Thursday, December 26, 2019

Analysis Of The Movie Miranda August - 1792 Words

Throughout this year, I’ve ready numerous bodies of text varying from poems, plays, novels, and essays, which were all meaningful literary pieces with profound influence on pertinent topics as well as controversial ones. These literary pieces, alongside the work of Miranda July, an author who best represents my current generation (millennials), aided in unveiling the universal theme: reality is dictated by your perception. This paper will discuss the texts read and analyzed throughout my English class, as well as explore any similarities between the overarching theme and Miranda July. Literature Review Miranda July is an American film director, screenwriter, author, actor, and artist, who owns several award-winning books, such as her most†¦show more content†¦Her audience is completely engaged, each audience member seems to play an actual citizen in her new society, and many jump into the stage from their seats to participate. Participation varies from death, birth, and kissing between audience members. (2014) Overall, Miranda July’s presentation is a unique community-creating process that brings together unfamiliar people and puts them in a situation that emulates the creation of a society. Miranda July’s most well-recognized book is â€Å"No One Belongs Here More Than You†, which is essentially an anthology of short stories written by July, which, according to Josh Lacey, a book reviewer from The Guardian, â€Å"are populated by sad, lonely, isolated people who feel a terrible dissatisfaction with the failure of their lives to matc h the drama and intensity of their dreams.† (2007) Moreover, an excerpt I read from the novel described an idealistic situation in which a â€Å"person† is imminently going to have something tremendous happen to them, as they can sense it. In conclusion, her novel seemed set in perfect situations, which is reminiscent of fantasy. Her website, on the other hand, is quite normal. It contains a simple interactive list of her upcoming and past events, as well as an â€Å"About† page which contains information regarding Miranda July. It also contains contact information,

Wednesday, December 18, 2019

Capital Punishment Essay - True Justice Through...

True Justice Through Application of the Death Penalty The death penalty, as administered by states based on their individual laws, is considered capital punishment, the purpose of which is to penalize criminals convicted of murder or other heinous crimes (Fabian). The death penalty issue has been the focus of much controversy in recent years, even though capital punishment has been a part of our countrys history since the beginning. Crimes in colonial times, such as murder and theft of livestock were dealt with swiftly and decisively (The Death Penalty...). Criminals were hanged shortly after their trial, in public executions. This practice was then considered just punishment for those crimes. Recently though, the focus†¦show more content†¦Conversely, one of the main arguments for the death penalty is that it does deter crime. U. S. Department of Justice F. B. I. statistical data supports this point by highlighting the fact that most criminals released back into society commit additional felonies. Indeed, two out of thre e death row inmates had prior felony convictions, and one in twelve actually had been convicted of prior homicides (Snell). Removing any chance of further contact with innocent human beings, by carrying out the sentence of death, effectively assures us that this criminal will not commit another crime (Fabian). The crimes he or she would have perpetrated on future victims have essentially been deterred. Unfortunately, there is no way to determine who these spared victims are, yet the statistics just mentioned support the assumption that more heinous crimes will be committed if these criminals are not dealt with in the most permanent fashion - by execution. The death penalty is not cruel and unusual punishment. Authors of the United States Constitutions 8th Amendment related cruel and unusual punishment to methods used in ages past. There were many ways of carrying out the death penalty then that are not acceptable now. The 8th Amendment was created to outlaw such practices as burning criminals at the stake, boiling them in oil, or drawing and quartering, whereas the convicted felon was tiedShow MoreRelatedThe Death Penalty : Costly, Counterproductive, And Corrupting1678 Words   |  7 PagesBright, Stephen B.: The death penalty as the answer to crime: costly, counterproductive and corrupting; 35 Santa Clara Law Review 1211 (1995) Summary paragraph: In Stephen Bright’s article, â€Å"The Death Penalty as the Answer to Crime: Costly, Counterproductive, and Corrupting† Bright asserts that capital punishment does not work because it is racially biased, the quality of the lawyers and attorneys supplied by the state to poor defendants is unfair, and that the law system currently in place doesRead MoreCapital Punishment: Right or Wrong? Essay1837 Words   |  8 PagesCapital Punishment: Right or Wrong? All punishment is based on the same simple truth: there must be a penalty for wrongdoing. In order for there to be punishment, there must be both a wrongdoer and an authority to inflict the penalty. In a family, when you break a rule, the punishment is handed out by the parents. In society, punishment for crime is carried out by a criminal justice system (police, courts, and prisons). In both systems, one solid rule of thumb can be derived: if youRead More Kant and the Morality of Anger4094 Words   |  17 Pages This essay does not comprise a defence of retributive punishment, neither does it imply a rejection of deterrent punishment. The writer suggests that one possible reason for the tendency to advocate punishment of offenders with ever increasing severity can be discovered in the concept of the morality of anger. It is this explanation of the phenomenon that forms the principal burden of the arguments used in this essay. The salient characteristics of the two theories of punishment, which findRead MoreEssay on No Death Penalty for Juveniles2164 Words   |  9 Pagesmistakes will teach them life lessons. While most children major punishments are extracted by their parents and guardians, a small number go beyond a petty crime and violated the law. The New Oxford American Dictionary states that the death penalty is, â€Å"the punishment of execution, administered to someone legally convicted of a capital crime.† Capital crimes array from murder to drug trafficking. In the United States the death penalty is mostly administered towards first-degree murder, with non-murderRead More The History and Public Opinion of Capital Punishment Essay4449 Words   |  18 PagesHistory and Public Opinion of Capital Punishment The history of the death penalty goes back to the earliest civilizations where it was used to punish all sorts of crimes from robbery, to murder, to different forms of heresy. In the United States it evolved to just punish murder, treason, and some cases of rape. It has been an issue that has sparked a never ending debate that goes back to colonial times. The general public traditionally supported the death penalty in a majority with onlyRead MoreContemporary Moral Issue Essay2709 Words   |  11 Pagestopics as capital punishment, social inequality, and environmental responsibility. Simultaneously, this course equips us to formulate and argue our own positions on these topics, whether through writing, discussion, or debate. Required Texts: The required anthology for this course is the 4th edition of Emmett Barcalow’s Moral Philosophy: Theories and Issues (ISBN-13: 978-0-495-00715-9). Additionally, we will read John Stuart Mill’s Utilitarianism and the 1868 Speech on Capital Punishment (ISBN-13:Read MoreCompare Beccaria and Lombroso Essay2327 Words   |  10 PagesCompare 2 Key Thinkers and Their Competing Ideologies. Criminology is a study of crime, criminals and criminal justice. Ideas about criminal justice and crime arose in the 18th century during the enlightenment, but criminology as we know it today developed in the late 19th century. Criminology has been shaped by many different academic disciplines and has many different approaches. It explores the implications of criminal laws; how they emerge and work, then how they are violated and what happensRead MoreCRM 1301 Midterm uOttawa Carolyn Gordon Essay10218 Words   |  41 PagesSarah Osborne are accused of witchcraft in Salem, 1692 What to do with the witches?! Exodus 22:18- Thou shalt not suffer a witch to live Leviticus   20:27- A man also or woman that hath a familiar spirit, or that is a wizard, shall surely be put to death: they shall stone them with stones: their blood shall be upon them. Assumptions of Demonology Secularization: a systematic and general attempt to explain something The world is a battlefield between supernatural forces of good and bad DevianceRead MoreEssay about Decision Making by Criminals3039 Words   |  13 PagesState (and even the Church) took on the task of dispensing law and order to the masses of the Middle Ages. This led to a period called the Holy Inquisition which lasted from the twelfth century to the eighteenth century. During the Holy Inquisition, punishment that was harsh and capricious was the norm. Also, there was no protection against bogus allegations, meaning, the burden of proof was on the accused to prove his/her innocence.   Ã‚  Ã‚  Ã‚  Ã‚  The classical school of criminology was a response to the harshRead MoreDeterrence and Rational Choice Theory of Crime3085 Words   |  13 PagesState (and even the Church) took on the task of dispensing law and order to the masses of the Middle Ages. This led to a period called the Holy Inquisition which lasted from the twelfth century to the eighteenth century. During the Holy Inquisition, punishment that was harsh and capricious was the norm. Also, there was no protection against bogus allegations, meaning, the burden of proof was on the accused to prove his/her innocence. The classical school of criminology was a response to the harsh times

Tuesday, December 10, 2019

The Role of Forensic Accounting

Question: Discuss about the The Role of Forensic Accounting. Answer: Introduction Advancement in the digital technology offers great and vast opportunities for the perpetrators as well as for the fraud investigators. Fortunately, the technology to investigate the ways of examining the fraud methods, conducted. While some of the methods, computerized traditional tasks versions, like online working papers, others, like neural networks based risk analysis have been revolutionizing the field. Several researchers and auditors get themselves to work amid the workplace that is ever-charging with the methods that are computer based, leading the charge (Anderson, 2012). Drastic growth of the corporate world with border-less business increases the opportunities that could be unlawful activities, scandals and misleading acts. Despite advanced tools and procedures implementations to control these discovered fraudulent activities, still new financial frauds have been developing and discovered, for about 62% in just three years, from 2009 to 2012 (Anderson, 2012). As per recent newsletters, there is a rise of 53% of financial frauds, reported during first half year of 2016, more than 2015. Background The fraud incidents continue to increase both in public and private sector organizations, all over the world. Now, fraud has become a common and universal problem and no single nation is immune, through developing countries suffer most pain (Hawkins Priday Ltd., 2012). Probably, the most difficult aspect to these techniques that are computer based is the single term application to wider range of methods, such as data mining, digital analysis, computer forensics and electronic evidence collection. Such detection of the computer based fraud involves various methodologies, technologies and goals different technologies. Some of these techniques need the basic understand of the techniques of data mining and query languages, and others demand strong statistics knowledge and computer science background. Forensic accounting has been growing so rapidly, in the field of accounting and describes the results from anticipated and actual litigations and disputes. The term, Forensic indicates, suitable for use for court of law and this is the standard to what the Forensic Accounting and Forensic Accountants work, generally. So, Forensic Accounting is considered as a accounting investigation style for determining the involvement and engagement of the organization or individual in any form of financial activities that are illegal (Imoniana et al, 2013). Though Financial Accounting and Financial Accountant have been in existence from many decades, the present FA include various new methods and techniques of financial information security. As the management and employee fraud, theft embezzlement and many similar crimes financial have been increasing, eventually, personnel of auditing and accounting must have relevant skills and training for investigate these crimes, both at locally right from grassroot level to the state levels for better ensuring in larger prospective towards fraud deterrence, investigation, prevention, remediation and detection. Issue Financial Accounting has been implemented for detecting the digitized financial unlawful activities, against the standards of law, with the intent of fraud. The challenge of discovering all the existing digital financial frauds, is not limited to just the present technologies, but also in the knowledge, skills and expertise of the Financial Accounting to use all possible Financial Accounting methods and techniques, developed then far. Aim and objectives The aim of the research is to explore the ways of investigating the frauds through forensic accounting and how these can best be useful in terms of the business. The aim and objective of the paper is to find the solutions for the following research points. Different types of services that the Forensic Accountant provides All the skills needed by a Forensic Accountant professional Various techniques employed for detection of the fraud and the effectiveness of them Further steps taken after detection of the fraud, by the Forensic Accountant Literature Review Forensic Accounting Forensic Accounting or financial forensics is the area of accounting, which is specialised practice, describes engagements and results from litigation or actual or anticipated disputes. The work that is performed and issued reports will give the answers to the what, where, why, how and who, in which the court ultimately decides.. Financial Accounting provides the answers to the questions of what, who, where, why and how, from the reports generated and work performed. Forensic accountants also called as investigative auditors or forensic auditors, generally have to provide evidence who are expertise in every eventual trial. Generally in every accounting firm that are larger and medium sized firms and government and police agencies have the forensic accounting departments as specializations (Crumbley et al, 2005). There are sub specializations in the above groups in personal injury claims, anti-money laundering, insurance claims, fraud, construction (Crumbley et al, 2005). Forensic Accountant Forensic accountants are well experienced accountants, auditors and investigators of the financial and legal documents, in which all the activities that are possible suspicions frauds within a company or hired to prevent the fraud activities happening, also providing services the areas like valuation, accounting, damages and general consulting. Forensic accountants also work for tracking of bankruptcy, divorces, fraudulent claims, insurance claims, construction and terrorism (Charrier Pelisse, 2013). Most of the forensic accountants are in the work like lawyers and enforcement personnel. They appear for the purpose of expert witnesses. Services Forensic Accounting services are used since ancient Egyptians of Pharaoh times. Pharaoh used scribes for these services for accounting of his assets and gold. The scribes used in the courts that were charged to prevent fraud and detection. These services were used the same until the start of 20th century. The accountant should have knowledge of latest methods of accounting, procedures and standards. And they must be proficient in different reporting systems and also should be able to give recommendations to strengthen and improve internal controls. They should have knowledge of monitory units that are international to use in companies and foreign accounts (Wong Venkatraman, 2013). As an accountant or auditor, one should perform financial audits to prevent the fraud in possible situations. As an attorney, one should have knowledge of state and federal laws and different regulations to approve or disprove frauds. They are the expert witnesses to communicate with individuals those who dont have knowledge of accounting. As an investigator, one should get the evidence by investigating to present in court of law and should be able to investigate allegations, complaints, suspected fraud. They must analyse, sort and compare the data to present in the court. The investigators should have relationships with the processing agencies and the team. Some of the forensic accountants will do specialization in forensic analytics, which are the analysis of electronic data to detect or to claim financial fraud (Adeniyi, 2004). The stages in Forensic analytics are Data collection Data analysis Data preparation Reporting Taking example of forensic analytics that is if by analysing the persons purchasing card activity to assess the purchases were diverted or not, the forensic activity is used in invoicing the company or financial activities of a vendor to identify fictitious vendors and the same to the franchisors to identify the fraud and to get erroneous sales reports. In America, an expert witness is required in court proceedings in Federal court who is a forensic accountant to give hearing and give testimony that need data and facts. The data consists of methods and principles of the case. In United Kingdom the proceedings in the court given are unbiased opinion and objective of an expert witness (Albrecht, et al.,2004). Skill The forensic accountant should advance fully to handle all rounded investigations of auditors and investigators, to handle all types of situation and need digital and financial forensic skills. In these days the criminals involved in white collar crimes using computer based to defraud financial matters. In such cases the traditional financial accountant could not trace such crimes (Arnoff Sue, 2001). In some areas, a financial accountant needs to trace e-mails to convict fraud. In this case a certified forensic accountant have to familiarize and expertise with digital training. They are the part of forensic and digital forensic experts. Criminology Psychology Principles and Practice of Accounting Computer and digital Forensics Fraud Auditing and Forensic Accounting Criminal Investigations Studies on Fraud and Corruption Investigation Law Investigative accounting Fraud Prevention and Detection Forensic Investigation Criminal Investigation Design and Implementation of Preventive Controls Digital Forensics Forensic Accounting Bankruptcy, Assets tracing in Divorce and Money Laundering Cases and Expert witnessing (Nurudeen, 2006) Forensic Accounting Techniques There is a possibility in Forensic accounting involved the following situations, they are Fraud accounting and reports may occur Misallocation of assets Forensic accounting transactions involve review of transactions using document reviews, examining of electronic media and interviews. Since the results of 6 techniques of forensic accounting are time consuming in processing of court reviews of government adjudication there needs to be high evidence and the standards should be maintained in evolving evaluation of forensic accounting. Using interview techniques there can be chance of admitting guilt by the personnel, who are involved in fraud scheme, in the evaluation of forensic accounting. There is another technique, data mining through which entries are stored in databases. There needs to be document reviews involving investigations. The electronic media consists of systems such as telephone system records, computer databases, security system records (Nigrin Mark, 2011). Interview Techniques There needs to be involving interview techniques because the results in interview will be presented to the court of adjudication. The outcome from the interview may be used in legal process for attorney in the auditing (Adenivi, 2004). Generally, the auditors should follow the rules of interview techniques. To control this technique work, some of the factors given below. The timing should be controlled in the interview process so that the time constraints should not be influenced The setting of interview should be controlled to avoid interruptions Involving 2 persons one for taking notes. Interview is conducted at a time to one person There should be formal recording helping in free flow of information Final notes should be prepared and following proper documentation Trying to gather information of persons that isnt included in the crime those who are not suspects As the process of interview proceeded by getting information, further serious interview should be conducted to admit of guilt. The following are the aspects of these type of interviews, they are Getting guilt admission Letting of person to understand that they are lying By using logical approach Trying the approach of Do the right thing Keep asking questions and sometimes keep silence of person Questioning the person for known answers so that lets the person honest Admission of guilty by use of information of such interviews is a part in forensic information (Coglitore Matson, 2011). Data Mining With Computers Data mining process helps the auditor to find the patterns, trends and anomalies present in the data sets. They should investigate, if any unusual matters are found suspicious. One of the aspects in data mining is Meta Data. This is the data about the computer files and programs and in organisation (Wong Venkatraman, 2013). Various Metadata aspects show specific and certain computer file aspects, as the following. Computer file name File creation and modification dates The file size The location of file that is stored and changed The person name involve in file change (Sharma Panigrahi, 2013) Forensic Accountant can detect trail of data, related to the computer files. For example, Meta data can identify the name of person, who changed the ledger. Both date and time are recorded about the use of the ledger and as each transaction is recorded. Meta Data is also used in e-mailing the accounts. Files can be analysed using Meta data in reviewing the computer systems of accounting and can be known that proper review is happened. From this review, misuse of files and accessing of files can be determined (Houck et al, 2006). And can avoid destroying of files in accounting. It can be known that the actual data in usage of files in ledger. There are some patterns in usage of data reviewed by forensic accountants as the following. The unusual patterns used in the data Are there any repeated names and addresses of vendor file The names of vendor that may change in sorting the data or misspelled There may be problem in payments in vendor transactions Multiple payments may be problematic to the same vendors There is a problem in missing data The various vendors with the same name and addresses may be problematic Checking of addresses of vendor to addresses of employee Checking adjustments reclassifications in ledgers There are many other systems in organisations consisting data and most helpful to auditors and they include telephone data, personal computers, servers, pagers, fax machines, digital cameras, scanners, printers, GPS systems and so on (Sharma Panigrahi, 2013). Document Review Strategies One of the key point of evidence in audit is, document review. In forensic accounting special care is needed to deal with documents (Zysman, 2004). Mainly three questions are reviewed in investigation of forensic accounting, they are: How confidential information is handled? How the information is preserved in documents to present in situation in court? Who maintains the audit records? (Sharma Panigrahi, 2013) Some agreements are needed in between parties to the forensic audit in handling the documents, to present in the court proceedings. If they do not handle the documents properly, they can be excluded from the court proceedings. If the documents changed or altered there is a chance of diminishing the quality of the evidence. There might be a chance of compromising, if the documents are not maintained properly. The forensic audit subject is a serious matter, as they may go to adjudication there may have chance to exclude the documents. Imperatively, the forensic audit will move closely with legal counsel in obtaining the documents for audit (Albrecht, 2008). As if the legal process is completed in auditing which is appropriate, the investigation should develop a plan in developing correct documents. In large organisations there might be thousands and millions of documents there for processing which are relevant. There are some issues regarding preparing the plan in submitting the documents. A retention policy for formal records need to be developed. There should be storage to store the documents. The technology of imaging needs to be a part of investigation. There should be a review for employee files, at work There might be a chance of keeping files at the home of employees and it needs to be considered. The chart of an organisation should be examined entirely for auditing. The carbon copy should be maintained. The mediums of storage should be reviewed. The documents of former employees should be retained for the audit. The computer systems with history to the e-mailing should be handled for documents. Outsourcing documents that are important should be given to the vendors. The physical location is also important for the documents. (Zysman, 2013) As there are thousands and millions of documents, there is a chance of disruption in handling the documents and chance to fail in developing correct document review. If the documents exist and if the forensic accountants do not get them, there is chance of failing in the process. For example if the documents are in offsite there might be a chance of failing in the review process (Albrecht et al, 2008). And if the documents are at former employees and are important, should be recovered if not there might be the failure in submitting the documents to the court that can be the failure of audit. So a well plan must be made to develop a correct audit and there also have coordination with counsel. Further Steps After Fraud Detection The Financial Accountant must gather and preserve all the information and evidences to present in the court of law. it should include the investigation of the allegations, complaints and suspected fraud tips. All this information and evidences must sort, compare and analye the data, with respect to the final conclusions (Cho Gaines, 2007). The FA must have decent and healthy working relationship with the prosecuting and investigation agencies. Methodologies The entire report has been developed with an extensive stud of the journals, books, press releases of companies and man online articles, taken from varied sources. Data taken from the above sources has been thoroughly examined and analyzed to build a structured understanding, about, what exactly is forensic accounting, what are its formal methods and legal aspects. The report has been used qualitative data analysis of the journals, real-time case studies analysis and the data collected from various sources. Finally, the entire data is structured and logically sequenced, based on the structure. From the overall understanding of the concept, the final conclusion is made, b data reduction to draw out the skeleton of the report, while meeting the objective and aim of the report. The findings of the research are presented in an analytic induction model. Findings Forensic Accounting is no doubt a significant and vital area and profession that can investigate and find the unlawful financial practices, right from an individual to an organization. The key point found and explored about the roles of the Financial Accountant is to extract the data that is not lawful and with bad intent. Eventually, the role is vital and demands profound expertise in the field of financial accounting, since it demands profound digital and computer knowledge as well as the federal laws, like lawyers. They need the local as well as the international laws and monetary units of business, since todays corporate businesses cross the boundaries easily. They also should possess the skills of people management, since they have to deal with the people of different industries and professions as they have to interview, discuss with them to extract the data, relevant to their objectives. They should make use of various accounting techniques, as they have to explore and apply di fferent techniques and methods at various stages and circumstances, in order to grab the result that they look for. Though they should have strong and profound expertise in digital and computer financial accounting and federal laws, they also should have the basic and fair knowledge and skills in the other fields, such as forensic investigation, expert witnessing, criminal investigation, corporate business operations, computer and digital forensics and many relevant fields. After the preparation of the data and reports, the Financial Accountant must submit the evidences, as per the formats defined and needed for the court of law, since these formats demand and usually, unique for different jurisdictions, states, countries and internationally. Discussion from Findindgs The roles of the Financial Accounting and so the Financial Accountants are more relevant to the investigation of the corruptions and crimes involved in the financial operations, right from the individuals to the huge corporate organizations. Financial Accounting extracts the criminal conduct evidences and assists in the rebuttal or determination of the claimed damages and assists to protect as well as the assets recovery. It enables the co-ordination of the other professionals and experts, such as forensic document examiners, private investigators and consulting engineers. Expert witness can be provided by the Forensic Accounting and Accountant with formulation of the acts with regards to the financials. Finally the documents presented after investigation become to the key to refute or support the claim. The process starts with leaving the audit trail by the forensic auditors, to carry out the digital forensic investigation and the process and final report is completed by the Financial Accountant and finally, the conclusion is made, whether the final report is in support to the client or in rebut to the opponent of the client and the conclusions are final verdicts are declared by the authorities of the federal laws. Conclusion Financial accounting is a fraud detection method and it is quite useful for the businesses and investigate an possible flaws and frauds in the financial statement processes and reports. Forensic accountancy and so the forensic accountant provides various services, right from creating a macro picture to extract every possible investigation method. Financial accountant has to be multi-skilled, as, he or she needs to be proficient with the technological methods for investigation as well as all legal and federal policies of the legal and illegal aspects of managing and presenting the data. Financial accountant needs to adapt various techniques to detect every possible fraud in data handling and presenting, and the quality and accuracy of the investigation are based on how effectively they are used. The final outcome and result of the investigation depends on each and every step taken to complete the investigation and presentation of the evidences to the court of law (Albrecht, 2008). References AccountingCoach. (2004). CPA requirements. Retrieved December 27, 2016, from AccountingCoach, https://www.accountingcoach.com/careers/cpa-requirements Adefila, J.J. (2008). Research Methodology in Behavioural Sciences, Kaduna, Aprni Publication Adeniyi, A.A. (2004). Auditing and Investigation Lagos, El-Toda Ventures Limited Albrecht, C. C. (2008). Detectlets: A New Approach to Fraud Detection. In European Academy of Management at Ljubljana, Slovenia. Albrecht, W. S., Albrecht, C. C., Albrecht, C. O., Zimbelman, M. (2009). Fraud Examination (3). SouthWestern Cengage Learning. Albrecht, W. S., Albrecht, C., Albrecht, C. C. (2008). Current Trends in Fraud and its Detection. Information Security Journal: A Global Perspective, 17(1) Anderson, N. L. (2012). Financial fraud is growing, post Madoff. Forbes. Retrieved December 27, 2016, from https://www.forbes.com/sites/financialfinesse/2012/06/07/financial-fraud-is-back-stronger-than-madoff/#221ce8b5224c Arnoff, N.B and Sue, C.J. (2001). Forensic Accountants Role and Expert before and during Trial New York Journal, 226 Benny, K. B. Kwok,(2008), Forensic Accountancy 1st and 2nd editionspublished by LexisNexis. Charrier E., Pelisse J., Conventions at Work: on Forensic Accountants Intermediation ESEEN, 2012, 14(1), 31. Cho, W. K. T., Gaines, B. J. (2007). Breaking the (Benford) Law: Statistical Fraud Detection in Campaign Finance. The American Statistician, 61(3), 218223. Cicchella, Denise (2005).Construction audit guide: overview, monitoring, and auditing. Altamonte Springs, FL: IIA Research Foundation. Coglitore, F. J., Matson, D. M. (2007). The Use of ComputerAssisted Auditing Techniques in the Audit Course: Further Evidence. Journal of Forensic Accounting, VIII, 201226. Hermanson, D. R., Moran, B., Rossie, C. S., Wolfe, D. T. (2006). Continuous Monitoring of Transactions to Reduce Fraud, Misuse, and Errors. Journal of Forensic Accounting, VII, 1730. Courlber, J.L. (2004). Forensic Accountants: The Sarbanes Oxley Act (SOA), and Audit Standards The Forensic Examiner, Vol. 13, No. 2. Crumbley, D. Larry; Heitger, Lester E.; Smith, G. Stevenson (2005).Forensic and Investigative Accounting.CCH Group. DiGabriele, J. A., Huber, W. D. (2015). Topics and methods in forensic accounting research. Accounting Research Journal, 28(1), 98-114. doi:10.1108/ARJ-08-2014-0071 Eze, J.C. (2005). Principles and Practices of Auditing; Enugu, J.T.C Publishers Hawkins Priday Ltd. (2016). New figures show a major increase in financial fraud in first half of 2016 - article Hereford: Hawkins Priday. Retrieved December 27, 2016, from https://www.hawkinspriday.co.uk/news/business-news/archive/article/2016/September/new-figures-show-a-major-increase-in-financial-fraud-in-first-half-of-2016 Houck M., Kranacher, M., Moris B., Robertson, J. (2006). Forensic Accounting as an Investigative Tool: Developing and Model Curriculum for Fraud and Forensic Accounting (ethnics) The CPA Journal, Vol. 12, No. 5 Imoniana, J. O., Antunes, M. T. P., Formigoni, H. (2013). the forensic accounting and corporate fraud. Journal of Information Systems and Technology Management: JISTEM, 10(1), 119-144. Retrieved December 27, 2016, from https://gateway.library.qut.edu.au/login?url=https://search.proquest.com.ezp01.library.qut.edu.au/docview/1440823934?accountid=13380 Jenfa, B.I. (2002). Internal Control and Fraud Prevention: Accountant perspective Journal of ANAN, Vol. 10, No. 4 Krell, E. (2002). Will Forensic Accounting go Mainstream? Business Finance Journal, October Vol. 8. No. 5 Michael, B. (2004). Forensic Accounting: Its Positively Ancient, Rosenfrab, M K Publisher. Nigrini, Mark (2011).Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations. Hoboken, NJ: John Wiley Sons Inc. Nurudeen, A.A. (2006). Role of the Accountancy Profession in Tacking Fraud Journal of ANAN, Vol. 10, No. 4 Parr, Russell L., Smith, Gordon V. (2010).Intellectual property: valuation, exploitation, and infringement damages. Hoboken, N.J.: Wiley. pp.Chapter 33 Sharma, A., Panigrahi, P. K. (2013). A review of financial accounting fraud detection based on data mining techniques. doi:10.5120/4787-7016 Wong, S., Venkatraman, S. (2015). Financial accounting fraud detection using business intelligence. Asian Economic and Financial Review, 5(11), 1187-1207. Zysman, A. (2004). Forensic Accounting Demystified, World Investigators Network Standard Practice for Investigative and Forensic Accounting Engagements.

Monday, December 2, 2019

Writing Literary Works Essay Example For Students

Writing Literary Works Essay Works Literature, what is it? Well, the glossary of our handy fifth edition ofIntro to Reading and Writing states that it is a written or oral compositionthat tells stories, dramatize situations, express emotion and analyzes andadvocates ideas. How does the author accomplish all this? By using tools likeplot, setting, characters, and their very own tone and style. Some authors writeand base their works on passed events that at one time or another happened tothem. Others though have to use their imagination and that makes things morecomplicated, because he or she has to come up with the characters and thesetting. In other words everything necessary for a story. In the other hand theauthors that witness an event would probably use the names of the actual peopleand the setting where the event took place. Now even though everyone hasdifferent ways of coming up with the material for a story they all use the sametools. We will write a custom essay on Writing Literary Works specifically for you for only $16.38 $13.9/page Order now However, the different ways and styles are what make all the differencebetween the best sellers and just another good story. Some authors get theirideas from just regular every day life, while others go out and make thingshappen. They go out seeking material involving people or better I should sayentities, like a force of nature maybe, these entities conflict with each otherthus causing dramatic situations of some sort. The writer takes all the conflictand action occurring and makes some kind of sequence. It is required in order toform a pattern or a storyline; this is called the skeleton or structure of thestory. Many authors use what is called a formal structure, which includes theexposition, necessary information to better understand the story and alsodetails about the characters. Following the exposition is the complication, amajor conflict where the author has the characters try to resolve a crises orsituation. When the crisis reaches a turning point it is called the climax ofthe story. Shortly after the climax the crises is resolved and the story comesto an end. To express emotion the author has to use yet another tool known asthe setting. This helps the reader visualize a picture in his or her mind of howand when the story is taking place. The setting is usually stated on theexposition section of the formal structure type plot. Now if every author wouldput the setting in the same spot or use the same structure, well reading wouldquickly become very boring. So authors, sometimes without even knowing develop acertain style of writing. They make changes in the plot using flashbacks on thecharacters and alterations in the settings making every story different formeach other. These styles of writing are developed in what is called the authorsrealm. It comprises of a number of things like where the author lives. Also whathis or her social standing in society is and even the authors gender affectsthe realm. Whichever way the material for a story is acquired and developed isup to the authors, it is up to us the reader to enjoy them over and over or juststore them. These were only a few examples of how literature comes about andwhat it is, but the possibilities are endless.