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Overview of Special Purpose Entities

while the media is referring to what Enron officers did as "off-balance-sheet" partnerships -- "those hundreds of Enron entities t...

Special Purpose Entities and Accounting at Enron

This approach was legal and acceptable under FASB rules at the time. The Enron-specific problem arose when Enron did not consolid...

Appropariate Guidance and Standards for the Consolidation of Special Purpose Entities and FASB

does believe that: "most SPEs serve valid business purposes, such as isolating assets or activities to protect the interests of c...

SPE Accounting and Interpretation

that other entity and realizes the accounting principle shift as discussed by Schmutte and Duncan (2005). The scope of variable i...

SPEs Altering Interpretation

SPE that is not subject to control through voting ownership interests and would require each enterprise involved with such an SPE ...

Special Needs' Child Journal Observation Overview

down, squishing them to form a fish face. All the children were participating except for Jack, who was staring at the ceiling, mo...

Statement of Purpose for Graduate Studies

after completing my education. Over the course of the last decade, the focus in colleges, universities and even human reso...

Incentive and Retention for Special Education Teachers

a few non-conference meals. Table 1. Conference Attendance Cost per Teacher Item Component Cost Total Cost Conference registrati...

Questions Concerning Government Accounting

following the financial year end. 5. If we look at property taxes these are levied on a yearly basis and as such may be seen as ea...

Special Education/Literature Review

Itards efforts to help the child are widely acknowledged as constituting the beginnings of the history of special education (Smith...

Special Education Overview

the Individuals with Disabilities Act (IDEA) in 1990. This legislation mandates that all children with disabilities receive a "fre...

Personal Educational Philosophy

It exists as one of the most effective representations of the progression from ignorance to knowledge and knowledge to wisdom. Th...

WIC Program in Kentucky

after the assessment is completed, the action plan will be written to address these needs (IDPH, 2011). The assessment should exam...

Chen Entity Relationship Notation Conceptual Database Model

a file and receiving it, if the cline t has been dormant. A dormant client is classified as client for whom no work has been condu...

Issues in Accounting and Mandatory Redeemable Preferred Stocks

In eleven pages this paper considers whether or not entity should be considered as equity or debt in an examination of the issues ...

Children with Special Needs and Education

In three pages this paper discusses special needs children and includes the personal philosophy of the writer regarding educationa...

Children with Special Needs

broad social perspective and also with regard to the many different kinds of requirements which disabled or special-needs children...

Annotated Bibliography on Special Interest Tourism

This book is a comprehensive look at different types of special interest tourism (SIT). A goof introduction gives a strong overvie...

Special Education Views and Theories

these children may have to become involved on a civic level to request, require and demand accessibility to all areas of a school ...

Entrepreneurial Decision - Business Entity

the owner (Chiappinelli, 2006). The business only exists until the owner withdraws from the business or dies. The second p...

Corporate Governance

not the least of which includes employees, customers, suppliers, distributors, stockholders, interest groups, legal and regulatory...

Models, Miniatures, and the Battle for Hoth in The Empire Strikes Back

Many of his early Star Wars films feature several shots of models and miniatures that convey realism as impressively and in less t...

Capra's "The Hidden Connections"

of sustainability reflects the focal point of Capras (2002) perspective. The extent to which this seemingly beneficial concept fo...

Management Development In The UK

simply told people what to do (McNamara, 2009), it was very authoritarian. Between the 1950s and 1980s, there were significant c...

Purposes and Applications of Management Support Systems

of management as well as different environments. The first is the Management Information System (MIS) (Anonymous, 2002). The main...

School MIS Study Outline

How effectively the system is being used. 6. Make recommendations for improvements to the system, where appropriate. 7. Identify, ...

Overview of Sin

to God, as those who have been brought from death to life; and offer the parts of your body to him as instruments of righteousness...

Spelling Simplifying

this is not something which happened quickly and in discrete stages....

Overview of Trade Unions and Their Functions

European Union Treaty. The Competition Bill is intended to clarify the numerous ineffective laws currently on British Books and i...

Internet Tax Resources

Code Collection Cornell University (2004). Retrieved on October 11, 2004 from http://assembler.law.cornell.edu/uscode/html/uscode2...