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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…
Acuff, B., Hamrick, S., & McDade, B. (2011). Role of the forensic accountant in litigation.
Retrieved November 14, 2012 from Slideshare website: http://www.slideshare.net/DecosimoCPAs/role-of-the-forensic-accountant-in-litigation
AICPA. (2012). AICPA code of professional conduct. Retrieved November 14, 2012 from AICPA website:
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…
Fox, L. (2004). The Rise and Fall of Enron. Hoboken, NJ: Wiley.
Golden, T. (2011). A Guide to Forensic Accounting Investigation. Hoboken, NJ: Wiley.
Lewis, L. (2011). Con Game. New Brunswick, NJ: Transaction Publishers.
Pedneault, S. (2012). Forensic Accounting. Hoboken, NJ: Wiley.
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…
Boone, L.E. & Kurtz, D.L. (2011). Contemporary Business. 14th ed. Wiley Publications.
Bruce, a.C. (2009). The Direct Examination of a forensic accountant. Family Advocate, 31(4), 39-41.
Kushniroff, M. (2012). Forensic accounting demystified. GSTF Business Review (GBR), 1(4), 19-24.
Malan, F. & Smit, B. (2001). Ethics and Leadership: In Business and Politics. Gazelle Distribution.
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…
Bressler, L. (2012). The role of forensic accountants in fraud investigations: Importance of attorney and judge's perceptions. Journal Of Finance & Accountancy, 91-9.
Cali, J. (2012). The Forensic Accountant & Fraud Examiner Tool Kit (3rd Edition). St. Louis, Missouri.
Digabriele, J.A. (2008). The Investigation of the Relevant Skills of Forensic Accountants. Journal of Education For Business, 83(6), 331-338.
Haggerty, J. Karran, A.J. Lamb, D.J. et (2011). A Framework for the Forensic Investigation of Unstructured Email Relationship Data. International Journal of Digital Crime and Forensics, 3(3): 1-18.
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…
Dallas Fed' Fisher criticizes Dodd Frank. (2012). Naked Capitalism. Retrieved:
Delaney, Arthur. (2011). Goldman Sachs fraud explained. Huffington Post. Retrieved:
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…
Beiser, V. (2013, November 25). When Crime Labs Go Criminal. Retrieved from Pacific Standard: http://www.psmag.com/science/crime-labs-go-criminal-70638/
Dutelle, A. (N.d.). Ethics and Forensic Science. Retrieved from Evidence Technology Magazine: http://www.evidencemagazine.com/index.php?option=com_content&task=view&id=453
Refuge, J. (2011, June 24). Ethics and Training in Forensic Science. Retrieved from Crime Scene Investigator: http://www.crime-scene-investigator.net/ethicsinforensicscience.html
Rogers, T. (2004). Crime scene ethics: souvenirs, teaching material, and artifacts. Journal of Forensic Science, 307-311.
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…
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…
Code of Professional Ethics. (2012). Retrieved from Institute of Certified Forensic Accountants: http://www.forensicglobal.org/ethics.html
Homan, P. (2006, Mar - Apr). Fraud Buster. Retrieved from CPA Magazine: http://www.utoronto.ca.difa/PDF/Articles/FraudBuster.pdf
Jury Finds Former Master Graphics, Inc. CEO Liable for Securityies Fraud Arising From Accounting Scheme. (2008, Sep 8). Retrieved from SEC: http://www.sec.gov/litigation/litreleases/2008/li20705.htm
Shields, a. (2010, Mar 29). The role of forensic accountants. Retrieved from dolmanbatemen.com: http://www.dolmanbateman.com.au/1323/the-role-of-forensic-accountants
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)
Another type of fraud that is most prevalent is insider trading. This is when executives will have specific knowledge of the financial situation surrounding…
Albrecht, S. (2006). The Ethics Development Model. Australian Accounting Review, 16 (38), 30 -- 40.
Bettis, J. (2000). Corporate Policies. Journal of Financial Economics, 57 (2), 191 -- 220.
Golden, T. (2011). A Guide to Forensic Accounting. Hoboken, NJ: Wiley.
Gray, D. (2008). Forensic Accounting and Auditing. American Journal of Business Education, 1 (2), 1 -- 12.
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…
Bureau of Forensic Service (2009). California Crime Laboratory Review Task Force. California Department of Justice.
Police Executive Research,(2002). Police department budgeting: A guide for law enforcement chief executives. Washington, D.C: Police Executive Research
Spence, D. Webster, B. & Connors, E.(2009). Guideline for Operating a new Police Department. U.S. Department of Justice.
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.…
Forensic Accountants. (2009). Accounting Today. Retrieved from: http://www.accountingtoday.com/news/Forensic-Accountants-Reconstruct-Madoff-Books-50484-1.html
Forensic Accountants. (2010). Accountant Next Door. Retrieved from: http://accountantnextdoor.blogspot.com/2010/06/forensic-accountants-roles-and.html
Davis, C. (2011). Characteristics and Skills. AICPA. Retrieved from:
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…
Douglass, Kevin (2006) the Reality of the CPA's Role New Jersey CPA Magazine, April 2006. Accounting and Auditing. Online available at: http://www.amper.com/publications/amper-cpa-role.asp
Erard, Brian (1992) Taxation with Representation: An Analysis of the Role of Tax Practitioners in Tax Compliance. Journal of Public Economics 52 (1993) 163-107. North-Holland. Online available at: http://aysps.gsu.edu/isp/files/ISP_SUMMER_SCHOOL_2008_ERARD_TAXATION_WITHOUT_REPRESENTATION.pdf
Financial accounting for Local and State School Systems (2005) Chapter 4: Governmental Accounting. National Center for Education Statistics. U.S. Department of Education, Institute of Education Sciences. Online available at: http://nces.ed.gov/pubs2004/h2r2/ch_4.asp
Garrison, Ray H. And Noreen, Eric W. (2009) What is Managerial Accounting/Cost Accounting. Accounting Management. Online available t: http://www.accountingformanagement.com/
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…
Accountants and Auditors. Career Information. CollegeGrad.com
Accounting Jobs Today.com Controller | Sample Resume 5
Alba, J. Vault career guide to accounting. New York: Vault, c2002.
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,…
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…
Allen, D. (1992). Financial management: The leading edge of management accountancy. Strategic Finance, 73(12), 53. Retrieved from http://search.proquest.com/docview/229748882?accountid=13044
Black, T., & Gallagher, L. (1999). Are physical capacity constraints relevant?: Applying finance-economics theory to a management accounting misconception. Australian Journal of Management, 24(2), 143. Retrieved from http://search.proquest.com/docview/200627217?accountid=13044
Brewer, P.C. (2008). Redefining management accounting. Strategic Finance, 89(9), 26. Retrieved from http://search.proquest.com/docview/229763529?accountid=13044
Coakley, J.R., & Brown, C.E. (2000). Artificial neural networks in accounting and finance: Modeling issues. Intelligent Systems in Accounting, Finance and Management, 9(2), 119. Retrieved from http://search.proquest.com/docview/214368060?accountid=13044
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,…
Cabrillo College. (2003). Accountants and Auditors. Bureau of Labor Statistics. Retrieved from the Internet at http://www.cabrillo.cc.ca.us/oir/oops/account_.html.
Giles, Darrell. (2003). It is an Exciting Time for Accounting Majors.
The Black Collegian Magazine.
JobWeb. (2003). Options and Opportunities for Accounting Majors. National Association of Colleges and Employers. Retrieved from Internet at http://www.jobweb.com/Resources/Library/Careers_In/Options_and_47_01.htm .
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…
Crovitz, Gordon L. (2008, September 8).Closing the information GAAP. The Wall Street
Journal. Retrieved November 22, 2010 at http://online.wsj.com/article/SB122083366235408621.html
Gibson, Scott. (2008, October). LIFO vs. FIFO: A return to the basics. RMA Journal. Retrieved November 22, 2010 at http://findarticles.com/p/articles/mi_m0ITW/is_2_85/ai_n14897182/
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…
Choo, A., and Mellors, M. (1995) Undercover Police Operations and What the Suspect Said (Or Didn't Say). Web Journal of Current Legal Issues, Blackstone Press, University of Leicester. Web site: http://wenjcli.ncl.ac.uk/articles2/choo2.html
Girodo, M. (1985) Health and Legal Issues in Undercover Narcotics Investigations: Misrepresented Evidence. Behavioral Sciences and the Law, 3(3),299-308.
Girodo, M. (1991) Drug Corruption in Undercover Agents: Measuring the Risk. Behavioral Sciences and the Law, 9, 361-370.
Girodo, M. (1997) Undercover Agent Assessment Centers: Crafting Vice and Virtue for Impostors. Journal of Social Behavior and Personality, 12(5), 237-260.
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…
Taylor, L.P. (2013). FISMA compliance handbook. Burlington: Elsevier Science.
McCarthy, N.K. (2012). The computer incident response planning handbook: Executable plans for protecting information at risk. Boston: Addison-Wesley.
Vacca, J.R., & Rudolph, K. (2010). System forensics, investigation, and response. Sudbury, MA: Jones & Bartlett Learning.
Digital Forensics to Capture Data ources
Prioritizing Data ources
Live ystem Data
Intrusion Detection ystem
Event Log Analysis
Prioritizing data sources
Insider File Deletion
Prioritizing data sources
Use of Uneraser program Recovers the Deleted Data
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…
Stallings, W. (2011). Cryptography and Network Security Principles and Practice (Fifth Edition). Pearson Education, Inc. Prentice Hall.
Vigina, G. Johnson, E. Kruegel, C. (2003). Recent Advances in Intrusion Detection: 6th International 6th International Symposium, RAID 2003, Pittsburgh, PA, USA, September 8-10, 2003, Proceedings, Volume 6. Springer Science & Business Media.
Xu, M., Yang, X. Wu, B. et al. (2013).A metadata-based method for recovering files and file traces from YAFFS2. Digital Investigation. 10 (1); 62-72.
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…
Biegelman, M. (2012). Executive Road Map to Fraud. Hoboken, NJ: Wiley.
Bizmanualz. (2002). Accounting and Book Keeping Procedures. New York, NY: Routledge.
Goldman, P. (2011). Financial Services Anti-Fraud Risk. Hoboken, NJ: Wiley.
Silverstone, H. (2011). Forensic Accounting. Hoboken, NJ: Wiley.
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.
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…
The survey found that entry level accountants needed to be better equipped to use their skills in business situations, to determine accounting issues and audit business risks, and to effectively communicate with management. As a result of this survey and other debates the CPA exam was changed in 2004 to make it more conducive to the situations that candidates would face in real life business environments.
Although the newer tests are designed to certified those with the best skills, it also reduces the number of people who will pass the test. For this reason some firms are offering incentives to those candidates that are able to pass the test. The article explains that because the certification is essential to progress and career development in accounting as well as the profitability of a business providing an incentive for passing the exam is beneficial to exam takers and businesses (Charron & Lowe 2009).
Overall CPAs are simply in demand in a manner that MBAs are not. The research indicates that CPAs have more specialized skills that are needed and sought after.. The demand for these skills are both national and global. Even though there are some benefits associated with having an MBA, these benefits are outweigh by the advantages associated with a CPA and therefore 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.
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…
Carpenter, T., Durtschi.,C and Gaynor., LM (2002).The Role of Experience in Professional Skepticism, Knowledge Acquisition, and Fraud Detection
Fullerton, Rosemary and Durtschi, Cindy (2004).The Effect of Professional Skepticism on the Fraud Detection Skills of Internal Auditors (11 November 2004)., . Available at SSRN: http://ssrn.com/abstract=617062 or doi:10.2139/ssrn.617062
Kranacher, M.,Riley, R., Wells, JT., (2011).Forensic Accounting and Fraud Examination, 1st Edition.Association of Certified Fraud Examiners .
"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…
Anderson, Jonas V. 2008. Regulating Corporations the American Way: Why Exhaustive Rules and Just Deserts Are the Mainstay of U.S. Corporate Governance. Duke Law Journal 57, no. 4: 1081+. Database online. Available from Questia, http://www.questia.com/PM.qst?a=o&d=5027008674 . Internet. Accessed 16 June 2009.
Angelidis, John P., and Nabil A. Ibrahim. 1993. Social Demand and Corporate Supply: A Corporate Social Responsibility Model. Review of Business 15, no. 1: 7+. Database online. Available from Questia, http://www.questia.com/PM.qst?a=o&d=5001675246 . Internet. Accessed 16 June 2009.
Bavly, Dan A. 1999. Corporate Governance and Accountability: What Role for the Regulator, Director, and Auditor?. Westport, CT: Quorum Books. Book online. Available from Questia, http://www.questia.com/PM.qst?a=o&d=114694551 . Internet. Accessed 16 June 2009.
Besser, Terry L. 2002. The Conscience of Capitalism: Business Social Responsibility to Communities. Westport, CT: Praeger. Book online. Available from Questia, http://www.questia.com/PM.qst?a=o&d=106996136 . Internet. Accessed 16 June 2009.
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…
Bowden, P. & Smythe, V. (2008). Theories on teaching & training in ethics. Electronic Journal of Business Ethics and Organizational Studies. Vol. 13 (2) 19-26.
Nadler, D. (2004). Building better boards. Harvard Business Review. May 2004, 102-111.
Nohria, N. (2004). What really matters. Harvard Business School. Retrieved February 28, 2011 from http://info.umuc.edu/mba/HBS/realmathi/presentation/title/start.html#play
Post, J.; Preston, L. & Sachs, S. (2002). Managing the extended enterprise: The new stakeholder view. California Management Review. Vol. 45 (1) 6-28.
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,…
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'…
Berger, S.R. (2010). A practical Guide to the New PCAOB Reporting Requirements. Accounting and Auditing Financial Reporting. CPA Journal.
Center for Audit Quality (2010). Deterring and Detecting Financial Reporting Fraud. A Platform for Action. American Institute of CPA.
Coates, J.C. (2007). The Goals and Promise of the Sarbanes-Oxley Act. The Journal of Economic Perspectives, 21 (1): 91-116.
Jonas, G.J. (2007).Re: Rulemaking Docket Matter No. 021 -- An Audit of Internal Control Over Financial Reporting. Public Company Accounting Oversight Board.
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…
Colson, Robert H. "CPA Journal Education Forum Anticipates Future." The CPA Journal. 72: 8. (2002): 20+.
Telberg, Rick. "Happy New Year! Yes, It Really Could Be." At Large Column. December 29, 2003 The AICPA Website. February 20, 2004 https://www.cpa2biz.com/News/Telberg/Happy+New.htm
This is reflected in the popularity of the MBA degree, both among the students and the recruiting firms survey by Albrecht and Sack (2000) revealed that nearly 100% of accounting educators and 79% of accounting practitioners stated that they would not get an accounting degree if completing their education all over again
In June 2002, a federal jury convicted Andersen, Enron's independent auditor, of obstruction of justice, prohibiting the firm from practicing before the SEC and ending its audit practice.
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…
Dyck, A., Morse, A., & Zingales, L. (2010). Who Blows the Whistle on Corporate Fraud?. Journal of Finance, 65(6), 2213-2253. doi:10.1111/j.1540-6261.2010.01614.x.
Lee, A. (2012). MF Global client funds: how new NFA proposal would work. International Financial Law Review, 41.
Spencer, J. (2011, December 14). MF Global: A search for answers and millions of dollars. Star Tribune (Minneapolis, MN).
Weinberg, J.A. (2003). Accounting for Corporate Behavior. Economic Quarterly (10697225), 89(3), 1-20.
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…
"Certification: GCFE." (n.d.). GIAC Certified Forensic Examiner (GCFE). Retrieved December
5, 2013, from http://www.giac.org/certification/certified-forensic-examiner-gcfe
Easttom, C. & Taylor, J. (2011). Observing, Collecting, Documenting, and Storing Electronic
Evidence. In Computer crime, investigation, and the law (1st ed., Chapter 7, 236-244). Cengage Learning.
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…
Academy Of Management Learning & Education, Beenen Gerard, & Pinto Jonathan (2009). Resisting Organizational-Level Corruption: An Interview with Sherron Watkins. Academic Management Learning & Education, 8(2), 275-289.
Calle, J. (2000). Ethics in Business. Retrieved January 26, 2013, from http://www.pro2net.com
Gilman, S., Harned, P., Navran, F., & Brown, J. (2009, May 29). Ten Things You Can Do to Avoid Being the Next Enron. Retrieved January 26, 2013, from http://www.ethics.org / resource/ten-things-you-can-do-avoid-being-next-enron
Krugman, P. (2002, January 18). New York Times. System Corrupted., pp.A-23.
Establishing an NP Led Wellness and Recovery Center for Deinstitutionalized Individuals
Historically, nursing, and medicine professions have been loath to utilize tools commonly linked with mercenary aspects of business, such as market research and decision analysis. In the contemporary health care setting, however, consumers hold numerous options for care providers. The division of the market or market segmentation into different subgroups allows the determination of target markets and the buildup of marketing policies specific to the needs and interests of the selected subgroups. Market analysis allows the identification of policies for nurse practitioners to enhance their practice in a way that centers on the interests and needs of the selected market. While scores of the nurse practitioner's dream of operating their own businesses, those that have set up their own practice understand that it requires a compelling passion for owning a business, and for the profession.
A nurse practitioner is…
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.
Broad, J. (2013). Risk management framework: A lab-based approach to securing information systems. Amsterdam: Syngress, an imprint of Elsevier.
Fry, C. & Martin, N. (2009). Security Monitoring. Sebastopol, Calif: O'Reilly Media, Inc., 2009. Internet resource.
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…
Baker, Jeremy and Rebecca Young. "False Statements and False Claims." American Criminal Law Review, Volume 42, Issue 2 (2005), 427.
Berlau, John. "Return of the 'Audits from Hell': IRS Commissioner Charles Rossotti Once Pledged to Champion Taxpayer Rights, but Instead Americans Find Themselves Facing the Resurrection of Random Audits." Insight on the News, Volume 18, Issue 27 (July 29, 2002), 15.
Cochran, Amanda a. "Evidence Handed to the IRS Criminal Division on a 'Civil' Platter: Constitutional Infringements on Taxpayers." Journal of Criminal Law and Criminology, Volume 91, Issue 3 (2001), 699.
Craig Jr., James L. "Guidance on Financial Status Audits: It's Not Just for CPAs." The CPA Journal (2007), http://www.nysscpa.org/cpajournal/1996/0796/features/Guida.htm .
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…
Scott, Douglas., Willey, P., Connor, Melissa. They Died with Custer: Soldiers' Bones from the Battle of Little Bighorn. Norman, OH: University of Oklahoma Press, 1998.
1. Scott, Douglas, Willey, P., Connor, Melissa. They Died with Custer: Soldiers' Bones from the Battle of Little Bighorn (Norman: University of Oklahoma Press,1998), 172.
2. Scott, P., Connor, 17.
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…
Bernard, T. (1992). The cycle of juvenile justice. New York: Oxford.
Bohm, R.M. (2010). Death penalty opinions: Effects of a classroom experience and public commitment. Sociological Inquiry, 60, 285-297.
Bohm, R.M. (2003). American death penalty opinion: Past, present, and future. In J. Acker, R.M. Bohm, & C.S. Lanier (Eds.), America's experiment with capital punishment: Reflections on the past, present, and future of the ultimate penal sanction (pp. 27-54). Durham, NC: Carolina Academic Press.
Bradizza, C.M., Collins, R.L., Vincent, P.C., & Falco, D.L. (2006). It does the job: Young adults discuss their malt liquor consumption. Addictive Behaviors, 31, 1559-1577. doi: 10.1016jaddbeh.2005.12.001
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…
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…
Adair, E.R. "Writs of Assistance, 1558-1700." English Historical Review. 36.143 (1921): 356-
Borchers, Tim. "A Rhetorical Analysis of James Otis's Against Writs of Assistance." Minnesota
State. Minnesota State, 12 Jan 2001. Web. 20 Mar 2011.
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…
Casey, E. (2011). Digital Evidence and Computer Crime. London: Academic.
Collins, a. (2012). Contemporary Security Studies. Oxford: Oxford University Press.
Gregg, M. (2010). Hacker Techniques, Tools and Incident Handling. Sudbury, MA: Jones and Bartlett.
Gryzbowski, K. (2012). An Examination of Cyber Crime and Cyber Crime Research. (Unpublished doctoral dissertation). Arizona State University, Scottsdale.
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.
The research is based on the following studies. Firstly, Nikolaidis…
Andre, M. (2008). RSA: Sinowal Trojan stole vast volume of data. Computer Fraud & Security,
Ariba, Y., Gouaisbaut, F., & Labit, Y. (2009). Feedback control for router management and TCP/IP network stability. IEEE TRANSACTIONS ON NETWORK AND SERVICE
Management, 6(4), 255-266.
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…
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…
Bassett J. 2008. The Future of Humanities Education, or Ahab and His Humanities.. Interdisciplinary Humanities. Retrieved January from: http://web.ebscohost.com.rlib.pace.edu/ehost/pdfviewer/pdfviewer?hid=106&sid=0e20acd8-7fc3-4066-9e72-d2da6278a966%40sessionmgr113&vid=1
Bell D. 2010. Reimaging the Humanities. Proposals for a New Century. Dissent (00129846) Retrieved January from: http://web.ebscohost.com.rlib.pace.edu/ehost/pdfviewer/pdfviewer?hid=106&sid=4f0282e4-a846-49e1-a8af-110652799ccc%40sessionmgr112&vid=1
Pokrovskii N.E., 2007. What Is Happening to Humanities Education? Russian Education & Society. Retrieved January from: http://web.ebscohost.com.rlib.pace.edu/ehost/pdfviewer/pdfviewer?hid=106&sid=44770a98-2f1e-4057-bbef-2bd93b6e1bb0%40sessionmgr110&vid=1
Woodward K. 1980. The Humanities Crisis. Newsweek. Retrieved January from: http://www.lexisnexis.com.rlib.pace.edu/lnacui2api/results/docview/docview.do?docLinkInd=true&risb=21_T10928153278&format=GNBFI&sort=RELEVANCE&startDocNo=1&resultsUrlKey=29_T10928153281&cisb=22_T10928153280&treeMax=true&treeWidth=0&selRCNodeID=9&nodeStateId=411en_US,1&docsInCategory=11&csi=5774&docNo=3
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…
Hoenig, Jonathan (20 May 2005) "Cashing it in Challenge." Fox News Website. Retrieved 21 May 2005 at http://www.foxnews.com/story/0,2933,122620,00.html
Hurt, Harry III. (20 May 2005) "Freud and Schwarzenegger: Both Can't Be Wrong." Business News. The New York Times. Retrieved 21 May 2005 at http://www.nytimes.com/2005/05/21/business/21pursuits.html
Soprano Star in Depression Fight." (11 Mar 2005) BBC News. Retrieved 21 May 2005 at http://news.bbc.co.uk/2/hi/entertainment/4339889.stm
Why Live with Depression." (2005) Pfizer Company Website. Retrieved 21 May 2005 at http://www.lbracco.com/battlingdepression2005.htm
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…
Al-Saggaf, Y. & Williamson, K. Online Communities in Saudi Arabia: Evaluating the Impact on Culture Through Online Semi-Structured Interviews. Volume 5,
No. 3, Art. 24 - September 2004
AnchorDesk Staff. (2000). Sign of Trouble: The Problem with E-Signatures.
Retrieved April 9, 2005, from ZDNet AnchorDesk Web site: http://reivews- zdnet.com.com/AnchorDesk/4630-6033_4204767.html?tag=print
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…
Aquinas, Thomas. Summa Theologiae, Benziger Bros, ed. [trans. Fathers of the English
Dominican Province]. Christian Classics Ethereal Library. 1947.
Chang, Andrew D. "Second Peter 2:1 and the Extent of the Atonement," Bibliotheca
Sacra, Jan-Mar, 1985, 52.
Eyewitness and ecalling
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?
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…
Brewer, W.F., & Treyens, J.C.(1981). Role of schemata in memory for places. Cognitive Psychology, 12(2), 207-230
Charman, S., & Wells, G.(2008). Can eyewitnesses correct for external influences on their lineup identifications? The actual/counterfactual assessment paradigm. Journal of Experimental Psychology: Applied, 14(1), 5-20.
Christianson, S., & Hubinette, B.(1993). Hand up A study of witnesses' emotional reactions and memories associated with bank robberies. Applied Cognitive Psychology, 7(5), 365-379
Duffy, E.L.(1948). Motivational theory of emotion. Psychological Review, 55, 324-328.
isk, isk Management Strategies, and Benefits in Cloud Computing
SEVICE AND DEPLOYMENT MODELS
BENEFITS OF CLOUD COMPUTING
CLOUD COMPUTING ISKS
ISK Management STATEGIES
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…
Abiodun, A. (2013). A framework for implementation of risk management system in third party managed cloud. Journal of Information Technology & Economic Development, 4(2), 19-30.
Ahmed, N., & Abraham, A. (2013). Modeling security risk factors in a cloud computing environment. Journal of Information Assurance and Security, 8, 279-289.
Alali, F., & Yeh, C. (2012). Cloud computing: overview and risk analysis. Journal of Information Systems, 26(2), 13-33.
Alijani, G., Fulk, H., Omar, A., & Tulsi, R. (2014). Cloud computing effects on small business. Entrepreneurial Executive, 19, 35-45.
(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.
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…
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Cheung, C., Rudowicz, E., Kwan, a.S.F., & Yue, X.D. (2002, December). Assessing university students general and specific critical thinking. College Student Journal, 36(4). Retrieved from ProQuest database February 14, 2007.