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"The area of internal auditing is ripe for a wide variety of research" (Sarens G., Beelde D.I, 2004, p. 2)Internal audit is an appraisal activity which is established as a service to the organisation. The IIA defines the New Internal Auditing definition as "an independent, objective assurance and consulting activity designed to add value and improve an organisation's operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes." (IIA, 1999) .This definition recognises that providing assurance services to management is broader than the more
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that have arisen in the past. The author mentions the practice of hiring auditors for positions in the accounting and finance departments after the audit is completed. Other potential conflicts came about because of lucrative non-audit business between firms. As Martin (2007) states, "the Sarbanes-Oxley Act of 2002 addressed several of these potential sources of conflict."The article goes on to discuss the auditor's role in assessing client ethics. The author identifies "three sources of the demand within the auditing process for auditors to understand and assess the integrity and ethical values of audit clients - audit planning, consideration of fraud, and reporting on internal controls
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only provided Enron with audit services, but also with non-audit services. Anderson was a major business partner, soliciting and selling millions in consulting services to Enron. Anderson was also responsible for some of Enron?s internal bookkeeping. Although questionable, it is far too normal for a big accounting firm, like Anderson, to provide such services to their audit clients. However, chief executive of Arthur Andersen, Joseph Berardino, suggested that the company might stop selling consulting services to firms it audits.Former U.S. Federal Reserve Chairman, Paul Volcker has been named to head an ?advisory board? to restore the tarnished image of Anderson. He has stated that auditing
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. SolarPower experiences this just like most other companies. SolarPower must make every effort possible to ensure that the employees and the surrounding communities are protected from the hazards that may be encountered during the manufacturing process. SolarPower has a laboratory at each manufacturing facility staffed with trained technicians that monitor treated water and allows for metals detection below permit levels.SunPower has implemented a management system for self-auditing that contains a clear set of standards, responses to infractions, and a published schedule of audit dates. SunPower's management is paid according to the results of the scheduled audit. Unfavorable audit results with
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Personal Data Statement
I confirm that all the information I have given is correct.
I am aware that personal data relating to myself (including, where relevant, sensitive personal data*), whether obtained from myself or from any other source, will be retained by SEMESTER RECRUITMENT ('the Agency') for the purposes of providing temporary work and/or employment opportunities and/or training and/or auditing.
I understand and agree that the Agency may pass information contained within and resulting from my application (including references, credit checks and all forms completed by me) to <> and/or Reed Specialist Recruitment Limited (‘Reed'), who act as <> managing agent for recruitment.
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companies mentioned are private companies and that each item is at least material.
a. Barefield Corporation, a wholly owned subsidiary of Sandy, Inc., is audited by another CPA firm. As the auditor of Sandy, Inc., you have assured yourself of the other CPA firm's independence and professional reputation. However, you are unwilling to take complete responsibility for its audit work.
b. The management of Bonner Corporation has decided to exclude the statement of cash flows from its financial statements because it believes that its bankers do not find the statement to be very useful.
c. You are auditing Diverse Carbon, a manufacturer of nerve gas for the military, for the year ended September 30
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. Andersen shunted aside accountants who failed to adapt to the firm's new direction. In their place, Andersen promoted a slicker breed who could turn modestly profitable auditing assignments into consulting gold mines.In the years before WorldCom Inc. announced the $3.9 billion in improper accounting that led to its bankruptcy this summer, the telecommunications giant was plagued by loose business practices, inadequate financial disclosure, and widespread internal chicanery and corruption. Salespeople and managers boosted their commissions by manipulating the company's billing systems. Orders for services or equipment were booked even if they were not provided, so that departments could meet
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better pay and employment rights in favour of countries like China, where these are less of a cost. She points to a photo published in 1996 showing children in Pakistan stitching Nike footballs as an example of the use of child labour. Other critics have suggested that Nike should publicise all of its factories, and allow independent inspection to verify conditions there. Any auditing carried out by Nike should be made public.Nike accuses Naomi Klein of peddling inaccurate and old information. They point out that they have not abandoned countries as she claims, and remain in Taiwan and Korea despite the higher wages and labour rights. They admit that the 1996 photo documented what they describe
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target must visit a malicious page or open a malicious file.
11. What is a Zero Day attack and how does this relate to an organization’s vulnerability window? It’s an attack that exploits a previously unknown vulnerability in a computer application, one that developers have not had time to address and patch.
12. How can you mitigate the risk from users and employees clicking on an embedded URL link or email attachment from unknown sources? Continue with the controls that the government organization already has in place to combat malicious e-mail. Connect to the Internet via a Trusted Internet Connection. Take measures to protect the actual PCs used by users.
13. When auditing an organization
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data can be entered by many workstations simultaneously.Databases are vital for almost every company in today's business world. Databases can help us track inventory, billing, pay role, and much more (www.devshed.com). Without the use of databases, work will take infinity longer to accomplish. Another great feature about having a database in place is that you can keep a record of all transitions for auditing and statistic reporting. Many advancements and improvements have been made in databases. They have improved them to the point that they are in use in almost every business. Databases have become commonplace from the costly server based applications to the commonplace client based software like Microsoft Access.References:Information Week (December 4, 2000). Database Grudge Match. In (Ed.), Retrievedwww.About.com.www.devshed.comwww.microsoft.com.www.technolopedia.com.
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communication tower on wildlife birds and bees, by a ministry of Environment and Forests expert committee, shows that the Electromagnetic Radiation is largely responsible for reveals and decreasing egg production of bees. This committee recommended regular auditing of Electromagnetic Radiations levels and creating awareness considering as a pollutant.Mr. Shrikant Deshpande says, "Rules for establishment of mobile towers are not followed. Mobile companies increasing the tower frequencies in order to keep up more towers which in turn negatively affect birds. Studies say Electromagnetic Radiations have unfavorable impact on bees starting an unusual method called colony collapse disorder. The
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through the financial statements of One.Tel which of the period 1998-99 which showed that the company had deferred A$48 million of expenditure and a loss of more than A$40 million had been concealed (Barry 2002). Moreover, the Institute of Chartered Accountants of Australia (ICAA) also examined One-Tel financial reports and identified 48 items of concern. The audit partner in charge of One-Tel and BDNP were both reprimanded by the ICAA. Eventually, BDNP was fined A$48000 as well. As per ICAA, the reports prepared by BDNP breached the Corporations Law, Australian accounting standards and Australian auditing standards (Barry 2002).
As they auditors were getting highly paid and was lacking
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continuous auditing is carried out directly with supplier production sites to check procedures and required analysis. The raw material delivered to the factory is checked by a group purpose-built internal protocol in line with modern risk analysis, determine the frequency and type of the physical, microbiological, chemical and organoleptic tests of samples of new incoming goods. Also, they follow the strict internal testing system, and with the help of external certified agency inspections, food safety is also ensured. (www.static.ferrero.com)
In order to maintain a consistent flavour, cocoa must be fermented properly, it must not be under-fermented or over
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Grade level auditing 7th
The purpose of this assignment is to apply what you know about the
purposes of assessment and decision-making to your grade level reading and
writing assessments. Imagine that your principal or district curriculum
director has asked you to evaluate the reading and writing assessment plan
for your grade level and provide recommendations about what should be
changed or improved. You are going to conduct an assessment audit:
examining what are current practices and how that compares to best practice.
The first step of this project is to complete a chart that identifies all of
the reading & writing assessments given at your grade level in a typical
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, mandated the creation of the Public Accounting Oversight Board (PCAOB); affectionately called Peek-a-boo. PCAOB is empowered to regulate the public accounting profession, including audit practices of accounting firms, and regulate the auditing standards for audits of public companies. SOX provisions cover auditor independence, corporate responsibility, enhanced financial disclosures, analyst conflict of interest, commission resources and authority, corporate and criminal fraud accountability, white-collar crime penalty, corporate tax returns and corporate fraud accountability (Sarbanes-Oxley Act, 2002). Under Section 406 in Enhanced Financial Disclosures, the issue of code of ethics for senior
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duties of the Board will include: registering public accounting firms performing audits of public companies; establishing auditing, quality control, ethics, independence and other standards for registered public accounting firms; conducting periodic inspections of all registered public accounting firms, and conducting investigations and disciplinary proceedings and imposing appropriate sanctions upon registered public accounting firms and associated persons (McDonough, 2003). The PCAOB's purpose is "to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports" (PCAOB, 2006). Similar to the FASB, the PCAOB does
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institutions involved in running the EU. The first, being the European Parliament, It's elected by the peoples of the Member States.Second, The EU Council, which represents the governments of each Member State. Third, The Commission, which is the executive branch and body that has the right to initiate legislation. Fourth, The Court of Justice put together to ensure compliance with EU law. Last, The Court of Auditors, who maintain the responsibility for auditing the accounts.These institutions are supported by other bodies: the Economic and Social Committee and the Committee of the Regions (advisory bodies which help to ensure that the positions of the EU's various economic and social categories and
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performance of a business. This paper deals with the scope of accounting, the average wages of an accountant and the professional accounting bodies in different parts of the world.
The accounting jobs in the U.S and internationally keep increasing year over a year. Accountants and auditors have a positive trend in the U.S. “In 2017, there were 1.24 million accountants and auditors and 1.53 million bookkeeping, accounting and auditing clerks employed in the U.S. The number of accountants/auditors and their administrative staff was forecasted to rise to 3.44 million in 2022” (Nace). About half of the accountants in the U.S are licensed CPAs. According to the U.S Bureau of Labor Statistics, the job
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, Riordan will have to implement a new strategy so that the information is completed no more than 3 business days after the end of each month. The current audit is very costly and labor intensive and as a resolution, the company may want to consider external auditing each month as opposed to internal auditing and should be completed on a quarterly or bi-annually basis. In addition, the compliance with new government required reporting requirements at the consolidated level is difficult. This should be corrected by coordinating user/instruction training so that the reporting requirements will not so difficult for the employees and the end user(s).Proposed resolutionThere are some software packages
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. Several methods of analysis assist the reader of financial reports in highlighting the areas
that most likely represent fraudulent accounting methods.
Analytical procedures are used to detect and examine relationships of financial information that do not
appear reasonable. They are useful in identifying:
• Differences that are not expected
• The absence of differences that are expected
General Techniques for Financial Statement Analysis
120 How to Detect and Prevent Financial Statement Fraud
• Potential errors
• Potential fraud and illegal acts
• Other unusual or non-recurring transactions or events
The previous diagram, “Fraud Auditing Process,”7 depicts a series of steps that can be taken
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Arthur Andersen as its auditor, providing yet another area in which the oversight of Enron's Board broke down. It was well understood that Andersen provided not only internal auditing services to Enron, but consulting services as well. These two services were closely linked, and often were referred to as an integrated audit. The problems inherent to an integrated audit are of major concern, as the independence of the auditors is forfeited. The lack of independence occurs because Andersen might audit its own work, in which case "Andersen auditors might be reluctant to criticize Andersen consultants for the LJM or Raptor structures that Andersen had been paid millions of dollars to help design
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, Mattel proactively set a Codes of Conduct for its suppliers subjecting their working conditions to auditing and monitoring by an independent commission which created a stir amongst many multinationals about violation of labor rights by the local licensees (Unknown, 1997). This shows a firm as big and highly reputed as Mattel can set an example for others to follow by setting the rules of the game and standards for ethics.Organizational practices and the corporate culture contribute to the management of ethical behavior. S. Prakash Sethi, a professor at Baruch College, part of the City University of New York, having an international reputation as a critic of worker mistreatment, mentions about
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restructurings. Consultants also maintain extensive knowledge about recent developments in pay practices and different forms of compensation and benefits prevailing in "peer companies". Access to proprietary surveys that have more detailed information about industry pay practices than is publicly disclosed, makes the consultant's service for a firm even more valuable.From the point of view of the shareholders, lower base pay tied to more cash bonuses and equity based pay tied to firm performance would be more convincing of the company's efforts of trying to nurture long-term benefits of the firm.The IssueJust like in accounting, where the auditing firm should be independent of all the working of
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within the agency. Experienced internal auditors can determine if bidding procedures are followed, expenditure ceilings are observed, and purchase vouchers are issued for the exact objects (Williams, 1980, p. 528). Toward that end, federal and state prison systems should benefit from the advanced accounting and auditing standards put out by the American Institute of Certified Public Accountants. These standards devote valuable attention to the investigation of aspects of “fraud, waste, and abuse” (Anechiarico & Jacobs, 1996, p. 139). It should also be made clear that the internal auditors’ ability to audit expenditures by the correctional agencies is neither sufficient nor foolproof. Clever
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1999 state that safety should be manages by adequate
planning, accident and incident investigation, and health & safety auditing.
The Provision and Use of Work Equipment Regulations 1998 (PUWER) is in place to ensure that
work equipment doesn’t cause injury, is suitable for its purpose, is regularly maintained, and is
operated only by those who have adequate training.
The Lifting Operations and Lifting Equipment Regulations 1998 (LOLER) ensure that equipment is
appropriate and sufficient for the proposed use, visibly marked with safety information such as safe
lifting load, equipment used to lift people should be serviced every six months, and all lifting
operations should be planned
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regards the managing the quality in health and social care. All providers must have effective governance, including assurance and auditing systems or processes. These must assess, monitor and drive improvement in the quality and safety of the services provided, including the quality of the experience for people using the service. The systems and processes must also assess, monitor and mitigate any risks relating the health, safety and welfare of people using services and others. Providers must continually evaluate and seek to improve their governance and auditing practice.
In addition, providers must securely maintain accurate, complete and detailed records in respect of each person using the
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bookkeeping, eroding Andersen's good name. Andersen shunted aside accountants who failed to adapt to the firm's new direction. In their place, Andersen promoted a slicker breed who could turn modestly profitable auditing assignments into consulting gold mines.In the years before WorldCom Inc. announced the $3.9 billion in improper accounting that led to its bankruptcy this summer, the telecommunications giant was plagued by loose business practices, inadequate financial disclosure, and widespread internal chicanery and corruption. Salespeople and managers boosted their commissions by manipulating the company's billing systems. Orders for services or equipment were booked even if they were not
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been taken during the auditing, that of an independent party seeking to assure whether or not the financial records of that particular entity have been compiled and produced to the standards that are generally accepted and if not why so and that it will have been noted.A major difference lies in a different usage of wording in both audits. The US audit for Caterpillar states that the financial reports have been presented 'fairly in all material respects, the financial position of caterpillar inc. and its subsidiaries at December 31, 2002, 2001 and 2000, and the results of their operations and their cash flows for each of the three years in the period ended December 31, 2002 in conformity
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not necessarily tangible and it is used to plan and control auditing. Project and program management in government: example: project management can be used in joint commercial / government undertakings (Nicholas:2000)
Characteristics of project management (continued)
Decision making, accountability, outcomes and rewards are shared among members of the project team and supporting functional units; Although the project is temporary, the functional or subcontracting units from which it is formed are permanent; Projects can originate at different places inside or outside the organisation; Project management sets into motion numerous other support functions such as
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that risk scenarios are better met with the power of information. COBIT 5.0 is the exact solution the modern businesses are asking for.
COBIT is a framework for developing, implementing, monitoring and improving information technology (IT) governance and management practices.
The COBIT framework is published by the IT Governance Institute and the Information Systems Audit and Control Association (ISACA). The goal of the framework is to provide a common language for business executives to communicate with each other about goals, objectives and results. The original version, published in 1996, focused largely on auditing. The latest version, published in 2013, emphasizes the value that
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independent of the activities audited to ensure that the fact that internal auditors may be employees of the company does not hamper their independence and their ability to be objective. Internal audit should report at a level within the company that allows it to accomplish its responsibilities without undue interference, preferably to the CEO or the chairman.Since risk management includes a system of internal control, the internal auditing function should assist the board and management in identifying, evaluatingand assessing significant organisational risks, and provide assurance as to the effectiveness of related internal controls.Key questions:• Does my company have a strong
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strategic analysis tools which can be used to determine the key influences on JP Morgan Chase & Co.'s business environment.The following strategic analysis tools were used to determine the key influences on JP Morgan Chase & Co.'s business environment.S.W.O.T Analysis- SWOT analysis is a tool for auditing an organization and its environment. SWOT stands for strengths, weaknesses, opportunities, and threats. Strengths and weaknesses are internal factors. Opportunities and threats are external factors.SWOT Analysis- PRE-MERGER
JP Morgan Chase is one of the largest financial service firms in the United States.
Competes both globally and regionally.
Operates in over
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regulations have led to some innovations, regulatory approaches do not elicit the most creative solutions. Flexible incentive-based approaches will more effectively stimulate future innovations. Risk-based approaches, which prioritize concerns on the basis of environmental or health risks, are gaining acceptance in the industry as a means of defining environmentally significant emissions. These can also act as a basis for setting standards globally. Currently, companies handle differences in global standards and regulations by harmonizing and standardizing environmental practices across geographical, political, and cultural boundaries. Such steps may include instituting environmental auditing
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women. All members of the group were Caucasian. All participants attended
public schools before matriculating to the University of Tennessee. All are currently enrolled at
the University of Tennessee and are either enrolled in or auditing Russian 311. The focus group
was conducted in the second-floor HSS study pod. The students in this focus group ranged from
sophomores to seniors in college. The group was 80% liberal, 100% Tennessean; all participants
study in the University of Tennessee School of Arts and Sciences. The sampling represents a
fairly homogenous group geographically, politically, racially, and educationally.
The focus-group session began with a few entry questions
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Set * + Update Where Current of cursor * o New Updatable Views of Joins + o User Defined Function o New + IBM DB2/6000 v2.0 + - + - + - o + + - + o + - + + - + - o + + + + - + + + + - + + + o Security * =Yes Oracle SYBASE Oracle7 SQL Server + =No v7.2 v10.02 Col. Select and Update Privileges * * New Database Authorization * * Password Expiration + * Encryption of PW Inside DB o * New Encryption of PW Over Network o * New non-Procedural Auditing o * New O/S Authorization * + and Authentication Roles with Hierarchy * + (SQL3 style) Roles, Selective Activation * + User Groups or Roles * o IBM DB2/6000 v2.0 * * + - + - + - + - * + o o Security, Multilevel * =Yes Oracle SYBASE Oracle7 SQL Server
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premisesRetail PremisesFlattened FactoryPriceRentalPriceRentalPriceRentalPriceRental19968.9-1.4-3.2-14.73.3*-13.7-9.9199739.513.013.13.032.34.8-1.50.11998-28.2-16.3-36.9-13.3-27.6-10.0-22.0-10.91999-14.6-11.2-25.7-26.4-22.1-10.1-24.1-15.32000-10.4-1.9-10.1-1.5-6.41.3-8.8-4.62001-12.5-2.8-12.92.7-8.4-1.6-10.6-5.2* = Change less than 0.05%APPENDIX 9Composition of Hong Kong's Banking and Financial Sector:Licensed Banks: 155Restricted Licensed Banks, which cater for projects requiring large financial assistance: 51Deposit Taking Companies, which are directed at consumers: 69Hong Kong has around 1,300 accounting and auditing firms, 1,600 book-keeping firms, 1,200 legal companies and 2,900 business management
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highest ethical standards in their work. The sale and promotion of pharmaceutical products is highly regulated by governments and medical agencies. GSK is aware of the sensitivity and concerns regarding the marketing of medicines and they are absolutely committed to high ethical standards. They have developed marketing codes and policies and provide training to guide sales representatives, to ensure that they behave ethically and comply with the law. GSK have global auditing in place to fully investigate suspected breaches of the Group policies and take appropriate disciplinary action, including dismissal where appropriate.Valuing PeopleGSK employs over 100,000 people in 116 countries
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monitoring and auditing by participants,
supervisors and regulators.
Commercial banks, central banks, stock exchanges and major
technology providers, such as IBM and Samsung, are all exploring the
potential uses of distributed ledgers. Fintechs, such as Ripple, Ethereum,
Eris Industries10 and HyperLedger, are also developing new ways to
exchange data and assets enabled by the technology. It is only a matter
of time before distributed ledgers become a trusted alternative for
managing large volumes of transactions.
4. Embedding distributed
A distributed ledger is a network that records ownership through a shared registry
(see Figure 5).
Figure 5: Centralised and distributed
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Summary of Polymer MechanochemistrySometimes, curiosity gets the best of you, it did with Aj Boydston, an assistant professor at the University of Washington. Mr. Boydston and his students at the university conducted experiments, used models and imagined what would happen to the behavior of polymers when polymers undergo mechanical stress. This is a field of chemistry called polymer mechanochemistry. Creating models of star polymers on a 2-D plain, it was understood that using mechanical force on the bonds, it breaks the polymer chain, generating a spontaneous response. Other results as followed when changing the physical force are the change of color (stretching) and the effect of the
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One hand Reaches out And pulls a lost soul from harm While a thousand more go unspoken for They say what good have you done By saving just this one It's like whispering a prayer In the fury of a storm And I hear them saying you'll never change things And no matter what you do it's still the same thing But it's not the world that I am changing I do this so this world will know That it will not change me This heart Still believes The love and mercy still exist While all the hatred rage and so many say That love is all but pointless in madness such as this It's like trying to stop a fire With the moisture from a kiss And I hear them saying you'll never change things And no matter what you do
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4BredahlHarlie Cheyenne BredahlProfessor Peter EppsComposition II08 September 2014I"The Importance of the Act of Reading" by Paulo Freire, describes the importance of the act of reading beyond numerous experiences in his life as a child, a teenager, and an adult. Freire begins his article by taking readers back to where he was born, in his home city Recife, Brazil. He uses very itemized imagery to describe the trees, the house and the atmosphere of where he grew up and how the text, words, and letters were incarnated in the series of things, objects, and signs. He describes the trees, the house and the atmosphere of where he grew up and how the text, words, and letters were incarnated in the
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The American Dream is the quintessence of a comfortable victorious life, which often includes material prosperity, a house, an improved life for one's kids, and sometimes; it means achieving any goals one may have regardless of what class he or she comes from (O'Connor, Sabato and, Yanus 19). In recent years, it has become more difficult to achieve the American Dream; this is mainly due various issues involving the relationship between the government and the people. Therefore, the American Dream is gradually dying.The meaning of the American Dream has vastly changed in recent years. The American Dream has become more about feeling a sense of fulfillment rather than financial succeeding, or
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Dengan Smarty Ring, Anda bisa membaca notifikasi di handphone Anda melalui jariKetika semua orang membicarakan kecanggihan Google Glass atau smartwatch, tak banyak orang yang berpikir bahwa sesuatu yang ukurannya lebih kecil dari itu juga bisa berguna. Ide itulah yang diusung Smarty Ring, yang memperlihatkan semua notifikasi handphone Anda sehingga Anda tidak harus mengangkat handphone Anda untuk mengetahui apa yang terjadi. Smarty Ring, yang dibuat oleh startup hardware asal India, terbukti sangat populer di Indiegogo, dimana gadget ini sudah mendapatkan dana crowdfunding sebesar USD 130.000 (jauh melampaui target awalnya yang hanya USD 40.000). Waktu yang tersisa untuk kampanye
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Related text: American History X Comment by George Moulos: You can't analyze a film the same as a book.If you re doing film you have to do film techniques, not literary techniques.-Derek Vinyard after going to prison and learning that his prejudice stemmed from ignorance he teaches his brothers Danny vineyard that his fascism and racism was wrong and ignorant.Movie Summary:Derek Vineyard begins in the movie as a troubled young man who due to his father's racist views develops his own, to the point of leading a local Aryan Brotherhood/Neo Nazi group in beach side LA. They constantly arm wrestle with local blacks with Derek actually winning the local basketball court rights, after beating them
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EXECUTIVE SUMMARYTerry Johnson, a native of Longmont, Colorado established the MiniScribe Corporation, a disk drive manufacturing company that would grow to be one of the largest producers and distributors of disk drives for personal computers in America.This report focuses on relevant facts and figures in the evaluation of MiniScribe's liquidity, profitability, and overall stability aiming to determine whether or not maintaining its stocks on the Alexander and Ferris brokerage firm's "Buy" list is a practical action. The primary methods of analysis include the assessment of various liquidity and efficiency ratios together with quarterly statements of cash flow for 1988 which can be found in
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Dream worldThe warmth of the blanket upon me keeps my body safe and relaxed. My arms and legs stop trying to interact with this physical world. Peacefully, they give up and rest. My head falls further into the softness of my pillow. My eyes are closed slightly and my mind. I use my intuition to see through the world. I dream…Suddenly, the deafening noise of the alarm clock woke me up with a startling jolt. It seemed as though I had fallen asleep mere seconds ago and as I groggily looked around something did not seem right. The room looked the same as it did before I went to sleep. In the bright orange light that seemed to come from hells keep itself, shown through the flimsy curtains
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USE OF ARTICLES (a, an, the)What did these words originally mean?A/AN is an old word meaning `one'(in many European languages the ordinary word for `one' is used to translate English `a' or `an' and you can also sometimes use Cantonese `yat go' in the same way)THE is an old word meaning `this' or `that'These words no longer have their full original meaning but if you remember that meaning it can sometimes help you to decide which word you need to use.A or AN?Use A before a consonant soundUse AN before a vowel soundSo: a banana,an orange,a university (vowel letter but a consonant sound - /j/)an MTR train (consonant letter but a vowel sound - /em/)Use of A/ANYou use these words with a singular
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Breanna PonceMia Sandoval Dominick KlingbyllAugust 26, 2013Block 2The Effect of Pineapple on Jell-OBACKGROUND:Protein was a big part of this gelatin lab. Protein is a multipurpose macro molecule. Gelatin is a protein made out of Jell-O, we used Jell-O in our lab. The students had to put pineapple in the gelatin to see if it will form. The enzymes in the pineapple prevented that from happening. Enzymes are a biological catalyst. Bromelain is the enzyme found in pineapple. The formation of the gelatin depended on the type of Jell-O and its temperatures. Temperature is the degree of hot (high KE) and cold (low KE). Then that makes denature, the unfolding of the enzyme. At the end of all that is
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"MORDERNELECTRONICGADGETS"IntroductionModern gadgets have made us complete slaves to machines. There is no work which cannot be done without the assistance of machines and there is not a single area of human activity where machines don't have to be used. No one can deny the fact that gadgets have not only simplified our lives but also made them more comfortable and luxurious. If electricity fails, life for each one of us comes to a standstill as all gadgets are operated with it be it AC, TV, computer, a telephone, or any other modern appliance. Perhaps there were times when every work was done with hands be it grinding or travelling far off places. People were tough who could walk for miles
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COMPREHENSIVE PROBLEMDr. Harold Wolf of Medical Research Corporation (MRC) was thrilled with the response he had received from drug companies for his latest discovery, a unique electronic stimulator that reduces the pain from arthritis. The process had yet to pass rigorous Federal Drug Administration (FDA) testing and was still in the early stages of development, but the interest was intense. He received the three offers described below this paragraph. (A 10 percent interest rate should be used throughout this analysis unless otherwise specified.)Offer I $1,000,000 now plus $200,000 from year 6 through 15. Also if the product did over $100 million in cumulative sales by the end of year 15