barrett - 2004 - enron and andersen - what went wrong and why similar audit failures could happen again

... reflected in the sudden emergence of a twin crisis in the banking sector and in the public finances. These in turn have fed back negatively into credit availability and rising tax rates deepening ... policy is insufficiently decisive in correcting the public finances and cleaning-up the banks, and that wage determination processes are insufficiently flexible to deliver the decli...

Ngày tải lên: 31/03/2014, 05:21

... Lithograph COPYRIGHT © 1994 BY NOLO PRESS PRINTED IN THE UNITED STATES OF AMERICA ALL RIGHTS RESERVED Fed up with the legal system? : what’s wrong and how to fix it / by Nolo Press editors. 2nd ... changes necessary to restore to all Americans their democratic right to understand their own laws and legal procedures. Fed Up With the Legal System s...

Ngày tải lên: 18/04/2014, 14:05

... context of that time and place. They did however offer a degree of tolerance without precedent or parallel WHAT WENT WRONG? 2 WHAT WENT WRONG? 40 we might call practical Westernization, through ... remedies for military fail- ures were seen and understood to be inadequate. The quest for other causes and other cures began. What Went Wrong? WHAT WENT WRONG? 30...

Ngày tải lên: 03/06/2014, 01:44

... Europe yesterday and in the Middle East today, is: “Who did this to us?” The W hat W ent W rong? Western Impact and Middle Eastern Response Bernard Lewis 2002 WHAT WENT WRONG? 8 the lesson is understood and ... the south and to the east of the realms of Islam, in search of merchandise or knowledge. The lands and peoples beyond the northwestern fron- tier of Islam...

Ngày tải lên: 11/06/2014, 01:29

... . . . 10 8 5 .1 Overfilling, 10 8 5.2 Overpressuring, 11 0 5.3 Sucking in, 11 4 5.4 Explosions, 11 7 5.5 Floating-roof tanks, 12 5 5.6 Miscellaneous incidents, 12 9 5.7 FRP tanks, 13 3 Chapter ... pressure, 309 17 .2 Clearing choked lines, 3 11 17 .3 Faulty valve positioning, 313 17 .4 Responsibilities not defined, 314 17 .5 Communication failures, 3 15 17 .6 Work...

Ngày tải lên: 11/08/2014, 18:20

... Take-Off Valve Figure 1 -2. The take-off branch was dismantled with the Demco valve (Illustrarion courtesy of the US. Department of hbor.) open. 32 What Went Wrong? 1.4.7 A Permit ... working on. He checked that the line was safe to use, and he asked the shift maintenance 22 What Went Wrong? 1.3.6 Trapped Pressure Even though equipment is isolated by slip-p...

Ngày tải lên: 11/08/2014, 18:20

... completed” [39 ]. 36 What Went Wrong? Figure 1- 13. This steel box was quite incapable of containing a leak of steam at a gauge pressure of 30 0 psi (20 bar). 60 What Went Wrong? 2.6 ... No. 1. U.S. Dept of Energy, Washington, D.C., Sept. 19 93, p. 3. 30 . Loss Prevention Bulletin, No. 100, Aug. 1991, p. 35 . 31 . P. J. Nightingale, “Major Incident F...

Ngày tải lên: 11/08/2014, 18:20

... indicators have been affect- ed by radiography being carried out on welds up to 70 m away. 74 What Went Wrong? 2.12 CONTROL OF MODIFICATIONS How can we prevent modifications from producing ... fall. 86 What Went Wrong? between them. Oxygen was also fed to the reactors, but the oxygen lines are not shown. At the time of the incident only two reactors, Nos. 1 and...

Ngày tải lên: 11/08/2014, 18:20

... ratings look alike, and the part numbers are hard to read and are usually of the forms 123 456 -2 .5 and 123 456 - 25 [8]. (h) A lifting device had a design capacity of 15 tons, but in error it ... Atlantic [5] . Inspections showed that two cooling towers contained asbestos. Sticky warning labels were fixed to them. No maintenance work was carried out 112 What Went W...

Ngày tải lên: 11/08/2014, 18:20

... the dike wall was damaged by the 142 What Went Wrong? this reason, many companies prefer not to use them. If they are partly choked, burning liquid or particles of hot carbon may be expelled ... there since the tank 150 What Went Wrong? 7.1 .6 Hoses Hoses are a frequent source of leaks. The most common reasons have been: 1. The hose was made of the wrong material....

Ngày tải lên: 11/08/2014, 18:20

... of articles on Mexico City). 17. T. A. Kletz, Loss Prevention, Vol. 13, 1980, p. 1 47. 18. Middle East Econ. Digest, Vol. 21, Apr. 15, 1 977 , and July 1, 1 977 . 19. N. J. Cupurus, -‘Cryogenic ... surmise what probably happened. The new recommendations said that refrigerated LFG tanks should be made from materials such as 9% nickel steel, which will not propagate a 178...

Ngày tải lên: 11/08/2014, 18:20

... minutes was not long enough for all the steam to condense. 196 What Went Wrong? exactly what was said and what was meant. Knowing what we know now, there can be no other course in the future ... to poor construction. In the UK in 1 984 , no one knew who made 30% of the LPG tanks in use, when, or to what standard [ 121. 2 08 What Went Wrong? Pumps can overheat...

Ngày tải lên: 11/08/2014, 18:20

... FPAJournal, No. 84, Oct. 196 9, p. 375. 8. Loss Preiventioiz Bulletin, No. 103, Feb. 199 2, p. 29. 9. C. Butcher, The Clzenzical Engineel; No. 5 49, Sept. 16, 199 3. p. 24. 10. Report ... Buttenvorth-Heinemann, Oxford, UK, 199 3. 17. S. Mannan, Process Safety Progress, Vol. 15, No. 4, Winter 199 6, p. 258. p. 110. p. 49. Heinemann, Oxford, UK, 199 4, Chapter 9...

Ngày tải lên: 11/08/2014, 18:20

... the reasons listed in Section 7.1.6, in particular because dam- aged hoses or hoses made from the wrong material were used. However, 266 What Went Wrong? fire." Such a statement should ... No. 620, Oct. 10. 1996. p. 10; and No. 621, Oct. 24. 1996. p. 7. 13. The Iiidiutrial En?ergency Jourml, Vol. 1. No. 2. Oct./Nov. 1996, p. 14. 256 What Went Wro...

Ngày tải lên: 11/08/2014, 18:20

Ngày tải lên: 06/01/2015, 19:41