-1720* *event *Egypt *EX *Hebrews go down to Egypt * -1750* *event *Thera *CLAS 42*Earthquake at Thera(ends Minoan peace) * -1290* *event *Egypt *BA *Hebrew Exodus: Egypt under Ramses II * -1250* *event *Israel *EX *Hebrews enter Promised Land * -1184* *event *Troy *CLAS 42*Fall of Troy (Mycenae: King Agamemnon) * -1175* *event *Israel *EX *Philistines settle in Canaan * -922 * *event *Israel *ENGL 62*Israel/Judah split (10 + 2) * -950 * *event *E Hemisphere *BA *Arabs sail to China (take Typhus god) * -776 * *event *Greece *CLAS 42*1st Olympics * -753 * *event *Rome *CLAS 42*Rome founded (an Etruscan colony) * -750 * *work *Greece *CLAS 42*Iliad, Odessey, Homer * -725 * *work *Greece *CLAS 42*Theogony, Hesiod (730-720) * -701 * *event *Israel *CLAS 42*Assyrians take 10 tribes of Israel * -598 * *event *Jerusalem *CLAS 42*Nebacchanezar sacks Jerusalem (1st deportation) * -587 * *event *Jerusalem *ENGL 62*Temple of Jerusalem destroyed * -540 * *event *Israel *ENGL 62*Hebrews return to rebuild under Persian rule * -480 * *event *Greece *ENGL 62*Athens defeats Persia/Xerxes at Salamis (at sea) * -479 * *event *Greece *ENGL 62*Sparta defeats Persia/Xerxes (on land) * -475 * *work *Greece *CLAS 42*Oresteia, Aeschylus * -467 * *event *Greece *CLAS 42*Seven against Thebes produced in Athens (Aeschylus) * -463 * *work *Greece *CLAS 42*Prometheus, Aeschylus (470 or 456) * -442 * *event *Greece *CLAS 42*Antigone produced (Sophocles) * -431 * *event *Greece *CLAS 42*start of Peloponnesian War * -428 * *event *Greece *CLAS 42*Hippolytus play produced (Euripides) * -409 * *work *Greece *CLAS 42*Cyclops, Euripides * -405 * *event *Greece *CLAS 42*Bacchae produced(Euripides:posthumous) * -146 * *event *Carthage *CM *Carthage destroyed by Romans * -118 * *event *Narbonne *CM *Narbonne:1st Roman city outside Italy * -30 * *work *Rome *CLAS 42*Aeneid, Virgil * 8 * *event *Tomi *CM *Ovid bannished to Tomi (Art of Love) * 35 * *event *Jerusalem *GZ *St. Stephen stoned * 43 * *event *England *MS *Romans invade Britain * 64 * *event *Rome *MS *9 day fire, blamed on Christians * 64 * *event *Rome *MS *St Peter crucified (upside down), Nero * 65 * *event *Rome *GZ *St Paul beheaded under Nero * 67 * *work *E Hemishere *ENGL 62*Mark written * 68 * *event *Qumran *ENGL 62*Qumran Monastery destroyed by Romans * 70 * *event *Jerusalem *CM *temple destroyed by Romans * 73 * *event *Masada *CM *Masada falls to Romans * 79 * *event *Italy *CM *Vesuvius buries Pompeii & Herculaneum * 80 * *work *Rome *MS *Colosseum completed * 81 * *work *Rome *MS *Arch of Titus,Spoils of Jerusalem * 90 * *work *E Hemishere *ENGL 62*John written * 108 * *person *Ephysus *MS *John dies * 106 * *event *Romania *CM *Romans conquer Dacia * 113 * *work *Rome *MS *Column of Trajan * 115 * *event *Mesopotamia *CM *Romans conquer Mesopotamia * 121 * *work *Scotland *CM *Hadrian's Wall started * 150 * *work *Fayyum *EK *Fayyum mummy portraits * 173 * *work *Rome *MS *Equestrian statue of Marcus Aurelius * 180 * *event *Scotland *MS *Romans pull back to Hadrian's Wall * 193 * *work *Rome *MS *Column of Marcus Aurelius * 202 * *event *Rome *MS *1st time permissible to be Christian * 203 * *work *Rome *CM *Baths of Caracalla * 231 * *work *Dura-Europus * *1st Christian House Church: plan * 238 * *event *Europe *MS *Goths cross the Danube * 250 * *event *Rome *CM *strong Christian persecution (emperor Decius) * 256 * *event *Dura-Europus *MS *city destroyed by Persians * 258 * *event *Rome *MS *St Lawrence martyred * 259 * *event *France *CM *Gaul breaks away * 260 * *event *Rome *MS *Christianity a 'permitted' religion, under Gallienus * 270 * *event *Rome *CM *Aurelius becomes emperor * 274 * *event *France *CM *Gaul reconquered by Aurelius * 275 * *event *France *CM *towns in Gaul ordered to build walls * 280 * *event *France *MS *Goths invade Gaul * 285 * *event *Europe *CM *Maximian made co-emperor * 286 * *event *Britain *CM *Britain breaks away * 293 * *event *Europe *CM *2 more co-emperors named: Constantius & Galerius * 296 * *event *Britain *CM *Britain recovered by Constantius * 300 * *work *Rome *CM *Catacomb: SS Peter & Marcellinus * 303 * *event *Europe *CM *Jupiter sacrifice required(Diocletian) * 305 * *event *Europe *CM *Diocletian & Maximian quit leaving Constantius & Galerius * 306 * *event *York *CM *Constantius dies, son Constantine crowned * 312 * *event *Rome *CM *Battle of Milvian Bridge (Chi-Rho) (defeat of Maxentius) * 313 * *event *Italy *MS *Edict of Milan (toleration of Christianity) * 314 * *event *Arles *CM *Conference of Arles, 1st Christian counsel * 320 * *work *Rome *CM *St John Lateran cathed (1st basilica church, no transcept) * 321 * *event *Europe *CM *Constantine declares Sunday is Sabbath * 324 * *event *Europe *CM *Capital moved to Constantinople * 325 * *event *Nicaea *CM *Council of Nicaea, Asia Minor, set basic dogmas * 330 * *event *Constantinople *GZ *Dedication of Constantinople * 336 * *event *Alexandria *MS *death of Arius * 337 * *event *Europe *MS *death of Constantine:empire divided 3 ways (3 sons) * 350 * *event *Europe *MS *Huns invade Europe * 351 * *event *Europe *GZ *empire united under the 1 remaining son of Constantine * 354 * *event *Rome *GZ *Constantina (Sta Constanza) dies * 362 * *event *Constantinople *GZ *persecution renewed & paganism restored (Julian the Apostate) * 363 * *event *Europe *CM *end of Constantinian dynasty * 364 * *event *Europe *CM *Valens (brother:Valentinian)takes East * 367 * *event *Scotland *CM *Scot revolt (suppressed) * 372 * *event *Russia *CM *Huns defeat Ostragoths on steppe * 375 * *event *Europe *CM *Huns cross Dniester, defeat Visigoths who flee into Roman territory * 377 * *event *Adrianople *GZ *Visigoths defeat and kill East emperor Valens * 378 * *event *Constantinople *GZ *pagan temples closed (Theosius the Great) * 380 * *event *Europe *GZ *Christianity becomes an official religion * 381 * *event *Milan *CM *Milan becomes 'de facto' West capital * 382 * *event *Balkans *CM *Theodosius restores order in Balkans * 386 * *work *Rome *CM *St Paul's Outside Walls built * 388 * *work *Spain *CM *Missorium(plate) of Theodosius,silver, (w/nephew:Valentinian) * 391 * *event *Europe *MS *Theodosius bans paganism (Judaism permitted) * 394 * *event *Europe *MS *empire united for last time (under Theodosius) * 395 * *event *Europe *CM *empire divided, (sons of Theodosius) West: Honorius, East: Arcadius * 398 * *event *Greece *CM *Last (293rd) Olympic Games (Theodosius bans in 399) * 400 * *work *Jerusalem *MS *Diptych: Ascension, 3 Marys at Tomb, ivory,Church of Holy Sepulchre * 402 * *event *Ravenna *GZ *Honorius moves West capital to Ravenna * 406 * *event *France *GZ *Vandals and others cross Rhine, ravage Gaul * 408 * *event *Italy *GZ *Alaric the Visigoth invades Italy * 409 * *event *Spain *CM *Vandals move from Gaul to Spain * 410 * *event *Rome *GZ *Visigoths under Alaric sack Rome (spare churches--Arian) * 415 * *work *Constantinople *CM *1st Hagia Sophia begun * 417 * *event *Spain *CM *Visigoths conquer Spain, settle in Aquitane * 425 * *event *Arles *GZ *Arles made capital of remaining Roman Gaul * 429 * *event *E Hemisphere *ART 153*Vandals cross from Spain to Africa (they number 80,000) * 431 * *event *Ephesus *MS *Council of Ephesus, Mary:Mother of God &reject Nestorian dual nature * 438 * *event *Europe *GZ *Theodosius II recodifies Roman laws * 439 * *event *Carthage *CM *Vandals capture Carthage * 450 * *event *Milan *MS *Attila the Hun destroys Milan * 451 * *event *France *MS *Huns turned back from Gaul by combined Roman-Gothic army * 452 * *event *Rome *GZ *Attila the Hun hits/spares Rome * 454 * *event *Europe *GZ *Battle of Nedao:German Hun tributaries revolt,disintegrating Hun empire * 455 * *event *Rome *MS *Rome destroyed again, by Vandals (churches spared--Arian) * 469 * *event *Spain *MS *Visigoths begin conquest of Spain * 475 * *event *Britain *GZ *Anglo-Saxons begin to settle in England * 476 * *event *Europe *LG *end of Roman Empire * 482 * *event *Rome *LG *Pope Simplicius excomms. E Church ! * 493 * *event *Ravenna *CM *Theodoric(Goth) founds kingdom:Ravenna * 490 * *work *Ravenna *MS *St. Apollinare Nuovo built, Theodoric (for St. Martin) * 497 * *event *Ravenna *CM *Theodoric: vice-regent,Byzantine West * 486 * *event *France *CM *Clovis conquers Northwest Gaul * 496 * *event *Europe *CM *Clovis accepts Christianity (baptized) * 500 * *work *Europe *EK *Cotton Genesis, parchment * 505 * *event *Europe *EK *Clovis conquers Alemanni of upper Rhine * 507 * *event *France *CM *Clovis defeats Visigoths at Vougle' & drives them from France * 511 * *event *Europe *CM *on death of Clovis, his 4 sons divide the kingdom * 525 * *work *Europe *CM *Diptych:Archangel Michael(right),ivory * 526 * *work *Ravenna *GZ *Mausoleum of Theodoric * 528 * *event *Europe *MS *Justinian begins new codification of Roman law * 532 * *event *Constantinople *MS *Monophysite rebellion, destroyed half of city !, under Justinian * 533 * *event *Europe *MS *Justinian starts reconquest of West * 534 * *event *France *CM *Franks conquer Burgundy * 537 * *event *Europe *CM *Franks conquer Provence & E Switzerland * 540 * *event *Italy *CM *Ostragoths retake most of Italy from Roman forces * 550 * *work *Europe *MS *fibulae, gilt, bronze * 553 * *event *Europe *ART 153*Ostragoths dissolved (Arian) * 568 * *event *Ravenna *MS *Lombards start rule, accept Christianity* 596 * *event *England *MS *St Augustine to England,1st Archbishop of Canterbury * 622 * *event *Arabia *LG *Moslem era begins * 632 * *event *Jerusalem *LG *Moslem conquest of Jerusalem * 640 * *event *Egypt *GZ *Moslem conquest of Egypt * 650 * *event *Jerusalem *ART 153*Church of Holy Sepulchre destroyed* -3000*-2185*era *Egypt *ART 5 *Old Kingdom of Egypt * -2000*-1200*era *World *BA *Bronze Age * -1020*-1000*king *Hebron *ENGL 62*Saul,king of Hebrews * -1000*-961 *king *Israel *ENGL 62*David, king of Hebrews * -961 *-922 *king *Israel *ENGL 62*Solomon,king of Hebrews * -1200*-587 *era *E Hemisphere *BA *Iron Age * -800 *-700 *era *E Hemisphere *CLAS 42*Geometric * -700 *-500 *era *Europe *CLAS 42*Archaic * -525 *-456 *person *Greece *CLAS 42*Aeschylus * -496 *-406 *person *Greece *CLAS 42*Sophocles * -485 *-406 *person *Greece *CLAS 42*Euripides * -420 *-413 *work *Greece *CLAS 42*Electra, Sophocles * -500 *-323 *era *Europe *CLAS 42*Classical * -300 *-323 *person *Greece *CLAS 42*Alexander the Great * -221 *-210 *work *China *CM *Great Wall built * -70 *-19 *person *Europe *CLAS 42*Vergil * -43 *-17 * *person * *Publius * -31 *-14 *era *Europe * *Age of Augustus, Golden Age of Rediscovbery * -4 *29 *person *Israel *ENGL 62*Christ * 14 *37 *emperor *Rome *CM *Tiberius (stepson of Augustus) * 54 *68 *emperor *Rome *MS *Nero * 393 *430 *bishop *Europe *MS *St Augustine, Bishop of Hippo (West) * 413 *426 *work *Europe *CM *'City of God', written by St Augustine * 422 *432 *work *Rome *CM *Sta. Sabina built * 433 *453 *king *Europe *MS *Attila, King of Huns (forced E empire to cede land & pay tribute * 432 *461 *period *Ireland *MS *St Patrick in Ireland * 489 *493 *period *Italy *CM *Theodoric the Ostragoth conquers Italy * 471 *526 *king *Europe *MS *Theodoric, King of Ostragoths (Arian) * 481 *511 *king *Europe *CM *Clovis, King of Francs, founder of Merovingian dynasty * 570 *632 *person *Arabia *MS *Muhammad, prophet of Islam *

Course Project Deliverable # 3 Assignment

Course Project - LDC Cloud Systems

With a plot centered on a bribery allegation and questionable accounting oversight within the company, LDC Cloud Systems provides the reader a better appreciation of how fraud situations can unfold and then addressed, including the importance of strong board oversight. The case study explores actions of management and the board, along with the timeline of decisions after they uncover potential problems within the company. It also illustrates how complex accounting practices common in today's fast-changing business environment can make a company susceptible to fraud.

Resources:

https://www.thecaq.org/wp-content/uploads/2019/03/LDC_Cloud_Systems_case_study_2017-10.pdf (Links to an external site.)

https://www.youtube.com/results?search_query=ldc+cloud+systems+case+study (Links to an external site.)

Assignment

SCENE 5: CONVERSATION BETWEEN FILIPPE ARIZMENDI AND ROSS TRELA - PAGE 6

https://www.youtube.com/watch?v=azNaOPNy8D8&list=PLA3kzgLG3GmVFJWHhhyxcatMwir4glqxR&index=5

In this scene, CFO Filippe Arizmendi is expressing concern to General Counsel Ross Trela that the accounting team is working extremely hard to make sure that the accounting department will be able to correctly recognize revenue on the myriad terms and conditions that the sales function is offering to close deals in order to meet growth targets.

Respond to the following questions ensuring you provide examples and concepts from our lessons.

1) Revisit the fraud triangle. How does the cascading effect on other departments that aggressive growth targets can have on the company?

2) How are accounting and legal departments are impacted by the sales function? What could go wrong? Why did the CFO say that the team feels like they're playing goalie?

3) Comment on how the sales "deals" put pressure on the accounting function, which is tasked with determining how to recognize revenue for these different arrangements.

SCENE 6: CONVERSATION WITH ROSS TRELA, LATHAM ASPER, AND LESTER DARNAL - PAGE 9 - 10https://www.youtube.com/watch?v=inL0mTz4aSU&list=PLA3kzgLG3GmVFJWHhhyxcatMwir4glqxR&index=6

The three men are prepping for the upcoming board meeting where they will discuss the accounting information discovered in the email that has the potential to result in a restatement of prior period financial statements. CEO Shep LeDuc has been asked to sit out this board meeting so that the board can have a candid discussion about the situation at LDC.

Respond to the following questions ensuring you provide examples and concepts from our lessons.

1)What are the key decisions facing the Board of Directors (for example: do they need to restate financial statements from prior periods?)

2) What does "governance" mean when it comes to fraud detection, prevention and investigation? Is LeDuc a good chief executive for LDC? How about CFO Arizmendi? What responsibility does Arizmendi have in these events? Why is the CEO being asked to sit out this board meeting?

3) Should the company delay filing the quarterly financial report until there is a determination about the materiality of the questionable accounting estimates highlighted in the email attachment?

· Be careful. Make sure you avoid plagiarism by using quotation marks and proper citation as required.

· Use APA format for citations and (required) the References page. Remember that the significant portion of your analysis should be in your own words.