On the 2nd December 2001, Enron, at the time the seventh largest company in the US, filed for Chapter 11 becoming the "biggest bankruptcy in any industry anywhere" with losses around the $60bn mark. ... The second major threat to independence is the problem of the provision of non-audit services to an audit client. Anderson made $21m for its audit last year and $27m for other services. ... Most importantly though the industry must accept tougher limits in respect of the non-audit services it provides to its clients. ... He then goes on to say that any further restriction on the ...

• Word Count: 1302
• Approx Pages: 5
• Grade Level: Undergraduate

The next era followed General McDermott's retirement in December 1993. ... He joined USAA in 1996 with almost twenty-five years in the financial services industry. ... For example, through the 1970s and 1980s the well-known financial services company USAA grew both the quality and diversity of its products and services by focusing on the single objective of identifying and meeting customer needs, and by leveraging IT to meet that goal. ... Because of this they feel they can provide their customers with best-in-class service. ... The goal isnt just to sell products, but to maximize the qua...

• Word Count: 1096
• Approx Pages: 4
• Grade Level: Undergraduate

In 2008, Partners HealthCare serviced approximately 2.9 million outpatient visits and 149,000 hospital admissions. Its facilities at that time included 3,500 licensed hospital beds, serviced by 40,000 full-time equivalent (FTE) employees across its network of affiliates. ... In December the BWH and MGH Boards were informed of the discussions, and presented with a proposed affiliation. On December 8, 1993, there was a joint press conference to announce the BWH and MGH intent to unite, and shortly thereafter a new charitable corporation was established. ... A Transition Committee was established...

• Word Count: 1536
• Approx Pages: 6
• Grade Level: Undergraduate

The Secretary of Health and Human Services (HHS) was directed by Congress to adopt standards for HIPAA. ... The Final Rule for Transaction and Code Set Standards was published in the Federal Register on August 17, 2000.This was followed by the Final Rule for Privacy Standards, published in the Federal Register on December 28, 2000. ... The Department of Health and Human Services conservatively estimates the ten-year cost for compliance by healthcare organizations to be around $3-4 billion; yet other non-governmental organizations have projected the ultimate cost of compliance to be more aro...

• Word Count: 1339
• Approx Pages: 5
• Grade Level: Undergraduate

The formation of Citigroup in 1998 created a new model of financial services organization to serve its clients' financial needs. ... A basic assumption is that the financial services needs of individuals are similar worldwide. ... Citigroup is the first financial services company in the United States to bring together banking, insurance and investments under one umbrella. ... Specific products and services include basic banking accounts, investment services through Citicorp Investment Services, CitiTerm life insurance, CitiPhone banking, and CitiGold accounts, which integrate banking, bo...

• Word Count: 4989
• Approx Pages: 20
• Grade Level: Undergraduate

The USSR voted itself out of existence in December of 1991, and Gorbachev resigned as President of the USSR. ... He made directives that abolished limits on earnings, liberalized foreign economic relations, and commercialized shops and services. In a decree in December of 1991, he abolished price controls on almost all goods and services. ... By the end of March 1992, all remaining price controls besides rents, municipal services and public transportation would be removed (White, 123). ... A new bicameral federal assembly was elected on December 12. ...

• Word Count: 1541
• Approx Pages: 6
• Has Bibliography
• Grade Level: Undergraduate

Customers that maintain relationships with clothing or accessories salespeople are widely considered to have a higher level of service satisfaction and shopping frequency. ... Many patrons may enjoy shopping but are not aware or knowledgeable about the products or services they are purchasing. ... Patronage It is widely believed that a higher level of service satisfaction will increase store patronage. ... To determine if a customers who have a salesperson relationship have a higher level of satisfaction with overall service than non-relationship customers 2. ... The survey will be di...

• Word Count: 1823
• Approx Pages: 7
• Grade Level: Undergraduate

At least as important or even more important were the sacrifices and hardships of the men in the ranks, who were caught in a losing struggle as of mid-December 1776. ... By mid-December the British and Americans of all ranks doubted that the revolution and the infant nation could survive much longer. New recruits for Washington's Army had dwindled, while the thousands of soldiers would start heading home at the end of the year when their terms of service expired. ... In the waning days of 1776, Washington launched an audacious offensive strike across the icy Delaware River, defeating the ...

• Word Count: 720
• Approx Pages: 3
• Grade Level: Undergraduate

A dynamic single market in which people, services, goods and capital move around freely has been created by the EU. ... Subsequently, the six member states decided to build a European Economic Community (EEC) based on a common market in a wide range of goods and services. ... The Soviet Union itself ceased to exist in December 1991. ... Accession negotiations with the candidate countries were launched in Luxembourg in December 1997 and in Helsinki in December 1999. ... For ten of the candidate countries, negotiations were completed on 13 December 2002 in Copenhagen. ...

• Word Count: 2058
• Approx Pages: 8
• Grade Level: Undergraduate

Abstract In November and December of 2003 the New Haven Fire Department administered promotional exams for both Captain and Lieutenant. ... Multicultural Problem The fire service and public safety in general has had a long and sordid past when it comes to discrimination in the work place. ... In the months of November and December in 2003 New Haven Fire Department administered 2 promotional exams for Captain and Lieutenant. ... The outcome of both the captains promotional exam and the lieutenants exam was less than to be expected by the New Haven Civil Service Board and the citys department of...

• Word Count: 2855
• Approx Pages: 11
• Has Bibliography
• Grade Level: Undergraduate

Conscription, also known as national service, is a system of enrolment where it is compulsory for men and women to join the armed forces. ... In November 1964, the National Service scheme was introduced by Robert Menzies and his government and it operated until December 1972, when the newly elected Whitlam Labor Government suspended it. The scheme involved a ballot of birthdays for twenty-year-old men who had registered their names with the Department of Labour and National Service. A certain number of labelled marbles were drawn randomly by hand, one at a time while Australian families watche...

• Word Count: 766
• Approx Pages: 3
• Has Bibliography
• Grade Level: Undergraduate

PRINCIPLES of ACCOUNTING II (AC202) ___________ CHAPTER 12 CURRENT AND LONG-TERM LIABILITIES LIABILITIES DEFINED: A probable future payment of assets or services a company is presently obligated to make as a result of past transactions or events. ... EXAMPLE: The business needs to borrow $2,000 cash from the bank for 60 days on December 16, 1999 a. interest bearing note, 6% b. non-interest bearing note, $2,040 UNEARNED REVENUES Arise from revenues that have been collected in advance during the current period but will not be earned until a later accounting period. -Also called; Deferred Revenue...

• Word Count: 968
• Approx Pages: 4
• Grade Level: Undergraduate

Bell ExpressVu broadcasts Vu, currently the largest and first Pay-per-View (PPV) service of its kind in Canada with over 50 PPV services, bringing the company's total number of channels to more than 200. ... Bell ExpressVu was established in December 1994 as a Canadian corporation. ... Bell is known across Canada and supplies a reliable service to thousands of customers. ... Their customer service representatives are friendly and knowledgeable. Bell ExpressVu is a market leader and provides a service to an attractive customer base. ...

• Word Count: 1151
• Approx Pages: 5
• Grade Level: Undergraduate

Intensive Distribution On the other hand, McDonald's opened its first restaurant in Australia in December 1971. ... McDonald's has adopted the service-firm-sponsored retailer franchise network, in which a service firm licenses a network of retailers to bring its service to consumers (Kotler, et al., 2001, p. 482). ... Moreover, these franchisors also provide insight to the company on its diverse customers and helps McDonald's achieve its vision of "being the world's best quick service restaurant experience." ...

• Word Count: 869
• Approx Pages: 3
• Has Bibliography
• Grade Level: Undergraduate

These blacks were promised their freedom in exchange for service in the Army. ... General Washington wrote Colonel Henry Lee on December 20, 1775 saying that they had to use the slaves and arm them as quickly as possible in order to win the war. ...

• Word Count: 455
• Approx Pages: 2
• Grade Level: Undergraduate

The Interim Regulations for the Fund were released December 20, 2001. ... Its important to note that a disproportionate number of those earning lower wages were in service jobs such as hotel employees and food service workers (for instance, Windows on the World Restaurant in Tower 1) many of whom were immigrants and of races other than white. ... The Fund changed its methodology from using separate race and gender oriented tables (stated in the December 20th 2002, interim regulation) to using the "All Active Males" tables for all claimants (stated in the revised March 13, 2002 final ruling). ...

• Word Count: 1988
• Approx Pages: 8
• Has Bibliography
• Grade Level: Undergraduate

The Medical Care Act established universal coverage for physician services under provincially administered programs (Johnson & Stoskopf, 2010). ... This act established universal coverage for physician services under provincially administered programs (Johnson & Stoskopf, 2010). ... The Canada Health Act allows physicians to bill the government for services. ... Chaoulli, passing Bill 33 in December 2006, to lift the ban on private health insurance for three publicly insured surgical procedures- total hip replacement, knee replacement, and cataract removal (Sampath & Wilson, 2012). ... The phy...

• Word Count: 1103
• Approx Pages: 4
• Has Bibliography
• Grade Level: Undergraduate

A national survey of 9,616 adults of pedestrian activity in the nation and the public behavior and attitudes regarding walking was conducted in the summer of 2002 by the Bureau of Transportation Statistics and the National Highway Traffic Safety Administration (December, 2004). ... People who say sidewalks are not available in their neighborhoods are twice as likely as people with sidewalks to mention sidewalks as a potential change they would like to see in the residential areas (58% versus 27%) ( Bureau of Transportation Statistics, December, 2004). ... America Walks is a non-profit organ...

• Word Count: 878
• Approx Pages: 4
• Has Bibliography
• Grade Level: Undergraduate

American also provides freight and mail services to shippers. ... It filed for bankruptcy last December because it was ill equipped to deal with such a dramatic downturn in our economy. ... Food service costs also decreased 12.4 percent because of a reduction in the level of food service. ... Decreasing the level of food service is a type of product line profitability assessment. By looking at its other products/services, American can significantly reduce costs. ...

• Word Count: 1125
• Approx Pages: 5
• Grade Level: Undergraduate

The Office also provides editorial and technical services for all  documentation related to Executive Board sessions and meetings, decisions and reports of sessions[UNI]. ... During the remaining half of 2014, UNICEF has stated they will continue to scale-up life-saving interventions based on needs and across conflict lines, with a specific focus on routine vaccinations, special campaigns for polio and measles, services to prevent malnutrition and water, sanitation and hygiene (WASH) services. ... Building the size of the Syrian Arab Red Crescent and other NGO partners for scaling up interven...

• Word Count: 1032
• Approx Pages: 4
• Has Bibliography
• Grade Level: Undergraduate

It was started in December 1988 by the Defense Advanced Research Projects Agency. ... CERT studies Internet security vulnerabilities, provides services to Web sites that have been attacked and publishes security alerts. ...

• Word Count: 555
• Approx Pages: 2
• Grade Level: Undergraduate

With its mild tropical climate, Hawaii has the third lowest per capita energy use in the Nation. The transportation sector leads Hawaiian energy demand, due in large part to heavy use by commercial and military aviation fuel. In 2010, Hawaii imported 94 percent of its energy and had the highest elec...

• Word Count: 2464
• Approx Pages: 10
• Has Bibliography
• Grade Level: Undergraduate

The government was shut down for 27 days between November 13-19, 1995 and December 6-January 16, 1996. ... Their fundamental disagreement began a second shutdown beginning on December 15. ... Health, welfare, and financial services--including new applicants for Medicare--were restricted. ...

• Word Count: 1750
• Approx Pages: 7
• Has Bibliography
• Grade Level: Undergraduate

The all-black, 332nd Fighter Group consisted originally of three fighter squadrons, the 100th, the 301st and the 302nd, and prepared for combat at Selfridge Air Base, Michigan from March 1943 until December 1943. ... After the 332nd Fighter Group departed Selfridge Field, Michigan in December 1943 to go overseas, the remainder of the black airmen personnel on the base comprised mostly of the 477th Medium Bombardment Group. ... As white air units downsized and personnel were discharged, retired, etc., Tuskegee Army Air Base remained segregated and continued to train new airmen for segregated ...

• Word Count: 1575
• Approx Pages: 6
• Grade Level: Undergraduate

Company profile The first Fair fast food restaurant was established in December 1991 in Chung on Street, Tsuen Wan, registered capital of the time was HK$5 millions and the total amount of the employees was 57. ... (Www.computerworld.com) *Strengths Long history & well-known Fair fast food had 12 years history in Hong Kong fast food industry since the first Fair fast food restaurant was established in December 1991. ... Skilled labor and management The first Fair fast food restaurant was established in December 1991 with the total amount of the employees was 57. ... Although the mos...

• Word Count: 3477
• Approx Pages: 14
• Grade Level: Undergraduate