The Demand for Audit and Other Assurance Services O ssu a S s Chapter 1 ©2012 Prentice Hall Business Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley Arens/Elder/Beasley 1-1 SarbanesSarbanes-Oxley Act Enron WorldCom The Act established the Public Company Accounting Oversight Board. It also requires auditors to report on the effectiveness of internal control over financial reporting. ©2012 Prentice Hall Business Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley Arens/Elder/Beasley 1-2
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IV. Internal Environment: Strengths & Weaknesses (SWOT) A. Corporate Structure: 1. CEO: Micky Meir Arison Chairman‚ Chief Executive Officer‚ Subsidiary Officer Executive Carnival Corporation & plc. Highest authority in firm also keeps the company close to its roots and initial vision. (S) 2. Operating Committee: Formulates business strategy and helps to formulate corporate strategy and functional strategy by committing resources to sustainable high quality services and products
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Carnival Cruise Lines: Exploring a Sea of Global Opportunity Carnival Cruise Lines is one of the most successful cruise lines in the world. They have taken an industry that once only catered to the elite and turned it into a possibility for people of varying economic means all over the world. In their quest to provide a service with mass appeal‚ Carnival has become the very definition of international business. The cruise line industry has seen a substantial amount of growth in the last
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Carnival Cruise Lines | Managing in a Global Marketplace: Individual Case Study | Jeffrey Barno | Table of Contents Introduction 3 Discussion 3 Conclusion 7 Bibliography 9 Introduction Carnival Cruise Lines was established in 1972 by Ted Arison. Over time‚ Carnival forged the concept of less costly cruises with shorter trips‚ making cruises a more viable option for a wider variety of vacationers. The company is currently based in Miami‚ Florida but has spread globally since its
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The Five Porter Competitive Forces: 1. Competitive Rivalry: (High) Carnival is the leading company within the cruise line industry‚ has a large fleet capacity and operates 11 of most recognizable cruise brand names. The cruise line industry is effectively an oligopoly market; in which the market is shared by a small number of producers or sellers. Carnival is constantly engaged in marketing and pricing battles with their competitors‚ making internal rival central to the industry. They are only
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Carnival: Around the World An interesting holiday that I do not celebrate is Carnival. Carnival is very popular in Brazil‚ but is also celebrated in almost every other country. The Carnival celebration in Rio de Janeiro‚ Brazil is considered the biggest party in the world‚ according the Guinness Book of World Records‚ 2010. Carnival typically involves a public celebration or parade combining some elements of a circus‚ mask‚ and public street party. The streets of Rio de Janeiro fill with people
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FUN SHIP EXPERIENCE AT CARNIVAL CRUISE LINES” A Case Analysis Presented to the Faculty of College of Hospitality & Institutional Management of Our Lady of Fatima University In a Partial Fulfillment of the Requirements for the course Hospitality Organizational Management (HRMPS 15) Submitted by: Zoila S. Pagaacita BSHRM 4Y1-1 Submitted to: Mr. Marc Gerald Pajela Submitted on: February 17‚ 2013 PART I. THE ISSUE The main issue of the case is how the Carnival Cruise Line can improve
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MEMORANDUM TO: FROM: DATE: SUBJECT: Ms.Rogers Kailin(Karen) Dong September 3rd‚ 2012 Recommend a cruiser behavior estimation system to improve CRM process As you requested‚ I have investigated the current competitive position and strategies of Carnival Cruise Line (CCL) and implemented the analysis. I suggest that CCL keep promoting the “Fun Ship” theme and make an IT investment in Cruiser Behavior Estimation system by analyzing the consumer behavior activity data. The IT improvement will help
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The carnival models evil and temptation throughout the story. The characters get drawn into the carnival because of their desires. However‚ they pay the price when the carnival “gorges on fear and pain” (202). The carnival does not fulfill its purpose when nobody wants to give up everything for his or her one desire. Nonetheless‚ people like Miss Foley give up their souls for their greed and end up young‚ dazed‚ and forever a part of hell. Charles learned to accept “everything at last‚ accepted the
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Catherine Rodriguez 4156924 In the case of Kirby vs. Carnival‚ I hold Carnival Cruise Lines responsible for her injury. There are several reasons why‚ first the bartender is responsible for her overall consumptions of alcohol‚ there is a history of guests that have either fallen or jumped over board and finally there is the fact that carnival never took it upon themselves to call for air lift transportation to the nearest hospital. Bartenders at Carnival Cruise Lines rely on big tabs and tips to make
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