...BSA The BSA regulations require all financial institutions to submit five types of reports to the government. The following is not an exhaustive list of reports to be filed. The FBAR has an individual filing requirement, as detailed below. 1. FinCEN Form 104 Currency Transaction Report (CTR): A CTR must be filed for each deposit, withdrawal, exchange of currency, or other payment or transfer, by, through or to a financial institution, which involves a transaction in currency of more than $10,000. Multiple currency transactions must be treated as a single transaction if the financial institution has knowledge that: (a) they are conducted by or on behalf of the same person; and, (b) they result in cash received or disbursed by the financial institution of more than $10,000. (31 CFR 103.22) 2. FinCEN Form 105 Report of International Transportation of Currency or Monetary Instruments (CMIR): Each person (including a bank) who physically transports, mails or ships, or causes to be physically transported, mailed, shipped or received, currency, traveler’s checks, and certain other monetary instruments in an aggregate amount exceeding $10,000 into or out of the United States must file a CMIR. 3. Department of the Treasury Form 90-22.1 Report of Foreign Bank and Financial Accounts (FBAR): Each person (including a bank) subject to the jurisdiction of the United States having an interest in, signature or other authority over, one or more bank, securities, or other financial...
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...financial transactions, and increased unpredictability of international capital flows and exchange rates due to unanticipated cross-border asset transfers (fatf-gafi.org). 3. Is there a "typical" social background of the offender(s)? Are there any current trends . . . data issues? The typical money launderer is usually wealthy since the person or organization has a large, steady amount of excess money that needs to be “washed” of its illicit origin. However, the “social” characteristics, including the race, college education, vocation, and social position of the person or organization is more diverse. Typical money launderers are criminal organizations, such as the American Mafia or Chinese Triads, which are engaged in black market activities such as controlled substances, gambling, and...
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...and Money Laundering Definition Money laundering is defined as: ‘The funnelling of cash or other funds generated from illegal activities through legitimate financial institutions and businesses to conceal the source of the funds.’ Anti-Money Laundering, 2nd ed., IFAC, 2004 Fraud is a general term for deliberate misrepresentation and may include money laundering. The problems of fraud and especially money laundering are increasing at an unprecedented rate. Governments worldwide are introducing new legislation and penalties for such white collar crimes. However, the huge amounts of money involved in these illegal activities ensure that criminals continue to exploit ways of increasing their activities. They clearly weigh up the potentially vast profits against their chances of being caught and the subsequent penalties. Context It is a fact that legitimate financial institutions and businesses may be involved in fraud and money laundering. It is therefore crucial that CIMA members, whether in practice or in business, are fully aware of this possibility and are alert to the signs of money laundering which can affect their business. Examination candidates should be aware of the risks involved, especially at strategic and TOPCIMA level. They should ensure that they know the signs of possible money laundering and the steps they must take to report it. 3 Topic Gateway Series Fraud and Money Laundering Overview There are a number of ways in which criminals commit financial...
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...ROLLMAN had left her vehicle to travel with people she had befriended. DORAN also stated that ROLLMAN my have traveled toward Montana and is possibly in Montana. I informed DORAN that I would see what I was able to do and get back to her. Upon further investigation Big Horn County Dispatch informed me that ROLLMAN has a valid drivers license (Wy license # 102872-546) as well as a 4 door blue in color Honda registered to her (Wy passenger 10-44423) ROLLMAN has an address of 516 west south #2 in Greybull but after doing research as well as speaking with multiple officers and dispatchers I was unable to verify this address as a legitimate address in Greybull. The registered vehicle has an address of 1601 Alger Ave Cody Wy 82414, which I found...
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...Spector 360 Recon. This software tracks employee’s every internet activity such as email, websites, online searches, chat/IM, keystroke activity, application usage, network activity, file transfers, document tracking, snapshot recording, user activity, and keystroke detection. An employer can learn about every internet activity that an employee did in working hours using company facility by using this software. Business can benefit from this software by early detecting on insider threat. Laudon and Laudon (2013) stated, “Companies also fear leakage of confidential information and trade secrets through e-mail or social networks” (p. 197). This software will only provide the information on employee’s internet activity to the management if they detected any suspicious activities otherwise they will only stores the encrypted data on local machine for 30 days, this feature can maintain employee privacy. Ball, Daniel, and Stride (2012) stated, “Much of concern is focused on the privacy of personal information, and is fuelled by both the widespred use of information systems by organizations to capture, store and process information, and the ease of transmission of information between organizations” (p. 376). I would think it is necessary for a business to monitor employee’s internet activity. I think this software is a great monitoring software to use because as long as you don’t do any out of bounds activity you don’t need to worry about to get recorded. This software doesn’t...
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...thought. Dall stated that he did not enter the residence, however looked inside and saw Foster lying on the bedroom floor. Dall told me he walked back to the driveway with Harth and told her she needed to call the police right now. I asked Dall if he had seen Foster anytime previous to this incident and he told me no. Dall left the scene prior to providing a statement form. #3 Neighborhood maintenance employee, Joseph Amberoso: Assisting Officer J. Esposito spoke with Joseph Amberoro in front of this residence. Officer Esposito advised that Amberoso last observed Foster walking along US 19 on Tuesday (12/5/2017). Amberoso advised he typically observed a white utility vehicle parked at the residence and does not recall seeing any suspicious activity at this location. #4 Neighbor, Ashley Lake: I spoke with Foster’s neighbor Ashley Lake as she was leaving for work. I asked Lake if she had known Foster and she said only to say hello. Lake lives in the residence to the east of the incident location. Lake stated she didn’t see Dall or Harth on Friday, 12/08/2017 but did see the white utility vehicle in the driveway sometime around 1230 am on Thursday, 12/07/2017. Lake stated she heard several door’s slamming from inside Foster’s residence and the heard a vehicle leave the area but was unsure of the time. #3 Neighbor, Alexia Mancuso: At this time I was unable to make contact with Alexia Mancuso who resides in the residence to the west of the incident location. I was later notified that...
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...past quantitative financial activities and are useful in making future economic decisions. (Albrecht, Stice, Stice, & Skousen, 2002) The same financial data is used to derive reports for each accounting process yet they differ in some ways. Financial accounting primarily provides external reports for external users such as stock holders, creditors, regulating authority and others. (Garrison, Noreen, & Brewer, 2010) On the other hand Managerial accounting is concern with providing information that deals with the internal viability of the organization and is tailored to meet the needs of an individual organization. (Albrecht, Stice, Stice, & Skousen, 2002) Managerial Accounting addresses those aspects that relates to an individual organization return on investments (ROI). (Albrecht, Stice, Stice, & Skousen, 2002) A company’s profitability depends on periodic attention to its assets turnover and profit margin. This process is designed to support the de... ... middle of paper ... ...egulator or auditor is going to insist that a company implement a good management accounting system. (Garrison, Noreen, & Brewer, 2010) The choice of how to collect and utilize information in a company is strictly management’s decision and is a part of the company’s competitive strategy. Financial and Managerial accounting are used for making sound financial decisions about an organization. They provide information of past quantitative financial activities and are useful in making future...
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...Consists of: – Group report – 60% of your coursework mark – Individual report – 40% of your coursework mark • Working in same groups as previously • Using the interface you have developed for CW1 – So I hope it’s ready! Coursework 2 – Group Activity • You must evaluate your prototype in 2 ways 1. 2. Using a method that utilises actual users, the ‘cooperative evaluation’ process discussed in today’s online lecture Using a ‘cognitive walkthrough’ (each member of the group should do this individually) Coursework 2 – Group Activity • You can do the cognitive walk-through evaluation in your own time – or using the lecture time we are not using at the end of term • You can also do the cooperative evaluation with live users in your own time – but you will have to find your own participants – it’s probably easier to get it done in next week’s lecture. • Next week we have 2 lecture slots available. – You must attend both sessions – Monday 9am Groups 1-12 will evaluate their interfaces (others act as participants) – Monday 12noon Groups 13-25 will evaluate their interfaces (others act as participants) Coursework 2 – Cooperative Evaluation days • Use the participants made available to you • I would suggesting running at least 3 participants through your interface • Remember the process of research • Remember the code of conduct • Think about what task(s) you want people to perform with your interface • Think about how you will record their activity / responses – – – –...
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...The purpose of this ERPsim report is to facilitate reflection on ERPsim lab activities to maximize the learning outcomes for each activity. The simulation activity will not be a graded exercise, however the report submitted based on the activity will be graded. Reports will be graded based on the following criteria: •Presence of required elements •Communication effectiveness (clear, well-written, professional, etc.) •Quality of content •Degree of detail and specificity in observations •Evidence of insight and learning The report should be based on your most recent simulation activity and is to be an individual activity. The report should be 1-2 pages long at most, and contain the following information: 1. Your name, your team name, the date of the simulation, and what your team's finishing position was in the simulation. 2. An explanation of the strategy and methodology your team employed (i.e. what did you do to compete and why?) 3. What did you think went well? (Strengths) 4. What could be improved for the future? (Weaknesses) 5. List two things you learned during this activity. (Outcomes) 6. Identify which role you were responsible for in your team. Provide a brief explanation of how you used the information in the SAP system to perform your role. What information would help you perform your role better. Please note: Keep in mind that we are using ERPsim as a class activity for various reasons: to learn more about Enterprise Information Systems, to gain...
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...preparations, interview skills as well as professional behaviors, such as professional etiquette and professional images. 2. To learn about Silicon Valley business and technology trends, workforce demands, and job opportunities, 3. To gain exposure and learn to network with Silicon Valley business and high-tech professionals for expanded professional networks. Instruction Method Lectures, seminars, drills, group discussions, panel discussions, case studies. Page 1 of 9 Course Objective https://stuosc.npu.edu/Syllabus/PrintSyllabus?enc=YlL9BQWX9fPV9ei3GyyrOtJCPTwZmHhrQ/5r/oP9RCHU23CnnU4wHoeMk5Ohgp5c PrintSyllabus 1/13/15 8:23 PM Teaching Strategies Notes Interactive group work and hands-on drills, practices, and individual report writing. (1) Log onto...
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...Syllabus College of Social Science PSY/300 Version 5 General Psychology Copyright © 2013, 2012, 2011, 2010, 2006 by University of Phoenix. All rights reserved. Course Description General Psychology is a survey course which introduces the student to the major topics in scientific psychology as applied to human behavior. Applications of these principles will be made to the human experience. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: • University policies: You must be logged into the student website to view this document. • Instructor policies: This document is posted in the Course Materials forum. University policies are subject to change. Be sure to read the policies at the beginning of each class. Policies may be slightly different depending on the modality in which you attend class. If you have recently changed modalities, read the policies governing your current class modality. Course Materials Kowalski, R., & Westen, D. (2011). Psychology (6th ed.). Hoboken, NJ: Wiley. All electronic materials are available on the student website. Week One: The Science of Psychology Details Due Points Objectives 1.1 Examine the major underlying assumptions of the various schools of thought in psychology. 1.2 Explain how psychological research applies to various aspects of personal and social life. 1.3 Determine what guidelines should be applied...
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...or finance department. This is a department that is responsible for many aspects of the business. This department gives managers and employees the monetary status of the company enabling them to make important decisions to guide the company. It is important that individuals are able to understand basics of accounting and the four basic financial statements. Purpose of Accounting Accounting serves many important functions in a business. First an individual needs to have a basic understand of accounting. Accounting consists of three very basic activities which are identifies, records, and communicates financial information within a given period. The first activity is to identify events relevant to the company during that time period. Accounting also records events in order to provide history of its financial activities. This activity of records must be systematic and in chronologically. The last major activity that accounting demonstrates is the ability to communicate information of accounting reports. With accounting giving this vital information to an individual it is important that the individual is able to analyze and interpret the information that is given. To be able to interpret the information the individual will have to be capable to explain the uses, meaning, and limitations of the data. When analyzing the information the...
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...i. Attendance 20% ii. Log Book 20% iii. Involvement 10% iv. Achievement 10% v. Fitness Tests 40% Attendance 1. Students who are absent from the Co-curriculum course and present a letter/proof of the reasons stated below will be considered present with a remark: a. Medical Certificate (MC) b. Represent TAR College for external events c. Death of IMMEDIATE family member 2. Students who are absent with the reasons below will not be considered present: a. Involvement in club/societies/school activities b. Personal matters Course Content/ Lesson Plan Week 1 Briefing on Assessment, Rules & Regulations. Week 2 Body Mass Index, Cardio & Flexibility Exercises. Week 3 Muscle Fitness & Core Exercises. Week 4 Effort & Execution of Techniques for Muscle Fitness Exercises. Week 5 Introduction to Group Exercise Programmes. Week 6 Group Exercise Activities. Week 7 Group Exercise Activities. Week 8 Muscle Fitness Test. Week 9 Cardio Fitness Test. Week 10 Practice & Preparations for Co Curricular Day. Week 11 Practice & Preparations for Co-Curricular Day. Week 12 Co-Curricular Day....
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...Routine Activity Theory Katherine M. Grzybowski Arizona State University 1 March 2012 Cybercrime 1 TABLE OF CONTENTS 1. ABSTRACT .....................................................................................................3 2. INTRODUCTION...........................................................................................4 3. A REVIEW OF CYBERCRIME ...................................................................6 3.1 Cybercrime Legislation ............................................................................7 3.1.1 Federal Laws .................................................................................7 3.1.2 State Laws ......................................................................................9 3.2 Cybercrime Law Enforcement Agencies ................................................11 3.3 Classifying Cybercrime ............................................................................16 3.4 National Levels of Cybercrime ................................................................19 3.4.1 Business Cyber Victimization ......................................................20 3.4.2 Individual Cyber Victimization ...................................................22 4. A REVIEW OF THEORIES..........................................................................26 4.1 Self-control Theory ...................................................................................27 4.2 Routine Activity Theory...
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...Self-control and Routine Activity Theory Katherine M. Grzybowski Arizona State University 1 March 2012 Cybercrime 1 TABLE OF CONTENTS 1. ABSTRACT .....................................................................................................3 2. INTRODUCTION...........................................................................................4 3. A REVIEW OF CYBERCRIME ...................................................................6 3.1 Cybercrime Legislation ............................................................................7 3.1.1 3.1.2 Federal Laws .................................................................................7 State Laws ......................................................................................9 3.2 Cybercrime Law Enforcement Agencies ................................................11 3.3 Classifying Cybercrime ............................................................................16 3.4 National Levels of Cybercrime ................................................................19 3.4.1 3.4.2 Business Cyber Victimization ......................................................20 Individual Cyber Victimization ...................................................22 4. A REVIEW OF THEORIES..........................................................................26 4.1 Self-control Theory ...................................................................................27 4.2 Routine Activity Theory ..............
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