ISSUES IN ACCOUNTING EDUCATION Vol. 18‚ No. 2 May 2003 pp. 137ñ173 The Tallahassee BeanCounters: A Problem-Based Learning Case in Forensic Auditing Cindy Durtschi ABSTRACT: You are auditing the books of the Tallahassee BeanCounters (TBC)‚ a minor league baseball team in Tallahassee‚ Florida. During your audit the teamís owner‚ Franklin Kennedy‚ approaches you and offers an additional fee if you will quietly investigate the possibility of fraud within the firm. Mr. Kennedy reports that he received
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1. INTRODUCTION International trade is the exchange of goods and services among countries for money. This involves the importation and exportation of goods and services. Many countries in the world are faced with problems engaging in international trade successfully. However international trade is one of the major determinants of a countries economic growth. Ideally every country should export more goods and services than it import goods and service. This differs on the natural resources‚ technology
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By the end of World War I‚ the United States grew increasingly isolationistic in its policies. Even though the United States emerged from the war as one of the victors‚ the American people were greatly dispirited by the devastation. Many hoped to return to the peaceful decade before the war. Isolationism‚ according to the people at that time‚ seemed to be the only way to avoid foreign entanglements that would lead to another war. With the American mind set on isolationism‚ the government enacted
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Japanese • Workplace Organisation and Housekeeping System • Helps Create a Better Working Environment and a Consistently High Quality Process THE 5S PRINCIPLES • SEIRI – Organisation • SEITON – Orderliness • SEISO – The Act of Cleaning • SEIKETSU – The State of Cleanliness • SHITSUKE - The Practice of Discipline WHY DO IT? QUALITY EFFICIENCY 5S SAFETY ELIMINATING BREAKDOWNS EFFICIENCY • Time is wasted looking for tools‚ equipment and paperwork‚ etc • A clean and tidy workplace leads to greater well
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Proposal – Generalizations of Newsvendor Problem 1. Introduction: The newsvendor model has been used in operations management and applied economics for years to determine optimal ordering quantity under uncertain demand. Perishable goods such as banana and lettuce cannot be carried from one period to another. Managers have to make decision on the inventory level of perishable goods over a very limited period. For example‚ due to the uncertainty of the demand of the newspaper‚ the newsboy
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INVENTORY PROBLEMS: 1. DAT‚ Inc.‚ produces digital audiotapes to be used in the consumer audio division. DAT lacks sufficient personnel in its inventory supply section to closely control each item stocked‚ so it has asked you to determine an ABC classification. Here is a sample from the inventory Records: Develop an ABC classification for these 10 items. 2. A particular raw material is available to a company at three different prices‚ depending on the size of the order: The cost to place an
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is the tragedy of “Hamlet”. Most people would read “Hamlet” and come to the conclusion that Shakespeare is a playwright mastermind‚ however‚ there are a few that would call it a disaster. One of these few people is T. S. Eliot‚ who wrote an essay called “Hamlet and his Problems” in which he verbally attacks Shakespeare and claims that the storyline of “Hamlet” is more mixed up than the character himself. He firmly believes that because of the main characters random lunacy in almost every scene
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“The consequences of behavior determine the probability that the behavior will occur again” - B.F. Skinner. This theme is proven time and time again as Skinner tested his theories with a wide range of subjects. Famous for his research in operant conditioning‚ Skinner developed a machine designed to show the responses of his tests as a sloped line. Using this device‚ Skinner discovered that behavior was not dependent upon the preceding action but rather was heavily influenced by the response after
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According the case: Kristen’s Cookie Company (A)‚ we can draw the Flow Process Chart‚ which could visualize the process of making a dozen of cookies. Q1. As we can see from this Gantt chart 1.1‚ the Rush Order Time is 26 minutes for one dozen size order. Chart1.1 A One Dozen Size Order The Gantt chart 1.2 clearly show the Rush Order Time is 36 minutes for two dozen size order. Chart1.2 A Two Dozen Size Order According to this Gantt chart 1.3‚ the rush order time is 46 minutes for
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1. Golden State Warriors It’s astounding to think a season after winning 73 games the Warriors actually improved their team from a roster standpoint‚ but that’s exactly what they did. Not only did they add Kevin Durant‚ but they also added David West and Zaza Pachullia. These three additions are undeniably an upgrade over their two biggest losses‚ Harrison Barnes and Andrew Bogut. The Warriors are going to set records this season; Total points‚ field goal percentage‚ total number of made three
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