...Confederate Flag has been the center of a major controversy that has spanned the entire United States. Many writers, when speaking on the subject of the Confederate Flag, now use words like “racism,” “controversy,” and “a symbol of hate.” Other writers, like John M. Coski, use words like “cultural property” and “a very practical banner.” The Confederate Flag that we know today was actually not the official flag of the Confederacy. Instead, the “Stars and Bars,” as it was nicknamed during the Civil War era, was actually the battle flag. The design was adopted by the Confederate Congress in March 1861 because of its resemblance to the American Flag. So how did this Civil War era banner spark so much controversy within the American...
Words: 1807 - Pages: 8
...FraudAnalytic, Nonfinancial, and Red Flags | For Dr. Pacini ACG 6686: Accounting Fraud Examination Concepts -Spring 2013 – Mavis Curley Florida Atlantic University April 25, 2013 | I. INTRODUCTION The use of analytical procedures on financial data to asses risk and detect fraud is standard practice for auditors; however, using only financial data has been shown to be ineffective in uncovering many frauds. (3-Brazel) Auditors and forensic accountants find that when nonfinancial performance measures and financial data are compared inconsistencies can be exposed, and fraud risk revealed, that otherwise would have gone undetected. (3-Brazel) There are a number of nonfinancial performance measures which can raise questions about financial reporting and the corporations environment; although they are not directly related to the accounting of the business they function as possible indicators or symptoms of fraud; this can help detect wrong doing sooner than analytical procedures alone. This paper will describe common nonfinancial performance measures and through the use of a fictional corporation, show how nonfinancial performance measures and can expose fraud and fraud risk and discuss the use of red-flags and the future of nonfinancial measures in auditing, investing and investigations. II. NON FINANCIAL MEASURES AND CORPORATION X The American Association of Accountants (AAA) published a commentary paper on the NFM research done by Brazel et al, below is...
Words: 2175 - Pages: 9
...Bernie Madoff: The Makings of a Ponzi Scheme Brent Casebolt Keller Graduate School of Management Abstract This paper explores seven published articles that report on the story of Bernard Madoff. These articles were the results of research conducted on the internet and include well known publications and authors throughout the United States. Some articles paint a picture of the timeline that brought Bernie Madoff to his ultimate demise. From humble beginnings to Federal prisoner in North Carolina, the story is full of interesting facts and unbelievable occurrences. Other articles bring to life the sad story of other players involved in the Ponzi scheme. While others lay out in great detail the failings of our own government to put Bernie Madoff away much sooner than he was. Finally, this paper will explore the role of digital evidence in this Ponzi scheme and the simplicity of computer hardware and software involved. Bernie Madoff: The Makings of a Ponzi Scheme Bernie Madoff has been one of the most interesting and controversial figures in all of American financial industry history. In this paper, I will take you on a journey from his early childhood to his current status as a Federal prisoner in North Carolina. I will discuss all of the major players involved in the Ponzi scheme, the SEC’s failure to catch him on numerous occasions, and the digital evidence that he did or did not leave behind during his life of crime. After examining all of the above, I...
Words: 3522 - Pages: 15
...KNEC 2005 Computer Applications Question Paper 1. (a) Outline FIVE advantages of application packages as compared to the in-house programs developed by the organization's programmers. (10 marks) (b) Explain FIVE factors that the buyer intending to acquire an application package should consider. (10 marks) 2. (a) Explain the following functions of an operating system. (i) Job scheduling (ii) Memory allocation and loading of programs (iii) Interface the user or the operator to the system's hardware. (9 marks) (b) Explain any THREE characteristics of an operating system. (6 marks) (c) Define the following service programs (i) Text Editors (ii)Loaders (iii) Language Translators 3. (a) List FIVE controls to prevent computer fraud. (5 marks) (b) Explain the following computer crimes (i) Theft of computer time (ii) Hacking (iii) Sabotage (c) Outline THREE Security measures against each of the following threats to computer security. (i) Terrorist Attack (ii) Fire 4. (a) Explain FOUR benefits from use of the internet. (8 marks) (b) Explain FOUR problems on the internet. (8 marks) (c) Define the following terms. (i) Intranets (ii) Extranets 5. (a) (i) Define the term "Paperless office (ii) Explain two electronic publishing systems. (7 marks) (b) Explain the stand alone word processors. (3 marks) (c) Explain the following word-procesor facilities. (i) Glossary (ii) Text Editing (iii) Line-wrap-around (iv) Ranner (v) Bullet (10 marks) 6. (a)...
Words: 4015 - Pages: 17
...Business Analysis and Valuation Report Prepared By: Version # Updated on ------------------------------------------------- Acknowledgments ------------------------------------------------- If applicable, include acknowledgement to contributing individuals: ------------------------------------------------- ------------------------------------------------- Analyst’s Name | Number | E-Mail Address | | | | Document Name | | Date Created | | Milestone 1 date submitted | | Milestone 2 date submitted | | Milestone 3 date submitted | | Finalization date | | | | | | | | REPORT VERSION RECORD The Business Analysis and Valuation Report is a managed document with tracking of versions, changes, and release dates for each of the three milestones. Version Name | Version Number | Date | Author(s) Name(s) | Change Description | | | | | Document created | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Milestone versions of the report are issued including the complete document with the sections completed to date to reflect the work to date by the analyst team. The milestone versions of the document are authorized for release only after the analyst’s signature has been obtained. Milestone 1 PREPARED: DATE:___/___/___ (for acceptance) (, signature) POSITION: ___ Milestone 2 PREPARED: DATE:___/___/___ ...
Words: 2600 - Pages: 11
...lysis for SoxSelam Kate Naode Tayler *Follow the basic outline below to construct your paper and sales presentation. * Introduction * Brief history of your product/service (be creative, a few photos throughout this paper is always nice).SELAM * Product/Service (see chapter 2) * Identify product attributes. * Identify and explain customer marketplace. * Identify and explain competition. * Other general research including distribution (how is this product sold through a direct sales channel) and promotion * Strategic Plan * Prospect universe (where to find prospects). * Target prospect (who has potential to buy your product/service-Ch. 7). SELAM * Prospect List-ideal prospects, economic bracket, kinds of organizations they belong to, their characteristics, married, single, children, political leanings, occupation, education, hobbies, illnesses. * Ideal customer profile (p.264 Exhibit 8-6, numbers 1-9). Tayler * Identify single selling objective (be SMART p.263, Ch. 8). Naode * -Identify buyer modes, customer wins and results, red flags and strengths. * Customer Benefit Plan (p.264-266) * FABs, why should buyer purchase your product? * Marketing Plan-how product is most effectively used, or if you are selling to wholesalers or retailers, explain how they will price, sell, promote, display (includes shelf spacing and positioning), and...
Words: 682 - Pages: 3
...PME 601 November 2015 Week 2 Homework Video Summary 11/8/2015 After reviewing video 4 of 8, summarize the salient points or topics of the particular video and how the information supports the information in the chapters and preparation for the PMP. The video discusses the key points of “The Hexagon of Excellence” and all the six functions that help support the project management organization within a company. These functions integrated processes, culture, management support, training/education, informal project management, and behavioral excellence are the keys to a successful project management program. The core processing of integration are project management, total quality management, risk management, change management, and concurrent engineering. These processes are looked at through how the effects on a project can take place in the past, present, and future. Culture is based on the principles of communication, cooperation, team work, and trust. Management supports takes the view of both executive, as well as project-line interface from a mature and immature company practices. Training and education has been found to be a key fundamental in the processes of project management training and implementation. Informal project management is the practical application of PM activities through effective and efficient working eliminating waste through process. Behavioral excellence lends itself to all other areas however the behavioral of the...
Words: 770 - Pages: 4
...Search Join Login Help Contact Welcome Anti Essays offers essay examples to help students with their essay writing. Sign Up Creamy Creations Takeover Essay Below is an essay on "Creamy Creations Takeover" from Anti Essays, your source for research papers, essays, and term paper examples. Creamy Creations Takeover Organizational and Corporate Communications Chapter 3 Creamy Creations Takeover – COMM-3213 Instructor: Zelda Togun Alethia Uwandu Mid America Christian University Student August 16, 2014 Week 4 conflict Management Assignment P1 The Burger Barn executives see a rosy future ahead for Creamy Creations. Do you see any reasons why they should not be so optimistic? What are the potential future pitfalls they should be watching out for? (150 -200 words) I think that Burger Barn executives may be “counting their chickens before hatching,” for they are looking at the lack of efficiency and the fact that customers would wait for 10 minutes. They should not be so optimistic about the company moving forward in a great way because they are forcing their employees to work harder and faster, which reminds me of Frederick Taylor’s “Theory of Scientific Management,” which he was adamant about “time and motion.” Employees want to feel appreciated and may have enjoyed taking their time in...
Words: 550 - Pages: 3
...Auditing Research Paper City of Dixon Embezzlement 11/6/2012 ACC 235 Growing up in a small town, Rita Crundwell spent most of her life very close to the town of Dixon. She was from a well brought up, hard working family and was one of six children. Her family was very interested in horses and would participate in horse shows while the children were growing up. Rita was an honors student while in high school, landing in the top 20 out of 300 students who were in the National Honors Society (Smith, 2012). Although she graduated high school, Rita did not continue her education. The reason being that while in high school, she landed a part-time job at City Hall. Darlene Herzog, who was Dixon’s comptroller at the time, convinced Rita to stay with City Hall because she caught onto everything so quickly and was a great asset to the team. Through her hard work, Rita was able to advance herself, moving from secretary and then to treasurer. After 12 years of working with City Hall, in 1983, she replaced Darlene Herzog, who had to retire due to health problems. This placed Rita at the top of the financial department of City Hall, being named both the treasurer and the comptroller. It was the start of what would eventually lead her to be taken out of her office in handcuffs almost 30 years later. Dixon is a small town in the northern part of Illinois. It has a population of nearly 16,000 and was never rolling around in the excess money the town owned. In fact...
Words: 3205 - Pages: 13
..........................................................................................................................6&7 What user accounts were employed to gain access?..................................................................7&8 What vulnerabilities were exploited?..............................................................................................8 What can be done to prevent a recurrence?................................................................................8&9 Conclusion………………………………………………………………………………………...9 References……………………………………………………………………………………….10 Abstract The purpose of this paper was to perform a forensics analysis of a network break-in. In the first part of the paper, six screen shots are inserted from the OSForensics software. In the second part of the paper, it discussed how to go about finding information when you are told there has been a break-in. There were five essay questions that went along with this scenario. The first question discussed utilities that would be used to establish what servers were compromised. Web shells, administrative interfaces, and general attack activity were three indicators to make this determination. The second question involved identifying methodologies to find out what network equipment was...
Words: 1627 - Pages: 7
... | | |COM/156 Version 7 | | |University Composition and Communication II | Copyright © 2013, 2011, 2010, 2009 by University of Phoenix. All rights reserved. Course Description This course builds upon the foundations established in COM/155. It addresses the various rhetorical modes necessary for effective college essays: narration, illustration, description, process analysis, classification, definition, comparison and contrast, cause and effect, and argumentation. In addition, requirements for research essays, including the use of outside sources and appropriate formatting, are considered. Policies Faculty and students 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 Arlov,...
Words: 4385 - Pages: 18
...Faculty of Business, Sport and Enterprise Research and Enterprise Working Paper Series Working Paper Number IX June 2010 THE PERCEPTION OF THE VALUE OF HIGHER EDUCATION AMONGST TANKER OFFICERS Quentin.Cox@Solent.ac.uk 1 Abstract Current international maritime legislation requires professional qualifications to be attained, in order for seafarers to be employed as senior officers on merchant ships. There is no requirement for higher educational qualifications to be held by these staff. Nonetheless, it is apparent that many officer employees are conscious of the desirability of possessing recognised educational qualifications. Several have, entirely voluntarily, taken steps to advance their higher education simultaneously with their seagoing careers. This is not a new phenomenon but an opportunity has been taken to gauge current attitudes toward the matter. The paper has been composed as a result of empirical research from a random sample of seagoing officers, whom have attended the Specialised Tanker Training Programmes at Warsash Maritime Academy, since the autumn of 2009. A sample, consisting of 61 course participants, was asked if any had undertaken, or had considered undertaking, higher education study. Of these, 21 had indicated such a preference and were then presented with a series of ten open-ended questions. The results of this survey are presented in this paper and the rationale behind their answers discussed. The paper has also endeavoured to place the findings...
Words: 4849 - Pages: 20
...between neighboring countries. These nations began to officially unite in 1949 with the Council of Europe. In 1950 the creation of the European Coal and Steel Community (ECSC) expanded the cooperation. The six nations involved in this initial treaty were Belgium, France, Germany, Italy, Luxembourg, and the Netherlands. Today these countries are referred to as the "founding members. During the 1950s, the Cold War, protests, and divisions between Eastern and Western Europe showed the need for further European unification. In order to do this, the Treaty of Rome was signed on March 25, 1957, for creating the European Economic Community and allowing people and products to move throughout Europe. Then, during the decades additional countries joined the community. Also during this period, many processes and symbols were contributing to produce an EU identity as a common flag; anthem, laws and regulations… In addition, the 1992 Maastricht Treaty introduced the concept of European Union citizenship. All citizens of the 28 EU member states are also EU citizens through the fact that their countries are members of the EU. Acquired EU citizenship gives them the right to free movement, settlement and employment across the EU, the right to vote in European elections, and also on paper the right to consular protection from other EU states' embassies when abroad. The concept of citizenship in Europe (and also anywhere in the world) has been evolving over the years, and continues to evolve...
Words: 1705 - Pages: 7
...Contents Objective 2 Introduction 2 The History of Malaysia Airlines 3 Unprofitable Stage 4 The Causes 6 The Recovery Plan 7 Explanations on government intervention 8 Who is Dato’ Sri Idris Jala? 9 Recommendation 10 Conclusions 11 References 12 Objective The objective of this research paper is to explain the meanings of unprofitable stage of Malaysia Airlines. On the other hand, this paper will also explain the causes of the unprofitable stage and the recovery plan that the company need to take in order to keep the plane on the skies. Introduction Malaysia Airlines System Berhads or known as Malaysia Airlines (MAS) is the largest airlines company in Malaysia. The airlines headquarters located at the grounds of Sultan Abdul Aziz Shah Airport in Greater, Kelang, Selangor. However, the home base of MAS is the largest airport in Malaysia, the Kuala Lumpur International Airport (KLIA). Base in KLIA, it enables the airlines to have a secondary hub at Kota Kinabalu, Sabah and Kuching, Sarawak. To meet their local customers need, Malaysia Airlines open two subsidiaries the Firefly and MASwings. Firefly is created in order to control the domestic market. Firefly which is located in Sultan Abdul Aziz Shah Airport will only fly in west Malaysia from its two home bases which are Sultan Abdul Aziz Shah Airport and Penang International Airport. However, it is different story for MASwings. In order to meet domestic customers need in east Malaysia or the Borneo, MAS...
Words: 3457 - Pages: 14
...Investigations The problem that organization faces today, are employee fraud. Many organizations feel that long term success of any company comes from the quality of their employees and workers loyalty. While during my research, I discovery that Association of Certified Fraud Examiners, Inc. has shown that organization have lost five percent of their annual revenue each year because of employee fraud. Every organization needs to have a plan in places for fraud detention. In preventing fraud in the work place, a good strategy for any organization is to implement internal control. These are plans; programs and procedures put in place to safe guard the company assets, and ensure the integrity of its accounting records. As prevention fraud is much easier than recovering losses after a fraud has been committed. This study will focus on the case of Stanford Financial Group Company fraud in which Robert Allen Stanford, chairman of Stanford International Bank (SIB), was involved in a Ponzi scheme. Stanford was convicted of orchestrating a 20-year investment fraud scheme in which he misappropriated $7 billion form SIB to finance his personal businesses. The Stanford Financial Group claimed to have pulled in retail, wealthy and commercial investors from 136 countries on six continents. Lopez and Kuhrt was aware of what Stanford was doing but kept the information hidden from the public and from almost all of Stanford’s employees for they would not be able to discovery what was going...
Words: 1323 - Pages: 6
