...Operation High Roller CSIA 301 November 23, 2014 New forms of cyber crime continue to come up all the time. Technology has aided the theft of money from bank accounts from banks from all over the world and one such cyber attack was Operation High Roller a cyber attack that targeted corporate bank accounts. According to The Wall Street Journal, these attacks which began in Europe spread to Latin America and even the United States (Booker 2012). The attackers did fraudulent transfer of money from accounts belonging to financial institutions. For instance, in the United States, the victims of the attack were companies whose commercial accounts had a minimum of several million dollars. The attackers sent SpyEye and Zeus software to hack computers that were infected with malware. This cyber attack has an extensive network and automation which interacts with serves that are used by their target victims. But much of the transactions are carried out in the servers used by the criminals. Two security firms, McAFee and Gurdian Analytic (Business Insider) were behind this discovery and they realized that there was no human participation required in the transactions. All the criminals needed were insider understanding of the goings on in the banking industry transaction systems. They then developed commercial and custom codes which they maliciously used to siphon millions of dollars into their virtual accounts. About sixty serves were identified as the ones used in making attempted...
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...facilities in Bethel, CT. In addition, the Company's corporate headquarters will move from New York City to the same Bethel, CT location. The consolidation plan is expected to be fully implemented by October 30, 2007. Reference regarding location of facility: http://www.spectrumgi.com/Investor_Relations/News.aspx/56/Escala-Group-Announces-Facilities-Consolidation-Change-in-Corporate-Headquarters.aspx The fraudulent act: Rhe founder and former CEO of Escala Group, Inc., Gregory Manning was charged, along with former CFO Larry Lee Crawford, with disclosure and accounting fraud violations concerning related party transactions between Escala and its parent company, Afinsa Bienes Tangibles, S.A. ("Afinsa"). Escala, now known as Spectrum Group International, Inc., was a network of companies in the collectibles market specializing in stamps. Afinsa was a privately held Spanish company that sold investments in portfolios of stamps in Europe. The Commission's complaint, filed on March 23, 2009, and amended on August 28, 2009, among other things, alleged a fraudulent business scheme based upon the secret and dramatic manipulation of collectible stamp values, in which Manning violated the antifraud and reporting provisions of the federal securities laws by failing to disclose the related party status of Barrett & Worthen, Inc., resulting in control of the Brookman Catalogue, and failing to disclose the revenues obtained by virtue of Afinsa and Manning's...
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...594-5000 Albert Togut (AT-9759) Frank A. Oswald (FAO-1223) Scott E. Ratner (SER-0015) UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK -------------------------------------------------------In re ENRON CORP., et al., Debtors. -------------------------------------------------------ENRON CORP., Plaintiff, v. CREDIT SUISSE FIRST BOSTON INTERNATIONAL and CREDIT SUISSE FIRST BOSTON LLC , f/k/a CREDIT SUISSE FIRST BOSTON CORPORATION, Defendants. --------------------------------------------------------x : : : : : : : x : : : : : : : : : : : : : : : : : x Chapter 11 Case No. 01-16034 (AJG) Jointly Administered Adversary Proceeding No. 03 - ____________ (AJG) COMPLAINT FOR THE AVOIDANCE AND RECOVERY OF PREFERENTIAL AND FRAUDULENT TRANSFERS, RECOVERY OF ILLEGAL PAYMENTS TO A SHAREHOLDER WHILE THE DEBTOR WAS INSOLVENT, AND FOR OTHER RELIEF Plaintiff Enron Corp. (“Enron”), as a debtor and debtor in possession, by its special litigation counsel, Venable LLP, and its bankruptcy co-counsel, Togut Segal & Segal LLP, for its complaint against Defe ndants Credit Suisse First Boston International and Credit Suisse First Boston LLC, f/k/a Credit Suisse First Boston Corporation (collectively, “CSFB”), alleges the following facts and claims: NATURE OF THIS ACTION 1. Enron brings this suit to recover large pre-petition illegal and preferential payments to a stockholder, made at times when Enron was insolvent, notwithstanding that other...
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...TO: Mr. Yorke, CFO FROM: DATE: SUBJECT: Internal Audit Results of Fraudulent Activity I took on the task of going through the Employee Travel Database to see if there are any discrepancies between the actual cost of the trip and what the company paid. These may be intentionally fraudulent actions that I believe should be looked into further Below is a list of findings that I believe should be looked into right away: • Approval Number 124500 has been used 3 times. • Expense Number 561856 was never formally approved by management • Expense Numbers 5641055, 5641104 & 5641337 exceeded the Max Amount Allowed by over 20%. • Carl Svenson has unusually high taxi cost as well as a high number of reimbursements. Marie Redwood also has a high number of reimbursements. • Expense Number 5640926 & 5640975 claimed both airfare and mileage. • There are 19 instances where both a taxi and car rental cost was claimed. • Expense Number 5640975 claimed both mileage and a car rental cost. • There is a high number of instances where the actual distance is exceeded in the claims for reimbursements. • Marie Redwood’s claim from Atlanta is 300 over the average. Upon reviewing these findings, I found that Carl Svenson and Marie Redwood’s name appears more often than others when these tests were run. I believe this warrants the need to investigate their actions on a deeper level for possible fraudulent activity. Expense Number 5640975 was also a result of multiple tests, in further investigation...
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...Planning and Activities Search the Internet for a recent occurrence of accounting fraud that an independent accounting firm failed to detect. Write a three to four (3-4) page paper in which you: 1. Evaluate the extent of the fraud in question, and suggest three to five (3-5) reasons why the independent auditors failed to detect the fraudulent activity. 2. Determine the level of responsibility of the auditors to detect within the scope of the audit activities. 3. Suggest the main audit procedures that the firm should have performed to detect the fraud. Indicate your rationale behind your suggested audit procedures. More Details hidden... 1. Activity mode aims to provide quality study notes and tutorials to the students of ACC 576 WK 4 Assignment 1 in order to ace their studies. ACC 576 WK 4 ASSIGNMENT 1 To purchase this visit here: http://www.activitymode.com/product/acc-576-wk-4-assignment-1/ Contact us at: SUPPORT@ACTIVITYMODE.COM ACC 576 WK 4 ASSIGNMENT 1 ACC 576 WK 4 Assignment 1 - Audit Planning and Activities Search the Internet for a recent occurrence of accounting fraud that an independent accounting firm failed to detect. Write a three to four (3-4) page paper in which you: 1. Evaluate the extent of the fraud in question, and suggest three to five (3-5) reasons why the independent auditors failed to detect the fraudulent activity. 2. Determine the level of responsibility of the auditors to detect within the scope of the audit activities. 3. Suggest...
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...when working with people of all levels. I love being self-motivated and able to contribute effectively to a team by making a real and measurable difference for the company. Past Experiences 2015 – I worked for a family supermarket named “Kareems Supermarket” located in Nechells where I was supervising the shop. I was managing various amounts of tasks i.e. · Keeping an eye on queue lengths at the shop counters. · Making sure stock levels are maintained. · Articulating the benefits, features and value of the store goods to customers. · Reporting to senior managers any significant business risks for e.g. Hazards such as wet floors, goods/valuables on the floor and also identified fraudulent activity and if so handle it in a great manner of way. 2014 – I worked for a popular restaurant with a traditional Asian/ Indian theme, located in the heart of Birmingham I benefited by learning what goes on behind the kitchen doors and...
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...Anchor Activity: Brown Bear Activities for the story: Brown Bear, Brown Bear, What do you see? By Bill Martin, JR. The anchor activities will be: matching picture to picture, re-telling the story, and tile animal puzzles. Grade: Early Childhood Special Education (3-5 years old) Curriculum Focus: These activities are related to the concept or concepts being learned. They are activities that everyone in the class will be able to do, providing differentiation because students have a choice of activities. Outcome- • Extend and review skills and demonstrate understanding of content and skills that students need to acquire. Designed to teach color vocabulary, animal names and/or sounds and matching picture to picture. Different students can have different anchor activities so their process of reviewing content will be different depending on what activity they do. The expected outcome(s) : • Students will take an active role in learning classroom routines. • Students will be able to complete the file folder game of matching the correct animal to the correct picture. Students will complete the tile puzzles. • Students will retell the story, Brown Bear Brown Bear by Bill Martin using the flannel board pieces. Procedure(s): I will give verbal directions for each activity. I will demonstrate and model how to do each one as well. I will make sure that each student knows where the materials are kept and are clear on the expectations. I will make sure that the...
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...what was done during our class session. It involved us participating in various activities that would require us to rely on the knowledge and expertise of the other members of the group that we were randomly assigned to. This training session however would be different because of the various cultures, backgrounds, and personalities represented. | The first team training exercise was a game called charades. It required us to learn how to converse with others without the use of words or sounds. We had to compete against the other team, and whoever guessed the most words correctly won the game. This particular exercise teaches the value of clear communication between team members and aids in building relationships. Trusting our ability to read body language was the next challenge and it was the most difficult. We would not only have to guess which person of the opposite team held a coin in their hand but which hand specifically. During this game, we did not trust in one of our members’ judgments and as a team, we should consider everyone’s opinion within the group. If one person has the ability to read body language, we should follow the advice of that team member since they have used their expertise to guess correctly. This is where trust is developed within the group members and is displayed in the support of the final decision. The last challenge took us uphill. During this activity, we had to strategize a way of allowing our team members to fit into a circle that...
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...resource needs and issues they currently face as basis for staffing decisions. Pat Hartlake, the operations manager recognized the importance of the establishment of a separate and experienced human resource unit and developing good relations with the HR staff to achieve efficiency in addressing human resource problems. Second change is the performance of human resource functions. One activity is staffing or obtaining qualified employees through advertisements and interviewing applicants and looking at application papers to determine work stability. has a background in sales so she is confident in her ability to select qualified employees. Another activity is investing in employee motivation. Previously, the store has a high turnover rate primarily attributed to the inconsistencies in discipline procedures. introduced a performance assessment procedure that considers the quality and quantity of work performed by employees as basis of disciplinary action, possibly dismissal after incurring three valid disciplinary actions, and annual salary increases. Still another activity is employee development through the...
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...helps with staying organized, eliminating idle time and allows for planning ahead. The creation and use of a schedule reduces the stress about what task an individual must do next. By having time designated for certain activities, a schedule helps prevent forgetting tasks as well as rushing through other tasks. A schedule helps allot time for school work and business activities and leaves an individual in charge of what they want to do and when they want to do it. As a student, one should be reasonable about business growth by prioritizing and designating only a few hours a week for business activities. It is practical to begin by establishing a small scaled business while in school, with the intention of expanding later when more time is available. Ways to Create a Schedule There are a number of different ways a schedule can be created and many tools that make it a simple task. Many online websites can generate a schedule once input is entered such as Google Calendars which can instantly create a schedule that manages your time. If you are an owner of a Smartphone, applications, such as Tungle Me and Smart Time, can also be useful. However, the most effective schedules are made personally by an individual since they have consideration of activities that take place in their own lives. Research on working effectively shows that most people work best by working intensely for...
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...Never Enough Time A day consists of 24 hours. Somehow this is never sufficient amount of time to complete all task or activities needed to be done in a person’s life. Some of these task and activities include work, school, personal lives, and just everyday life duties. It is these activities that can lead a person to stress and anxiety because not everything can be accomplished in a daily basis. Time management can be the answer to help complete daily activities and eliminate stress brought on by this. Time management is a discipline that sometimes accompanied by many failures. When taken seriously, the rewards will be found and worth the effort (Repak). Time consist of taking care of a family by a single parent or parents, maintaining a home, working a full-time job, and attending college to maintain a degree. Within trying to take care of these tasks, there are still smaller task that must be done. However, besides attending to these particular matters, a person must also find time relax and get sleep. To resolve the problem of finding time to do all the activities that are required to be completed daily, a person must have good time management skills. The struggle of time management is not simply a case of cutting back or acquiring new skills because the exhaustion and fatigue that a person feels has a connection on so many areas of life – our relationships, disposition, availability, etc (Repak). Time management skills can help aid in keeping a person on schedule...
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...Katherine Lund Unit 5 Assignment PA350 Social Security and Disability Law April 1, 2014 Step 1: Work Test-Is the claimant working and earning more than substantial gainful activity? Johnny Superton is working for his brother’s lawn mower shop and getting paid $320.00 per week which equals $1,376.00 per month. This is over the $1070.00 amount that Social Security has set in place for substantial gainful activity. Therefore, he would be denied benefits in step 1 of the SSA’s five step Sequential Evaluation Process for Determining Disability. Step 2: Severity Test- Does the claimant have a severe impairment that significantly limits his or her ability to do basic work activities and that also meets the duration requirements? Johnny Superton does have a severe impairment that significantly limits his ability to do basic work activities. Because of his accident, the doctors had to amputate his right leg just below the knee due to an uncontrollable MRSA infection, amputate his left foot due to gangrene. Although he has prosthetics, he is unable to use them because they do not fit well. The injury occurred on March 1, 2013 which also means he is within the duration requirements. Step 3: Medical Listing Test-Does the condition meet the SSA’s medical listings, or is the condition equal in severity to one found on the medical listings? Section 1.04 of the Disability Evaluation Under Social Security is disorders of the spine. In his accident Johnny’s L5-S1 disc burst and...
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...SCHOOL OF LAW Assessment on the Effect of Filming Activities on public and individual level in Gondar Town Prepared by: Name ID no 1. Ethiopia Getachew------------------------------------------------3446/03 2. Berhe Gessesew---------------------------------------------------3441/03 3. Heyredin Ahmedin------------------------------------------------3460/03 4. Kirubel Fikre------------------------------------------------------3448/03 5. Kassahun Zeleke---------------------------------------------------3446/03 6. Petros Dea----------------------------------------------------------3489/03 7. Goitom Birhane----------------------------------------------------3454/03 8. Abinet Kumsa-------------------------------------------------------3446/03 9. Wubetu Melkamu--------------------------------------------------3501/03 Submitted to: Ins. Muluken G. Submission date: May, 2/2013 Acknowledgment Our first and foremost gratitude is forwarded to the respondents who deliver us their kind support in filling the questionnaires and to respond for our causal interview as the responses they provide determine the analysis & conclusion of the research. We would also like to offer our heart full thanks to our Instructors, of legislative drafting Ato mulken who make us to study on this area Finally our thanks goes to the secretary who, prepared this final report paper. ...
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...Week 5 Review Questions March 2, 2013 1. The project manager’s primary attention must be on activities that are on the project’s critical path because if there is any delay at all, it would cause the project to be delivered late. 2. For any activities on the critical path, there is zero amount of slack. For activities not on the critical path, the slack is calculated by subtracting the ES (earliest start) from the LS (latest start) or by subtracting the EF (earliest finish) from the LF (latest finish). 3. To determine the ES for a item with 2 predecessors, the project manager should look at each predecessor to see if either one of them or both of them are on the critical path. The ES is the later of the 2 predecessor’s LF. The LF for an activity with 2 successors is determined by looking at each successor’s LS and determining which one has an earlier LS. 4. All the activities on the project’s non-critical path will not have the same slack because each of them can have different predecessors and different successors and different timeframes. 5. A. 4 B. 2 & 3 C. 5 6. Dummy tasks are used in situations where 2 activities have the same starting and ending nodes to make sure to be able to distinguish between the activities and not have the 2 activities be considered the same activity. 7. Because task d is only 6 days and task c is over double than task d so we can safely assume that a merge problem won’t occur because in all likelihood, task d...
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...program that calculates the user’s daily caloric balance. The first phase of the program development cycle is to identify the tasks or requirements needed for the program. Below is a list of those activities that we have identified: 1. Get Name 2. Get Gender 3. Get Weight 4. Get Calories Consumed for Breakfast 5. Get Calories Consumed for Lunch 6. Get Calories Consumed for Dinner 7. Get Calories Consumed for Snacks 8. Get Time spent doing Heavy Activities 9. Get Time spent doing Moderate Activities 10. Get Time spent doing Light Activities 11. Get Time spent at Rest 12. 12. Define heavy activity Heart Rate 13. Define moderate activity Heart Rate 14. Define light activity Heart Rate 15. Define Heart Rate when at rest 16. Calculate Total Calories Consumed 17. Calculate Total Calories Expended 18. Calculate Calorie Balance 19. Convert Calorie Balance to Weight Gain/Loss 20. Display Total Calories Consumed (the result of the calculation in step 16) 21. Display Total Calories Expended (the result of the calculation in step 17) 22. Display Calorie Balance (the result of the calculation in step 18) 23. Display Weight Gain/Loss (the result of the calculation in step 19) Next, from the list of activities, we can now determine the modules that will be used in the program: 1. Get Personal Information 2. Get Calories Consumed 3. Get Calories Expended 4. Define Constants (Heart Rates) ...
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