article and enjoyed the statistical practices in accounting discussions. The article is “SEC’s New Focus on Accounting Fraud” written by Jonathan B. MacKenzie (http://www.law360.com/articles/460715/sec-s-new-focus-on-accounting-fraud-what-s-on-its-radar). Accounting fraud cases brought by the SEC have been decreasing in recent years. As shown in the graph below, the financial fraud matters brought by Enforcement became 11% in 2012 fiscal year compared to 29% in 2003 fiscal year. During those years
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crimes committed with the use of technology. Cybercrimes can be committed without ever leaving the comfort of ones home and is getting harder to prevent. In this paper specific cybercrimes such as hacking, identify thief, embezzlement, and secure fraud will be analyzed. The one of the most common cybercrimes is hacking. Computer hacking is when someone gains access to another individual's or company's computer network without their knowledge or permission. There are several different types of
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Outline and critically evaluate research into out-of-body experiences (10 marks) An out-of-body experience, first defined by George Tyrell, is when a person appears to see his or her own body from above or outside themselves. This phenomenon has proven popular with psychologists who are trying to verify or falsify them however research is inconclusive. Miss Z was an American student who claimed to have out-of-body experiences during her sleep. Charles Tart arranged for Miss Z to spend four
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Ethics in Management Accounting What are ethics? According to the Merriam-Webster dictionary, ethics are defined as, “Rules or behavior based on ideas about what is morally good and bad.” Ethics are rooted in an individual or an entire group’s moral values that govern daily behavior and crucial decisions. From a professional perspective, ethics provide a given quality and ensures a fair practice. In terms of business, it is the moral duties and obligations that apply to various professions and their
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WP/09/95 Ponzi Schemes in the Caribbean Ana Carvajal, Hunter Monroe, Catherine Pattillo, and Brian Wynter © 2009 International Monetary Fund WP/09/95 IMF Working Paper Western Hemisphere and Monetary and Capital Markets Departments Ponzi Schemes in the Caribbean Prepared by Ana Carvajal, Hunter Monroe, Catherine Pattillo, and Brian Wynter Authorized for distribution by Paul Cashin and David Hoelscher April 2009 Abstract This Working Paper should not be reported as representing the
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The criminal act presented in this case is computer fraud (i.e. hacking). John Kothanek, the lead fraud investigator, found 10 names that were connected to a group of 40 or more accounts that were used for buying computer equipment off eBay. Sniffer software was set up to capture data packets traffic on a fake Pay Pal account. The discovery of user’s log-ins and passwords being recorded was notice using the sniffer software; also the discovery of the perpetrator’s IP address was uncovered. Using
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FBI handles a lot of white collar crime as well. In the Criminal Investigations Division the FBI has a program called the Financial Crimes Section. The FCS is broken up into several different units. There is the Economic Crime Unit, the Health Care Fraud
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The Metamorphosis of Holden in Sallinger's Catcher in the Rye In J.D. Sallinger's Catcher in the Rye, is based on the sullen life of Holden Caulfield, a 16-year-old teen-ager is trying to find his sense of direction. Holden, a growing adult, cannot accept the responsibilities of an adult. Eventually realizing that there is no way to avoid the adult life, he can only but accept this alternative lifestyle. What Holden describes the adult world as a sinful, corrupted life, he avoids
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forms of fraud techniques from your research. Include the identity of the government agencies that provide awareness for these types of fraud techniques. Tax fraud is something that seems to be on the rise these days, especially due to those that are completing their returns electronically, which is known as e-filling. With e-filing, evidence of fraud is difficult to find. There are no signed tax forms, envelopes or fingerprints, and e-filing promises quick refunds. Another type of fraud is when
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Contrary to some belief, accounting is not a “walk-in-the-park” career. Accountants do not sit at a desk one-hundred percent of the time crunching numbers that always add up perfectly. In fact, accounting fraud is one of the largest scandals found today. When an accountant enters an engagement with a client, who are they liable to? Certainly not just to the client, but also anyone who could negatively be affected by a material misstatement, as well as the government. These responsibilities are
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