CEAS affiliate and Stanford Walter H. Shorenstein Asia-Pacific Research Center Deputy Director and the Asia Health Policy Program Director at APARC Karen Eggleston discussed the coronavirus outbreak and its implications:
"The potential for a contagious disease to spread easily through crowds and across borders in circumstances like this is very high, and highlights the need for the international communities to share information, scientific expertise, and understanding."
"The potential for a contagious disease to spread easily through crowds and across borders in circumstances like this is very high, and highlights the need for the international communities to share information, scientific expertise, and understanding."
The preferred euphemism for the manipulation of financial statements came to be 'creative accounting'.In recent weeks, local governments have set up special loans for ailing companies and initiated severance payments for workers who have already lost their jobs. Officials are candid in acknowledging the efforts are needed to head off what they call "mass incidents" -- the Communist Party euphemism for protests.
In 2012 police broke up an operation near Madrid that claimed to have laundered profits of €200m-300m a year
Prosecutors accused the broker, Matthew C. Devlin of Lehman Brothers, of illegally passing on inside information about at least 12 coming mergers -- including InBev's takeover of Anheuser-Busch and Dow Chemical's acquisition of Rohm & Haas -- that he surreptitiously obtained from his wife, a public relations executive at the Brunswick Group whom he repeatedly referred to as his "golden goose."
Mr. Devlin has pleaded guilty, while prosecutors said his wife was not implicated in the scheme. Others charged, including a pair of day traders, plan to fight the charges.
CA's Ex-CEO Implicates Others
The former CEO of Computer Associates, Sanjay Kumar, claims that several current and former directors helped hide fraudulent accounting practices.
implicate
verb [T]
to show that someone is involved in a crime or partly responsible for something bad that has happened:
Have they any evidence to implicate him in the robbery?
implication
noun [U]
The case depended upon his implication of his co-workers in the fraud.
See also implication at imply.
im・pli・cate
━━ vt. もつれさせる, 巻込む ((in)); 含蓄する.
im・pli・cat・ed ━━ a. 巻き込まれた, かかわり合った.
im・pli・ca・tion
━━ n. からみ合い, 連累; かかわり合い; 含蓄, 言外の意味, 暗示; （普通pl.） （将来への）含み ((for)).
im・pli・cat・ed ━━ a. 巻き込まれた, かかわり合った. im・pli・ca・tion ━━ n. からみ合い, 連累; かかわり合い; 含蓄, 言外の意味, 暗示; （普通pl.） （将来への）含み ((for)).cook the books INFORMAL
to change numbers dishonestly in the accounts of an organization, especially in order to steal money from it
eu・phe・mism
━━ n. 【修辞】婉(えん)曲語法; 婉曲な言い回し ((for)).
eu・phe・mis・tic
━━ a.
eu・phe・mis・ti・cal・ly ad.
eu・phe・mis・tic ━━ a.eu・phe・mis・ti・cal・ly ad.
轉載
Cooking the books
Meaning
The deliberate distorting of a firm's financial accounts, often with the aim of avoiding the payment of tax.
Origin
Cooking seems a rather odd choice of word to convey fraud. The Oxford English Dictionary lists a dozen or so meanings of the verb cook, ranging from 'prepare opium for use' to 'make the call of a cuckoo' and, of course, 'prepare food by the action of heat'. Tucked away at the bottom there is also the meaning - 'present in a surreptitiously altered form' and it is that use of cook that was used in the coinage of the phrase. The allusion appears to be the changing of one thing into another, as in the conversion of food ingredients into meals.
This usage dates back to Tudor England and it was used by the Earl of Strafford in his Letters and dispatches, 1636:
"The Proof was once clear, however they have cook'd it since."The verb was in common use by the 18th century and its meaning was used explicitly with regard to finance in Tobias Smollett's The adventures of Peregrine Pickle, 1751:
"Some falsified printed accounts, artfully cooked up, on purpose to mislead and deceive."Apart from in the expression 'cooking the books' this use of 'cook' has disappeared from the language and the expression, while still being used occasionally, had itself became increasingly uncommon throughout the 19th and 20th centuries. The preferred euphemism for the manipulation of financial statements came to be 'creative accounting'. This is first recorded in the 1960s and is attributed to the US comedian Irwin Corey, as in this example from the Middlesboro Daily News, May 1968:
'Professor' Irwin Corey claims his CPA [Certified Public Accounts] isn't exactly crooked - but the government's questioning him about his "creative accounting".
The numerous corporate fraud cases of the 1990s turned public opinion against the semi-admiring tone of 'creative accounting' and journalists stopped using it. That, and the transformation of bookshops, which now seem to sell more coffee and cakes than they do books, has brought about a revival of the term 'cooking the books', which looks like staying with us for some years to come.The Phrase A Week newsletter goes out to 62,500 subscribers (46,500 by e-mail, 16,000 by RSS feed).
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