key metrics shenanigan no 1 showcasing misleading metrics that overstate performance

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

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

... 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 ... 93 13 7 15 9 17 5 19 7 213 227 2 41 vi PART FOUR: Key Metrics Shenanigans Chapter  14 :  Key Metrics Shenanigan No 1: Showcasing Misleading Metrics That Overstate Performance Chapter  15 :  Key Metrics...

Ngày tải lên: 03/11/2014, 15:41

333 798 2
National Framework and recommendations for better local governance in Vietnam

National Framework and recommendations for better local governance in Vietnam

... 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...

Ngày tải lên: 24/10/2012, 09:05

17 587 1
An analysis of key changes under ucp 600 compared to ucp 500 and recommendations for better ucp 600 application.doc

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

... 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, unless that ... 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 ... 2.2.6 Changes in refusal notice There are two points in UCP 600 that should be pay attention to regarding the refusal notice UCP 600 states that refusal notice must state that the bank is refusing...

Ngày tải lên: 27/10/2012, 16:40

89 966 2
Business activities in Oristar Situation and recommendations.doc

Business activities in Oristar Situation and recommendations.doc

... 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 ... applied to cargo transportation among countries and it seems that there is no where in the world that could not be reached by transporter That is really a big support to boosting international trade ... will be discussed in following chapters 10 Chapter II Oristar’s overall performance and its Business activity on Aluminium Billet 2 .1 Company profile 2 .1. 1 Foundation and organization Oriental...

Ngày tải lên: 27/10/2012, 16:40

35 680 3
Guarantee Operations at Agribank – Current Situation and Recommendations.doc

Guarantee Operations at Agribank – Current Situation and Recommendations.doc

... 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...

Ngày tải lên: 27/10/2012, 16:43

63 1,1K 6
Vietnam’s exports to the eu Situation and recommendations.doc

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

... 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...

Ngày tải lên: 27/10/2012, 16:55

35 805 3
FAILURES IN LOGISTICS MANAGEMENT OF VINALINK’S LOGISTICS DEPARTMENT AND RECOMMENDATIONS

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

... 10 ,455.86 28,7 91. 84 10 ,846. 21 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 ... Logistics Total 17 1,206.44 14 6,769.66 82,4 31. 16 10 7,0 41. 50 507,448.76 2009 Proportio n (%) 33.74 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 ... 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...

Ngày tải lên: 20/04/2013, 11:13

38 582 5
Tài liệu Planning for Diversity - Options and Recommendations for DoD Leaders docx

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

... 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 ... at James_Hosek@rand.org; by phone at 310 -393-0 411 , extension 718 3; or by mail at the RAND Corporation, 17 76 Main Street, Santa Monica, California 90407- 213 8 More information about RAND is available ... RAND Corporation 17 76 Main Street, P.O Box 213 8, Santa Monica, CA 90407- 213 8 12 00 South Hayes Street, Arlington, VA 22202-5050 4570 Fifth Avenue, Suite 600, Pittsburgh, PA 15 213 -2665 RAND URL:...

Ngày tải lên: 15/02/2014, 01:20

132 388 0
Report and Recommendations of the Cross-border Bank Resolution Group potx

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

... 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 ... condition that the decree is enforceable, that Swiss creditors are treated equitably with non-Swiss creditors, that recognition does not result in violation of Swiss ordre public, and that there...

Ngày tải lên: 06/03/2014, 09:20

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

... 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...

Ngày tải lên: 08/03/2014, 06:20

55 595 0
Lean Manufacturing and the Environment: Research on Advanced Manufacturing Systems and the Environment and Recommendations for Leveraging Better Environmental Performance doc

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

... 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, ... Manufacturers (Portland, Oregon: Productivity Press, 19 98) 12 1 -15 9 Lean Manufacturing and the Environment October 2003 | Page 18 There are a number of ways that lean production, when compared to conventional...

Ngày tải lên: 15/03/2014, 19:20

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

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

... 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 ... time periods – orally from 14 weeks gestation, intravenously during labor, and to the infant for weeks (Connor 19 94) Following the results of the PACTG 076 trial in 19 94, initial trials in resource-limited...

Ngày tải lên: 16/03/2014, 05:20

151 483 0
Trends of Health Education in the Developed Countries and Recommendations for Health Education in the Kingdom Of Saudi Arabia potx

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

... future estimates states 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 ... 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...

Ngày tải lên: 22/03/2014, 14:20

83 555 0
barriers to asset recovery an analysis of the key barriers and recommendations for action

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

... 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 ... and UNTOC Barrier 10 : No Quick Freeze or Restraint Mechanisms Barrier 11 : Unbalanced Notice Requirements that Allow Dissipation of Assets Barrier 12 : Banking Secrecy Laws Barrier 13 : Arduous Procedural...

Ngày tải lên: 26/03/2014, 14:08

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

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

... 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...

Ngày tải lên: 29/03/2014, 20:20

259 309 0
Work placement report: Recruitment in Thang Long postal insurance company and recommendations to improve the quality of recruitment

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

... or not ? Recommend ation solutions Everyone agreed solution In months internship •I have had some tasks… On 03/28/2 014 •Ask Ha Duyen Hung who has just completed interview In the afternoon of that ... 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 ... 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...

Ngày tải lên: 28/05/2014, 10:14

18 730 0
Practical Applications and Recommendations for HR and OD Professionals in the Global Workplace_1 docx

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

... 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 be aware that Internet Web sites offered ... 83 11 1 11 3 ix x Contents Global Selection: Selection in International Contexts Tim Carey, David Herst, and Wynne Chan On-Boarding in a Global Workplace Mary Plunkett Part Three: Maximizing Performance ... 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...

Ngày tải lên: 20/06/2014, 20:20

31 483 0
Practical Applications and Recommendations for HR and OD Professionals in the Global Workplace_2 pptx

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

... 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 ... 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: ... was determined that 12 languages covered 80% of the organization These 12 languages became the standards used for major communication This ignored the other 30 potential languages that were identified...

Ngày tải lên: 20/06/2014, 20:20

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