Contrary to the District’s contention, the record also does not show that the Association indicated that it could not beat the savings under a subcontract. In support of its contention, the District submits that the Association’s chief negotiator (Mr. Kurtz) admitted to the District’s business administrator (Mr. Richards) that the Association could not meet the terms of the subcontract and that the Association did not request further negotiations after the District declared an impasse. According to Mr. Richards, however, Mr. Kurtz said, “Yes, the numbers, they’re showing a savings for the District” (N.T. 145), which is hardly an indication that the Association could not beat the savings under the subcontract. Mr. Richards also testified that Mr. Kurtz “didn’t feel that the Association could, in fact, come up with that type of savings, but the negotiations still had to move forward.” Id.
Assurance services are a “broad range of information enhancement services provided by CPA firms, [sic] such as ours” (Whittington & Pany, 2008, p. 2). The goal of an assurance service is for the CPA firm to issue a report about the reliability of an assertion made by the audited entity. There are four different categories of assurance services: audit of historical financial statements, effectiveness of internal control over financial reporting, review of historical financial statements, and other attestation services that may be applied to a broad range of subject matter (Arens, Elder, & Beasley, 2006, p.
(A) The authoritative literature that addresses the disclosure of information about capital structure is FAS 129, titled “Disclosure of Information about Capital Structure, SFAS No. 129” which was issued in February 1997. The FAS is related to Codification 505-10-50. (B) Definitions (Codification 505-10-20) (1) Securities – the evidence of debt or ownership or a related right. It includes options and warrants as well as debt and stock.
The District Court found that company management regarded Wilson as disabled when in fact he was not and terminated him as a result of his perceived disability in violation of the Americans with Disabilities Act (ADA). The court rejected the company's contention that Wilson was laid off during a reduction in force necessitated by business conditions. During the trial, Wilson's attorneys pointed to an e-mail Phoenix's president Robert Hurst sent to an associate stating Wilson "qualifies for ADA designation and we will have to consider accommodations." But when Wilson requested a larger computer screen and help with typing, his requests were denied. While the court did not rule on the issue of whether the company violated Wilson's ADA rights by failing to provide accommodations, this case shows what employers should not do when trying to determine if an employee is disabled.
Issue Statements on Auditing Standards. American Institute of Certified Public Accountants 4. Regulate the distribution and trading of securities offered for public sale. Securities Exchange Commission 5. Establish its’ own code of professional ethics.
The plaintiff appealed the decision on 3/30/2001 on the grounds that the trial court erred in their decision, basing it on the fact that no one had been apprehended and confessed to the crime. 4. The plaintiff did not recover anything in this case. 5. The court decided this case based upon previous cases of Connelly v. Family Inns of America and Kottlowski v. Bridgestone/Firestone and felt that the defendant did not act in willfully negligent manner and that the plaintiff should have locked his toolbox is he was concerned about the safety and keeping of his tools?
1. Four symptoms of groupthink present in the case study provided to us are how Tom, Susie, and Richard have all already come up with a plan for the group based on their own prior experiences without knowing Mark or Betty’s strengths for group contribution. The second symptom of groupthink comes in the form of Richard and Susie’s body language toward Mark asking about the professor’s requirements which seems to challenge the thinking and plan of the subgroup formed by Tom, Susie and Richard. The third form of groupthink present in this case study is Mark and Betty’s comfortableness at “addressing their misgivings about the team assignment” to the professor based on their previous experience with the rest of the members of the group. The last symptom of groupthink in this case study happened when the all members of the group decide to turn in the assignment despite their earlier feelings and attitudes.
The fact that he was discharged shortly after the school board meeting in which he shared views contrary to those held by some of our senior management should have no basis on any legal proceedings. We can easily argue
In fact, the Cogen, Inc., made the executive decision to no longer deal with their initial law firm, Wilson Scott Associates who attempted the actual incorporation, however created a typographical error of naming the corporation Cogene instead of Cogen. Therefore, Cogen, Inc., is not an official incorporation and extracts them from being “De Facto Corporation”, a company which operates as if it were a corporation although it has not completed the legal steps to become incorporated or has been dissolved or suspended but continues to function. Arguments in which the individual founders can make to support their claim of the default in loan agreement, would be to consider the idea of “Corporation by Estoppel”. This idea states that if a third party (Firstloan) treats a business as a corporation, the third party cannot deny it is a corporation and try to reach shareholders personal assets. Since Firstloan determined that Cogen, Inc., was in fact a corporation and
This led me to reflect on my previous approach to problem solving. As I result I identified I had: • Not been considering a problem in the context of a control loop or its four main component parts • Been analysing a problem based on what I had concluded to be the solution and trying to make it fit. • Presenting recommendations based on what I or a subject matter expert would have done in that situation. This then led me to go back and reflect further on some of the feedback I’d received from the communication climate survey (A Communication Climate Inventory: Costigan and Schmeidler) undertaken with the team in week 2, in which some of the feedback had indicated areas of control and certainty could be improved. When considering the feedback alongside the approach I’d taken to problem solving I realised I had myself