...Rationale The purpose of my presentation is to inform interested individuals about accounting fraud in small business and narrowing the topic to two main factors that allow the fraud to take place. The presentation will be specifically informational in nature. Once I have finished my presentation, the audience will have a clear understanding of my central idea, which is why limited staff and family trust are reasons that small businesses are victims of accounting fraud. The ideal audience for my presentation would be a meeting of a small business alliance, chamber of commerce, entrepreneur club, and any other group or class that would benefit from learning about accounting fraud in small businesses. My topic would benefit a more specific group of people such as those that are interested in or work in the field of accounting or business. Since my intended audience are adults that are working in the field of accounting or business or have an interest in these fields; my topic is appropriate for the age range, interests and general knowledge of my audience. The importance of my presentation to the audience is significant since the individuals in the intended audience will be either working or interested in business or accounting and quite possibly be involved in a small business at some level. It will be important for them to know about the reasons small businesses are the most common victims of accounting fraud. Once informed about the reasons, they will be able to apply...
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...FROM LOVE AT FIRST SIGHT TO SOUL MATE: ROMANTIC IDEALS IN POPULAR FILMS AND THEIR ASSOCIATION WITH YOUNG PEOPLE‘S BELIEFS ABOUT RELATIONSHIPS BY VERONICA HEFNER DISSERTATION Submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Speech Communication in the Graduate College of the University of Illinois at Urbana-Champaign, 2011 Urbana, Illinois Doctoral Committee: Professor Barbara J. Wilson, Chair Associate Professor John P. Caughlin Associate Professor Kristen Harrison Associate Professor Travis L. Dixon ABSTRACT Romantic comedy films have been popular since motion pictures first entered the media world. Scholars have speculated why these movies remain appealing to viewers and have argued for several reasons. These movies might foster hope about real-life romance (Galician, 2004), or demonstrate that that there are no limits to how love may manifest itself (Harvey, 1998). Despite this speculation, few studies have systematically investigated the content of these movies or the effects they may have on viewers. The purpose of this dissertation was to investigate that potential. In particular, I conducted two studies that explored the nature of romantic ideals in romantic comedy films and their influence on viewer endorsement of romantic beliefs. The first study was a content analysis of the themes or romantic ideals embedded in romantic comedies. The second study was a survey designed to explore whether exposure to such...
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...to merge together, because these can be done at the same time. Step 1: Receiving the mission could come in the form of multiple different orders; a WARNO or warning order, an OPORD or operations order, or a FRAGO or fragmentary order. After receiving the mission, the leaders give a confirmation brief to other higher command to ensure they understand higher commanders intent, the role that their own squad or group plays, and overall concept of the operation. This is important so that the leader giving the combat order can clarify any misconceptions or misunderstandings before it is given to the rest of the group. After clarifying any misunderstandings, the command performs an initial assessment of the situation using the principles of METT-TC. This acronym represents a quick summary of what it is that will need to be done in order to accomplish this mission. The M stands for the mission; the intent and concept of the 1 up 2 up rule and purpose. 1 up 2 up represents the higher command purpose and tasks or the big picture. The E represents the enemy; their general situation, disposition, composition, and capabilities. The first T stands for...
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...leader/commander. However, the tempo of operations often precludes this ideal sequence, particularly at the lower levels. This means that leaders may often receive only a WARNO or a fragmentary order (FRAGO), but the process is the same. 1-147. After receiving an order, leaders are normally required to give a confirmation briefing to their higher commander. This is done to clarify their understanding of the commander’s mission, intent, and concept of the operation, as well as their role within the operation. The leader obtains clarification on any portions of the higher headquarters’ plan as required. 1-148. Upon receiving the mission, leaders perform an initial assessment of the situation (mission, enemy, terrain, troops-time, civil [METT-TC] analysis), focusing on the mission, the unit’s role in the larger operation, and allocating time for planning and preparing. The two most important products from this initial assessment should be at least a partial restated mission, and a timeline. Leaders issue their initial WARNO on this first...
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...The Case of Kay Lemon Detect/Prevent Fraud in Financial Statements Professor K. Day Angela Born March 1, 2015 Case of Kay Lemon Lemon concealed her larceny by using the technique of false debits. These debits were made to the inventory account overvaluing the assets on the books. She used a billing scheme to cover her theft by inflating the amount of payment made to the vendor on the books. Per the books, the vendor was paid a larger amount than the actual invoiced amount and she was able to hide her theft. Her scheme was simple. However, as she continually debited the inventory account, the assets on the books increased year to year. The article stated the lighting store never took a physical inventory. Due to the lack of physical inventory, Lemon assumed she could hide her theft by inflating the inventory balance on the books. Each year, an external CPA prepared the tax returns each year for the small business. It is interesting that the CPA did not call attention to the increasing cost of goods sold compared to sales each year. A major read flag is a sudden increase in cost of goods sold and comparable sales to the year prior. Lemon was able to hide her fraud for eight years without being discovered despite numerous red flags. These red flags should have been readily seen by the CPA preparing the tax returns. The CPA never performed an audit of the company’s financials, but it would be assumed that the CPA would inform the company that their operating...
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...Conduct an Area Reconnaissance Practical Exercises 1 1. The platoon leader assigns the task of conducting area reconnaissance based on what? ANSWER: METT-TC 2. Explain how you will maneuver using the triangle technique for occupying an objective rally point (ORP)? ANSWER: The platoon direction of travel is 12 o’clock. The two squads start traveling in the direction of 6 o’clock. One squad is traveling counterclockwise and one squad is traveling clockwise. The two squads meet at 12 o’clock disseminating information. After disseminating information; both squads continue reconnoitering back to the 6 o’clock position. 3. What is the most desirable method for executing an area reconnaissance and why? ANSWER: Long-range observation. Because the patrol does not come in close enough for the enemy to detect them. 4. What happens once the mission is over? ANSWER: The recon teams return to the ORP followed by the reconnaissance and surveillance (R&S) teams. The patrol disseminates the information and then returns to the patrol base. 10.00 out of 10 Conduct an Area Reconnaissance Practical Exercises 2 1. Describe the purpose of a route reconnaissance? ANSWER: To obtain information on a specified route and all terrain from which the enemy could influence movement along that route. 2. What information requirement will you need for a route reconnaissance? ANSWER: The available space in which a force can maneuver, the location and types of all obstacles and the...
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...SSG Stevenson, William David 07 January 2011 Area Recon PE 1 1. The platoon leader assigns the task of conducting area reconnaissance based off of the orders received, S3 information and guidance given using METT-TC. The Platoon leader knows the location of area recon (EG 17086770 to EG 16858710) and his instructions to determine insurgent supply route and drop point. The PL knows the mission must be completed NLT 011800OCT07. 2. In order to utilize the triangle technique to occupy the ORP the platoon leader will assign and ensure the squads know their positions. The lead squad will be the base of the triangle, facing in the direction of travel. The tip of the triangle will be the 6 o’clock position. The left corner of the triangle will cover the 10 o’clock position, while the right covers the 2 o’clock position. The HQ element will be within the triangle finalizing plans. In order to make up the triangle, the Trail squad covers from the 6 o’clock position up to the 10 o’clock position where the lead squad is. The middle squad covers from the 6 o’clock position up to the 2 o’clock position. 3. The most desirable method for executing and area reconnaissance is ling range observation and reconnaissance. This method adds to stealth and limits the detection by enemy. Also, this method keeps the soldiers out of range for small arms fire helping them withdrawal and break contact. 4. Once the mission is complete all squads and members of the reconnaissance operation assemble...
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...U.S. Army Research Institute for the Behavioral and Social Sciences Research Report 1819 FUTURE COMBAT SYSTEMS COMMAND AND CONTROL (FCS C2) HUMAN FUNCTIONS ASSESSMENT: INTERIM REPORT - EXPERIMENT 3 Carl W. Lickteig, William R. Sanders, and Paula J. Durlach U.S. Army Research Institute for the Behavioral and Social Sciences Thomas J. Carnahan Western Kentucky University Consortium Research Fellows Program February 2004 Approved for public release; distribution is unlimited. U.S. Army Research Institute for the Behavioral and Social Sciences A Directorate of the U.S. Army Human Resources Command ZITA M. SIMUTIS Director Technical review by Kenneth Copeland, CECOM RDEC C2D Robert A. Rasch, Jr., CECOM RDEC C2D NOTICES DISTRIBUTION: Primary distribution of this Research Report has been made by ARI. Please address correspondence concerning distribution of reports to: U.S. Army Research Institute for the Behavioral and Social Sciences, Attn: DAPE-ARI-PO, 5001 Eisenhower Ave., Alexandria, VA 22304-4841. FINAL DISPOSITION: This Research Report may be destroyed when it is no longer needed. Please do not return it to the U.S. Army Research Institute for the Behavioral and Social Sciences. NOTE: The findings in this Research Report are not to be construed as an official Department of the Army position, unless so designated by other authorized documents. |REPORT...
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...During this week I have learned about different strategies to use in the classroom. This week I learned that I am a visual learner according to the Metts Modality Assessment and visual learners learn through seeing. But on the other hand, I also can be an auditory learner and auditory learner learn through hearing. To learn about my children learning style the best thing I could do is observe what he or she is doing because his or her actions, interests, and preferences will provide me with the information on how they are processing what they are learning. For example, I learned that children learn more and can recall better when they have hand on experience or how Jensen (2005), called “hand on, mind on learning, ” he continues saying that children don't learn by reading instead they learn by doing things by themselves. For that reason is why I always implement hand on experience in my students learning. For example, if I am teaching a lesson on “trucks” I will provide all the materials needed it so my students can manipulate and build their own trucks using their imagination. Some of the materials I will provide to them are play dough, construction paper shapes, and some manipulative toys that they can use to build their trucks. I also try to maintain my students engage the more I can. “Knowledge depends on engagement. Engagement is inseparable from empowerment. Empowerment means the opportunity to contribute. Learning is an act of participation. We are all lifelong learners”...
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...ACTIVITIES WITH MILESTONES |TARGET YEAR |YEAR ACHIEVED |REMARKS | | |B. ICRM and Biodiversity Conservation | |ICRM | | | | |Undertake IEC campaign | |IEC campaigns for communities, health workers,|2008 |Dec. 2008 | | |and LGU staff designed | | | | |IEC campaigns implemented for coastal |2008 & every |Achieved |IEC Communication Plan completed; | |communities in the 7 municipalities |year thereafter| |KABP Survey completed in 53 Barangays/7 LGUs; | | | | |Report submitted to CMMO; Results to be presented to | | | | |LGUs in October. | | b. Undertake participatory coastal resources assessment and scientific observations | |Participatory coastal resources assessments...
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...071-326-0501 Move as a Member of a Fire Team Conditions: In a designated position (other than team leader) in a moving fire team. Standards: React immediately to the fire team leader’s example. Perform the same actions as the fire team leader does in the designated position within the formation. Performance Steps 1. Fire team formations describe the relationship of the Soldiers in the fire team to each other. Standard fire team formations are the wedge (figure 071-326-0501-1), modified wedge (figure 071-326-0501-2), diamond (figure 071-326-0501-3), and file (figure 071-326-0501-4). a. Fire team wedge (figure 071-326-0501-1). This is the basic fire team formation which— (1) Is easy to control. (2) Is flexible. (3) Allows immediate fires in all directions. (4) Offers all round local security. Figure 071-326-0501-1. Fire team wedge STP 21-1-SMCT 18 June 2009 071-326-0501 3-165 Performance Steps b. Fire team modified wedge (figure 071-326-0501-2). When rough terrain, poor visibility, or other factors reduce control of the wedge formation, the sides are closed up to (almost) a single file. When moving in less rugged terrain and control becomes easier, resume your original positions. The modified wedge is also used for extended periods when traveling on roads or trails. The modified wedge— (1) Is easier to control in reduced visibility or rough terrain than are other formations. (2) Offers less flank security than a...
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...as important as the political variable. On May 1, he held a meeting with tribal leaders, Iraqi Generals, and politicians and on May 5, he held Mosul?s first election since Saddam Hussein?s rule (Lundberg, 2006 p. 9). MG Petraeus understood the operational variables and constantly made decisions towards the strategic end state even with the ever-changing operational environments. Mission Variables Commanders at all echelons examine the outcomes of the operational variables and incorporate them into the mission variables. According to ADRP 5-0, ?mission variables describe characteristics of the area of operations, focusing on how they might affect a mission? (DEPARTMENT OF THE ARMY, 2012). Mission variables is commonly referred to METT-TC that means mission, enemy, terrain and weather, troops and support available, time available, and civil considerations. The mission element is the task, purpose, and actions needed to accomplish the mission. Commanders also need to understand enemy capabilities and the impact it has to influence the mission. Terrain and weather variable is commonly explained by the term OAKOC that is observation and fields of fire, avenues of approach, key and decisive terrain, obstacles, and cover and concealment. Time available is the ability to plan, prepares, and executes efficiently for the pre-deployment process and applied throughout the operation based on the enemy and the conditions of the operational environment. Lastly, ASCOPE is a term...
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...Battle Analysis: Battle of Ia Drang Valley The “Battle of Ia Drang Valley” took place 14 November through 18 November 1965. The battle was one of the first major battles of the Vietnam War. The battles location took place in South Vietnam where the Drang River flows into Cambodia. (Historynet) Since the Vietnam War had started, this territory had never been occupied because the enemy, People’s Army of Vietnam (PAVN), occupied much of the area. The battle waged on for five days between the United States 1st Cavalry Division and the People’s Army of Vietnam. From a macro level, the United States got involved with the Vietnam War from the fear that communism empires were going to spread throughout South-east Asia. As for the Battle of Ia Drang Valley, American military commanders took the approach that it was solely a search and destroy mission of the enemy. (MilitaryHistory) Each side had slightly different war aims. The United States wanted to fly into a landing zone (LZ) and reconnaissance the area so they could find the People’s Army of Vietnam and destroy enemy elements in South Vietnam. The People’s Army of Vietnam and the Viet Cong wanted to hold onto their territory and stave off the American’s advance into their stronghold. (MilitaryHistory) The operational environment for the Battle of Ia Drang Valley had an overlying impact on how the rest of the Vietnam War was going to be fought. The American’s were going to fly into the Ia Drang Valley with the 1st...
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...Chapter 4 RSOI An expeditionary Army depends on its ability to project combat power where needed. The process of reception, staging, onward movement, and integration is designed to rapidly combine and integrate arriving elements of personnel, equipment, and materiel into combat power that can be employed by the CCDR. This chapter discusses the segments of RSOI. Overview 4-1. The purpose of RSOI is to build the combat power necessary to support the CCDR's concept of operation. Force closure is that point which the combatant commander determines that an adequate combat-ready force is available. Force closure requires well-defined criteria by which unit commanders can measure their readiness. Assessment of combat power begins with established standards for readiness and is based on unit capability, rather than simple tallies of vehicles and weapon systems on hand. Readiness and reporting are inherently operational matters, normally handled through operations channels. Segments of RSOI 4-2. RSOI operations are necessary for commanders to build combat power. The four segments of RSOI are— Reception. Unloading personnel and equipment from strategic transport assets, managing port marshalling areas, transporting personnel, equipment, and materiel to staging areas, and providing logistics support services to units transiting the PODs. Staging. Organizing personnel, equipment, and basic loads into movement units; preparing the units for onward movement; and providing...
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...than decide to rethink their strategic goals and develop tactics from there, the Allied planners chose to expand their assault without a commensurate shift in purpose. The ground offensive that would result on 25 April 1915 from this failure of critical thinking is the focus of this paper. Strategic/Operational Overview Strategically, the Gallipoli campaign was important because it had the potential to remove Turkey from the war, reinforce a faltering Russia, and create logistical space to support the major fronts in the East and West. However, in setting the stage for what took place in the early hours of 25 April 1915, we must not only examine the events leading up to the invasion. It is also important that we also apply the principles of METT-TC (Mission, Enemy, Troops and Support, Terrain, Timing, and Civilian Considerations) to the operation in order to provide a clear image of the starting situation in the moments before hostilities began. The invasions at Anzac Cove and Cape Hellas were effectively all one battle, albeit divided by a space of some 12 miles. It is impossible to discuss one without bringing some elements of the other into consideration. However, it would also be impossible in a short review such as this to fully discuss both invasions in detail. I focus almost exclusively on the landing at Anzac cove to represent the events at both locations, excepting such times where differing tactical decisions made on one location can illuminate errors committed at another...
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