Western States Optical Corporation

Overview of the Case: The Securities and Exchange Commission claims Mark D. Begelman misused proprietary information regarding the merger of Bluegreen Corporation with BFC Financial Corporation. Mr. Begelman allegedly learned of the acquisition through a network of professional connections known as the World Presidents’ Organization (Maglich). Members of this organization freely share non-public business information with other members in confidence; however, Mr. Begelman allegedly did not abide by the organization’s mandate of secrecy and leveraged private information into a lucrative security transaction. As stated in the summary of the case by the SEC, “Mark D. Begelman, a member of the World Presidents’ Organization (“WPO”), abused

In looking at the facts of the case PwC was the accounting firm to Anicom. Anicom was in an agreement to purchase Tricontinental Industries in exchange for cash and Anicom stock. During these negotiations Anicom was involved with improper accounting procedures which resulted in meeting sales and revenue sales. This included a fictitious sale. PwC became aware of the practices when investigating an Anicom branch. PwC altered the CFO of Anicom, noting that the issue at this branch could be occurring at other branches. However, PwC failed

Carl Robins is faced with very serious problems as the new campus recruiter for ABC, Inc. This case study analysis will show the many problems that evolved when he attempted to recruit new employees to work for Monica Carroll. After reviewing the issues at hand, we will discuss the possible solutions available for Carl to rectify the situation and the proposed solution that he should take. Carl Robins is a competent employee of ABC, Inc. As with any new position a person is involved in, he will face challenges. However, it is not impossible to overcome these challenges.

Kevin O’Hara, the director of employment services, has been with the company for 6 years and prior to working with

ate its earnings since that transaction was considered by Enron as a sale, and not

Returning to Mexico after seventeen years of living in the United States gave me an overwhelming sense of nostalgia. Walking down the streets of San Cristobal de las Casas, Chiapas, had a familiar feel, like being home. San Cristobal de las Casas, which is a relatively small city in the highlands of Chiapas, is plagued with poverty rooted in its colonial history. Many streets bustle with people from all over the world near the zocalo, which is a public plaza in the center of the city filled with coffee shops, intellectuals, indigenous children, and adults. As you walk by you can overhear people speaking in unfamiliar languages. While sitting outside at a coffee shop I became

* any other issues you believe should be brought to the attention of the CEO and the board

Therefore, Market West accepted the corporation stock as partial debt. Hooper and Yoder agreed to add Brian Bradley who worked for Market West as the third director. Hooper colluded with Bradley and violated a fiduciary duty to Yoder by issuing 95 shares of stock to himself, 5 shares to Bradley, and none to Yoder. Furthermore, Hooper got paid $141,000 salary from the business without Yoder knowing. More importantly, Hooper and Bradly voted to force Yoder to leave the corporation. After Yoder found out that Hooper broke their agreement, violated Yoder’s rights and duties, acted dishonestly, and made unethical decisions, Yoder sued Hooper and Beautiful Daydreams in the District Court. Under the common law, with these facts, the court supported Yoder and ordered Hooper to give back one-half of the salary plus one-half of the shares of stock to Yoder.

In the late 1987, Tom Wathen owner and CEO of California Plant Protection (CPP), was faced with a decision whether to aggressively pursue an acquisition, of its competitor Pinkerton by increasing a bid to $100 million.

The arrangement of the human brain comes from the physical arrangement set as an embryo. The forebrain is the part of the brain farthest forward, followed by the midbrain, then the hindbrain toward the back of the neck.

3. Decision: Recommend one course of action. Convince us why this one is best and will help fix the problems. Address any criticism that this decision is likely to face

It was Roy Olofson, along with suing investors who “blew the whistle” for Global Crossing Ltd. According to Olofson’s attorney, he just wants a restitution for the job that he lost but isn’t likely to get it from the entity since it was then under a bankruptcy protection. Roy Olofson was formerly the VP for Finance of Global Crossing and is responsible for preparing the Financial Statements and SEC filings.

Cindy is the director of human resources. She has been a working member of the

Main character in this fraud is Mr. Dennis Kozlowski, the CEO of Tyco. He misappropriated around $270 million through unauthorized loans, sale of Tyco securities and undisclosed compensation. In order to conceal these amounts, the compensation was incorrectly offset against unrelated gains. This led to violation of GAAP and misrepresented financial statements. For example, $44.6 million of bonuses were offset against gain from IPO of one of Tyco’s subsidiaries. They have also netted the bonuses with gain on disposal of business and gain on sale of common stock. According to ASC 718 Compensation, these and other bonuses should have been disclosed in operating earnings and should have decreased operating income. However, since they were offset against one-time gains, they did not have any impact on operating income. This “hiding” of compensation occurred on several occasions – the expenses were also netted against gain on sale

1- Encouraging employees to invest and buy stock in Enron when they knew the truth about the lack of value in the stock.