earnings manipulation shenanigan no 6 shifting current income to a later period
schilit - financial shenanigans; how to detect accounting gimmicks & fraud in financial reports (2010)
Ngày tải lên :
03/11/2014, 15:41
... shenanigans into three broad groups: Earnings Manipulation Shenanigans (Part 2), Cash Flow Shenanigans (Part 3), and Key Metrics Shenanigans (Part 4) Earnings Manipulation Shenanigans (Part 2) Investors ... Earnings Manipulation Shenanigan No 5: Employing Other Techniques to Hide Expenses or Losses Chapter 8: Earnings Manipulation Shenanigan No 6: Shifting Current Income to a Later Period Chapter ... they are most likely to occur What Are Financial Shenanigans? Financial shenanigans are actions taken by management that mislead investors about a company’s financial performance or economic health...
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National Framework and recommendations for better local governance in Vietnam
Ngày tải lên :
24/10/2012, 09:05
... phương Việt nam; IV- Lời kết I- Những văn pháp luật kế hoạch chương trình quản trị đ a phương Việt nam thời gian qua - Quản trị đ a phương tốt tảng quan trọng để phát triển quốc gia cách nhanh chóng, ... quan liêu bao cấp sang kinh tế thị trường định hướng xã hội chủ ngh a I- Những văn pháp luật kế hoạch chương trình quản trị đ a phương Việt nam thời gian qua - Hiến pháp 1992 ( bổ sung, s a đổi ... gian có hạn, đủ điều kiện trao đổi với bạn nội dung mang tính khái quát, Kế hoạch chương trình quốc gia số đề xuất nhằm thực tốt quản trị đ a phương Việt nam thời gian qua muốn lắng nghe, tham...
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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
... enables the Nominated Bank to prepay Previously, only Confirming Bank can make prepayment and Nominated Bank is just allowed to incur a deferred payment undertaking Now, Nominated bank is authorized ... drawn and who indicates acceptance of the draft by dating and signing across its face, thereby incurring a legal obligation to pay the amount of the draft at maturity Paying bank The bank authorized ... there are two points: a day that “bank is regularly open” and “at the place at which an act subject to the rules is to be performed” A bank may regularly open Mondays to Saturdays but its trade...
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Business activities in Oristar Situation and recommendations.doc
Ngày tải lên :
27/10/2012, 16:40
... is an important point that an agent acts on behalf of another and take no risk for any financial problem with the activity Because an agent does not take title to the good, he won’t have to bear ... Recently, each year Vietnam has used up about 15,000 to 20, 000 MT Billet imported from Asia countries such as Malaysia, Thailand, Indonesia, China and Japan Today, Malaysia has been the top exporter ... 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 employees has increased...
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Guarantee Operations at Agribank – Current Situation and Recommendations.doc
Ngày tải lên :
27/10/2012, 16:43
... guarantee operations at Agribank need to make massive efforts to overcome disadvantages Guarantee duration: The calculation of guarantee duration is not accurate and appropriate to the contract period ... are at least participating parties They are: The Guarantor: the party issues guarantee may be the bank, credit organization or financial organization which are generally called bank guarantee bank ... Sharing ideas of guarantee operations and analyzing the theoretical base and the practical factors related to the bank guarantee operations • Broadening the knowledge of the bank guarantee activities...
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Vietnam’s exports to the eu Situation and recommendations.doc
Ngày tải lên :
27/10/2012, 16:55
... of absolute advantage as follow:” Absolute advantage is the ability of a nation to produce a good more efficiently than any other nation” In other words, a nation with an absolute advantage can ... benefits to trade, and will trade event occur? To answer these questions, let’s take a look at an extension of absolute advantage, the theory of comparative advantage 1.1.2.2 Comparative advantage An ... domestic marketplace tend to export as a means of expanding total sales when the domestic activities, certainly not all for going international must take into account many factors like: Political environment...
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FAILURES IN LOGISTICS MANAGEMENT OF VINALINK’S LOGISTICS DEPARTMENT AND RECOMMENDATIONS
Ngày tải lên :
20/04/2013, 11:13
... International Federation of Freight Forwarders-FIATA, American Moving and Storage Association-AMSA and Vietnam Chamber of Commerce and Industry-VCCI… Vinalink Ha Noi Branch Vinalink Ha Noi Branch ... reports and workshop costs analysis are important databases to assist manager to carry out this task Fleet administration: Transport manager must ensure that vehicles are legal and roadworthy ... warehouse manager should carefully select the appropriate storage system for each particular warehouse There are some main storage systems to consider: Table 3: Some main storage systems Storage...
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Tài liệu Planning for Diversity - Options and Recommendations for DoD Leaders docx
Ngày tải lên :
15/02/2014, 01:20
... describes an all-too-common situation in which organizational leaders have acquired knowledge but are unable to translate that knowledge into change for their organizations (Pfeffer and Sutton, 2000) ... There are some advantages to having a separate diversity mission The distinction raises awareness of diversity and enables organizations that may not be motivated primarily by performance to make ... common definition of diversity and agreement on approach to diversity management, a strategic plan would default to a tactical plan that may or may not a ect decisions made at the Service level In this...
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Report and Recommendations of the Cross-border Bank Resolution Group potx
Ngày tải lên :
06/03/2014, 09:20
... national borders Such an approach may require certain discrete changes to national laws and resolution frameworks to create a more complementary legal framework that facilitates financial stability ... under the applicable laws for non-banking financial entities 23 The tools and programmes for national and international crisis management of markets and financial systems are far broader than those ... be to move toward a ring fencing approach to supervision and a territorial approach to resolution in which all transactions and institutions are separately structured for capital, liquidity, assets,...
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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
... decision making • There is still substantial diversity in international and national radiological criteria and safety standards applicable to remediation of areas contaminated with radionuclides ... new approach should seek changes that are sustainable and long term, and based on a developmental approach; a lever for change in the far larger efforts made by local and national government agencies ... transfer of radiocaesium in the pathway lichen -to- reindeer meat -to- humans has been demonstrated again after the Chernobyl accident in the Arctic and sub-Arctic areas of Europe The Chernobyl accident...
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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
... Therefore, EPA regions (or more typically, authorized state environmental agencies) evaluate each situation on a case-by-case basis in order to determine if a storage area qualifies as a satellite accumulation ... requires parts to move from department to department 13 Interview with Gary Waggoner, Director of Lean Programs, Air Force Research Laboratory’s Materials and Manufacturing Directorate, as published ... Long March: Special Report on Mass Customization,” The Economist, July 14, 2001, 63 -65 Also see Mickey Howard and Andrew Graves “Painting the 3Daycar: Developing a new Approach to Automotive Coatings...
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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
... Botswana, Cote d’Ivoire, Democratic Republic of Congo, Botswana, Ethiopia, Kenya, Lesotho, Malawi, Mozambique, Namibia, South Africa, Swaziland, Tanzania, Uganda, Zambia, Zimbabwe Asia and Pacific ... (Lallemant 2004) Almost all trials have studied an oral (rather than intravenous) intrapartum prophylaxis component, with varying durations of maternal antenatal and/or infant (and sometimes maternal) ... (Malawi, Mozambique, Nigeria, Tanzania, South Africa, and Zambia), PEPFAR resources overall have not increased as substantially in 2009 or 2010 as in the program’s earliest years As these additional...
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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
... Pharmacognosy Associate Professor, Department of Pharmacognosy Dr Abdul-Hakim Al- Canada Pharmacology Associate Professor, Department of Pharmacology Majed Dr Mohammad Al- U.K Pharmaceutical Assistant ... Saudi Arabia in all health sectors of the kingdom (68 , 763 nurses) to the total population If we include the total number of male and female nurses (Saudis and expatriates) relative to the total ... community pharmacists, hospitals and clinics, education and research, and drug factories B Pharmacy Education in Malaysia: The pharmaceutical education in Malaysia depends on a minimum of four- year program...
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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
... Oscar Alberto Del Rio (Colombia), Jorge Alberto Lara Rivera (Mexico), Georgis Taylor Alexander (Saint Lucia), Simon Alexis (Trinidad), Jose Amarilla (Paraguay), Maria Araujo (Brazil), Luis Arocena ... Musayev (Azerbaijan), Cahyo Rahadian Muzhar (Indonesia), Maxwell Nkole (Zambia), Jean Fils Kleber Ntamack (Cameroon), Mirza Nurhidayat (Indonesia), Arif Havas Oegroseno (Indonesia), Patricia O’Reilly ... Kasko (Ukraine), Jumpei Kawahara (Japan), Shuhei Kojima (Japan), Yoshiyuki Komiya (Japan), Bibiana Lee (Singapore), Chua Jia Leng (Singapore), Fernanda Lima (Brazil), Raymond Lockiby (Grenada),...
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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
... Australia, and Israel totals $11 trillion (or approximately 26% of global market capitalization), and the market capitalization from those countries plus Brazil and Canada, both of which have announced ... information about the likely performance of the asset, such as its ability to extract above average net cash flows from 104 See SFAC No 5, paragraph 67 a 105 See SFAC No 5, paragraphs 68 -69 1 06 See ... 64 See SFAS No 140, Glossary 65 See Ibid., paragraphs 73-75 66 See SFAS No 65 ; SFAS No 5; SFAS No 114; and SOP 03-3 67 See SFAS No 159 27 Derivative Assets and Liabilities Derivatives, as defined...
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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
... Receive and reinsurance for all non-life insurance •Damage servey: damage, servey, calculate, allocate damage, •Damage assessment agent Carry out investment activities in the following areas •Purchase ... invitations matriculation •Staff who are selected will be trained in company about 60 days •Send to director their report after training EVALUATING SITUATION OF RECRUITMENT AT PTI THANG LONG ACHIEVEMENTS ... bonds PART I: A PRESENTATION OF THE COMPANY THE ESTABLISHMENT AND DEVELOPMENT OF THANG LONG POSTAL INSURANCE COMPANY Director Assistant director Full Name: Thang Long Postal insurance company...
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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
... in organization and management studies from the University of Texas at San Antonio Her research articles have appeared in Leadership Quarterly, Human Resource Management, and Academy of Management ... Journal Her coauthored paper on radical change won the Academy of Management Journal best paper award in 2007 She has also worked as a human resource generalist at Lehman Brothers Mathian (Mat) ... Organizational Surveys, Allen Kraut Published by Guilford Press Diagnosis for Organizational Change, Ann Howard and Associates Human Dilemmas in Work Organizations, Abraham K Korman and Associates Diversity...
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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
... international managers (or non-U.S managers) to have to travel to headquarters or a U.S.-based destination ‘‘If we want to think and act like a global organization, we should not have all our ... a global HRIS Data privacy laws have also made some HR-specific operations more challenging France, Belgium, Spain, Canada, Germany, Ireland, and Japan all have data privacy laws which are different ... Journal of Managerial Psychology His research interests are in the area of International Human Resource Management, particularly international assignments and expatriate management as well as adjustment...
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