Arthur Andersen was one of the ’Big 5 ’ accounting firms‚ the others being PricewaterhouseCoopers (PWC)‚ Deloitte Touche‚ Ernst and Young‚ and KPMG. Throughout the 1980 ’s and 1990 ’s‚ these five companies provided auditing and tax services to most of the west ’s major companies. However‚ in 2002 Arthur Andersen ’s licences to practice as Certified Public Accountants (CPA ’s) in the US were voluntarily surrendered by the company in the wake of criminal charges relating to the Enron scandal. Although
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06) Bruce‚ R. (2010‚ March 18). Spotlight on brazil’s plans to adopt ifrss. Retrieved from http://www.ifrs.org/news/features/Pages/spotlight-on-brazil’s-plans-to-adopt-ifrss.aspx (2010). Ifrs: Changes in the brazil statutory reporting environment . Deloitte‚ Retrieved from http://www.iasplus.com/en/binary/americas/1005brazilifrs.pdf
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Lesson Learn From Enron and Arthur Anderson The story of Enron and Arthur Anderson is a tale of great dishonest within the American Global financial system. Arthur Anderson L.L. P once one the highest paid accounting firms in the U.S now in shamble after a U.S. lawsuit. Enron once named “America’s Most Innovative Company” by Fortunes magazine. Two or the countries best companies‚ now the country most well know financial debacle The lesson that was learned in Arthur Anderson and Enron financial
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Table of Contents 1. Introduction • Background – History and Overview of Industry • History and Overview of Canadian Pacific Railway • History and Overview of Canadian National Railway 2. GAAP methods validation 3. Financial Analysis • Canadian Pacific Railway • Canadian National Railway 4. Comparison of Canadian Pacific Railway and Canadian National Railway through Ratio Analysis • Gross margin • Net income margin‚ • Return on assets • Return on equity • P/E Ratio 5.
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SURVEY ON THE STATE OF COMPLIANCE WITH THE CODE OF CORPORATE GOVERNANCE IN MAURITIUS REPORT October 2009 1. EXECUTIVE SUMMARY Executive Summary [1/14] In view of improving the overall governance in Mauritius‚ the NCCG has as its main aim to identify the key weaknesses and discrepancies in the governance of companies in Mauritius. In this regard‚ BDO De Chazal Du Mée and DCDM Marketing Research have been commissioned to conduct a survey on the state of compliance with the Code of Corporate
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EVOLUTION OF APPRAISAL TO INDIVIDUALIZED PERFORMANCE MANAGEMENT TOWARDS THE HUMAN RESOURCE PLANNING PROCESS TABLE OF CONTENTS Abstract 2 1.0 Introduction 2.0 Body 2.1 A critique of the appraisal system 3 2.2 An evaluation of the process that enabled the performance system to develop 4 2.3 An evaluation of the issues of how the workforce could be included in this process 7 3.0 Conclusions 10 4.0 References 16
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Born and raised in Cali‚ Colombia South America‚ and moved to the United States when I was 15. The cultural changes haven’t affected my customs since my family is always working to maintain our traditions alive. After moving I had to face a lot of obstacles in order to pursuit my education. The biggest obstacle that I have overcome was the language barrier. When I came 3 years ago‚ Spanish was my first language and adapting to a new culture and language were the biggest obstacles. I learned that
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n a t a m r n d u n e ia H D m a 7 s e 0 s 1 e g 0 n 2 a a 1 V 0 a n 2 l 1 el i a 4 r 5 b a M G What is KPMG? • Salah satu perusahaan jasa profesional terbesar di dunia. • Masuk ke dalam Big Four Auditors di dunia yang diantara lain adalah PWC‚ Deloitte dan Ernst&Young. • Memiliki 3 jalur layanan yaitu: audit‚ pajak dan penasihat. • Mempekerjakan 104.000 orang dalam partnership global yang tersebar di 144 negara. Study Case: KPMG Recruits KPMG recruits 1‚500 to 2‚000 graduates each year in Hong
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References: Agri-Food Trade Service. (2011). ‘The U.K food and beverage Industry facts and trends’. International Markets Bureau Deloitte. (2012). Food and Beverage: Ingredients for success in volatile markets. Accessed from http://www.deloitte.com/assets/Dcom-Portugal/Local%20Assets/Documents/pt(en)_dc_foodbeverage2012_15102009.pdf Dodd‚ T.‚ Gultek‚ M & Guydosh‚ R. (2004). ‘Restaurateurs’
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1.DEFINE ERP? 1. ERP is an acronym for Enterprise Resource Planning. ERP is a software system driven process of managing all resources‚ and their use‚ in an enterprise in a coordinated manner. 2. “ERP is a set of integrated business applications‚ or modules which carry out business functions.” 3. ERP utilizes ERP software applications to improve the performance of organizations’ resource planning‚ management control and operational control. 4. ERP software is multi-module application
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