Tuesday, January 28, 2020
Diversified in industries and electronics
Diversified in industries and electronics Introduction Initially, Samsung started out as a small export business in Korea. It then diversified in industries and electronics. The company has been responsive to change and opportunity in global business brought by the digital era with its constant innovation and attractive, marketable products.1 As a result, Samsung is now positioned as one of the world recognized leaders in the digital technology industry. The Samsung World Headquarters is located in Seoul, Korean. 1 History In 1938, founding chairman Byung-Chull Lee started a small trade export business in Taegu, Korea. In the 1970s, Samsung invested in the heavy, chemical and petrochemical industries as a foundation for future growth. Samsung also incorporated its manufacturing processes from raw materials to end products which further enhance its position in the worlds textile industry. Samsungs core technology businesses diversified and expanded globally during the late 1970s and early 1980s. Soon after, two research and development (RD) institutes were created. This boost its reach even further into electronics, semiconductors, high polymer chemicals, genetic engineering, optical telecommunications, aerospace and new fields of technology innovation from nanotechnology to advanced network architectures. In the mid-1990s, Samsung revolutionised its business aiming to make world-class products, provide total customer satisfaction and be a good corporate citizen. Samsung has constantly developed advance d technologies, competitive products and constant innovation 1. Main Technologies and Capabilities Main Capabilities Research and Development Innovation is at the heart Samsungs business success. To be competitive in the new digital age, Samsung maintains and strengthens its market dominance through the speedy introduction of new technology. The company has placed high importance to the interplay of creative, imaginative human resources, a global RD network, a strong collaboration among business partners all along the supply chain, and the commitment to ongoing investment. Currently, Samsung is making historic advances in RD of semiconductor products, especially flash memory and non-memory, custom semiconductors, DRAM and SRAM, LCDs, mobile phones, and digital appliances1 Eco Samsung Samsung has displayed its strong commitment and responsibility for the world environment. It has made efforts to develop environmentally-friendly products which consume low levels of energy and which contain no hazardous materials. The company has also modified its assembly processes to cut down carbon emissions substantially.2 Main Technologies Samsung comprises of companies that have become market leaders in a wide range of business, from electronics to financial services, from chemicals and heavy industries to trade and services. All the businesses are setting new standards in innovation, constantly generating high quality products and services.3 Owing to Samsungs large RD sector, many new technologies and innovative designs emerge. Below are a few of the newest technologies developed by Samsung. Main Markets, Products and Competitors Markets Samsung Group consists of numerous international affiliated businesses such as Samsung Electronics, Samsung Heavy Industries, and Samsung CT. These three multinational core businesses of Samsung Group signify their strong foothold in the electronics, shipbuilding and construction markets. Besides that, Samsung also plays a part in the financial, chemical, retail and entertainment markets. 1 Samsung reports a strong presence in its home country of South Korea as its market share in telecommunications is 18.87%. 1 Samsung appeals to the global market as it is the most popular consumer electronics brand since 2005 with 7.55% of global market share in telecommunications1. Products Samsung first started moving into businesses such as insurance, securities and retail. Later, upon borrowed foreign investments, Samsung ventured into the telecommunications industry with Samsung Electronics. With the support of South Korean President; Samsung developed the first dynamic random access memory chip. 1Most importantly Samsung are leading in the production of memory chips, chipmakers and liquid-crystal display panels. 1 Considered as a strong competitor in the world of electronics, Samsung highlighted innovative strategy and expanded production rapidly to become the worlds largest producers of DRAM chips, flash memory, optical storage and recently liquid crystal displays. In addition Samsung strives to improve by delivering innovative products such as the TV and monitor industrys thinnest LED TVs and most compact colour laser printers and multifunctional devices. Being a global leader in telecommunications equipment; Samsung plays the role in development of the next gene ration of 4G-network. 1 Competitors According to the Figure 1 below; Nokia is clearly the main competitor as it holds 37% of the mobile phones sales global market share. In 2009, Samsungs touch screen devices, QWERTY phones and smart phones drove sales in mature markets with 19% of the global market share7. LG poses 11% as a competitor as it moves into lower-tier devices which drive growth in emerging markets. It is also well positioned to take advantage of Chinas 3G Rollout as it can deliver good-value-for-money devices. Motorola has 11% market share which is reasonably smaller, however with its presence rapidly concentrated on the American it serves as a competition in the American market. Being in a competitive market, Sony Ericsson at 5% of the global market share attributes its poor performance to its uncompetitive range of handsets such as exploiting trends like QWERTY products. Therefore Sony Ericsson is a smaller competitor compare to Nokia and other phones such as Apple, HTC, and Blackberry. Nokia is Samsungs biggest competitor due to its early investments in GSM technologies therefore making the company into the worlds largest mobile producer manufacture. Up to date Nokia produced various innovative products such as the first 3G phones, Ovi internet services and N-series multimedia phone. Nokias revenue is reported to be 9.3 million Euros. 9 Its success is due to its high investment in the RD which is present in 16 countries, representing 31% of their total workforce. 8 Nokia phones are also seen as being highest quality as they have a highly recognizable packaging style which operates with an aggressive marketing strategy hence elevating them above their competitors. Samsungs Innovative Activities Samsungs ambition to become one of the worlds top companies is supported by continuous pursuit in innovative RD and building a distinctive brand. As stated in the Annual Report 2008, approximately 40 %( 42,100 researchers) of Samsungs global employees are involved in RD to develop cutting edge technologies1. Samsung Advanced Institute in Technology is the global hub of Samsungs RD organization which includes Mechatronics and Manufacturing Technology Centre and 14 overseas centres7. In 2008, Samsung obtained 3,515 patents in the US with an increase from 2007 placing them in second place in the annual patent ranking. To further push forward in a variety of market and customer focused brand marketing programs, Samsung successfully completed their role as the official wireless equipment partner of the 2008 Beijing Olympics and Paralympics Games. 7 In 2008, Samsungs investment of 6.9 trillion KRW which represented 9.5% of parent company sales brings in technological breakthrough such as 256GB solid-state drive, 90nm high-performance smart card chip, 82-inch 120Hz quad-HD-resolution TV panel, and a Mobile WiMax II (802.61m) solution.1 This also enables innovations like front-load washers with time, energy and wear-saving ââ¬Å"bubble washâ⬠technology and the industrys most compact colour laser printers. Following these success, Samsung plans to invest 7.9 trillion KRW in RD to support future development of tomorrows technology. 7 RD Structure and Priorities Table 2: Core business research areas at SAIT10 Research in Product Areas Descriptions Computer Science Drives long term differentiation of Samsung platforms(phones, TV) by combining Computer Science with Consumer Electronics Research involves building tangible artifacts like prototypes so that we can learn from the process of building them Current research: situation awareness, Intelligent Web Media and trusted platforms Situation awareness develops novel, optimal personalized services leading the next generation of personalized mobile technology Intelligent Web Media pioneers technologies such as new phenomenon in which all TV content is available on the Internet can be streamed or dowloaded directly to the TV Trusted platforms researches on strong protection of device firmware for network providers and users Wireless Connectivity Research in developing a wide range of cutting edge wireless techniques such as beam forming to initiate ubiqitous wireless connectivity with various data requirements up to multi-giga bits per second Digital Media Solution(DMS) Advanced Algorithm: engaged in research and development related to theories, algorithm, and application of image and video processing for Samsung Digital TVs Core Platform: Actively researching to provide Internet Protocol Television to provide internet and cable connectivity Future User Experience: develop user interface designs from conceptualization through prototyping to implementation Advanced Printing Solution Research in Software Architecture Technology enabling the efficient development of increasingly complex software Research areas in System Technology involves new features protoypes and etc Current and future research areas in Solution Software Technology are core research related to Web technologies and application of Web Services to printers Storage To develop quiet hard drives with highest storage capacity and lowest power consumption Organisation of RD Samsungs RD organisation run in SAIT consists of three layers: Samsungs technology competitiveness in core business areas identifies growth engines for the future and securing, and management of technology. The RD centres of each business focus on technology that is expected to deliver the long-term results. Division product development teams are responsible for marketing products due to hit markets in a short period of time. From the Figure 2, the organisation is shown to be a hybrid between centralised and decentralised RD. It is a simplified diagram of the organisation of Samsung RD involving SAIT and two of their centres in their global network of RD. Samsungs RD network consist of six centres in Korea and 18 centres in 9 different countries such as United States, United Kingdom, Russia, Israel, India, Japan and China. 11 These various RD centres and their distribution into research areas such as Dallas Telecom Laboratory that research on technologies and products for next-generation telecommunications systems. Innovation Strategy Firms Innovation Strategy Background and Strategy ââ¬Å"By implementing this newly established RD plan, we can develop the technology that will drive Samsungs future.â⬠-Hak-Soo Lee, vice-chairman of Samsung Electronics said.14 Samsung Electronics instituted many RD centres globally to enhance in-house product design. The first centre was established in Osaka, Japan, followed by another in Frankfurt, Germany to focus on products for the European markets.15 In the same year, Samsung Electronics established a research centre to address product planning needs in South-East Asian markets. In November 2000, Samsung Electronics targeted to transform itself into a ââ¬Å"Digital -eCompanyâ⬠, capable of leading in digital convergence. The company upgraded the development model from division-centric into portfolio-centri16. This aimed to multiple divisions and units to create integrated solutions for home networks, mobile networks, office networks and core-component business portfolios. With these initiatives, Samsung Electronics pursued four key areas: RD, design, brand marketing and corporate citizenship. Investment in Design and RD RD is an important innovation strategy at Samsung. RD and design centres developed technologies which is being used to produce products. Samsung Electronics employed more than 40000 engineers17 in its RD department, and 3,200 held PhDs. Samsung Electronics attributed its leading position in the industry to four main factors: creative people in the organization who could develop technologies; co-operation among business partners throughout the supply chain; the firms ability to explore and penetrate new markets; and the speed of innovation and product development18. Users-Centric Design Philosophy Samsung Electronics applied the design philosophy into its products and stressed that ââ¬Å"design and creative strengths were at the heart of corporate competitiveness.â⬠19 This reflected a concept of a balance between reason and feelings, from which Samsung Electronics developed a scale with ââ¬Å"reasonâ⬠on one end and ââ¬Å"feelingâ⬠on the other to measure perfection of design. The products manufactured by Apple Computer Inc (ââ¬Å"Appleâ⬠) occupied the ââ¬Å"feelingâ⬠zone with an emphasis on simplicity of products, whereas Sony products tended toward the ââ¬Å"reasonâ⬠zone with lots of complex features.20 However, Samsung Electronics designers balanced ââ¬Å"reasonâ⬠and ââ¬Å"feelingâ⬠by rationalizing the design of products using geometric and technological parameters and then enhancing the design such that products made an emotional connection with the user. Over 700 highly skilled designers in different design centres conducted various research projects in the fields of industrial design, graphic design, interaction design, human factors, lifestyle research; creative business-planning, visual brand strategy, materials exploration, colour theory and computer-aided design. Global Localization strategy Global Localization strategy is adopted, through which designers developed product design blueprints according to global design standards and themes, while remaining flexible enough to allow local design centres to accommodate specific market needs and cultural contexts.22 A simple example is explained by, Younghee Lee, vice-president of marketing, that beautiful design of mobile phones could be appreciated by a Parisian or Indian, but noted that the Indian user, who often lacked a reliable electricity supply, needed a longer-lasting battery than a Parisian.23 The Global Localization strategy helped Samsung Electronics establish itself as an innovative and first-class consumer electronics company. EXHIBIT 1: SAMSUNGS DESIGN PHILOSOPHY: BALANCE OF REASON AND FEELING Fast Follower To overcome the companys image as a producer of cheap products, Samsung Electronss product diversification differentiated the company from its key competitors, many of which were focused on single or smaller numbers of products. Apple, for example, specialised in portable music players and held a major share in the global market for these devices. Nokia and Motorola were best known for mobile phones, and Sony focused on consumer electronics. The market trends and technological, also the competitive circumstances impacts on its innovation strategy, which has a lots of reason to reveal that Samsung Electron is fast follower, although some brand-new design of products were launched. Protect its innovations Samsung Electronics strategy of combining product design, RD and brand management turned the firm into a leader in the consumer electronics market. Samsung Electronics operated six RD centres in South Korea and a total of 16 centres in eight different countries. These RD centres developed technologies that could be commercialised in the near future. The CTO developed proprietary technologies, managed the deployment of key technologies and guided the overall RD process within the organisation. This highly efficiency of organization system is not easily imitated by the rivals in a short period of time. Thus, it has enough evidence to believe that a large amount of RD spending combined with brand management as well as the effective organization system is able to protect its innovations. Patents and Achievement During seven years from 2001, Samsung Electronics received 19 awards at the International Design Excellence Awards (ââ¬Å"IDEAâ⬠). In 2006, the company registered 17,377 patents worldwide, including patents aimed at fusion technology, nanotechnology and biotechnology24. In 2007, Samsung Electronics held a dominant worldwide market share25for LCDs and TVs. The company unparalleled edge and leadership in RD and design were underscored by awards for 32 of its products at the CES Innovations 2008 Awards. Challenges for the Future Competition in the consumer electronics market was fierce, as many global players entered the market with large product portfolios. Digital convergence invited more companies from related industries such as software, PC and network services to enter the market. Entry of such new players further intensified the competition. Competitors of Samsung Electronics such as LG, Nokia, Panasonic, Sony and some Chinese firms had started investing heavily in RD and product design. All major competitors adopted the concept of localizing their product design to suit target markets. The design advantage of Samsung Electronics started to diminish as product design strategies and processes became commoditized. Samsung Electronics had to devise strategies to defend not only its position in the market, but also its profitability in the competitive environment. Advancements in technology had shortened product lifecycles and product replacement had become a key driver for revenue growth. Samsung Electronics invested about 9% of net sales in RD of newer technologies, features and designs to offer newer products and attract customers. However, some of its competitors, including Apple, Sony and LG Electronics, had significantly lower RD expenditure per product. Firms such as Philips, Dell and Motorola were adopting outsourcing of product design to lower RD costs and shorten time-to-market. These brands were buying product blueprints and technology from contract manufacturers and independent design firms such as IDEO, Quanta Computer, Premier Imaging, HCL Technologies and Wipro Technologies. Companies took varying approaches to design outsourcing. For example, HP contributed key technology and design to its computers, whereas Dell preferred to adopt entire designs from its design partners. Motorola bought complete designs for its low-end mobile phones but kept tight control over the development of its high-end cell phones, such as the Razr. However, outsourcing of product design and RD raised serious concerns about intellectual property rights, product management, integrity and incubation of new competitors. For example, Motorola outsourced the design and manufacturing of its mobile phones to Taiwanese manufacturer BenQ. In 2004, BenQ started selling the mobile phones in the Chinese market under its own brand, which resulted in termination of its contract with Motorola. Considering the immediate urge to optimise RD costs and potential concerns associated with design outsourcing. References Samsung INC. (2009) [Online] Available from http://www.samsung.com/uk/aboutsamsung/corporateprofile/history03.html Samsung INC. (2009) [Online] Available from http://www.samsung.com/global/business/semiconductor/aboutus/ESH/ESH.html Samsung INC. (2009) [Online] Available from http://www.samsung.com/uk/aboutsamsung/corporateprofile/affiliatedcompanies.html Samsung INC. (2009) [Online] Available from http://www.samsung.com/uk/aboutsamsung/ourbusinesses/businessarea/devicesolutionsbusiness.html Gartner Newsroom: http://www.gartner.com/it/page.jsp?id=1126812 Nokia Connecting People: Story of Nokia http://www.nokia.com/about-nokia/company/story-of-nokia/mobile-revolution/leading-the-world Appsolutely Everything: Samsung Market Share: http://stats.getjar.com/statistics/world/manufacturer/Samsung Nokia: Mobile Revolution: http://www.nokia.com/about-nokia/company/story-of-nokia/mobile-revolution Nokia: Biz Covering: http://bizcovering.com/major-companies/nokias-revenue-lowered-with-twenty-seven-percent/ Samsung Research and Development: http://www.samsung.com/us/aboutsamsung/ourbusinesses/researchdevelopment.html Samsung RD Center(SISA): http://www.sisa.samsung.com/default.htm Kim, Y. (1997) ââ¬Å"Technological Capabilities and Samsung Electronics International Production Network in Asiaâ⬠, BRIE Kim, Y. (1997) ââ¬Å"Technological Capabilities and Samsung Electronics International Production Network in Asiaâ⬠, BRIE Working Paper 106, p. 20 Newswire (8 November 2005) ââ¬Å"Samsung Companies Announce 5-Year, 47 Trillion Won Investment Planâ⬠Kim, Y. (1997) ââ¬Å"Technological Capabilities and Samsung Electronics International Production Network in Asiaâ⬠, BRIE Working Paper 106, p. 26 Samsung Electronics (2001) ââ¬Å"Annual Reportâ⬠Samsung Electronics (2007) ââ¬Å"Annual Reportâ⬠Samsung Electronics (2007) ââ¬Å"Annual Reportâ⬠Samsung (2006) ââ¬Å"Annual Reportâ⬠, p. 41. Breen, B. (2007) ââ¬Å"The Seoul of Designâ⬠Delaney, M., et al. (2002) ââ¬Å"Global Localizationâ⬠, Global Design and Cultural Identity Ibid., p. 44. Ewing, J. (2008) ââ¬Å"Samsungs New Marketing Pushâ⬠, BusinessWeek Samsung Electronics (2006) ââ¬Å"Annual Reportâ⬠Samsung Electronics (2007) ââ¬Å"Annual Reportâ⬠.
Sunday, January 19, 2020
Fun Should be the Focus of Youth Sports :: Argumentative Persuasive Essay Examples
à à Over the last two decades the growth of youth sports has reflected the popularity of professional sports in our society. To a foreign observer of the American culture we appear to be a sport's obsessed society. Sporting events and news are available to us twenty-four hours a day on television and radio; sports are an enormous industry. In 1995 it was determined that the sporting industry generated 85 billion dollars worth of business. It is now estimated that by the year 2005 the sporting industry will be worth more than 150 billion dollars, making one of the top ten industries in the U.S. (Murphy 32). The outstanding popularity of the sports industry has had a profound affect on youth sport's organizations. Recent surveys place the number of children participating in various team sports at around 20 million. However, critics estimate that as many as 73 percent quit sports by age thirteen. The majority of children drop out by middle school age because sports are no longer fun for them. There are several contributing factors to this phenomenon, parents and coaches putting excessive pressure on children, over competitiveness, anxiety, and simple loss of interest. à Children join sports at a young age, and it is usually the parent who decides what sport the child will play. Parents are often very involved in their child's sport. The parents buy the team trophies, uniforms, and equipment and shuttle their child to and from games and practices. Most children enjoy this time they spend with their family and friends. There is little emphasis placed on competition and children all have an equal chance to participate. They are able to "play" with their friends outside the school environment and simply have fun, which in turn keeps children interested and involved in their sport. à As children get older they ascend to a higher level in their sport, for instance, from T- ball, to little league. During this time pressure to succeed starts to rise. Parents and coaches often become more involved with the game than with their children, attention starts to focus to the more "talented" players on the team, and competition and "who wins" takes precedence over having fun. In his book The Cheers and the Tears, sport's psychologist Shane Murphy Ph.D., claims that "One way in which many traditional youth sport programs fail to meet the needs of children is by introducing too much competition too early.
Saturday, January 11, 2020
Images in Lord of the Flies by William Golding
An image is a representation of something that is portrayed to make the reader visualize a different impression in its place. Images can be seen, heard, smelled, tasted, or felt. There are many images used in Lord of the Flies by William Golding. Simply put, fire is a major image that has multiple meanings in the novel. The object that gives the title to the novel is also one of the most important image. The pigs head/Lord of the Flies is full of relevance towards the book . Finally, the image of the conch is quite important. These images have crucial meanings that are necessary to the plot of the novel. Fire is something that is normally used for cooking and as a light, however in the novel its main purpose is as a signal fire to attract the attention of any passing ships so the boys can be rescued. The Fire is the boys connection with civilization, as long as it is burning there is a hope that they would be rescued. The fire, or lack of fire, is first major tension between Ralph and Jack. The fire is let out when all the hunters go off with Jack to spear a pig. Meanwhile, Ralph watches a ship go by the island without stopping because there is no smoke visible. You let the fire outâ⬠(73) was all that Ralph had to say to Jack to tell him that he blew a chance to get rescued and that only way they will ever get saved is if there is a fire burning on the island. Ironically, it is a fire that solves both problems started by Jack letting the signal fire die. ââ¬Å"Smoke was seeping through the branches in white and yellow wispsâ⬠. (216) The smoke was from the fire started by Jack to flush Ralph out of the thicket he was hiding in so he could kill Ralph and put his head on the stick sharpened at both ends. Ralph managed to evade Jack's trap and run into the forest while the fire continued to grow in size. The hunters entered the forest and forced Ralph back to the beach where he runs into the only adult in the novel. ââ¬Å" We saw your smokeâ⬠(223) said the navy officer who is saying that the fire is the reason that they found the boys. When asked who is the boss, Ralph confidently says ââ¬Å" I amâ⬠(224) officially ending the feud between him and Jack. Without fire the boys would not have been rescued and Ralph would have never gotten any of his previous power back. The pigs head was left as an offering to the beast by Jack and the savages. It is described as ââ¬Å" â⬠¦. grinning amusedlyâ⬠¦ â⬠(151) with ââ¬Å" â⬠¦ white teeth and dim eyesâ⬠¦ â⬠(152). The pigs head is most likely the most important image in the novel. When Simon has his one way conversation with the Lord of the Flies, it took the place of the pigs head and it implemented two important things. ââ¬Å" I'm part of you â⬠¦ why things are what they areâ⬠¦ â⬠(158). When the Lord of the Flies says this, he is telling Simon that the beast is inside of everyone and it is the evil in their hearts that is making them savages. The pigs head also tells Simon as ââ¬Å" a schoolmasterâ⬠(158) that he is going to have some ââ¬Å"funâ⬠with Simon. This simply foreshadows Simon death in the next chapter. The Lord of the Flies represents the beast and all the evil in the boys stranded on the island. Found on the beach near the start of the novel, the conch shell is an image that represents many concepts. The conch represents structure and democracy. ââ¬Å"We can use this to call the others. Have a meeting. They'll come when they hear it. (12) When the conch is blown it allows the boys to come together in a civilized manner to decide what they should do. ââ¬Å" Then I'll give him the conch â⬠¦ he can hold it when he's speakingâ⬠(31). This idea by Ralph created a way to govern meetings in a democratic way where everyone could speak their mind. Throughout the novel the conch slowly begins to lose its power over the group of boys as they become more like savages. Once Jack starts breaking the rules, chaos starts to occur as the boys disregard the conch. This shows that without the boys giving the conch power, structure and discipline will soon be no more. Eventually, when the boys split into different tribes, the conch has no importance because most of the boys have now become savages. ââ¬Å"â⬠¦ the conch exploded into a thousand white fragments and ceased to existâ⬠(200). When Roger pushed the rock down the hill to murder Piggy, the conch was in his hands. When it blew apart it signified the end of democratic power ever coming back to the island and represented when government does not always work. Without the conch, structure might not have been established and instead of being civil the boys might have turned into savages very early in their stay on the island. In the Lord of the Flies by William Golding, the images are necessary to the plot of the novel. Without fire, the pigs head, and the conch; the boys might have not got rescued. Jack and Ralph may have not had the same bad blood between them. They may have not been as evil or savage-like, and possibly they may have turned into savages very soon after their plane crashed. Think of all the different endings possible if some of these key images were changed.
Friday, January 3, 2020
Personal Statement Richard, And Rich s Continued...
I am writing this letter to you as I am very concerned about Richard not getting the counseling that he needs, Richââ¬â¢s ongoing parental alienation with Richard, and Richââ¬â¢s continued manipulation of the situation. Richard was not present at his first court-appointed therapist appointment yesterday. Rich called minutes before the appointment start time and told the counselor, Stephen Kavanagh L.M.H.C., that the bus was running late and rescheduled the 1:30pm weekly appointment to the following week at 2:30pm, which is a bi-weekly appointment, not a weekly appointment. Rich had previously agreed to weekly counseling appointments with Richard but unilaterally changed the weekly appointments to bi-weekly appointments at 2:30pm without any input or consideration of myself, when the appointments are supposed to be counseling to improve Richard and my relationship. I didnââ¬â¢t even know that the new appointment time was a bi-weekly appointment until we were having a meeting with Tracy Johnston and I inquired as to the reason that Rich did not have Richard at his first appointment for counseling. Our appointments with Tracy Johnston, our parenting coordinator, are also another appointment that Rich has not been attending. Rich has stated to Tracy Johnston and myself that he is too busy to have weekly appointments with her, therefore, Rich will only do bi-weekly appointments and he rarely attends even those appointments. Rich has told Tracy that he is either too busy to attend inShow MoreRelatedWaste Management33554 Words à |à 135 Pagesauditor legal liability c a S eS inc lu de d in t hiS Se ction 4 89 99 4.1 Enron Corporation and Andersen, LLP Analyzing the Fall of Two Giants . . . . . . . . . . . 4.2 Comptronix Corporation 4.3 Cendant Corporation . . . . . . . . . . . . . . . . . . . . . . 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