Accountability, transparency, and uniformity in corporate deferred and non-prosecution agreements [[electronic resource] ] : hearing before the Subcommittee on Commercial and Administrative Law of the Committee on the Judiciary, House of Representatives, One Hundred Eleventh Congress, first session, June 25, 2009 |
Pubbl/distr/stampa | Washington : , : U.S. G.P.O., , 2010 |
Descrizione fisica | 1 online resource (iv, 191 pages) : illustrations |
Soggetto topico |
Prosecution - United States - Decision making
Prosecution - Standards - United States Commercial crimes - Criminal provisions - Government policy - United States Corporations - Corrupt practices - United States |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Altri titoli varianti | Accountability, transparency, and uniformity in corporate deferred and non-prosecution agreements |
Record Nr. | UNINA-9910696945003321 |
Washington : , : U.S. G.P.O., , 2010 | ||
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Lo trovi qui: Univ. Federico II | ||
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Accounting/finance lessons of Enron [[electronic resource] ] : a case study / / Harold Bierman, Jr |
Autore | Bierman Harold |
Pubbl/distr/stampa | Hackensack, NJ, : World Scientific, c2008 |
Descrizione fisica | 1 online resource (215 p.) |
Disciplina | 364.1680973 |
Soggetto topico | Corporations - Corrupt practices - United States |
Soggetto genere / forma | Electronic books. |
ISBN |
1-281-93830-0
9786611938307 981-279-031-4 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Contents; Introduction; Acknowledgments; 1 The Enron Success and Failure; Rich Kinder; John Wing; The Year 2001; Five Business Segments; The Three Components; The Enron Hedge Fund; A Distraction; Rush to Judgment; The Activities of Kenneth L. Lay; The Path of the Enron Stock Price; The Indictment; Conclusions; Reference; 2 Enron as of 31 December 2000; Azurix; The Trial; Cash Flows; Operating Segments; Other Income; Lines of Credit; Return on Sales; Return on Equity; Capitalization; Financial Risk Management; The Audit; The Balance Sheet; Mark-to-Market; Securitizations; Guarantees
Merchant ActivitiesIncome Taxes; Unconsolidated Equity Af.liates; Azurix (p. 43); Derivatives (p. 44); Pension and Other Bene.ts (pp. 45-46); Related Party Transactions (pp. 48-49); Conclusions; References; Chapter 2 - Case Enron (2000) Annual Report; 3 First Six Months of 2001: Before the Storm; Dabhol Power Company; Business Segment Information; The Trial: Broadband; Derivatives; Related Party Transactions; Real Volumes; Financial Condition; Return on Revenue; Return on Equity; Conclusions; Chapter 3 - Case; 4 Sherron Watkins' Letter to Kenneth L. Lay; The Two Gains; Actions by Lay The TrialLay's e-Mail and Stock Transactions; The First Doubters; The Trial; Conclusions; Chapter 4 - Case; 5 The Clouds Burst; The 1.2 Billion Reduction to Stock Equity; The Relevance; Adjustments to Net Income; The Special Committee; Related Party Transactions; Further Adjustments; 14 November 2001; The Triggers; The Loyal Investors; The Trial; Conclusions; Chapter 5 - Case; 6 The 100-Year Flood; Liquidity Actions; The Dynergy Merger; The Restatement; The Triggers; Conclusions; Chapter 6 - Case; 7 JEDI and Chewco: Not the Movie; SPEs; Status; The Use of Special Purpose Entities (SPEs) The Equity of ChewcoJEDI; Gains and Losses from Stock Investment; JEDI's Management Fee; The Gains of Kopper; Accusations of Evil-Doing; The Importance of Chewco; Conclusions; 8 LJM1 and Rhythms; The Board Approval; Rhythms and Enron; A Valid Hypothetical Hedge; The Enron "Hedge"; A Price Decline; Forward Contacts; Buying of Forward Contracts; Consolidation; Unwinding: Rhythms; Con.icts with Banks; The Controls; An Illustrative Example; Conclusions; 9 LJM2 and Raptors I and III; The Raptors; Raptor I and Enron Puts; Raptor I and the Hedging of Merchant Investments; The AVICI Swap The New Power Company (TNPC)Raptor III; The IPO; The Adjusted Incomes; Accounting Implications; Raptor Restructuring; The "Costless Collar"; The End of the Raptors; The New Power Holdings; Conclusions; 10 LJM2 and Raptors II and IV; The Contingent Contracts; Asset Sales to LJM2; The Board and LJM1 and LJM2; Naming the SPE; Conclusions; 11 Other Transactions; Prepaid Swaps; Swaps of Capacity; Enron Energy Services; The Trial; The White Affair; The Southampton Place Partnership; The Bonuses; Other Transactions; Conclusions; 12 The Collapse; Factors That Did Not Cause the Collapse Factors Contributing Indirectly |
Record Nr. | UNINA-9910453569003321 |
Bierman Harold
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Hackensack, NJ, : World Scientific, c2008 | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
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Accounting/finance lessons of Enron [[electronic resource] ] : a case study / / Harold Bierman, Jr |
Autore | Bierman Harold |
Pubbl/distr/stampa | Hackensack, NJ, : World Scientific, c2008 |
Descrizione fisica | 1 online resource (215 p.) |
Disciplina | 364.1680973 |
Soggetto topico | Corporations - Corrupt practices - United States |
ISBN |
1-281-93830-0
9786611938307 981-279-031-4 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Contents; Introduction; Acknowledgments; 1 The Enron Success and Failure; Rich Kinder; John Wing; The Year 2001; Five Business Segments; The Three Components; The Enron Hedge Fund; A Distraction; Rush to Judgment; The Activities of Kenneth L. Lay; The Path of the Enron Stock Price; The Indictment; Conclusions; Reference; 2 Enron as of 31 December 2000; Azurix; The Trial; Cash Flows; Operating Segments; Other Income; Lines of Credit; Return on Sales; Return on Equity; Capitalization; Financial Risk Management; The Audit; The Balance Sheet; Mark-to-Market; Securitizations; Guarantees
Merchant ActivitiesIncome Taxes; Unconsolidated Equity Af.liates; Azurix (p. 43); Derivatives (p. 44); Pension and Other Bene.ts (pp. 45-46); Related Party Transactions (pp. 48-49); Conclusions; References; Chapter 2 - Case Enron (2000) Annual Report; 3 First Six Months of 2001: Before the Storm; Dabhol Power Company; Business Segment Information; The Trial: Broadband; Derivatives; Related Party Transactions; Real Volumes; Financial Condition; Return on Revenue; Return on Equity; Conclusions; Chapter 3 - Case; 4 Sherron Watkins' Letter to Kenneth L. Lay; The Two Gains; Actions by Lay The TrialLay's e-Mail and Stock Transactions; The First Doubters; The Trial; Conclusions; Chapter 4 - Case; 5 The Clouds Burst; The 1.2 Billion Reduction to Stock Equity; The Relevance; Adjustments to Net Income; The Special Committee; Related Party Transactions; Further Adjustments; 14 November 2001; The Triggers; The Loyal Investors; The Trial; Conclusions; Chapter 5 - Case; 6 The 100-Year Flood; Liquidity Actions; The Dynergy Merger; The Restatement; The Triggers; Conclusions; Chapter 6 - Case; 7 JEDI and Chewco: Not the Movie; SPEs; Status; The Use of Special Purpose Entities (SPEs) The Equity of ChewcoJEDI; Gains and Losses from Stock Investment; JEDI's Management Fee; The Gains of Kopper; Accusations of Evil-Doing; The Importance of Chewco; Conclusions; 8 LJM1 and Rhythms; The Board Approval; Rhythms and Enron; A Valid Hypothetical Hedge; The Enron "Hedge"; A Price Decline; Forward Contacts; Buying of Forward Contracts; Consolidation; Unwinding: Rhythms; Con.icts with Banks; The Controls; An Illustrative Example; Conclusions; 9 LJM2 and Raptors I and III; The Raptors; Raptor I and Enron Puts; Raptor I and the Hedging of Merchant Investments; The AVICI Swap The New Power Company (TNPC)Raptor III; The IPO; The Adjusted Incomes; Accounting Implications; Raptor Restructuring; The "Costless Collar"; The End of the Raptors; The New Power Holdings; Conclusions; 10 LJM2 and Raptors II and IV; The Contingent Contracts; Asset Sales to LJM2; The Board and LJM1 and LJM2; Naming the SPE; Conclusions; 11 Other Transactions; Prepaid Swaps; Swaps of Capacity; Enron Energy Services; The Trial; The White Affair; The Southampton Place Partnership; The Bonuses; Other Transactions; Conclusions; 12 The Collapse; Factors That Did Not Cause the Collapse Factors Contributing Indirectly |
Record Nr. | UNINA-9910782315503321 |
Bierman Harold
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||
Hackensack, NJ, : World Scientific, c2008 | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
|
Accounting/finance lessons of Enron [[electronic resource] ] : a case study / / Harold Bierman, Jr |
Autore | Bierman Harold |
Pubbl/distr/stampa | Hackensack, NJ, : World Scientific, c2008 |
Descrizione fisica | 1 online resource (215 p.) |
Disciplina | 364.1680973 |
Soggetto topico | Corporations - Corrupt practices - United States |
ISBN |
1-281-93830-0
9786611938307 981-279-031-4 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Contents; Introduction; Acknowledgments; 1 The Enron Success and Failure; Rich Kinder; John Wing; The Year 2001; Five Business Segments; The Three Components; The Enron Hedge Fund; A Distraction; Rush to Judgment; The Activities of Kenneth L. Lay; The Path of the Enron Stock Price; The Indictment; Conclusions; Reference; 2 Enron as of 31 December 2000; Azurix; The Trial; Cash Flows; Operating Segments; Other Income; Lines of Credit; Return on Sales; Return on Equity; Capitalization; Financial Risk Management; The Audit; The Balance Sheet; Mark-to-Market; Securitizations; Guarantees
Merchant ActivitiesIncome Taxes; Unconsolidated Equity Af.liates; Azurix (p. 43); Derivatives (p. 44); Pension and Other Bene.ts (pp. 45-46); Related Party Transactions (pp. 48-49); Conclusions; References; Chapter 2 - Case Enron (2000) Annual Report; 3 First Six Months of 2001: Before the Storm; Dabhol Power Company; Business Segment Information; The Trial: Broadband; Derivatives; Related Party Transactions; Real Volumes; Financial Condition; Return on Revenue; Return on Equity; Conclusions; Chapter 3 - Case; 4 Sherron Watkins' Letter to Kenneth L. Lay; The Two Gains; Actions by Lay The TrialLay's e-Mail and Stock Transactions; The First Doubters; The Trial; Conclusions; Chapter 4 - Case; 5 The Clouds Burst; The 1.2 Billion Reduction to Stock Equity; The Relevance; Adjustments to Net Income; The Special Committee; Related Party Transactions; Further Adjustments; 14 November 2001; The Triggers; The Loyal Investors; The Trial; Conclusions; Chapter 5 - Case; 6 The 100-Year Flood; Liquidity Actions; The Dynergy Merger; The Restatement; The Triggers; Conclusions; Chapter 6 - Case; 7 JEDI and Chewco: Not the Movie; SPEs; Status; The Use of Special Purpose Entities (SPEs) The Equity of ChewcoJEDI; Gains and Losses from Stock Investment; JEDI's Management Fee; The Gains of Kopper; Accusations of Evil-Doing; The Importance of Chewco; Conclusions; 8 LJM1 and Rhythms; The Board Approval; Rhythms and Enron; A Valid Hypothetical Hedge; The Enron "Hedge"; A Price Decline; Forward Contacts; Buying of Forward Contracts; Consolidation; Unwinding: Rhythms; Con.icts with Banks; The Controls; An Illustrative Example; Conclusions; 9 LJM2 and Raptors I and III; The Raptors; Raptor I and Enron Puts; Raptor I and the Hedging of Merchant Investments; The AVICI Swap The New Power Company (TNPC)Raptor III; The IPO; The Adjusted Incomes; Accounting Implications; Raptor Restructuring; The "Costless Collar"; The End of the Raptors; The New Power Holdings; Conclusions; 10 LJM2 and Raptors II and IV; The Contingent Contracts; Asset Sales to LJM2; The Board and LJM1 and LJM2; Naming the SPE; Conclusions; 11 Other Transactions; Prepaid Swaps; Swaps of Capacity; Enron Energy Services; The Trial; The White Affair; The Southampton Place Partnership; The Bonuses; Other Transactions; Conclusions; 12 The Collapse; Factors That Did Not Cause the Collapse Factors Contributing Indirectly |
Record Nr. | UNINA-9910810066203321 |
Bierman Harold
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Hackensack, NJ, : World Scientific, c2008 | ||
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Lo trovi qui: Univ. Federico II | ||
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Barriers to justice and accountability [[electronic resource] ] : how the Supreme Court's recent rulings will affect corporate behavior : hearing before the Committee on the Judiciary, United States Senate, One Hundred Twelfth Congress, first session, June 29, 2011 |
Pubbl/distr/stampa | Washington : , : U.S. G.P.O., , 2012 |
Descrizione fisica | 1 online resource (iv, 168 pages) |
Collana | S. hrg. |
Soggetto topico |
Corporations - Corrupt practices - United States
Corporate governance - Law and legislation - United States Corporation law - United States Social responsibility of business - United States Criminal liability of juristic persons - United States Prosecution - Standards - United States |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Altri titoli varianti | Barriers to justice and accountability |
Record Nr. | UNINA-9910701508603321 |
Washington : , : U.S. G.P.O., , 2012 | ||
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Lo trovi qui: Univ. Federico II | ||
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The best democracy money can buy [[electronic resource] ] : an investigative reporter exposes the truth about globalization, corporate cons and high finance fraudsters / / Greg Palast |
Autore | Palast Greg |
Pubbl/distr/stampa | London ; ; Sterling, Va., : Pluto Press, 2002 |
Descrizione fisica | 1 online resource (224 p.) |
Disciplina | 364.1/323 |
Soggetto topico |
Political corruption - United States
Corporations - Corrupt practices - United States |
Soggetto genere / forma | Electronic books. |
ISBN | 1-84964-139-0 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910456736503321 |
Palast Greg
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London ; ; Sterling, Va., : Pluto Press, 2002 | ||
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Lo trovi qui: Univ. Federico II | ||
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Business bribes : corporate corruption and the courts / / Cecil C. Kuhne III |
Autore | Kuhne Cecil C., III, <1952-> |
Pubbl/distr/stampa | American Bar Association |
Soggetto topico |
Corporations - Corrupt practices - United States
Bribery - United States Corporations - Corrupt practices Bribery |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Part 1. Domestic bribes -- Winter Olympic games : violating state bribery laws -- Hotel management : a question of kickbacks -- Housing repair contractor : bribe or gratuity? -- Handbag manufacturer : an evidentiary question -- Telephone utility : a case of price rigging -- Seismic information : selling surreptitiously -- Personal injury referrals : a labor union investigation -- Real estate development : contributions to a mayoral candidate -- Hospital contracts : the limitations issue -- Oil field supply : coercing contracts -- Printing services : commercial bribery and treble damages -- Indian casinos : neither public nor private -- Part 2. Foreign bribes -- Oil from Azerbaijan : a case of investor liability -- More oil from Azerbaijan : jurisdiction over foreign nationals -- Rice to Haiti : business as usual -- Nigerian offshore rigs : identifying the bribe taker -- Construction in India : the retaliatory discharge -- Mexican electricity : pursuing state-owned corporations -- Panamanian petrochemicals : the legal malpractice angle -- Tobacco to Venezuela : excluding the private right of action -- Hungarian telecommunications : assertion of judicial jurisdiction -- Kazakhstan oil fields : the act of state doctrine -- Joint ventures in Nigeria : a request for depositions -- Peruvian payments : the story of a tangled web. |
Record Nr. | UNINA-9910671103203321 |
Kuhne Cecil C., III, <1952->
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American Bar Association | ||
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Lo trovi qui: Univ. Federico II | ||
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The business of America : how consumers have replaced citizens and how we can reverse the trend / / Saul Landau |
Autore | Landau Saul |
Pubbl/distr/stampa | New York : , : Routledge, , 2004 |
Descrizione fisica | 1 online resource (214 p.) |
Disciplina | 306/.0973 |
Collana | Paths for the twenty-first century |
Soggetto topico |
Consumption (Economics) - United States
Mass media - United States Air - Pollution - United States Corporations - Corrupt practices - United States Fraud - United States |
Soggetto genere / forma | Electronic books. |
ISBN |
1-134-00108-8
1-134-00109-6 1-280-16073-X 0-203-49475-X |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | The Bush vision: a bipolar political disorder -- Classify this! National security culture sets the norm -- Sheep don't need whipping: media in the 21st century -- Ahab can beat the whale -- The Iraq connundrum -- Closing remarks. |
Record Nr. | UNINA-9910450951703321 |
Landau Saul
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New York : , : Routledge, , 2004 | ||
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Lo trovi qui: Univ. Federico II | ||
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The business of America : how consumers have replaced citizens and how we can reverse the trend / / Saul Landau |
Autore | Landau Saul |
Pubbl/distr/stampa | New York : , : Routledge, , 2004 |
Descrizione fisica | 1 online resource (214 p.) |
Disciplina | 306/.0973 |
Collana | Paths for the twenty-first century |
Soggetto topico |
Consumption (Economics) - United States
Mass media - United States Air - Pollution - United States Corporations - Corrupt practices - United States Fraud - United States |
ISBN |
1-134-00108-8
1-134-00109-6 1-280-16073-X 0-203-49475-X |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | The Bush vision: a bipolar political disorder -- Classify this! National security culture sets the norm -- Sheep don't need whipping: media in the 21st century -- Ahab can beat the whale -- The Iraq connundrum -- Closing remarks. |
Record Nr. | UNINA-9910783975203321 |
Landau Saul
![]() |
||
New York : , : Routledge, , 2004 | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
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The business of America : how consumers have replaced citizens and how we can reverse the trend / / Saul Landau |
Autore | Landau Saul |
Edizione | [1st ed.] |
Pubbl/distr/stampa | New York : , : Routledge, , 2004 |
Descrizione fisica | 1 online resource (214 p.) |
Disciplina | 306/.0973 |
Collana | Paths for the twenty-first century |
Soggetto topico |
Consumption (Economics) - United States
Mass media - United States Air - Pollution - United States Corporations - Corrupt practices - United States Fraud - United States |
ISBN |
1-134-00108-8
1-134-00109-6 1-280-16073-X 0-203-49475-X |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | The Bush vision: a bipolar political disorder -- Classify this! National security culture sets the norm -- Sheep don't need whipping: media in the 21st century -- Ahab can beat the whale -- The Iraq connundrum -- Closing remarks. |
Record Nr. | UNINA-9910823704603321 |
Landau Saul
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New York : , : Routledge, , 2004 | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
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