PENGGUNAAN BAHAN MANIPULATIF DALAM MEMBANTU KONSEP KEFAHAMAN OPERASI TOLAK DI KALANGAN KANAK-KANAK TABIKA 6 TAHUN DI HULU SELANGOR Oleh Nurfarahin Binti Shamsudin Abstrak Kajian tindakan ini bertujuan untuk melihat keberkesanan penggunaan bahan manipulatif dalam membantu kebolehan operasi nombor dalam kalangan kanak-kanak enam tahun di tabika. Pengkaji memilih dua orang kanak-kanak tabika yang berumur enam tahun sebagai kumpulan sasaran. Tinjauan awal telah dilakukan dengan menganalisis
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FAKTOR-FAKTOR YANG MEMPENGARUHI KEGAGALAN SEBUAH PROYEK PENGEMBANGAN PERANGKAT LUNAK: STUDI KASUS IMPLEMENTASI ERP PADA FOXMEYER Latar belakang Kasus proyek implementasi aplikasi Enterprise Resource Planning (ERP) di perusahaan farmasi FoxMeyer pada tahun 1996 termasuk 1 dari 10 besar kegagalan proyek teknologi i nformasi seluruh dunia periode 1990-2005[1]. FoxMeyer merupakan perusahan ke-5 terbesar farmasi di Amerika Serikat pada tahun 1995 dengan penjualan tahunan mencapai 5 triliun US$
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Chapter 18 Audit of the Payroll and Personnel Cycle ← Review Questions 18-1 General ledger accounts that are likely to be affected by the payroll and personnel cycle in most audits include the following: Cash Direct labor Inventory Salary expense Construction in progress Commission expense Wages payable Payroll tax expense Payroll taxes withheld Accrued payroll taxes 18-2 In companies where payroll is a significant portion of inventory, as in manufacturing and construction
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CPA904 – Applied Payroll Management Case Study - NutriGrow Submitted by Deborah Brimner, Debra Conrad, Grace Hsieh, Ashley MacAdam, and Monika Schmidt On February 28, 2013 Table of Contents 1 INTRODUCTION 3 2 BENCHMARKING 4 2.1 THE FIVE STEPS OF BENCHMARKING 4 2.2 THE PAYROLL BENCHMARKING TEAM 5 2.3 ORGANIZATIONS CHOSEN TO BENCHMARK 5 3 LIST OF ASSUMPTIONS 7 4 ENVIRONMENTAL SCAN 8 4.1 STAKEHOLDERS 8 4.1.1 Internal Stakeholders 8 4.1.2 External Stakeholders 8 4
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Payroll and Business Tax Accounting Chapter 1 – The Need for Payroll and Personnel Records Fair Labor Standards Act (FLSA) or Federal Wage and Hour Law – A federal statute of the United States that was established in 1932 by Senator Hugo Black. This statute “contains provisions and standards concerning minimum wage.” It also covers equal opportunity requirements so that everyone is paid a fair wage regardless of race or sex. It covers overtime and holiday pay, record keeping, and child labor
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Sullivan is charged for committing theft at his former place of work, Net Pay Solutions, a payroll tax company located in Susquehanna Township. He was co-owner of the company making it difficult for others to look over the decisions he made and easy for him to embezzle more than $5.7 million. He faces charges for access device fraud and three counts of theft. The scheme included using the clients’ payroll tax payments for his own luxurious investments such as vacations, home payments, and vehicle
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The Fraud Triangle Abstract In 2002 SAS No. 99, Consideration of Fraud in a Financial Statement Audit describes the difference between material misstatements due to errors and intentional fraud and defines two types of intentional fraud: fraudulent financial reporting and misappropriation of assets. SAS No. 99 also introduced D. R. Cressey’s theory of the fraud triangle which is so named because it consists of three conditions that are generally present when fraud occurs: incentive/pressure
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Ghost Employees As long as a company has a payroll office, the risk of having a ghost employee exists. A ghost employee refers to someone, either real or fictitious, who is on the company’s payroll but does not actually work for the company. A ghost employee is most frequently a recently departed employee, a made-up person, or a friend or relative of the fraudster who created the employee. There are a few steps that are taken in order for the ghost employee to be successfully added. First, the
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Fundamental Concepts and Characteristics of Fraud a. Evaluation of the auditor’s fraud detection responsibilities b. Treadway Committee Report findings c. Who commits fraud and why? 2. The Auditor’s Responsibility for Detecting and Reporting upon Fraud (AU 316) a. Misstatements arising from fraudulent financial reporting – Fraud for the Entity b. Misstatements arising from misappropriation of assets – Fraud against the Entity c. The overall
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Fraud At Samone Enterprises Fraudulent activities were revealed at Samone Enterprises in which a payroll clerk, Cindy White, embezzled more than $194,000 in 5 years. Summary Samone Enterprises is a packaging products and services company. Cindy White worked for Samone for almost 10 years as a payroll clerk. White worked in a small department and was accountable for payroll for about 250 employees who worked different shifts 24 hours a day, 7 days a week. Since Samone used a clock-in system
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