Enron scandal One of the most popular corporate bankruptcies and bankruptcies ever is Enron. For six consecutive years from 1996 to 2001, Enron was called "the most innovative company in the USA" by Fortune magazine. Enron seems to have performed very well until it produced a lot of cash and new business by the summer of 2001, but in October 2001 Enron became aware that their accounting practices were very creative and generally accepted accounting principles I was forced to disclose that I did not obey. As of the end of 2001, the financial situation reported by Enron was revealed that since the Enron scandal, it was maintained by institutionalized systematic and creative accounting cheating. Ever since then, Enron has become a famous example that deliberately created corporate fraud and corruption. This scandal has also raised questions about the accounting practices and activities of many companies in the US and was a factor in the 2002 Sarbanes-Oxley Act. This scandal also caused the dissolution of Andersen and affected the larger business world. The accounting firm was a major auditor of Enron for years. Introduction In this paper, we will consider accounting scandal, especially Enron accounting scandal. First, I will explore the history of Enron. Let's explore the implications of derivatives after deeply exploring the accounting issues confronting Enron. Finally, after discussing the conclusion, I think it is important to consider different types of accounting fraud. The accounting scandal was caused by collective greed and corporate arrogance. In the problem of accounting education. Toy Center audit and business risk assessment, May 23, 2008, No. 2, pages 299 - 307 Christine E. Earley and Fred Phillips, senior management of professional services companies, assigned to audit the personal financial statements It is done. The company is called Toy Central Corporation (TCC). In addition, partners also ask you to identify business risks that could adversely affect TCC's ongoing profitability. Enron scandal, a series of events, resulted in the bankruptcy of Enron, a US energy, commodity and service company, and the dissolution of Arthur Anderson law firm, one of the world's largest auditing and accounting firms. The collapse of Enron over $ 60 billion in assets involves one of the largest bankruptcy filings in the history of the United States and creates many controversies and legislation aimed at improving accounting standards and practices, and the impact of the sustainable financial world It was.

Enron scandal Enron was founded in 1930 as Northern Gas Company and has partnered with three other companies to develop the industry. By public offering of shares, the four companies began to collapse between 1941 and 1947. In 1979, when Northern Gas was acquired by InterNorth, it was placed under new control. In 1985, CEO of Houston Gas Company, Kennethley acquired the Houston Gas Company of Inter North. Lay was appointed CEO of the new company and changed the name of InterNorth to Enron. Case 1: Fraud has become a threat to businesses since the start of business. Enron scandal is one of the big threats to the business world. It can be said that the Enron scandal helped the birth of contemporary forensic accounting. In the Enron case, the ability of the forensic accountant has been tested and is still being used as a model for studies of national forensic accounting students. As a result of Enron, hundreds of other companies received similar audits. In addition to helping to expose other companies to similar fraud accounting practices, we also create a series of annual audit systems to ensure shareholder safety. Therefore, it also expands the field of accountant's work specializing in forensic accounting. Introduction In this paper, we will consider accounting scandal, especially Enron accounting scandal. First, I will explore the history of Enron. Let's explore the implications of derivatives after deeply exploring the accounting issues confronting Enron. Finally, after discussing the conclusion, I think it is important to consider different types of accounting fraud. The accounting scandal was caused by collective greed and corporate arrogance. In the problem of accounting education. Toy Center audit and business risk assessment, May 23, 2008, No. 2, pages 299 - 307 Christine E. Earley and Fred Phillips, senior management of professional services companies, assigned to audit the personal financial statements It is done. The company is called Toy Central Corporation (TCC). In addition, partners also ask you to identify business risks that could adversely affect TCC's ongoing profitability. Enron scandal, a series of events, resulted in the bankruptcy of Enron, a US energy, commodity and service company, and the dissolution of Arthur Anderson law firm, one of the world's largest auditing and accounting firms. The collapse of Enron over $ 60 billion in assets involves one of the largest bankruptcy filings in the history of the United States and creates many controversies and legislation aimed at improving accounting standards and practices, and the impact of the sustainable financial world It was.

On December 2, 2001, Enron Corporation, one of the largest energy companies in the United States, shocked the United States and applied for bankruptcy. A criminal investigation took place immediately after the crash, it became clear that the company lied about their interests and hid it, and it was not displayed in the bank account. Many key figures, such as Shelon Watkins, are involved in the downfall of Enron. Sherron Watkins was born on August 28, 1959 in Houston, Texas. She is the daughter of two middle school teachers (Pellegrini, 2002, paragraph. Enron is a US-based energy commodity company. For six consecutive years, Fortune magazine cited Enron as the most innovative company in the United States. Enron was founded in 1985. He is engaged in many businesses such as oil, gas, electricity, bandwidth, paper, video on demand. Enron claims to have earned $ 101 billion in 2000, but on 2 December 2001 it surprised the bankruptcy. I would like to say that the main reason for the collapse of Enron is the lack of professional ethics and moral values. Enron uses market-based accounting to record the potential profit of the project as soon as the contract is concluded, regardless of the actual profit generated by the transaction. In other words, companies can record virtual profits in their books. Even if it does not make a profit, this makes Enron a useful company. People never know whether Enron is really profitable or pretending. Enron was the biggest bankruptcy incident in the history of the United States, thousands of employees were unemployed and retired. Through various accounting methods related to partnerships, Enron exaggerated their interests and reduced debt. They misunderstood employees, investors, and the public about the company's financial situation. When these ready-made partnerships were released, the bottom ended and Enron's stock price plummeted from nearly $ 80 per share to less than $ 1 per share. Enron executives recovered millions of dollars through these partnerships and sold their shares before retirement. Meanwhile, Enron's employees lost most of the pension and investors lost millions of dollars. Info@alternet.org Immediately after bankruptcy in November 2004, Enron's new board met with 11 financial institutions and helped Lay, Fastow, Skilling and others hide Enron's true financial situation. This case is known as "mega lawsuit". Defendants were Royal Bank of Scotland, Deutsche Bank and Citigroup. As of 2008, Enron reconciled with all agencies and came to a close with Citigroup. Thanks to the massive litigation, Enron received approximately $ 7.2 billion of funds that can be allocated to creditors. As of December 2009, payment of several claims and payments is still being distributed

Summary assessment is a strategy to investigate and investigate every part of the business regardless of money or not. Inspectors are well prepared to identify areas of change, potential hazards, and direct fraud in the immediate vicinity. Comments can confuse the normal business flow within an organization, but the ability to find and find potential defects often exceeds the advantageous short-term misery. Within the scope of the review, the audit will be a human asset approach, operational strategy, quality or safety arrangements, and obviously bookkeeping review. Enron's auditor, Arthur Anderson, was accused of adopting a moderate standard for auditing due to conflicts of interest with Enron's large consulting fees. In 2000, Arthur Andersen received an audit fee of $ 25 million and a consulting fee of $ 27 million. It is difficult to determine if Andersen's audit questions to Enron arise from monetary incentives to maintain the company as a consulting client, an audit client, or both. However, the amount of a mere audit fee may have a significant impact on negotiations between local partners and Enron's management team. Enron's audit fee accounts for approximately 27% of the public accounting auditing fee of Andersen's Houston office. Anderson made a lot of contributions to Enron disaster. Arthur Andersen approved the structure of the Human Special Purpose Entity (SPE) which was used to create false profits, hide losses and continue to fund Enron's consolidated financial statements. In addition, AA does not comply with General Accounting Principles (GAAP). In addition, the AA did not recommend Enron's Audit Committee that if their profits were achieved their CFOs and their colleagues would also be involved in major conflicts. They did not make recommendations to the Enron Audit Committee on Enron's policy and the lack of internal control. In addition, many transactions between Enron and special purpose entities are not due to the interests of Enron's shareholders. At the same time, AA did not consider quality management partner's recommendation. In addition, Arthur Andersen failed to find significant audit evidence and / or did not act on evidence of numerous violations found. Answer please. As an advisor and auditor of Enron, Andersen is responsible for pointing out Erron 's false approach, and if Enron did not comply, Andersen is responsible for publishing these issues with higher authority or generally. To protect stakeholders and shareholders' rights. However, Enron 's annual membership fee for Andersen seems to be a convincing factor, "the present situation" does not change. Arthur Andersen not only allowed Enron to continue to manipulate its accounting data, but also discarded documents that provided sufficient evidence for Enron's mistakes. Therefore, it also protects Eron 's evil practices.

There are at least four members in the article on the front page of the Enron scandal (7/03, "What happened though Enron made a series of amendments?", "Wall Street daily newspaper" To deal with issues ranging from conflicts of interest to non-regulated derivative market fraud, more than 10 Congressional committee investigated and submitted 32 Enron related bills Reforming accounting rules and conducting fraud Continue to thoroughly review audit supervision. Case 1: Fraud has become a threat to businesses since the start of business. Enron scandal is one of the big threats to the business world. It can be said that the Enron scandal helped the birth of contemporary forensic accounting. In the Enron case, the ability of the forensic accountant has been tested and is still being used as a model for studies of national forensic accounting students. As a result of Enron, hundreds of other companies received similar audits. In addition to helping to expose other companies to similar fraud accounting practices, we also create a series of annual audit systems to ensure shareholder safety. Therefore, it also expands the field of accountant's work specializing in forensic accounting. Introduction In this paper, we will consider accounting scandal, especially Enron accounting scandal. First, I will explore the history of Enron. Let's explore the implications of derivatives after deeply exploring the accounting issues confronting Enron. Finally, after discussing the conclusion, I think it is important to consider different types of accounting fraud. The accounting scandal was caused by collective greed and corporate arrogance. In the problem of accounting education. Toy Center audit and business risk assessment, May 23, 2008, No. 2, pages 299 - 307 Christine E. Earley and Fred Phillips, senior management of professional services companies, assigned to audit the personal financial statements It is done. The company is called Toy Central Corporation (TCC). In addition, partners also ask you to identify business risks that could adversely affect TCC's ongoing profitability.

Enron stakeholders assign Enron to many people's dreams, but it is also a nightmare awaiting more things to happen. From the management point of view I will look at the collapse of Enron. Three examples of Enron 's low performance I want to study are the conflicts of interest between Valhalla' s event, California 's power trading, and Andy Fastow and his SPE (Special Purpose Entity). These are just a few examples of the failure of "the world leading company." In 1985, Houston Gas merged with InterNorth in Nebraska Omaha, founded Enron, appointed Ken Lay as CEO. Enron's ethical responsibility to stakeholders is a large company, and Enron is responsible for all stakeholders, including shareholders, governments, suppliers, creditors, debtors and the community. Enron is a large company that will influence these stakeholders and commit to ethical responsibility of business operations while observing ethical standards. The company is responsible to shareholders as they invest in the company to gain wealth. The government also relies on companies to collect taxes, but the creditors want payment after delivery of services and goods. As mentioned earlier, Enron is responsible for stakeholders including the community. It is expected that Enron will create wealth for shareholders, pay wages to employees, pay compensation to creditors, pay taxes to the government, and support local communities. After failure due to insufficient management, it failed all these responsibilities. Ethics is willing to give the public a power by assuring that the organization is being operated in good faith and creating wealth (Cruver 66-73) Along with the collapse of Enron many stakeholders suffered as a result of the company making a wrong decision. For example, employee's retirement savings are gone and thousands of jobs are lost. In the case of Enron, not only did the employee suffer loss but also the US economy was affected. "What happened to Enron in" The collapse of Enron brought about a $ 35 billion loss in the US economy "(page 194). Through various accounting methods related to partnerships, Enron exaggerated their interests and reduced debt. They misunderstood employees, investors, and the public about the company's financial situation. In fact, according to this chapter, employees or stakeholders have the right to know the real financial situation of their company. However, in this case, Enron could not tell the truth about its financial performance.

Lack of information on transactions or financial statements during the reporting period. Conceal facts that may affect the amounts of financial statements. Change records or explicitly associate terms with abnormal transactions. The asset also leads to entities paying for receiving goods and services, stealing physical accounts and intellectual property, misappropriation of receipt, such as the use of physical assets for personal use, It may be abused in various ways. Defendant's details: Introduction: In this research paper, I will study accounting scandal, especially Enron accounting scandal. First, I will explore the history of Enron. Next we will look at the accounting issues confronting Enron in more detail and then explain the implications of derivatives. Finally, it is important to review the various types of accounting fraud after the conclusion. Accounting scandal was caused by collective desire and corporate arrogance. With the problem of accounting education. 299-307 on the first two pages Christine E. Early and Fred Phillips introduced senior management of a professional services company Evaluate toys and center audits and business risk On May 23, 2008, Planning the financial statements Private audits are assigned. The company is called Toy Central Corporation (TCC). We also require that we identify business risks that may adversely affect TCC's ongoing profitability. Incident including Enron Enron (natural gas and power trading) and its accounting firm Arthur Andersen (Arthur Andersen) financial scandal, the incident came to light at the end of 2001. Enron entered Enron's bankruptcy in November 2001 after a series of disclosures including informal accounting throughout the 1990s. Enron went bankrupt on December 2, 2001. As this scandal approached, Enron's stock price fell from less than 50 cents to 50 dollars. Enron's plunge occurs after the majority of the profits are disclosed and income is the result of trading with special purpose entities (which is the dominant partnership). As a result, much of Enron 's debt and losses were not reported in the financial statements. In addition, the scandal caused confusion

Brett Terman, Accounting Professor at Haas Business School at the University of California, Berkeley, says: The memories of Enron and WorldCom fraud still plague many investors. There are many accounting scandals in American history. Enron and Worldcom accounting fraud have been affected. Thousands of people have brought many changes to business rules and regulations. Enron 's trial is more prominent than the corruption era of any other company, as defined by WorldCom' s failure of the world 's failure. Banker Frank Quattrone, Tyco, Adelphia Communications, HealthSouth Executive Suite Scandal. A few minutes after the jury and the judge left the court today, Mr. Rai 's family was crowded with him. Mr. Rice's daughter, Elizabeth Vito, and a lawyer working at his defense team were in violence. The two ministers also rely on Mr. Rai to embrace him and his family soon formed a circle in the courtroom and cried together with his arms around his shoulders. "I know, I know" Rai, having their blazers, told some of them in a pleasant voice. At the time, the collapse of Enron was the world's biggest corporate bankruptcy finance world (after that, WorldCom, Lehman Brothers, Washington Mutual Bank could not surpass it). Enron's scandal has raised concerns about accounting and corporate fraud as shareholders lose $ 74 billion in the four years before bankruptcy and their employees lost billions of dollars in pension benefits. As one researcher says, the Sarbanes - Oxley Act is a mirror image of Enron. The company believes that failures in corporate governance are in fact commensurate with key provisions of the bill (Deakin and Konzelmann, 2003)

The fact that I like this documentary the most is that it focuses themselves on top class people who are familiar with energy business better than others, calling themselves "the smartest people in the room", the so-called genius That is to say. It is the industry. The workload of these people Enron: The smartest person in the room, regardless of whether it is easy to fall into a murder as a means of solving the controversy or whether it is the pursuit of mankind for the acquisition, We showed to us how fundamental human race does not change. "The example of Enron recorded in the movie" Enron: The Wisest Man in the Room "(2005) seems to have foresight about the arrogance of a kind of company we are seeing in the United States today I will. The financial crisis: Like today's real estate and credit, the collapse of Enron is based on betrayal of trust ... "Click here to read the rest of this sample response file" Inconvenient truth Is a documentary on the global warming of the earth, a tool for public education and urges people to take action to save the earth. The documentary focuses on Goa, and his global warming activities are recognized worldwide. Goa combines objective scientific evidence, humor, and personal insight to create a powerful exploration that he believes is clearly the most important issue in human history at this or any other time. We have all heard about Enron. This film is a 2005 documentary on Enron's notorious collapse. Interestingly for historic lovers Enron: In order to investigate the corruption of modern companies and follow many illegal activities that led to the collapse of Enron, the smartest people in this room are also thinking from the business side. You do not want to see your business on the same path, so treat this movie as a legal warning. Alex Gibney 's documentary "Enron: the wisest person in the room" - based on the book of the same name - gives the exact history of the personality and events that led to the collapse of this huge energy trading company. Forget Johnny Depp - If you want a real bold eavesdropping story, the movie is very mature, showing a huge group of self wearing expensive suit, the ultimate profit of the United States I will loot. Enron cheating is well known, from its fraudulent accounting methods to super devils caused during the California energy crisis. Givenie's documentary did not add much to this knowledge, but it helped bring together a lot of complex information in a useful linear history - and without difficulty it is attributed to the sneaky simplicity of the alpha male Did.

Enron is an energy company founded in Omaha, Nebraska. The company selected Headquarters in Houston, Texas, with approximately 20,000 employees. It is one of the largest natural gas and electricity suppliers in the United States and the world. In the 1990s, Enron was widely regarded as a very innovative and economically prosperous company with a stock exchange price of around $ 90. As we all know, the company's success is a big lie, perhaps the biggest white-collar crime case in business history. Introduction In this paper, we will consider accounting scandal, especially Enron accounting scandal. First, I will explore the history of Enron. Let's explore the implications of derivatives after deeply exploring the accounting issues confronting Enron. Finally, after discussing the conclusion, I think it is important to consider different types of accounting fraud. The accounting scandal was caused by collective greed and corporate arrogance. In the problem of accounting education. Toy Center audit and business risk assessment, May 23, 2008, No. 2, pages 299 - 307 Christine E. Earley and Fred Phillips, senior management of professional services companies, assigned to audit the personal financial statements It is done. The company is called Toy Central Corporation (TCC). In addition, partners also ask you to identify business risks that could adversely affect TCC's ongoing profitability. Enron scandal, a series of events, resulted in the bankruptcy of Enron, a US energy, commodity and service company, and the dissolution of Arthur Anderson law firm, one of the world's largest auditing and accounting firms. The collapse of Enron over $ 60 billion in assets involves one of the largest bankruptcy filings in the history of the United States and creates many controversies and legislation aimed at improving accounting standards and practices, and the impact of the sustainable financial world It was. In addition to being the biggest bankruptcy restructuring in the history of the United States, the Enron scandal is undoubtedly the biggest audit failure. It involved Enron and its auditor Arthur Andersen's fiscal scandal. And it was revealed at the end of 2001. This scandal led to the dissolution of Arthur Andersen, one of the top five accounting firms in the world. After a series of disclosures, including informal accounting procedures throughout the 1990s, Enron applied for bankruptcy protection in December 2001.

Most people usually go to become rich from perishability, but this does not apply to Enron scandals. In 1985, Ken Lay founded Enron in the merger of two companies in the natural gas industry. In the early 1990s, he helped sell electricity at normal market prices. Following this first action, the US Congress approved relaxation of regulation on natural gas sales. This enabled Enron to sell energy at a higher cost, thereby increasing profits. When this plan is completed, Enron is trying to become the largest natural gas dealer in North America. Introduction In this paper, we will consider accounting scandal, especially Enron accounting scandal. First, I will explore the history of Enron. Let's explore the implications of derivatives after deeply exploring the accounting issues confronting Enron. Finally, after discussing the conclusion, I think it is important to consider different types of accounting fraud. The accounting scandal was caused by collective greed and corporate arrogance. In the problem of accounting education. Toy Center audit and business risk assessment, May 23, 2008, No. 2, pages 299 - 307 Christine E. Earley and Fred Phillips, senior management of professional services companies, assigned to audit the personal financial statements It is done. The company is called Toy Central Corporation (TCC). In addition, partners also ask you to identify business risks that could adversely affect TCC's ongoing profitability. Enron scandal, a series of events, resulted in the bankruptcy of Enron, a US energy, commodity and service company, and the dissolution of Arthur Anderson law firm, one of the world's largest auditing and accounting firms. The collapse of Enron over $ 60 billion in assets involves one of the largest bankruptcy filings in the history of the United States and creates many controversies and legislation aimed at improving accounting standards and practices, and the impact of the sustainable financial world It was. In addition to being the biggest bankruptcy restructuring in the history of the United States, the Enron scandal is undoubtedly the biggest audit failure. It involved Enron and its auditor Arthur Andersen's fiscal scandal. And it was revealed at the end of 2001. This scandal led to the dissolution of Arthur Andersen, one of the top five accounting firms in the world. After a series of disclosures, including informal accounting procedures throughout the 1990s, Enron applied for bankruptcy protection in December 2001.

Later, Enron began using accounting scandal called market-based accounting. With this, Enron was able to predict the potential profit immediately after the conclusion of the contract. This strategy is known for Jeffery Skilling, hired by Lay as a new CEO. This strategy does not consider whether Enron gains some benefit from the contract. With this scandal, Enron can own a company that does not make profits. Skill is also responsible for fostering a highly unethical corporate culture with Enron. The collapse of Enron, this is a story of old fashion robbery and terrible behavior, leading to the end of Enron. Responsible managers can only perform this type of fraud. Enron's checks and balances have not been confirmed, and many people who participate directly or indirectly become rich. People, power, and greed are the beginning of the end of Enron. To understand what is wrong with & lt; Tab / & gt; Enron, we need to understand the importance of proper management system within the organization. "System theory has had a major impact on the management science and the understanding of the organization. First of all let's see what the system is:" The system is an integrated set of parts to achieve overall goals When a part of the system is deleted, the nature of the system has also changed. "Compared with Enron," system "is a profitable company. What is going on is to achieve this goal There were five major auditors before Enron collapsed in 2002, and since Arthur Anderson closed, the number has now been reduced to four, the latter responsible for auditing Enron It is a company. A lawsuit that accused accounting firms of becoming one of the crisis factors of Enron damaged the company's reputation in that it caused bankruptcy after transcending savings and losing customer trust. The company has a history of operations for decades

Expertise is quite proficient in the market and we believe that Enron can grow exponentially. We asked Enron to provide estimates that suppliers and industry consumers would not bear and used future markets to provide better commodity prices than seen in the open market. He began to buy and sell natural gas in advance at a fixed price in Enron. At this point, the energy is deregulated, a concept that is reasonable for many suppliers and industry consumers (BBC, Enron: Timeline). In the Enron case, Enron (trading of natural gas and electricity) and its accounting firm Arthur Andersen (published at the end of 2001) were involved in fiscal scandal. Enron entered bankruptcy of Enron in November 2001 after a series of disclosure on informal accounting treatment was done through the 1990s. Enron filed bankruptcy on December 2, 2001. As the scandal approached, Enron's stock price fell from less than 50 cents to 50 dollars. Enron's plunge occurred after most revenue and revenue disclosures were the result of a transaction with a special purpose entity (the limited partnership it controlled). As a result, many of the debts of Enron and the losses they incurred are not reported in the financial statements. In addition, the scandal caused confusion In addition to being the biggest bankruptcy restructuring in the history of the United States, the Enron scandal is undoubtedly the biggest audit failure. It involved Enron and its auditor Arthur Andersen's fiscal scandal. And it was revealed at the end of 2001. This scandal led to the dissolution of Arthur Andersen, one of the top five accounting firms in the world. After a series of disclosures, including informal accounting procedures throughout the 1990s, Enron applied for bankruptcy protection in December 2001. Enron scandal, a series of events, resulted in the bankruptcy of Enron, a US energy, commodity and service company, and the dissolution of Arthur Anderson law firm, one of the world's largest auditing and accounting firms. The collapse of Enron over $ 60 billion in assets involves one of the largest bankruptcy filings in the history of the United States and creates many controversies and legislation aimed at improving accounting standards and practices, and the impact of the sustainable financial world It was. At the time, the collapse of Enron was the world's biggest corporate bankruptcy finance world (after that, WorldCom, Lehman Brothers, Washington Mutual Bank could not surpass it). Enron's scandal has raised concerns about accounting and corporate fraud as shareholders lose $ 74 billion in the four years before bankruptcy and their employees lost billions of dollars in pension benefits. As one researcher says, the Sarbanes - Oxley Act is a mirror image of Enron. The company believes that failures in corporate governance are in fact commensurate with key provisions of the bill (Deakin and Konzelmann, 2003)

Declining Enron in history Enron began to be a pipeline company in Houston in 1985. It promises to provide a very large number of cubic feet to a particular utility company at market price on a particular day. This change is due to lobbying by senior Enron officials because the regulation on the electricity market has been relaxed. Under the guidance of former president Kenneth L. Lay, Enron has expanded to an energy broker for trading electricity and other goods. Enron's business has become a huge mediator like a traditional exchanges hybrid. The collapse of Enron attracted publicly wide public attention on accounting issues and subsequent auditors' cheating by Arthur Andersen. This report explains the main events of Enron's financial collapse and financial reporting issues. It will also be considered as a matter of accounting standards and auditing. After the investigation began, Enron discovered that it used a complex structure called special purpose entity (SPE) to hide the off-balance sheet taxes and liabilities. SPE is an independent entity created for limited purposes. "According to US GAAP, Enron does not need to combine these SPEs with financial statements if an independent third party controls (over 50%) the economic interests and" significant "capital of the SPE. % Of SPE corporate assets " The main accounting objective that Enron established the Special Purpose Entity (SPE) is to finance off-balance sheets to hide the bonds. If the relationship between Enron and the SPE meets certain criteria, it is not necessary to integrate the financial statements. In this case, Enron's ideal accounting objective can be achieved. The funds borrowed from SPE are recorded as earnings on Enron 's balance sheet, and Enron has never reported liabilities in its balance sheet. This will make Enron more profitable. As a result, the stock price rose sharply

The Enron scandal is primarily about how these are considered to be the smartest people in the world in order to allow securities companies to add so much money by lying from customers and stealing money. The company used several methods to raise stocks and keep them there. When Jeffskylin resigned Enron's CEO and CEO, the company eventually failed and fell down. Former CEO of Enron was born on 25 November 1953 in Pittsburgh, Pennsylvania. Case 1: Fraud has become a threat to businesses since the start of business. Enron scandal is one of the big threats to the business world. It can be said that the Enron scandal helped the birth of contemporary forensic accounting. In the Enron case, the ability of the forensic accountant has been tested and is still being used as a model for studies of national forensic accounting students. As a result of Enron, hundreds of other companies received similar audits. In addition to helping to expose other companies to similar fraud accounting practices, we also create a series of annual audit systems to ensure shareholder safety. Therefore, it also expands the field of accountant's work specializing in forensic accounting. Introduction In this paper, we will consider accounting scandal, especially Enron accounting scandal. First, I will explore the history of Enron. Let's explore the implications of derivatives after deeply exploring the accounting issues confronting Enron. Finally, after discussing the conclusion, I think it is important to consider different types of accounting fraud. The accounting scandal was caused by collective greed and corporate arrogance. In the problem of accounting education. Toy Center audit and business risk assessment, May 23, 2008, No. 2, pages 299 - 307 Christine E. Earley and Fred Phillips, senior management of professional services companies, assigned to audit the personal financial statements It is done. The company is called Toy Central Corporation (TCC). In addition, partners also ask you to identify business risks that could adversely affect TCC's ongoing profitability.

By 2001, the company filed for bankruptcy. This scandal shocked the whole country. In addition, it harms the economic life of some employees who rely on the company. Most of the people who have lost their jobs are nearing retirees. They lost all the benefits gained so far. After that, the company accepted the failure and agreed to the counterfeit account. And the profit was balancing the profit through losses and unrecorded costs. Stock price declines: stock prices fell to just 26 cents a share from 90 dollars per share in just two years. A study conducted by the Department of Justice and the Securities and Exchange Commission after Enron collapsed in 2002 showed that Enron's accountant Arthur Anderson helped misrepresent the financial condition of the company. Therefore, laws have been passed to further standardize the activities of accountants, and new policies are still being formulated. The necessary research here involves investigating environmental or workplace safety standards and laboratory studies showing the appropriate street light effects on reducing unnecessary benefits or harm and reducing violent crime of eating specific foods It is included. Such research can set standards and can support policies that regulate dangerous substances and practices in safe places. Critics say the deregulation of the energy business has created an environment for the decline of Enron. Kenneth Lay, Chairman and CEO, is clearly invited to participate in Dick Cheney's Vice President 's Energy Policy Working Group. Most importantly, Enron 's chief executive, in particular Ryan, is very close to many governments who call his friend Ryan, including President Bush himself "Kenny Boy". At that time, Enron was the beloved person of Wall Street and was seen as a model of business excellence. This article is not the first person to swing among energy giants, but McLean is unique. Links of "It Girls" McLean of Enron and Hollywood talk about Kate Hudson and Jennifer Lopez. She called Enron "It Stock" and talked about how to "rush" about company fans and when analysts talked about it. In the article for this wealthy reader, we ask simple questions and explain its importance. To express his own opinion, McLean said that he was almost innocent, the emperor did not have a style of clothing, and asked, "I do not know ... you?" Enron 's bankruptcy incident and a belief in the company' s many executives. McLean was praised for his downfall, her sequel "the wisest person in the room" was converted to a documentary and nominated for the Emmy award.

According to Croxford, "Despite the increase in the law, the corporate governance program has been strengthened, academic interest in corporate ethics has increased, multinational companies' failure to ethics accounting continues" (Croxford, 2010) Jamesford, 2010) argues that "accounting professionals are discriminated against age, culture, sex and education." Multinational corporations have been facing an ethical failure scandal for many years. Introduction In this paper, we will consider accounting scandal, especially Enron accounting scandal. First, I will explore the history of Enron. Let's explore the implications of derivatives after deeply exploring the accounting issues confronting Enron. Finally, after discussing the conclusion, I think it is important to consider different types of accounting fraud. The accounting scandal was caused by collective greed and corporate arrogance. In the problem of accounting education. Toy Center audit and business risk assessment, May 23, 2008, No. 2, pages 299 - 307 Christine E. Earley and Fred Phillips, senior management of professional services companies, assigned to audit the personal financial statements It is done. The company is called Toy Central Corporation (TCC). In addition, partners also ask you to identify business risks that could adversely affect TCC's ongoing profitability. In addition to being the biggest bankruptcy restructuring in the history of the United States, the Enron scandal is undoubtedly the biggest audit failure. It involved Enron and its auditor Arthur Andersen's fiscal scandal. And it was revealed at the end of 2001. This scandal led to the dissolution of Arthur Andersen, one of the top five accounting firms in the world. After a series of disclosures, including informal accounting procedures throughout the 1990s, Enron applied for bankruptcy protection in December 2001. Enron began living in 1985 and seems to be a nova in the business world. Along with the accounting firm Arthur Anderson, he became one of the biggest accounting scandals in the history of Enron. In addition to many illegal acts during the increase and decrease of Enron, there are still many moral dilemmas. In this article I will explain the history of the company, the actual crisis within Enron, and how the company responds to the scandal. Enron scandal is the biggest bankruptcy in the history of the United States and 4,000 employees are out of work. If it turns out that there is a problem with Enron's bookkeeping, it will take action on behalf of the US Securities and Exchange Commission. By 31 October 2001 the survey was upgraded to a formal investigation and Enron filed bankruptcy on 2 December 2001. This event will always be unforgettable as one of the most devastating events in the financial world.

The goal of Enron's ascent and descent is to maximize profit, become an important player and continue to live. The leading role at the time was Jeffery Skilling, CEO of Kenneth Lay who was hired as head of Enron Finance in Lay in 1990 and became President and Chief Operating Officer in 1997. Andron Fastow, Chief Financial Officer, Enron Chief Financial Officer. Enron merged with Houston Gas in 1985 and another natural gas pipeline created Enron. If you like it the most, you will feel surprised, disappointed and angry when you learn about the rapid rise of Enron. Please remember that the company's recent television commercial ended with words that asked "why, why, why?" Now, everyone has this problem. The Enron incident is a dream of scholars who conduct research and education. This will be a long-lasting nightmare for those currently or previously involved in the company, such as creditors, auditors, the Securities and Exchange Commission and accounting regulators. A few years ago I saw a documentary entitled "the wisest person in the room" about Enron's rise and rapid rise. This film is a warning story about the natural natural congenital nature and the danger of intelligence leading to long-term success. We strongly recommend you to see this detailed article. Every one of us can learn much from their death. I learned from my own experience and the experience of others. That means that the unique leadership that was developed is better than the charm of nature every time. Just as steel does not want to work in buildings not thrown into flames, you do not want to work in a company that does not have leadership or works at the leadership level. I always have short-term discussions to hire and hire attractive salespeople, but I know that personality is lacking.

Enron was once the beloved of American companies and was named "the most innovative company in America" ​​by Fortune magazine for six consecutive years. However, this very high image changed quickly, and the company finally applied for bankruptcy. In the next few pages, I will explain the history of this Fortune 500 company from last to last. Some of the key people involved in this scandal should be emphasized. First of all, it is founder Kenneth Lay. Until February 2001 when Jeffrey Skilling was promoted, Lay is Chairman and CEO of Enron. At that time, Enron was the beloved person of Wall Street and was seen as a model of business excellence. This article is not the first person to swing among energy giants, but McLean is unique. Links of "It Girls" McLean of Enron and Hollywood talk about Kate Hudson and Jennifer Lopez. She called Enron "It Stock" and talked about how to "rush" about company fans and when analysts talked about it. In the article for this wealthy reader, we ask simple questions and explain its importance. To express his own opinion, McLean said that he was almost innocent, the emperor did not have a style of clothing, and asked, "I do not know ... you?" Enron 's bankruptcy incident and a belief in the company' s many executives. McLean was praised for his downfall, her sequel "the wisest person in the room" was converted to a documentary and nominated for the Emmy award. Enron was once the beloved of American companies and was named "the most innovative company in America" ​​by Fortune magazine for six consecutive years. However, this very high image changed quickly, and the company finally applied for bankruptcy. In the next few pages, I will explain the history of this Fortune 500 company from last to last. Some of the key people involved in this scandal should be emphasized. First of all, it is founder Kenneth Lay. - ... This gives employees the opportunity to learn the principle of RRR Guilding. Employee Information - Employees receive Welcome Pack. It is necessary to bring the welcome pack to the day of employment. This includes the welcome letter to the RRR and its contract. The employee handbook details the program time and break time in the office. How to ask employees how to report missed or dangerous information

Forgiveness or reproach of toxic leaders is common in organizations and governments. Corruption, narcissism, and unethical behavior may affect the stability and sustainability of all organizations and individuals. However, people with ability, resilience, vision, and personality may learn to become effective and innovative leaders. More importantly, the personality of the leader may be a model of thinking, emotion, behavior on the environment including others. Morgan Stanley Dean Witter & Co. In 1997, Dean Witter, Discover & Co. It was founded after the merger with Morgan Stanley Group. Today, Dean Witter Reynolds Inc. and Morgan Stanley & Co. Incorporated are wholly owned subsidiaries of Morgan. Stanley Dean Witter & Co. It also includes Discover Card, NOVUS Financial, Prime Option Services, Discover Brokerage Direct, and Van Kampen American Capital. Based in New York based in Morgan Stanley, Dean Witter provides services to individual investors through a nationwide affiliated company network and offers a wide range of investments and credit products and services. In addition, we offer investment banking, asset management, sales and trading services in 38 offices in 23 countries worldwide. As an industry leader in the investment banking industry, Morgan Stanley Dean Witter is the world's No. 1 global equity underwriter in 1997, a merger and acquisition advisor to the world's No. 1 stock company. Morgan Stanley 's Dean Witter ranked second in the US initial public offering in 1997. As we all know, some long-term trends in the financial services market are very obvious last year and will continue to create challenges and opportunities. These trends are increasingly variable, globally, complex and integrated. Morgan Stanley Deanwitt's strategy is to take advantage of these innovative power with the mission of becoming the world's leading financial services company. They are convinced that the past year's achievements have had a strategic success. Fluctuating markets will also affect all financial services companies. The question is how they treat it

Thirteen years ago, the world's largest energy company experienced the biggest accounting scandal of the century. A company known as Enron worked very well, but unfortunately Enron went bankrupt after company executives made many wrong decisions. Enron executives are basically stock market gambler. They took a bad risk and misrepresented their financial situation to encourage investment in people's shares. When these strains collapsed in 2001, these people became victims of lies and misleading information reported by Enron. "The example of Enron recorded in the movie" Enron: The Wisest Man in the Room "(2005) seems to have foresight about the arrogance of a kind of company we are seeing in the United States today I will. The financial crisis: Like today's real estate and credit, the collapse of Enron is based on betrayal of trust ... "Click here to read the rest of this sample response file" Inconvenient truth Is a documentary on the global warming of the earth, a tool for public education and urges people to take action to save the earth. The documentary focuses on Goa, and his global warming activities are recognized worldwide. Goa combines objective scientific evidence, humor, and personal insight to create a powerful exploration that he believes is clearly the most important issue in human history at this or any other time. We have all heard about Enron. This film is a 2005 documentary on Enron's notorious collapse. Interestingly for historic lovers Enron: In order to investigate the corruption of modern companies and follow many illegal activities that led to the collapse of Enron, the smartest people in this room are also thinking from the business side. You do not want to see your business on the same path, so treat this movie as a legal warning. Alex Gibney 's documentary "Enron: the wisest person in the room" - based on the book of the same name - gives the exact history of the personality and events that led to the collapse of this huge energy trading company. Forget Johnny Depp - If you want a real bold eavesdropping story, the movie is very mature, showing a huge group of self wearing expensive suit, the ultimate profit of the United States I will loot. Enron cheating is well known, from its fraudulent accounting methods to super devils caused during the California energy crisis. Givenie's documentary did not add much to this knowledge, but it helped bring together a lot of complex information in a useful linear history - and without difficulty it is attributed to the sneaky simplicity of the alpha male Did.

The emergence of Enron is a big phenomenon. From the gas pipeline trader in the region to the world's largest energy trader, and return to the bankruptcy and shame of the mountain. In fact, Enron spent 16 years on assets of about $ 10 billion to $ 65 billion in assets, and 24 days of bankruptcy. Enron is also an example of the most famous corporate ethics in this century. There are many mistakes within the organization, including all individuals (normative and psychological methods), management methods (organizational norms, compensation systems, etc.), and organizational (world class culture) perspectives. "The example of Enron recorded in the movie" Enron: The Wisest Man in the Room "(2005) seems to have foresight about the arrogance of a kind of company we are seeing in the United States today I will. The financial crisis: Like today's real estate and credit, the collapse of Enron is based on betrayal of trust ... "Click here to read the rest of this sample response file" Inconvenient truth Is a documentary on the global warming of the earth, a tool for public education and urges people to take action to save the earth. The documentary focuses on Goa, and his global warming activities are recognized worldwide. Goa combines objective scientific evidence, humor, and personal insight to create a powerful exploration that he believes is clearly the most important issue in human history at this or any other time. We have all heard about Enron. This film is a 2005 documentary on Enron's notorious collapse. Interestingly for historic lovers Enron: In order to investigate the corruption of modern companies and follow many illegal activities that led to the collapse of Enron, the smartest people in this room are also thinking from the business side. You do not want to see your business on the same path, so treat this movie as a legal warning. Alex Gibney 's documentary "Enron: the wisest person in the room" - based on the book of the same name - gives the exact history of the personality and events that led to the collapse of this huge energy trading company. Forget Johnny Depp - If you want a real bold eavesdropping story, the movie is very mature, showing a huge group of self wearing expensive suit, the ultimate profit of the United States I will loot. Enron cheating is well known, from its fraudulent accounting methods to super devils caused during the California energy crisis. Givenie's documentary did not add much to this knowledge, but it helped bring together a lot of complex information in a useful linear history - and without difficulty it is attributed to the sneaky simplicity of the alpha male Did.

The collapse of Enron and Enron is a company that is familiar not only to the United States, but also to many people and companies all over the world. As it grew to be one of the biggest companies, many people in imaging are affected by the collapse of the company. More than 210,000 employees lost their jobs and did not even know what happened and even what happened to those who managed on the back side of the company. In addition to losing their work, family income form, they lost any money they invested in company stocks and pension funds. Market accounting marks used for Enron's commerce transactions are also a major problem that led to the decline of Enron. We record revenues based on future inflows under long-term contracts and record fees based on the present value of expected costs. The challenge of using this approach is to estimate the market price if it can not be determined objectively. We will encourage the implementation of accounting fraud. Therefore, in their financial statements, the feasibility of many contracts is overestimated to make themselves more profitable. Enron is meant to benefit from the possibility of a decline in startups. However, Enron 's hedging failure was due to the sharp decline in stock prices of start - up companies, and Enron' s own stock price soared. Raptors did not have enough money to pay Enron, so Enron 's executives injected a further $ 800 million of shares to Raptors to revive them. Raptors sold an additional $ 800 million worth of additional shares, so the stock price plummeted. Finally, a fantastic hedge was revealed. Several Enron executives have already received the initial investment from Raptors and have a generous benefit of more than $ 520 million. The main dilemma is that Enron's Raptor team is very costly, letting the company undertake a lot of debt and make the company appear legally expanded. The debt continues to runaway until the company can not handle it. Depends on Essay.com/ Enron's moral behavior, signs, misery, spirit (logical, emotional, reliable) Enron's unethical behavior by relying on signs, sadness, and spirit (logic, feelings, reliability) Enron 's hedging structure is very unique. In order to hedge and expand profits, Enron established an investment company called Raptors. Enron provided Raptors with a number of Enron shares and stock options. In return, Raptors paid Enron and promised to provide a hedge on the value of Enron's emerging stock. In order to meet accounting standards, it is necessary to separate Raptor from Enron. This is reflected positively in Enron's account books as well. These Raptor teams seem to have allowed independent speculators to protect Enron. If the stock price of a start-up company declines, Raptors will sell Enron shares and pay the difference by giving them options. This will also artificially increase market value and company revenue. Therefore, Enron has doubled in size in less than two years. Depends on Essay.com/ Enron's moral behavior, signs, misery, spirit (logical, emotional, reliable) Enron's unethical behavior by relying on signs, sadness, and spirit (logic, feelings, reliability)

Enron and Arthur Anderson are both industry giants. Enron, a Texas-based energy trading company, is rapidly expanding both in the domestic market and in the global market. Arthur Anderson, LLC. Anderson, headquartered in Chicago, is one of the top five accounting offices. But their means to achieve this position became doubtful and eventually led to their death. Enron used what is commonly called "creative" accounting, so that they recorded record profits. Enron began living in 1985 and seems to be a nova in the business world. Along with the accounting firm Arthur Anderson, he became one of the biggest accounting scandals in the history of Enron. In addition to many illegal acts during the increase and decrease of Enron, there are still many moral dilemmas. In this article I will explain the history of the company, the actual crisis within Enron, and how the company responds to the scandal. Enron scandal is the biggest bankruptcy in the history of the United States and 4,000 employees are out of work. If it turns out that there is a problem with Enron's bookkeeping, it will take action on behalf of the US Securities and Exchange Commission. By 31 October 2001 the survey was upgraded to a formal investigation and Enron filed bankruptcy on 2 December 2001. This event will always be unforgettable as one of the most devastating events in the financial world. In addition to being the biggest bankruptcy restructuring in the history of the United States, the Enron scandal is undoubtedly the biggest audit failure. It involved Enron and its auditor Arthur Andersen's fiscal scandal. And it was revealed at the end of 2001. This scandal led to the dissolution of Arthur Andersen, one of the top five accounting firms in the world. After a series of disclosures, including informal accounting procedures throughout the 1990s, Enron applied for bankruptcy protection in December 2001. Enron scandal, a series of events, resulted in the bankruptcy of Enron, a US energy, commodity and service company, and the dissolution of Arthur Anderson law firm, one of the world's largest auditing and accounting firms. The collapse of Enron over $ 60 billion in assets involves one of the largest bankruptcy filings in the history of the United States and creates many controversies and legislation aimed at improving accounting standards and practices, and the impact of the sustainable financial world It was.

In the United States, it is illegal to use insider information. Insider information is stock related information and there are many ways to get huge and unusual revenue in the stock market. The general way to collect insider information is from the company's direct employees. Information on shares may be illegal or legal. This is not illegal if the information is open to all current or future investors. Illegal information becomes illegal if illegal information is privatized from the public and used only by stock market investors. The Enron scandal was announced in October 2001 and eventually leads to bankruptcy of American energy company Enron based in Houston, Texas, and indeed Andersen, one of the top five largest partners in auditing and accounting, It broke up. . It is the world. At that time, in addition to being the biggest bankruptcy restructuring in the history of the United States, Enron was regarded as the largest audit failure. Enron was founded in 1985 by Kenneth Lay after the merger of Houston Gas and InterNorth. A few years later, when Jeffrey Skilling was hired, he hid billions of dollars of debt from failed transactions and projects using accounting vulnerabilities, special purpose entities, and poor financial reports We have developed a series of executable executives. Chief Financial Officer Andrew Fastow and other executives not only misunderstood Enron 's Board of Directors and Audit Committee on high risk accounting practices, but also pressured Arthur Andersen to ignore them. In the Enron case, Enron (trading of natural gas and electricity) and its accounting firm Arthur Andersen (published at the end of 2001) were involved in fiscal scandal. Enron entered bankruptcy of Enron in November 2001 after a series of disclosure on informal accounting treatment was done through the 1990s. Enron filed bankruptcy on December 2, 2001. As the scandal approached, Enron's stock price fell from less than 50 cents to 50 dollars. Enron's plunge occurred after most revenue and revenue disclosures were the result of a transaction with a special purpose entity (the limited partnership it controls). As a result, many of the debts of Enron and the losses they incurred were not reported in the financial statements. In addition, the scandal caused confusion

Enron scandal Question 1: What happened to Lay, Skilling, Fastow? Kenneth Lay was founded after InterNorth and Houston Natural Gas were assimilated in 1985. Later, he hired Jeffrey Skilling and Andrew Fastow. Along with these people and many others, Rein has concealed a lot of cash from contracts and plans that failed. This is possible through accounting loopholes, poor financial reporting and the use of special purpose entities. Introduction In this paper, we will consider accounting scandal, especially Enron accounting scandal. First, I will explore the history of Enron. Let's explore the implications of derivatives after deeply exploring the accounting issues confronting Enron. Finally, after discussing the conclusion, I think it is important to consider different types of accounting fraud. The accounting scandal was caused by collective greed and corporate arrogance. In the problem of accounting education. Toy Center audit and business risk assessment, May 23, 2008, No. 2, pages 299 - 307 Christine E. Earley and Fred Phillips, senior management of professional services companies, assigned to audit the personal financial statements It is done. The company is called Toy Central Corporation (TCC). In addition, partners also ask you to identify business risks that could adversely affect TCC's ongoing profitability. Enron scandal, a series of events, resulted in the bankruptcy of Enron, a US energy, commodity and service company, and the dissolution of Arthur Anderson law firm, one of the world's largest auditing and accounting firms. The collapse of Enron over $ 60 billion in assets involves one of the largest bankruptcy filings in the history of the United States and creates many controversies and legislation aimed at improving accounting standards and practices, and the impact of the sustainable financial world It was.

Most people all over the world have heard that Enron, America 's leading energy company, "cooks" (Gupta, Weirich & Turner, 2013) his book and has brought investors billions of dollars of income and retirement . The controversy over the Fund Enron scandal focuses on investor losses, officials' unethical behavior and suspicious accounting strategies, but many others are confused. The question arises as to who is really failing and what has been done to make it never happen again. According to Enron's lawsuit and official investigation, bankruptcy resulted in the unemployment of more than 6,100 Enron employees. In addition, it also brings serious mistakes to workers' health care and retirement savings as workers' 401K plans stop when workers' stock prices plunge. In addition, she pointed out that the 911 project brought a lot of benefits to Enron 's management team, not to provide profit to workers. In the 911 project Enron will pay a $ 105 million bonus to company executives before the bankruptcy application of the company in December 2001 (Steffy, 2005). Agency theory has become popular and accepted in the United States and the UK, but errors are increasing. In the United States, Enron is the biggest bankruptcy in American history due to the collapse of Enron (Thomas · Clark, 2004), thousands of employees who lost lifelong savings are tied to stocks of energy companies It was. Enron's business is based on risk management. When Enron 's stock price fell, Enron protected the shares of Enron by supplementing funds. At the same time, due to the agency problem, Andrew Fasto (CEO) awards are still secret, and another CEO (Kennethley) is getting a lot of wealth from the company. According to agency theory, Enron can not balance between insiders and outsiders in the board of directors. Therefore, due to the asymmetry of the information system, the lack of agency theory covering several aspects is evident, the confrontation of the moral crisis organization is the root cause of Enron's failure.

The mission of the Financial Accounting Standards Council (FASB) is to establish and improve financial accounting and reporting standards to provide guidance and education in general. Accounting standards help analysts, potential investors and corporate individuals determine and compare financial performance of the company. In recent years, the wave of accounting scandal broke out, some companies admit that they follow fraudulent accounting procedures and postpones concerns about the company's financial performance. The collapse of Enron, this is a story of old fashion robbery and terrible behavior, leading to the end of Enron. Responsible managers can only perform this type of fraud. Enron's checks and balances have not been confirmed, and many people who participate directly or indirectly become rich. People, power, and greed are the beginning of the end of Enron. To understand what is wrong with & lt; Tab / & gt; Enron, we need to understand the importance of proper management system within the organization. "System theory has had a major impact on the management science and the understanding of the organization. First of all let's see what the system is:" The system is an integrated set of parts to achieve overall goals When a part of the system is deleted, the nature of the system has also changed. "Compared with Enron," system "is a profitable company. What is going on is to achieve this goal Background Ansai began to face many difficult economic conditions. In 1988, deregulation of the electricity market was implemented, Enron redefined the business as an energy broker and bought a vibrant company. This company became a "broker" in the electricity industry, connecting the buyer and the seller. Enron accepted a culture that he said "wise". Pushing the limit is considered a survival skill; CEO Jeffrey Skilling's motto is "Run it right now, Implement it, Improve it". This culture praises innovation and unconstrained ambition, and publicly punishing bad performances can generate great profit in the short term. However, in the long run, it is becoming increasingly difficult to achieve added value by "always improving betting".

Morality is very important, especially in the business world. Morality is an undocumented law or rule defined by the human nature, and morals meet when people learn the difference between good and evil. In 2001, Enron was the fifth largest company among the Fortune 500 companies. Enron is also a market leader in energy production, distribution and trading. However, due to Enron 's unethical accounting behavior, the company was in bankruptcy in chapter 11. This bankruptcy caused many problems among many people. Many people have a say in Enron 's ethics. In my opinion, Enron's case is quite disgraceful for the whole moral company. Initially, Enron has developed rapidly and will never face moral dilemmas or problems. When the energy industry became the cornerstone of its business, the company was admired by the White House and Wall Street (DesJardins, J., 2006). Enron is enhancing its position as a competitive global business. It further supports deregulation of the free market and regards itself as a socially responsible organization through attention to the environment and other standardization activities in the third world countries. In order to diversify its activities, Enron uses deregulation and innovation of financial products such as derivatives. As financial instruments and other transactions become more complex, Enron will begin working on fraudulent accounting practices. At first glance, Enron looks like a good corporate citizen with all corporate social responsibility (CSR) and business ethics tools within the community (Sims & Brinkmann, 2003). However, the Enron scandal is the biggest enterprise scandal in history, a symbol of institutionalized, well-planned corporate fraud, Enron scandal contains illegal and unethical activities. According to Carroll and Buchholtz (2008), CFO Jeffrey Skilling and CEO Ken Lay played an important role in the Enron scandal. They are all working on conspiracy for fraud and profit expansion. In Enron's camouflage debt, Lay and Skilling used ready-made partnerships to "lie to investors and employees about the catastrophic financial situation of companies in the sale of their stocks" (Carroll & Buchholtz, 2008, p. 256). One of the most notable projects on e-Bay after the Enron scandal was a copy of Enron's Ethics 64 pages. The seller / former employee said he was "never opened". Enron, Chief Executive Officer, says, "We are proud of Enron, we know that it has a fair and sincere reputation and is respected. (Enron 2)" We will make such a broad ethical sense For CEOs who want to respect the company, there are still unresolved issues, what went wrong.

Ethical behavior is deemed appropriate. Human moral principles are formed from birth and overtime throughout their lives. There are many factors that influence what you think is right and what you think is wrong. Several factors are human family, religion, culture, and experience. In business, employees need to act ethically so as not to sue corporate lawsuits, understand ways to accept public opinion criticism while benefiting the company. As Enron, Bernie Madoff, or the example above, ethical behavior may be a matter of disclosure. Business ethics can also challenge based on business practices. For example, during the 1990's Nike was accused of abusing workers from third world countries to produce their products. The low wages they paid to the workers made Nike's profit higher, Aaron Bernstein, "Nike sweat new game plan", "Business weekly", 20th September 2004, http: //www.businessweek .com / magazine / contents / 04_38 / b3900011_mz001. Htm (accessed on 6th December 2009) This is not illegal - they pay salaries for workers - but they are considered unethical as they pay a reasonable amount to workers. Another example of unethical behavior is that it does not disclose information. For example, if a car dealer knows that there is an accident in the used car that you are selling, if you say that it is not involved in an accident, it is unethical. Ethical Behavior Analysis Bernie Madoff and Enron's ethics, ethical values ​​and social responsibility should be adjusted in the company's business structure. These key characteristics are the maintenance of comprehensive business ethics, the acquisition of employees with personal ethical values, and ultimately ethical behavior, social, cultural, economic and It is sensitive to environmental problems. The purpose of this article is to discuss Stephanie's four ethical behaviors, religion, military, women, psychology (bipolar). It also entered her career. What is the development of Stephanie and her moral prospects? What will she do in the future? Stephanie grew up in a very religious house and started a belief system from the early days. In later life, Stephanie tried several different religions to gain more knowledge about how the world works. Stephanie worked for the US Air Force

"Based on the unprecedented slogan of Vice President Shelon Watkins of Enron, POWER FAILURE is an explanation of greed, ambition and arrogance, and internal competition and financial fraud in the 20th century against killing the rise of Enron Enron's greedy culture About the way to raise the biggest bankruptcy inside the story by the author, Schwarz, Mimi Same: Watkins, Xie Enron is a new economic model company "(Welcomed as a power outage in the second half of the 1990s, Lin) Enron is a new economic company, It is regarded as one of the most innovative companies in the world. The Enron scandal was announced in October 2001 and eventually leads to bankruptcy of American energy company Enron based in Houston, Texas, and indeed Andersen, one of the top five largest partners in auditing and accounting, It broke up. . It is the world. At that time, in addition to being the biggest bankruptcy restructuring in the history of the United States, Enron was regarded as the largest audit failure. Enron was founded in 1985 by Kenneth Lay after the merger of Houston Gas and InterNorth. A few years later, when Jeffrey Skilling was hired, he hid billions of dollars of debt from failed transactions and projects using accounting vulnerabilities, special purpose entities, and poor financial reports We have developed a series of executable executives. Chief Financial Officer Andrew Fastow and other executives not only misunderstood Enron 's Board of Directors and the Audit Committee on high risk accounting practices, but also pressured Arthur Andersen to ignore them. In addition to being the biggest bankruptcy restructuring in the history of the United States, the Enron scandal is undoubtedly the biggest audit failure. It involved Enron and its auditor Arthur Andersen's fiscal scandal. And it was revealed at the end of 2001. This scandal led to the dissolution of Arthur Andersen, one of the top five accounting firms in the world. After a series of disclosures, including informal accounting procedures throughout the 1990s, Enron applied for bankruptcy protection in December 2001. Enron scandal, a series of events, resulted in the bankruptcy of Enron, a US energy, commodity and service company, and the dissolution of Arthur Anderson law firm, one of the world's largest auditing and accounting firms. The collapse of Enron over $ 60 billion in assets involves one of the largest bankruptcy filings in the history of the United States and creates many controversies and legislation aimed at improving accounting standards and practices, and the impact of the sustainable financial world It was.

We will publish the released financial information to satisfy the needs and needs of users. This includes shareholders checking the direction of the company's development, whether it has attained healthy profits, whether it has the ability to pay, the value of the company and the possibility of failure. Other users are employees who wish to check the report to see if their work is safe, possible, whether wage or pension goes up. This report provides stakeholders and shareholders with information on the company's performance and financial situation. Enron uses a variety of fraudulent, confusing, fraudulent accounting practices and strategies to cover incorrect reporting of Enron 's financial information. The purpose of creating a special purpose entity is to hide the important responsibilities of Enron 's financial statements. These companies show Enron more profitable than it actually is and create a dangerous spiral. Every quarter the company officials have to make increasingly monetary fraud in order to generate billions of dollars of profits The company is actually losing money. This approach raised their stock price to a new level as executives began investigating insider information and trading millions of dollars on Enron shares. Enron administrators and insiders know offshore accounts that hide corporate losses but investors do not know Accounting did not result in recent corporate scandals like Enron and WorldCom. The unreliable financial statements are management decisions, fraud and other consequences. Management fraud on fraudulent financial statements accused the accountant as scapegoat and overlooked the real problem. Reliable financial reporting relies on some somewhat effective internal control, but effective internal control relies heavily on reliable management systems and strong corporate governance. (The management system is the process of planning, executing, and controlling all business processes within an organization.)

In this rapid pace of dogs and dogs, profitable and successful business can meet ethical standards? why? What is happening? How does design (or technology) ethics cause controversy? Can you imagine that other industries insist on whether you need to consider ethical issues? Can you imagine that it is important for a doctor to discuss morality? In fact, they are doing it. They are discussing moral issues everyday. However, they are far from arguing whether they are important, but they are considering more interesting details. To be honest, where do I need to be for software for autonomous vehicles and smart vibrators? The importance of business ethics has long been controversial. At the turn of the 21st century, the Enron scandal added a new fever to the discussion. Enron went bankrupt and learned lessons from other companies. Removing your ethics can sacrifice everything to you from business image to profit. Today, Enron has become a case study, and it is often quoted in business and academia whenever ethics are mentioned. Concerns of both the government and the company are boosting ethics. SOX was introduced primarily to regulate the financial business, but other companies pay attention to ethical issues over the next few years. At first glance, companies seem to be more interested in their image and hence focus on ethics. But the real answer is deeper. This is not just your image, but your achievement and profitability also depends on ethics. Business ethics (also called corporate ethics) is a type of application ethics or professional ethics that tests ethical and moral or ethical issues that may occur in a business environment. This applies to all aspects of business execution and is related to individual and organization-wide behavior. These ethics come from individuals, organization statements, or legal systems. These norms, values, ethics, and unethical behavior are used to guide the business. They will help these companies keep in touch with stakeholders

Compromise of financial transactions - Personal financial problems promote the demand for success and financial compensation. BernieEbbers secured multiple loans to support other individual companies. He had economic problems and was unable to pay the margin requirement for his WorldCom stock. He convinced the board to eventually provide him with the company's financing. To increase the loyalty, Bernie Ebbers also offered a loan to Chief Operating Officer Ron Beaumont. In addition, Mr. Scott Sullivan, Chief Financial Officer, provided personal checks (bonuses) to major managers involved in fraud accounting activities. In 2001, a series of financial information frauds occurred including Enron, the auditing firm Arthur Andersen, the telecommunications company WorldCom, Qwest, Sunbeam, and other well-known companies. These issues highlight the need to review the effectiveness of accounting standards, audit regulations and corporate governance principles. In some cases, management may manipulate the figures shown in the financial report to show better economic performance. In other cases, tax and regulatory incentives promote excessive use of companies and decisions to bear certain irrational risks. Among many products, WorldCom and Enron are still attracting attention in the 21st century. According to available information, WorldCom participated in a series of financial scandals in the stock exchange market when these scandals did not meet the capital standards. As stated in the letter, these factors had a considerable impact in promoting the company's collapse in 2002. Based on this reasoning, the financial statements find one of the most important ethical issues in any investment. Accounting did not result in recent corporate scandals like Enron and WorldCom. The unreliable financial statements are management decisions, fraud and other consequences. Management fraud on fraudulent financial statements accused the accountant as scapegoat and overlooked the real problem. Reliable financial reporting relies on some somewhat effective internal control, but effective internal control relies heavily on reliable management systems and strong corporate governance. (The management system is the process of planning, executing, and controlling all business processes within an organization.)

Enron Scandal Enron is a gas pipeline company based in Houston. In 2001, Enron became the seventh largest company in the United States. Enron is involved in electronic energy trading, energy intermediation and options trading. On October 16, 2001, Enron announced a loss of $ 618 million in the third quarter. On October 17, 2001, Enron lowered its stock price by $ 1.2 billion. On October 22, 2001, the US Securities and Exchange Commission (SEC) began Enron 's business practices and survey of auditors. Nepotism, sponsorship, corruption, leadership challenges, conversation, ethical leadership, emerging market leadership issues, ethical leadership, responsible leadership, corporate ethics, corporate social responsibility, value and ethics, emerging market strategies, corruption, Corruption; power capitalism A study of the history of ethics and ideas helps us to understand the two global overlapping issues that drive most leadership studies. They: What is leadership? What is good leadership? One is leadership and explanatory problems. The other is about what the leader should do, or normative problems. These two problems are sometimes confused with literature. Advances in leadership research depend on the ability of scholars in the field to integrate answers to these questions. In this chapter, we will explain the influence of these two problems on understanding of leadership. I started by studying how ethics and effectiveness issues play a role in modern leadership and ethical work and discussing some of the ethical issues related to leadership. Then I showed some insights gathered from ancient literature and how they supplement and provide context for contemporary studies. This section briefly describes three leadership theories overlapping the field of ethical leadership. Change, spirituality, and true leadership theory all work on the moral possibilities of leadership in some way. Next, I will explain the connection and the difference between these and the construction of ethical leadership. As this is already done elsewhere, we are not going to detail convergence and discrepancy between moral leadership and other structures (Treviño & Brown, publisher). In addition, the relationship between truth, change, and spiritual leadership is well documented (Avolio & Gardner, 2005) and is beyond the scope of this manuscript. Table 1 summarizes some of the major similarities and differences between ethical leadership and these related structures.

In May 2002, Anderson was indicted for two main reasons interfering with the enforcement of justice. First, David Duncan, former partner of Andersen, who was in charge of auditing Enron, discarded related documents to prevent withdrawing the relevant documents from the survey. Next, Andersen's internal lawyer Nancy Temple advises the administrator to pay attention to the document retention policy. The jury judged Andersen as guilty and believed that David Duncan was persecuted by corruption to prevent the integrity of the judicial process. In 2005, the Supreme Court overturned Andersen 's conviction on account of the flaws of the jury. In addition to Andrew Fasto, the protagonists of the Enron scandal are Arthur Andersen LLP, which is responsible for Enron's accounting, and David B. Duncan, a partner. . At that time, Andersen was known for its high standards and high quality risk management as one of the top five accounting firms in the United States. But despite Enron's inadequate accounting practices, Arthur Andersen submitted a sign of approval and for many years signed the company's report - for investors and regulators. By April 2001, many analysts began to question Enron 's earnings and its transparency. Within one year, from the end of 2000 to the beginning of 2001, the consulting company had dismissed personnel collectively. Most Internet startup consulting companies went bankrupt. Andersen Consulting won the international mobile litigation against its sister company Arthur Andersen and renamed it Accenture. Arthur Andersen was caught up in the Enron scandal and forced to close. On July 27, 2001, Accenture's initial public offering and many partners became very wealthy. In the low-end market you can double recruit, sales, outsourcing, new entry and marketing (yes, using Tiger ads). Accenture has a large business in India and China and continues to maintain its leading position in the industry. Since then, Standard & Poor's 500 index rose by 45%, Accenture shares rose 206%, revenues were $ 23 billion and market value was $ 32 billion. Arthur Andersen started the audit of Enron 's book in 1986. In the beginning of 2001, Enron was considered to be a "primary energy company" with market capitalization of about $ 75 billion. Because it relies heavily on the opinion of the auditor. Enron's participation fee is a small part of AA's revenue, but most of the revenue comes from the Huston office, founded by Enron's Huston headquarters and partner David Duncan.

My friend Michael and his family moved to India on 1st January 2011, more than three years ago, to pack up and become a missionary. They spread the word of God to those who do not know who he is. Some of his family visited them and went to India to tell me when they were there. The way they talk about India and the experience they made it make it so special and beautiful. I learned much about India from my research on this project and their speech. The country of India is influenced by its history, people, society, culture and geography. Our case study began with background information on Indian Enron Dabhol project. Let's start with a brief introduction on the history of Enron, how they work in Texas, and how to achieve cooperation agreements between US companies and India. Then we will explain the location of Dabhol. Next, I explained the problem that the project encountered from the beginning. Many aspects of the contract are criticized. The biggest obstacle that Enron faces is clash between federal and state governments, Indian culture and changes in Indian political power. All these factors caused Enron and India to renegotiate Justin pointed out the history of British colonialism in India. Most Indian people were dominated by East India Company in the first half of the 19th century. Because of the revolt in 1857 the company broke up and India was dominated directly by the British royal family. In 1909 British gave autonomy right to India. Josten proposed researchers Thomas Hyde and H. J. R. Murray who were active from the 19th century to the beginning of the 20th century and they discovered their claim to the origin of Chess Indians. This, of course, ignores the contribution of the early German researchers who have reached similar conclusions as the UK. Eleanor Nesbitt, a professor of history and religion in India, said the colonial government strengthened the division of British Indian caste-led sector through a series of laws in the early 20th century as well as its caste census . For example, British colonial officials have enacted laws such as the 1900 Land Exclusion Law and the 1913 Punjab Prevention Law. These actions prohibit the transfer of land from underground racing to intergenerational and intergenerational transfers of non-agricultural castles, thereby hampering the economic flow of assets, causing subsequent caste barriers in India There.

One month after Twin Towers collapsed in New York City, the focus of the country turned into an Enron incident. Nearly every day, the names of Kenneth Lay and Jeffery Skilling are in the media. Enron applied for bankruptcy, and thousands of people lost work and pensions. Another company involved in the scandal is Accounting firm Arthur Andersen, Enron is their client. Even after the US Securities and Exchange Commission warned, Arthur Andersen continued a bad audit. If the employees of Arthur Andersen are morally ethical, after the warning the Enron scandal will not lead to the conviction and dissolution of Arthur Andersen. In the conclusion of a famous criminal action against Andersen Chartered Accountant after the collapse of Enron, the Supreme Court reversed Arthur Andersen's criminal trial that was committed before the SEC's subpoena was received. The judgment court concluded that the judge's instructions by the judge were based on the basic elements of the scientist's actual understanding of the case (as opposed to the "reasonable prospects" criteria in civil lawsuits) and the intention to intervene in the case He decided to ignore. If you do not discuss the participation of Enron's accountant Arthur Anderson, the discussion of the Enron scandal will not be complete. Arthur Andersen was one of the many reasons Enron collapsed when conflicts of interest arise between the two roles of Enron as a corporate auditor and consultant. Enron 's Chief Financial Officer Andrew Fastow promotes many transactions and he has vested interests in both parties to this transaction. By creating these transactions and intentionally participating, he placed responsibility for the position of the company above his own financial needs. According to a 2000 report by Paul and Palepu (2003), Arthur Andersen received an audit fee of $ 25 million and a consulting fee of $ 27 million, which are based on the public customer audit fee at the Arthur Andersen Houston office Accounting for about 27%. Anderson was also responsible for a part of Enron 's internal accounting, and some of Anderson' s employees eventually left Enron 's job.

Unless I mention the recent economic difficulties of Japan and some other countries, I should be charged with libel. Because these difficulties contrast with long-term economic success, I think these difficulties are shocking for the Japanese people. But as history shows, they show that, over the long term, enjoying stable and consistent growth is beyond the capacity of the state. In any country, no matter how successful you seem to have encountered a recession. Introduction In this paper, we will consider accounting scandal, especially Enron accounting scandal. First, I will explore the history of Enron. Let's explore the implications of derivatives after deeply exploring the accounting issues confronting Enron. Finally, after discussing the conclusion, I think it is important to consider different types of accounting fraud. The accounting scandal was caused by collective greed and corporate arrogance. In the problem of accounting education. Toy Center audit and business risk assessment, May 23, 2008, No. 2, pages 299 - 307 Christine E. Earley and Fred Phillips, senior management of professional services companies, assigned to audit the personal financial statements It is done. The company is called Toy Central Corporation (TCC). In addition, partners also ask you to identify business risks that could adversely affect TCC's ongoing profitability. WorldCom scandal is one of the biggest accounting scandals in the US corporate history. WorldCom is a US telecommunications company. World Communication Accounting scandal was released in 2002. The company adopted fraud accounting practices in the five quarters (the fourth quarter of 2001 and the first quarter of 2002) (The World Com Accounting Scandal, 2002). A famous telecommunications company WorldCom and accounting, auditing and consulting companies are involved in this large accounting fraud. WorldCom's corporate scandal eventually invited the company's stigma, the biggest bankruptcy in American history.

Kenneth Lay is CEO and Chairman of a successful energy trading company called Enron. Kenneth Lay was born between April 15 and 1942 (Johnson, 2004). As everyone knows, his company has the most innovative accounting procedures. Kenneth Lay has become a son of religious Baptist families. Kennethley is also an educated person; his highest academic record is a doctorate in economics. Kenneth Rey also served the US Navy for about three years. When Kenneth grew up, he knew that he must always support his family. Enron was formed by the merger of Houston Gas and Internorth. Kenneth, CEO of Houston gasoline, led the merger of the two companies. Kenneth became CEO of Enron. Previously, Enron was fully involved in the distribution and distribution of electricity and natural gas in the United States. At the time of the merger, Enron assumed a large debt, which led to deregulation. After that, Enron lost the right to its pipeline. The company must find ways to create profits and cash flows. Kenneth hired Jeffrey Skilling as Enron's accountant. Skilling recommends purchasing natural gas from the supplier network and selling it to consumers with a fixed price and contract. In Enron's case study Kenneth Lay, it is clear that Kenneth Lay is perfect mindfulness. He knows all the loopholes of the company, all the circumstances, the price of Enron shares, and the publicly released results after the data has been manipulated. His rise is an example of how prudent he is. He acquired a Ph.D in Economics and served as President of the Missouri Brotherhood. He used the right idea in the wrong direction, but he was extremely conscious of various ways to raise the stock price of the company. Because of his spiritual behavior, he was able to manipulate the staff to equip the number. He knew that employees would refuse to do so because it was morally legitimate and completely illegal, he did so. As he noticed the different situation he would face soon to meet their reaction and his personal need very quickly. He read this before others elicited their interests. The relationship between President George W. Bush and Enron and Chief Executive Officer Kenneth Rey has excellent track records in major US newspapers. However, when Enron became a devastating organization with Apple's bad CEO, Lai and other executives were sued. He died of heart disease before conviction (Bendiktsson, 2010). The fifth reason may be a victim of crime. If the victim of the white collar crime is another upper class person, the ruling class wants to protect that person. The victimization of the members of the upper class by other members of the upper class can be regarded as a crime. Members of the upper class need to protect people in their class from abnormalities. This is a conflict between dominant classes of groups (Wheelock et al., 2011). Perhaps Madoff can be used as an example. Rich Rich deposits funds in Madoff's investment fund and promises a very good return. Instead, they lost money This document was downloaded from BI Brage, an organizational knowledge base (open access) of BI Norwegian Business School.

Sherron Watkins wrote this six page letter from Kenneth Lay and there is a danger. Do you think she should write this letter? Why. When Sherron Watkins decided to write a six page letter to Kenneth Lay, she ran a lot of risks. She risks the safety of work, individuals and families. This is because she may be fired, charged, blacklisted, arrested, threatened or killed by her by other senior executives who are responsible for the collapse of Kenneth Rey and Enron. For example, if she was dismissed, another employer could have a doubt about her ability because she was fired by "the most innovative com in the United States, Enron" It is difficult to find. Enron's vice president, Sherron Watkins wrote anonymous letters to Kenneth Lay expressing concern over the future scandal. When Enron's investment and stock deteriorate, the partnership will also disappear as funds disappear at the same time. A major vulnerability has been opened in your account. Executives decided to deal with their mistakes as the stock price fell to $ 33 per share, dropping to nearly two thirds from the same period last year. On Tuesday, October 16, Enron announced the loss for the first quarter in the past four years. This is huge amount of US $ 618 million. The staff got into a panic and there was a good reason. Enron 's final decision was to prevent employees from selling shares on the pension scheme. Enron's stock price is trading at $ 15 this weekend. On August 15, Sherron Watkins, Vice President of Enterprise Development, sent Lay an anonymous letter warning of company accounting practices. In the letter, "I am very nervous, will collapse in the wave of the accounting scandal," Mr. Watkins contacted a friend working for Anderson. Her view On August 22, Watkins and Ray met alone and handed him a six-page letter to explain Enron 's accounting problem further. She thought that using a law firm would create a conflict of interest but she talked to someone outside the company and then decided whether to swear that the company's law firm Vinson & Elkins would consider the problem Asked. They wanted to dismiss Watkins but they decided to oppose it in order to prevent litigation but consulted with the other executives, as the Texas law did not protect the company whistleblowers. 1. Sherron Watkins writes Kenneth Lay's letter on page 6 and is in danger. Do you think she should write this letter? Why. When Sherron Watkins decided to write a six page letter to Kenneth Lay, she ran a lot of risks. She risks the safety of work, individuals and families. This is because she may be fired, charged, blacklisted, arrested, threatened or killed by her by other senior executives who are responsible for the collapse of Kenneth Rey and Enron. For example, if she was dismissed, another employer could have a doubt about her ability because she was fired by "the most innovative com in the United States, Enron" It is difficult to find.

This bill covers a number of important issues such as auditor independence, strengthening corporate information disclosure, corporate committee and criminal committee accountability, corporate fraud and accountability. The Sarbanes-Oxley Act is very extensive, but Section 802 "Corporate Punishment for Enterprise and Criminal Fraud", "Criminal Punishment for Document Changes" is one of the most important parts of this law. The bill stipulates that the company should not change documents mainly. According to Sections 802, 18, 73 of United States law, amendments were made at the end of Articles 1519 and 1520. Research and discussion of the 2002 Sarbanes-Oxley Act We clarify the main elements and the main objectives of the Sarbanes-Oxley Act of 2002. What are some of the criticisms surrounding the bill? Does this measure have economic impact on the company? Has the Sarbanes-Oxley Act achieved so far? Indirect and Direct Law The preparer of the financial statements has two choices, indirectly and directly when preparing the cash flow statement. Even in F.A.S.B., indirect methods are actually widely used. Indicates the priority of the direct method. Describes the similarities and differences between direct and indirect methods and the advantages of using each method. There is nothing to deny the influence of the 2002 Sarbanes-Oxley Act. The Sarbanes-Oxley Act was developed for corporate accounting scandals in companies such as Enron, Tyco, WorldCom. The purpose of the Sarbanes-Oxley Act is to strengthen the oversight of accounting practices of listed companies, so that investors will not be affected by other Enron, Tyco, WorldCom. With the development of the Sarbanes-Oxley method in 2002, the audit and accounting industry began to change. The Sarbanes - Oxley Act has changed game rules regarding fraud detection. Prior to the enactment of the bill, the auditing company was mainly subject to self-regulation, which turned out to be problematic. A company like Arthur Anderson says that fraud with a fraud company lacks integrity. As a result, the Sarbanes-Oxley Act established the Public Company Supervision Committee (PCAOB) to strengthen the oversight and supervision of accounting professionals. In 2004, fraud has cost $ 648 billion to the US economy, which is 20 times the cost of general street crime and shows the importance of a powerful fraud detection system . In order to understand the importance of the Sarbanes-Oxley method, it is very important to understand the behavior itself. From my reading, the Sarbanes-Oxley Act seems to have passed through to regain the public's confidence in the financial reporting of listed companies. Three Affected Areas - Strengthening internal controls, preventing fraud, and improving the accountability of the Audit Committee. This means a new role of certified public accountants. They are responsible for leading many new rules and regulations through their company. With this role they

When operating a company with internal control, we protect the company from internal and external theft while ensuring that employees in the company act in an ethical and legal context. Internal control prevents illegal use or current employee theft and provides protection measures to reduce internal errors and irregularities of the accounting process that may be seen as distorting the company's true financial situation Offers. It is proved that the opportunity to hire people who can steal money is monitored even if there is no check or balance to monitor the financial statements and prevent ordinary honest people. Compliance with the Sarbanes-Oxley Act or socks is another element of the internal control process. The Sarbanes-Oxley Act emphasizes the importance of listed companies to maintain internal control over financial reporting. The law requires listed companies to include detailed information on their internal controls in their annual reports. It is a good thing for investors and helps to prove the integrity and management of the company's financial data. "http://smallbusiness.chron.com/purpose-internal-controls-company-12116.html Section 404 of the Sarbanes-Oxley Act prompts the company to include in its report to the US Securities and Exchange Commission (SEC) statements on responsibility "to establish and maintain the structure and procedures of appropriate internal control over financial reporting" I am requesting it. . ). The annual report should include the evaluation of the company's internal control structure and the effectiveness of the financial reporting process. After that, it is necessary for the registered accounting office to permit "to prove and report management's evaluation". This aspect of the law requires companies to record important financial statements and reviews from certified public accountants and requires companies to abide by this aspect of the Sarbanes-Oxley Act (Additon, 2011) A lot of effort and a lot of money are necessary. Financial companies are always managed efficiently because they must always comply with the law. There is nothing to deny the influence of the 2002 Sarbanes-Oxley Act. The Sarbanes-Oxley Act was developed for corporate accounting scandals in companies such as Enron, Tyco, WorldCom. The purpose of the Sarbanes-Oxley Act is to strengthen the oversight of accounting practices of listed companies, so that investors will not be affected by other Enron, Tyco, WorldCom.

Today's business needs to comply with established guidelines and regulations when maintaining and reporting business transactions. The purpose of these guidelines and regulations is to ensure the accuracy of corporate accounting reports and to ensure that company assets are not misused or misused by employees. The internal control of the company falls into various categories, but this article explains the establishment of responsibility, physical, mechanical, electronic control, separation of duties, and independent internal verification. Compliance with the Sarbanes-Oxley Act or socks is another element of the internal control process. The Sarbanes-Oxley Act emphasizes the importance of listed companies to maintain internal control over financial reporting. The law requires listed companies to include detailed information on their internal controls in their annual reports. It is a good thing for investors and helps to prove the integrity and management of the company's financial data. "http://smallbusiness.chron.com/purpose-internal-controls-company-12116.html Section 404 of the Sarbanes-Oxley Act prompts the company to include in its report to the US Securities and Exchange Commission (SEC) statements on responsibility "to establish and maintain the structure and procedures of appropriate internal control over financial reporting" I am requesting it. . ). The annual report should include the evaluation of the company's internal control structure and the effectiveness of the financial reporting process. After that, it is necessary for the registered accounting office to permit "to prove and report management's evaluation". This aspect of the law requires companies to record important financial statements and reviews from certified public accountants and requires companies to abide by this aspect of the Sarbanes-Oxley Act (Additon, 2011) A lot of effort and a lot of money are necessary. Financial companies are always managed efficiently because they must always comply with the law. There is nothing to deny the influence of the 2002 Sarbanes-Oxley Act. The Sarbanes-Oxley Act was developed for corporate accounting scandals in companies such as Enron, Tyco, WorldCom. The purpose of the Sarbanes-Oxley Act is to strengthen the oversight of accounting practices of listed companies, so that investors will not be affected by other Enron, Tyco, WorldCom.

Worldcom scandal content Important elements of Worldcom ....................................... ............................... Global com's corporate governance problem ... ... ... ........................................... ... ... 4 UK Corporate Governance ............................................. ... ... ......................... 5, 6 Conclusion ... ....................... ... ... ........................................ 6 ... .... .................................... ... ... ... .................... In the 1990s, the company executed other telecommunications companies. Due to a series of acquisitions, the reported income increased from $ 154 million in 1990 to $ 39.2 billion in 2001 (Lyke and Jickling, 2002). WorldCom scandal is one of the biggest accounting scandals in the US corporate history. WorldCom is a US telecommunications company. World Communication Accounting scandal was released in 2002. The company adopted fraud accounting practices in the five quarters (the fourth quarter of 2001 and the first quarter of 2002) (The World Com Accounting Scandal, 2002). A famous telecommunications company WorldCom and accounting, auditing and consulting companies are involved in this large accounting fraud. WorldCom's corporate scandal eventually invited the company's stigma, the biggest bankruptcy in American history. WorldCom is the second largest telecommunications company in the United States in 2000 (The World Com Accounting Scandal, 2002). In 1983, in the hinterland of the state of Mississippi there was not much business, reaching the peak of corporate success, revenues exceeded $ 39 billion and MCAP was $ 150 million (The World Com Accounting Scandal, 2002). In that process, it ranked 42nd in the Fortune 500 list. Under the leadership of CEO Bernie Ebbers, the proliferation of acquisitions in the 1990s and the demand for telecommunications services further boosted the development of communications in the world. However, on June 25, 2002 WorldCom announced that it exaggerated revenues in excess of $ 3.8 billion in the first quarter of 2001 and 2002 (The World Com Accounting Scandal, 2002). scandal People need only consider Enron and the World Communications Accounting scandal in 2001 and 2002 to understand the damage that can occur if public accounting professionals do not fulfill their obligations to customers and the public . Due to accounting corruption by Enron and WorldCom, the two listed companies went bankrupt, employees lost their jobs and pensions, and investors suffered a large loss in the stock market. There is no strict and prompt rule for writing accounting resume. The most important thing is to concentrate on presenting your skills, qualifications, specialties and specific outcomes in an attractive and easy-to-read format. However, by following best practices for creating resumes, you can create a simple, easy-to-scan resume for potential employers to respond to.

In 2002, Senator Paul Sarbanes (Democrat Maryland) and Congressman Michael Oxley (Republican of Ohio State), a new law to further standardize accounting and auditing of companies that are publicly traded in the United States I crossed the aisle to develop. And financial report. Since the American people demanded reforms to deal with a wide range of fraud and corruption, the Sarbanes-Oxley Act (SOX) (also known as Public Accounting Reform and the Investor Protection Act of 2002) It was passed. A large American company. Research and discussion of the 2002 Sarbanes-Oxley Act We clarify the main elements and the main objectives of the Sarbanes-Oxley Act of 2002. What are some of the criticisms surrounding the bill? Does this measure have economic impact on the company? Has the Sarbanes-Oxley Act achieved so far? Indirect and Direct Law The preparer of the financial statements has two choices, indirectly and directly when preparing the cash flow statement. Even in F.A.S.B., indirect methods are actually widely used. Indicates the priority of the direct method. Describes the similarities and differences between direct and indirect methods and the advantages of using each method. Of course, the 2002 Sarbanes-Oxley Act attracted the most attention recently. The Sarbanes-Oxley Act was developed for companies such as World Com, Enron, Arthur Andersen. The Sarbanes-Oxley Act had a major impact on listed companies, but it brought a trickle-down effect. It requires that all listed companies reveal whether they have the ethics provisions of their CFO. The trend is that more and more companies adopt and use ethical guidelines. There is nothing to deny the influence of the 2002 Sarbanes-Oxley Act. The Sarbanes-Oxley Act was developed for corporate accounting scandals in companies such as Enron, Tyco, WorldCom. The purpose of the Sarbanes-Oxley Act is to strengthen the oversight of accounting practices of listed companies, so that investors will not be affected by other Enron, Tyco, WorldCom. With the development of the Sarbanes-Oxley method in 2002, the audit and accounting industry began to change. The Sarbanes - Oxley Act has changed game rules regarding fraud detection. Prior to the enactment of the bill, the auditing company was mainly subject to self-regulation, which turned out to be problematic. A company like Arthur Anderson says that fraud with a fraud company lacks integrity. As a result, the Sarbanes-Oxley Act established the Public Company Supervision Committee (PCAOB) to strengthen the oversight and supervision of accounting professionals. In 2004, fraud has cost $ 648 billion to the US economy, which is 20 times the cost of general street crime and shows the importance of a powerful fraud detection system .

Due to the magnitude of the loss and the impact on the revenue of the distribution facility, this issue has become a major concern for these companies, and the company should properly estimate and develop solutions to effectively contain them There is no doubt. Another imminent issue in the electricity market is payment delinquency. In the past decade, both the government and utilities experienced a sharp decline in payment capacity for Brazilian basic services. Last time when Brazil faced such a serious water crisis, Sao Paulo Railway and a light industrial company, a small private utility company, were building a modern infrastructure to supply water and electricity. Today, Brazilian reservoirs and dam systems not only supply drinking water, but also supply more than three quarters of the generating capacity. As a result, Cantarella stores fluctuate like dollar stock - in the beginning of February it is only 5% of the capacity - Brazilian power companies are supporting the energy crisis This report details the structure of the Brazilian electricity market and provides historical forecasts on power generation, capacity and consumption by 2030. Detailed analysis of Brazilian electricity market regulatory structure, import and export trends, competition situation, and supply of power projects at all stages of electricity supply. The report also provides a brief overview of Brazilian power sector macroeconomics, supply security, power generation infrastructure and transmission infrastructure, competition level, regulatory scenarios and wider parameters in the future. The report will also analyze the financial performance of major power companies. Background Ansai began to face many difficult economic conditions. In 1988, deregulation of the electricity market was implemented, Enron redefined the business as an energy broker and bought a vibrant company. This company became a "broker" in the electricity industry, connecting the buyer and the seller. Enron accepted a culture that he said "wise". Pushing the limit is considered a survival skill; CEO Jeffrey Skilling's motto is "Run it right now, Implement it, Improve it". This culture praises innovation and unconstrained ambition, and publicly punishing bad performances can generate great profit in the short term. However, in the long run, it is becoming increasingly difficult to achieve added value by "always improving betting".

Moral ethics learned from corporate scandals is to face actions and difficulties, to do the right thing. Ideally, executives and their employees will become ethical in benign core values. The Enron scandal is the most serious collapse of US companies, which shows that the United States needs significant reform of accounting and corporate governance. This is also a requirement to pay close attention to corporate culture and corporate ethical quality (from the experience of the Enron scandal). Corporate scandal over the past few years is convincing evidence that too many management positions did not learn business ethics lessons. We are overwhelmed every day to report on how organizations are involved in the top of success only to return to immoral behavior and immoral behavior that are forgotten. Companies in the last century focused simply on "earnings" but in their pursuit they completely forgot the people who formed the foundation of their existence, their employees. Employees are considered another mechanism tool to achieve economic prosperity goals. Another factor that spreads in the corporate jungle is that everyone is "consuming" as long as the balance sheet looks healthy. "Finish" is rather a driving factor rather than a "means". This leads to ignorance of intellectual property and lowering of employee satisfaction. The prevalence of so many major scandals in the public attracts great attention to the concept of ethics and social responsibility. Ethics and corporate responsibility are direct applications in practice. The purpose of this document is to explain the role of ethics and social responsibility in strategic planning and to combine the interests of stakeholders. Corporate executives are responsible for protecting the implicit ethics they have not taught yet, but there are social and legally mandated ethics. Reasons for the problem of moral corporate social responsibility include many aspects such as moral ignorance and corporate social responsibility. In poisonous powdered milk scandals, some companies ignore or ignore corporate ethics and corporate social responsibility, so babies around the age of 1 suffer from various rare diseases such as kidney stones. Ureter stone etc. Business ethics is one of the most difficult problems facing today's business world. The business community has been involved in a series of ethical scandals involving a number of activities including tax evasion, racial discrimination, insider trading, employee drug use and alcohol abuse. Business ethics has a big impact on the survival of many organizations. "Corporate ethics managers will do their best in a short period of time and consider the long-term impact that particular decisions will have on customers, suppliers, employees, the environment and the community." The ethical decision of the administrator, (Prickett.) In this article I will explain various examples of unethical business ethics that consumers should know.Tab / & gt;

Summary The Sarbanes - Oxley Act is a significant extension of the existing federal accuser protection law, and listed companies are encouraged to pay special attention to these new protections against company whistleblowers. Article 806 of the Act prohibits retaliation or discrimination against employees whose employers have reported accounting allegations or monetary corruption, and injured employees filed lawsuits against employers or the federal government to dismiss employers We will establish a new system that can hurt. District court The Sarbanes-Oxley Act (2002) was issued in response to WorldCom and Enron financial scandals, resulting in shareholder's investment loss. This applies to all foreign companies trading shares on the American Stock Exchange, all listed companies in the US and its subsidiaries. Under the law, the ultimate responsibility for determining financial statements lies with the Chief Executive Officer and Chief Financial Officer. In Article 404, because the law requires these officers to manage the financial condition of the company, it is necessary to evaluate the effectiveness of the current financial management systems, processes and measures. There is nothing to deny the influence of the 2002 Sarbanes-Oxley Act. The Sarbanes-Oxley Act was developed for corporate accounting scandals in companies such as Enron, Tyco, WorldCom. The purpose of the Sarbanes-Oxley Act is to strengthen the oversight of accounting practices of listed companies, so that investors will not be affected by other Enron, Tyco, WorldCom. The 2002 Sarbanes-Oxley Act, also known as the "Public Company Accounting Reform and Investor Protection Act" (Senate) and the "Corporate Law" (Pub.L. 107-204, 116 Stat. 745, July 30, 2002 The Audit Responsibility and Accountability Act, commonly known as Sarbanes-Oxley, Sarbox, or SOX (at the House of Representatives), is a new, or new, to the Board of Directors, Management and Public Accounting Company of all listed companies in the United States It is an enhanced law. It is standard. Some provisions of this measure also apply to private enterprises, such as vandalism to prevent federal investigation. Research and discussion of the 2002 Sarbanes-Oxley Act We clarify the main elements and the main objectives of the Sarbanes-Oxley Act of 2002. What are some of the criticisms surrounding the bill? Does this measure have economic impact on the company? Has the Sarbanes-Oxley Act achieved so far? Indirect and Direct Law The preparer of the financial statements has two choices, indirectly and directly when preparing the cash flow statement. Even in F.A.S.B., indirect methods are actually widely used. Indicates the priority of the direct method. Describes the similarities and differences between direct and indirect methods and the advantages of using each method.

HR 3763 - July 30, 2002 Sarbanes-Oxley Act, July 30, 2002 HR 3763, 2002 Sarbanes-Oxley Act ("Sarbanes-Oxley Act" or "Law") There is probably no reason. After reading the bill I think that this great compliment is unfounded. I am going to solve the three problems raised in the bill. First, I will explain the stock options Sarbanes-Oxley (or possibly) consider. Next, I will explain the establishment of a committee for overseeing the practice of auditing and corporate accounting and the potential effectiveness of the committee. Research and discussion of the 2002 Sarbanes-Oxley Act We clarify the main elements and the main objectives of the Sarbanes-Oxley Act of 2002. What are some of the criticisms surrounding the bill? Does this measure have economic impact on the company? Has the Sarbanes-Oxley Act achieved so far? Indirect and Direct Law The preparer of the financial statements has two choices, indirectly and directly when preparing the cash flow statement. Even in F.A.S.B., indirect methods are actually widely used. Indicates the priority of the direct method. Describes the similarities and differences between direct and indirect methods and the advantages of using each method. From some financial scandals, the Sarbanes-Oxley method has evolved. The bill provides some important and practical provisions for listed companies. According to the 2002 Sarbanes - Oxley Act, there are 11 titles. Public company accounting supervisory committee (PCAOB), auditor independence, corporate responsibility, enhanced financial disclosure, analyst conflicts of interest, committee resources and power, research and reporting, corporate and criminal fraud responsibility, white collar Criminal punishment, income tax return, corporate fraud liability There is nothing to deny the influence of the 2002 Sarbanes-Oxley Act. The Sarbanes-Oxley Act was developed for corporate accounting scandals in companies such as Enron, Tyco, WorldCom. The purpose of the Sarbanes-Oxley Act is to strengthen the oversight of accounting practices of listed companies, so that investors will not be affected by other Enron, Tyco, WorldCom.

One of the most notable projects on e-Bay after the Enron scandal was a copy of Enron's Ethics 64 pages. The seller / former employee said he was "never opened." Kenneth L. Lay, CEO of Enron, says: "We are proud of Enron, well respected and respected in terms of fairness and integrity, CEOs respected by the company still have many unresolved issues, what is wrong. In 2002, the US Congress passed the Sarbanes-Oxley Act to solve accounting and corporate scandals and set up ethical guidelines for senior financial officers. The bill also requires companies to promote honest and ethical behavior, to fully disclose government regulations and to create ethical guidelines to comply with it. Recent public opinion polls show that these norms are an essential element for the development and practice of business. Each and every one of us can be affected by various scandals, unfair practices, or unethical or unfair behavior throughout our lives. The decisions made in any business or company can affect us as citizens, consumers, or employees no matter how small the scale is. Many professionals and companies have created ethical guidelines to deal with their own business environment. In fact, nearly 90% of Fortune 500 companies and nearly half of companies have ethical guidelines that apply to all employees. By creating ethical guidelines, the organization has revealed that employees and members can not claim that ignorance is a defense of unethical behavior. Federal organization judgment guidelines provide additional incentives for the development of corporate ethics and ethics training. Companies that are doing their utmost to prevent unethical and illegal activities may be subject to less punishment if employees are convicted of a crime of illegal conduct. Only unethical behavior of a small number of employees affects the entire company. The Code of Business Conduct (CCC), a set of ethical standards that the company aims to follow. The corporate code of conduct is usually created by the enterprise itself, and there is a big difference between design and goal. It is important that they are not directly enforced by law. This code of conduct attracts attention in the era strongly aware of the great influence of corporate activities around the world on society and the environment. Strictly speaking, there is no fixed consensus on what the CCC should cover. The stated purpose usually involves special interests of the company and authors may be internal administrators or service consultants, but sometimes they are consulted with non-governmental organizations (NGOs) and the United Nations Global Compact.

Companies such as Arthur Andersen, HealthSouth, and Enron were completely destroyed, and there were major flaws in the US audit system. The main disadvantage is that true isolation can not be obtained between the auditor and the client. In these companies, each company departs from the professional code of conduct by pressure from the customer to the auditor (Goldman and Barlev 857-859). Over the years, the relationship between customers and auditors has become closely intertwined, leaving the unbiased functions of the auditor. Indeed, many of the subsequent audit failures were based on suspicious business relationships between the auditor and the customer, so many conflicts of interest arise. Internal corporate internal managers choose auditors from many companies, not corporate auditors, and worse, they are usually employed by senior management to save money. Perhaps the greatest impact of the global audit industry after the Enron scandal occurred was the loss of public confidence. Weak conflicts of interest arise in many environments and sectors. For example, conflicts of interest include experts who respect privileged positions such as lawyers, doctors, engineers, auditors, architects, and who are privileged to be socially authorized for formal training, qualifications, continuing education, and supervision Conflict of infringement is included. A specialized agency with the authority to enforce standards and exclude members who do not meet these criteria. However, business managers are not experts in this sense. There are no entities that have the right to define entry and certification criteria, set ethical standards, or exclude others from business. Therefore, you need to find another definition of conflicts of interest among administrators. The explanation of ethical dilemmas by hospital social workers is based on specific principles in conflict and most of them are found to contain conflicts between customer's self-determination and customer's best interests. This research deepens the understanding of the ethical dilemma and advances the way it happens. This is an exploratory qualitative research report examining the role of social work ethics in providing information on social work behavior and comparing it with other ethical effects. In this article, we first review literature on how to use ethical principles in medical practice. Discussion of the method focuses on the selection of qualitative design. An excerpt from participants' answers to the history of the fictional case was introduced and discussed.

Many Americans are hesitant to think whether to invest or not. Enron, Tyco's shock wave, and the world news scandal can still feel even more than 10 years now. When Americans witnessed losses of several thousand dollars for Enron investors and employees, they are cowardly to invest in their own life savings without knowing whether they will benefit little or not became. Understanding how the decline of financial marketing will affect the US economy, Congress is keen to find ways to enhance the US beliefs in their hard-earned money investment. There are few people consciously planning and designing their own lives. In fact, few Americans invest in the future. Most millenniums are afraid of stock markets and long-term investment. Most baby-boomer generations have never made investment provisions, but they are addicted to American consumption. What is your reason, and what is your reason? And your "what" happens in various ways. For example, my purpose is to help people understand the lives that people want and achieve their goals as soon as possible. I can write blogs, nurture children, become students, go out for meals, and more. Still not convinced? Look at the career choice of Oracle 's daughter Megan Ellison' s billionaire Larry Ellison. She started with a $ 2 million budget movie, soon developed her own film portfolio and started Annapurna Pictures, now a filmmaker nominated for Oscar. Indeed, Time magazine cites her as one of the "100 most influential people in the world". Her investment strategy for movies has a great advantage for her company and is responsible for bringing popular songs to movie fans such as True Grit, Zero Dark Thirty, Her, American Hustle.

Loan and sale The example of fraudulent transaction between Enron and Merill Lynch Bank proved to be a good example of how to use a loan for promotion. In fact, they are not sold technically. In 2004, following the "Nigerian barge" deal, Enron sold a power generation barge to Merrill Lynch. Company executives recorded a huge sale, which turned out to be a loan rather than a sale, and since the Enron was not actually acquired from the transaction, the US Securities and Exchange Commission conducted a survey in 2004. * Inappropriate reduction of cost or market (LCM) valuation of loans intended for sale: general industry practice of LCM assessment of loans intended for sale is group-by-category lending-run or grouping and monitoring bad loans. With this approach, the mortgage company can properly perform the valuation and monitor the performance of the loan. However, as New Century Financial Corporation organized the two types of performance loans and bad debts into one group, the new century loans held for sale were overvalued and did not make it, so there would be a difference in actual net income . In 2010, Colorado Province undertakes a new loan, with payment date loan reduction, loan cost reduction, six months extension of minimum loan period, ban on sale of incidental products, proportional invoice reimbursement Reduced motivation. According to the responsible loan center, the first minute has been repaid Market lenders constitute a specific subset of private credits and have received a lot of attention recently - the clear feature of this type of lender is that they are offering a selling loan through the online platform . These platforms attract interested borrowers, provide underwriting, set the price of the loan based on the perceived risk level (set the interest rate) and transfer the entire loan to one or more investors throughout the market I will sell it. Rental clubs are typical examples of peer-to-peer (P2P) loans and alternate loans / market loans. Prosperity is very similar and competitive market. Though they all focus on consumer debt, SoFi & Common Bond is focusing on student debt, although other people like Ondeck & Kabbage focus on SME debt.

It is noteworthy that in WorldCom's accounting scandal, two accountants, Dan Renfroe and Angela Walter, each received a journal of $ 150 million and $ 771 million without detailed assistance. This is not uncommon for WorldCom, but it is not a correct accounting practice, as it violates bookkeeping and accounting principles. This is because detailed support of the voucher form is an important element in supporting journal entry and explains the reason or reason why the journal entry was originally created. WorldCom scandal is one of the biggest accounting scandals in the US corporate history. WorldCom is a US telecommunications company. World Communication Accounting scandal was released in 2002. The company adopted fraud accounting practices in the five quarters (the fourth quarter of 2001 and the first quarter of 2002) (The World Com Accounting Scandal, 2002). A famous telecommunications company WorldCom and accounting, auditing and consulting companies are involved in this large accounting fraud. WorldCom's corporate scandal eventually invited the company's stigma, the biggest bankruptcy in American history. WorldCom is the second largest telecommunications company in the United States in 2000 (The World Com Accounting Scandal, 2002). In 1983, in the hinterland of the state of Mississippi there was not much business, reaching the peak of corporate success, revenues exceeded $ 39 billion and MCAP was $ 150 million (The World Com Accounting Scandal, 2002). In that process, it ranked 42nd in the Fortune 500 list. Under the leadership of CEO Bernie Ebbers, the proliferation of acquisitions in the 1990s and the demand for telecommunications services further boosted the development of communications in the world. However, on June 25, 2002 WorldCom announced that it exaggerated revenues in excess of $ 3.8 billion in the first quarter of 2001 and 2002 (The World Com Accounting Scandal, 2002). scandal People need only consider Enron and the World Communications Accounting scandal in 2001 and 2002 to understand the damage that can occur if public accounting professionals do not fulfill their obligations to customers and the public . Due to accounting corruption by Enron and WorldCom, the two listed companies went bankrupt, employees lost their jobs and pensions, and investors suffered a large loss in the stock market. There is no strict and prompt rule for writing accounting resume. The most important thing is to concentrate on presenting your skills, qualifications, specialties and specific outcomes in an attractive and easy-to-read format. However, by following best practices for creating resumes, you can create a simple, easy-to-scan resume for potential employers to respond to.

Along with the transformation of the 21st century, Adelphia Communications Corporation appears to be on a direct path to success; their investors and the general public have noticed that they are actually in the way to direct destruction I do not know. Unfortunately, Adelphia is not the first big company to lose the trust of American citizens in American business history, but it is certainly one of the most remarkable companies. As the events surrounding the Adelphia scandal gathered the public's attention, many media broadcast the destruction and distrust of the masses there, and many people wondered if the word "business ethics" really exists. Following Enron, Adelphia, Tyco and other attracting corporate scandals, these scandals indicate that ethical breaches can pose a serious and costly risk to corporate growth or development. As evidenced by Kozlowski, Swartz, Belnick, the collapse of integrity hinders hundreds of thousands to cover additional costs such as lawsuits, fines, declining corporate reputation, subsequent customer confidence, sales and damage It costs as much as dollars or billions of dollars. Control process The dilemma of ethical counseling in counseling is an important topic in today's business for just good reasons. Let's look at the headline: Rajat Gupta scandal, Anil Kumar and Rajaratnam scandal, Enron, Worldcom, Southern Health, Great Depression, financial crisis due to unethical behavior by banks, and so on. All of these incidents are directly or indirectly related to consultants. The reason why they happened was the moral mistake of some of them. Morality is a very suitable value ... she experienced a big moral dilemma. WorldCom was a very successful company until the middle of the 2000s when the telecommunications industry entered a long recession. The company's earnings are not Wall Street's expectations, but there are unpaid invoices. Vinson's job is to solve the problem by doing wrong accounting practices. The moral dilemma is the result of the weather that she should or should not do or it did or did not do it.

Throughout history, there are many white-collar crimes. These crimes are defined as nonviolent and financial-based crimes, which are conducted by commercial and government experts. These crimes are not victims nor ignored. One scandal will destroy the company, potentially costing investors millions of dollars. Today, fraud has become more complicated than ever through investigation. Enron, London Interbank Unboxing, Albert Wigan, Chase National Bank, Lehman Brothers, Madoff. And what did our country do to prevent future scandals? In our American society, crime is divided into two different categories, white-collar and blue-collar crime. White-collar crime includes non-violent crime that makes fraudulent fraud and corruption permanent. Blue color crime, on the other hand, includes obvious forms of crime, mainly in the form of violent crimes called "street crimes". Handling of white color crime and blue color crime is immoral, and the difference between the nature of crime and the social status of criminals White color crime white color crime is a crime committed by people who act in legitimate work or profession. White-collar offenders act in an unethical way as self-interests (such as embezzlement of public funds) or for the interests of companies (such as company pricing). Victims of white-collar crime include economics, employers, consumers, and the environment What exactly is the deviation of white collar crime and elite? White-collar crime involves corporate and government experts lying, cheating and stealing in employment. According to reports criminal scholar Edwin Sutherland created the term white-collar crime in 1939 and is now synonymous with the various crimes committed by business and government experts. Contrary to many people thinking, white-collar crime is not a crime without victims. You can destroy the company with one fraud, destroy the house by saving lives, or spend billions of dollars (or 3 dollars like the infamous Enron case). According to FBI, today's fraud, including Bernie Madoff's "Ponzi scheme", is becoming more complex than ever.

Today there are so many organizations using SOX (Sarbanes - Oxley Act) to protect companies and their financial records. The Sarbanes-Oxley method was launched in 2002 to protect the organization. This has a major impact on accounting and records management. For Enron, they passed a bill to better manage their company data for listed companies. "Named after Senator Paul Sarbens and nominated for Michael Oxley, they also set some deadlines for compliance (SOX Act). Research and discussion of the 2002 Sarbanes-Oxley Act We clarify the main elements and the main objectives of the Sarbanes-Oxley Act of 2002. What are some of the criticisms surrounding the bill? Does this measure have economic impact on the company? Has the Sarbanes-Oxley Act achieved so far? Indirect and Direct Law The preparer of the financial statements has two choices, indirectly and directly when preparing the cash flow statement. Even in F.A.S.B., indirect methods are actually widely used. Indicates the priority of the direct method. Describes the similarities and differences between direct and indirect methods and the advantages of using each method. In order to understand the importance of the Sarbanes-Oxley method, it is very important to understand the behavior itself. From my reading, the Sarbanes-Oxley Act seems to have passed through to regain the public's confidence in the financial reporting of listed companies. Three Affected Areas - Strengthening internal controls, preventing fraud, and improving the accountability of the Audit Committee. This means a new role of certified public accountants. They are responsible for leading many new rules and regulations through their company. With this role they Compliance with the Sarbanes-Oxley Act or socks is another element of the internal control process. The Sarbanes-Oxley Act emphasizes the importance of listed companies to maintain internal control over financial reporting. The law requires listed companies to include detailed information on their internal controls in their annual reports. It is a good thing for investors and helps to prove the integrity and management of the company's financial data. "http://smallbusiness.chron.com/purpose-internal-controls-company-12116.html There is nothing to deny the influence of the 2002 Sarbanes-Oxley Act. The Sarbanes-Oxley Act was developed for corporate accounting scandals in companies such as Enron, Tyco, WorldCom. The purpose of the Sarbanes-Oxley Act is to strengthen the oversight of accounting practices of listed companies, so that investors will not be affected by other Enron, Tyco, WorldCom.

Loan and sale The example of fraudulent transaction between Enron and Merill Lynch Bank proved to be a good example of how to use a loan for promotion. In fact, they are not sold technically. In 2004, following the "Nigerian barge" deal, Enron sold a power generation barge to Merrill Lynch. Company executives recorded a huge sale, which turned out to be a loan rather than a sale, and since the Enron was not actually acquired from the transaction, the US Securities and Exchange Commission conducted a survey in 2004. * Inappropriate reduction of cost or market (LCM) valuation of loans intended for sale: general industry practice of LCM assessment of loans intended for sale is group-by-category lending-run or grouping and monitoring bad loans. With this approach, the mortgage company can properly perform the valuation and monitor the performance of the loan. However, as New Century Financial Corporation organized the two types of performance loans and bad debts into one group, the new century loans held for sale were overvalued and did not make it, so there would be a difference in actual net income . In 2010, Colorado Province undertakes a new loan, with payment date loan reduction, loan cost reduction, six months extension of minimum loan period, ban on sale of incidental products, proportional invoice reimbursement Reduced motivation. According to the responsible loan center, the first minute has been repaid Market lenders constitute a specific subset of private credits and have received a lot of attention recently - the clear feature of this type of lender is that they are offering a selling loan through the online platform . These platforms attract interested borrowers, provide underwriting, set the price of the loan based on the perceived risk level (set the interest rate) and transfer the entire loan to one or more investors throughout the market I will sell it. Rental clubs are typical examples of peer-to-peer (P2P) loans and alternate loans / market loans. Prosperity is very similar and competitive market. Though they all focus on consumer debt, SoFi & Common Bond is focusing on student debt, although other people like Ondeck & Kabbage focus on SME debt.

Morality and Values: Infrastructure Infancy is an era when parents adopt most of ethics into our lives. Historically, parents are basically the only social exchanges of children, shaping children's lives. This is important because most parents' children's education includes "good" and "bad". When they are wrong, parents give timeouts to the children and when they show a direct concept they reward with new toys and candies. Moral and ethical values ​​provide the society with the foundations of social functions, lives, and ways of working. Determining the degree of competition between enterprises and established standards is a real challenge. If corruption of a company like Enron sees without a moral foundation, the organization will collapse. In the document "Enron's Accounting Problems", Reinstein and (2002) Weirich argued that the purpose of actual business is "to make a proposal that it is ethical and fairly satisfied" law "Enron and many executives Andersen We are concerned. "Ethics is a code of conduct to guide individuals to comply with beliefs that will help to enhance and maintain general confidence in products and services. Moral value is a combination of ethics + value of moral (ie moral) values ​​(ie social principle). Moral value is essentially socially accepted and fundamentally correct. Moral values ​​usually derive from religious perspectives and understandings. For example, morality may not be illegal, for example, when you cheated, you asked by law, but can not you do morally correct things? Like the idea of ​​marriage's sanctity, legality is also reflected in the passed law. You can think of public moral values ​​as change and you can see how such a proposition is needed. Moral value is the criterion of good and evil which determines individual behavior and choice. Individual morals may come from society, government, religion, or self. When moral values ​​come from society and government, they change with social laws and ethics bound. In the case of marriage and "common life", you can see an example of changing the influence of the law on moral value. Couple who lived without legitimate wedding ceremonies were rarely seen in the past several generations. In recent years, we have not married a couple to families as rich as traditional couple. But these couples are more likely to be not just richer, but also others in our society to accept. In early society, the only legal and ethical lines originate mainly from the Roman law and are based on the Ten Commandments

Equality of work ethics is equivalent to the first group of humans who can understand the concept of right and wrong. More specifically, in accounting, the most ethical decisions do not always give the best results. For example, to forge documents and information to improve the company's overall image of the public. For this reason, you can understand why someone is tempted by this unethical behavior. If this type of behavior occurs within an enterprise, WorldCom can be a perfect example of possible problems. This also applies to WorldCom. Due to accounting breach, the company increased revenue by acquiring competitors. The company records strong financial and credit ratings by recording acquisition losses and obligations as goodwill and not recording operating expenses. This led the investor to believe that the company is making huge profits while suffering losses. As a result of subsequent audits and investigations, billions of dollars of undisclosed debt was found. Like Enron, investors and employees lost their hard-earned savings. WorldCom and Enron's litigation includes two good examples of realistic scenarios in financial history. As far as WorldCom is concerned, the Board could not fulfill the task of closely monitoring business management activities (Monks and Minom 2004, p. This prevents them from protecting the interests of their stakeholders. Regarding Enron, a total of 18 directors, including Chief Executive Officer, Former Chief Executive Officer, Chief Accountant Officer, and Chief Risk Officer, participate in the Chief Executive's decision to operate its financial statements I applied for it. - 53, Davis, 2005, CNN Money, 2004) Just before filing bankruptcy, WorldCom was considered one of the largest long-distance companies in the United States. The asset is about 107 billion dollars, the second largest bankruptcy in history. WorldCom's financial downturn is centered on a large accounting scandal, and its total assets have increased by about $ 11 billion. The problematic East Coast airline applied for bankruptcy twice in two years. Although American Airlines had a history of economic difficulties, the first bankruptcy petition began with a terrorist attack on 11th September. Reagan National Airport in Washington, DC is the major airline hub in the USA and has a longer stay than other airports. Even if the airport resumes, security delays and general passive attitudes to flight have a negative impact on the beneficial shuttle service between Washington, New York and Boston.

TransWorld Entertainment expects employees to be sincere and fair to complying with the high ethical standards stipulated in the Code of Ethics. We encourage employees to report concerns in case of a violation or to retaliate not notifying the correct command order system. They clarified this statement through information that employees can use to announce anonymously to management of concerns by employees. Enron's Code of Ethics: Analysis In this article we will analyze Enron 's Code of Ethics and review the chapter on value and corporate responsibility. In this article, we will use applicable theories and concepts to explain Ken Lay's ethics and Enron's social performance in detail. The newspaper insists that Enron does not take social responsibility to all stakeholders because it deceives employees and investors, even though the transparency of corporate ethics, respect for and respect for law is the foundation. Actual financial situation Its daily work Many professionals and companies have created ethical guidelines to deal with their own business environment. In fact, nearly 90% of Fortune 500 companies and nearly half of companies have ethical guidelines that apply to all employees. By creating ethical guidelines, the organization has revealed that employees and members can not claim that ignorance is a defense of unethical behavior. Federal organization judgment guidelines provide additional incentives for the development of corporate ethics and ethics training. Companies that are doing their utmost to prevent unethical and illegal activities may be subject to less punishment if employees are convicted of a crime of illegal conduct. Only unethical behavior of a small number of employees affects the entire company. The Code of Ethics or Code of Conduct is the ethical code or guidelines the company follows. There are a lot of such codes, some of which are related to the industry, others are directly related to corporate behavior. These guidelines cover a wide range of topics such as abuse of corporate assets, conflicts of interest, use of internal information, equal employment practices, forgery of books and records, violations of antitrust laws. These ethical principles can promote positive behaviors among companies in various ways.

Audit history The evolution of audit is a complex history, historical events are changing. Auditing always changes to meet the needs of the business environment of the day. Since the beginning of human civilization, auditing has always existed. Initially I focused on the discovery of efraud. With the development of the United States and the continuous development of the business world, auditing has played a more important role. From the late 19th century to the early 1900s, people began investing in large companies. The purpose of this report is to mainly track the development of environmental audits over the past few years. Chapter 2 analyzes the history, changes, trends and developments of environmental audits. Later in chapter 3 and chapter 4 we will continue to discuss how environmental audits affect the practices of the two multinational companies Shell and Tesco. In the case study, we will examine how companies can change practices to adopt environmental audits, to respond to legal revisions, and what actions were taken against companies as they ignored environmental practices . Finally, Chapter 5 summarizes the idea of ​​this paper and draws conclusions about the direction of future environmental audits. This article introduces ethics and auditing and briefly describes the history and background of the use of ethical concepts in auditing. In addition, it defines a case study of Arthur Anderson / Enron which is the moral character that the auditor should demonstrate. In addition, based on the unethical behavior of abuse audit, we clarify the indicators of business failure. The business world of the first decade of the new century suffered many scandals that resulted in the collapse of Enron, Martha Stewart, Lehman Brothers and other big companies as well as the latest Goldman Sachs to appear . All of these problems raises questions about the role of auditing in presenting business ethics and warning signs in cases of problems with these businesses. In addition, it shook the investor's trust, integrity and accountability on corporate and capital markets.

Illegal insider trading means that, when someone acquires or sells it, private company information will affect that transaction. When someone uses this information, it allows them to gain a fair advantage over other investors, leading to market benefits or loss. When insider trading is permitted, the investment destination no longer trusts investment. The legal way to overcome other investors is to acquire the skills to analyze and understand accessible information. Corruption in the United States is a top priority due to scandals including Enron, Martha Stewart, and other insider trading. The US Securities and Exchange Commission (SEC) is responsible for ensuring that companies and investors are not subject to illegal and unfair practices. Most US organizations have ethical guidelines and all employees must comply with ethical practices to curb corruption. The Code of Ethics helps protect enterprises and ensure employee ethical behavior (Anantatmula & Thomas, 2010) Internal trading scandal is a good example of Martha Stewart. Before the stock price fell sharply, Stewart was convicted of selling a large number of shares. She was accused of insider trading by the Securities and Exchange Commission and the Federal Bureau of Investigation. This is a positive sign that a better regulation for insider trading and financial corruption must exist. Martha Stewart is a great force and she works hard to get to where she is today. She turned her family etiquette into K Mart's $ 1 million dollar business. Together she became very symbolic of the market and figures. Martha's father has a very important influence on her entrepreneurial spirit. After working at the stock market Stewart started her career by creating a catering service from her house. She soon made a model of huge furniture. Her creative design, recipe, and craftsmanship made her the CEO of Martha Stewart Living Incorporated.

Internal control for protecting companies from theft of illegal actors and external predators is in place. They are also a series of accurate checks and balances, there are differences. The Sarbanes - Oxley Act (SOX) was named after Senator Paul Sarbanes and Michael Oxley in 2002. There are 11 titles in the bill, and about 6 fields are considered to be very important. (Sox, 2006) The 2002 Sarbanes-Oxley Act established internal control of listed US companies. Compliance with the Sarbanes-Oxley Act or socks is another element of the internal control process. The Sarbanes-Oxley Act emphasizes the importance of listed companies to maintain internal control over financial reporting. The law requires listed companies to include detailed information on their internal controls in their annual reports. It is a good thing for investors and helps to prove the integrity and management of the company's financial data. "http://smallbusiness.chron.com/purpose-internal-controls-company-12116.html Section 404 of the Sarbanes-Oxley Act prompts the company to include in its report to the US Securities and Exchange Commission (SEC) statements on responsibility "to establish and maintain the structure and procedures of appropriate internal control over financial reporting" I am requesting it. . ). The annual report should include the evaluation of the company's internal control structure and the effectiveness of the financial reporting process. After that, it is necessary for the registered accounting office to permit "to prove and report management's evaluation". This aspect of the law requires companies to record important financial statements and reviews from certified public accountants and requires companies to abide by this aspect of the Sarbanes-Oxley Act (Additon, 2011) A lot of effort and a lot of money are necessary. Financial companies are always managed efficiently because they must always comply with the law. There is nothing to deny the influence of the 2002 Sarbanes-Oxley Act. The Sarbanes-Oxley Act was developed for corporate accounting scandals in companies such as Enron, Tyco, WorldCom. The purpose of the Sarbanes-Oxley Act is to strengthen the oversight of accounting practices of listed companies, so that investors will not be affected by other Enron, Tyco, WorldCom. In order to understand the importance of the Sarbanes-Oxley method, it is very important to understand the behavior itself. From my reading, the Sarbanes-Oxley Act seems to have passed through to regain the public's confidence in the financial reporting of listed companies. Three Affected Areas - Strengthening internal controls, preventing fraud, and improving the accountability of the Audit Committee. This means a new role of certified public accountants. They are responsible for leading many new rules and regulations through their company. With this role they

The 18th century Scottish writer Samuel Smiles once said, "This strict and sincere person may not be as fast as an unscrupulous and unfaithful person, but success will be more realistic. Or if there is no unfair income, even if it temporarily fails, he must be honest. "(Zaadz, 2005) Major corporate scandals such as Enron and WorldCom shook the world of business in a powerful way at the turn of the century. Sarbanes-Oxley Act: After major corporate fraud in enterprises such as Enron, Tyco, WorldCom, the major laws of the Sarbanes-Oxley Act were enacted, accounting, auditing, and corporate laws and regulations were stipulated. Many of the responsible business community oppose the bill, claiming that it is difficult, time-consuming to comply with the rules and still can not achieve the desired result. EPA: Another common goal for some companies is the Environmental Protection Agency. This agency currently regulates waste disposal, greenhouse gas emissions restrictions, pollutants, and other substances that are harmful to land, water and the atmosphere. Companies that apply to these rules are complaining that these restrictions are expensive and sacrifice profits. Research and discussion of the 2002 Sarbanes-Oxley Act We clarify the main elements and the main objectives of the Sarbanes-Oxley Act of 2002. What are some of the criticisms surrounding the bill? Does this measure have economic impact on the company? Has the Sarbanes-Oxley Act achieved so far? Indirect and Direct Law The preparer of the financial statements has two choices, indirectly and directly when preparing the cash flow statement. Even in F.A.S.B., indirect methods are actually widely used. Indicates the priority of the direct method. Describes the similarities and differences between direct and indirect methods and the advantages of using each method. From some financial scandals, the Sarbanes-Oxley method has evolved. The bill provides some important and practical provisions for listed companies. According to the 2002 Sarbanes - Oxley Act, there are 11 titles. Public company accounting supervisory committee (PCAOB), auditor independence, corporate responsibility, enhanced financial disclosure, analyst conflicts of interest, committee resources and power, research and reporting, corporate and criminal fraud responsibility, white collar Criminal punishment, income tax return, corporate fraud liability

Ethical issues are the main problem Every organization has a set of ethical standards to be observed. Purpose of the organization's ethical standards: Establish organizational trust for the community, make it possible for employees to maintain unity of organizational behavior, and formulate guidelines for employees to make ethical decisions to protect the organization I will help you. Every organization is responsible for fulfilling the business in a sincere and ethical manner. Organizational ethics is a process. For ethical-focused organizations, the development and support of ethical processes not only improves leadership but also improves the ethical compliance of employees across all organizations. The board of directors, leaders, and employees all play a role in the development of ethical behavior within the organization. Everyone must cooperate and create an environment that does not allow unethical behavior. Through this shared responsibility, the board and employees can prevent authoritarian leaders from causing the following Enron, Worldcom, Brex - X, Im Clone, Lincoln savings and loan or Holinger 's disasters. The moral philosophy of an organization can affect organizations in various ways, including its reputation, productivity, and the organization's end profit. Ethics within the organization have many advantages. An aggressive ethical corporate culture can increase the morale of employees in the organization, thereby improving employee productivity and employee consolidation. If productivity is high, the efficiency of the organization increases, and as employee retention increases, employee substitution costs fall. The Foreign Corrupt Practices Act (FCPA) restricts US commercial companies from conducting bribery and other illegal activities internationally. Some laws have the same type of ban on companies in Europe, which has a competitive disadvantage for both European and American companies. For organizations that take a high level of ethical behavior as part of their values, such laws do not constitute a limitation. Kenneth R. Andrews argues that in "practical ethics" there are three aspects to ethical behavior in the organization. It is personal development as a moral person, prevention of ethical behavior and unethical behavior Most moral development of the individual occurs before entering the organization. The influence of families, churches, communities, schools determines personal values. This organization deals mainly with individuals who established value base. This may mean that moral organizations are lucky enough to introduce moral individuals, while unethical organizations introduce immoral people. But things are not that simple

Collapse of large enterprises This report discusses how enterprises choose greedy roads, not roads to morals. Some of the world's largest enterprises, including companies such as Worldcom and Enron, tend to think like this. However, as stated in the article "Business ethics in the workplace", it is extremely difficult to mix ethics and benefits in today's world, so the main focus of many companies will be the benefit of themselves and their shareholders Because there is a big moral dilemma. This is the latest development in many developments from the twentieth century to the twenty-first century, including the commercialization of the Internet, the diffusion of tacit enterprises, the knowledge-rich local bookstores and libraries such as chained supermarkets, books It is considered to be a loss. Now being destroyed, online retailers, Amazon (its founder and chairman, Jeff Bezos also owns Washington Post) is a top priority. Please think Harry Potter's phenomenon as a special example. JKRowling's series began as a mother's creative memo, and so far, from the movie to the theme park exciting storytelling, connecting the world's covers, extending to other platforms, for all generations Become. Even SF works that are not the subject of the fall of human beings are not as far away as it was before. "Minority Report" is a sci-fi movie in 2054 based on Philip K. Dick's short story, and many of the techniques shown in this movie are under development or in use. In cinema, citizen's biometric data allows companies to access government files to more accurately target marketing. Currently, Google develops technology that uses environmental sensors so that advertisements of electronic devices become "targeted advertisements tailored to the things they see and hear in the real world" (Whitehead 2012). In the movie, spiritual words called "prep" are used to predict crime. Mail customers were key driving forces for many companies in the past, but it also resulted in a decline in valuation that resulted in a decrease in sales and ultimately a greater loss. There are many ways to recover the dying marketing strategy. Here are some instructions on how to recover your email marketing campaign. Knowing your target market may take you a long way. Let's understand their needs and desires, their perception of your company, and the motivation they will attract to buy products. It may be a low price, a better incentive, or a well organized 360 degree marketing campaign

Problems with stakeholders and top management Given the large scale operation of the company's account and misbehavior in the organization, the name Satyam (meaning "the truth of Sanskrit") seems inappropriate. "It's like riding a tiger, I do not know how to get off without eating." This is the reason why President Raju explains how he exaggerated his profits for many years. We recognize that the biggest corporate scandal in Indian history was quickly compared with Enron which quickly turned from bankruptcy court to bankruptcy court from one of America's most respected companies after accounting fraud. Project stakeholder management: stakeholders are those who have vested interests in the project. Stakeholder management is the identification, inclusion, and communication of project stakeholder groups. This will manage concerns and concerns that stakeholders may have on project work. Project Integrated Management: Knowledge of this particular field is coordination of events in knowledge of all other fields. How the performance of the project manager in one knowledge directly affects the performance of other knowledge fields. Project integrated management checks interactions and emergencies between knowledge areas to ensure that projects are fully planned, executed, managed and closed This article describes two main issues in project and project management. The two main issues to explain and analyze in this white paper are the impact of risks when risks are not managed in the project and the importance of managing stakeholders in projects and project management. This article also discusses other issues related to graphical case studies in project management. Risk management is an important requirement for any project. In projects without risk management, there is doubt about the degree of success. If the adverse effect of risk is large, the influence may become serious. Risks can occur unexpectedly within a project and positively or negatively affect the outcome of the project. Since it is not possible to accurately predict the probability of risk, each project should have a risk management plan to cope with unavoidable risks.

IGNITE Charisma itself is not predisposed to genetically master, but it can be developed based on a series of passionate skills acquired. Charisma can be defined as a special charm or charm that people feel like being fascinated by someone and excited. "Charm" Merriam - Webster.com. Merriam Webster, n.d Web page March 28, 2014. Therefore charm is an essential feature of charismatic leadership. The essence of an effective leader strongly appealing to the heart is to draw self-confidence, honesty, enthusiasm, courage, moral commitment, emotional connection and motivation, and optimism. For many people it is difficult if not impossible to develop "appeal", but fortunately charismatic leadership is not essential to become an effective leader. Many other functions include effective leadership and there is ample evidence that this elusive appeal is not necessary to successfully guide others. Resolving charismatic leadership can also be a problem. For example, there are many attractive leaders who lack the characteristics and skills (such as honesty) of other leadership and lead their followers into a terrible situation. Think about political leaders such as Stalin, Hitler and even business leaders (Enron) First, the essential characteristic of an excellent leader is self-leadership, which is an essential feature and may be the most important feature of an effective leader. It shows that one leader can lead his followers at the same time as it leads himself to excellence. In addition to this personal leadership, personal leadership is a desire to control their own lives. Personal leadership is always a good follower of his own principle. What all the leaders must have is motivating leadership. Therefore, trust is necessary, which automates trust as a separate function. Leaders must believe in their abilities unless they guarantee that they can not effectively teach their team or have no ability to lead a team. Team members become very active in their work when leaders are confident in their abilities and themselves. Why do you say that?

INTRODUCTION In recent years, the ethical aspects of American companies have many effects. From insider trading crime to Martha Stewart, Bernie Madoff pyramid scandal, many retirees have been working throughout their retirement. The frivolous life of the house is much bigger than many of us. Then Enron left the road of destruction larger than Hurricane Katrina. The challenge will review literature on business ethics in the context of a specific organization - PRIMARK -. In order to deepen our understanding of the concept of "value" and "morality", our research defines and evaluates ethics in the business environment; it also deals with problems like one-off fashion and ethical procurement I will work on it. Primark is a value-added fashion brand of Associated British Foods (ABF), the largest apparel retailer in the UK, with 207 shops in Europe. Founder and Chairman Arthur Ryan has been welcomed for a long time as an affordable fashion at High Street and is highly appreciated by raising Primark to a shocking success story. From 1969 the first store in Ireland to the 207 th store in 2010, the brand has grown amazingly. Primark received the 2010 Multimarket Retailer Award at Oracle World Retail Awards Ceremony. This week's mission is to analyze and review the text of Dennis Collins business ethics. The chapters chosen for analysis in this paper are divided into chapters 2 and 3. Chapter 2 explains how ethics affects the historical impact of business. It talks about the economic system that does not lead moral values ​​and ethical behavior guidance hundreds of years ago. - ... so it is difficult to believe that the United States can allow the killing of thousands of innocent women, children and husbands, but they do. As no one can fight with his relocation policy with Andrew Jackson, this will pay a large sum to Indians. The Second Seminole War was an outstanding event of guerrilla warfare witnessed by America in history. The Second Seminole War lasted for many years and many American soldiers and civilians died The assignment is divided into three parts. Part 1 explains the importance of corporate governance in the global business and discusses the necessity of corporate governance so as not to miss the company's ethics as it may possibly have a long-term impact. The argument is to prove why you need to establish ethical standards and regulations after a massive scandal in the enterprise. For multinational corporations, it is important to consider the impact of the project on individuals and society. The second part of the mission explains the costly behavior of corporate governance and disclosure, the impact of business burden and competitive advantage. In Part 3 we summarize the conclusion of the whole article according to the necessary topics.

Movie Wall Street's moral and ethical film "Wall Street" represents ethical cheating and business ethics disappointment in a commercially popular world. This movie shows that bad business ethics adversely affect society. The two protagonists are Budfox, which Charlie Sheen and Michael Douglas Gordon Otaku play. Budfox is a young stockbroker from an honest, working-class family, while Gordon Gecko is jealous and a Bermudian who wants to connect with him. This action calls for all parties to handle it fairly and sincerely. The term ethics is defined as "behavioral standards or ethical behavior". The movie "Wall Street" is the opposite of these definitions. This movie shows examples of hostile takeovers, insider trading, greedy, and unethical behavior. Films focus on ways in which the stock market and internal information are used to make up cash and profit at the expense of others. When Dawn managed to escape from Ross somehow, a spark came out but the tragedy began fighting because he was waiting for the sinking ship to hit the iceberg. In the movie, this story is presented to the audience as a flashback. The narrator is Rose, 101, surname Dawson. Movie Wall Street's moral and ethical film "Wall Street" represents ethical cheating and business ethics disappointment in a commercially popular world. This movie shows that bad business ethics adversely affect society. The two protagonists are Budfox, which Charlie Sheen and Michael Douglas Gordon Otaku play. Budfox is a young stockbroker from an honest, working-class family, while Gordon Gecko is jealous and a Bermudian who wants to connect with him. This is a moral commentary on the movie "Stone and Weiser". It explores the ethical dilemma faced by Bud Fox and what makes it easy for Fox to try to correct ethical violations across moral boundaries. It examines Gordon Gecko's idea of ​​human vulnerability to doing ethical breaches and how it relates to Bud Fox. Finally, I will explain factors related to Enron and WorldCom in the movie. The film "Wall Street" is about ambitious new stock price index Bud Fox and Godon Gecco, a prospective and cruel Wall Street power. Bud Fox spent a lot of time and effort trying to become the core circle of Gordon Gekko. When he succeeds in doing this, Bird's life will enter a fast lane, a distinctive apartment, money, power and enthusiasm for a new car.

The first impression may be to deceive Michael Jordan for years, people were always foolish. Someone may be looking forward to one thing looking at the outside of the thing, in fact the opposite is true, they are waiting for them. For example, an unexpected person chooses grapes from a bunch, chews the fruit and dreams of a juicy and sweet grape, but in fact the first bite tastes astonishingly bitter. Alternatively, when a person first sees a powerful three dimensional image, they only see high quality confusion, and up to a few seconds later, the yacht evolves from the paintings that emerged from the confusion seen earlier. At first glance, this answer seems to be impeccable. However, the first impression may be deceiving. These are not conspiracy theories - others are conspiracy theories that theorists may mention, such as the collapse of Iran - the opposite, Enron, Watergate, COINTELPRO, Iranian Coup in 1953, or the Chilean Agenda of the 1970s. Conspiracy theorists often confuse actual examples of confidentiality of government or business confidence with examples perceived misunderstanding. They ignored the important differences. The fact that they suggest or succeed anyone in the government to take confidential or illegal actions anywhere in the government, even if past violations are confirmed, in other cases the possibility of someone to do so It increases. I think it is not happening. There is also a difference in size and result The first impression means everything in this society, that is why people try to show their best face when they meet new people. However, appearance is often fraudulent. "I do not know if you noticed this, but the first impression is often completely incorrect" (Snicket 9). Henrik Ibsen skillfully explained this impression with his play "Doll House". He took a seemingly perfect family and began to show that it was not what it looks like. - Mrs Nick Pant Black English II Honor 11/17/2014 ADH Analysis Susan B. Anthony says: "Women can not rely on men's protection, but they must protect themselves "(Http://www.brainyquote.com) Anthony is fighting for women's independence and equality for men and women Henrik Ibsen's Norwegian play" Doll's House ", the whole work has similar ideas is showing.

The Senate Judiciary Committee announced on Saturday that it submitted an "obvious misrepresentation" to the Ministry of Justice for Surpeme Court's candidate Brett Kavanaugh. Mr. Chuck Grassley, Chairman of the Iowa State Senator's Judiciary Committee, said he wanted criminal examination of personal actions. Mr. Grassley said in a letter to the Ministry of Justice, "It is illegal to make false, false or fraudulent remarks to Congressional investigators, it is illegal to interfere with the commission's investigation." "Explicit misstatement" was a claim to Kavanaugh from Senator Sheldon Whitehouse of D Rhode Island. When the White House submitted a statement to the reporter, according to a statement of the Senate Judiciary Committee, the Senate Judiciary Committee conducted a subsequent investigation. The Senate Court says: "The committee seriously takes the assertion and contends the judge Cavano 's claim of felony penalties. Investigators said, "As early as Sunday morning in August 1985, acquaintance of the member was badly drunk by two people later called Brett and Mark" Said. Male sexual assault " Cavano denied all charges against him. On Thursday, Christine Blasey Ford accused him of sexually assaulting high school and she testified before the Senate Judiciary Committee. Cavano testified behind her Senate majority leader Mitch McConnell mentioned several "unfounded arguments" canceled on Friday. The Senate Democrats are investigating new claims of sexual fraud against Cavano as they demanded a quick vote to confirm President Trump is nominated by Supreme Court candidate Brett Cavano . The statement dates back to 1983 - 84 grade Cavano was a freshman of Yale University. At least the four democratic senators' offices received information on the allegations and at least two began the investigation. Republican senior officials also learned about last week's allegations and expressed concern about the possibility of their nomination to Kavano in the conversation with New Yorkers. Shortly thereafter, the Senate Republican Party again appealed to shorten the committee's voting time. The Democratic Senate considered the allegation and thought it worth further investigation. "This is another serious, reliable and uneasy claim to Brett Cavano, if they are established, they are obviously inappropriate." Senate Democrats investigate new claims of sexual misconduct at Brett Kavanaugh University We learned about the first criminal introduction from trump - Russia to investigate the association of China. Several months after investigating the possibility of conspiracy of the Russian intervention to the elections of 2016 and the cardinal elections, the first criminal proposal raised by the Senate Judiciary Committee was directed to those who intended to reveal it : Christopher Steele. Chuck Grassley (R - IA), the Senate Referee Committee chairman, and Senator Lindsay Graham (R - SC) argued that Steele could have misrepresented the file claims distribution. Federal regulation criminalizing false statements is more extensive than perjury. Under 18. A false statement to Article 1001, an investigator, an institutional official or a parliament may be a felony and may be punished by up to five years imprisonment. Significant omissions may support conviction of misstatements and intentional misstatements. In other words, interaction with the government, including informal interviews with government agencies, creates a violation risk of 1001. In addition, federal law criminalizes numerous misstatements in bank records and federal land or loan transactions. Martha Stewart (a false statement in the insider trading survey), Former Illinois Governor Rod Blagojevich (remarks during corruption investigation), Bernie Madoff, Bernie Ebbers (formerly known as " Worldcom CEO) and Jeffrey. Skill (former Enron) CEO)

It is almost impossible to find South Africa that is not affected by crime in any way. "White Collar Crime" is the term Edwin Sutherland used for the first time to explain nonviolent crime in 1939, but it is used for personal economic benefit. This type of crime including fraud and corruption is a big problem every year in South Africa, which has a negative impact on the whole country. Though they are not violent, fraud and corruption can cause as much damage as any other type of crime, and considerable effort must be made to stop them as soon as possible. Let's take a look at the white-collar crime. White collar crime is a nonviolent crime made by a business or government expert for economic benefits. White color crime includes lying, frauding and stealing. Fraud, corruption, counterfeiting, money laundering, cyber fraud, tax evasion, violation of environmental law, violation of security regulation are all kinds of white-collar crime. White-collar crime occurs in a legal act or a criminal's career. Let's say that Polly is a bank teller. Peter came to his account and deposited $ 1000 with cash. Polly took the money, but she deliberately recorded a deposit as $ 100. Then she deposited her 900 dollars in cash for her wallet. Polly committed a crime of theft known as misappropriation of public funds. Polly has committed theft in the course of her work, so this is a white-collar crime. What exactly is the deviation of white collar crime and elite? White-collar crime involves corporate and government experts lying, cheating and stealing in employment. According to reports criminal scholar Edwin Sutherland created the term white-collar crime in 1939 and is now synonymous with various crimes carried out by business and government experts. Contrary to many people thinking, white-collar crime is not a crime without victims. You can destroy the company with one fraud, destroy the house by saving lives, or spend billions of dollars (or 3 dollars like the infamous Enron case). According to FBI, today's fraud, including Bernie Madoff's "Ponzi scheme", is becoming more complex than ever. According to the report, the term "white-collar crime" was created in 1939 and has since been synonymous with crime by commercial and government experts. White color crime is usually non-violent, such as public corruption, medical fraud, mortgage fraud, securities fraud, and money laundering. White-collar fraud may destroy a company, save the lives by destroying the company, or let investors use billions of dollars (or up to three dollars). Today's fraud countermeasures are becoming more complicated than ever, FBI keeps track of criminals and works with that skill to stop fraud before fraud begins. For details, please see the white-collar crime page.

The best study on leadership is a strict and appropriate part of equality. Wagner's leadership at New York University will explore how leadership can be implemented to achieve change. We do research with leaders, not leaders, and understand leadership in real voice. Our research seems to shift from heroic leaders' discourse to understanding leadership as collective achievement. This comprehensive and relational view emphasizes how people and organizations can guide public interests. It also requires that researchers and practitioners work together to identify key issues in leadership theory and practice. In the past, the term "real leadership" was used to define moral leadership. This study uses real leadership as an attempt to discover more about moral leadership. Researchers believe that true leadership emphasizes self-awareness, transparency of human relations, internalized ethics, balance management (Gardner et al., 2005; Walumbwa et al., 2008 ). Credibility is an important aspect of ethical leadership and the above definition creates a good series of actions, but it does not just define all aspects of ethical leadership. It is also believed that the process of influence the leader uses is driven by the underlying moral values ​​(Groves et al., 2011). Therefore, another way to confirm moral intent is to investigate the influence process that the leader is using. The influence of the leader is closely related to her leadership style, so it is appropriate to consider the process of influence on some leadership styles and compatibility. Moral leadership is essentially a leadership theory that uses the above ethical concepts as a guide for managing subordinates. Ethical leadership influences people through ethics, as ethics includes the "right" behavior and leadership principles that influence others to achieve their goals. The rise in ethical leadership can be traced back to the scandal within the enterprise world over the last few decades. Some of the collapse of large organizations such as Enron and Lehman Brothers are attributed to unethical behavior and people are seeking more ethical leadership. In a qualitative study published in 2010, Plinio, Young, and Lavery concluded that the lack of ethical leadership and bad ethical behavior is one of the biggest problems confronted by modern organizations. Ethical Leadership, Responsible Leadership, Corporate Ethics, Corporate Social Responsibility, Value and Ethics, Emerging Market Strategy, Corruption, Negotiations, Correspondence, Corruption, Leadership Challenges, Conversation, Ethical Leadership, Emerging Market Leadership Issues, Corruption; power capitalism

Why does the toolbox manufacturer charge high interest rates and the mechanic is ready to pay it? High interest rates in Toolbox Finance will benefit manufacturers and mechanisms. The company increased its net income and mechanics gained funding, convenience, and brand name. We were all there. We entered the garage of the machinery factory and examined it for a while and saw a lot of well designed tool boxes owned by each mechanic. Most of them come from Mac, Matco, or Snap-On. Please pay high interest rates. If there is a balance every month, pay interest. Purchase and prepayment cash rates may be 22% per year, so if you can not repay your monthly payment you will pay hundreds or thousands of dollars more than the original interest. Prepay by cash and fee. It is very expensive for financial institutions to obtain cash using your credit card or to make other "cash equivalent" transactions (purchase foreign currency, gamble, etc.). A cash withdrawal using credit card will attract cash advance payment, which is about 3% of total transaction amount. It usually also immediately attracts 19-22% interest rate Why does the toolbox manufacturer charge high interest rates and the mechanic is ready to pay it? High interest rates in Toolbox Finance will benefit manufacturers and mechanisms. The company increased its net income and mechanics gained funding, convenience, and brand name. We were all there. We entered the garage of the machinery factory and examined it for a while and saw a lot of well designed tool boxes owned by each mechanic. - Companies such as Arthur Andersen, HealthSouth, Enron, etc. were completely destroyed and serious flaws were seen in the US audit system. The main disadvantage is that true isolation can not be obtained between the auditor and the client. In these companies, each company departs from the professional code of conduct due to the client's pressure on the auditor (Goldman and Barlev 857-859). If you receive a credit approval or a personal loan for a mortgage, the interest will be deducted from the balance paid. If you think that the process of setting these rates always seems to be encompassed by some kind of mysticism, you will hardly be blamed. After all, in the near future we may look at the stock market or look at 401 (k), but in fact there is time to investigate the structure of economics in detail and follow the market? It is the responsibility of the Fed to supervise the development of areas that affect the economy. To curb inflation, the Fed can manage money supply. It does this at least in part by the federal (or "feed") fund rate.

Market Surveillance: Stock Market Supervision Enrons and Worldcoms have revealed that without the regulatory authorities financial markets can not stay under the auspices of company directors and senior officials. "Enron 's corporate abuse and fraud are not the first on financial markets, but of course it is the first for stockholder loss and public confidence in the financial industry (Bequai 2003)" This year' s stock market crash Has enacted laws such as the Securities Act of 1933 and the Securities Exchange Act of 1934 to prevent the act of causing Enron's collapse. In a nutshell, the history of regulation could be related to the stock market crash of 1929, which resulted in its actions and crash - a decade of economic downturn. The overall goal of regulation can be summarized as prohibiting asymmetry of information or misuse of erroneous information. A more specific version is to protect investors, maintain a fair and orderly efficient market, and promote capital formation. Activities involving the participation of individual investors are subject to the strictest management because the risk of information asymmetry is the highest. There is a popular conspiracy myth that the existence of securities regulations forces the intermediary's private use and eliminates them from the most attractive opportunities on the market - unfortunately, this is similar to the myth of exceptional risk-free return It is. Before you make your first investment, take time to learn the stock market fundamentals and the individual securities that make up the market. There is an old maxim: it is a stock market, not a stock market. Unless you buy an exchange fund (ETF), your focus is individual securities, not the entire market. The number of times each stock moves in the same direction is small, and even if the average value falls by more than 100 points, the stock price will rise depending on the company. Thousands of shares are traded in the United States and around the world. Several so-called indexes are set up to keep track of how certain parts of the stock market (or the entire stock market) are being done. There are indexes that track large companies, small businesses, the entire stock market, etc. One of the most common indices is S & P 500, S & P 500. It represents a wide section of 500 US large companies.

In 2008, he was inspired by a group of people who were thought to be a high society. When the stock market collapsed in September 2008, the world became the focus of financial companies. Words such as hedge fund managers and financial instruments (such as credit default swaps) are not words unknown to everyday citizens. Due to recession, society is forced to ask questions that are not normally required. The reality that perpetrators appreciate retirement and investment of so many people is shocking and shocking for non-professional investors. Let's take a look at the white-collar crime. White collar crime is a nonviolent crime made by a business or government expert for economic benefits. White color crime includes lying, frauding and stealing. Fraud, corruption, counterfeiting, money laundering, cyber fraud, evasion, violation of environmental law, and violation of security regulations are all white-collar crimes. White-collar crime occurs in a legal act or a criminal's career. Let's say that Polly is a bank teller. Peter came to his account and deposited $ 1000 with cash. Polly took the money, but she deliberately recorded a deposit as $ 100. Then she deposited her 900 dollars in cash for her wallet. Polly committed a crime of theft known as misappropriation of public funds. Polly has committed theft in the course of her work, so this is a white-collar crime. White color crime is a nonviolent crime aimed at economic interests. Securities fraud, corruption, corporate fraud and money laundering are examples of white-collar crime and are generally investigated by FBI, the US Securities and Exchange Commission (SEC) and the National Securities Dealers Association (NASD). Celebrities of famous white-collar crime are Kenneth Lay, Bernard Madoff, Bernard Ebbers. White collar crime arises from individuals who often commit crimes of money fraud, including business managers, fund managers and executives. Individuals may face prison time and high penalty if you are convicted of a white-collar crime. The federal government can also pursue financial losses from companies and banks committing white-collar crime throughout the organization. What exactly is the deviation of white collar crime and elite? White color crime means that businesses and government experts lie, do cheating and steal within their employment. According to reports criminal scholar Edwin Sutherland created the term white-collar crime in 1939 and is now synonymous with the various crimes committed by business and government experts. Contrary to many people thinking, white-collar crime is not a crime without victims. You can destroy the company with one fraud, destroy the house by saving lives, or spend billions of dollars (or 3 dollars like the infamous Enron case). According to FBI, today's fraud, including Bernie Madoff's "Ponzi scheme", is becoming more complex than ever.

The content of each code indicates either an occupational act or an indication that can not be regarded as a professional act. However, it is clear that occupational rules are used only as a general ethical code. As a result, experts encounter some more specific ethical issues when practicing and there is no clear or written solution to these problems. Regardless of whether it is worth it is worth paying attention to the irony that the consultant and his business ethics are questioned. The dilemma of ethical counseling in counseling is an important topic in today's business for just good reasons. Let's look at the headline: Rajat Gupta scandal, Anil Kumar and Rajaratnam scandal, Enron, Worldcom, Southern Health, Great Depression, financial crisis due to unethical behavior by banks, and so on. All of these incidents are directly or indirectly related to consultants. The reason why they happened was the moral mistake of some of them. Morality is a very suitable value ... she experienced a big moral dilemma. WorldCom was a very successful company until the middle of the 2000s when the telecommunications industry entered a long recession. The company's earnings are not Wall Street's expectations, but there are unpaid invoices. Vinson's job is to solve the problem by doing wrong accounting practices. The moral dilemma is the result of the weather that she should or should not do or it did or did not do it. + Work ethic dilemma Tanya W. Cooper BSHS / 332 Human Service Professional, Ethical and Legal Issues On April 16, 2012, Kathleen Roberts faces problems related to ethical dilemmas everyday. Moral dilemmas include personal behavior of ethical standards that may have been established from previous generations. When sticking to the standards taught, individuals may be forced to make decisions, including specific actions and actions. Calvin L Harris Jr. ETH 316 On November 15, 2012, Marlon Spencer solves the ethical problem of moral dilemmas because we inevitably live in diversity. Diversity brings many beliefs, attitudes and personality. Therefore, ethical problems are common. They have many shapes, sizes and benefits. Ethical problems can be solved because even though ethical problems can not be avoided, rational decisions can solve and solve problems by considering ethical perspectives.

IGNITE Charisma itself is not predisposed to genetically master, but it can be developed based on a series of passionate skills acquired. Charisma can be defined as a special charm or charm that people feel like being fascinated by someone and excited. "Charm" Merriam - Webster.com. Merriam Webster, n.d Web page March 28, 2014. Therefore charm is an essential feature of charismatic leadership. The essence of an effective leader strongly appealing to the heart is to draw self-confidence, honesty, enthusiasm, courage, moral commitment, emotional connection and motivation, and optimism. For many people it is difficult if not impossible to develop "appeal", but fortunately charismatic leadership is not essential to become an effective leader. Many other functions include effective leadership and there is ample evidence that this elusive appeal is not necessary to successfully guide others. Resolving charismatic leadership can also be a problem. For example, there are many attractive leaders who lack the characteristics and skills (such as honesty) of other leadership and lead their followers into a terrible situation. Think about political leaders such as Stalin, Hitler and even business leaders (Enron) First, the essential characteristic of an excellent leader is self-leadership, which is an essential feature and may be the most important feature of an effective leader. It shows that one leader can lead his followers at the same time as it leads himself to excellence. In addition to this personal leadership, personal leadership is a desire to control their own lives. Personal leadership is always a good follower of his own principle. What all the leaders must have is motivating leadership. Therefore, trust is necessary, which automates trust as a separate function. Leaders must believe in their abilities unless they guarantee that they can not effectively teach their team or have no ability to lead a team. Team members become very active in their work when leaders are confident in their abilities and themselves. Why do you say that?

According to the US Drug Free Partnership, smoking nicotine can be extremely dangerous and harmful for humans. It is well known that smoking causes chronic lung disease, coronary heart disease and stroke. In addition, smoking also causes lung cancer, laryngeal cancer, esophageal cancer, oral cancer, and bladder cancer. It is also known that smoking tobacco products can cause cervical cancer, pancreatic cancer and kidney cancer. People who do not smoke lawn products may be harmed by secondhand smoke. White color crime white color crime is a crime committed by people who act in legitimate work or profession. White-collar offenders act in an unethical way as self-interests (such as embezzlement of public funds) or for the interests of companies (such as company pricing). Victims of white-collar crime include economics, employers, consumers, and the environment What exactly is the deviation of white collar crime and elite? White color crime means that businesses and government experts lie, do cheating and steal within their employment. According to reports criminal scholar Edwin Sutherland created the term white-collar crime in 1939 and is now synonymous with the various crimes committed by business and government experts. Contrary to many people thinking, white-collar crime is not a crime without victims. You can destroy the company with one fraud, destroy the house by saving lives, or spend billions of dollars (or 3 dollars like the infamous Enron case). According to FBI, today's fraud, including Bernie Madoff's "Ponzi scheme", is becoming more complex than ever. According to the report, the term "white-collar crime" was created in 1939 and has since been synonymous with crime by commercial and government experts. White collar crime is usually non-violent, such as public corruption, medical fraud, mortgage fraud, securities fraud, money laundering. White-collar fraud may destroy a company, save the lives by destroying the company, or let investors use billions of dollars (or up to three dollars). Today's fraud countermeasures are becoming more complicated than ever, FBI keeps track of criminals and works with that skill to stop fraud before fraud begins. For details, please see the white-collar crime page.

Martin Luther King changed the world because I had a dream. Sharing his dreams and believing in that possibility only changes the progress of the country. The economic crisis may not be a sustainable future but may be a past country if the current power of the government serves people and believes in the power of personal dreams. Prices of food and utility charges continue to rise, but too many people are unemployed. Regardless of the "credit explosion" in the 1990s, steady increases in high unemployment rates and living expenses will inevitably lead to bankruptcy due to large foreclosure seizure. In 1998, the Criminal Victim Office of the Ministry of Justice (OVC) donated to Triad to combat the phone marketing fraud against the elderly. This program, called Operation Fraudstop, aims to reduce the incidence of telemarketing fraud by deepening the understanding of front-line staff to the problem and by providing the necessary tools to intervene in the early stages of the fraud process is. The basic premise is that once an elderly becomes a victim of a telemarketing fraud, it may become a victim again. Andrew Weissmann is responsible for the Ministry of Justice's fraud department. Weissmann helped investigate Volkswagen fraud cases scammed in exhaust gas performance testing. Weisman is another expert on criminal fraud and international bribes. His other work involves the Enron working group and other attracting fraud investigations. Weissmann also specializes in organized crime and corporate misconduct. He also has precious skills of witness playing. Penal law expert Michael Dreeben worked in the Attorney General 's office and filed more than 100 government lawsuits in the Supreme Court. Dreeben 's reputation is well - known through Congress and justice. His achievements and expertise in criminal law highlight the seriousness and complexity of this survey. Fight identity fraud. They are working with state tax authorities, police authorities, and other government agencies to minimize fraud. During consultation, the West Virginia DMV first noticed that in 1997 he used face recognition technology to prevent unauthorized use of his driver's license. In 2001, following changes in the working group's recommendations and legislation, Colorado adopted biometrics to combat fraud and limit the issuance of repeated driver's licenses. In October 2002, Colorado started a face recognition program with new applicants. Because Colorado State is a central issuing country (all drivers are issued from one location), the images are sent to a central database where one-to-many verification is done. With this system, Colorado State can acquire a fraudulent driver's license. As an added security measure, DMV employees must use the fingerprint technology to access the central database.

I. Introduction Shirley Lee has lost all its savings as he is ready to retire when he retires. Many of her and her community have invested over $ 90 million in James Powell and Calwell Investment Company. Calwell and Powell are friends of many investors and are also in the same church as most communities, but this does not prevent two people from operating the largest Ponzi plan in Sue, Iowa . The victims were told that their money was invested in real estate; their money was transferred to the personal account of Calwell and Powell, and they spent money for family, vacation and family remodeling It was. Life is very chaotic. Corruption is what developing countries call "corruption". Corruption in developed countries is known as "white-collar crime" (defined as fraud, bribery, Ponzi scheme, insider trading, corruption, cyber crime, copyright infringement, money laundering, identity theft and counterfeiting) I will. But despite the label, it is the same. In all of our efforts to classify people, label them, put them in clean boxes, and some people did not consider wearing them so clean. Who are you trying to make fun? White collar crime was first created by criminal scholar Edwin Sutherland. Crime usually means nonviolent crime. Crime such as bribery, money laundering, fraud, electronic theft, embezzlement of public funds, copyright infringement, theft of personal information, tax evasion, insider trading etc. Experience shows that this term usually means a crime only available to white-collar workers. In other words, blue-collar workers are more likely to have no opportunity to wash money on an international scale. Such violations usually require the participation of senior bank staff. White color crime is very serious. You can ask what is white-collar crime. White-collar workers are defined as general terms of crime, including commercial fraud, consumer fraud, fraud, insider trading in the stock market, misuse of public funds and other illegal business plans.Theoretical , You can also distinguish these crimes and criminals from physical crimes that may be committed by "blue collar workers". Contrary to many people thinking, white-collar crime is not a crime without victims. You can destroy the company with one fraud, destroy the house by saving lives, or spend billions of dollars (or 3 dollars like the infamous Enron case). According to FBI, today's fraud, including Bernie Madoff's "Ponzi scheme", is becoming more complex than ever. Wealthy elite offenders like Madoff and WorldCom's Bernie Ebers can hire the world's best defense attorneys to represent them and leading public relations companies turn their criminal behavior into charity and good will . Poor street criminals can not afford such luxury goods

The institution's location to prove the ethical values ​​of the individual sources of information within the organization and the values ​​in the list. When making personal and organizational decisions, include any issues in using these values. Honesty First, even if no one sees it, I always try to do the right thing. This will cause me to be in trouble and not make inappropriate decisions that may affect the organization. I saw that many people in the Air Force lost their team, money and even families because of lack of integrity. Several years ago, several large companies such as Enron failed in this area. Kenneth R. Andrews argues that in "practical ethics" there are three aspects to ethical behavior in the organization. It is personal development as a moral person, prevention of ethical behavior and unethical behavior Most moral development of the individual occurs before entering the organization. The influence of families, churches, communities, schools determines personal values. This organization deals mainly with individuals who established value base. This may mean that moral organizations are lucky enough to introduce moral individuals, while unethical organizations introduce immoral people. But things are not that simple Because the decision is an organization rather than an organization, every aspect of ethics. Defining ethics as a process avoids the need to judge whether an organization can be moral or moral and allows organizations to concentrate on ethical processes. He defines ethical processes not to try to delicately manage each person's behavior but to make individuals within the organization have a myriad of different ethical values ​​to comply with corporate culture .

After major companies and accounting scandals have affected Tyco, WorldCom, Enron, the federal government passed a law called the Sarbanes-Oxley Act, also known as "Public Accounting Reform and Investor". Protection Law "law was passed to prevent illegal and misleading acts of financial journalists and to prevent declining confidence in public accounting and reporting. The two important subjects covered by the Sarbanes-Oxley method are the independence of the auditor and the reporting and evaluation of internal controls under section 404. In 1989, Congress passed the whistleblower protection law to protect federal officials from workplace retaliation when cheating was revealed. In 2002, SOX (Sarbanes - Oxley Act) introduced guidance on reporting to listed companies and strongly protected whistling employees. Input ombudsman: Independent representative who gives advice to employees (or students, citizens etc.) and can directly report to the CEO outside the company management level or the board of directors. This approach provides guidance and confidentiality to employees and provides early warning and practical advice to the company. According to Hunt's article, the Sarbanes-Oxley Act (SOX law) is too strict, so it is over-emphasizing the Public Company Accounting Oversight Board (PCAOB), the governing body (Hunter, 2007). I discuss how SOX law is unfair to domestic and foreign companies, SMEs, their shareholders, and the general public. This article explains how this bill allows companies to take unethical behavior to prevent business execution and accumulation of fines (Hunter, 2007). This article clarifies how the Sarbanes-Oxley Act implements the eternal compliance obligation that is not useful for business, but it wastes company revenue and time (Hunter, 2007). Hunt explained that through development of PCAOB, the board of directors can apply a large scale fine to the senior management (CEO and CFO) within the organization through the SOX law.

Due to death of the dream, compassion of other people, and desperate dependence of the weak, helpless climbed and hit behind the neck. In relation to this, the British nationalist Charles Darwin explained that as his weak person, "familiar survival", he explained incompetence as a weaker person than others. John Steinbeck defines fear as a helpless food, and this idea is also drawn on "mouse and man" who argues that the compassion is helpless. How does Steinbeck present different kinds of power and helplessness to "mouse and human"? In "The Mouse and the Man", Steinbeck uses various kinds of power and helplessness to express the personality of a character. He uses the concept of power to express the differences in all roles and how these differences change the lives of all of the ranches. Steinbeck explains many advantages and disadvantages in a wide range. In the order of feeding in meadows, Curly has the greatest strength and is a bully. His wife is very lonesome without identity, but she also hurt others by manipulation. Abuse of cruelty and power is the most characteristic of the novel with George and Lenny the most obvious exception. Rennie showed great power with his power. Because it says "哼" and "foot" he is like an animal Finally, not all the characters "Mouse and Man" can do nothing. Curly 's wife has undoubtedly power to ranchers, Rennie has power with its best power, and George has the power of Renee and his own viability. Can someone say that all the characters "mouse and person" can not do anything? Incompetence is another theme of Steinbeck's "Mouse and Man". People are helpless, socially or economically incompetent. Lennie is helpless in power because it is huge and powerful, but he does not have enough intelligence to control the impulse. The liar of the novel is helpless in society due to the color of his skin and is thus alienated by others. I can not get the dreams of George and Renee 's farms and lands. Because they have no money to buy it (before candy expires). The whole Depression has not existed for a long time, and economic incapacity still exists today. A good example of the powerlessness of today's economy is Enron scandal. Many employees who trust Enron's lifetime savings pension lost everything. These people are helpless, helpless and can not turn The power of social status and helpless ideas are well developed in "Mouse and Man" and are interwoven with other modes of force discussed here. Power of Power (Renee) Rennie is physically the most powerful personality in books. He is compared with a strong animal when he breaks Curie's hand with his huge "foot", "as strong as a bull", often "like a strong bear". George told the boss, and the amazing power about the slim Lenny: others can not catch up, he can lift a lot of weight

The theory of shareholders and stakeholders is two general frameworks for considering business objectives and their ethical obligations. Referring to the above citations, both theories seem to be getting rational and strong support. But these two common failures are usually the way human beings interpret and run the theory in a modern business environment. For example, since Enron places emphasis on raising the stock price, "Create a book and gain false profit" 1. In this article I will explain each theory and analyze the moral reasons and major objections to each theory. Business ethics is a very broad term widely used all over the world. As companies grow bigger, in the early 1970s the term "business ethics" became used in the United States. Corporate ethics is a fundamental principle or behavior that companies and individuals use to handle the world on a daily basis. Race, sex, age, religion all play an important role in our morality. - In life, we want to be surrounded by the best people who can do our best, do our best, and help us achieve the goal we want. But as a Christian, it requires more than doing its best, you have to make an effort and have to trace the way God suggested. Unfortunately, when you are a Christian, there is something that interferes with you, your beliefs are tried, and your decision will be blurred. But you may ask yourself Corporate ethics and social responsibility are important issues that companies must consider in making decisions. Corporate ethics is a way for companies to act according to practices and policies and focuses on doing their best for shareholders and stakeholders. Social responsibility is the concept of corporate responsibility to society and the environment and focuses on doing what is most beneficial to the well-being of society as a whole. Corporate ethics and social responsibility are one thing. In general, however, social responsibility is one aspect of corporate ethics. Business ethics includes applying ethics to the corporate community, identifying responsibilities in commerce, identifying critical business and social issues, and assessing business ethics. Social responsibility initially involves identifying important business and social issues, followed by criticism of the business.

John Jacob Jingleheimer Schmidt is a graduate of Harvard University, CEO and portfolio manager of the hedge fund founder, International Management Association LLC. John Jacob Jingleheimer Schmidt has scammed millions of dollars of customers. When Jingleheimer Schmidt wrote bad checks on his clients and investors' NFL football players, IMA collapsed in 2006. John Jacob Jingleheimer Schmidt was charged with security fraud and money laundering. John Jacob Jingleheimer Schmidt wants to serve a 710 prison while planting flowers in a prison cell. Let's take a look at the white-collar crime. White collar crime is a nonviolent crime made by a business or government expert for economic benefits. White color crime includes lying, frauding and stealing. Fraud, corruption, counterfeiting, money laundering, cyber fraud, evasion, violation of environmental law, and violation of security regulations are all white-collar crimes. White-collar crime occurs in a legal act or a criminal's career. Let's say that Polly is a bank teller. Peter came to his account and deposited $ 1000 with cash. Polly took the money, but she deliberately recorded a deposit as $ 100. Then she deposited her 900 dollars in cash for her wallet. Polly committed a crime of theft known as misappropriation of public funds. Polly has committed theft in the course of her work, so this is a white-collar crime. What exactly is the deviation of white collar crime and elite? White color crime means that businesses and government experts lie, do cheating and steal within their employment. According to reports criminal scholar Edwin Sutherland created the term white-collar crime in 1939 and is now synonymous with the various crimes committed by business and government experts. Contrary to many people thinking, white-collar crime is not a crime without victims. You can destroy the company with one fraud, destroy the house by saving lives, or spend billions of dollars (or 3 dollars like the infamous Enron case). According to FBI, today's fraud, including Bernie Madoff's "Ponzi scheme", is becoming more complex than ever. White color crime white color crime is a crime committed by people who act in legitimate work or profession. White-collar offenders act in an unethical way as self-interests (such as embezzlement of public funds) or for the interests of companies (such as company pricing). Victims of white-collar crime include economics, employers, consumers, and the environment White collar crime was first created by criminal scholar Edwin Sutherland. Crime usually means nonviolent crime. Crime such as bribery, money laundering, fraud, electronic theft, embezzlement of public funds, copyright infringement, theft of personal information, tax evasion, insider trading etc. Experience shows that this term usually means a crime only available to white-collar workers. In other words, blue-collar workers are more likely to have no opportunity to wash money on an international scale. Such violations usually require the participation of senior bank staff.

People will draw conclusions and explain the average street crime committed by race, gender, social class. For average people, white-collar crime may not be as common as street crime. Not everyone hears all the crimes, some crimes try to avoid that news. Society generally regards crime as violent or unethical abuse (babies are left in the car during the accident). Poverty, the social environment, and the pressure from our colleagues will influence the decisions made by people who have committed white-collar crime. Let's take a look at the white-collar crime. White collar crime is a nonviolent crime made by a business or government expert for economic benefits. White color crime includes lying, frauding and stealing. Fraud, corruption, counterfeiting, money laundering, cyber fraud, evasion, violation of environmental law, and violation of security regulations are all white-collar crimes. White-collar crime occurs in a legal act or a criminal's career. Let's say that Polly is a bank teller. Peter came to his account and deposited $ 1000 with cash. Polly took the money, but she deliberately recorded a deposit as $ 100. Then she deposited her 900 dollars in cash for her wallet. Polly committed a crime of theft known as misappropriation of public funds. Polly has committed theft in the course of her work, so this is a white-collar crime. What exactly is the deviation of white collar crime and elite? White color crime means that businesses and government experts lie, do cheating and steal within their employment. According to reports criminal scholar Edwin Sutherland created the term white-collar crime in 1939 and is now synonymous with the various crimes committed by business and government experts. Contrary to many people thinking, white-collar crime is not a crime without victims. You can destroy the company with one fraud, destroy the house by saving lives, or spend billions of dollars (or 3 dollars like the infamous Enron case). According to FBI, today's fraud, including Bernie Madoff's "Ponzi scheme", is becoming more complex than ever. According to the report, the term "white-collar crime" was created in 1939 and has since been synonymous with crime by commercial and government experts. White collar crime is usually non-violent, such as public corruption, medical fraud, mortgage fraud, securities fraud, money laundering. White-collar fraud may destroy a company, save the lives by destroying the company, or let investors use billions of dollars (or up to three dollars). Today's fraud countermeasures are becoming more complicated than ever, FBI keeps track of criminals and works with that skill to stop fraud before fraud begins. For details, please see the white-collar crime page.

Disease morality On December 2, 2013, Dr. David Kwiatkowski of Exeter hospital in New Hampshire acknowledged that at least 46 hospitals were infected with a hepatitis C hospital. In May 2012, the Regional Hospital of New Hampshire State Department of Health and Human Services was informed about 4 patients recently diagnosed with hepatitis C virus. Kwiatkowski was one of the four patients in the hospital. Awareness of hepatitis C "Crime phenomenon" is called white-collar crime. Criminal scholar Edwin H. Sutherland first talked about white-collar crime. He defined a white-collar crime at the presidency meeting of the American Social Association. The meeting was held from December 1939 to December 1940 in Philadelphia. He defined white-collar crime as "a crime commended by people respected and very sociable in their career." ("Sutherland, 1949: 9"). White-collar crime includes illegal exploitation of employees, misbehavior, taxes, computer crime, etc. White color crime white color crime is a crime committed by people who act in legitimate work or profession. White-collar offenders act in an unethical way as self-interests (such as embezzlement of public funds) or for the interests of companies (such as company pricing). Victims of white-collar crime include economics, employers, consumers, and the environment What exactly is the deviation of white collar crime and elite? White color crime means that businesses and government experts lie, do cheating and steal within their employment. According to reports criminal scholar Edwin Sutherland created the term white-collar crime in 1939 and is now synonymous with the various crimes committed by business and government experts. Contrary to many people thinking, white-collar crime is not a crime without victims. You can destroy the company with one fraud, destroy the house by saving lives, or spend billions of dollars (or 3 dollars like the infamous Enron case). According to FBI, today's fraud, including Bernie Madoff's "Ponzi scheme", is becoming more complex than ever. According to the report, the term "white-collar crime" was created in 1939 and has since been synonymous with crime by commercial and government experts. White collar crime is usually non-violent, such as public corruption, medical fraud, mortgage fraud, securities fraud, money laundering. White-collar fraud may destroy a company, save the lives by destroying the company, or let investors use billions of dollars (or up to three dollars). Today's fraud countermeasures are becoming more complicated than ever, FBI keeps track of criminals and works with that skill to stop fraud before fraud begins. For details, please see the white-collar crime page.

Leaders are seen as "people who frequently conduct ethical programs to influence the climate of the organization" (Yukl, 2010). For any organization, leadership plays an important role in giving others the power to defend their abilities. Thus, moral leadership can be defined as a process that affects people through rules, principles, beliefs, and values. I am aware that all leaders tend to have a high level of ethics in their business practices. Ethical leadership helps leaders legally guide their employees. Nepotism, sponsorship, corruption, leadership challenges, conversation, ethical leadership, emerging market leadership issues, ethical leadership, responsible leadership, corporate ethics, corporate social responsibility, value and ethics, emerging market strategies, corruption, Corruption; power capitalism First, I will review related social science literature on ethics and leadership. We identify similarities and differences between ethical leadership and other leadership structures related to the moral aspects of leadership. We explored the precedents and results of ethical leadership and presented a series of suggestions to test these relationships. Moral leadership has always been a concern of the generation, but moral leadership based on rigorous theory social science research is relatively new. Despite its innovation, ethical leadership is a topic with great potential for academic researchers. The inconspicuous failure of moral leaders has keen interest in this issue. The organization wants to know how to select, nurture and maintain ethical leaders. Business school wants to know how to best educate students to become moral leaders Distance has many potential implications for moral leadership. First, executive leaders may manipulate the impression of ethical leadership over their bosses. For example, Enron Kenneth Lay and Andrew Fastow senior executives, Worldcom's Bernie Ebbers, Tyco's Denis Kozlowski, Adelphia's John Rigas, raised the reputation as citizen and charity. However, these same individuals participated in a famous enterprise scandal that was convicted. Initially, many employees in the organization were shocked by these revelations. We need to investigate the extent of impact of administrative ethics leaders on impression management In the past, the term "real leadership" was used to define moral leadership. This study uses real leadership as an attempt to discover more about moral leadership. Researchers believe that true leadership emphasizes self-awareness, transparency of human relations, internalized ethics, balance management (Gardner et al., 2005; Walumbwa et al., 2008 ). Authenticity is an important aspect of moral leadership, and the definition above creates a good set of behaviors, but it does not only define all aspects of moral leadership. Others think that the process of influence used by leaders is driven by the underlying moral values ​​(Groves et al., 2011). Therefore, another way to confirm the moral intent is to examine the influence process that the leader is using. Because the leader's impact process is closely related to her leadership style, it is appropriate to consider the process of influencing several leadership styles and compatibility.

From a very successful businessman to a prison cell, Martha Stewart must have done some interesting things in the past few years. About 30 years ago, she began her career in the catering industry and since then it has become Martha Stewart Living Omnimedia, Inc. CEO and Chairman Her success also includes the publication of her magazine Everyday Living as a sports woman of K Business. Matt has her own popular television program from Martha's kitchen. She established a reputation as a celebrity and advised on the horticultural creation of the kitchen. Corruption in the United States is a top priority due to scandals including Enron, Martha Stewart, and other insider trading. The US Securities and Exchange Commission (SEC) is responsible for ensuring that companies and investors are not subject to illegal and unfair practices. Most US organizations have ethical guidelines and all employees must comply with ethical practices to curb corruption. The Code of Ethics helps protect enterprises and ensure employee ethical behavior (Anantatmula & Thomas, 2010) Internal trading scandal is a good example of Martha Stewart. Before the stock price fell sharply, Stewart was convicted of selling a large number of shares. She was accused of insider trading by the Securities and Exchange Commission and the Federal Bureau of Investigation. This is a positive sign that a better regulation for insider trading and financial corruption must exist. Martha Stewart is a great force and she works hard to get to where she is today. She turned her family etiquette into K Mart's $ 1 million dollar business. Together she became very symbolic of the market and figures. Martha's father has a very important influence on her entrepreneurial spirit. After working at the stock market Stewart started her career by creating a catering service from her house. She soon made a model of huge furniture. Her creative design, recipe, and craftsmanship made her the CEO of Martha Stewart Living Incorporated. Famous examples of insider trading, including celebrity housewife Martha Stewart (1941 -), attracted public attention in 2003 and 2004. It is said that Stewart personally told him that the stock price of Biotechnology company ImClone Systems Inc. plummeted within a few days. Stuart sold her stock to avoid loss. Stewart was sued only by lying to FBI on this case, but her actions were a remarkable example of insider trading. Another type of security fraud involves illegal transactions called Micro-Cap. Micro means very small, the upper limit refers to capital or fund invested in the company. Micro-Cap stock is a low-priced stock of a new company with few business records. Securities fraud includes organizational crimes. This often forces people to invest in Micro-Cap using compelling appeals. The funds received are usually hidden in a foreign bank account and investors rarely see their money again.

Regarding meta-recognition that we should use everyday, personal honesty is often eliminated. Meta cognition is called thinking about thinking, or in turn knowing to help us learn. Most societies also have faith, tradition and even fear; as it is, it is one of the most important parts of evolutionary change. It is an aspect of meta - cognition to think about who we are, why we are here, and what we can do to get better. In this article we will analyze the importance of honesty under the name of a professional graphic designer. Definition of good faith is considered to be one of the core values ​​that most society observes in order to promote the proper growth and development of individuals in society. Proper growth and development of individuals will improve the quality of life of others and improve the quality of personal life in society. As defined by (Damian et al. 2003), honesty is a method and means for carrying out other behaviors such as human behavior, principles and expectations and values, such as various human actions Including consistency such as. Evaluate the person's integrity whether or not that person is being observed by others Understanding the importance of consistency in business relationships (and personal relationships) is not difficult, but it may be difficult to determine the actual consistency. Honesty, truth, honor, trustworthiness and reliability are the characteristics of a trustworthy person and to comply with the standards of ethical behavior in professional and personal efforts. Criteria for managing occupational behavior include understanding how you act, your professional ethics, and how to communicate with others. The facts prove that lack of integrity can damage profession in many ways. Honesty is an important foundation for the relationship between customers and employees / employers. Honesty is synonymous with trusting individuals and he or she will act on ethical and ethical standards. Researching the damages given to Andersen and Enron is a good example of acting at a high level and not participating in activities other than our work. A high standard of personal integrity and integrity can really help prepare for employment in the judicial sector in various ways. Honesty and integrity are one of the most important requirements of any cause on criminal justice. If you are going to enter the judicial field, especially the police, knowing whatever outcome is right or wrong is very important. The police must comply with the highest moral and ethical standards and can not prejudice others or prejudice others without knowing the details. In their view, they may think that if you are dishonest, you may be dishonest again, they do not want someone to work with them. Another reason that always has a high level of integrity and integrity,

Today thousands of criminal acts are taking place worldwide. Some people do not necessarily need deadly weapons, but they are related to various kinds of complex fraud, also known as white-collar crime. These crimes involve several different approaches that occur in the business environment. Ethical business practices increase profits, but unethical behavior ultimately leads to business failures and may affect the financial situation of the United States. The form of bribery and corruption is longer than dirt. Let's take a look at the white-collar crime. White collar crime is a nonviolent crime made by a business or government expert for economic benefits. White color crime includes lying, frauding and stealing. Fraud, corruption, counterfeiting, money laundering, cyber fraud, evasion, violation of environmental law, and violation of security regulations are all white-collar crimes. White-collar crime occurs in a legal act or a criminal's career. Let's say that Polly is a bank teller. Peter came to his account and deposited $ 1000 with cash. Polly took the money, but she deliberately recorded a deposit as $ 100. Then she deposited her 900 dollars in cash for her wallet. Polly committed a crime of theft known as misappropriation of public funds. Polly has committed theft in the course of her work, so this is a white-collar crime. What exactly is the deviation of white collar crime and elite? White color crime means that businesses and government experts lie, do cheating and steal within their employment. According to reports criminal scholar Edwin Sutherland created the term white-collar crime in 1939 and is now synonymous with the various crimes committed by business and government experts. Contrary to many people thinking, white-collar crime is not a crime without victims. You can destroy the company with one fraud, destroy the house by saving lives, or spend billions of dollars (or 3 dollars like the infamous Enron case). According to FBI, today's fraud, including Bernie Madoff's "Ponzi scheme", is becoming more complex than ever.

Martha Stewart Chief Executive Officer of Omnimedia to (CEO) Martha Stewart Stewart, I am writing in order to address some of my concerns about the future of you, Martha Stewart Omnimedia (MSO). Perhaps one of the problems you are currently working on is the Imclone scandal. Based on internal information, you are accused of selling Imclone shares worth $ 217 000. Because of the allegations of these insider trading, your critics always has been tied you to the officer of another disgrace companies: Enron of Kenneth Lay and WorldCom of Bernard Ebbers. Martha Stewart, Martha Stewart Living Omni media, and entrepreneurs and best-selling author of the founder is winning the Emmy Award television presenter is the most trusted lifestyle expert and teacher in the United States. Millions rely on Martha Stewart of people as a useful source of information of "how to" information, and provides all aspects of daily life - food, entertainment, gardening, home repair, collection, organization, production, holiday Day, healthy life and pets. In May 2014, Martha Stewart's cooking school received the James Beard outstanding series, studio or location award. Over the years, MSLO's extensive TV program portfolio has won 18 Emmy awards, including the 2010 and 2011 superior lifestyle consecutive Emmy awards. Martha Stewart Chief Executive Officer of Omnimedia to (CEO) Martha Stewart Stewart, I am writing in order to address some of my concerns about the future of you, Martha Stewart Omnimedia (MSO). Perhaps one of the problems you are currently working on is the Imclone scandal. Based on internal information, you have been accused of selling Imclone shares worth $ 217 000 Martha has launched a company called Martha Stewart Living Omnimedia, Chairman, Chairman and CEO. Martha's company started listing on the stock exchange at 18 dollars per share and increased to 38 dollars at the end of the deal, so she became a billionaire in the paper. Because of ImClone 's insider trading, Martha suffered from her career retreat. But in 2005 she returned with the "Resurrection Movement". Despite many criticisms, Martha showed good humor and generosity. Having regained her power and rebuilding the business empire represents her enthusiasm for commitment and work. 1991, Martha Stewart, Inc. Martha Stewart Living Omnimedia, Inc., releasing her magazine Martha Stewart Living. Stewart's lifestyle empire grew rapidly in two magazines, a checkout size recipe publication, a popular cable show, a syndicated newspaper column, a series of guidebooks, a radio show, and an internet site. And annual retail sales are $ 763 million. On 19th October 1999, the most famous housewife in America returned to Wall Street and met her company through a new listing on the New York Stock Exchange. Finally, Martha Stewart Living Omnimedia, Inc. raised over 95% of the stock price of 72 million shares, raising nearly 130 million dollars. Stewart himself controls 96% of the company's voting shares.

White collar and organized crime White collar and organized crime gathered attention in the US criminal justice system in the 20th century. Social costs are higher than most ordinary street crimes. Even if we pay the new attention of the criminal justice system, the two are not yet known to the general public. Although we know that it has happened, society does not know about the extent or impact of these crimes because of reports and lack of information. White-collar workers and organizations are usually crimes committed by people who are considered to have a fine social status. In addition to the distinction between personal criminal and property crime, there are other more detailed differences between criminal acts. More common types of crime are violent crime, white-collar crime, corporate crime, organized crime, "no victim" crime. Other types not discussed in this article include hate crime, environmental crime, technical crime, and political crime. Violent crime FBI and most international police agencies are tracking four major violent crimes. Murder, rape, robbery and severe violence. Murder / non-crime massacre will deliberately kill people without excuses or reasons. In most cases, the accomplice is as guilty as a person who caused the death of the victim and the death of the victim directly. Rape involves illegal sexual intercourse with the will of the victim White color crime white color crime is a crime committed by people who act in legitimate work or profession. White-collar offenders act in an unethical way as self-interests (such as embezzlement of public funds) or for the interests of companies (such as company pricing). Victims of white-collar crime include economics, employers, consumers, and the environment What exactly is the deviation of white collar crime and elite? White-collar crime involves corporate and government experts lying, cheating and stealing in employment. According to reports criminal scholar Edwin Sutherland created the term white-collar crime in 1939 and is now synonymous with the various crimes committed by business and government experts. Contrary to many people thinking, white-collar crime is not a crime without victims. You can destroy the company with one fraud, destroy the house by saving lives, or spend billions of dollars (or 3 dollars like the infamous Enron case). According to FBI, today's fraud, including Bernie Madoff's "Ponzi scheme", is becoming more complex than ever.

A taxi to the dark side was removed primarily from young and innocent Arabs, from the anger of Alex Gibney to the torture by the George W. Bush regime. A story that taxi drivers are being tortured and detained for torture by the US military. This is true even if the young Arabs are not guilty and are not related to the Taliban or Al Qaeda. American military interrogators interviewed and talked about stories about their horrible events in Bagram of Afghanistan. In 2008, documentary Alex Gibney (Enron: the wisest person in the room, a taxi to the dark side), who won the Oscar, wrote a documentary on Thompson entitled "Gonzo: Hunter S. Thompson" I directed him. Doctor's life and work. "This film was premiered at the Sundance Film Festival on January 20th, 2008. Givenie uses an intimate interview with familiar videos, friends, enemies, and loved ones who have never been seen, and film clips made from Thompson's material to record his disturbed life I will. Lou Stein staged "Fear and disgust for Las Vegas" at Battersea Theater. Stein convinced London 's "Timeout" magazine and let Thompson play for two weeks in exchange for writing a cover story to promote the show. Thompson did not write this article, but swept through London with the Time Out expense account. The Vault Edge Art Festival 2014 replays the show Alex Gibney 's dark taxi checked US policy on torture and interrogation procedures. The film is developing around the torture and killing of innocent Afghan taxi drivers while American soldiers are being detained at Palwan detention facilities. As part of the war against torture terrorism in Iraq, Afghanistan, Gulf of Guantanamo, after the terrorist attacks of 9/11, the way in which torture is done was examined, Giveni pursued changes in the policy of the United States, sensual deprivation , Allowed sexual assault and punishment. Alex Gibney is a versatile documentary director and other amazing documentaries such as taxis head to the dark side. I steal the secret there. That's the story of WikiLeaks. Obviously: Scientology and faith prisons are based on Lawrence Wright 's clarification: Scientology, Hollywood and Faith Prison. Like the movie "crash", there is a typewriter style used to display various technical terms on the screen. This is a symbol of a career as a writer of L. Ron Hubbard. There are also many images using archival videos and personal items. These will work well with the rest of the film and introduce more scientific content.

A 45 - year - old 13 - year - old mother returned to zero. A man came over to her with suggestions. Investing in his company, he can guarantee a return of 100%, 200%, even even 300%, she gives in a few months. For her, this meant the second mortgage of her home; the same house, she wanted to rely on her promised investment. Two years later, the window of the house was covered and the woman told reporters why her family does not have a place to spend Thanksgiving this year. White color crime white color crime is a crime committed by people who act in legitimate work or profession. White-collar offenders act in an unethical way as self-interests (such as embezzlement of public funds) or for the interests of companies (such as company pricing). Victims of white-collar crime include economics, employers, consumers, and the environment What exactly is the deviation of white collar crime and elite? White color crime means that businesses and government experts lie, do cheating and steal within their employment. According to reports criminal scholar Edwin Sutherland created the term white-collar crime in 1939 and is now synonymous with the various crimes committed by business and government experts. Contrary to many people thinking, white-collar crime is not a crime without victims. You can destroy the company with one fraud, destroy the house by saving lives, or spend billions of dollars (or 3 dollars like the infamous Enron case). According to FBI, today's fraud, including Bernie Madoff's "Ponzi scheme", is becoming more complex than ever. White collar crime was first created by criminal scholar Edwin Sutherland. Crime usually means nonviolent crime. Crime such as bribery, money laundering, fraud, electronic theft, embezzlement of public funds, copyright infringement, theft of personal information, tax evasion, insider trading etc. Experience shows that this term usually means a crime only available to white-collar workers. In other words, blue-collar workers are more likely to have no opportunity to wash money on an international scale. Such violations usually require the participation of senior bank staff.

Relaxing regulation of the electrical industry The roots of modern regulations go back to the late 1800s and can be found in the form of antitrust. By the beginning of the 20th century, the US government established an interstate commerce committee to regulate the railway industry, and shortly thereafter, many other regulatory committees were established in the area of ​​transportation, communications and securities. The main purpose of these regulatory committees is to establish a reasonable interest structure that attracts producers and consumers. The first country that received deregulation of energy was UK under the guidance of Margaret Thatcher, who began to relax regulations on the electricity and gas industry in the late 1980s. Since that time, 35 countries, accounting for 44% of the world's energy consumption, are beginning to relax regulations on the energy sector. The map below shows an overview of all 35 countries that have begun to ease the deregulation of the energy market. Most of them are in Europe. In North America, a wide range of deregulation activities are taking place. In the late 1990s, energy deregulation was widely adopted in many states and welcomed as a way to ensure savings for customers across the country. Unfortunately, there were mistakes in some markets, especially the California infamous Enron scandal. Due to these problems, some countries have fully adopted energy deregulation, but still other countries are hesitant to deregulate. Later on, critics focused on the impact of deregulation on the electricity market on the inappropriateness of the electricity network, deregulation and the electricity market mechanism would be sufficient to build market for new market and maintain system security We did not give incentives. . Ontario participates in energy conservation challenges and events to remind citizens of blackouts in some cities. During these activities, citizens are encouraged to maximize energy saving activities. Small cities such as London, Guelph, Woodstock, Waterloo participate in this issue every year. The last spontaneous power outage date was held on August 14, 2010

The purpose of this paper is to study the function of the external auditor to analyze the importance of independence. The main task of the external auditor is to review and evaluate all financial records of the company or company. They provide an objective opinion on the effectiveness of the organization's financial statements and accounting policies to help management decide. In the event that the independence of the external auditor is compromised, just as Arthur Andersen, once a huge accounting firm was broken down by Enron's bankruptcy, the public suspected the quality of professional audit services, the results It will be very serious. The external auditor must be independent in order to act on behalf of the employer (usually a shareholder) and to report the financial statements prepared by management for the benefit of shareholders. If the external auditor is not independent from their shareholders, for example, if they hold shares in the company conducting the audit, their ability to form objective opinions on the financial statements will be compromised. In addition, external auditors also need to be considered independent. Otherwise, the employer will not be confident of the audit report issued by the audit. This is why the independence of the auditor is very important to prevent further scandals such as Enron and Palmarat. No one doubts the importance of the independence of external auditors in business, financial, or economic friendly relationships. The publication of independent expert opinion on the fairness of financial statements is the most important and valuable service provided by public accounting experts. However, although the independence of the auditor is important, it is important to ensure that the audit is carried out for the audit by the quality of work related to the work of external auditors, intensive training, strict supervision of audit procedures and practices, Respect is necessary for the statement. This phenomenon seems to have escaped the observer. In the materials covered in this article there is no substantial problem in the abilities of the auditor, but if there is any doubt about the auditor's abilities, regardless of the degree of independence of the auditor, the audited statement I will be respected as it is today.

Superior organizations, including Southwest Airlines, Starbucks, Intel and many other organizations, take advantage of service-driven leadership as the foundation for success. Whether you are leading big companies or churches, service leadership is for you. Our goal is to provide a practical way to perform service leadership in your life and client life. John Maxwell once said "Everything is caused by leadership." We believe this is the truth and I believe we have a good opportunity to grow ourselves as a leader. The service leader provides a step-by-step process to raise leadership to the next level. Organizations you serve will also improve as you improve your leadership. The Gallup Management Journal found three types of employees: participating, non-participating, and actively separating. Our goal in RISE Leadership is to fill with people working for the organization. That's why RISE Leadership exists to promote new engagement and productivity. We will accomplish this through time to participate in talented engagement processes, leadership development of services, and keynote speeches. Organizations around the world are fully involved in understanding, discovering and strengthening leadership. Regardless of the type of organization, leaders are considered to play an active role in building high-performance teams. Due to the expansion of environmental problems and the difference in the nature of the organization, leaders are dealing with bigger problems than ever before. In this era, we need to not only have reasonable benefits and sustainable profitability but also to protect the moral value, to fulfill the responsibilities of the citizens, and to create a safe and fair working environment. Leadership is an important element of improving the organization's operations. To be responsible for the growth and implementation of strategic organizational decisions, leaders must acquire, develop and use organizational capital best to achieve optimal products and facilities with optimal value It will not. The rise in ethical leadership can be traced back to the scandal within the enterprise world over the last few decades. Some of the collapse of large organizations such as Enron and Lehman Brothers are attributed to unethical behavior and people are seeking more ethical leadership. In a qualitative study published in 2010, Plinio, Young, and Lavery concluded that the lack of ethical leadership and bad ethical behavior is one of the biggest problems confronted by modern organizations. Moral leadership is seen as a solution to balance the gap between organization and broader communities and the profitability of the organization. The theory understands the importance of trust and good relations. Essentially, the modern ethical leadership theory emphasizes service concepts. So the theory is somewhat close to Robert Greenleaf's concept of servant leadership. According to great theory, leadership is essential and a great leader is born instead of being manufactured. These theories often portray leaders as heroes, myths and are destined to become leaders when necessary. Because the leader was mainly considered to be a man, especially a military leader, the word great was used (Ololube, see 2013). In a sense, as well as great theory, property theory assumes that people take on specific qualities. Characteristic theory usually identifies specific personality and behavioral characteristics shared by the leader. But a lot of people are starting to ask this theory If certain characteristics are an important feature of leaders and leaders, how to explain people who have these qualities but are not leaders Is not it? Summary of leadership theory, principles and styles, and their relevance to educational management

Moral leaders are guides, respect for moral beliefs and values, and respect for the dignity and rights of others. [1]: 22 Therefore, it relates to concepts such as trust, honesty, consideration, attraction, and fairness. [2] Morality relates to the value and ethics that individuals or society deem appropriate or appropriate. In addition, morality is focused on the goodness of individuals and their motivation. The choice of the leader is also influenced by his moral development. [3] Riley, E C. (2006). Future Entry: Reflection and Challenge to Moral Leadership Leadership and Management of Education, 18, 163-173 Stansbury, J .; (2009). Rational ethical consensus: use of discourse ethics within the organization. Business ethics every quarter. 19 (1), 33-56 Ethical Leadership, Responsible Leadership, Corporate Ethics, Corporate Social Responsibility, Value and Ethics, Emerging Market Strategy, Corruption, Negotiations, Correspondence, Corruption, Leadership Challenges, Conversation, Ethical Leadership, Emerging Market Leadership Issues, Corruption; power capitalism In the past, the term "real leadership" was used to define moral leadership. This study uses real leadership as an attempt to discover more about moral leadership. Researchers believe that true leadership emphasizes self-awareness, transparency of human relations, internalized ethics, balance management (Gardner et al., 2005; Walumbwa et al., 2008 ). Credibility is an important aspect of ethical leadership and the above definition creates a good series of actions, but it does not just define all aspects of ethical leadership. It is also believed that the process of influence the leader uses is driven by the underlying moral values ​​(Groves et al., 2011). Therefore, another way to confirm moral intent is to investigate the influence process that the leader is using. The influence of the leader is closely related to her leadership style, so it is appropriate to consider the process of influence on some leadership styles and compatibility. Moral leadership is essentially a leadership theory that uses the above ethical concepts as a guide for managing subordinates. Ethical leadership influences people through ethics, as ethics includes the "right" behavior and leadership principles that influence others to achieve their goals. The rise in ethical leadership can be traced back to the scandal within the industry over the last decades. Some of the collapse of large organizations such as Enron and Lehman Brothers are attributed to unethical behavior and people are seeking more ethical leadership. In a qualitative study published in 2010, Plinio, Young, and Lavery concluded that the lack of ethical leadership and bad ethical behavior is one of the biggest problems confronted by modern organizations.

Core Value Paper 5 Core value is a concept that leads human's internal behavior and its relationship with the outside world. One of my central values ​​is my religious values. The raised Jews had a tremendous influence on my past and current life choices. When I was young I knew that every Saturday was spent at a temple every weekend. Then I had lunch at my friend's house. Because I am old, I can decide how long to practice religion. One of the most influential human development theories consists of "external systems - people and organizations in a social environment beyond personal experience, but this affects his or her development and the quality of life It can be exercised "(Bronhbrenner, eg Zahm, 2010), cited in p. By being surrounded by other Jewish men and women in my temple, you can see that religion is like a holiday you decided to celebrate. It is a group of people gathered to practice religion. "We also constantly evaluate our basic elements. The core value will guide you what to do and you need to guide you through what you do not do. We dismissed customers who did not meet our core value. We will analyze each of the five core values ​​of each employee, but they will receive feedback and even be dismissed or even downgraded if there are no employees who always adhere to the core value. The best way to keep improving core values ​​is to think of it as vibrant and vibrant. The concept that you ultimately decide core values ​​and not update them is obsolete. Our core value is written in Google Docs. Learn the history of the company and gain insight and edit explanations as necessary. The core value is not a series of empty promises to make it look good - it is a set of true beliefs. If the company matures or changes and its belief system changes, the core values ​​will change as the business grows. Defining the core value is the first step, the core value is the core value. For example, most companies say that one of their core values ​​is innovative. Well, can you think of a company claiming you are not innovative? You have to dig deeper and find the true core value that your company should live on. They are usually 3 to 5 years old. In this simple definition of innovation, I will explain what I would like to see in order to enable innovation. It is necessary to understand the problem clearly. Team work is necessary. You can propose the best solution to the problem you are facing and make some mistakes to achieve the best solution. The first step is to understand your core value. This is the DNA value of the tissue, finally the value 3 to 5. For the first time, I have created core values ​​for the company; they are embarrassing. It is as bad as Enron. (No, we are not the same as Enron's unethical behavior). But they are very noble ideals, no one can rely on living them. Therefore, we must reproduce our values ​​based on the true DNA of the organization. This is a trial of your values: chances are your A player is the person you identified for the organization's values. Choose five of these A level players and use them as leaders to determine the values ​​of 5 to 7 that they can best describe. In this exercise, because they are duplicated, you can clarify the values ​​3 to 5 in the center of the organization.

Investment banking company Lehman Brothers filed for bankruptcy in September 2008 due to insufficient financial choice. The company made a number of bad decisions for greedy and unethical decisions manipulating books. The lack of success of Lehman Brothers suggests that financial reporting should be self-evident. Bankruptcy indicates that they did not use fact data by disguising their actual financial situation. The analysis by Lehman Brothers shows unethical financial reporting behavior and its impact on financial banking companies. Enron is the biggest bankrupt, and is also the Lehman Brothers, a Wall Street financial services company. The main reason for the bankruptcy of Lehman was the subprime mortgage that took place between the 1990s and the early 2000s. The bankruptcy of Lehman Brothers began to produce domino effect on Wall Street. To prevent large financial companies from failing, the Bush administration has organized a massive financial relief program called TARP to rescue most other large Wall Street banks. Since the autumn of 2008, we encountered many financial companies' failures and failures in other business areas. Failure is not limited to large companies. The main reason for small business failures is the recession caused by the collapse of Wall Street and the resulting credit crisis. The collapse of Lehman Brothers is a big influence as everyone thinks that such a big bank can not collapse. Lehman Brothers has filed bankruptcy in less than a year and has reported huge profits in 2007. After Lehman Brothers went bankrupt, a lot of people were discussing why this large investment bank went bankrupt. Through their business strategies they succeeded in surviving past recessions, but they could not survive the collapse of the US real estate market. Until today, people all over the world are still talking about the reasons for the failure. Some people will say that insufficient management of the company itself is the key to bank failures. In September 2008, the financial services company Lehman Brothers went bankrupt. This is the first symptom of the massive global economic crisis. In the UK, for their irresponsible subprime loans, most of their responsibility was assigned to cities. Banks enter the regime and the government relieves some of them by exposing some of them. Considering that the conservative party 's position on urban regulation became more free, Cameron should have been on the shooting line, but he skillfully turned his gun at Gordon Brown. Conservative message is very easy: you sold gold coins that occurred under your surveillance, and you let go of the city. Economically it is not possible to read or write, but the effective example of the election is "to never use something you do not have" to connect with people in the UK. Brown 's arrogance declared that he abolished prosperity and depression, and he turned his back to fight him.

Internal Controls Internal controls are all agreements and methods for a company or organization to protect its assets and ensure the accuracy and reliability of financial and accounting records. Strict internal control is essential for companies that want to trust shareholders and customers. Recent accounting scandals in companies such as Enron and Tyco have brought strong internal controls and accounting procedures. As a result of these accounting scandals, new laws and organizations have been developed to audit private enterprises and to ensure that adequate control is being undertaken. Internal controls and procedures for financial reporting (serious inadequacies in the design or operation of internal controls, serious inadequacies in internal controls, and significant management with or without significant control from other managers or internal employees Including fraud) Also, regarding receipt, retention and handling of complaints received by the company concerning audit matters including employee's concerns regarding company accounting, internal accounting management, or suspicious accounting procedures and anonymous submission procedures Companies lacking internal controls are often more susceptible to ethical failures than companies with strong internal controls. When discussing our internal controls, we usually consider the accounting process, but it is equally important for internal control of computer systems, especially companies that manage products digitally. Creditors and financial institutions that rely on Equifax are considering applying for credit during this period and approving the loan. They are completely unaware that the application they are working on is illegal and may contain personal information stolen from Equifax. These companies can not consider whether other forms of identifying information are required to confirm that they are not handling credit applications for fraudsters. The Internal Control Committee oversees its disclosure controls and procedures, including the company's internal control system for financial reporting, as well as the certification process necessary to generate the CEO and the main finance officer. The committee regularly reviews internal and external auditors and management teams and reviews procedures to maintain and evaluate the effectiveness of these systems. Significant inadequacies or serious inadequacies in the internal control of the committee should be promptly notified and the circumstances of correcting those deficiencies or timetables should always be informed.

White color crime is a nonviolent crime often used for economic benefits. White collar crime is particularly difficult to track and is becoming more difficult with today's technology. Due to advances in technology, the proportion of white-collar crime is increasing. There are many white-collar criminals, but they are usually corporate or government experts or trustees. Even if there is no personal injury, white-collar crime can cause economic loss. White-collar criminals are wealthier and more malign than ever. Let's take a look at the white-collar crime. White collar crime is a nonviolent crime made by a business or government expert for economic benefits. White color crime includes lying, frauding and stealing. Fraud, corruption, counterfeiting, money laundering, cyber fraud, evasion, violation of environmental law, and violation of security regulations are all white-collar crimes. White-collar crime occurs in a legal act or a criminal's career. Let's say that Polly is a bank teller. Peter came to his account and deposited $ 1000 with cash. Polly took the money, but she deliberately recorded a deposit as $ 100. Then she deposited her 900 dollars in cash for her wallet. Polly committed a crime of theft known as misappropriation of public funds. Polly has committed theft in the course of her work, so this is a white-collar crime. What exactly is the deviation of white collar crime and elite? White color crime means that businesses and government experts lie, do cheating and steal within their employment. According to reports criminal scholar Edwin Sutherland created the term white-collar crime in 1939 and is now synonymous with the various crimes committed by business and government experts. Contrary to many people thinking, white-collar crime is not a crime without victims. You can destroy the company with one fraud, destroy the house by saving lives, or spend billions of dollars (or 3 dollars like the infamous Enron case). According to FBI, today's fraud, including Bernie Madoff's "Ponzi scheme", is becoming more complex than ever. White color crime white color crime is a crime committed by people who act in legitimate work or profession. White-collar offenders act in an unethical way as self-interests (such as embezzlement of public funds) or for the interests of companies (such as company pricing). Victims of white-collar crime include economics, employers, consumers, and the environment

Listening to the word crime, I like all people all over the world, automatically get the image from a low level person in a bad community, come from a problematic family. However, people who are educated or who know people who are from wealthy families can participate in the world of crime and mischief. As a human being, we are also often judged, assuming that not only wealthy individuals but only disadvantaged people have the power to break the law. Nevertheless, we are obliged to foresee this problem not our bad deed. Especially when media, government and media are those who draw this picture for us. In our American society, crime is divided into two different categories, white-collar and blue-collar crime. White-collar crime includes non-violent crime that makes fraudulent fraud and corruption permanent. Blue color crime, on the other hand, includes obvious forms of crime, mainly in the form of violent crimes called "street crimes". Handling of white color crime and blue color crime is immoral, and the difference between the nature of crime and the social status of criminals White color crime white color crime is a crime committed by people who act in legitimate work or profession. White-collar offenders act in an unethical way as self-interests (such as embezzlement of public funds) or for the interests of companies (such as company pricing). Victims of white-collar crime include economics, employers, consumers, and the environment What exactly is the deviation of white collar crime and elite? White-collar crime involves corporate and government experts lying, cheating and stealing in employment. According to reports criminal scholar Edwin Sutherland created the term white-collar crime in 1939 and is now synonymous with the various crimes committed by business and government experts. Contrary to many people thinking, white-collar crime is not a crime without victims. You can destroy the company with one fraud, destroy the house by saving lives, or spend billions of dollars (or 3 dollars like the infamous Enron case). According to FBI, today's fraud, including Bernie Madoff's "Ponzi scheme", is becoming more complex than ever. White collar crime was first created by criminal scholar Edwin Sutherland. He defined it as a "crime committed by people respected and professionally very social". Crime usually means nonviolent crime. Crime such as bribery, money laundering, fraud, electronic theft, embezzlement of public funds, copyright infringement, theft of personal information, tax evasion, insider trading etc. Experience shows that this term usually means a crime only available to white-collar workers. In other words, blue-collar workers are more likely to have no opportunity to wash money on an international scale. Such violations usually require the participation of senior bank staff.

Both World Communications and Mississippi programs have a big fiscal scandal. WorldCom is a telecommunications company exaggerating cash flow by reporting operating expenses of $ 7.6 billion as capital expenditure. As of March 2002, WorldCom was the biggest accounting scandal in the history of the United States. The Mississippi Plan was a business plan that destroyed the French economy in the 1700s. In this plan, we anticipate that the purchasing power of bank notes will decline due to the expansion of assets. WorldCom is the second largest telecommunications company in the United States in 2000 (The World Com Accounting Scandal, 2002). In 1983, in the hinterland of the state of Mississippi there was not much business, reaching the peak of corporate success, revenues exceeded $ 39 billion and MCAP was $ 150 million (The World Com Accounting Scandal, 2002). In that process, it ranked 42nd in the Fortune 500 list. Under the leadership of CEO Bernie Ebbers, the proliferation of acquisitions in the 1990s and the demand for telecommunications services further boosted the development of communications in the world. However, on June 25, 2002 WorldCom announced that it exaggerated revenues in excess of $ 3.8 billion in the first quarter of 2001 and 2002 (The World Com Accounting Scandal, 2002). scandal WorldCom scandal is one of the biggest accounting scandals in the US corporate history. WorldCom is a US telecommunications company. World Communication Accounting scandal was released in 2002. The company adopted fraud accounting practices in the five quarters (the fourth quarter of 2001 and the first quarter of 2002) (The World Com Accounting Scandal, 2002). A famous telecommunications company WorldCom and accounting, auditing and consulting companies are involved in this large accounting fraud. WorldCom's corporate scandal eventually invited the company's stigma, the biggest bankruptcy in American history. A scandal and big question about how US companies rule over are Enron and WorldCom scandals for a series of large corporate frauds. Therefore, in 2002 "Public Company Accounting Reform / Investor Protection Act" was enacted. This bill aims to increase transparency and set new standards for accounting firms, senior managers, senior managers, and directors of public companies. According to the company's secretary (2014), one condition of the bill is that companies need to build a strong internal control system that can incorporate them into the compliance process to enhance the integrity and accuracy of business operations about it. 2)

Houston, Texas (CNN) - The company's lawyer was a federal court hearing and on Tuesday Enron's security guards were placed on the 19th and 20th floor of the company building and said that it prevented further document shredding It was. Former executive officer Maureen Castaneda said on Monday that its December bankruptcy filing resulted in lifelong savings of thousands of investors and employees but employees still broke the file on January 14 Said. After a continuous crash report, Enron said that the company allowed FBI agents to interview employees in the building and released security guards 24 hours to prevent more files from being destroyed. In order to rescue problematic, stagnant ground campaigns launched by Baghdad and Tehran two weeks ago, US fighters began bombing the Islamic state-run Iraqi city Ticlitte. The action known as "retaliation" by the Islamic state (IS) killed 1,700 Shi'ite soldiers in the spike camp last June, started without any consultation with Washington, and in Iraq more There were many things. Three weeks after victory, this action is over. How early will the government's terrorist fort in Saddam Hussein's hometown get back? In Iraq under Saddam Hussein, Sunni minorities rule the Shi'a. After the collapse of Saddam more than 10 years ago, the new Shiite government discriminated against Sunnis. The situation has become more serious as a result of the rise of the Islamic state group in Sunni factions in Iraq and the attempt by the Iraqi and Shi'a militia to destroy the civilian casualties in Iraq. In Syria, Sunni rulers dominate Sunni rulers led by Assad family. In essence, it is a political confrontation that was offended by religious passion. In Syria, the Asad regime cracked down campaigns to support democracy in early 2011, which became a catastrophic civil war. The confrontation between President Bashar al-Assad and his opponent, since the government is anxious that the government will utilize the confusion caused by the confrontation with the majority of Sunni's opponents, clearly denominate I accomplished.

I. INTRODUCTION When Shirley Lee discovered that her savings in her life were gone, she was preparing to retire. Shirley and many of her communities have invested over $ 90 million in James Powell and Calwell Investment Company. The victims were told that their money would be invested in real estate; their money was transferred to the personal account of Calwell and Powell they used for family, vacation and family remodeling. Ponzi's plan collapsed soon, Cavill died before going to court, Powell convicted against mailing fraud and was sentenced to ten years imprisonment in federal prison. Life is very chaotic. Corruption is what developing countries call "corruption". Corruption in developed countries is known as "white-collar crime" (defined as fraud, bribery, Ponzi scheme, insider trading, corruption, cyber crime, copyright infringement, money laundering, identity theft and counterfeiting) I will. But despite the label, it is the same. In all of our efforts to classify people, label them, put them in clean boxes, and some people did not consider wearing them so clean. Who are you trying to make fun? White collar crime was first created by criminal scholar Edwin Sutherland. Crime usually means nonviolent crime. Crime such as bribery, money laundering, fraud, electronic theft, embezzlement of public funds, copyright infringement, theft of personal information, tax evasion, insider trading etc. Experience shows that this term usually means a crime only available to white-collar workers. In other words, blue-collar workers are more likely to have no opportunity to wash money on an international scale. Such violations usually require the participation of senior bank staff. White color crime is very serious. You can ask what is white-collar crime. White-collar workers are defined as general terms of crime, including commercial fraud, consumer fraud, fraud, insider trading in the stock market, misuse of public funds and other illegal business plans.Theoretical , You can also distinguish these crimes and criminals from physical crimes that may be committed by "blue collar workers". Contrary to many people thinking, white-collar crime is not a crime without victims. You can destroy the company with one fraud, destroy the house by saving lives, or spend billions of dollars (or 3 dollars like the infamous Enron case). According to FBI, today's fraud, including Bernie Madoff's "Ponzi scheme", is becoming more complex than ever. Wealthy elite offenders like Madoff and WorldCom's Bernie Ebers can hire the world's best defense attorneys to represent them and leading public relations companies turn their criminal behavior into charity and good will . Poor street criminals can not afford such luxury goods

The importance of financial reporting The collapse of huge companies such as Enron and WorldCom is causing the pressing problem that always existed in the minds of investors. The company lost confidence in the company, but the company whose market capital cost has increased significantly has not changed. Investors are now investing in risk-free securities, not their own shares. Until now, there was a large amount of unfair financial reporting, but unexpectedly it was not a special result of the collapse of the internal accounting management system, but a positional position for senior management to suppress the corporate accounting management system Use of leverage was confirmed. And it has been proven that more corporate fraud starts from scratch, and one problem of internal audit is corporate responsibility than corporate accounting (O'Gara, J.D., 2004). According to the Committee's decision, discuss at least annually, with management and independent certified public accountants, the major financial reporting issues and decisions related to the preparation of the company's financial statements, including: (B) significant financial reporting issues and judgments relating to the preparation of financial statements prepared by management or an independent certified public accountant, and (c) regulatory and accounting plans for the financial statements of the company and the balance sheet Structural influence The main purpose of this paper is to explain the importance of the relationship between the most important functions in the framework of financial reporting accounting - the concept of reporting entity, general financial reporting and accounting standards. Understanding the relationship between these elements and accounting theory can ensure an understanding of rationality behind actual and future practices. One of accounting laws and accounting policies is international accounting standards. Based on the importance of understanding financial accounting and reporting, scholars standardized financial accounting and established the International Accounting Standards Committee (Pricewaterhouse Coopers, 2002). The IASC, now known as the International Accounting Standards Board (IASB), was able to set international financial reporting standards. International financial reporting standards are applied worldwide and Europe, the United States and other countries are trying to comply with new standardized and unified accounting policies.

Leadership Ethics and Destructive Residents My ethical dilemma happens everyday in the Long Term Medical Environment (LTC). When residents' behavior causes damage to workers and other residents in the facility, the solution is to calm the medicine. This is the right approach. Ethics defined in Merriam Webster's online dictionary (nd) is a field of philosophy, including moral legitimacy or error. A nurse ethics code with interpretive statement (ANA, 2001) is a framework that guides for ethical decision-making. This guide will teach you the ideas and concepts of ethical leadership. We will study the basic principles of ethical leadership and the characteristics of ethical leaders. Before we jump into some examples of ethical leaders, we turn attention to the pros and cons of being a moral leader. The problem of ethical behavior arises from the definition of "right". As mentioned above, "correct" or actually good depends on the subject you are asking for. Even people from different cultures, religions, and even heterosexuals can treat a certain thing as "right", but no one else is. Along with the development and change of society, the definition of ethical behavior also changed in similar cultures. Moral leadership is essentially a leadership theory that uses the moral concepts above as a guide for managing subordinates. Ethical leadership affects people through ethics as ethics includes the "right" behavior and leadership principles that affect others to achieve their goals. The rise in ethical leadership can be attributed to scandal within the company over the last few decades. Part of the collapse of large organizations such as Enron and Lehman Brothers is due to unethical behavior and people are seeking more ethical leadership. In a qualitative study published in 2010, Plinio, Young, and Lavery concluded that the lack of ethical leadership and bad ethical behavior is one of the biggest problems confronted by modern organizations. Nepotism, sponsorship, corruption, leadership challenges, conversation, ethical leadership, emerging market leadership issues, ethical leadership, responsible leadership, corporate ethics, corporate social responsibility, value and ethics, emerging market strategies, corruption, Corruption; power capitalism In the 2006 ethical leadership analysis, Michael E. Brown and Linda K. Treviño compared moral leadership with other well-known leadership theories. Although similarities are usually evident, Brown and Treviño conclude that "ethical leaders clearly focus on ethical standards through communication and accountability procedures." It is this aspect of moral leadership that distinguishes it from real, charismatic and transformational leadership. The above shows how to express moral and ethical behavior in various ways. For example, the idea of ​​"doing the right thing" depends on your approach, whether you concentrate on that means, or focus on the ultimate goal. Therefore, ethical leadership requires a strong framework to function. The framework of ethical leadership has three core elements.

Development of audit In recent years, the integrity of the audit profession has been questioned, especially in the case of an independent auditor. Perhaps the most prominent of these is the Enron-Andersen scandal that surprised the entire audit industry as a result of a major audit, Arthur Andersen, collapsed. In 2001, Andersen is the fifth largest auditing company in the world and has an outstanding reputation for integrity auditing, with more than 100 years of business history. Framework development: The concept of development has been questioned for a long time. The majority of the discussion has focused on an imbalanced power relationship between developed and developing countries. If development means better, it will be a question of what is a good progress and who is promoting the development agenda. Given that the degree of acceptance of unbalanced power structures (eg authorities, agencies) varies, formal development agencies that are traditionally funded by developed countries are likely to be affected by communities in developing countries There is the possibility of receiving varying degrees of resistance or welcome. In both cases effective communication, especially discourse aware of power plays an important role in building a positive and reliable relationship between the institution and the region. Regional development is the basic activity of the region. A comprehensive understanding of belief-based activities in community development, including consideration of various aspects of community development, where all kinds of religious organizations gather at specific locations. A comprehensive and well thought out analysis of community development activities based on faith in moderate numbers of metropolitan areas is very beneficial. Of course, these should be urban areas that are known to have different religious characteristics; places with very low activity levels are unlikely to be useful, but there are some slight differences in the levels and types of community development activities There are changes. These rich examples should include a considerable number of qualitative analyzes, including institutional and political relationships and unique styles of various organizations. By considering various forms of development it may be helpful to deepen your understanding of how learning and development applies to living and organizations. Development is often referred to as an activity that raises the performance of an individual, team, process, or organization to another level. Development includes all forms of learning and development. The following links cover various developments of people and organizations. Before reading more specific techniques and tools for trainers and teachers it is important to have basic knowledge of training and development. Therefore, be sure to scan the list of topics listed at the top of this page at least for details on training and development. From then on

Vitamix Revenue Recognition - "Special Case" Accurate revenue recognition is important as it directly affects the quarterly income statement, incentive calculation, investor confidence, and perception of the organization's financial situation. Enron and the WorldCom scandal show the importance of income to the financial health of the company and how dangerous it is. (Labaton, 2006) To maintain consistency between organizations, the US Securities and Exchange Commission (SEC) has developed revenue recognition guidelines based on the standards published by the Financial Accounting Standards Board (FASB) I will. The Revenue Recognition Guide helps mid-market companies to apply a new revenue recognition model to the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 606 "Contracts with Customers". ASC 606 provides a powerful framework for identifying revenue and uses US GAAP (legacy GAAP) to replace almost all existing revenue recognition guidelines, including industry-specific guidelines, with the effective date . In May 2014, the FASB issued guidance on ASC 606 "Revenue Recognition - Customer Contract Revenue", which revised guidance on former ASC 605 "Revenue Recognition". The central principle of this standard is to recognize revenue when promised goods or services are transferred to customers. Amounts reflect the expected price received for those goods or services. This standard also requires additional disclosures about the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The company plans to adopt the criteria that came into effect on January 1, 2018. The subject of this study was 'recognition of income based on US accounting standards and international financial reporting standards'. Revenue is the largest item in the financial statements and the problem of revenue recognition is the most important and difficult problem faced by standard setters and accountants. The revenue recognition requirement of US GAAP is different from the revenue recognition requirement of IFRS, both of which are thought to need improvement. US GAAP includes a wide range of revenue recognition concepts and a number of industry or transaction specific requirements that may result in different accounting for economically similar transactions. Although IFRS does not have much guidance on revenue recognition, the two main criteria, revenue of IAS 18 and construction contract of IAS 11, are difficult to understand and may be difficult to apply to simple transactions. In addition, there is no guidance on important topics such as revenue recognition of multi-factor contracts. Recognition of revenue Recognition of revenue depends on specific facts and circumstances, as well as different industry-specific accounting principles and practices, so the auditor is usually based on the auditor's understanding of the company and its environment, including revenue composition Create an audit procedure. Attributes and industry-specific considerations If the identified fraud risk includes incorrect revenue recognition, the auditor should also consider the following:

Fraudulent accounting, describes the legal and ethical issues for surrounding the company's audit suspected of cheating on the accounting by Andersen. In this case study, in my opinion, Anderson, there is a large factor in why the audit there is a suspicion of fraud on the accounting company. Since Athur Andersen did not consider cooperatives, Athur Andersen did things such as was done the accounting fraud. These four examples show how they manage fraud accounting. Top ethics is not good. Enron, WorldCom, Tyco International, Adelphia Cable, and ImClone are mere lists that began to engage in illicit accounting practices and began depriving company assets and other misconduct. The number of American political leaders has been convicted whether they are increasing almost every day. Looking for the root cause of these problems, Zogby International college elderly survey found that 97% said their research said they prepared them to take ethical behavior in the future . However, 73% of respondents said that the professor stated to them that it was not easy to achieve the unified standard of right and wrong, but relying on individual values ​​and cultural norms. For those who are familiar with the accounting fraud pension of CalPERS, the rapid increase in debt is not surprising. The explosive increase in debt was the result of the selection of accounting policies by the Board of Directors of CalPERS and initially restricted the scale of AAL reported at the expense of explosive growth as explained here. In order to understand the results, please be careful in the second column to measure the assets to be used for the payment of pension obligations ( "activity value of the asset" or "AVA"). In 2007, AVA was equivalent to $ 216 billion. Pension assets need to earn $ 439 billion more than doubling pension obligations over nine years. In that world there is no big difference in the benchmarks that are winning or losing at a small percentage. For at least 40 years, private nonprofit (Oh, really) financial accounting standards setter (FASB, I ASB) actively supports, despite the financial crisis that often arises from accounting firm scandals, I misunderstand and continue deceiving. And shocking revelations and criticisms often emerging in peer-reviewed accounting literature (emphasis on increase): Prior to the treasurer mark, the expression of asserted claims precedes (even through its "marker value") I will. It is no longer an abstraction or appearance of "real" ones. It is a pure simulation of itself, a circular reference to another model, itself a circular reference to the accounting flag.

There are many definitions of "white collar" crime. (Edelhertz, 1970) - White collar crime - "Obtaining, concealing or imitating unimportant means, acquiring money or property, paying money or property, avoiding loss 1970) White collar crime Means committing a crime in the following way: "Individuals (personal crimes) who work to gain personal benefits in a non-commercial environment or their loyalty in occupational identity Infringing obligation and loyalty to Emp. The difference between white-collar crime and normal street crime lies in those who committed these crimes. In white-collar crime, criminals are politically very respected people. However, street crime is usually at the level of poverty and unemployment, people with low educational level are committed. In addition, the difference between the two types of crime currency is extreme. Eitzen (1986; 426) pointed out that in 1980, the American business world had lost $ 50 billion in white-collar crime, whereas it was $ 5 billion with all kinds of street crimes. White color crime white color crime is a crime committed by people who act in legitimate work or profession. White-collar offenders act in an unethical way as self-interests (such as embezzlement of public funds) or for the interests of companies (such as company pricing). Victims of white-collar crime include economics, employers, consumers, and the environment What exactly is the deviation of white collar crime and elite? White color crime means that businesses and government experts lie, do cheating and steal within their employment. According to reports criminal scholar Edwin Sutherland created the term white-collar crime in 1939 and is now synonymous with the various crimes committed by business and government experts. Contrary to many people thinking, white-collar crime is not a crime without victims. You can destroy the company with one fraud, destroy the house by saving lives, or spend billions of dollars (or 3 dollars like the infamous Enron case). According to FBI, today's fraud, including Bernie Madoff's "Ponzi scheme", is becoming more complex than ever.

"It is evil to steal from brothers and sisters, you should not steal the same non-ethical behavior from the institution that is the pillar of the swine empire," Abbey Huffman says. But if the stolen "pig empire" is causing a chain reaction to our other people, what is to be "moral" is a mistake no doubt. The biggest crime in the 21st century was a white-collar crime. The Federal Bureau of Investigation (also known as the Federal Bureau of Investigation) explains that white-collar crime is an illegal act, including fraud, concealment, or infringement of trust, not relying on demonstration of physical strength or intimidation There (Wand 19). Let's take a look at the white-collar crime. White collar crime is a nonviolent crime made by a business or government expert for economic benefits. White color crime includes lying, frauding and stealing. Fraud, corruption, counterfeiting, money laundering, cyber fraud, evasion, violation of environmental law, and violation of security regulations are all white-collar crimes. White-collar crime occurs in a legal act or a criminal's career. Let's say that Polly is a bank teller. Peter came to his account and deposited $ 1000 with cash. Polly took the money, but she deliberately recorded a deposit as $ 100. Then she deposited her 900 dollars in cash for her wallet. Polly committed a crime of theft known as misappropriation of public funds. Polly has committed theft in the course of her work, so this is a white-collar crime. What exactly is the deviation of white collar crime and elite? White color crime means that businesses and government experts lie, do cheating and steal within their employment. According to reports criminal scholar Edwin Sutherland created the term white-collar crime in 1939 and is now synonymous with the various crimes committed by business and government experts. Contrary to many people thinking, white-collar crime is not a crime without victims. You can destroy the company with one fraud, destroy the house by saving lives, or spend billions of dollars (or 3 dollars like the infamous Enron case). According to FBI, today's fraud, including Bernie Madoff's "Ponzi scheme", is becoming more complex than ever. White color crime white color crime is a crime committed by people who act in legitimate work or profession. White-collar offenders act in an unethical way as self-interests (such as embezzlement of public funds) or for the interests of companies (such as company pricing). Victims of white-collar crime include economics, employers, consumers, and the environment

Martha Stewart's insider trading, Martha Stewart has attracted public attention since June 2002, but it is the top sign in the whole country, not because of her embarrassment or cooking ability. Because of insider trading crime, Stewart became her focus. Her ex - servant, part of Peter E. Bakanovic, persuaded her to sell her an IMClone after sharing a message about Stewart 's best friend who is removing his stock. In stock. Sam Waksal, a member of Stewart, is also CEO of IMClone Systems Inc. Corruption in the United States is a top priority due to scandals including Enron, Martha Stewart, and other insider trading. The US Securities and Exchange Commission (SEC) is responsible for ensuring that companies and investors are not subject to illegal and unfair practices. Most US organizations have ethical guidelines and all employees must comply with ethical practices to curb corruption. The Code of Ethics helps protect enterprises and ensure employee ethical behavior (Anantatmula & Thomas, 2010) Internal trading scandal is a good example of Martha Stewart. Before the stock price fell sharply, Stewart was convicted of selling a large number of shares. She was accused of insider trading by the Securities and Exchange Commission and the Federal Bureau of Investigation. This is a positive sign that a better regulation for insider trading and financial corruption must exist. Martha Stewart is a great force and she works hard to get to where she is today. She turned her family etiquette into K Mart's $ 1 million dollar business. Together she became very symbolic of the market and figures. Martha's father has a very important influence on her entrepreneurial spirit. After working at the stock market Stewart started her career by creating a catering service from her house. She soon made a model of huge furniture. Her creative design, recipe, and craftsmanship made her the CEO of Martha Stewart Living Incorporated. Famous examples of insider trading, including celebrity housewife Martha Stewart (1941 -), attracted public attention in 2003 and 2004. It is said that Stewart personally told him that the stock price of Biotechnology company ImClone Systems Inc. plummeted within a few days. Stuart sold her stock to avoid loss. Stewart was sued only by lying to FBI on this case, but her actions were a remarkable example of insider trading. Another type of security fraud involves illegal transactions called Micro-Cap. Micro means very small, the upper limit refers to capital or fund invested in the company. Micro-Cap stock is a low-priced stock of a new company with few business records. Securities fraud includes organizational crimes. This often forces people to invest in Micro-Cap using compelling appeals. The funds received are usually hidden in a foreign bank account and investors rarely see their money again.

Recent corporate scandals involve companies such as Enron and Martha Stewart and the concept of corporate social responsibility (CSR) stands at the forefront of contemporary management concepts. However, CSR itself is not a new concept. In fact, early in the ancient Mesopotamians (around 1700 BC), society adopted corporate social responsibility into the business. "The King Hanpibi proposed a rule: if their negligence leads to the death of others or brings great inconvenience to the local people, the builders, owners or farmers will be executed.The company's management suddenly attracted attention As a result, the plan was implemented. The term Social Responsibility (SR) is well-known in social improvement programs before CSR became normal practice. SR is later called corporate social responsibility, and is now also called corporate social responsibility. All SR related terms are considered to be the same. These companies are used interchangeably as they clarify the vision of the company and its role in society (BCCCC, 2008a). SR is defined as "expectation for a company or individual to work to improve the welfare of society as a whole". It is believed to be organizational behavior, concern for citizens and society, and the need for stakeholders for comprehensive happiness. Since 1990, SR has taken a different form and has paid more attention to the quality of the environment (Dess et. Al, 2004). Overview of Corporate Social Responsibility Corporate social responsibility (CSR) is a concept known as a corporate citizen, corporate conscience, or a company responsible in a simple way. It is an integrated concept of self-regulatory business model of every organization. Corporate social responsibility has been practiced not only for domestic enterprises but also for multinational corporations that adopt any corporate social responsibility initiative for more than 50 years. Through these ongoing global economic crisis and economic downturn there is a strong demand for responsible capitalism. In addition, society not only requires the government to take responsibility for the problem, but also requires the company to take responsibility. One of them is Corporate Social Responsibility (CSR). Corporate social responsibility refers to voluntary action by companies or companies that contribute to social welfare and environmental hygiene. Some ways can be achieved through charity Dispute over corporate social responsibility: Corporate social responsibility (CSR) began in 19537 and published Bowen's book "Social Responsibilities of Merchants" (Carrol, 1999). Some people thought that the focus at the time was not the company itself, but social conscience of businessmen. Some people think companies will not bear social responsibilities besides companies that have agreed with the government at company establishment.

INTRODUCTION Following the collapse of Enron and the failure of a series of attention by financial services companies, the "audit anticipation gap" problem is no longer more important in the current crisis of trust in the public accounting industry. A lot of effort is needed to solve these problems, but I think we can make a big effort to fill the gap. In this article I will discuss some of these issues, especially strategies to fill the gap. Mohamed and Muhamad Sori (2002) conducted an investigation into the gap of audit expectations in Malaysia. They revealed that there is an audit anticipation gap in Malaysia. The existence of gaps is brought about by a number of factors such as, for example, uncertainty about the auditor's actual role, customer satisfaction with the services provided by the auditor, lack of audit company independence and objectivity I will. However, this survey does not include differences in perception between users and auditors related to the implications of the audit report. In addition, issues such as the truthful and fair view of the financial statements and the company's continued work recognition between the user and the auditor are not identified. Audit experts believe that the increase in auditor 's litigation and criticism is due to the gap in audit expectations. The gap of the expected value of the audit is not suitable for the auditing industry as it adversely affects the value of the audit and the reputation of modern social auditors. The existence of the audit expectation gap is due to the complexity of the audit function, the role of the auditor, the retrospective evaluation of the performance of the auditor, the time lag of response to changing expectations, and the self-regulatory process of the audit specialist found. Given these problem factors leading to anticipated gaps, neither auditors nor users should be charged with the "audit anticipation gap" crisis. To complement the findings of Fadzly and Admad (2004), Lee and Palaniappan (2006) subsequently conducted a survey of Malaysia's audit expectation gap to determine whether there is an expected gap between the Malaysian auditor and the audit beneficiary I checked it. . Auditor duties In addition, this study used Porter's framework to analyze the nature of the gap. As a result, in Malaysia it has been proved that there is a gap in audit expectations. According to the survey, the auditor and the audit beneficiary have high expectations of the auditor's responsibility rather than the auditor considering their own responsibilities. An analysis of anticipated gaps shows that some users have unfair expectations; Malaysian auditing standards are not perfect; auditor performance is bad

Just like people, companies can commit crimes. The Enron scandal in 2001, the Bernard Madoff ponzi plan 2008-2009, both examples, despite internal and external control, regulation and oversight, the company is still multi-faceted and tends to participate in crime It shows that there is. In fact, the criminal must be punished and accountable for the act. One of the tools of Prosecution Tool Belt is the signing of a deferred criminal prosecution contract and an investigation suspension contract. Volkswagen has already paid a huge fine, but the criminal procedure is another matter. According to a survey, between 2001 and 2014, "federal prosecutors have concluded 306 postponement and non-indictment agreements with companies." The prosecutor charged approximately one-third of the employees of these companies and as a result, 414 individuals - not the senior executives of the organization - but intermediate managers and employees of the subordinates - were separately prosecuted It was. Probably worthy of study is that the Department of Justice has not only succeeded in getting a conviction of a company official but also got the actual imprisonment time for crime. Former CEO of Mason Energy Don Blankenship was convicted of attempting to violate federal security standards. Massey Energy owns and manages the Upper Big Branch Mine, a catastrophic explosion site where 29 people died in April 2010. It may be more reasonable not to sue white-collar executive officers if there are indications that fines and suspended prosecution contracts are preventing interruption of company misconduct. But the evidence is not optimistic. Pfizer is forced to postpone three consecutive times including illegal marketing, bribery to doctors, and other crimes. Every time the company pays a big fine and promises to change - and then returns to the same kind of action. You may think that the price of insults of deferred prosecution contracts will be prosecuted. However, after giving Pfizer a second chance, it is only continuing to cheat and the government clearly is happy to give a third opportunity. By contrast, prolongation of prosecution contract is positive. If this meant avoiding litigation, the company would be happy to sign such an agreement and pay even greater fines. Deputy attorney general attorney general David Ogden of the Obama administration said to Eckinger: When an enterprise agrees to pay a penalty for fraud, the agreement they sign out usually explicitly details what they did wrong. Many agreements recognize corporate crime, but they do not designate a single executive officer or responsible person. "The Department of Justice claims that a huge fine indicates how difficult it is," Essinger wrote.

Welcome to the age of white-collar crime. The thieves and the words of businessmen are closely related. White-collar offenders do not defile their hands in the workplace. They use their heads, not using small muscles, they get what they want. These offenders are as dangerous as rapists and murderers. In these days, even the most seemingly respected people are suspected of white-collar crime. President Clinton and First Lady Hillary Clinton were involved in the business of Whitewater and Travelgate. Let's take a look at the white-collar crime. White collar crime is a nonviolent crime made by a business or government expert for economic benefits. White color crime includes lying, frauding and stealing. Fraud, corruption, counterfeiting, money laundering, cyber fraud, evasion, violation of environmental law, and violation of security regulations are all white-collar crimes. White-collar crime occurs in a legal act or a criminal's career. Let's say that Polly is a bank teller. Peter came to his account and deposited $ 1000 with cash. Polly took the money, but she deliberately recorded a deposit as $ 100. Then she deposited her 900 dollars in cash for her wallet. Polly committed a crime of theft known as misappropriation of public funds. Polly has committed theft in the course of her work, so this is a white-collar crime. What exactly is the deviation of white collar crime and elite? White color crime means that businesses and government experts lie, do cheating and steal within their employment. According to reports criminal scholar Edwin Sutherland created the term white-collar crime in 1939 and is now synonymous with the various crimes committed by business and government experts. Contrary to many people thinking, white-collar crime is not a crime without victims. You can destroy the company with one fraud, destroy the house by saving lives, or spend billions of dollars (or 3 dollars like the infamous Enron case). According to FBI, today's fraud, including Bernie Madoff's "Ponzi scheme", is becoming more complex than ever. White color crime white color crime is a crime committed by people who act in legitimate work or profession. White-collar offenders act in an unethical way as self-interests (such as embezzlement of public funds) or for the interests of companies (such as company pricing). Victims of white-collar crime include economics, employers, consumers, and the environment

Fraud in financial statements is to deceive those who forged counterfeit balance sheets, income statements, and cash flow statements, as it seems - and read them. Fraudsters may be for personal benefit or to facilitate business smoothly. False financial statements are one type of accounting fraud. They may involve multiple crimes including securities fraud and false certificate Naturally, many people are conducting financial statement fraud for personal benefit. It is in their own interests to exaggerate revenue in the income statement if their bonus depends on how much revenue their department brings. If the company's performance is not good, management can explain the other situation by preparing false financial statements. Management of fraud is not necessarily a wealthy planner. The business owner can operate the account to make the company healthier for investors and lenders. You can accomplish this by exaggerating the value of your income or assets or underestimating your company's debt or debt. We will report revenue that does not exist in sales, such as booking a general customer for the next purchase. Value of counterfeit assets If the stock investment loses its value, the company should reflect it on the balance sheet. Failure to do so will make the company's assets more valuable. People involved in fraud often use various techniques. They may also commit other types of fraud. Audit and fraud experts state that employers can use several warning signs to identify potential threats. Regardless of whether you are looking for another company or within your own company, the red flag is applied. If you believe that something is going wrong, please contact the auditor. However, it is best to set it to prevent fraud. Strong internal control is essential. For example, a person reviewing a statement should not be the person who wrote the statement. Employee's hotline will make reporting suspicious behavior easier. And always listen to your instinct. If you feel something is wrong, you can ask a question; if the answer is not added, start digging deeper. Normally, when an owner or administrator of a company reports erroneous financial data, it is called a financial statement fraud. In most cases, the purpose of financial statement fraud is usually that the auditor or audit team can not find misuse or an important misstatement even if the financial statements are audited. As technology advances and financial transactions become more and more frequent, it may be difficult to accurately and thoroughly monitor misuse of financial statements. As mentioned earlier in this article, the financial statement fraud is intended to be used intentionally or intentionally by internal company personnel by using false or misleading information in the financial statements that may cause damage or injury in some way It can be defined as misconduct. Creditors, investors and potential employees Financial statement fraud Enron, WorldCom, and Tyco fraud plans all contain financial statement fraud. This type of fraud is the most expensive one per plan (the median loss is one million dollars), but it is also not the most common. This usually involves forging the organization's financial statements by exaggerating incomes and underestimating debt and expenses. In nine out of ten cases, the answer is obvious: cold cash. The reason is obvious. Thieves who work for test tube wholesalers will face several challenges to challenge the illegal benefits in the black market; rogue employees working in coal mines do anything good I need to steal a lot of things. But everyone spends money Fraud in financial statements is to deceive those who forged counterfeit balance sheets, income statements, and cash flow statements, as it seems - and read them. Fraudsters may be for personal benefit or to facilitate business smoothly. False financial statements are one type of accounting fraud. They may involve multiple crimes including securities

From abacus to modern accounting software, accounting field technology has gone a long way. Electronic commerce brings the accounting field to a more computerized world in the future, leaving pen and paper through the network to complete the work. Along with the development of all new technologies, accounting professionals continue to grow and prosper, and the information and skills provided by accountants using contemporary technology will spread to other parts of the enterprise and serve as useful I have proved. Despite the falling account, from the stock market crash in 1929, and from the collapse of Enron, the World, Tyco. Impact of technology on the accounting industry Impact of ACC / 340 technology on accounting staff Advances in technology enabled SMEs to maintain accurate financial records and eliminate paper records. Technologies also allow individuals in accounting professionals to interpret financial information effectively and efficiently. With the introduction of the Internet, companies are now able to choose to expand business beyond business. Technology has changed many of the ways we live from the invention of the wheel to the sophisticated system we use naturally every day. Technology is a prohibition in most families, people still insist that life is based on life experience. Nicholas Karl said, does Goger fool us? "In the 4 th century BC Plato, Plato complained that sentences (then quite new technology at the time) were destroying people's memory, but he wrote These are some areas that are still affected by technology. It is almost impossible to gain all the positive effects that technology gives to society. The rapid development of technology as a whole promoted the development of various fields and improved the quality of human life. Less risk, less work, less confusion. There are more casual, easier and faster speed - these are all for 10 letter words - words, not phenomena - technology Impact of Technology on Accounting Professionals Phoenix University ACC / 340 Impact on accounting profession of accounting information system technology Competition is becoming increasingly intense, consumers are increasingly aware of intellect and technologies are communication methods of the world I changed it. Information technology (IT) and the resulting "information age" continue to influence every aspect of accounting. (Bagranoff, Simkin, and Strand-Norman, 2006) This article explains the calculation method. English 091-040 December 4, 2012 Impact of technology on our world I. Introduction: The paragraph of your introduction plan * The change in technology to state the year * The reason we rely on technology * To our technology Dependent thesis: In today's world, as technologies develop around us, some of the visible effects are advances in medical technology and evolving techniques. Convenient communication and adversely affect our body. II. body

When this happens, I know that I must first decide what the moral dilemma is before I make the right decision. If you explain something well about moral dilemmas, you can analyze all the factors related to the dilemma. There are many moral dilemmas, and the couple contains pressure that turns blind into excessive ambition for morally problematic practice and behavior against behavior that is not ethical. If you consider all the consequences of each possible decision, including the best and worst results you've decided, you should be able to make the most satisfying decisions. This guide will teach you the ideas and concepts of ethical leadership. We will study the basic principles of ethical leadership and the characteristics of ethical leaders. Before we jump into some examples of ethical leaders, we turn attention to the pros and cons of being a moral leader. The problem of ethical behavior arises from the definition of "right". As mentioned above, "correct" or actually good depends on the subject you are asking for. Even people from different cultures, religions, and even heterosexuals can treat a certain thing as "right", but no one else is. Along with the development and change of society, the definition of ethical behavior also changed in similar cultures. Moral leadership is essentially a leadership theory that uses the moral concepts above as a guide for managing subordinates. Ethical leadership affects people through ethics, as ethics includes the "right" behavior and leadership principles that affect others to achieve the goal. The rise in ethical leadership can be attributed to scandal within the company over the last few decades. Part of the collapse of large organizations such as Enron and Lehman Brothers is due to unethical behavior and people are seeking more ethical leadership. In a qualitative study published in 2010, Plinio, Young, and Lavery concluded that the lack of ethical leadership and bad ethical behavior is one of the biggest problems confronted by modern organizations. Nepotism, sponsorship, corruption, leadership challenges, conversation, ethical leadership, emerging market leadership issues, ethical leadership, responsible leadership, corporate ethics, corporate social responsibility, value and ethics, emerging market strategies, corruption, Corruption; power capitalism

Dodd-Frank and Sarbanes-Oxley: Dodd-Frank and Sarbanes-Oxley are important laws in the business world because they are related to public companies and private companies. In order to enhance the transparency and accountability of listed companies, the Sarbanes-Oxley Act was enacted. Instead, the Dodd-Frank Act was enacted as a network to understand the chaotic evaluation of financial services companies. In fact, these evaluations are often obscured by complex and obscure financial instruments. Recently, an accounting fraud case occurred by senior executives of companies like Enron, which promoted the introduction of the Sarbanes-Oxley Act. In this article I will explain the invasion of federal law into the field of corporate governance, which was formerly part of the state law. The 2002 Sarbanes-Oxley Act ("SARBOX") and Dodd-Franke are representative examples of this invasion. Both invitations are aimed at protecting the general public - in the Dodd - Frank case, SARBOX and consumers (as a product and credit user) will invest in the general public. Is it correct to create public interests like 'restoring the confidence of investors' that prove that the federal government infringes on corporate governance? I should remember ... more Veasey: This question may need to define "Recent". The regulatory environment has undergone major changes in the past decade. The Sarbanes - Oxley Act, Dodd - Frank Act, and JOBS Act not only played an important role in promoting compliance reform but also encouraged the adoption of best practices. The Board itself voluntarily strengthened vigilance and best practices. The Delaware State Court recently strictly reviews the decision-making and supervision by the board of directors and management (Caremark), but decision-making still has the principle of long-standing business judgment rules. In this area and supervision / compliance areas the problem only occurs in private lawsuits in the Delaware state court and without the regulatory system it is difficult for plaintiffs to prove Caremark's violation in derivatives or class actions.

The foundation of our country is the cornerstone of the faithfulness of our democratic system and the social system and we believe not only that we can be trusted but also in these aspects of our daily lives I rely on it. Completeness of these social institutions can be achieved only by components such as internal controls and independent verifiable information. White collar criminals have built a false sense of integrity around them, from young people to old people, to gain the trust of the victims. Let's take a look at the white-collar crime. White collar crime is a nonviolent crime made by a business or government expert for economic benefits. White color crime includes lying, frauding and stealing. Fraud, corruption, counterfeiting, money laundering, cyber fraud, evasion, violation of environmental law, and violation of security regulations are all white-collar crimes. White-collar crime occurs in a legal act or a criminal's career. Let's say that Polly is a bank teller. Peter came to his account and deposited $ 1000 with cash. Polly took the money, but she deliberately recorded a deposit as $ 100. Then she deposited her 900 dollars in cash for her wallet. Polly committed a crime of theft known as misappropriation of public funds. Polly has committed theft in the course of her work, so this is a white-collar crime. What exactly is the deviation of white collar crime and elite? White color crime means that businesses and government experts lie, do cheating and steal within their employment. According to reports criminal scholar Edwin Sutherland created the term white-collar crime in 1939 and is now synonymous with the various crimes committed by business and government experts. Contrary to many people thinking, white-collar crime is not a crime without victims. You can destroy the company with one fraud, destroy the house by saving lives, or spend billions of dollars (or 3 dollars like the infamous Enron case). According to FBI, today's fraud, including Bernie Madoff's "Ponzi scheme", is becoming more complex than ever. White color crime white color crime is a crime committed by people who act in legitimate work or profession. White-collar offenders act in an unethical way as self-interests (such as embezzlement of public funds) or for the interests of companies (such as company pricing). Victims of white-collar crime include economics, employers, consumers, and the environment

Adelphia Cable "Adelphia is the nation's leading cable company with more than 3 million residential users nationwide.Adelphia offers digital cable TV, high-speed Internet connection, long distance telephone service, home security in addition to cable entertainment I am doing it. "(Adelphia). The company's leadership is currently comprised of 18 officers. There are officials in each of the five areas Adelphia covers. One of the following: Human Resources, Finance, Customer Service, Marketing, Programming, Media Services, Chief Accountant and Information Technology. Top ethics is not good. Enron, WorldCom, Tyco International, Adelphia Cable, and ImClone are mere lists that began to engage in illicit accounting practices and began depriving company assets and other misconduct. The number of American political leaders has been convicted whether they are increasing almost every day. Looking for the root cause of these problems, Zogby International college elderly survey found that 97% said their research said they prepared them to take ethical behavior in the future . However, 73% of respondents said that the professor stated to them that it was not easy to achieve the unified standard of right and wrong, but relying on individual values ​​and cultural norms. In a series of disclosures from March 2002 to June 2002, Adelphia Communications Corporation announced that it hid $ 2.6 billion in debt. At that time, Adelphia was the sixth largest cable operator in the United States. The Rigas family, which owns a controlling interest in Adelphia, also owns several other companies ("Rigas Entities") also engaged in cable television. The Rigas entity is managed by Adelphia. In addition, Adelphia subsidiaries and Rigas entities borrowed funds under a mutual loan agreement, so that all parties are jointly and jointly and personally responsible for borrowing, regardless of who deducted funds I will. In other words, the obligation is not as a contingent liability, but as an obligation of the Adelphia subsidiary (therefore as part of Adelphia's consolidated obligation). Obviously, TiVo has a huge chances opportunity. What if the Comcast, Adelphia, Cox, and other major cable companies just distribute TiVo to customers? This is not a home run for TiVo and cable companies - will this new service allow customers to get many new revenue sources to guide customers? In addition, integrated with the cable box, the TiVo product itself will also be better. You sell the entire company to Comcast, but not selling the company, selling great products ... and others may have excellent products (or even worse) This product is based on Comcast's technology It was better appreciated by the team). In addition, if you are already trading with Comcast, Adelphia, Cox etc., Comcast will not evaluate the earnings of the previous Comcast (because it disappears after Comcast is acquired), independent assessment will be greatly reduced. (Rarely sold out)

In this article, the author evaluates Arthur Andersen's management planning abilities. Specifically, this article describes at least one legal, ethical, and social responsibility issue affecting Arthur Andersen. In addition, this article also analyzes the impact of these factors on Arthur Andersen's management plan. Finally, this article analyzes at least three factors that affect Andersen's strategy, tactics, operations, and emergency response plans. Arthur Andersen LLP was founded in 1913 by Arthur Andersen and Clarence DeLany and was appointed Andersen, DeLany & Co. Management staff of Marian Anderson's management team, management of the concert, Arthur Judson, William L. King's management newsletter recorded a fairly comprehensive track record of professional performance from 1926 to 1932. Since 1930 Anderson has kept most of her contracts and communications in her boss and other work. In Europe and South America until 1938 most of these materials are German, French, Italian, Spanish and other languages ​​(Russian, Swedish, Finnish, Norwegian, Danish, Polish). Arthur Anderson is just a note on Arthur Anderson that was destroyed by the actions of just a few people. This is an absolute tragedy, the beginning of Enron 's failure, and the destruction of other business ethics. Our Arthur Anderson team was doing well during the IPO process and continued to contribute to the company after the initial public offering. The tragedy of moral corruption is that many innocent people are being harmed by a few people. This country should be in the midst of an event on September 11. In many ways the country united around the era and the next few weeks heroes. Religious devotion and re-awakening of service Refueling the country from terrorist attacks will also treat it from erosion of business ethics that economically destroys thousands of lives. There is no immediate resolution of terrorism or immoral behavior in business and economics that will make tragedies a reality. David Duncan is responsible for doing what Arthur Anderson can do reasonable employees under all circumstances, including reasonable care and skillful work. Do not interrupt business, compete with Arthur Anderson, work for employees, do corporate espionage activities, do not leak Arthur Anderson confidential information. As long as the Arthur Anderson's order is legitimate, Duncan is obliged and responsible for their honesty, enforcement and compliance.

In this article, I will consider the ethical problems arising from the six case studies I wrote and the theories applicable to the situation. The first case study I want to examine is Enron 's accounting scandal. Problems raised by the scandal include the use of special purpose entities (SPEs) to hide losses from the balance sheet, executives who profit from the company's loss, subsequent bankruptcy, and neglect of fiduciary responsibility Yes. This series includes six case studies written by contributors worldwide (Table 1). Each research presents a difficult ethical problem, provides background and analysis of these problems, concludes on research ethics including whether it is ethical and how it should be modified . Three of the case studies were written by scientists involved in the research they analyzed. In such a case, we will ask scholars independent of the research to write short comments. It is worth asking how researchers deal with ethical issues and how to deal with people who are farther from the research company. Some of the previously raised ethical issues have not been discussed in the bioethics literature; others are more general questions that are less noticed in the context of international research. The current literature contains many other ethical case studies that seem to be useful for mental health researchers. I noticed four important collections here, and the interested scholars might want to reference these collections. Lavery et al. (2007) Ethical issues in international biomedical research mainly provide a detailed analysis of ethical issues in low-income countries and middle-income countries, but none of these cases is involved in mental health Absent. Cache Others (2009) International Health Research The case study of ethical issues also focuses on research in middle and low income countries and some of the 64 short case descriptions focus on people with mental health problems It is guessing. The other two series are focused on mental health research. Dubois (2007) and colleagues developed short-term and long-term US-based case studies as part of their "psychological health research ethics" training program. Finally, Hoagwood et al.

There are many definitions of white-collar crime. One of them is described as an illegal or unethical act that violates the credibility of an individual or organization's trust (possession or trust) in the course of legitimate professional activities, usually by individuals or organizations. High or venerable social position But over time, crime definitions and variations begin to expand, and the definition does not explain full behavior. Since then, Sutherland's idea has provided the basis of white-collar and financial crime law. The FBI provides a simplified definition of white-collar crime. "Lie, fraud, steal." The crisis in Wall Street that began in 2008 has caused the prosecution of fraud and other financial crimes. there's only a little. Prior to this, financial turmoil such as savings and loan scandals in the early 1980s and Enron scandals in the early 21st century was also indicted for various white-collar crimes. Modern criminologists have extended the definition of Sutherland to engage other kinds of crimes in someone else's legal profession. Recent white-collar crime definitions usually include some or all of the following. Illegal acts, noncritical means, concealment or fraud, access to money or property, or access to commercial or personal interests. Criminologists also regard enterprise crime as a unique form of white-collar crime. There, the direct benefit of the crime is attributed to the company, not the specific individual. An example of a form of crime that is difficult to study using quantitative methods is a white-collar crime. The definition of white-collar crime has been controversial since Sutherland (1949) was first proposed, which is a controversial concept. Instead of opening this discussion here, please read the reader to read Payne (2016) rather briefly about this complex criminal field. As a definition of our work, we will adopt the following. It is recommended that there be no problem with qualitative research on white-collar crime that might be misleading. A description of why it is rarely detected, reported and used is also an explanation for the lack of research in this field. These include the concealment of such crime, its complexity, the difficulty of identifying the victim, and the limited number of individuals convicted. What is a white collar crime wanting. In sociology, it is defined as any crime committed by high respected people who are respected. These crimes were basically done during occupation. Crimes considered "white collar" include corruption, pricing, purchasing insiders, fraud, counterfeiting of accounts, and theft of materials. These crimes are very harmful to society. Therefore, if these crimes are extremely dangerous, why is the perpetrator treated more generously than other criminals? There are many theories behind how society responds to the major differences between "white-collar crime" and "traditional type" crime. These theories include money, the type of criminal, and most importantly, how the court sees the offender when the judgment process is done.

Summary On March 15, 2005, WorldCom's former CEO Bernard Ebers sat in a federal court awaiting verdict. As WorldCom's former CEO, Ebbers has been accused of personal responsibility for economic damage of major telecommunications. As a result of internal investigation, $ 11 billion of fraud accounting practices were found. In the second report of the second half of 2003, Ebber's 2001 CEO of the company reported that the company overestimated revenues and underestimated expenditure of $ 74.5 billion (Martin, 2005, Paragraph 3). This report briefly introduces WorldCom and the telecommunications industry and then explains to Berkshire Hathaway, Inc about WorldCom accounting fraud in detail. We provide advice to reduce future loss caused by investment in fraudulent enterprises. We want the management to better understand the investment with high risk of fraud and make more wise investment decisions. Advice to Berkshire Hathaway includes improving current risk assessment procedures and strengthening investment policies The purpose of this report is to investigate and discuss WorldCom accounting fraud in order to recommend improvement to the Berkshire Hathaway management to avoid investing in fraudulent companies. Accounting fraud is a crime committed by an organization's senior employee to manipulate the organization's financial statements and intentionally hide the company's performance. Fraud is executed without the owner (shareholders and investors) knowingly. This may benefit fraudsters and may adversely affect owners. Financial statement fraud Enron, WorldCom, and Tyco fraud plans all contain financial statement fraud. This type of fraud is the most expensive of each plan (the median loss is one million dollars), but it is also not the most common. This usually involves forging the organization's financial statements by exaggerating incomes and underestimating debts and expenses. With 9 answers out of 10, the answer is obvious. The reason is obvious. Thieves who work for test tube wholesalers will face several challenges to challenge illegal benefits in the black market; dishonest employees working in coal mines have many to do whatever is good I need to steal things. But everyone spends money

Tyco International manages market change plans, cost increases and declines, inventory adjustments. All of these are done within one day of business. After that, some organizations have experienced scandals that have never recovered like Enron or WorldCom. In addition, organizations like Tyco International, who are experiencing scandals and economic difficulties, rebound by implementing new policies and procedures to make their work more ethical and productive, All made it possible to enter the league. Tyco International recognizes the management team and currently makes major changes to its structure and personnel. In response to this situation, Tyco has appointed William Litton, former International Paper Company's executive officer, as senior vice president and counsel attorney, on behalf of Irving Gutin, who served as an advisory lawyer after Mark Berwick resigned . Instead of Mark Swartz, David Fitz Patrick, he served as Finance Director of many excellent companies. Tyco also appointed Motorola former executive Edward Breen to Tyco International on behalf of Dennis Kozlowski (Tyco International's Board of Directors also agreed to reduce nine directors and nominate five people. As we continue to "clean the house", newcomers fill vacancies. According to the announcement announced on January 13, 2006, Tyco International is divided into three divisions: Tyco Healthcare, Tyco Electronics, Tyco Fire & Security, and Tyco Engineered Products & Services (TFS / TEPS). Each company has its own independent business and each has its own board of directors, board of directors and financial structure. As of February 6, 2007, Tyco has raised $ 41 billion in revenue and currently employs about 250,000 people in various countries. Tyco International is divided into three major companies, but its net profit growth rate is still as high as 43% due to the huge demand for electronic products and safety equipment, and profit growth is about 793 million It is US dollar. The company's profit from continuing operations rose 37 cents per share - this was better than Wall Street's expectation

WorldCom is the ultimate success story for telecommunications companies. Bernard Ebbers served as Chief Executive Officer (CEO) in 1985 and turned the company into a very profitable company at least from outside. In 2002, Ebbers resigned, WorldCom acknowledged the fraud, the company declared bankruptcy (Noe, Hollenbeck, Gerhart, and Wright 2007). The company is at the center of the largest fraud accounting in the United States. The annihilation of this telecommunication monster can be recognized as a number of factors including aggressive defensive organizational culture based on their power and bullying strategy they adopt. WorldCom scandal is one of the biggest accounting scandals in the US corporate history. WorldCom is a US telecommunications company. World Communication Accounting scandal was released in 2002. The company adopted fraud accounting practices in the five quarters (the fourth quarter of 2001 and the first quarter of 2002) (The World Com Accounting Scandal, 2002). A famous telecommunications company WorldCom and accounting, auditing and consulting companies are involved in this large accounting fraud. WorldCom's corporate scandal eventually invited the company's stigma, the biggest bankruptcy in American history. It is noteworthy that in WorldCom's accounting scandal, two accountants, Dan Renfroe and Angela Walter, each received a journal of $ 150 million and $ 771 million without detailed assistance. This is not uncommon for WorldCom, but it is not a correct accounting practice, as it violates bookkeeping and accounting principles. - From the day we can understand, our parents are trying to show a good example for us, please let us know the importance of good and evil and how to act in many situations. As we get older, our teachers, family and friends will also affect our daily lives. In our adulthood, we faced a moral or immoral everyday task in the situation we found ourselves. From the collapse of Enron and WorldCom to global financial crisis, London's interbank interest rate conflict scandal, and recent Volkswagen events, rules are necessary but insufficient as a means to influence human behavior already it is clear. While legal compliance and risk management are still important in business, the data suggests that the goals in these areas are most effective. Because the corporate culture is established and strong actions based on principles and values ​​are promoted.

Ten years ago this month, the United States was more concerned about summer vacation than terrorist attacks. The big movie of this mall is "American Pie II", leading the box office income of "Rush Hour II". Beyonce is considering giving up her band for a personal career. An important story in the news is about shark attacks, wildfires, and Congress' interns named Chandra. A young baseball player became a hero after a perfect game with the Little League World Series, then became a villain. Others suggest that a company called Enron may have problems. By the summer of 2001, Americans already knew "Hang Ruth Harassment", but few people have heard about Al Qaeda and Osama bin Laden. However, when the country was in the midst of a dog day, the terrorist group was in the final stages of a series of attacks that would kill 3000 people on September 11. It seems that most of the federal government is crazy during the summer. I missed the warning sign of the worst acts of terrorism against American soil. When some intelligence officials issued a danger signal, the White House issued a warning about an impending attack, and the CIA failed to share information about the FBI and the terrorist trip. On the next few pages, the September 11 timeline of the ABC News Research Team details the things the United States is doing in August and September 2001 and what hijackers do every day. With everyday updates, we will track the behavior of hijackers. As with flight school tickets and knives, we will influence them as they buy a blue blazer. I also saw CIA analysts and FBI agents being ignored trying to alert the expansion of the threat. From August 11th to September 10th, there is a new entry every day "American Sleeping Period" brings a stupid step and many years of mistakes, it will change America forever. To start tracking please click the link on August 11, 2001 (lower right). The Millennial generation shortened in the Clinton era fell asleep, woke up in the 9/11 incident, and went into Obama's American world. They posted Occupy Wall Street videos on YouTube, mixed with Spotify, and watched their first skin movies on PornHub without cluttered cables. They do not remember that the cartoon book movie meant that Dolph Ranglen and David had committed Hasselhoff. Scott Pilgrims is a movie they watch, Scott Pilgrims is a Generation Y book. Many of the dark themes of Batman v. Superman derive from the story of a cartoon before 9/11, but the self image of the United States and our public image are influenced by a complicated intertwining story that attracts the 20th century I will not accept. Years and cartoon lovers in the 1990's. . But do you know what influence we are (and reflects) on us? Pew Research Center and the Associated Press reported that perception of torture in the United States suggests that under certain circumstances around 50% of Americans are supporting the use of torture. By the way, "almost everyone" means that any torture is no problem. Batman is the US position for torture. As a country, generally, we are cool "Bakalian and Bozorgmehr caught an unknown story on how the tragedy of 9/11 changed the landscape of the Middle East community in the US Racial and religious institutions that serve affected people Strong reaction to this This is a thorough and timely record of the internal and external issues of the United States during ongoing 'war on terror'. Foundation secretary general Helen Samhan

You know that Enron 's leader is wrong. But can you easily tell where the lifeline is? What is the standard? Does it work in all situations? I think John C. Maxwell is possible When the New York Times' best-selling writer and a successful businessman were asked about his view on business ethics, his answer is "no such thing, only ethics". Maxwell asserts that all actions have ethical standards. You may be surprised at the basis of it. Do you know that all major religions have golden rule variants? In the absence of such business ethics, Maxwell will use the Golden Rule as a criterion to indicate how people live in good faith regardless of religion, culture, or environment. In the process he investigated the desire of the human heart in detail by revealing the five most common causes of moral deviation from orbit and teaching how to foster Midas' feel with regard to completeness . From all the Uber's plays and headings of suspicious activity being deployed, I have to think that the organization needs ethics 101. Broadly speaking, ethics may need to be integrated into ship and ongoing culture. Our technical company test does not need to be "Is this legal?" "Is this moral and ethical?" Business is difficult, there is nothing in black and white. Layoff occurs, wages are frozen, people do wrong behavior, so we have to make a hard decision. It is important for us to maintain a level head and do the right thing through high / low points. Dishonest, fraudulent, arrogant, right, arrogant, not in business Dalton Tucker Dave Madsen February 12, 2015 COMM 101 Ethics Report Ethics and personal values ​​play an important role in the media. All decisions that must be made involve ethical decisions. When you make a wrong decision, there may be many negative consequences. However, there are four different philosophies that will help to make decisions easier. This article describes two different ethical cases and how philosophy affects the decisions. - In this course, this is a fun task for me. Because it brings good points to the ethics and values ​​I think are necessary for people to be excellent leaders. Various people are participating in the list. This allows you to think about why everyone should be able to participate on this opportunity and visit the universe. It is an honor to be able to visit such a magnificent place. My favorite university course is Ethics 101 of Dr. Mackenzie. My professor is not only energetic but also energetic, he forgives us, students are responsible for our own learning, and when we discuss current topics, we are I have the opportunity to have a lecture. In addition to the independence he teaches, I truly value other people and begin to understand the importance of respecting the differences. That is why I think that special education is very suitable for me. Because there are all kinds of differences in the classroom, and there are wide opinions.

Companies are vulnerable to a variety of internal and external crime that affect the organization's performance. White-collar crime affects companies in the United States and around the world and income losses of billions of dollars each year is a problem. In this article, we identify the types of offenses and staff-focused employees' crimes, examine the impact on the business, and see how the business handles these violations. Mr. Smith put some extra fluorescent pen and colored paper into the office supply cabinet for younger to use his school project. What exactly is the deviation of white collar crime and elite? White color crime means that businesses and government experts lie, do cheating and steal within their employment. According to reports criminal scholar Edwin Sutherland created the term white-collar crime in 1939 and is now synonymous with the various crimes committed by business and government experts. Contrary to many people thinking, white-collar crime is not a crime without victims. You can destroy the company with one fraud, destroy the house by saving lives, or spend billions of dollars (or 3 dollars like the infamous Enron case). According to FBI, today's fraud, including Bernie Madoff's "Ponzi scheme", is becoming more complex than ever. Let's take a look at the white-collar crime. White collar crime is a nonviolent crime made by a business or government expert for economic benefits. White color crime includes lying, frauding and stealing. Fraud, corruption, counterfeiting, money laundering, cyber fraud, evasion, violation of environmental law, and violation of security regulations are all white-collar crimes. White-collar crime occurs in a legal act or a criminal's career. Let's say that Polly is a bank teller. Peter came to his account and deposited $ 1000 with cash. Polly took the money, but she deliberately recorded a deposit as $ 100. Then she deposited her 900 dollars in cash for her wallet. Polly committed a crime of theft known as misappropriation of public funds. Polly has committed theft in the course of her work, so this is a white-collar crime. White color crime white color crime is a crime committed by people who act in legitimate work or profession. White-collar offenders act in an unethical way as self-interests (such as embezzlement of public funds) or for the interests of companies (such as company pricing). Victims of white-collar crime include economics, employers, consumers, and the environment

In this article I will explain the exciting crime phenomenon known as a white collar crime. I will explain in detail about corporate crime and computer crime. Crime prevention agencies such as the National Anti Corruption Committee (National Crime Prevention Committee) will also be studied. Late White Collar Crime Professor Edwin Sutherland created the term white-collar crime in 1941. Sutherland defines white-collar crime as "respected and socially high occupational crime" (Siegel 337). And other actions. Let's take a look at the white-collar crime. White collar crime is a nonviolent crime made by a business or government expert for economic benefits. White color crime includes lying, frauding and stealing. Fraud, corruption, counterfeiting, money laundering, cyber fraud, evasion, violation of environmental law, and violation of security regulations are all white-collar crimes. White-collar crime occurs in a legal act or a criminal's career. Let's say that Polly is a bank teller. Peter came to his account and deposited $ 1000 with cash. Polly took the money, but she deliberately recorded a deposit as $ 100. Then she deposited her 900 dollars in cash for her wallet. Polly committed a crime of theft known as misappropriation of public funds. Polly has committed theft in the course of her work, so this is a white-collar crime. What exactly is the deviation of white collar crime and elite? White color crime means that businesses and government experts lie, do cheating and steal within their employment. According to reports criminal scholar Edwin Sutherland created the term white-collar crime in 1939 and is now synonymous with the various crimes committed by business and government experts. Contrary to many people thinking, white-collar crime is not a crime without victims. You can destroy the company with one fraud, destroy the house by saving lives, or spend billions of dollars (or 3 dollars like the infamous Enron case). According to FBI, today's fraud, including Bernie Madoff's "Ponzi scheme", is becoming more complex than ever. White color crime white color crime is a crime committed by people who act in legitimate work or profession. White-collar offenders act in an unethical way as self-interests (such as embezzlement of public funds) or for the interests of companies (such as company pricing). Victims of white-collar crime include economics, employers, consumers, and the environment

President Richard Nixon's first term will always be related to Watergate scandal, the largest political scandal in American history. Due to various illegal acts such as robbery, eavesdropping, breach of campaign fund procurement law, obstructive acts, attempts to use government agencies for the purpose of harming political opponents, Richard Nixon was elected to reelection in the 1972 presidential election Victory. Approximately 40 people were indicted for crimes related to the scandal. Most of them were found convicted or convicted by the jury. The President 's people are all books by Carl Bernstein and Bob Woodward. This book explains what happened to President Nixon in the Watergate case from the perspective of Bernstein and Woodward. Watergate scandal is an important part of the president's history. This will even lead to Nixon 's resignation and impeachment that may have been guaranteed. The Watergate scandal affected the whole politics. Politicians are known as "fraudsters" and are people who keep public secrets. - John Calvin Coolidge, who will soon become the 30th president of the United States of America, was born in 1872 at Independence Day in Plymouth, Vermont. His father, also known as John Calvin Coolidge Senior, is a diligent farmer, owner and businessman. When Kelvin was just 12 years old, his wife died of tuberculosis and Coolidge took care of his son. Calvin's older sister Abigail Grace Coolidge died at the age of fifteen years after his mother's death Woodward and Bernstein have not received any special training. They were in their twenties when they were in the watergate. In the "Presidents of the Presidents" they even told jokes that they had no experience: Woodward's expertise was mainly politics of the office; Bernstein was a college student. However, it is not a problem as masking, reporting, secret tape, and exposure - the main elements of this puzzle - all require energy and durability. That is the advantage of young people. Mystery requires experience and insight. Woodward and Bernstein will never break Enron 's story Woodward wrote a bookend for the story of Nixon, and the ghosts of his career scandal have plagued the Trump White House. "All President," Woodward and Bernstein 's first collaboration is a trace of the evidence that leads to its oval office, detective story, journalist, which is the core. We do not yet know the findings of Robert Muller's conspiracy and justice's disturbance, but in a way it is not important. The real crime is already obvious. ♦

O.Henry One of the most famous short stories is a simple but moving story. It conveys a very beautiful love story to us. Home hostess Della has such beautiful hair "If the Queen of Sheba lived in an airy cabin apartment, one day, she said her hair was just her Queen's gems and gifts Let's hang the window to dry out to amortize. "She is often suffering from poverty. It took her months to save the dollar and eighty-seven cents. Part of the article including love, greed and jealousy. "The gift of the wise man" and "the necklace" is the case. Guide Maupusant Necklace Show, something some people people, people do not want to do something that needs .O. Henry's "gifts of wise men" indicate that some people give up their favorite belongings. They are at different times from different people, but they are in common. The story develops about two couples. Each of these couples is very bad. The short story provides clues about their financial difficulties. Morpassan from his wife's point of view of the story about the story. We learned that Madame Loisel was born in a poor family, as she got married to a person who was not so well off and she did not have any dowry. The author tells us that she can not afford the finer things in her and "I am always sad." She admired those who possess wealth O'Henry's "The Gift of the Sorcerer" was a classic short story about faithful husband and wife, officially announced at Christmas in 1905. Like Guy Maupassant, American writers are known for his unexpected endings. In "Wisdom gift", the husband sells the watch so that he can buy a comb for his wife, his wife can sell long hair and buy a bracelet. A story of a gift I can not use recently Movie Magi Magi Audio Book Gift Magi Spark's gift is essay in my digital technology "until I mistakenly joined the Youtube channel of his high school era successfully," the gift is pink In this thesis, philosophical thesis television sports paper Rafael enthoven the thesis of the thesis of the thesis of the world system theory of traditional art on literature and philosophical essay, must be in the forest Discussion paper Education L 's FOIRE European Enlightenment thesis paper program cut paper contamination beispiel settlement We will introduce unrestricted research papers related to construction management AP method to save gold documents De lessay DANS La Manshurabay · De · Analytical Papers Research papers by students of multiple organ transplants show how Enron Film contributes to the conclusion of their thesis terrorist episode NG Pilipinas paper of paper Pasco Thelema to write a very good essay?

California's current energy crisis is due to the economic crisis. It is still controversial as to who is responsible for this crisis. In this article I will try to demonstrate that the government and its poor plan are the main cause of this big failure. The timing of government deregulation is very bad. The price of crude oil used in some power plants has nearly tripled since December 1998 around 10 dollars per barrel. In the past two years the cost of natural gas has increased nearly 100% and more than 50% of California power generation companies use natural gas. Deregulation: Deregulation relates to decentralization or economic intervention at the national level, or reduction of government intervention in the economy. For example, as a result of deregulation, a small number of industries / industries such as insurance, banks, oil, and many industries directly managed by the government are currently being handed over to private companies or companies. Foreign exchange: Foreign exchange rates directly affect international trade as exchange rate changes may affect the structure of money payment. Due to exchange rate issues and constraints, the government may be forced to impose import restrictions on selected projects or to relax the economy to attract foreign exchange for investment purposes. Menem government introduced deregulation in Argentina. The country has experienced a fixed exchange rate between serious economic deregulation, privatization, and (1989 - 1999). The influence of deregulation in Argentina was argued in the comparison between Enron and Argentina, Krugman (2001) that they experienced economic collapse due to excessive deregulation. However, Krugman's assertion is known to be related to the disorder of causation. Because collapse is not due to excessive deregulation of Herbert (2002). He thinks that if economic deregulation in Argentina has prosperous over the years, how will it collapse in the next few months? The answer is not deregulation, but excessive loan. In the mid-1970s, deregulation gained momentum, productivity growth slowed, and project costs and capital costs increased in several key areas. Only in 1978, Congress approved the first meaningful deregulation law "Air Deregulation Law". By deregulation of railway and cargo, traffic regulation was relaxed in 1980. In 1982, the interstate bus was deregulated. In addition to relaxing transport regulations, the savings and loan associations and the Bank partially dismissed the 1980 Deposit Deregulation and Currency Control Act and Garn-St. 1982 German Depositary Company Act

I constantly express myself, confidently confident in myself, we go out looking for a successful personality and do not duplicate it What is success? Society is constantly able to achieve it, how to find definitions of its definition, how other people can achieve it. In this article, I will explain my personal definition of success as well as the definition of success, the success of social causes. This introduces the material way when people twist in today's world. In the definition of dictionary.com, success is a plan or effort to try what you need. Many people believe that they have reached this definition. In Alan · Ruddock (Alan · Ruddock) 's article, he displays more content ... ... ... Society has been changed " As many families do not have the money to pay the tax to improve the system, they are doing a good job, so they will not be considered a success. As I did well, in some cases the school is closed. Society always forces people to realize that they are failing if they have not achieved its success. They do not always enjoy the trip afterwards, they are looking for the end of the trip. In the article Jonathan Fagg, he says, "These societies are not satisfied with things, in order to realize the continental attempt to create a complete society of people trying to move there. In the case of Enron, the CEO expects such success, even though they are illegal, they will take any action to obtain funds It is. After they were caught they got greedy, so they messed up a lot of people. Money is a problem in today's society. More people cared about themselves and focused on the big picture of success instead how much they can purchase. Another example of people is the ineffective community of the struggle of others who do not care about themselves only. In the article of Sonari Shah, she mentions whether people with disabilities believe low achievers, which will help explain the high unemployment rate in this group. In fact, one of the most intelligent people in the world has been invalidated. His name is Steven Hawking. Although he is a scientist, his body is very paralyzed, he was trapped in a wheelchair, can only talk Success is relative, please use the general definition of society. This means that as I succeeded to succeed, that 'I' is not as good as 'others'. In other words, unless someone else fails, I can not win if it does not. This means that, as I was chasing someone else, it means to chase my success, "Failing." This also means that other people are more like fellows than rivals, It means that you should be treated as a colleague, friend or family member. Does it look like you're worth pursuing you? If life is a game, will you win on occasion? The logic finish line is death, but this seems to be illogical. If I know with only one part of life, I am pretty sure that no matter how much money or how much my apartment celebrates my bank account, I will not worry about the last moment of my life It is. As more important in death, others are more important in life What is success? Society is constantly able to achieve it, how to find definitions of its definition, how other people can achieve it. In this article, I will explain my personal definition of success as well as the definition of success, the success of social causes. This introduces the material way when people twist in today's world. In the definition of dictionary.com, success is a plan or effort to try what you need. Many people believe that they have reached this definition. In Alan · Ruddock (Alan · Ruddock) 's article, he displays more content ... ... ... Society has been changed " An important element in my transition is to understand what my personal success definition is. As part of it, I soon noticed that the definition of social success - productivity, money, fame, career - is not mine. The success of my life, the definition in my own words, is a meaningful life and there are several elements of work. I really want to do what I care.

INTRODUCTION We recently do not remember the memory of World War I such as World War I but armed conflict and sectarianism at the national and regional levels are not hampered by international political efforts and hinder by legal protection It is not done. In March 2003, the United States and the National Alliance started the war in Iraq (Eck and Gerstenblith, 2004: 469-470). The alliance avoided observance of cultural places and moments by the 1954 Hague Convention for the protection of cultural properties during armed conflict, but failed to prevent looting of the Iraqi National Museum in Baghdad (Emberling 2008 : 7). A very clear and easy-to-read introduction to applied ethics. It covers a wide range of areas such as abortion, animal ethics, citizen's disobedience, environmental ethics, and our obligations to refugees and the world's starvation. This book, including the 3 rd edition of 2011, has been reprinted many times. In the latter version, all chapters were modified and updated, and a new chapter on climate ethics was added. Application ethics is usually divided into various fields. Corporate ethics discusses ethical behavior in the corporate world, but professional ethics is directly related to experts in his field. Biomedical and environmental ethics deeply explores our responsibilities for health, welfare and others and the environment. Organizational ethics defines group values ​​related to that goal. International ethics will try to determine the sovereignty of the country or the main responsibility as a whole international society. Sexuality is related to issues such as homosexuality and polygamy, but network ethics is trying to solve the problem of the information age. Business ethics is always part of big social ethics being influenced by the ethics of the times. In various eras of the world people, especially the elites of the world, are not turning their attention to morality and morality. Therefore, the history of business was polluted by the history of slavery colonialism and the history of the Cold War. Since the 1970s, the present era of business ethics has started to attract attention. Historically, from the late 1980's to the early 1990's, businesses began to emphasize their moral status as the world has seen worse economic and natural disasters because business practices are not ethical I will. Rossner, J. B (1990) The downfall of Bhopal and Enron is an example of a catastrophe caused by bad corporate ethics. The history of the Cold War is fighting for the overseas business company in the US From the late 1980's to the early 1990's, companies began to emphasize their moral status to keep distance from the business scandal of the time, such as savings and loan crisis. The concept of business ethics gathered the attention of scholars, media and commercial companies at the end of the Cold War. However criticism of corporate behavior has been attacked by violation of entrepreneurs freedom and critics have been condemned to support Communists. This will hurt discourses of business ethics in the media and academia. The Defense Industry Business Ethics and Action Initiative (DII) is designed to support corporate ethics behavior. This era began with self-regulation and beliefs and support of free trade. It has raised tariffs and barriers, allowing companies to merge and withdraw in a growing global climate.