyl for the local economy? The affected territories are mostly rural The main source of income before the accident...
- 55
- 594
- 0
Lean Manufacturing and the Environment: Research on Advanced Manufacturing Systems and the Environment and Recommendations for Leveraging Better Environmental Performance doc
... inventory, or “work in process” (WIP), often remain on the factory floor for lengthy periods of time, increasing the probability of product deterioration or damage Defects typically are not discovered ... that are unnecessary or straining, carrying work in process (WIP) long distances, transport • More energy use for transport • Emissions from transport • More space required for WIP movement, increasing ... waste minimization opportunities More packaging to store work-in-process Waste from deterioration or damage to stored WIP More materials needed to replace damaged WIP More energy used to heat,...
- 68
- 439
- 0
Prevention of Mother-to-Child Transmission of HIV: Expert Panel Report and Recommendations to the U.S. Congress and U.S. Global AIDS Coordinator pot
... expand coordination with international/multilateral organizations within the framework of the “three ones” (one national HIV/AIDS action framework, one national HIV/AIDS coordinating authority, one ... weeks for AP/IP/PP AZT + 3TC, 8.9% for IP/PP AZT + 3TC, 14.2% for IP-only AZT + 3TC and 15 .3% for placebo (efficacy PACTG 076 United States, France Formula feeding Shaffer, 1999 CDC short-course ... placebo Short (from 36 weeks); oral IP Short (1 week), mother only • 18.0% in AZT arm, 27.5% in placebo arm at months (38 % efficacy); 21.5% vs 30 .6% at 15 months (30 % efficacy) • Connor, 1994...
- 151
- 483
- 0
Trends of Health Education in the Developed Countries and Recommendations for Health Education in the Kingdom Of Saudi Arabia potx
... annual report for the Ministry of Health 1423H) revealed that the ratio of nurses to population is nurse per 31 8 population 232 (for a total population of 21,455,000 in 1423H), and nurse per 33 0 population ... reached 22,6 73, 538 where Saudi citizens accounted for 16,529 ,30 2 and expatriates 6,144, 236 people Therefore, the projected population in 1440/1441H is estimated to be 35 .506 million (31 ,414,698 ... reports (United Kingdom) • Australian Medical Council Reports • European Medical Associations Reports • World Federation of Medical Education Reports • Network towards Unity For Heath reports...
- 83
- 555
- 0
barriers to asset recovery an analysis of the key barriers and recommendations for action
... DC: IMF Legal Department, 2009) 33 FATF, Report on Money Laundering Typologies 20 03 2004, p 24–26 http://www.fatfgafi.org/ dataoecd/19/11/ 33 62 437 9.PDF 34 Theodore S Greenberg, Larissa Gray, Delphine ... its work and will normally grant permission to reproduce portions of the work promptly For permission to photocopy or reprint any part of this work, please send a request with complete information ... Publisher, The World Bank, 1818 H Street NW, Washington, DC 20 433 , USA; fax: 202-522-2422; e-mail: pubrights@worldbank.org ISBN: 978-0-82 13- 8660-6 eISBN: 978-0-82 13- 8661 -3 DOI: 10.1596/978-0-82 13- 8660-6...
- 200
- 927
- 0
Report and Recommendations Pursuant to Section 133 of the Emergency Economic Stabilization Act of 2008: Study on Mark-To-Market Accounting doc
... sheet using the original amount paid or received, with or without adjustments in subsequent periods for depreciation, amortization, or impairment Accordingly, one historical cost measure is not ... (1992), at 3- 35 92 Joel Seligman, The Transformation of Wall Street: A History of the Securities and Exchange Commission and Modern Corporate Finance, 108 (3rd ed 20 03) 34 endorsed historic cost ... result in more volatility being reported in income has often prompted controversy 31 See SFAS No 157, Reasons for Issuing this Statement 32 See, e.g., SFAS No 65, Accounting for Certain Mortgage...
- 259
- 309
- 0
Work placement report: Recruitment in Thang Long postal insurance company and recommendations to improve the quality of recruitment
... INSURANCE CORPORATION Full Name: Pos and Telecommunication Joint Stock Insurance Corporation Head office: 8th floor, No 4A Lang Ha, Ba Dinh District, Ha Noi City Phone: (84-4) 37 724466 Fax: (84-4) 37 724460 /37 724461 ... recent years • Supporting for managing and using human resource • Creates equal opportunities for all applicants and employees • Quite scientific and detailed • More and more improving • Raise ... UNSATISFACTORY RECORDS MY MISSIONS Collecting online applications by email for business department TAKE PART IN THE RECRUITMENT ACTIVITIES Marking CV of applications Remove unsatisfactory records...
- 18
- 730
- 0
Practical Applications and Recommendations for HR and OD Professionals in the Global Workplace_1 docx
... Hippler Work and Family in a Global Context Tammy D Allen, Kristen M Shockley, and Andrew Biga The Editor Subject Index Name Index 1 43 175 201 2 03 231 256 30 1 33 3 37 7 4 03 405 419 Foreword This ... other important factors The reality is that neither approach to structure or strategy nor ‘‘people’’ strategy is necessarily better What works for one organization may not work for another Neither ... London, Editor Getting Action from Organizational Surveys, Allen Kraut Published by Guilford Press Diagnosis for Organizational Change, Ann Howard and Associates Human Dilemmas in Work Organizations,...
- 31
- 483
- 0
Practical Applications and Recommendations for HR and OD Professionals in the Global Workplace_2 pptx
... behaviors and expectations take time and effort to learn This becomes exponentially more complicated when one considers issues of culture, language, and so on, not to mention the time and effort ... international knowledge transfer Management International Review, 48 (3) , 33 9 36 0 CHAPTER Culture: Values, Beliefs, Perceptions, Norms, and Behaviors Vesselin Blagoev Globalization seems pervasive So, one ... did not exist previously, or at least not to the extent that it does now Organizations today are affected by nearly everything that transpires around the world, not just the local markets or communities...
- 31
- 611
- 0
Tìm thêm: xác định các mục tiêu của chương trình xác định các nguyên tắc biên soạn khảo sát chương trình đào tạo gắn với các giáo trình cụ thể tiến hành xây dựng chương trình đào tạo dành cho đối tượng không chuyên ngữ tại việt nam điều tra đối với đối tượng giảng viên và đối tượng quản lí điều tra với đối tượng sinh viên học tiếng nhật không chuyên ngữ1 khảo sát thực tế giảng dạy tiếng nhật không chuyên ngữ tại việt nam khảo sát các chương trình đào tạo theo những bộ giáo trình tiêu biểu nội dung cụ thể cho từng kĩ năng ở từng cấp độ xác định mức độ đáp ứng về văn hoá và chuyên môn trong ct mở máy động cơ rôto dây quấn hệ số công suất cosp fi p2 đặc tuyến hiệu suất h fi p2 đặc tuyến tốc độ rôto n fi p2 đặc tuyến dòng điện stato i1 fi p2 động cơ điện không đồng bộ một pha sự cần thiết phải đầu tư xây dựng nhà máy thông tin liên lạc và các dịch vụ phần 3 giới thiệu nguyên liệu chỉ tiêu chất lượng theo chất lượng phẩm chất sản phẩm khô từ gạo của bộ y tế năm 2008