earnings manipulation shenanigan no 1 recording revenue too soon

schilit - financial shenanigans; how to detect accounting gimmicks & fraud in financial reports (2010)

Ngày tải lên : 03/11/2014, 15:41

... 19 97 19 96 19 95 210 ,392 16 3,8 81 100,697 19 3,295 16 6,809 13 9,208 12 2,379 11 9,299 11 9,434 10 6 ,14 7 11 0,009 93,627 18 4,632 18 9,058 16 1, 315 17 8 ,17 4 16 8,369 16 8,829 18 0,598 16 2,558 14 4, 416 15 3,627 14 6,9 91 ... $10 B to $10 0 B 19 80 19 96 10 3 ,14 3 10 6 ,14 7 19 63 19 86 10 ,264 11 ,909 17 10 19 86 10 2, 813 19 55 12 ,443 31 1992 10 0,786 19 65 11 ,537 27 19 98 10 0,469 19 72 10 ,240 26 2000 10 0,789 19 96 13 ,289 Source: Fortune ... Citigroup Enron 210 ,392 19 3,295 18 4,632 18 0,598 12 9,853 11 1,826 10 0,789 16 3,8 81 166,809 18 9,058 16 2,558 11 1,630 82,005 40 ,11 2 28% 16 % (2%) 11 % 16 % 36% 15 1% merger of Citicorp and Travelers), these...

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National Framework and recommendations for better local governance in Vietnam

Ngày tải lên : 24/10/2012, 09:05

... Chương trình Tổng thể cải cách hành giai đoạn 20 01 – 2 010 , Nghị 8/CP (2004) phân cấpphân quyền Trung ương- địa phương, Nghị cải cách hành giai đoạn (2 011 – 2020) … - Mục tiêu cải cách: Xây dựng hành ... lý chất lượng quan hành nhà nước; e) Đến năm 2 015 , hoàn thành kế hoạch đầu tư trụ sở Ủy ban nhân dân cấp xã theo Quyết định số 14 41/ QĐ-TTg ngày 6 /10 /2008 Thủ tướng Chính phủ; g) Địa phương có ... diện đất nước thực từ Đại hội VI Đảng cộng sản Việt Nam năm 19 86 Và quán tiếp tục thực đến Đại hội Đảng lần thứ XI từ năm 2 010 Hiến pháp 19 92 quy định việc chuyển đổi kinh tế từ tập trung quan liêu...

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An analysis of key changes under ucp 600 compared to ucp 500 and recommendations for better ucp 600 application.doc

Ngày tải lên : 27/10/2012, 16:40

... to ICC’s authorization of the revision in November 19 89 of UCP Publication No 400 published in 19 83 International judicial decisions and technological innovations were considered origins and foundation ... authorization to honour or negotiate However, Article 12 (a) states clearly that an authorization to honour or negotiate does not impose any implication of the Nominated Bank to honour or negotiate, ... letters of credit The UCP is utilised by bankers and commercial parties in more than 17 5 countries About 11 -15 % of international trade utilises letters of credit, totalling over a trillion dollars...

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Business activities in Oristar Situation and recommendations.doc

Ngày tải lên : 27/10/2012, 16:40

... further researches Chapter I: Literature review and Metal market overview 1. 1 Background of import and export activity 1. 1 .1 Definition of international trade and import-export activity International ... Mr Pham Quoc Hung Oristar has two offices in North and South of Vietnam Head office is located at No. 2, Tran Thanh Tong, Hanoi and another branch at 51/ 60 Cao Thang, ward, HCM city The number of ... dramatically The following is the table of revenue from 2003-2006: Total revenue between 2003 and 2006 (billion VND) Year 2003 2004 2005 2006 Revenue 20.5 32.5 12 7 13 5 Source: Data issued by Oristar...

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Guarantee Operations at Agribank – Current Situation and Recommendations.doc

Ngày tải lên : 27/10/2012, 16:43

... Amount % 27 ,17 0 10 0 67,952 10 0 94,473 10 0 Bid bond B 4,899 18 .03 4,748 6.99 4,996 5.28 Performance bond B 5,396 19 .86 6,546 9.63 62,299 65.94 Payment GB 12 ,566 46.25 53,864 79.27 1, 315 1. 39 Others ... Amount % Amount % 644 4 ,11 3 71 1,82 758 2,44 15 ,673 10 0 20,532 10 0 30,945 10 0 (Source: Guarantee Activities report of the Credit Department) From this table we can see the turnover of guarantee operations ... company 15 5,850 27,967 Individual 248 1, 104 State-own company 6,762 7 ,14 0 17 ,780 Co-operative 45,083 9,359 Limited company 15 ,538 6,458 12 ,037 Year A2-K43 BBE Trần Thị Hoài Thu Foreign bank 2,282 14 ,248...

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Vietnam’s exports to the eu Situation and recommendations.doc

Ngày tải lên : 27/10/2012, 16:55

... 24.9 21. 01 1.88 18 .88 20.3 3.63 10 .03 17 .08 23.92 18 .35 1. 142 1. 313 1. 255 1. 062 1. 2 61 1.269 1. 425 1. 498 1. 615 1. 825 41. 86 13 .02 -4.62 -8 7.85 7.89 3.3 10 .83 6.82 6.03 21. 7 47.23 22.7 17 .34 11 .6 5.23 ... 2.474 21. 04 1. 062 -15 3.536 1. 412 2000 2.849 15 .16 1. 2 61 19 4 .11 0 16 1. 588 20 01 3.008 5.58 1. 269 4.277 1. 739 2002 3 .16 8 5.32 1. 425 12 4.593 1. 743 2003 3.860 21. 84 1. 498 5.358 17 2.362 - 15 - 1. 359 ... 20 01 2002 2003 2004 2005 18 .5 32.2 43.3 43.7 58.4 49.7 63.3 71. 1 80.2 88.2 12 .1 20.8 19 .2 17 .1 28.3 25 .1 479.4 511 .6 5 71. 6 754.8 10 10.3 10 15.8 22.4 19 .9 24.3 28.8 41. 9 57 .1 55 .1 53.2 62.4 90 10 8.5...

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FAILURES IN LOGISTICS MANAGEMENT OF VINALINK’S LOGISTICS DEPARTMENT AND RECOMMENDATIONS

Ngày tải lên : 20/04/2013, 11:13

... 44,499, 51 107,0 41. 50 20,078.96 12 ,749.97 49,289. 41 4 ,13 1.82 88,996.52 17 5,306 .14 Growth (2009/2008) 16 1 .17 % 12 1.94% 17 1 .19 % 38.09% 19 9.99% 16 3.77% Logistics Department contributed its revenue into ... 1, 042 ,10 0 11 /12 HN/ Khoang san HP Tien Hai Thai Binh 234 6,000,000 1, 1 01, 100 40,000 16 0,000 10 0,000 11 0,000 4,288,900 14 /12 Vina-starlines HP Hung Yen 19 5 2,500,000 915 ,200 40,000 16 0,000 10 0,000 ... 28.93 16 .24 21. 09 10 0.00 Revenue (USD) 203 ,10 1.00 211 ,14 9.48 72,459.98 17 5,306 .14 662, 016 .60 Proportio n (%) 30.68 31. 89 10 .94 26.49 10 0.00 Figure 2: Revenue contribution 2008 by departments 21. 09%...

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Tài liệu Planning for Diversity - Options and Recommendations for DoD Leaders docx

Ngày tải lên : 15/02/2014, 01:20

... 61 Bibliography 10 5 Figure and Tables Figure 1. 1 Aspects of the Strategic Plan and Key Questions Tables 1. 1 2 .1 2.2 A .1 ... Pittsburgh, PA 15 213 -2665 RAND URL: http://www.rand.org To order RAND documents or to obtain additional information, contact Distribution Services: Telephone: ( 310 ) 4 51- 7002; Fax: ( 310 ) 4 51- 6 915 ; Email: ... (Goodstein, Nolan and Pfeiﬀer, 19 93) Some have referred to this phenomenon as the “knowing-doing gap,” which describes an all -too- common situation in which organizational leaders have acquired knowledge...

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Report and Recommendations of the Cross-border Bank Resolution Group potx

Ngày tải lên : 06/03/2014, 09:20

... cited ISBN 92- 913 1- 819 -1 (print) ISBN 92- 919 7- 819 -1 (online) Contents Executive Summary I Background .6 II Lessons learned from the case studies 10 Fortis ... publications@bis.org Fax: + 41 61 280 910 0 and + 41 61 280 810 0 This publication is available on the BIS website (www.bis.org) © Bank for International Settlements 2 010 All rights reserved Brief ... from the case studies 10 Fortis 10 Dexia 11 Kaupthing .12 Lehman Brothers 14 III National Incentives and Crisis Resolution: Territorial...

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Chernobyl’s Legacy: Health, Environmental and Socio-Economic Impacts and Recommendations to the Governments of Belarus, the Russian Federation and Ukraine pdf

Ngày tải lên : 08/03/2014, 06:20

... 16 00 14 00 700 600 Bq/kg, w.w Bq/kg, w.w 800 500 400 300 200 10 0 12 00 10 00 800 600 400 200 19 85 19 86 19 87 19 88 19 89 19 90 19 91 1992 19 93 19 94 19 95 19 96 19 97 19 98 19 99 2000 19 85 19 86 19 87 19 88 19 89 ... year 2000 Bq/l Private farms 15 00 Collective farms TPL 10 00 500 19 87 19 88 19 89 19 90 19 91 1992 19 93 19 94 19 95 19 96 19 97 19 98 19 99 2000 Year FIG Reduction with time of 13 7Cs activity concentration ... 19 85 19 86 19 87 19 88 19 89 19 90 19 91 1992 19 93 19 94 19 95 19 96 19 97 19 98 19 99 2000 FIG Averaged 13 7Cs activity concentrations in non-predatory (Bream, left histogram) and 26 13 7Cs for decades to come...

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Lean Manufacturing and the Environment: Research on Advanced Manufacturing Systems and the Environment and Recommendations for Leveraging Better Environmental Performance doc

Ngày tải lên : 15/03/2014, 19:20

... Force Manufacturing Technology Program,” Manufacturing News (January 15 , 2002) 14 The Economist, July 14 , 20 01, 65 Lean Manufacturing and the Environment October 2003 | Page 16 Lean methods, on ... (Washington D.C.: ELI, May 19 99) 11 Florida, R “Lean and Green: The Move to Environmentally Conscious Manufacturing.” California Management Review 39, no. 1 (19 96) 80 -10 5 Hawken, Paul, Amory Lovins, ... Attraction: Knowledge Capital Transformation Processes: Too Long Too Complex Too Sloppy Too Risky Energy Inefficiency Key: Low Lean Manufacturing Attentiveness High Lean Manufacturing Attentiveness Non-Product...

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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

Ngày tải lên : 16/03/2014, 05:20

... transmission in eight African countries AIDS 2004 ;18 :16 611 6 71 UNAIDS/WHO 2009 AIDS Epidemic Update http://data.unaids.org/pub/Report/2009/JC1700_Epi_Update_2009_en.pdf (accessed December 28, ... United Kingdom, United States • 11 .8% in NVP arm vs 20.0% in AZT arm at to weeks (42% efficacy); 15 .7% in NVP arm vs 25.8% in AZT arm at 18 months ( 41% efficacy) No AP ARV; oral IP: SD NVP vs AZT ... efficacy); 21. 5% vs 30.6% at 15 months (30% efficacy) • Connor, 19 94 22.5% in AZT arm vs 30.2% in placebo arm in pooled analysis at 24 months (26% efficacy) • 16 .5% in AZT arm vs 26 .1% in placebo arm at...

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The Field of Solar Physics: Review and Recommendations for Ground-Based Solar Research ppt

Ngày tải lên : 22/03/2014, 09:20

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Trends of Health Education in the Developed Countries and Recommendations for Health Education in the Kingdom Of Saudi Arabia potx

Ngày tải lên : 22/03/2014, 14:20

... to 10 000 which is low compared to the standard of developed countries of 4 -15 dentists per 10 000 and falls in the low range of developing countries of 0.7 to 7.4 dentists to 10 000 people (11 ,12 , ... of Planning in 14 25H (2004 G) reached 22,673,538 where Saudi citizens accounted for 16 ,529,302 and expatriates 6 ,14 4,236 people Therefore, the projected population in 14 40 /14 41H is estimated ... that the population of the Kingdom of Saudi Arabia will jump by 56.6% during the period 14 20 /14 21 H – 14 40 /14 41 H In addition, the projections revealed that population of Saudi citizens will increase...

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barriers to asset recovery an analysis of the key barriers and recommendations for action

Ngày tải lên : 26/03/2014, 14:08

... Spain Switzerland United Kingdom United States 11 3 11 3 11 7 12 2 12 6 12 9 13 5 14 1 14 6 15 1 15 6 16 1 16 5 17 0 17 5 Glossary 18 1 vi I Contents Acknowledgments This study is the result of special collaborative ... 978-0-8 213 -8660-6 — ISBN 978-0-8 213 -86 61- 3 (electronic) Forfeiture—Criminal provisions Searches and seizures I Gray, Larissa II Power, Ric III Title K 510 7.S74 2 011 345’.0773—dc22 2 011 010 618 Contents ... World Bank, 18 18 H Street NW, Washington, DC 20433, USA; fax: 202-522-2422; e-mail: pubrights@worldbank.org ISBN: 978-0-8 213 -8660-6 eISBN: 978-0-8 213 -86 61- 3 DOI: 10 .15 96/978-0-8 213 -8660-6 Cover...

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Report and Recommendations Pursuant to Section 133 of the Emergency Economic Stabilization Act of 2008: Study on Mark-To-Market Accounting doc

Ngày tải lên : 29/03/2014, 20:20

... Certain Financial Instruments 12 FASB Project on Recoveries of Other-than-Temporary Impairments (Reversals) B 17 3 17 5 17 7 19 1 19 2 19 2 19 2 19 2 19 3 19 3 19 3 19 4 19 4 19 5 19 5 19 5 19 6 Current Projects Conceptual ... Loan 10 9 10 9 11 1 11 3 D Interaction Between Regulatory Capital and U.S GAAP 11 4 E Analysis of Causes of Declines in Failed Bank Capital Aggregate Failed Banks < $1 Billion of Total Assets 11 7 11 8 ... Principles Board (“APB”) Opinion No 18 , The Equity Method of Accounting for Investments in Common Stock 60 See SFAS No 15 9 61 See SFAS No 11 5 62 See FSP FAS No 11 5 -1 / 12 4 -1, The Meaning of Other-Than-Temporary...

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Work placement report: Recruitment in Thang Long postal insurance company and recommendations to improve the quality of recruitment

Ngày tải lên : 28/05/2014, 10:14

... resources • Revenue is not really high • Most of the original staff hired is not learn specialized insurance in university Big population: 90 Million Standard of living Average GDP = 19 60$ Supportive ... PTIT  Address: Hoa Dang building, No 29 Nguyen Trai, Trung Van Street, Tu Liem District, Ha Noi City Dep Account s Dep Adminis tration, Human resourc e Dep nonmarine Assistant director Dep marine ... Stock Insurance Corporation Head office: 8th floor, No 4A Lang Ha, Ba Dinh District, Ha Noi City Phone: (84-4) 37724466 Fax: (84-4) 37724460/377244 61 Website: www.pti.com.vn The original insurance...

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Practical Applications and Recommendations for HR and OD Professionals in the Global Workplace_1 docx

Ngày tải lên : 20/06/2014, 20:20

... addressed to the Permissions Department, John Wiley & Sons, Inc., 11 1 River Street, Hoboken, NJ 07030, 2 01- 748-6 011 , fax 2 01- 748-6008, or online at www.wiley.com/go/permissions Readers should ... Allen, Kristen M Shockley, and Andrew Biga The Editor Subject Index Name Index 14 3 17 5 2 01 203 2 31 256 3 01 333 377 403 405 419 Foreword This latest volume in the Professional Practice Series deals ... Recruitment in a Global Workplace Mukta Kulkarni and Mathian Osicki xi xv xxiii xxxv 22 46 83 11 1 11 3 ix x Contents Global Selection: Selection in International Contexts Tim Carey, David Herst,...

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Practical Applications and Recommendations for HR and OD Professionals in the Global Workplace_2 pptx

Ngày tải lên : 20/06/2014, 20:20

... corporate values of three countries Organizational Studies, 24(7), 11 15 11 51 Navigating the Complexities of a Global Organization 21 Sirkin, H L., Hemerling, J W., & Bhattacharya, A K (2008) Globality: ... policymakers are now looking at work-time 14 Going Global regulations of global organizations and creating policies to ensure balance Vacations The culture of vacations is a related phenomenon Outside ... interconnectedness that 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...

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