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The Enron scandal was an accounting scandal involving Enron Corporation , an American energy company based in Houston , Texas. Upon being publicized in October , the company declared bankruptcy and its accounting firm, Arthur Andersen — then one of the five largest audit and accountancy partnerships in the world — was effectively dissolved. In addition to being the largest bankruptcy reorganization in U. Several years later, when Jeffrey Skilling was hired, Lay developed a staff of executives that — by the use of accounting loopholes, special purpose entities , and poor financial reporting — were able to hide billions of dollars in debt from failed deals and projects. Chief Financial Officer Andrew Fastow and other executives misled Enron's board of directors and audit committee on high-risk accounting practices and pressured Arthur Andersen to ignore the issues. Securities and Exchange Commission SEC began an investigation, and rival Houston competitor Dynegy offered to purchase the company at a very low price. Many executives at Enron were indicted for a variety of charges and some were later sentenced to prison. 2 3 Conclusion The Aim Of Criminal

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Ending Explained! Criminal UK Season 2 Episode 4 - Review - Netflix

SMART is a mnemonic acronymgiving criteria to guide in the setting of objectives, for example in project managementemployee- performance management and personal development. The letters S and M generally mean specific and measurable.

https://amazonia.fiocruz.br/scdp/essay/calculus-on-manifolds-amazon/addiction-decision-or-disease.php Possibly the most common version has the remaining letters referring to achievable or attainablerelevantand time-bound.

However, the term's inventor had a slightly different version and the letters have meant different things to different authors, as described below. Additional letters have been added by some authors. Often the term S. Goals and S. Objectives will surface.

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Goals are the distinct purpose that is to be anticipated from the assignment or project. Doran called There's a S. Notice that these criteria don't say that all objectives must be quantified on all levels of management. In certain situations, it is not realistic to attempt quantification, particularly in staff middle-management Conclusoon. Practicing managers and corporations can lose the benefit of a more abstract objective to gain quantification. It is the combination of the objective and its action plan that is really important.

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Therefore serious management should focus on these twins and not just the objective. There is some variation in usage, but typically accepted criteria are as follows:. Cri,inal certain combinations of these labels can cause duplication, such as selecting 'attainable' and 'realistic'. They can also cause significant overlapping as in combining 'appropriate' and 'relevant'. The term 'agreed' is often used in management situations where buy-in from stakeholders is desirable e. Some authors have added additional letters giving additional criteria.

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Examples are given below. From Wikipedia, the free encyclopedia.

Mnemonic, giving criteria to guide in the setting of objectives. This article is about setting objectives.]