François Pérès, Farid Taha, Marie‐Antoinette de Lumley and Emmanuel Cabanis
The National Museum of Natural History has been carrying out, over the last several years, a study of hominid fossil skulls, which have been discovered in different regions of the…
Abstract
The National Museum of Natural History has been carrying out, over the last several years, a study of hominid fossil skulls, which have been discovered in different regions of the world. The aim of the palaeo‐anthropological study of these skulls is to reconstruct the genealogic tree of the evolution of man and to understand better, the diversity of the homo Erectus species on the different continents. Currently, digital techniques and those of rapid prototyping offer a solution to these problems by allowing the virtual or physical reconstitution of the skulls for scientific study. This paper presents this new perspective for the world of palaeontology.
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Benedicte Millet-Reyes and Nancy Uddin
The impact of corporate governance on internal controls and quality of financial disclosures.
Abstract
Theoretical basis
The impact of corporate governance on internal controls and quality of financial disclosures.
Research methodology
Analysis of a real financial fraud event for a non-US multinational corporation. The case relies on accessing and analyzing annual reports for the firm, both before and after the fraud. Additional information on industry governance characteristics are provided in the case itself so that students can compare the firm to the industry.
Case overview/synopsis
This business case is centered on the analysis of Schneider Electric, a French multinational corporation, which had to restate their financial statements in 2011 because of accounting fraud. Following this event, Schneider undertook major changes in their board structure to improve internal control mechanisms. This pedagogical business case familiarizes students with international differences in ownership and board structure and emphasizes potential corporate governance changes after financial statement fraud.
Complexity academic level
Managerial finance, corporate finance, international finance, auditing. This case is more appropriate for upper-level undergraduate and graduate courses.