The development of fraud examiner/forensic accounting profession since the 2001 Enron Fraud After the Enron and WorldCom business climate‚ there came a new US federal law called Sarbanes – Oxley Act. The SOX contains 11 titles that describe specific mandates and requirements for financial reporting. It makes corporate executives more accountable for their actions. Companies invested a tremendous amount of resources‚ time‚ and effort in order to comply with the requirements. It clearly improved the
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Right Triangle Trigonometry Trigonometry is a branch of mathematics involving the study of triangles‚ and has applications in fields such as engineering‚ surveying‚ navigation‚ optics‚ and electronics. Also the ability to use and manipulate trigonometric functions is necessary in other branches of mathematics‚ including calculus‚ vectors and complex numbers. Right-angled Triangles In a right-angled triangle the three sides are given special names. The side opposite the right angle is called the
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BERMUDA TRIANGLE The Bermuda Triangle‚ also known as the Devil’s Triangle‚ is an undefined region in the western part of the North Atlantic Ocean where a number of aircraft and ships are said to have disappeared under mysterious circumstances. For decades‚ the Atlantic Ocean’s famous Bermuda Triangle has captured the human imagination with unexplained disappearances of ships‚ planes‚ and people. More than 1000 ships and planes have disappeared in the triangle area over the past five centuries and
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It has been widely accepted that the Minoans participated in ritual actions‚ as it was such a huge part of the Minoan religion. Details of these ritual actions can often be found in iconography. Rutkowski (1986: 81). It has been argued that a lot‚ if not all the iconography that represents peak sanctuaries has been found only in Minoan palaces. Therefore‚ suggesting that there is a link between palaces and peak sanctuaries. Peatfield (1984: 89-90). From this iconography as well as some literary evidence
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a new generation of employees. The new director was keen to explore more customers. They audit and certificate more accounts and made larger profits for their company. Andersen guaranteed the accounts for dishonest company from John DeLorean to Enron and WorldCom. The code of ethics which Andersen against are: 1. Standard I (A) Knowledge of the Law. Members and Candidates must understand and comply with all applicable laws‚ rules‚ and regulations (including the CFA Institute Code of Ethics
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environment/vector all have to interact at the same time. The vector-borne disease triangle illustrates that without one corner‚ the transmission of the disease would not be possible. This triangle includes hosts‚ environments/vectors‚ and pathogens. Hosts are often humans‚ dogs‚ or monkeys and are fed on by a vector. Vectors usually include mosquitos‚ fleas‚ ticks‚ mites‚ and many more. The last part of the triangle is pathogens‚ these consist of viruses‚ bacteria‚ fungus‚ filarial worms‚ and protozoa
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Published in 2004 by Gover Atlantic Inc‚ David Von Brehle wrote Triangle: The Fire That Changed America that recounted that fateful day at the Triangle Shirtwaist Factory on March 26‚ 1911. Von Brehle portrayed not only the horrors of the trapped workers in the factory but also included the poor state of worker’s safety and low wages. Von Brehle’s purpose of writing about the Triangle disaster is to inform readers that factory conditions in the late nineteenth century and early twentieth century
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of the Enron Scandal The Enron scandal is one that left a deep and ugly scar on the face of modern business. As a result of the scandal‚ thousands of people lost their jobs‚ some people lost their entire pensions‚ and all of the shareholders lost the money that they had invested in the corporation after it went bankrupt. I believe that Kenneth Lay‚ former Enron CEO‚ and Jeffrey Skilling behaved in an unethical manner without any form of justification‚ but the whistleblower‚ former Enron vice president
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types of fraud have occurred since the 1800s. As the economy fluctuates‚ many people and organizations believe they must commit fraud in order to have financial gain. Organizations and individuals must understand fraud and the types of fraud‚ in order to protect themselves. There are professionals trained that have received anti-fraud certification in order to fight against fraud. The anti-fraud professional assist companies and individuals in order to detect fraud. Theses anti-fraud specialists
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Internet Banking and Commerce An open access Internet journal (http://www.arraydev.com/commerce/jibc/) Journal of Internet Banking and Commerce‚ December 2009‚ vol. 14‚ no.3 (http://www.arraydev.com/commerce/jibc/) The Role of IT/IS in Combating Fraud in the Payment Card Industry Jan Devos Lecturer at the Ghent University Association‚ Howest Kortrijk‚ Belgium Graaf Karel de Goedelaan 5‚ 8500 Kortrijk‚ Belgium Author ’s Personal/Organizational Website: www.pih.be/opleiding/elektronica/~jdv/index
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