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.
Publication Name: Issues in Accounting Education
Subject: Social sciences
ISSN: 0739-3172
Year: 2007
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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.
Publication Name: Generations (San Francisco, California)
Subject: Social sciences
ISSN: 0738-7806
Year: 2005
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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.
Publication Name: Knowledge Technology & Policy
Subject: Social sciences
ISSN: 0897-1986
Year: 2004
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