The Dingell hearings: accounting on trial

Article Abstract:

In February 1985, the Energy and Commerce Subcommittee of the House of Representatives began hearings on independent public accounting firms' self-regulation, because of the increasing incidence of unqualified opinions on annual audits provided by public accountants to companies that proceed to go out of business. While public accountants maintain that an unqualified audit opinion represents only that the company's accounts are presented 'fairly' in compliance with generally accepted accounting principles, the representative who chairs the

United States, Investigations, Accounting, Auditing, Governmental investigations, Government investigations

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Facing reality in the virtual factory

Article Abstract:

Simulation is a tool that can help manufacturers remain competitive. Using simulation software, manufacturers can create computer models of the actual elements of their manufacturing operations such as layout, equipment rates and process. These models can then be used to test the effectiveness of various facility and operations concepts. Applications of simulation include facility sizing, labor requirements and scheduling and production scheduling.

All Other Miscellaneous Manufacturing, Manufacturing industries, not elsewhere classified, Manufacturing Industries NEC, Manufacturing industry, Manufacturing industries, Usage, Technology application, Computer simulation

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