Suchergebnisse

Cover -- Contents -- List of Tables -- List of Maps and Figures -- Preface -- 1 Perspectives on Parties in France -- Parties and social cleavages: the Lipset and Rokkan model -- Parties and ideology: Left, Right, and families spirituelles -- Parties as organisations -- The Fifth Republic and the institutional framework of party competition -- Conclusion -- 2 The Course of Electoral Politics -- The transitional phase, 1958-1962 -- Gaullist 'dominance', 1962-1974 -- The 'bipolar quadrille', 1974-1981 -- Socialist 'dominance', 1981-1986 -- Challenges to 'parties of government', 1986-1995 -- Bipolarisation and fragmentation: 1995-2002 -- Bipolar multipartism: the party system of the Fifth Republic -- 3 Left and Right: Patterns of Co-operation and Conflict -- The Left -- The Right -- Conclusion -- 4 The Communist Collapse -- Dimensions of decline -- Vanished glories: the first party of France -- Explaining decline -- Mutation and continuity -- The fall-out of decline -- 5 Influence on the Margins: France's Far Left -- The far Left: origins and history -- The Trotskyists: aims and organisation -- The Trotskyists and the voters -- The future of the far Left -- 6 Vanished Supremacy: the Socialists Under Mitterrand and After -- The changing Socialist voter -- Socialist policy: ideology and instrument -- Socialist organisation: members, factions, notables and presidentiables -- Citoyens et Radicaux -- Conclusion -- 7 The Green Dilemma -- From ecology to Les Verts -- Young, gifted, and Green: the ecology electorate -- Membership and organisation: an alternative party manqué? -- Green policy: frustrated maximalism -- Conclusion: the dilemma intact -- 8 The Centre Cannot Hold: the UDF and its Disintegration -- Orleanist traditions -- The non-Gaullist moderate Right and the voters -- The Union pour la Démocratic Franchise (UDF).

The unique extent of the cumul arose from the collusion between the Jacobin, centralising state, and a rural, localised society with highly fragmented local government structures. Examines objections raised by French commentators and whether there are any corresponding benefits. (SJK)

ABSTRACT:
This instructional case focuses on an accounting and financial reporting fraud involving DHB Industries, Inc., the nation's largest manufacturer of bullet-resistant vests. Three executives of this Securities and Exchange Commission (SEC) registrant, including its founder and CEO, masterminded a large-scale fraud that grossly misrepresented DHB's financial statements. The three executives colluded to conceal their misdeeds from the four accounting firms that served as the company's independent auditors over the course of the fraud. In late 2010, a federal jury convicted DHB's former CEO and COO of multiple counts of fraud and related charges. This case addresses a wide range of auditing issues raised by the DHB fraud, including the identification of fraud risk factors, auditing of related-party transactions, the impact of frequent auditor changes on audit quality, and the internal control reporting responsibilities of auditors.

Royal Ahold, N.V., is a large multinational company based in The Netherlands that was founded in 1887 by Albert Heijn. Three generations of the Heijn family oversaw the company's retail grocery business. In 1989, the company hired a professional management team. The new management team expanded Royal Ahold's operations by purchasing grocery chains around the globe, resulting in the company becoming the third largest food retailer in the world. In 2000, the company diversified into the wholesaling segment of the huge food industry when it purchased U.S. Foodservice, a large food wholesaler based in Columbia, Maryland.
Royal Ahold's professional management team established aggressive earnings and revenue goals for the company each year and pressured their subordinates to achieve those goals. An incentive compensation plan awarded large year-end bonuses to managers of operating units that met or surpassed their financial goals. Royal Ahold's decentralized operations, when coupled with the strong incentives to achieve unrealistic earnings and revenue goals, created an environment in which fraud often flourishes.
In early 2003, Royal Ahold's independent auditors suspended their fiscal 2002 audit of the company when they discovered numerous potential irregularities in the company's accounting records. Subsequent investigations documented that the company had improperly included the operating results of foreign joint ventures in its consolidated financial statements, had accounted improperly for initial acquisition costs related to several of those joint ventures, and had materially overstated "promotional allowances" due from company vendors. The disclosure of the massive accounting fraud resulted in criminal and civil lawsuits being filed against the company and its top executives in both Europe and the United States.
This case examines accounting, auditing, and control issues pertinent to multinational companies. In addition, the case examines recent controversies arising between and among international regulatory agencies and rule-making bodies within the accounting and auditing disciplines. Finally, the case illustrates important risk factors commonly associated with financial statement fraud.

CPAs in public practice often find themselves facing challenging, if not troubling, ethical dilemmas. In this case, you have an opportunity to "step into the shoes" of Thomas Forehand, the owner of a small accounting firm. After spending several years working in a major metropolitan area, Forehand and his wife decided that they wanted a different lifestyle for themselves and their children. Unfortunately, a nationwide recession has cost Forehand many of his clients and forced him to lay off two of his six employees. Desperate for new clients, Forehand must decide whether to accept an unusual but lucrative engagement proposed by a new client who suddenly appeared in his office one day. Eventually, the client explains the true nature of the engagement. At this point, Forehand must decide what to do. In this case, you will play the role of Forehand and decide what you would have done had you been in his shoes.

This case recounts an actual sequence of events that unfolded in the early 1990s. The facts of this case were drawn primarily from two enforcement releases issued by the Securities and Exchange Commission (viz., AAER Nos. 1015 and 1037) and from the 1991–1994 annual reports of Perry Drug Stores, Inc. In 1992, Perry Drug Stores ranked as the 14th largest drug store chain in the nation. During that year, Perry's management discovered that the company's inventory was significantly overstated. Physical inventories of Perry's more than 200 retail outlets revealed a $20.3 million inventory shortage, representing 14 percent of the company's book inventory. The company's year-end book inventory figure was an estimate yielded by the gross profit method. Perry's executives decided not to record a book-to-physical inventory adjustment to recognize the shortage during fiscal 1992. Perry's independent auditors were aware of this decision and did not object to it. When the company's 1993 physical inventory confirmed the inventory shortage, Perry wrote off the $20.3 million shortfall, treating it as a change in accounting estimate. Perry's audit firm approved this financial statement treatment of the write-off. This case focuses on inventory accounting and control issues, in particular application of the gross profit method. In addition, the case introduces auditing issues relevant to inventory.

Prädestiniert durch ihre Geschichte - als Zentrum der deutschen Frühaufklärung mit europäischer Wirkung und als einer der Impulsgeber der anthropologischen Wende - gründete die Martin-Luther-Universität Halle-Wittenberg 1993 das Interdisziplinäre Zentrum für die Erforschung der Europäischen Aufklärung (IZEA). Bisherige und gegenwärtige Forschungsschwerpunkte des IZEA umfassen die aufklärerische Anthropologie, die Aufklärung im Bezugsfeld frühneuzeitlicher Esoterik, Universitätsgeschichte, den Philanthropismus und das Gartenreich Dessau-Wörlitz, neuere Akzente liegen auf der Frühaufklärung als

Frontmatter -- Vorwort -- Inhalt -- Einleitung -- Zentbuch -- Allgemeine Bestimmungen -- K. Wenzels Privileg, die Verlegung der Zenten betr., v. 1383 -- B. Gottfrieds IV. Zentreformation v. 1447 -- B. Rudolfs Beizigordnung v. 1470 -- Zentgrafen-Annahme u. -Pflicht -- B. Eonrads III. Zentreformation (nach 1625 ?) -- K. Maximilians I. Privileg, die Abschaffung der Siebner betr., v. 1504 -- B. Lorenz Ordnung, wie in peinl. Sachen zu handeln, v. 1504 -- K. Karls V. Privileg wider die ungehorsamen Zentschöpfen v. 1540 -- B. Melchiors Schmachmandat v. 1550 -- B. Friedrichs Mandat wider die mutwilligen Befehder v. 1568 -- B. Melchiors Mandat, nach der peinl. H.G.O. (Karolina) zu verfahren, v. 1548 -- Zent Albertshausen -- Zent Arnstein -- Zeni Aub -- Zent Aura-Trimberg -- Halsgericht M. Bibart (Neuburg) -- Zent Bischofsheim -- Zent Bütthart -- Zent Dampsdorf-Donnersdorf -- Zeni Ebenhausen -- Zent Ebern -- Zent Eichelberg -- Zent Eltmann -- Zent Esteiifeld • Rimpar -- Zent Fladungen -- Zent Gelchsheim -- Zent Geldersheim -- Halsgericht Gemnnden -- Zent Gerolzhofen -- Zent Grünsfeld -- Zent Hart -- Zent Hartheim -- Zent Haßfnrt -- Zent (Burg) Haßlach -- Zent Heidenfeld -- Zeni Hellmitzheim -- Zent Hilters -- Zent Hohenaich -- Halsgericht Homburg -- Zent Iphofen -- Zent Jagstberg -- Zent Karlsberg -- Zent Karlstadt -- Zent Eitzingen

Frontmatter -- Contents -- Uganda -- Union Of Arab Republics -- Union Of Soviet Socialist Republics -- United Arab Emirates -- United Kingdom -- Appendix The British Islands -- United Kingdom Dependent Territories -- United States Of America -- Upper Volta -- Uruguay

1. Introduction -- 2. Theoretical Considerations -- 3. Confirming a Secular World Order: Ingmar Bergman's The Silence -- 4. A Moving World: George Orwell's Nineteen Eighty-Four -- 5. The Creation Of the Social: Rolf Hochhuth's The Deputy -- 6. The Social Visibility of Corporeality: The Rebel Youth Films in the Fifties -- 7. Fiction Between Representation and Quotation: Rainer Werner Fassbinder's Garbage, the City and Death -- 8. Conclusions.

"This book is intended for professional psychologists and other psychotherapists who deal with adult outpatients with suicidal behavior. It helps psychotherapists become better at assessing, managing, and treating patients who are suicidal. Those who belong to a community in which they feel loved and valued are much less likely to die from suicide. Unfortunately, many people lack that sense of connection. Often, they end up in the offices of psychotherapists who must help them build or reestablish the social connections and resources needed to make life worth living. Suicide is caused by many factors embedded in the personal histories and experiences of every patient. The book describes the public health importance of suicide; attitudes toward suicide in society and among psychotherapists; and essential competencies needed to assess, manage, and treat suicidal patients. It reviews the steps in screening and assessing suicidal risk, including learning about the patient's suicide ideation, suicide plans, and past suicide attempts. It also describes additional information that psychotherapists need in assessing their patients. The book presents recommendations for the first stages of treatment, which emphasize informed consent, establishment of a good treatment relationship, and suicide management. It describes how psychotherapists can adapt their interventions to address issues that arise in the treatment of suicidal patients and also describes how to reduce the risk of professional liability. The book covers ethically based quality enhancement (risk management) strategies and documentation. Finally, it highlights the importance of emotional competence as an essential quality for doing good clinical work."--Preface. (PsycINFO Database Record (c) 2019 APA, all rights reserved)