Forensic Accounting Essays (Examples)

Forensic accounting is a special subsection of accounting that goes beyond the typical job description of an accountant. Forensic accountants use their work in courtroom and other legal settings to help. Their primary roles are litigation support and investigative accounting (Zysman, 2012). To do this, forensic accountants combine accounting, auditing, and investigative skills. However, conducting investigations is only one component of a forensic accountant's job description; they also have to be capable of translating what they find into understandable evidence for the courtroom setting. In order to do this, "forensic accountants are trained to look beyond the numbers and deal with the business reality of the situation" (Zysman, 2012). Forensic accountants may perform a variety of different functions, including: forensic investigations, forensic audits, internal audits, and external audits. A forensic investigation is any investigation aimed at producing evidence for the courtroom. A forensic audit is an audit that is conducted…

This means laying out for the jury and the judge the role of different parties and how this contributed to illegal activities. It is at this point when everyone can understand the full context of the case. (Singleton, 2010) (Golden, 2011)
Analyze the legal responsibility a forensic accountant has while providing service to a business.

The legal responsibility of a forensic accountant is to determine when fraudulent activities have taken place and report them to stakeholders. Moreover, they play a role in establishing different safeguards which are preventing this from happening. The combination of these factors, is illustrating how they are at the forefront of protecting the accuracy of the financial information provided by the firm and its practices. (Singleton, 2010) (Golden, 2011)

esearch two (2) cases where forensics accountants have provided vital evidence in a case. Summarize the cases and the importance of the forensic accountant's role during each case.

Two cases…

The forensic accounting done on Koss reveals the importance for a business's auditing firm's responsibilities. It also shows that an auditing firm is liable to face legal charges for failing to find a fraud in their accounting activities in a business.
The forensic accounting carried out on Koss revealed that the Vice President Sujata and the former Senior Accountant, Julie Mulvane, engaged in a range of accounting fraud cover ups of Sujata's embezzlement from Koss (Singleton & Singleton, 2010). The investigation revealed that the yearly amounts stole from the company were significant for the amounts were relative to sales and shareholder's equity. The forensic audit also revealed that the lack of adequate internal controls by Koss and Michael Koss, Mulvaney was able to hide substantial embezzlements by Sujata. Internal controls at the time required Koss to approve invoices for payments of $5,000 or more. However, these systems did not prevent…

roles of forensic accountants in preventing and detecting fraud within a business community. The paper highlights the requisites and basic responsibilities of a forensic accountant. The paper also makes references on the special cases where forensic accountants have assisted in fraud detection and prevention.
Overview of Forensic Accounting

Forensic accounting is the specialty area of accounting used to train an individual to develop the special accounting skills to detect and prevent financial fraud. The goal of forensic accountants is to fight financial crimes within the contemporary business environment. (Patil, 2011). Typically, a forensic accountant assumes an important position in the investigating services, legal services and regulatory services within a financial environment. In performing their roles, forensic accountants attempt to identify the gaps in accounting information, internal control and compliance of a business organization. In the light of the corporate scandals, especial the Enron Corporation and WorldCom scandals, that swept the financial…

Goldman Sachs
Forensic accounting

Fraud at Goldman Sachs

The recent recession and financial scandal brought to light many unethical, illegal, and quasi-legal practices of the major investment firms. One example of this was the Goldman Sachs securities fraud case, in which the firm was accused of creating and selling bundled mortgage investments in an instrument that was intended to fail and which the company' bet against' with a desire to make a profit (Storey & Morganson 2010).

The government's case against Goldman Sachs concerned Abacus 2007-AC1, one of 25 investment vehicles specifically created to allow its clients to "bet against the housing market" (Storey & Morganson 2010). This "initially protected Goldman from losses when the mortgage market disintegrated and later yielded profits for the bank" (Storey & Morganson 2010). Ironically, one of the initial marvels of the credit crisis was the degree to which Goldman appeared to emerge unscathed, in contrast to its rivals.

"Goldman…

Ethics Forensic Science
Legal and Ethical Issues in Forensic Science

hen most people think about the conviction of criminals, scientific evidence provides some of most credible evidence available. Scientific evidence is generally considered to be fail-safe by a majority of the public. However, this is not always the case. There are many errors that can occur during the scientific accumulation of the evidence. Furthermore, there are also some cases in which the evidence is purposefully altered to provide leverage for either party in a trial to further their personal ambitions. There are also cases of negligence in which the evidence was simply not handled to the appropriate standards. hatever the case may be, when peoples' lives are on the line, there are clear legal and ethical requirements for forensic scientist that must be upheld at all times. This analysis will focus on a few examples of unethical or illegal behavior that occurred…

Fraud and Forensic Evidence
Fraud to Trial Process

The case study presents a very interesting criminal act, the use of re-directing payers to a mock PayPal, an online payment processing company, where the criminals were then able to capture the PayPal username and their corresponding passwords to access their PayPal accounts. This unusual activity was noticed by a PayPal fraud investigator who noticed there were several accounts that were being opened under the same last names. To that end, after one of the merchants reported being directed to the mock PayPal site, the fraud investigator looked into a report from a PayPal merchant. The initial gathering of e-evidence was by the fraud investigator who used two freeware network-discovery tools that were able to trace the accounts in question to a specific IP address. At this time, they also found a connection to a fake PayPal server address and a shipping address in…

Assets in the investment portfolio were overvalued. Financial transactions were structured to report smaller amounts of debt and create the appearance of greater cash flow. Financial results were represented in a false and misleading manner.
Forensic accountants also played an important role in the Enron case by doing audits and investigating accounting practices to gather evidence of how the fraud was performed. They played vital roles in the court room in presenting the evidence against cross examination and scrutiny. The forensic accountants were highly valued for their objectivity in the way evidence was presented.

Accounting, auditing, investigation, business, and understanding human behavior enabled forensic accountants to gather evidence for prosecution of fraud in court cases involving fraudulent accounting practices. These are vital skills forensic accountants are required to maintain. Forensic accountants must maintain competency, due care, objectivity, integrity, confidentiality, and proper conduct at all times, whether working with a client or…

In the late 1990s, this was not a problem as the stock was continuing to climb to all-time highs. However, once the economy began to slow, is when this strategy backfired by forcing them to issues more stock to cover these losses. As shares were declining, many investors became weary of continuing to participate in these activities. (Healy, 2003)
In late 2001, these activities were brought to the attention of regulators and investors (which resulted in the eventual bankruptcy of the firm). This is illustrating how forensic accounts overlooked or ignored key areas that could have uncovered fraudulent activities. As a result, one could argue that the lack of ethics and the close relationship with company executives helped to perpetuate these abuses. (Healy, 2003)

Insider Trading

Another type of fraud that is most prevalent is insider trading. This is when executives will have specific knowledge of the financial situation surrounding the firm…

Justification of a Forensic Unit
Our Agency has just received $3 million grant from the federal government because of the efficient method that the unit employs in running the department. Additionally, the City Council has agreed to continue assisting the unit with additional funding at the end of the three years provided the department is productive and serve the citizens well. However, the department requires presenting a different budget from the previous budget. This proposal will create a new budget for the forensic unit to describe where all the funding will be allocated. The budget will consider the specialized personnel for the unit because smooth running of the unit depends on the specialized personnel.

Mission Statement of the Specialized Unit

The specialized forensic unit will deliver highest quality forensic services to all our customers, and our unit will deliver accurate service through analysis and the state of art technology. We will accomplish our…

skills that a forensic accountant needs to possess and evaluate the need for each skill.
Over the last several years, the role of forensic accountants has been continually evolving. This is because there have been a number of cases surrounding their ability to identify and prevent possible frauds. As a result, various skills must be utilized in the process that will help to improve the effectiveness of actuaries. These include: good communication, the ability to work well with others, determination, the ability to simplify information and investigative intuitiveness. The combination of these factors is allowing forensic accounts to identify and detect possible fraud. When this happens, the negative impact of these activities can be limited. (Davis, 2011)

Good communication is an important skill because it requires talking with different parties during the process of conducting any kind of investigation. This means collaborating on various ideas and identifying potential red flags. The…

This role is in response to clients' demands for a single trustworthy individual or firm to meet all of their financial needs. However, accountants are restricted from providing these services to clients whose financial statements they also prepare." (U.S. Department of Labor, ureau of Labor Statistics, 2009)
1. Public Accounting

The work entitled: "The Reality of the CPA's Role" states that modern CPAs work "behind the scenes as trusted advisors in nearly all significant business decisions. Successful accountants display the ability to think strategically and creatively and to be problem solvers and business advisors." (Douglass, 2006) Douglass states that the views of the CPA are widely varied "...whether from the viewpoint of the investing public or from the perspective of the companies that engage CPAs to audit their financial statements or perform other functions. In fact, many people not involved in the business management or accounting profession may perceive CPAs as…

career interest is accounting. Accountancy is the process of evaluating the financial information about business entities to users such as the managers of the shareholders (Elliot, & Elliot, 2004). Accountancy falls into three areas: accounting, bookkeeping, and auditing.
I choose accounting since it will give me a solid employment with a lucrative wage and this is what is important to me. I have also learned that it can be fun in the investigative way if I se it as such. The work conditions are fine -- not too tedious and best of all I can structure them at my convenience. I can work either for an institution or be self-employed. Chances for advancement also depend on myself and, best of all, I can find global opportunities in any and every business..

• Career goals and career strategy

The kind of job that I am most interested in is working in a prestigious…

Accounting Careers
Accounting is a common function in virtually every organization, irrespective of size and industry/sector of operation. The function is generally concerned with documenting business transactions and preparing financial statements. The accounting field offers numerous career paths. These include financial accounting, managerial accounting, internal auditing, tax accounting, financial analysis, payroll clerking, and forensic accounting (Bureau of Labor Statistics [BLS], 2015; American Institute of Certified Public Accountants [AICPA], 2017). Though related, each of these careers is unique in its own way. A financial accountant is involved in making and receiving payments, recording transactions, and preparing financial statements. Closely related to financial accounting is managerial accounting. While a financial accountant prepares financial statements for use by outsiders such as shareholders and lenders, a managerial accountant prepares financial records for internal use. The work of a payroll clerk is to ensure employees are paid accurately and on time. The clerk prepares, processes, and…

Finance/Management Accounting
The topic of finance and managerial accounting inclusively, are broad and incorporate a critical skill set in the modern day business student. Finance involves corporate and investment finance and managerial accounting is complimentary as it involves cost accounting and essentially stresses cost management. Together, these topics provide a comprehensive financial analysis skill set yielding capability in solving the day's most critical business financial quandaries. The literature review will seek to narrow down the literature and funnel the topic into the main financial analysis area.

According to Musvoto, (2011), "Studies in accounting measurement indicate the absence of empirical relational structures that should form the basis for accounting measurement. This suggests the lack of objectivity of accounting information. Landmarks in the development of finance theory indicate the use of accounting measurement information as a basis for their development. This indicates that subjective accounting information is incorporated in finance theory. Landmarks in finance…

Accounting
As I pursue a degree in accounting, I am constantly searching for the variety of opportunities and options that my degree completion will bring to me. According to Money magazine, accounting is currently one of the 50 hottest jobs (JobWeb, 2003).

In addition, the U.S. ureau of Labor Statistics (LS) says that accounting professionals will experience a 10 to 20% increase in job openings by the year 2008. These factors give me confidence that my future in accounting is secure and promising. This paper will examine the possible avenues, rewards, job market and concerns involved with being an accounting major.

Career Choices for Accountants

Accounting majors are presented with a variety of options for careers. Many choose traditional accounting careers, while others branch out to become appraisers, budget officers, loan officers, financial analysts and managers, actuaries, underwriters, tax collectors and revenue agents, securities sales representatives, and purchasing agents (JobWeb, 2003). In some cases,…

studied appeared a business accounting publications. A partial list publications article selected: The Accounting eview, Barrons, Wall Street Journal, Business Week, Fortune, Barrons, and Wall Street Journal.
GAAP article review:

Crovitz, Gordon L. (2008, September 8).Closing the information GAAP. The Wall Street

Journal. etrieved November 22, 2010 at http://online.wsj.com/article/SB122083366235408621.html

GAAP article review:

Crovitz, Gordon L. (2008, September 8).Closing the information GAAP. The Wall Street

Journal. etrieved November 22, 2010 at http://online.wsj.com/article/SB122083366235408621.html

The Wall Street Journal is famous for its pro-business, conservative editorials. So perhaps it is no surprise that in 2008, Journal editorial writer Gordon L. Crovitz praised the Securities and Exchange Commission (SEC)'s decision to mandate a shift to international accounting standards, in a phasing out of GAAP (Generally Accepted Accounting Principles) by 2016 for all U.S. firms. The Journal writer said that this was reflective of the "remarkably quickening pace of acceptance of a true lingua franca for accounting," (Crovitz 2008). GAAP has stood…

However, as criminals become more aware of undercover tactics, the covert officer is required to provide more and more proof that he is indeed a criminal- which leads to the officer committing acts that compromise his or her integrity for the sake of maintaining cover. y understanding the often conflicting nature of these goals, deception and integrity, we can see how an undercover officer can become confused, lost, and susceptible to temptation (i.e. criminal behavior).
y examining both aspects- environmental factors and personality factors- we take into account both sides of a complex relationship. These two groups of factors, when combined together, shed some light on the exact nature of criminal tendencies amongst police officers.

Definition of Terms

Covert: another term for undercover, meaning the use of deception for the purpose of gathering information or intelligence.

Non-covert: police officers that, even in plain clothes, maintain their own true identity instead of a false…

Finance and Accounting Application that provides finance and accounting operations require all the possible computer security measures to be adopted. In this case, two patterns call for an incident response plan:
The company's computer networks and systems are at a higher risk to threats like intrusions, computer viruses and exposures

Computers are widespread through the company; the company depends heavily on computers and cannot afford service denial

Therefore, the following security incidents will be an essential:

A computer virus might be copied to a LAN server; within seconds, thousands of other computers will be infected. This will require the efforts of different people and several days to achieve recovery.

Back-ups can be infected with viruses resulting in re-infection of other systems; recovery will require more expenses and time

System intruders could copy passwords and distribute them across large networks

Outbreaks of system or virus penetrations will cause embarrassment and possible loss of public confidence (Taylor, 2013).

These…

Digital Forensics to Capture Data ources
Network Intrusion

Prioritizing Data ources

Account Auditing

Live ystem Data

Intrusion Detection ystem

Event Log Analysis

Malware Installation

Prioritizing data sources

Activity Monitoring

Integrity Checking

Data Mining

Insider File Deletion

Prioritizing data sources

Use of Uneraser program Recovers the Deleted Data

Network torage

A recent advance in information technology has brought about both benefits and threats to business organizations. While businesses have been able to achieve competitive market advantages through the internet technology, the hackers are also using the opportunities to penetrate the organizational network systems to steal sensitive data worth billions of dollars. A recent wave of cybercrimes leads to the growth of forensic investigation dealing with a collection of evidence to track cyber offenders. The study investigates different data sources that can assist in enhancing digital forensic investigation. The study identifies event log analysis, port scanning, account auditing, and intrusion detection system as important strategies for data sources.

Introduction

The explosive growth of interconnection of network and computer systems has…

Management Awareness
What are the benefits of a comprehensive control program? If you were advising this corporation, what would be the specific benefits for them?

The benefits of a comprehensive internal control program include: the ability to monitor for unusual activities and it will increase vigilance. This will help to prevent fraud by providing actuaries with an actual way of discovering when these events are occurring through early detection. It is at this point that the negative impact on the firm and various stakeholders can be minimized. (Silverstone, 2011, pp. 14 -- 16)

Once this has been consistently implemented, is when it will have an impact on the entire organization by creating an atmosphere that is looking for these issues. When different staff members are actively involved in the process, this will make it difficult to be able to conduct any kind of fraudulent activities. In the future, this will prevent these situations…

he article also focuses on the differences in decision making of senior accountants based on the type of education they received vs. he amount of practical experience they had. he article focuses on these issues as it pertained to the value of accounting education and experience in the stock market. Overall this resource is well written and seeks to provide a point-of-view from the epicenter of the finance world -- the stock market.
Outline

I. Introduction

hesis: Accountants with a CPA license rather than an MBA degree have a better chance of getting hired, advance and succeed in the public accounting field.

II. Certified Public Accountant

A. Steps required to become a CPA

B. Certification requirements for public accountants

C. Job Prospects/Demand for CPAs

D. Global need for CPAs

E. Career Advancement for CPAs

III. Compare and Contrast demand for CPAs vs. MBAs

A. CPA as a highly specialized certificate necessitating the grasp of highly specialized skills.

B. MBA involves a…

internal control weaknesses that existed at MCI that contributed to the commission of accounting fraud
The internal control weaknesses that existed at MCI that contributed to the commissioning of the accounting fraud was related to the very fact that Pavlov had the ability and access that allowed him to manipulate the account receivable system. Since he helped in the creation of the account receivable process, he was very ware of the system's strength and weaknesses as well as how to exploit them by manipulating the system (Lyon & Tocco,2007).He was therefore able to fraudulently receive payments, update as well as manipulate the account receivable records. This allowed him an opportunity of defrauding the firm and its clients by embezzling the funds to offshore accounts.

The exact fraudulent practices and tricks that Pavlo and his co-conspirators engaged in included the following:

The identification of the account receivables that were about to be written…

"hen Congress returned in 1934 to complete the federal disclosure tapestry, it created express private causes of action for misleading reports filed with the Securities and Exchange Commission (SEC) as part of the newly enacted continuous disclosure requirements, (3) provided private recoveries for market manipulation, (4) and authorized suits on behalf of reporting companies for short-swing profits garnered by certain insiders (Cox, Thomas, and Kiku, 2003)."

The creation of the SEC as a government body for oversight arose out a recognition by the courts that private action was not enough to protect investors and consumers from the materially misleading representations of corporate America (Cox, Thomas, and Kiku, 2003). Since its creation, however, the numerous laws and regulations that have come to frame the world of corporate governance have exceeded the limits of manageable governance. By the time the SEC has identified a problem, pursued investigation of the corporate representations of public…

The claim that a board member familiar with forensic accounting would have been able to uncover such a fraud holds little water given that it took a team of experts working in secret many months to uncover the fraud. However, the argument generally holds that better board composition, and more engaged board members, would have prevented such a fraud. Nadler (2004) argues that better boards are less important for preventing frauds as they are for driving better performance. This then shifts the emphasis of the board away from governance and towards performance enhancement.
Nadler's argument supports Nohria's claims about the relative irrelevance of strong corporate governance. No matter whether the boards take a strict shareholder approach or the expanded stakeholder approach proposed by Post et al. (2002), there are limits as the impact that they can have over a company's performance, no matter how well-composed the board is. If the…

marketing and how they helped define my definition of marketing.
The field of marketing is huge and devolves around various aspects. Analysis of the whole can provide a succinct definition of marketing.

It seems to me that marketing hinges on the customer and, therefore, the entire process centers around discovering the products and services that are of greatest value to the customer and around strategies and means of attracting the customer to buy them. In this sense, too, marketing is a competitive business since similar services / products try to persuade the customer to buy their particular service rather than go for another one. educibly, though, although marketing is allegedly customer-oriented, the entire enterprise is self-centered since the marketing agent / operator wishes the consumer to buy his/her product in order that he/she will receive a gain, usually in the form of monetary compensation. As per the wider picture, therefore, marketing…

New PCAOB
eporting equirements

A PACTICAL GUIDE TO THE NEW PCAOB EPOTING

A Practical Guide to the New PCAOB eporting equirements

PCAOB is a Public Company Accounting Oversight Board established by Sarbanes-Oxley Act to oversee the auditing procedures of public companies in order to protect the interest of investors and enhance public confidence towards preparation of accurate audit information. The PCAOB attempts to protect the interests of investors as well as enhancing fair and accurate audit reporting.

The objective of this study is to justify whether the reporting requirements of the PCAOB reduce the chance of financial fraud.

Justification how the reporting requirements of the PCAOB reduce the chance of financial fraud

Fundamental objective leading to the enactment of the Sarbanes-Oxley (SOX) Act of 2002 was in response of corporate financial scandals that rocked business circle in the late 1990s and early 2000s in the United States. To restore investors' confidence and improve overall financial reporting,…

CPA Profession
The accounting profession has had more than its share of ups and downs in the last two decades. The business environment in this period, led by major technological innovations, has changed drastically and become infinitely complex -- making the job of accountants far more varied. hereas once Certified Public Accountants (CPAs) worked almost exclusively in accounting, auditing or tax preparation, now CPA firms have to handle fields such as financial planning, tax planning, business development, financial management, information systems, risk management, forensic and fraud auditing, among others. In addition, the highly publicized business scandals such as the Enron and the orldCom bankruptcies in 2001, the resulting public focus on the accounting profession, and the enactment of important accounting legislation such as the Sarbanes-Oxley Act of 2002 have forced the CPAs to respond to the changes. This paper takes a look at some of the recent changes in the…

MF Global
Discuss the key difference between conducting a financial audit and a fraud audit, and the related level of responsibility of the auditing firm.

Financial audits are typically carried out by certified public accountants or outside agencies or firms that work directly on behalf of individual companies. At times financial audits may be initiated by government entities. The audit itself is more of a "double-check" of financial reports and practices (Weinberg, 2003). Financial audits are deemed complete upon verification that numbers are accurate. Completed financial audits may prove or disprove information, but discrepancies will typically not result in the same serious consequences as those uncovered during a fraud investigation or audit.

Fraud auditing usually comes at the demand of the U.S. court system - usually the work is carried out by the government or privately-held third parties. Fraud audits look for dishonesty and hidden figures. They probe deeper than the average financial…

committed to achieving my goal of becoming an accountant. I will do everything in my power to ensure that I achieve the educational background necessary to become an accountant. I will also ensure that I learn the ethical and moral roles associated with accounting, to prepare me for dealing with clients.
My long-term goals are a hybrid of personal and professional goals. Therefore, my five-year goals are drawn from both aspects of my life. My first goal is to obtain my bachelor degree in accounting. My second goal is to become certified as a Certified Public Examiner and a Certified Forensic Accountant. My third goal is to find my first job working with an accounting organization where I would be in an auditing position. The fourth goal is to use the background experience from that first job to find a job opportunity in one of the cities were I would…

U.S. v AOL:
AOL case was a lawsuit involving collusion between the executives from AOL and PurchasePro Inc. (PPO) with the sole intention of overstating revenue. The 37% overstated revenue would make executives to believe that PurchasePro Inc. had achieved its sales forecasts, which would in turn contribute to inflation of the company's stock price. Due to their contributions, some of the executives involved in this illegal agreement and fraud would obtain large bonuses and the company's stocks. However, the jury in the case acquitted the three defendants in the much publicized five-year investigation into fraudulent accounting practices between AOL and PurchasePro. Notably, the case offers an example of criminal offenses conducted through the use of computers and necessitates the use of computer forensic tools and procedures in order to resolve.

The Use of a Computer to Commit the Crime:

As previously mentioned, U.S. v AOL is a lawsuit involving fraudulent initiatives by…

corporate ethical breaches in recent times, assess whether or not you believe that the current business and regulatory environment is more conducive to ethical behavior. Provide support for your answer.
Unethical behavior has drawn the attention of the public for the few last decades in all kinds of business. Many transformations in the business environment have taken place, including immoral conducts and the tendency for corruption. Unethical accounting behavior is also included as a consequence. So the government has been forced to increase regulations and inspect actions taken in business, most especially after the Enron, Tyco, WorldCom and other unethical accounting scandals. As a result of the mentioned scandals, the government then passed the Sarbanes-Oxley Act in 2002 providing regulatory requirements for better precision in business action, accountability and assurance of ethical accounting behavior by publicly held companies and accounting firms. According to Calle (2000), the total number of boards…

Monitoring Plan
Our organization is in the most advanced level: I will consider a wide variety of commercial and custom monitoring tools to handle the individual aspects of continuous monitoring. As the Chief Information Security Officer, I will purchase next generation firewalls, advanced intrusion prevention, security information management (SIM) and advanced log management systems to consolidate feeds into the alerting systems and monitoring dashboard (Fry & Martin, 2009). The SIM will be able to offer high-level threat by pulling information from asset information bases, financial systems of document classification systems. From the drawing, the organization will also combine monitoring capabilities on its own, by using open source, commercial and home-developed programs. All these continuous monitoring efforts will result in an improved situational awareness of users, systems, and activities. It will also foster a better awareness of attacks being attempted on the networks regardless of their best pro-active efforts.

I will integrate…

There are ten Fraud Detection Centers across the United States, and these are meant to detect refund fraud and to identify prevention measures. Each of these offices has a Resident Agent in Charge to direct, monitor, and coordinate operations supporting electronic and paper tax filing, and each Center performs activities that include educating Submission Processing Center and Customer Service Center personnel on fraud awareness and detection.

Criminal investigation in the agency started shortly after the Revenue Act of 1913 was passed, and that act imposed a modest tax of 1% on net incomes of individuals, estates, trusts, and corporations. In addition, another tax, or surtax, graduated from 1 to 6%, was applied to income exceeding $20,000. Over time, many laws have been passed that have changed the rates and other aspects of revenue assessment. Tax evasion was noted as early as 1919, when many serious allegations concerning alleged tax frauds were…

Worth it?
The work of literature authored by Scott et al., They Died with Custer: Soldiers' ones from the attle of Little ighorn is a niche piece of literature within the overall scope of U.S. history and that pertaining to Westernized relations with indigenous peoples in this country. The focus of the book is not so much on the battle in which Custer, the five companies of his Seventh Cavalry and numerous civilian bystanders were slaughtered, but rather about very specific aspects of these people. These aspects include who they were, how old they were, where exactly on the battlefield they were when they perished, and in what sort of way they died. In this regard, the work is more a forensic study of the bones which the authors believe "have individual tales to tell" (1) of those that died than a historical accounting of this martial encounter. Granted, the…

Death penalty is generally conceived of as the supreme legal sanction, inflicted only against perpetrators of the most serious crimes. The human rights community has traditionally held a stance against the death penalty for a wide variety of reasons: critics argue that the death penalty is inhuman and degrading; that it is inappropriately applied and often politically motivated; and that rather than reducing crime, the viciousness of the punishment only serves as an inspiration to further violence.
Historically the death penalty has existed all around the world. Only since the beginning of the twentieth century has the death penalty been rejected by a growing number of people and states. International law discourages but does not prohibit it. Article 6 (paragraphs 2 and 5) of the International Covenant on Civil and Political ights states that "sentence of death may be imposed only for the most serious crimes in accordance with the law…

1. As the consultant, create an argument that you will present to the CEO that suggests accounting and financial management knowledge and skills will be essential to the company’s success and stability over the next five (5) years. Provide support for your argument. As a consultant to the Chief Executive Officer (CEO) of Durango Manufacturing Company, I have established that the firm has a weakened pecking order in terms of accounting and financial structure, lack of proper segregation of duties, lack of properly delineated responsibilities, lack of highly trained and proficient medium level and high level managers. Accounting and financial management knowledge and proficiencies will be pivotal to the success and stability of the corporation over the next five years.
The first individual within the structure is the accounting manager or controller. This position usually deals with responsibilities for all activities associated with accounting. These duties more often than not comprise of…

In addition, a brief look at his family history is required, because the political fortunes of James Otis' father directly influenced the trajectory of his own career.
James Otis was part of the fifth generation in a family that first arrived in the colonies looking for economic opportunity, and James Otis' grandfather, John Otis III, was the first in the family who went beyond business into politics (aters 1968 & Halko 1969, p. 609-10). In 1760 James Otis was appointed advocate general of the Admiralty Court, which was the court responsible for dealing with smuggled goods seized in the colonies (Hickman 1932, p. 89.) hen the protest launched by the Society for Promoting Trade and Commerce within the Province made its way to court, James Otis would have been responsible for defending the legality of writs of assistance, but instead he resigned his post and took up the cause of…

As activists in women's liberation, discussing and analyzing the oppression and inequalities they experienced as women, they felt it imperative to find out about the lives of their foremothers -- and found very little scholarship in print" (Women's history, 2012, para. 3). This dearth of scholarly is due in large part to the events and themes that are the focus of the historical record. In this regard, "History was written mainly by men and about men's activities in the public sphere -- war, politics, diplomacy and administration. Women are usually excluded and, when mentioned, are usually portrayed in sex-stereotypical roles, such as wives, mothers, daughters and mistresses. History is value-laden in regard to what is considered historically 'worthy'" (Women's history, 2012, para. 3).
In what Kessler (1994, p. 139) describes as "the all-too-common historical exclusion or devaluation of women's contributions," the male-dominated record of human history has either diminished the…

The organizations are usually run by a core group, which divides the different responsibilities of an operation (e.g. spamming, web design, data collection) among the members. The members run their own outer networks to fulfill those responsibilities -- rarely even having contact with each other online. The decentralized structure of the internet, as well as the high levels of anonymity it provides makes it difficult for law enforcement agencies to locate cybercriminal groups. A group could have networks in a myriad of different countries, whilst using servers based in numerous different countries and jurisdictions. Furthermore, many national jurisdictions lack the legislative framework required to properly prosecute online crime." (Collins, 2012)
These insights are illustrating how the lack of self-control is creating a situation where more criminals or organizations are turning to cyber crime. What makes the situation worse; is they can work anonymously and be able to conduct these activities…

Networks Security Management
Network Security Management

Why Threat Management Is Different from Vulnerability Management

Studies have attempted to examine on the possibility of implementing an all rounded technology that seeks to manage several layers of OSI networking levels. However, this implementation has considerably lost influence since this approach is defeated by the nature of attacks. Currently, 2600 hacking publication presents to a user several methodologies of attacks. In fact, hacking as become complex for the single - headed approach. This research will be integral in differentiating threat management from vulnerability management. Their importance in implementing a hybrid network management on the operating system and vulnerability Management approach on the layer side is also addressed. The research will further clarify that the security approach designated by hybridism factor is responsive to all nature of attacks in the OSI networking models.

Studies

The research is based on the following studies. Firstly, Nikolaidis (2003) inspired this study in…

Leading
Designing Organizations

Locate a copy of an organizational chart of your company, division, or department. If you do not have access to an organization chart, you can find examples of organizational charts on the Internet searching on Alta Vista, http://www.altavista.com/, for the term "company organizational charts." What type of organizational structure does the organization currently have? Is the structure functional, geographic, product, network, or a hybrid? Is it mechanistic or organic? How effective is the current structure? Could or should it be more organic? What changes would you make if you were a top executive? Explain why.

Organizing and Leading

The organizational chart example provided here illustrates a formal structure based on job function. The structure of the chart suggests a mechanistic way of conducting business as the lines of reporting are clearly demarcated and indicate functional relations between the positions. A dotted line drawn between the Construction Group and the Project…

esearch was the first to feel the effects. The shift in the material base of the university leaves the humanities entirely out in the cold. Corporations don't earmark donations for the humanities because our research culture is both self-contained and absurd. Essentially, we give the copyrights of our scholarly articles and monographs to university presses, and then buy them back, or demand that our libraries buy them back, at exorbitant markups. And then no one reads them. The current tenure system obliges us all to be producers of those things, but there are no consumers." (Donoghue 2008)
The idea in education is one of operating as a business. The academic partners within the university setting are essentially in competition with one another for funding and other resources. If the students with stellar marks from certain departments are highly recruited by business and academia, the department is heralded and viewed upon…

So is the appeal to ignorance. One need look no further than Fox News to find such an appeal -- what else can one say about a news site that has a regular featured financial columnist called "the capitalist pig?" Jonathan Hoenig who proudly calls himself by this title, plays into the readers' likely assumptions that greed is good is lauded for selecting the highest yield profile over one year, regardless of the fact that many readers may really want to be long-term investors -- the one with the most money wins, proclaims the "Cash it in Challenge" of Fox. The fine print of the challenge, however, reads that "is FOX News' policy that contributors disclose positions they hold in stocks they discuss, though positions may change. Readers of "Cashin' in Challenge" must take responsibility for their own investment decisions."
Yet even though one might snidely observe that Fox News…

This researcher rejects the existence of online communities because computer mediated group discussions cannot possibly meet this definition. Weinreich's view is that anyone with even a basic knowledge of sociology understands that information exchange in no way constitutes a community.
For a cyber-place with an associated computer mediated group to be labeled as a virtual settlement it is necessary for it to meet a minimum set of conditions. These are: (1) a minimum level of interactivity; (2) a variety of communicators; (3) a minimum level of sustained membership; and (4) a virtual common-public-space where a significant portion of interactive computer mediated groups occur (Weinreich, 1997). The notion of interactivity will be shown to be central to virtual settlements. Further, it will be shown that virtual settlements can be defined as a cyber-place that is symbolically delineated by topic of interest and within which a significant proportion of interrelated interactive computer…

Providence Debate
According to J.P. De Caussade, God speaks "today as he spoke in former times to our fathers when there were no directors as at present, nor any regular method of direction."

In other words, Fr. De Caussade asserts that God maintains and has always maintained a personal relationship, or a providential relationship, with mankind. However, the exact way in which God exercises control over the world and the lives of humans in the world has been debated for many centuries. Indeed, in the realm of God's providence, there are numerous variables and nuanced positions, which have been argued by Christians since the time of the Apostles through to the Protestant Reformation right up to today. This paper will consider the two broader views of recent centuries -- the Arminian and the Calvinist -- and evaluate whether there might be alternative views that incorporate both perspectives of how Providence affects us…

Eyewitness and ecalling
Shook hands

I shook hands with Bugs Bunny... Describe and evaluate the role of schemas and stereotypes on recalling past events. What implications does this have for the accuracy of eyewitness accounts of events?

I shook hands with Bugs Bunny... Describe and evaluate the role of schemas and stereotypes on recalling past events. What implications does this have for the accuracy of eyewitness accounts of events?

Literature on Schemas

Literature on Schemas and Stereotypes and their role in Eyewitness

I shook hands with Bugs Bunny... Describe and evaluate the role of schemas and stereotypes on recalling past events. What implications does this have for the accuracy of eyewitness accounts of events?

Introduction

To investigate and prosecute crime the criminal justice system heavily depends on eyewitness identification (Wells & Olson, 2003). An eyewitness goes through different psychological procedures prior to the courtroom testimony. It is evident that before coming to the court, an eyewitness goes through…

isk, isk Management Strategies, and Benefits in Cloud Computing
SITUATIONAL ANALYSIS

PEMISE STATEMENT

KEY DEFINITIONS

SEVICE AND DEPLOYMENT MODELS

BENEFITS OF CLOUD COMPUTING

SECUITY ASPECTS

Storage

eliability

Virtualization

Trust

Physical Security

Legal Compliance

CLOUD COMPUTING ISKS

ISK Management STATEGIES

Vendor Evaluation

Centralized Information Governance

Other Organization-Level Measures

Individual-Level Security Measures

Cloud computing model

Cloud computing service and deployment models

ISO/IEC broad categories

The emergence of cloud computing has tremendously transformed the world of computing. Today, individuals, organizations, and government agencies can access computing resources provided by a vendor on an on-demand basis. This provides convenience, flexibility, and substantial cost savings. It also provides a more efficient way of planning disaster recovery and overcoming fluctuations in the demand for computing resources. In spite of the benefits it offers, cloud computing presents significant security concerns, which users must clearly understand and put strong measures in place to address them. Users are particularly concerned about the privacy and confidentiality of their information as well as the integrity and capacity of the vendor. Cloud computing may…

…Policies and procedures perceived by school leadersto reduce truancy in a public charter schoolAlix DesulmeB.A (St. Thomas University) 2004M.S (St. Thomas University) 2006A Proposal Presented in Partial FulfillmentOf the Requirements for the Degree ofDoctor of EducationUniversity of New England3/14/2018Chapter 1IntroductionStudent truancy is a growing problem in the United States. Over the last twenty years the truancy rates have grown nationwide with the highest rates in inner cities (Jacob & Lovett, 2017). Research indicates that student truancy leads to potential socially deviant behavior in adulthood (Dronkers, Veerman, & Pong, 2017). Many students who are absent for prolonged periods are more likely to perform poorly academically, risking failure in classes and facing disciplinary action. Characteristics of schools with high truancy rates are use of only punitive truancy programs, lack of alternative study options for suspended students, and lack of counseling and tutoring (Bye, 2010). There are schools that have been doing well…

(Eljamal; Stark; Arnold; Sharp, 1999)
To conclude, it be said that if we will not be able to master imparting the capability to think in a developed form, our profession, as well as perhaps our world, would be influenced and taken over by someone who would be able to outsmart us to find it out. We would in that case not only remain thinking as to what happened but would also not have the skills required to provide answers to our own question.

eferences

Braun, N.M. (2004, March/April) Critical thinking in the business curriculum. Journal of Education for Business, 79(4). etrieved from ProQuest database on February 20, 2007.

Carroll-Johnson, .M. (2001, April - June). Learning to think. Nursing Diagnosis, 12(2).

etrieved from Thomson Gale database on February 14, 2007.

Cheung, C., udowicz, E., Kwan, a.S.F., & Yue, X.D. (2002, December). Assessing university students general and specific critical thinking. College Student Journal, 36(4). etrieved from ProQuest…