(text / ㄣ ni `)
adaptation of articles ---
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cup, said:I need water. a and turbidity, and the cup began to depression, you want to discard it. -
Forced flash cup, a cup of water finally left heart lies here in one place.
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water, tears, and a cup of water that it could no longer repeat the kind of cup depth, water Chol, a good bottom, and no longer reflect the non-transparent Beibi that looks familiar to each other ... ... -
cup very happy, but in the water leaves the moment, the cup has lost focus and fell to the ground. Broken glass, and it see it every place has a heart traces of water, this time it was understanding, that it has long been accustomed to life in this cup of water, used to forget the love, but it can not go back, it re- the water can not be fully installed in the heart ... ... -
cup cry, it's tears and water melt together, one by one, shining bright, but bitter bitter & hellip ; ...
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what love articles ---
waking and realizing a regret,
mercurial vapor, but in vain the ... ... -
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Buddha said: the number of remaining human love, a thousand welcome Ukiyo change. And lovers, happy to do something, do not ask a calamity is the edge. -
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But love Yeah, what is it in the end? -
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Is a bright sunny day? The rain is the haze? -
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Men such as cups, women such as water, cups Red sigh, fall-brow, cup and water,
Moncler sito Ufficiale, the last cutting is a land of broken ... ... -
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Buddha said: This is a whirling world, dancing is a shame! No regrets, you will not feel more happy happy! -
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If you turned into a cup,
louboutin pas cher, if I turned into water, like water floating fleeting past, who can promise who day and night? And who can promise who forever? -
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End of the article ---
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Buddha said: perseverance such as deep,
Giubbotti Moncler, is gradually along into the death. -
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Buddha said: perseverance, such as dust, is futile without success.
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Buddha said: perseverance, such as tears, is the trickle-down heart broken, broken and flying ... ...
I said: laugh Red,
christian louboutin pas cher, painted brow , shake the body of the breeze; dust to dust, earth return to the earth, the dust has settled and life ... ...
original QQ: 215638676 -
相关的主题文章：
to the end and not fall for the award winner
美批准对中国钢管征高关税 对华最大制裁案 _27692
我祖籍先前是“平原省”
The U.S. Justice Department is investigating accounting irregularities at Chinese companies listed on U.S. stock exchanges, said an official with the Securities and Exchange Commission, suggesting criminal charges may be brought in addition to civil proceedings.
"There are parts of the Justice Department that are actively engaged in this area," Robert Khuzami, director of enforcement at the SEC, said in an interview on Tuesday.
He told Reuters that a number of federal prosecutors around the United States were taking part in the investigation, but he declined to name them.
Involvement of U.S. attorneys general in various locations adds investigative firepower to the SEC and the Federal Bureau of Investigation, which are also probing the accounting methods of certain U.S.-listed Chinese companies.
"I think that you will see greater (Department of Justice) involvement as time goes on," Khuzami said when asked if criminal charges would be filed in the investigation.
A former federal prosecutor, he declined to elaborate on which Chinese companies or auditors were being scrutinized by the Justice Department.
An SEC review of accounting problems at foreign-based stock issuers sharpened its focus earlier this year when dozens of China-based companies began disclosing auditor resignations or book-keeping irregularities.
For example, Deloitte Touche Tohmatsu CPA Ltd in May resigned as auditor of Chinese software company Longtop Financial Technologies Ltd, saying it had found falsified financial records and bank balance confirmations.
Shares of some Chinese companies listed in the United States fell on Thursday after Khuzami's statements became public. Among them, Sohu.com Inc closed 4.7 percent lower at $50.62, Baidu Inc fell 9.2 percent to $110.29, China Sky One Medical Inc declined 3.8 percent to $2.29, and Sina Corp ended down 9.7 percent at $73.23.
The SEC has struggled to gain access to documents it needs in the investigation because strict Chinese laws have made auditors reluctant to turn them over.
The FBI has an embedded agent in an SEC working group on Chinese companies that enter the stock market through so-called reverse mergers with U.S. shell companies.
Officials from the SEC and the Public Company Accounting Oversight Board (PCAOB) are due to meet with their Chinese counterparts in Washington, D.C. in October for a second round of talks on joint inspections of auditing firms in China.
"Not having proper accounting and reliable audit review for publicly traded companies with operations in China is just not acceptable. We have to find a path to resolution of this issue," Khuzami said. "It is ... a big issue for us."
Earlier in September, the SEC sought a federal court order to force the Shanghai arm of Deloitte to turn over its work papers regarding Longtop Financial.
The results of the Deloitte subpoena enforcement action will be closely watched by other auditing companies, Khuzami said. The federal government is also pursuing other options to ensure better accounting practices at U.S.-listed companies based in China, he said.
"Obviously, the results here will inform the conduct of others that are similarly situated. In that sense, it's going to be instructive," Khuzami said. "At the same time, we're not a one-trick pony; There are other efforts to reach resolution of these issues. We continue to work closely with our regulatory counterparts in China and in other countries to find a path to resolution."
In a recent interview with Reuters, Assistant Attorney General Lanny Breuer, head of the Justice Department's criminal division, underscored the government's commitment to fighting accounting fraud of any kind. He declined, however, to comment on specific cases that could be brought against Chinese firms listed in the United States.
The Justice Department declined comment for this story, saying it does not confirm or deny investigations.
In any criminal case, the question would be whether the company lied to the auditor, or whether the auditor acted recklessly or knowingly in not detecting the alleged fraud.
Merely not providing records under these circumstances -- as in the Deloitte case -- would not likely rise to the level of criminal violation, Khuzami said.
The PCAOB, the agency that oversees auditors of public companies, has inspection authority over auditing firms, while the SEC has enforcement authority over those companies.
Together, the two agencies have greater leverage over auditing firms than do criminal authorities, Khuzami said.
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