Abstracts

Social sciences

Search abstracts:

Europe's Enron: Royal Ahold, N.V

Article Abstract:

Independent auditors of Royal Ahold N.V. found numerous potential irregularities in the firm's accounting records in 2003 and it was later revealed that the company improperly included the operating results of foreign joint ventures in its consolidated financial statements. This case allows students to investigate accounting, auditing, and control issues important to multinational companies and highlights the important risk factors associated with accounting fraud.

FOOD AND KINDRED PRODUCTS, Capital funds & cash flow, Company legal issue, Cases, Netherlands, Food industry, Accounting and auditing, Study and teaching, Royal Ahold N.V., Food and beverage production/distribution software, Accounting fraud, Case study, Internal control (Accounting)

---

The mutuality of employee benefits and tax expenditures

Article Abstract:

Tax treatment of employee benefits, various voluntary plans, the concept and level of tax expenditures, and the level of participation in employee benefit plans are explored. The consequence of reduction of retirement savings tax incentives would be a net reduction in retirement savings and a reduction in tax preference for health insurance would increase the number of uninsured under private programs.

Public Finance Activities, California, Taxes, FICA Taxes, Taxation, Employee benefits, Tax expenditures, Social security taxes

---

Evolving standards and regulation: Exploring the development and provision of closed circuit television in the United Kingdom

Article Abstract:

The emergence of standards and regulation associated with the provision of closed circuit television (CCTV) surveillance systems in the United Kingdom is explored. Despite the intrusive and controlling nature of CCTV technology, there is limited formal intervention in the form of legislation governing its introduction and use.

United Kingdom, Closed-circuit television, Closed circuit television

Similar abstracts:

• Abstracts: Strategic growth controls. Urban productivity, urban unemployment, and labor market policies
• Abstracts: Occupational change, employer change, internal migration, and earnings. A measure of the geographic concentration in French manufacturing industries
• Abstracts: The Macroeconomic Versus the Microeconomic Approach to Development: The Futility of Development Efforts as a Function of Institutional Inertia
• Abstracts: Proposal of a benefit incidence matrix for urban development projects. Does history matter for urban primacy? The case of Vienna
• Abstracts: Waging war on chronic pain. The nutritional-related needs of family caregivers

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.