Forensic Accounting and Fraud Examination Example

Essays on Forensic Accounting and Fraud Examination Assignment Fraud Examination Forensic Accounting and Fraud Examination Post Adrienne has given a concise and reliable explanation regarding how the problem of management override and collusion can be addressed in an organization. I support the argument that there should be procedures designed by the auditors, as well as professionals dealing with fraud. In my opinion, the examining of journal entries in the books, as well as records, plays a crucial role in addressing any form of fraud that may be related to collusion and management override. An understanding of the internal processes in the organization plays a central role in identifying and dealing with any form of fraud. An external auditor ought to have knowledge on the operations of the organization, which can be done through interviewing employees at all organizational levels. I am also in agreement that the examination of all the essential accounting estimates plays a role in identifying fraud related to collusion and management override. In my opinion, objectivity forms a crucial part of fraud examination. As such, the auditor should deal with bias in the reporting of financial statements. Adrienne has comprehensively discussed how the examination of â€Å"one time† transactions helps in detecting fraud. In reality, financial statements may be manipulated through transactions that tend to be â€Å"one time.† Post #2 I agree with Marcela’s post regarding the role of the external auditor when it comes to financial reporting. An external auditor has an obligation to provide users of financial statements with true information regarding financial statements. The main aim of relying on the external auditor is to ensure that the information, which they provide, is not influenced by the management. External auditors are expected to provide objective and unbiased information about the financial statements of the organization. They should conduct their own independent research in an organization, and not entirely depend on the information provided by the management. I approve the discussion given by Marcela regarding the determination of materiality. It is true that issues to do with materiality in an organization can be determined by looking at the financial statements and information such as assets, revenues, as well as gross profit accrued during a certain financial period. Marcela has given a w orthwhile explanation about what can be regarded as material in an organization. There are good explanations of what can be regarded as material or immaterial in an organization. Post #3 Chastity’s explanation about whether earnings management can be considered fraud constitutes a reliable explanation about the issue of earnings management. The discussion gives the reader an insight into what earnings management is; I am in agreement with the discussion that earnings management cannot be considered as fraud under some circumstances. The fact that Chastity contends that earnings management can be considered a fraud, when it does not become material for those using the financial statement of an organization, helps in understanding the circumstances under which earnings management becomes fraud. Chastity gives the reader a convincing explanation, which the reader can use while classifying earnings management in an organization. With such an explanation, the reader is well equipped with knowledge about earnings management.

Adolescent Psychology midterm Free Essays

Identity formation is a complex and multifaceted process for adolescents, particularly during middle school and early high school. Therefore, it is far more likely that students who appear disengaged to school faculty and administrators are actually navigating the multiple pathways to finding their own unique identities. It is simply unfair to assume that a student is not personally motivated when he or she is constructing an identity that reflects diverse social and/or cultural backgrounds. We will write a custom essay sample on Adolescent Psychology midterm or any similar topic only for you Order Now Manila’s Squad Nanas writes about a student named Amanda in her article regarding detent identities in learning contexts. Amanda is a highly achieving student â€Å"who spent her time In class appearing ‘disengaged†. Although Amanda performed near the top of her class, her academic success did not seem to reflect her classroom behavior. However, Manta’s identity was shaped by the people she interacted with, particularly her peers. Nanas states, â€Å"People act in accordance with their local settings, and†¦ E cannot assume the meaning of those behaviors or determine which ones are identity relevant, and in which ways, without a perspective on what they mean In the local 2010). Therefore, it is a detriment to students eke Amanda and the ones at the tutoring program to suggest that their own lack of motivation Is at the root of their apparent disengagement. Rather, It Is relative to the context they live in. In Nanas†s article, Amanda self-identif ied as smart, and her peers looked to her for academic help. However, researcher field notes described Manta’s apparent disengagement, involving the passing of notes and answering her cell phone, which seemed â€Å"incongruous with [her] perception of herself and others’ perceptions of her as an exceptionally competent 2010). However, Nanas later explains that the school Amanda attended â€Å"had nonstandard norms for detent attendance, engagement. And conduct†(Nasal, 2010) that made Manta’s behaviors not an indication of disengagement or low performance. Nazi’s article suggests that students’ level of perceived engagement depends on the norms and standards of the school they attend. Another identity-related factor to take into account is that students are finding a safe group to identify with and are simultaneously negotiating â€Å"the persistent adolescent endeavor to define, overdriven, and redefine themselves and each other In often ruthless and Brown). Students must grapple with various social groups and the labels that accompany them, like â€Å"socks† and â€Å"brains†. Particularly in middle school, â€Å"younger students, like those in 7th grade, prefer’ to be normal, while more mature brains felt more comfortable with being brainy†. Therefore, it seems logical that the students at this tutoring program appear disengaged because they are managing their own identities, and therefore not acting overly enthused about learning so as not to appear â€Å"too brainy’. Dwellings students as unmotivated Ignores their searches for a â€Å"safe group identity’ to belong to, and acting too enthusiastic about schoolwork may hearten their place in a social group with which theft like to identify. It’s also feasible that students appear disengaged not due to lack of motivation, but because a key aspect of identity formation is questioning authority as they find their unique and authentic selves. â€Å"When adolescents express unpopular opinions, revolutionary normative expectations, they are trying on possible selves and testing the boundaries of their environment as part of their psychosocial moratorium†¦ In fact, that is part of their developmental Job. To dismiss such experimentation†¦ Is to devalue the unique opening this developmental era represents†. In short, students are investigating potential selves, attempting to find a peer group to which they belong, and Jumping over the hurdles of adolescence. When tutors at this middle school in Longboat dismiss their students as disengaged due to decreased motivation, they are assuming a deficit view of students and not taking identity formation into account. In the 1999 article by Cooper et al regarding being brokers for students, they explain that the transition from elementary to middle school is a crucial time in which students begin to define their own goals and look up to adults, including teachers ND tutors. How to cite Adolescent Psychology midterm, Papers

Ecuador Essay Example For Students

Ecuador Essay Ecuador is one of the smallest countries of South America. It lies on the West Coast of the continent between Colombia and Peru. The equator crosses Ecuador and gives the country its name. Ecuador is the Spanish word for equator. The Andes Mountains rise through much of central Ecuador. About half the people live in the valleys and on the plateaus of the Andes. Quito, Ecuadors capital, lies more than 9,000 feet (2,700 meters) above sea level on an Andean plateau. A flat, partly forested, tropical plain extends west of the Andes along the Pacific Ocean. This coastal plain is developing faster than any other part of the country. About half the Ecuadorian people live there. During the middle and late 1900s, many people moved to the coastal plain to farm its rich soil. Others moved to the coastal city of Guayaquil to find jobs. Guayaquil is Ecuadors largest city. It is also the countrys leading commercial center and chief seaport. East of the Andes Mountains is a large jungle. Ecuador has had more than 15 constitutions since it gained independence from Spain. Most of these constitutions provided for an elected legislature, but in many elections few of Ecuadors people have been allowed to vote. Strong leaders have suspended or replaced many of the countrys constitutions in order to stay in office or to increase their power. Most of Ecuadors rulers have been military leaders or have had the support of the armed forces. About 10 percent of Ecuadors peoplemostly of European ancestrymake up the wealthiest and most powerful group in the country. Indians and mestizos each form about 40 percent of the population. Blacks, whose ancestors were brought to Ecuador as slaves of the Spaniards, make up the remaining 10 percent of the population. Most Ecuadorians speak Spanish, and more than 90 percent of the population belongs to the Roman Catholic Church. The Ecuadorian government requires all children from 6 to 14 years old to go to school. However, most of the schools are located in the cities and towns, and many rural children do not attend school. A majority of adult Ecuadorians can read and write. Ecuador has 4 public universities, 3 private universities, and 10 technical schools. The mainland of Ec uador has three regions: (1) the Coastal Lowland, (2) the Andes Highland, and (3) the Eastern Lowland. The Galapagos Islands also belong to Ecuador. Ecuadors climate varies according to the altitude. The Coastal Lowland and the Eastern Lowland are hot and humid. The Peru Current cools the Coastal Lowland slightly. The temperature in the lowlands averages about 75 F (24 C). The Peru Current cools the tropical climate of the Galapagos Islands. In the Andes Highland, the plateaus have spring like weather all year and an average temperature of 57 F (14 C). The climate is colder at higher altitudes. Snow covers the Andes from an altitude of about 16,000 feet (4,880 meters) up. An average of 55 inches (140 centimeters) of rain falls in Ecuador every year. Heavy rainfall occurs in the Eastern Lowland and also in the northern part of the Coastal Lowland. The southern part of the Coastal Lowland receives a light rainfall. Light rain also falls in the Galapagos Islands. Agriculture employs mo re people in Ecuador than does any other economic activity. Most of the nations bananas, cacao, coffee, and sugar cane are raised on plantations that are located in the Coastal Lowland. Oranges and rice are also grown in many coastal areas. Most of the food for the people who live in Ecuadors cities comes from haciendas in the Andes Highland. Crops grown in the Andes Highland include beans, corn, potatoes, and wheat. Farmers raise cattle for meat and for dairy products. All in all, this is Ecuador and everything there is to know about it. .u59b68b26d2bcc721b6705f1abfa7c5b6 , .u59b68b26d2bcc721b6705f1abfa7c5b6 .postImageUrl , .u59b68b26d2bcc721b6705f1abfa7c5b6 .centered-text-area { min-height: 80px; position: relative; } .u59b68b26d2bcc721b6705f1abfa7c5b6 , .u59b68b26d2bcc721b6705f1abfa7c5b6:hover , .u59b68b26d2bcc721b6705f1abfa7c5b6:visited , .u59b68b26d2bcc721b6705f1abfa7c5b6:active { border:0!important; } .u59b68b26d2bcc721b6705f1abfa7c5b6 .clearfix:after { content: ""; display: table; clear: both; } .u59b68b26d2bcc721b6705f1abfa7c5b6 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u59b68b26d2bcc721b6705f1abfa7c5b6:active , .u59b68b26d2bcc721b6705f1abfa7c5b6:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u59b68b26d2bcc721b6705f1abfa7c5b6 .centered-text-area { width: 100%; position: relative ; } .u59b68b26d2bcc721b6705f1abfa7c5b6 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u59b68b26d2bcc721b6705f1abfa7c5b6 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u59b68b26d2bcc721b6705f1abfa7c5b6 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u59b68b26d2bcc721b6705f1abfa7c5b6:hover .ctaButton { background-color: #34495E!important; } .u59b68b26d2bcc721b6705f1abfa7c5b6 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u59b68b26d2bcc721b6705f1abfa7c5b6 .u59b68b26d2bcc721b6705f1abfa7c5b6-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u59b68b26d2bcc721b6705f1abfa7c5b6:after { content: ""; display: block; clear: both; } READ: Alzheimers (495 words) Essay

Whose Art Is It Essays - Surname, Cosmo Kramer, Seinfeld, The Bronx

Whose Art Is It Whose Art Is It?, an essay by Jane Kramer, talked about John Ahearn, an artist living in the South Bronx. Kramer describes John as a white male living in a predominantly African American and Hispanic community. His artworks sparked a great controversy not only in the town but the entire city of New York. His intentions were not to offend anyone but he created such a public outcry against his works that will be look backed upon forever. John Ahearn was an active part of the community. South Bronx is known as a place of suffering, poverty, crime, drugs, unemployment, and Aids (Stimpson 18), but this did not stop Ahearn for making his artworks. His earlier works were plaster portraits of the people that lived there. Some even displayed them in their homes. So he gained acceptance in South Bronx, nobody really minded he was white. The place became home to him. On April 1, 1986, the New York City Department of Cultural Affairs began to choose? an artist to create a piece in front of a new police station in the 44th Precinct (Stimpson 19). With his gained popularity in the town, Ahearn was commissioned to make the sculpture. He believed that his sculptures should be looked upon as guardian angels or saints. He believed that the people in his work should be the everyday, real people. To commemorate a few of the people? having trouble surviving in the street, even if they were trouble themselves. He wanted the police to acknowledge them, and he wanted the neighbors, seeing them cast in bronze and up on pedestals, to stop and think about who they were and about what he calls their South Bronx attitude (Kramer 38). So he turned to his immediate neighbors and casted to make his pieces. In 1992, Ahearn created three bronze figures: Raymond, a Hispanic, with his pit bull Toby; Corey, an African American with a boom box and a basketball; and Daleesha a second African American youngster on a pair of roller skates. They were not outstanding citizens, but were a part of the everyday struggle that Ahearn wanted to portray. Kramer explains that the people were insulted and wanted a more positive image of the town. They wanted the artwork to show them not to be struggling. Some of the neighbors wanted statues of Martin Luther King or Malcom X, or statues of children in their graduation gowns, or of mothers carrying home the groceries, or of men in suits on their way to important jobs downtown (Kramer 42). Some even evoked statements about stereotypical intent and Ahearn being a racist. Neighbors complained that Ahearn was a white man and made derogatory images about the African American and Hispanics. Some called his works to be scary and too dark. He tried to make changes with casts, making them brighter and more pleasant to look at, but the majority of the public still disapproves. After five days of being displayed Ahearn would take them all down after he had just installed them with great effort. But not the entire community disagreed with the meaning of the sculptures they know that Ahearn's intent was not to offend. Kramer talks about the multicultural controversy that was upon the community. She says that even though Ahearn was white and making sculptures of a different race, his purpose was of a positive notion. Since he has lived there, he has done nothing but positive things for South Bronx. Trying to pinch in his share for the better of the society. His affinity to these people was very special to him and Ahearn tried to show this through his artworks. On the flip side of all these facts, there was a question of racism. The people believed that, his pieces had stereotypical connotations. While living in the South Bronx, Ahearn learned to be like everybody else, from the people's values, cultures, and traditions, and in return his neighbors learned his. He looked beyond racial boundaries. He accepted the challenge of being different and the town welcomed him. He believed that he spoke his mind through his artworks. Kramer argued that the public was complaining so much that they oversaw the

The Relationship of the United States With Russia

The Relationship of the United States With Russia From 1922 to 1991, Russia was the largest part of the Soviet Union. Through most the final half of the 20th Century, the United States and the Soviet Union (known also as the USSR) were the principal actors in an epic battle, referred to as a Cold War, for global domination. This battle was, in the broadest sense, a struggle between communist and capitalist forms of economy and social organization. Even though Russia has now nominally adopted democratic and capitalist structures, Cold War history still colors U.S.-Russian relations today.​ World War II Prior to entering World War II, the United States gave the Soviet Union and other countries millions of dollars worth of weapons and other support for their fight against Nazi Germany. The two nations became allies in the liberation of Europe. At wars end, countries occupied by Soviet forces, including a large part of Germany, were dominated by Soviet influence. British Prime Minister  Winston Churchill described this territory as being behind an Iron Curtain. The division provided the framework for the Cold War  which ran from roughly 1947 to 1991. Fall of the Soviet Union Soviet leader Mikhail Gorbachev lead a series of reforms which eventually lead to the dissolution of the Soviet empire into a variety of independent states. In 1991, Boris Yeltsin became the first democratically elected Russian president. The dramatic change led to an overhaul of U.S. foreign and defense policy. The new era of tranquility that ensued also led the Bulletin of Atomic Scientists to set the Doomsday Clock back to 17 minutes to midnight (the farthest away the clocks minute hand has ever been), a sign of stability in the world stage. New Cooperation The end of the Cold War gave the United States and Russia new opportunities to cooperate. Russia took over the permanent seat (with full veto power) previously held by the Soviet Union at the United Nations Security Council. The Cold War had created gridlock in the council, but the new arrangement meant a rebirth in U.N. action. Russia was also invited to join the informal G-7 gathering of the worlds largest economic powers making it the G-8. The United States and Russia also found ways to cooperate in securing loose nukes in former Soviet territory, although there is still much to be done on this issue. Old Frictions The United States and Russia have still found plenty over which to clash. The United States has pushed hard for further political and economic reforms in Russia, while Russia bristles at what they see as meddling in internal affairs. The United States and its allies in NATO have invited new, former Soviet, nations to join the alliance in the face of deep Russian opposition. Russia and the United States have clashed over how best to settle the final status of Kosovo and how to treat Irans efforts to gain nuclear weapons. Most recently, Russias controversial annexation of Crimea and military action in Georgia highlighted the rift in U.S.-Russian relations.

Frequently Asked Questions About Slime

Frequently Asked Questions About Slime Making homemade slime is a fun and easy science project and activity for kids. However, there are lots of different types of slime, so you may be unsure which ingredients to use, how to color your slime, whether you can make substitutions for chemicals, and so on. Look at some of the most common questions and answers about slime. How Do I Make Translucent or Opaque Slime? Basically, your slime will be about as transparent as the glue you use to make it. If you use white school glue, then your slime will be opaque. If you use translucent clear or blue glue gel (or another see-through color), then your slime will be translucent.  Slime made using soluble fiber will be in-between, meaning you can still see through it but it might not be completely translucent. Can I Mix Slime Solutions in Advance? Yes, you can prepare the borax solution and glue solution days or weeks before actually making the slime.  Borax is a natural disinfectant, so you dont need to worry about it going bad or getting moldy. My Slime Has Leftover Liquid. Did I Mix It Wrong? No, your slime is fine. When you mix ingredients, only a certain amount of water is needed to produce the polymer, and excess stays behind in the bowl. Its fine to simply throw it out. Are Borax and Boric Acid Interchangeable? Borax and boric acid are not the same chemical. Borax [Na2B4O7 ·10H2O or Na2[B4O5(OH)4] ·8H2] is a salt of boric acid [B(OH)3]. When you dissolve borax in water, it forms boric acid and also the borate ion. If you have boric acid instead of borax, it can be used for slime, but the recipe is somewhat different. Either dissolve the boric acid in water (if its a powder) or else use buffered saline solution. Mix the liquid with white school glue and a bit of baking soda (sodium bicarbonate). You can color the slime if you like. This slime will be less gooey and more stretchy, or putty-like, than borax slime. Can I Make Slime Without Borax or Boric Acid? There are many recipes for slime that dont require borax or boric acid. However, be aware some products do contain this chemical (such as saline solution and some detergents). Not all of the borax-free slime recipes listed online are really borax-free, but  there are some good  recipes that dont contain chemicals. How Do I Color Slime? If your glue is tinted, then your slime will be colored. You can mix food coloring in with either slime-making solution. You can also add glitter or other decorations.  You can also mix in glow powder for glowing slime, thermochromic pigment for color-change slime, or iron oxide for magnetic slime. How Long Does Slime Last? Slime doesnt go bad, but you may want to toss it if it develops mold or if it dries out. Refrigerated slime, kept in a baggie, should last for a couple of weeks  and can last months in a sealed bag unrefrigerated. If slime contains borax, it shouldnt spoil at all.  Edible slime recipes should be chilled for storage and thrown out.

Academic electronic medical record system usability testing Coursework

Academic electronic medical record system usability testing - Coursework Example Some researchers suggest that the main reasons for the backlog in new technology applications are the following: a large number of end-users (e.g. physicians, nurses, and other medical technical personnel) are still strong followers of traditional pen-and-paper methods of information retrieval and storage; high costs of implementation and maintenance of the systems; the usability of the programs are highly variable amongst the software developers and the end-users, with those not having enough computer technical know-hows end up not using the system to their advantage; the use of computer-based records interfere with the time allotted to interact with the patient; and because future nurses are not taught how to use electronic health records (EHR) as early as possible during their studying years (McBride, 2011; Master of Technical and Scientific Communication Program Students, 2004; Moody, et al., 2004; Natarajan, et al., 2010). ... Common EHR Usage in Hospitals Using HER’s in hospitals provide improvements in health care delivery mainly due to the reduction of inaccuracies in patient health and medicine records. There is considerably less misinterpretation of information handled from the reduced use of handwriting which often leads to inaccuracies in patient records or from missing information due to illegibility (Garrido, et al., 2005; Simon, et al., 2007). But EHR is not limited to the storage and retrieval of patient health information, as it also functions as a database for other kinds of data such as drug dosage and actions, disease symptoms, and physician information which many identified users can access in order to synchronise patient medical information and history from (Wang, et al., 2008). At the same time, EHR can also function as an alarm or reminder notification system for regular users in their work duties, such as patient check-up times or administration of drugs, creation of electronic m emos such as patient health progress, among others (Bonnel & Smith, 2010; Moody, et al., 2004; Simon, et al., 2007). This makes for the EHR's contribution in enhancing care delivery for end-users and other stakeholders, and it is expected that the number of agencies putting EHR in effect will also increase in proportion to the improvements made in the program user interfaces. Impact of Teaching EHR in Schools Due to the costs of EHR instalment and maintenance, it can be expected that the bulk of end-users of such programs would be large health facilities such as hospitals or other medical institutions, or individual practitioners tied to these facilities. This is mainly from the high volume of patients or clients that enter regularly or intermittently and have their health records