...Case Study 1: And the Fraud Continues Forensic Accounting July 22, 2012 Abstract This case represents features of organized crime, occupational fraud and abuse. Most of these crimes involve many individuals and organizations as well as management and/or co-workers that are in a lot of social and financial pressures. Some of the crimes related with organize crime will be money laundering, mail and wire fraud, conspiracy and racketeering. With an internal control weakness employees would always look for opportunities to commit fraud or use company assets without permission. Within this case, we will see multiples internal control weaknesses that allowed Pavlo to perpetrate the fraud and how he used the tricks to mask the whole scam. We also are going to think on what was Wanserski position when Pavlo was performing the fraud. We will explore the investigation process and what type of procedures the auditor/investigator needs to follow in order to gather all the evidence. We will have the opportunity as readers to determine if MCI also had a fault by permitting or putting the pressure on his employees to comply with some guidelines instead of looking for ways to help employees to improve their work areas. Internal control is the method intended to ensure dependable financial reporting, effective and efficient department operations, and business compliance with related laws and regulations. Not having an effective internal control process will allow fraudsters like...
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...Cultural Inspiration on Service By Roberta Nedry, President, Hospitality Excellence, Inc. Aloha! Kia Ora! Hey y’all! Bienvenidos! Bienvenue! Saa wee da ka or Saa wee da krap! Welcome! What happens when these words of greeting from different cultures are uttered? What do we associate with those greetings and the people in those states or countries who say them? How do they impact us emotionally and do they change the way we perceive and receive our experience in that place? Cultures around the world have many insightful and practical traditions and styles that can benefit a service mindset and in turn enhance service delivery. Let’s take a look at certain cultural traits and their potential impact in today's hospitality world and guest experience management. Consider how hospitality and business leaders and their teams may adapt some of these cultural traits and examples to benefit their own teams in guest and customer interactions. Note how these examples may serve as inspiration and motivation for a stronger service culture and more engaging guest experiences. The Spirit of Aloha: The Hawaiian Style of Hospitality I had the opportunity to live in Hawaii as a young girl. While there, I studied and performed Hawaiian dancing which required me to be completely immersed in and part of the Hawaiian culture and in turn the Aloha spirit. My teacher showed me how to tell stories through my hands, my eyes and body language in each dance that she taught. I learned first hand how...
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...U.S. Department of Justice Federal Bureau of Investigation 2012 The Strategic Information and Operations Center at FBI Headquarters is the 24/7 command post that monitors FBI operations and law enforcement activities around the globe. An FBI agent examines a potentially contaminated letter during a white powder training exercise. 2012 The FBI Story I A Message from FBI Director Robert S. Mueller, III For the FBI and its partners, 2012 was a year that reminded us once again of the seriousness of the security threats facing our nation. During the year, extremists plotted to attack—unsuccessfully, thanks to the work of our Joint Terrorism Task Forces—the U.S. Capitol, the New York Federal Reserve Bank, and other landmarks on U.S. soil. Tragically, on the 11th anniversary of 9/11, a hateful attack in Benghazi took the lives of the U.S. Ambassador to Libya and three other Americans. In the cyber realm, a rising tide of hackers took electronic aim at global cyber infrastructure, causing untold damages. High-dollar white-collar crimes of all kinds also continued to siphon significant sums from the pocketbooks of consumers. And in Newtown, Connecticut, 20 young children and six adults lost their lives in one of the worst mass shootings in American history, ending a year of violence that saw similar tragedies around the country. Working with its colleagues around the globe, the FBI is committed to taking a leadership role in protecting the nation. As you can see from...
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...networking powerful tool to promote good health (NaturalNews) The power of social networking to connect friends and help businesses connect with existing and potential clientele continues to be a driving force in today's world because of its incredible success. But how can social networking work to promote better health? The National Institutes of Health (NIH) believes that if people promote healthy lifestyles within their social networks, public health as a whole will significantly improve. Recent studies have shown that people's behaviors rub off onto their friends. Bad habits like smoking and overeating are contagious, say many researchers. But so are good behaviors like eating healthy, exercising and getting good rest, which is why NIH is offering funding to scientists willing to work on improving public health through social networking. "We've come to realize more and more that how people live and function in social networks is really important to health," explained Deborah Olster, acting director of the Office of Behavioral and Social Sciences Research at NIH. Several researchers have already come up with creative ideas to promote better health through social networks. Dr. Nicholas Christakis of Harvard Medical School believes that creating artificial social groups around things like losing weight or eating better will help to encourage unhealthy people to improve their lifestyles. Christakis also suggests using social group "leaders" to influence their existing...
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...A Tale of Two Londons Who really lives at One Hyde Park, called the world’s most expensive residential building? Its mostly absentee owners, hiding behind offshore corporations based in tax havens, provide a portrait of the new global super-wealthy. BY NICHOLAS SHAXSON Up until the 18th century, Knightsbridge, which borders genteel Kensington, was a lawless zone roamed by predatory monks and assorted cutthroats. It didn’t come of age until the Victorian building boom, which left a charming legacy of mostly large and beautiful Victorian houses, with their trademark white or cream paint, black iron railings, high ceilings, and short, elegant stone steps up to the front door. This will not be the impression a visitor now gets as he emerges from the Knightsbridge subway station’s south exit. He will be met by four hulking joined-up towers of glass, metal, and concrete, sandwiched between the Victorian splendors of the Mandarin Oriental Hotel, to the east, and a pretty five-story residential block, to the west. This is One Hyde Park, which its developers insist is the world’s most exclusive address and the most expensive residential development ever built anywhere on earth. With apartments selling for up to $214 million, the building began to smash world per-square-foot price records when sales opened, in 2007. After quickly shrugging off the global financial crisis the complex has come to embody the central-London real-estate market, where, as high-end property consultant...
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...Contents [pic] INTRODUCTION Page 3 CHAIRMAN’S STATEMENT Page 4 CHIEF EXECUTIVE’S STATEMENT Page 5 BOARD MEMBERS AND SENIOR EXECUTIVES Page 11 PILLAR ONE-ENFORCEMENT Page 12 PILLAR TWO-RESEARCH AND ADVOCACY Page 28 PILLAR THREE-INFORMATION AND AWARENESS Page 37 CORPORATE GOVERNANCE Page 46 APPENDICES Page 49 Introduction [pic] The National Consumer Agency was set up on 1st May 2007. This Annual Report sets out the activities of the Agency for the period from 1st January to 31st December 2009. The Board is pleased to submit to the Minister for Enterprise, Trade and Employment the 2009 Annual Report in accordance with Section 22 of the Consumer Protection Act 2007. | [pic] |[pic] | Stephen Costello Ann Fitzgerald Chairman Chief Executive Chairman’s Statement The economic downturn of recent times has thrown up many challenges for consumers in Ireland. Harsher trading conditions have forced many retailers to revisit their offerings, whilst job losses and downward pressure on household incomes have meant that consumers are being driven to examine their finances and spending habits more closely than at any time in the...
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...CASE: M-321 DATE: 8/27/09 OBAMA AND THE POWER OF SOCIAL MEDIA AND TECHNOLOGY In early 2007, Barack Obama was a little-known senator running for president against Democratic nominee and household name, Hilary Clinton. But on November 4, 2008, Obama made history as the first African American to win the election against Republican candidate, John McCain, thus becoming the 44th president of the United States. Obama won by a margin of nearly 200 electoral votes and 8.5 million popular votes. Many factors contributed to his success, but a major one was the way Obama and his Chicago-based campaign team used social media and technology as an integral part of their campaign strategy, not only to raise money, but also more importantly, to develop a groundswell of empowered volunteers who felt that they could make a difference. Michael Malbin, executive director of the Campaign Finance Institute said: “No other candidate has ever integrated the full picture the way he [Obama] has, that‟s what‟s really new about his campaign.”1 Edelman Research analysts said that Obama won by “…converting everyday people into engaged and empowered volunteers, donors and advocates through social networks, e-mail advocacy, text messaging and online video. The campaign‟s proclivity to online advocacy is a major reason for his victory”2 (Exhibit 1). In terms of the numbers, externally, Obama‟s campaign was able to garner 5 million supporters on 15 different social networks ranging from Facebook to MySpace...
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...TRADIGITAL MARKETING Submitted by: Rahul Singh Shubhankar Som Shivi Shrivastava Sathya Saurabh Sharma Saurabh Tirpude WHAT IS MARKETING? Marketing is the process of planning, designing, pricing and distributing ideas, goods and services in order to satisfy customer needs and generate revenue and make profit. To quote the American Marketing Association's definition, it is "an organizational function and a set of processes for creating, communicating and delivering value to customers and for managing customer relationships in ways that benefit the organization and its stakeholders" Diluting all the verbosity, it melts down to one simple word “SELLING”!! This is the prime purpose behind any kind of marketing. The "selling" is accelerated with the help of properly chalked out plans called marketing strategies. With "selling" as the ultimate goal, marketing strategies are influenced by two basic factors: 1) Acquisition of customers; 2) Retention of the acquired customers. So every other strategy that is laid out will focus on the above two. A Company has to work closely towards achieving these two to attain the desired cutting edge over its competitors. There are also a few other objectives like creating awareness (informational and educational) about the product, brand-building and accelerating sales. CONCEPT OF TRADITIONAL MARKETING: With the world changing at every nanosecond, marketing is also...
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...A GUIDE TO FORENSIC ACCOUNTING INVESTIGATION THOMAS W. GOLDEN, STEVEN L. SKALAK, AND MONA M. CLAYTON JOHN WILEY & SONS, INC. A GUIDE TO FORENSIC ACCOUNTING INVESTIGATION THOMAS W. GOLDEN, STEVEN L. SKALAK, AND MONA M. CLAYTON JOHN WILEY & SONS, INC. This book is printed on acid-free paper. Copyright © 2006 by PricewaterhouseCoopers LLP. PricewaterhouseCoopers refers to the individual member firms of the worldwide PricewaterhouseCoopers organization. All rights reserved. Published by John Wiley & Sons, Inc., Hoboken, New Jersey. Published simultaneously in Canada. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, 978-750-8400, fax 978-646-8600, or on the Web at www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, 201-748-6011, fax 201-748-6008, or online at http://www.wiley.com/go/permissions. Limit of Liability/Disclaimer of Warranty: While the publisher and author have used their best efforts in preparing this...
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...THE ART OF DECEPTION Controlling the Human Element of Security KEVIN D. MITNICK & William L. Simon Foreword by Steve Wozniak Scanned by kineticstomp, revised and enlarged by swift For Reba Vartanian, Shelly Jaffe, Chickie Leventhal, and Mitchell Mitnick, and for the late Alan Mitnick, Adam Mitnick, and Jack Biello For Arynne, Victoria, and David, Sheldon,Vincent, and Elena. Social Engineering Social Engineering uses influence and persuasion to deceive people by convincing them that the social engineer is someone he is not, or by manipulation. As a result, the social engineer is able to take advantage of people to obtain information with or without the use of technology. Contents Foreword Preface Introduction Part 1 Behind the Scenes Chapter 1 Security's Weakest Link Part 2 The Art of the Attacker Chapter 2 When Innocuous Information Isn't Chapter 3 The Direct Attack: Just Asking for it Chapter 4 Building Trust Chapter 5 "Let Me Help You" Chapter 6 "Can You Help Me?" Chapter 7 Phony Sites and Dangerous Attachments Chapter 8 Using Sympathy, Guilt and Intimidation Chapter 9 The Reverse Sting Part 3 Intruder Alert Chapter 10 Entering the Premises Chapter 11 Combining Technology and Social Engineering Chapter 12 Attacks on the Entry-Level Employee Chapter 13 Clever Cons Chapter 14 Industrial Espionage Part 4 Raising the Bar Chapter 15 Information Security Awareness and Training Chapter 16 Recommended Corporate Information Security Policies Security at a Glance Sources...
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...NTRODUCTION: AN INVITATION TO BOMBAY The envelope was hand-delivered to our house in Golf Links, Tan enclave in New Delhi whose name captured the clubbable lifestyle of its leisured and propertied Indian residents, soon after we had arrived in the middle of a north Indian winter to begin a long assignment. It contained a large card, with a picture embossed in red and gold of the elephant-headed deity Ganesh, improbably carried on the back of a much smaller mouse. Dhirubhai and Kokilaben Ambani invited us to the wedding of their son Anil to Tina Munim in Bombay. In January 1991, just prior to the explosion in car ownership that in later winters kept the midday warmth trapped in a throat-tearing haze overnight, it was bitterly cold most of the time in Delhi. Our furniture had still not arrived-a day of negotiations about the duty payable lay ahead at the Delhi customs office where the container was broken open and inspected-and we camped on office chairs and fold-up beds, wrapped in blankets. The Indian story was also in a state of suspension, waiting for something to happen. The Gulf War, which we watched at a big hotel on this new thing called satellite television, was under- cutting many of the assumptions on which the Congress Party’s family dynasty, the Nehrus and Gandhis, had built up the Indian state. The Americans were unleashing a new generation of weap- ons on a Third World regime to which New Delhi had been close; its Soviet friends were standing by, even agreeing with...
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...that the social dimensions of the device became a prominent theme in telephone advertisements. New promotions started appealing to consumers' emotions, stressing the importance of social conversations and staying connected to family and friends. Since then the role that telecommunications has played in social relations has become increasingly important. In recent years, the popularity of social networking sites has increased dramatically. These sites allow users to communicate with each other as well as post photographs, events and profiles for others to see. The profiles can list a person's age, interests, sexual preference and relationship status. In this way, these sites can play important role in everything from organising social engagements to courtship. Prior to social networking sites, technologies like short message service (SMS) and the telephone also had a significant impact on social interactions. In 2000, market research group Ipsos MORI reported that 81% of 15 to 24 year-old SMS users in the United Kingdom had used the service to coordinate social arrangements and 42% to flirt. Other impacts: In cultural terms, telecommunication has increased the public's ability to access music and film. With television, people can watch films they have not seen before in their own home without having to travel to the video store or cinema. With radio and the Internet, people can listen to music they have not heard before without having to travel to the music store. Telecommunication...
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...NTRODUCTION: AN INVITATION TO BOMBAY The envelope was hand-delivered to our house in Golf Links, Tan enclave in New Delhi whose name captured the clubbable lifestyle of its leisured and propertied Indian residents, soon after we had arrived in the middle of a north Indian winter to begin a long assignment. It contained a large card, with a picture embossed in red and gold of the elephant-headed deity Ganesh, improbably carried on the back of a much smaller mouse. Dhirubhai and Kokilaben Ambani invited us to the wedding of their son Anil to Tina Munim in Bombay. In January 1991, just prior to the explosion in car ownership that in later winters kept the midday warmth trapped in a throat-tearing haze overnight, it was bitterly cold most of the time in Delhi. Our furniture had still not arrived-a day of negotiations about the duty payable lay ahead at the Delhi customs office where the container was broken open and inspected-and we camped on office chairs and fold-up beds, wrapped in blankets. The Indian story was also in a state of suspension, waiting for something to happen. The Gulf War, which we watched at a big hotel on this new thing called satellite television, was under- cutting many of the assumptions on which the Congress Party’s family dynasty, the Nehrus and Gandhis, had built up the Indian state. The Americans were unleashing a new generation of weap- ons on a Third World regime to which New Delhi had been close; its Soviet friends were standing by, even agreeing with...
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...Sydney Sheldon - If Tomorrow Comes If Tomorrow Comes Sydney Sheldon Hmmm, looks like another genie got out of the bottle Me Fiction Scanned and fully proofed by nihua, 2002-03-24 v4.1 CR/LFs removed and formatting tidied. pdb conversion by bigjoe. IF TOMORROW COMES by Sidney Sheldon, ©1985 BOOK ONE Chapter 01 New Orleans THURSDAY, FEBRUARY 20--- 11:00 P.M. She undressed slowly, dreamily, and when she was naked, she selected a bright red negligee to wear so that the blood would not show. Doris Whitney looked around the bedroom for the last time to make certain that the pleasant room, grown dear over the past thirty years, was neat and tidy. She opened the drawer of the bedside table and carefully removed the gun. It was shiny black, and terrifyingly cold. She placed it next to the telephone and dialed her daughter's number in Philadelphia. She listened to the echo of the distant ringing. And then there was a soft "Hello?" "Tracy... I just felt like hearing the sound of your voice, darling." "What a nice surprise, Mother." "I hope I didn't wake you up." "No. I was reading. Just getting ready to go to sleep. Charles and I were going out for dinner, but the weather's too nasty. It's snowing hard here. What's it doing there?" Dear God, we're talking about the weather, Doris Whitney thought, when there's so much I want to tell her. And can't. "Mother? Are you there?" Doris Whitney stared out the window. "It's raining." And she thought, How melodramatically appropriate. Like an...
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...Instructor’s Manual Jane Murtaugh College of DuPage BUSINESS IN ACTION 3rd Edition COURTLAND L. BOVEE JOHN V. THILL & BARBARA E. SCHATZMAN Introduction This Instructor’s Manual brings together a set of completely integrated support materials designed to save instructors the trouble of finding and assembling the resources available for each chapter of the text. 1. Course Planning Guide Included in the guide are suggestions for course design, classroom activities, and supplemental teaching aids. 2. Learning Objectives and Summary of Learning Objectives For each chapter, learning objectives and the summary of the learning objectives are listed. 3. Brief Chapter Outlines For each chapter, a brief chapter outline is provided. 4. Lecture Notes and Chapter Outlines For each chapter, a comprehensive outline is provided, as well as a variety of stimulating lecture enrichment materials. 5. Real-World Cases At least two real-world cases related to chapter material are included for each chapter. 6. Answers to End-of-Chapter Questions Answers to the end-of-chapter questions are provided, as well as suggested teaching tips when appropriate. 7. Answers to See It on the Web Exercises Following the end-of-chapter questions, answers to the See It on the Web Exercises can be found, along with tips for the instructor. Answers to Boxed Features In each chapter, students are presented with at least two supplemental “boxes,” both containing questions about the material discussed. Answers...
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