...The Water Tank Adopted from The Management Accountant’s Guide to Fraud Discovery and Control by Davia, Coggins, Wideman, and Kastantin. You are the auditor for the Bluebird Corporation. The Bluebird plant, located in La Crosse, Wisconsin, comprises many buildings which house general and administrative services, manufacturing operations, and shipping, receiving, and warehousing functions. Bluebird’s management has recently become sensitized to the corporation’s vulnerability to fraud, after hearing of experiences elsewhere, and you are instructed to devote some of your time to searching for evidence of it. On day, in compliance with management’s request, you make a random selection of payment transactions. The first one you select for examination is a $5,000 payment that was made to Aztec Company. You retrieve the purchase order that required the work that was done and find that it called for the following: 1. Drain 5,000 gallon water tank atop Building 12. 2. Scrape and clean interior surfaces of the tank. 3. Rehabilitate surfaces as may be necessary. 4. Coat all interior surfaces of the tank with Z-26 Sealant, and elastomeric waterproofing and rust proofing compound. 5. Refill tank with 5,000 gallons of water. 6. Perform and complete all work during the plant vacation shutdown period August 1-14, 2004. Required: Consider the possible common frauds that could be perpetrated in this situation. Which seem more likely? Assume that you suspect a shell payment...
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... | |2 |Alex La Guma, Time of the Butcherbird. (a) When the government trucks had gone, the dust they had left behind hung over the plain and smudged | |3 |the blistering afternoon sun so that it appeared as a daub of white-hot metal through the moving haze. (b) The dust hung in the sky for some | |4 |time before settling down on the white plain. (c) The plain was flat and featureless except for two roads bull-dozed from the ground, | |5 |bisecting each other to lie like scars of a branded cross on the pocked and powdered skin of the earth. (d) In the distance a new water tank | |6 |on metal stilts jutted like an iron glove clenched against the empty sky. (e) The dust settled slowly on the metal of the tank and on the | |7 |surface of the brackish water it contained, laboriously pumped up from below the sand; on the rough cubist mounds of folded and piled tents | |8 |dumped there by officialdom; on the sullen faces of the people who had been unloaded like the odds and ends of furniture they had been allowed| |9 |to bring with them, powdering them grey and settling in the perspiring lines around mouths and in the eye sockets, settling on the unkempt and| | |travel-creased clothes, so that they had the look of scarecrows left behind, abandoned in this place. (f) This was no land for ploughing and | | |sowing; it was not even good enough to be buried in....
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...December 21, 1945) was a United States Army general, best known for his flamboyant character and his command of the Seventh United States Army, and later the Third United States Army, in the European Theater of World War II. Born in 1885 to a privileged family with an extensive military background, Patton attended the Virginia Military Institute, and later the U.S. Military Academy at West Point. He participated in the 1912 Olympic Modern Pentathlon, and was instrumental in designing the M1913 "Patton Saber". Patton first saw combat during the Pancho Villa Expedition in 1916, taking part in America's first military action using motor vehicles. He later joined the newly formed United States Tank Corps of the American Expeditionary Forces and saw action in World War I, first commanding the U.S. tank school in France before being wounded near the end of the war. In the interwar period, Patton remained a central figure in the development of armored warfare doctrine in the U.S. Army, serving in numerous staff positions throughout the country. Rising through the ranks, he commanded the U.S. 2nd Armored Division at the time of the U.S. entry into World War II. Patton led U.S. troops into the Mediterranean theater with an invasion of Casablanca during Operation Torch in 1942, where he later established himself as an effective commander through his rapid rehabilitation of the demoralized U.S. II Corps. He commanded the Seventh Army during the Invasion of Sicily, where he was the first allied...
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...ACTIVITIES The following are the Projects at various stages handling by Inspection and Corrosion Section: |S/N |JOB DESCRIPTION |JOB STATUS | |1 |Integrity Assessment with Crawler Machine of AGO Tank 19 at Jos Depot |ITB send to Bidders | |2 |Rehabilitation of PMS Tank 14 at Mosimi Depot |On-going at 75% completion | |3 |Rehabilitation of PMS Tank 12 at Ilorin Depot- Kick-off meeting held |awaiting mobilization | |4 |Rehabilitation of PMS Tank 102 at Minna Depot |Awaiting TEC | |5 |Rehabilitation of PMS Tank 18 at Jos Depot |Awaiting mobilization | |6 |Rehabilitation of PMS Tank 302 at Aba Depot |On-going at 50% completion | |7 |Inspection of PMS Tank 15 at Mosimi Depot...
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...APC - PRESENT TRENDS AND FUTURE DEVELOPMENT INTRODUCTION The fundamental problem of managing military research and development is that uncertainty about the enemy and the costs and benefits on new technologies make it impossible to identify the single best route to innovation. Stephen P Rosen 1. Stephen Rosen’s statement identifies one of the most challenging problems facing political and military leaders today. In an era of uncertainty, which includes a diversity of potential threats and military operations, what is the “best route” in the area of military innovation to translate limited research and development resources into capabilities to deal with current or potential threats and its allies? By the time World War I ended military theorists around the world had learned from several rude surprises. First of all, horse-drawn and foot transport really wasn't good enough in the modern world. They didn't exactly get rid of the horse but horses were extremely vulnerable to fire, and the mud characteristic of trench warfare slowed them down a bit. Men were better in mud, but not much, and could not march quickly enough. The imperatives of battle were such that soldiers had to be able to move in almost all conditions, and if breakthroughs were to be exploited, they had to move fast. 2. The realities of trench warfare came as a rude shock to officers in World War I. Machine guns, barbed wire and trenches...
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...was around them. The industry began investigations to discover what really took place that day in order to prevent such an event from occurring again. The Union Carbide plant produced a wide range of pesticides that were very critical to the economy of India. For the production of these products, a number of steps were required. The first step was the reaction of carbon monoxide with chlorine to produce intermediate phosgene. The second step of the process mixes monomethylamine with phosgene to yield MIC. The third step of the process causes alpha napthol to react with MIC to produce carbaryl. Each of the chemicals used in this process is hazardous and requires specific safety handling procedures (Safety 49).Union Carbide had thousands of tanks that they used to create the...
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...decides to take the boy to a green and living place outside the devastated city. In addition, the man creates a cart for the boy, which the boy rather sees as a tank. On their way to the place, the boy spots an old, rusty tank, which fascinates the boy. The man becomes more and more irritated by the boy’s admiration of things connected to war, which culminates in the man becoming angry with the boy. When the elderly man wakes up after a nap, the boy is gone. The man finds him saying ”Gotcha!” while seated in the tank’s turret pointing towards him. 2: Characterization The young boy was born in the latter half of the Second World War. We can extract this piece of information because of the short story’s title (1951), and because the boy has not gotten any birthday presents in the first six years of his life, which means that the boy turns 7 years in the short story. The boy’s nationality, name and birthdate are also unknown. The boy’s mother was a refugee, who probably delivered her baby to the old man because she feared for her life. The young boy has lived his whole life in a cellar in a shattered city. Therefore he cannot remember much if anything nothing from the war. This is why he does not have the same view on soldiers and tanks as the old man, who takes care of him. The boy admires the soldiers and the tanks, like many male children do at that age, and he has examined them closely, ””Black and red is the engineers,” interrupted the boy seriously...” (p. 3, ll 88-90)...
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...ancestors had shared with him during his childhood. Patton went on to graduate from the United States Military Academy at West Point and commissioned as a Second Lieutenant in the 15th Cavalry Regiment on June 11, 1909. He married Beatrice Ayer on May 26, 1910. A few short years later Patton would represent America in the Olympics in the first Modern Pentathlon where he finished fifth overall. With a passion for fencing, Patton would continue to study French Sword drills and would later be appointed as an instructor of swordsmanship while attending the Mounted Service School as a student. Patton’s determination to excel would not go unnoticed and he would continue to progress in rank. He also was appointed as the first member of the United States Tank Corpse. Patton took command of the...
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...and that everything was fine from living conditions to casualties. For the first time the people of Britain are witnessing the true extent of war. The camera men would take pictures of the aid posts as well as the trenches which for families and new enlists was a terrible sight and worried the nation. The photographers were wary at the time that maybe it could cause a big scene back in Britain. The generals said that the push towards the line led to so many disappointments but yet no one stopped the tactics. There was said to be the first use of tanks on the Somme which was a turning point tin the tactics and the push became easier and was the success and edge needed for no mans land. Letters and diaries from the soldiers showed the boost in moral with the tanks and how Germans were terrified of these machines of the fields and that soldiers had stepped up there fighting and German soldiers lost moral. The book also mentions the tanks were brilliant for getting across barbed wire and shell holes in the field and the protection it gave soldiers, tracks built for the worst terrain. Robin prior and Trevor Wilson the first world war page 132-140 The map shows me the scale of the battle of the some with where planes would come across and bomb parts of no mans land showing both...
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...root cause is that the GM company has a unreasonable design of their gas tank on the collisions GM C/K pickups, the report shows that this pickups’ gas tank was too close with the bumper, it only 25 centimeters long. This is dangerous because that will cause explosions if there is any strike. A safety design should be place the gas tank on the top of axle or add on a shield between the gas tank and bumper. Further, the report also shows that the gas tank design was used for trucks manufactured between 1979 and 1987, and the fact is GM knows about their design problem but take no measure to fix or recall their cars because that will cause more cost. At the Moseley case happens, there are at least 130 other lawsuits involving the design of the gas tank GM need to faced. So the major issue of this case in this point is that whether the gas tank design and placement were defective and because that explosion case after their pickup was struck on the side by another vehicle. And those assumptions were proved by the GM engineer who is testified that GM company hidden the knowledge of this dangerous safety defect, but GM try to block his testimony because they had known for years and refused correct it for fear of alerting the public. Moreover, the provided videotapes of GM’s own crash tests between 1981 and 1983 showed that it’s truly dangerous when the pickup was stuck on the side by another vehicle its gas tank broke open. b. Interest Car buyers, Medias and the other car manufactory...
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... 1951” “Happy Birthday, 1951”, is a short story written by Kurt Vonnegut, 2008, which begins in media res. The story is about a young boy and an old man, who is not the father of the boy. The boy was given to him as a baby, by a refugee woman. They have lived in the ruins, for 7 years, after a war and have survived by collecting things they could find or steal. One day soldiers find them and order some documents filled out. For this he needs the boy’s unknown birthdate. The boy selects a day, and becomes entitled to have a birthday and presents. The man makes a present, a cart, for the boy, but also gives him a day away from the war. The boy likes his cart, which he calls a tank. The day away from the war becomes a day to a place the boy never has been before. At the trip he sees some soldiers and a tank witch the man does not like. 2. Characterize the boy and the old man There is not mentioned much about the two characters, we do not know their age, nationality, names or birthdays. What we know is they live by themselves, poor, in the ruins after a war. “… the old man and the boy had lived in the ruins for seven years without documents …” (l. 10-11). They survive on things they steal or dig out of the cellars of the ruins. “But the old man and the boy had found all three for the digging in the catacombs of cellars beneath the shattered city, for the filching at night.” (l. 12-14). The boy is around 7 years old, no real parents, as he was given to the old man by...
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...The Role Of A Team Leader In The Public Services Roles Of A Leader There are many different roles and responsibilities that a leader must have or have as many as they can. They don’t have to have them all because while being a leader they will be able to improve their skills and knowledge and will be able to gain more of the roles. These main roles are; * Enabler – They need to be an enabler to make sure the job has been/getting done. * Planner – Without planning what the team are going to do then it will be ciaos and no one will have an idea of what to do so under planner you will have to be organised because If you don’t have good organisation skills then the team will be everywhere and the job is less likely to get done. * Counsellor – When being a team leader there may be times when the members are having a bad time and this is when the leader steps in and speaks to them and tries making them have a positive attitude towards work again. * Coach – You need to be able to coach the team in the job they are given, giving them clear instructions and supporting them with their strengths and weaknesses. * Disciplinarian – You need to be able to give out discipline but not just appoint it at certain individuals you need to make it fair. * Team Builder – Being a leader you need to ensure that the team are bonding together and build each of the members’ skills. * Communicator – If you are a leader you need to make you communicate with everyone...
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...Team notes Ken: Liam: Fantastic support as Jana and Sona in particular. Also, very good at tanking as malphite, Cho’ gath, and Maokai. If going mid prefers to play as zed or lux, typicaly champions with low cooldowns and strong utility. As a jungler does well as Warwick with a tank or assassin/fighter build Sam: Prefers to play caster type champions in lanes top or mid but also excels in the jungle. Mains champions kah’zix, cho’gath, xerath, zed, fizz, kenen, Jax, akali, thresh, kayle and Dr.Mundo. Has trouble with bottom lane unless given an early game advantage. Also is good at playing tanks or high damage champions particularly assasins. Trey: ?: ------------------------------------------------- ADC Vayne: Pros; extreme damage, good escape utility, chase mechanics Cons; very squishy, highly dependent on farm and support early game Ezreal: Pros; good poke and kite ability, high mobility, global presence Cons; slow movement speed, mana hungry, very squishy expensive build Draven: Pros; extreme damage, fast farm ability, global presence and high utility Cons; high skill level required, needs to catch axes to be strong, mana hungry Varus: Pros; long range, good poke, strong utility crowd control Cons; dependent on farm, mana hungry, needs support to initiate Corki: Pros; high damage, good mobility and poke Cons; Mana hungry, squishy, expensive build...
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...including soldier’s heart, irritable heart, traumatic neuroses, shell shock, war hysteria, combat stress reaction, Vietnam veterans syndrome, and fright neuroses, today it is called combat post-traumatic stress disorder or PTSD. Personally, I have been diagnosed with combat PTSD and I have professionally treated other victims of combat PTSD, making it a very important subject for me. In the image, we see an expressionless soldier staring outward wide-eyed towards the viewer. His eyes are dark and glossy. He dons a dented helmet and torn cloths. His appearance gives the idea of filth and exhaustion. Behind him are three soldiers, one collapsed in a heap empty handed and in torn clothing. The other two are more remote, conversing in the back. The tank has its cannon turned and elevated a sign that it either has fired or will shortly. Behind the men, a tropical forest can be seen charred and smoking. No grass or low hanging greenery can be seen, only splintered wood and ash. Even farther back, a darkened mountain ridge comes into view; it appears barren in the distance. High above the scene two planes can be seen flying towards the mountains. The closest warfighter’s eyes are unfocused and bloodshot. The sunken orbs altogether devoid of emotion and hollow. The pupils dilated beyond what seems possible. Dark rings sit under his eyes, the reward for so many sleepless nights. His cheeks are sunken and his collarbones stick out ghoulishly. He displays no animosity, despair, or agony; yet the...
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...My hero is my grandpa because; he is brave, thoughtful, helpful, wise, caring, and sentimental. He is the true definition of a hero in my opinion. He has guided me through life and has helped raise me. I am proud of everything he has done. That is why I call him my hero. He is brave because, he fought in WWII. While he served he worked the tanks. He was the guy to come in when they called him, drive the tank, and take out the enemy and leave. He was a big deal in the army. He is thoughtful because he loves to help people. If I or my two brothers, my family, his wife or his friends need his help he will help them in anyways possible. He is willing to help where ever he is needed. He volunteers at local places when they need help. He volunteers at a store right down the street sometimes when they are short staffed; he does it without pay because he likes helping people. He is VERY wise. He has directed me down the right path throughout my whole life. Even as a child I would sometimes ask him if what I’m doing or about to do was right or wrong. My grandpa is caring. When I was little my mom and did divorced, so, when my mom had to go to work he would take care of me until she got back to pick me and my brothers up to go home. He always loved spending time with us and still does! He is also sentimental. He received a lot of medals while he was in the Army. He passes them down through the family. Right now my dad has them and then he will pass them down to one of us and so on. ...
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