...Chapter 8 – Register Disbursement Schemes 1. Register disbursement schemes are different from skimming and larceny at the register in that they: a. Are on-book schemes, where as skimming and larceny are off-book schemes b. Require the use of an accomplice c. Leave a record of the removal of money on the register tape d. All of the above 2. Which of the following is a type of register disbursement scheme? e. Fictitious refunds f. Overstated refunds g. False voids h. All of the above 3. When an employee perpetrates a credit card refund scheme, the perpetual inventory will show a greater amount than the physical inventory. i. True j. False 4. An excessive number of reversing sales transactions at the register is an indicator of which of the following schemes? k. Skimming l. Register disbursement m. Pass-through scheme n. Multiple reimbursements 5. Register disbursement schemes are difficult to conceal because they cause the cash drawer to be out of balance with the cash register tape. o. True p. False 6. Which of the following can be used to conceal a false refund scheme? q. Destroying register tapes r. Issuing refunds below the review limit s. Forcing inventory totals t. All of the above 7. For the perpetrator, the most dangerous part of a typical register disbursement scheme is often: u. Physically...
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...of Contents Title Page Acknowledgement List of Tables List of figures Chapter I Introduction Background of the study Theoretical Framework Research Paradigm Statement of the Problem Hypotheses of the Study Significance of the Study Scope and Delimitations Definition of Terms Chapter II Review of Related Literature Foreign Literature and Studies Local Literature and Studies Chapter III Research Methodology Research Design Sampling Design Research Instrument Data Gathering Procedure Statistical Treatment Chapter IV Presentation, Interpretation and Analysis of Data Chapter V Conclusion and Recommendations Summary Conclusion Recommendation Bibliography Appendix Appendix I. Letter to the respondents Appendix II-A. Questionnaire for customers Appendix II-B. Questionnaire for employee/staff Appendix III. Vicinity Map Acknowledgement We would like to thank our beloved Dr. Carolina D. Ditan, Dr. Emma Guno, and Dr. Mendoza. To them we will always be grateful. Their contribution to this study will transcend this time and age. Allow us to thank also our fellow student of Philippine School of Business Administration QC. For the materials that they submitted which...
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...CHAPTER 1 THE PROBLEM AND ITS BACKGROUND Introduction Pawnshops have been around in one form or another for the past 3,000 years. They offer services similar to those of modern banking institutions including loans, consignments, and storage. A good pawn broker buys items for a reasonable price and sells them at a discount. The pawn industry is about making money, and that means repeat business and reasonable dealings. A good pawnshop will carry a variety of items including jewelry, tools, antiques, furniture, knives, guns, crossbows, camping gear, and everything and anything you could imagine being of value and sellable. Some pawn shops even buy and sell cars, motorcycles, and aircraft. In the Philippines Pawnshop Operation is guided/ covered by Presidential Decree No. 114 Sec. 1-2 as: This decree may be cited as the Pawnshop Regulation Act, which stipulated according to that: “ It is hereby declared the policy of the State to regulate the establishment of pawnshops and to place their operation on a sound and stable basis to derive the optimum advantages from them as an additional source of credit; to prevent and mitigate, as far as practicable, practices prejudicial to public interest; and to lay down the minimum requirements and standards under which they may be established and do business...” The word "pawn" comes from the Latin word "pignus," which means to pledge. When someone has an item of worth on which they would like to receive a monetary loan, they take that...
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...We Are Detrimentally Dependent on Technology October 13, 2010 Abstract Technology comes in many forms and no aspect of our lives is untouched by some form of technology or another. Technology is defined as “the practical application of science to commerce or industry”. Technological development into present day has been meteoric to say the least. With the advancements of nearly every aspect of human life having some tie with technology, one might start to see a synergistic relationship between humans and technology. However, while some would believe this relationship has been beneficial for us, we believe there have been detrimental effects from our growing dependence on technology. 1 Introduction No one can argue against the fact that the human race has made enormous bounds in advancements in the last century. From developments in technology which affect society, how we communicate, the field of medicine and education. Technology has not left any aspects of our lives untouched. There will be no shortage of people who would argue that the technological advancements of the 21st century have been beneficial to society. While beneficial, we believe that, as a society, we must realise the magnitude of our dependence on technology and the ramifications if it were to be taken away from us. This paper argues that humans have formed a detrimental symbiotic relationship with technology in its many forms. This paper will investigate the changes that technology has affected, and show that...
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...Training and Preparing Expatriates MGT 555 Melvinne Kitillya Executive Summary Globalization has created opportunities for employers to find the skilled professionals they desire, whether they are in their own national market or elsewhere. These professionals that are being recruited from other nations are called expatriates, and they are chosen to live in another country either temporarily or permanently. There has been an increase of expatriates starting at the end of the 20th century due to the variety employers are now capable of finding. In fact, globalization has actually doubled the number of expatriates within only a matter of a few years (worldatwork.org). Now, expatriates are recruited based on desired skill and income level. Companies tend to require training for this role in order to ease the transition of both the employee and the family members involved. This training tends to be quite extensive as this is a great undertaking for everyone involved in the move. Though some employees are chosen directly by management to go and others simply volunteer, much is at stake emotionally and mentally. I will discuss the various problems that are encountered by uprooting the lives of the employees and moving to another country, and more importantly another culture. The largest transitional issue encountered is culture shock. Other concerns include missing family and friends back home, losing out on other employment opportunities, not completing projects due to...
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...Definitions: Contents Definitions: 1 OECD Definition of Corporate Governance: 1 Financial Times Definition of Corporate Governance: 1 Cadbury Report Definition of Corporate Governance: 1 BusinessDictionary.com Definition of Corporate Governance: 1 Why is it important? 3 Why was it in the news recently? 3 Literature Review: 4 Agency Theory: 5 STAKEHOLDER THEORY 7 Stewardship theory: 10 Motivation: 10 Identification: 10 Policies: 10 Consequences: 11 Theory- Resource Dependence: 11 Principles: 12 Benefits of Corporate Governance: 13 Definition of 'Agency Problem': 14 Investopedia explains 'Agency Problem': 14 Agency Relationship and Agency Costs: 14 Conclusion: 23 Agency Problems Are Mitigated by Good Systems of Corporate Governance 23 Legal and Regulatory Requirements: 23 Compensation Plans: 24 Board of Directors: 24 Monitoring: 25 Takeovers: 25 Shareholder Pressure: 25 OECD Definition of Corporate Governance: "OECD defines corporate governance as follows: “Procedures and processes according to which an organisation is directed and controlled. The corporate governance structure specifies the distribution of rights and responsibilities among the different participants in the organisation – such as the board, managers, shareholders and other stakeholders – and lays down the rules and procedures for decision-making." Financial Times Definition of Corporate Governance: "How a company is...
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...5.. IMPLANT RETAINED MANDIBULAR CVERDENTU A RE bstract ll BriefBackground Th^eoaim,of this clinical report is to describe the use of a low_ protite.aftachment system to accommodate limited tnterarch space for a mandibular implant-retatned ovefdenture ll Materials and Methods A 2-implant-retained overdenture whtch js a compreterv edenturous l,,i.oiffS iiHlilJff well-accepted mandrbre was llDiscussion Discussion deals wjth the methodology of implant placement rnctud-ingfabrication of complete deniure whiii,..,"O.r rurgi_ cal gulde template and other treatment mooalitjes. ll Summary and Conclusions supeorted prosthesis provides an exce ent supporr J1:lTpla]r ;!:::1:}1#":*'dentuf e i'rprant'u*""ii'i.' Ji,iv. r,. ll Key Words ffJil::Tffr r-diburar denrure, imptanr supporred Man- t. Indian Joumal of Dental Sciences. September 2013 lssue:3, Vol.:5 All rights are reserved wwwijds.in Indion Journol of Dentol Sciences E Modified Technique For Artificial Saliva Reservoirs In Maxillary Denture P ISSN NO. 0976{003 'Varun Kumar 'Amrinder Sjngh Tuti 'Leena Tomar uaorta Abstrac{ Xerostornia is a relalively common complaint lhalcan make the weanng of complete dentures very uncomfortable for affected individuals. to help overcohe this problem, a number ol techniques have been proposed for incorporating ,es"rvoi'.i, 5"i"".v dentures. These have had varying degrees ot siccess...
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...governance via oversea listing. The ultimate function of corporate governance in SOEs thus relies heavily on public governance. Key words: state-owned-enterprises, oversea listing, corporate China governance, 2 Table of contents I. Introduction ....................................................................................................................4 II. The Governance problems of Chinese SOEs and the limitations of traditional governance problems .........................................................................................................8 A. The Governance problems of Chinese SOEs ...........................................................8 B. The limitation of Traditional Governance institutions in the case of Chinese SOEs...
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............................................................................4 II. THE PROBLEM: CRIMINAL RECORDS AND COLLATERAL CONSEQUENCES .........................................5 Collateral Consequences Overview ......................................................................................................... 5 Who’s Affected? A Look at the Numbers in Texas .................................................................................. 8 Disproportionality and the Criminal Justice System .............................................................................. 10 Reaching Across Generations and Communities ................................................................................... 11 III. AN OUTDATED SYSTEM: OPEN ACCESS TO CRIMINAL RECORDS .................................................... 12 The Background Checking Industry........................................................................................................ 12 Common Practices and Pitfalls............................................................................................................... 13 Past Calls for Reform .............................................................................................................................. 15 IV.WHY PEOPLE CARE: PUBLIC SAFTEY AND LIABILITY RECONSIDERED ............................................... 16 The “Public Safety” Argument ................................................................................................
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...A STUDY ON DRUG ABUSE AMONG YOUTHS AND FAMILY RELATIONSHIP <<青年濫藥與家庭關係的研究 青年濫藥與家庭關係的研究>> 青年濫藥與家庭關係的研究 THE FINAL REPORT (FINAL version) February 2011 1 PREFACE The project on the study on “DRUG ABUSE AMONG YOUTHS AND FAMILY RELATIONSHIP” (“the Study”) is being undertaken by the Centre for Suicide Research and Prevention and the Department of Social Work and Social Administration at the University of Hong Kong (“the Consultant”). The research team comprises the principal investigator (PI), Professor Paul YIP, Director of the Centre for Suicide Research and Prevention and Professor of the Department of Social Work and Social Administration at the University of Hong Kong, and eight co-investigators (Co-Is), Dr. CHEUNG Siu Lan Karen (Demographer), Dr. Sandra Tsang (Social and Family Worker), Dr. Samson Tse (Focus group expert on mental health and drug abuse), Dr. Wong Oi Ling (Family therapist, Family Institute), Prof. Karen Laidler (Sociologist, expertise on assessing drug abuse problem), Dr. Paul Wong (Clinical psychologist), Ms. Frances Law (Social Worker), and Dr. Lilian Wong (Associate Consultant, Department of Pediatrics and Adolescent Medicine, Tseung Kwan O Hospital, Hospital Authority). We would like to thank Mr. Gary Ip, the research assistant of the Department of Social Work and Social Administration, Ms. Garlum Lau, the senior research officer 2 of the Department of Sociology, the participants and NGOs for focus groups and case studies for their kind and valuable...
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...Licensed to: iChapters User Licensed to: iChapters User Fraud Examination, Fourth Edition W. Steve Albrecht Chad O. Albrecht Conan C. Albrecht Mark F. Zimbelman VP/Editorial Director: Jack W. Calhoun Editor-in-Chief: Rob Dewey Sr. Acquisitions Editor: Matt Filimonov Associate Developmental Editor: Julie Warwick Editorial Assistant: Ann Mazzaro Marketing Manager: Natalie Livingston Marketing Coordinator: Nicole Parsons Content Project Management: PreMediaGlobal Sr. Manufacturing Buyer: Doug Wilke Production House/Compositor: PreMediaGlobal © 2012, 2009 South-Western, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored, or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the publisher. For product information and technology assistance, contact us at Cengage Learning Customer & Sales Support, 1-800-354-9706. For permission to use material from this text or product, submit all requests online at www.cengage.com/permissions Further permissions questions can be e-mailed to permissionrequest@cengage.com Library of Congress Control Number: 2010940986 ISBN-13:...
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...UNIT 2 Answer Key CHAPTER 5 IV. Section 4: Party Organization A. Structure Federalism, nominating B. Organization at the National Level 1. convention 2. chairperson C. State and Local Organization 1. election, caucuses 2. wards Prereading and Vocabulary 2 1. should cut back on expensive government programs Sample definition: Conservatives believe in cutting costs and government programs. 2. came to vote Sample definition: The electorate is the group of people who are allowed to vote. 3. voted at the polling place, elementary school Sample definition: A precinct is a small area from which all the residents report to vote at one location. 4. wards 5. bipartisan 6. nominate 7. Liberals 8. resign CHAPTER 5 Section 1 Reading Comprehension 3 1. Answers for rankings will vary. Historical basis: The two-party system is rooted in the beginnings of the U.S., when the ratification of the Constitution gave rise to the first two parties. Tradition: Most Americans accept the idea of a two-party system simply because there has always been one. Electoral system: Since only one winner per office comes out of each election, voters have only two viable choices—the candidate of the party holding office or the candidate with the best chance of replacing the current officeholder. Voters tend to think of a vote for a minor party candidate as a wasted vote. Republicans and Democrats work together in a bipartisan way to write election laws to make...
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...ECONOMIC GEOGRAPHY Y U K O A O YA M A J A M E S T. M U R P H Y SUSAN HANSON KEY CONCEPTS IN key concepts in economic geography The Key Concepts in Human Geography series is intended to provide a set of companion texts for the core fields of the discipline. To date, students and academics have been relatively poorly served with regards to detailed discussions of the key concepts that geographers use to think about and understand the world. Dictionary entries are usually terse and restricted in their depth of explanation. Student textbooks tend to provide broad overviews of particular topics or the philosophy of Human Geography, but rarely provide a detailed overview of particular concepts, their premises, development over time and empirical use. Research monographs most often focus on particular issues and a limited number of concepts at a very advanced level, so do not offer an expansive and accessible overview of the variety of concepts in use within a subdiscipline. The Key Concepts in Human Geography series seeks to fill this gap, providing detailed description and discussion of the concepts that are at the heart of theoretical and empirical research in contemporary Human Geography. Each book consists of an introductory chapter that outlines the major conceptual developments over time along with approximately twenty-five entries on the core concepts that constitute the theoretical toolkit of geographers working within a specific subdiscipline. Each entry provides...
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...Review of Warehouse Receipt System and Inventory Credit Initiatives in Eastern & Southern Africa Final report commissioned by UNCTAD under the All ACP Agricultural Commodities Programme (AAACP) *The views expressed in this paper are those of the author and do not necessarily reflect the views of the United Nations September 2009 CONTENTS CONTENTS ............................................................................................................................................. i ACKNOWLEDGEMENT .....................................................................................................................iii GLOSSARY OF ABBREVIATIONS .................................................................................................. iv GLOSSARY OF ABBREVIATIONS .................................................................................................. iv SUMMARY ............................................................................................................................................ 1 Introduction ....................................................................................................................... 1 Observations on the different approaches ......................................................................... 1 Policy conclusions and recommendations ........................................................................ 3 Specific proposals .....................................................................
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...Islamic Banking and Finance To Dr Mohammad Omar Zubair, who is a source of inspiration for all those working in the field of Islamic economics and finance Islamic Banking and Finance New Perspectives on Profit-Sharing and Risk Edited by Munawar Iqbal Islamic Development Bank, Saudi Arabia David T. Llewellyn Loughborough University, UK Edward Elgar Cheltenham, UK • Northampton, MA, USA In association with: International Association of Islamic Economics Islamic Development Bank The Islamic Foundation © Dr Munawar Iqbal and Professor David T. Llewellyn 2002 (on behalf of the Steering Committee for the Fourth International Conference on Islamic Economics and Banking held at Loughborough University, UK, August 13–15, 2000) All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise without the prior permission of the publisher. Published by Edward Elgar Publishing Limited Glensanda House Montpellier Parade Cheltenham Glos GL50 1UA UK Edward Elgar Publishing, Inc. 136 West Street Suite 202 Northampton Massachusetts 01060 USA A catalogue record for this book is available from the British Library Library of Congress Cataloguing in Publication Data Islamic Banking and Finance: New Perspectives on Profit-Sharing and Risk / edited by Munawar Iqbal, David T. Llewellyn p. cm. “Some of the papers were presented...
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