อ่อ ฉัน้ข้าใจแล้ว สวัดดีเช่นกันนะ

อ่อ ฉัน้ข้าใจแล้ว สวัดดีเช่นกันนะ

ผลลัพธ์ (อังกฤษ) 1:

Oh, I got it. hello too

ผลลัพธ์ (อังกฤษ) 2:

Oh, I see. Hello.

ผลลัพธ์ (อังกฤษ) 3:

It may seem an exaggeration to describe the scandal overwhelming Royal Ahold as "Europe'sEnron" - but in many ways it is true enough.Certainly, the world's third-biggest food retailer,after Wal-Mart and Carrefour, presents none of the financial risks of Enron, which was bothdeeply in debt and the world's largest electricity giant. That apart, the similarities between the former Texan powerhouse and the Dutch retailer are striking, from the very bad corporate governance, aggressive earnings management and accounting "irregularities" to auditors whose role must be called into question. Now, at least, Europeans should stop believing that corporate wrong-doing is a US problem that cannot occur in the old continent. Instead, they should fix their own corporate governance and accounting problems.On 24 February 2003 Ahold announced the resignation of its chief executive and financedirector after finding that it had overstated its profits by more than 463m ($500m). Itsmarket value plunged by 63 per cent that day, to 33bn. In late 2001, it exceeded 30bn.Ahold is now under investigation by various authorities, including the Securities andExchange Commission (SEe) in the USA.Rather like Kenneth Lay at Enron, and Dennis Kozlowski at Tyco, another scandal-hit USfirm, Ahold's now-departing boss, Cees van der Hoeven, won a huge reputation fromturning a dull company into a growth machine. Investors applauded long after they shouldhave started asking hard questions. When eventually they did ask them, his anger and pridebecame quickly apparent and he refused to answer.The 463m overstatement is due primarily to Ahold's US Foodservice unit, which suppliesfood to schools, hospitals and restaurants, although there are also issues over its Discosubsidiary in Argentina and several other units. This has led some observers to say that thisis less a European problem than yet another US accounting failure. Such a claim absolvesAhold's bosses of responsibility for their acquisitions and dishonesty and ignores thepersistent, firm-wide tendency to test the limits of acceptable accounting.Most firms that buy in bulk - including such admired retailers as Wal-Mart and Tesco - getdiscounts from suppliers if they meet sales targets. The issue is how those rebates areaccounted for. The accepted practice is to wait until the targets are met. Failing firms, suchas now bankrupt Kmart, food distributor Fleming, and now Ahold appear to have bookedthese rebate payments before they were earned.What of Ahold's auditor? Although the problems were uncovered, it should