Differentiate between fraud and abuse Essay

Fraud is any and all means a person uses to gain an unfair advantage over another person. In most cases, to be considered fraudulent, an act must involve: – A false statement (oral or in writing)  Ã¢â‚¬â€œ About a material fact – Knowledge that the statement was false when it was uttered (which implies an intent to deceive) – A victim relies on the statement – And suffers injury or loss as a result Abuse is to wrongly or improperly; misuse. – abuse alcohol – abuse privilege – abuse drugs – abuse authority Compare and contrast Sutherland’s theory of differential association with Cressey’s final hypothesis. What does Cressey mean by â€Å"non-shareable†? Cressey however, took his own studies in a different direction from Sutherland’s research. He was intrigued by embezzlers, whom he called â€Å"trust violators†. He was especially interested in the circumstances that led them to be overcome by temptation. Upon completion of his research, he developed what still remains as the classic model for the occupational offender. His research was published in â€Å"Other People’s Money: As Study in the Social Psychology of Embezzlement.† Non-shareable is a issue of concern which the individual directed affected believe that he cannot share with another person due to shame or guilt. Describe at least four proactive audit tests that could help detect a shell company scheme. †¢ Maintain and regularly update an approved vendor list †¢ Independently verify all vendors before payment †¢ Identifying shell company invoices – Lack of detail on the fraudulent invoice – Invoice that lacks detailed descriptions of the items billed – Mailing address may be an indicator of fraud – Consecutively numbered invoices over a period of time – Reviewing payables and sorting payments by vendor and invoice number †¢ Testing for shell company schemes – Investigate budget overruns and departments that regularly exceed their budget – Conduct horizontal analysis of expenses – Investigate unexplained increases in â€Å"soft† accounts – Investigate unexplained increases in quantity of items purchased †¢ Testing for shell company schemes – Monitor trends in average unit price – Investigate goods and services that would not normally be purchased – Compare vendor addresses to employee addresses – Run reports of average turnaround time for invoices to look for unusual payment patterns †¢ Verifying whether a shell company exists – Use the phone book to verify the vendor – Contact others in the industry – Conduct a site visit of the vendor †¢ Identifying the employee behind a shell company – Conduct a public records search of the company’s registration – Be alert for related names, addresses, phone numbers, Social Security numbers, and other identities. – Match vendor checks with payroll checks. – Conduct surveillance of mail drops to see who picks up the checks. Describe the five principal categories of check tampering schemes. Detail the methods used by perpetrators to affix a signature to the check. Check tampering is unique among fraudulent disbursements because it is the one group Of schemes in which the perpetrator physically prepares the fraudulent check. In most fraudulent disbursement schemes, the culprit generates a payment to himself by submitting some false document to the victim company such as an invoice or a timecard. The false document represents a claim for payment and causes the victim company to issues a check that the perpetrator then converts. These frauds essentially amount to trickery; the perpetrator fools the company into handing over its money. Check tampering schemes are fundamentally different. In these frauds the perpetrator takes physical control of a check and makes it payable to himself through one Of several methods. Check tampering schemes depend on factors such as access to the Companies check book, access to bank statements, and the ability to forge signatures or Alter other information on the face of the check. There are five principal methods used To commit check tampering: 1. Forged maker schemes 2. Forged endorsement schemes 3. Altered payee schemes 4. Concealed check schemes 5. Authorized maker schemes What internal controls can be implemented to minimize the ability to perpetrate a ghost employee scheme? Mandatory copies of employment picture I D’s and forms and a second level of inspection of them. An employment picture stapled into employment file. Quarterly justification of employment files against payroll w/ a physical inspection of any new employees file. A second level of sign off on all the need for all new employees. For example, if your company has a janitorial staff. in order to hire a new janitor, require copies of the usual I9 ID’s, be included into personal file. Have a signoff sheet for two levels of hiring authorization with clear printed and signed names, justifying the new employee. Have a picture of the new employee attached to the file (a good practice for all employment circumstances, anyway). A quarterly comparing of payroll to new employees. make sure payroll has to get the new documentation signoff sheet and sign it themselves after verifying the two previous sigs., prior to actually placing any new employee on the payroll. And that signoff sheet is then sent to an office manager†¦ who has to quarterly check against the new employee files New employee files are kept separate, until 90 days (or whatever your temp. time is) If employee is terminated prior to end of quarter, file is still held separate from other terminations until manager does quarterly check. I’ve been through a number of these, including one who hired a ghost and gave him the same name as a company vice president, just to confuse things more. Also watch out for time sheets being turned in after employee is not actually working there, but hasn’t been terminated on paper yet.

The Concept of Divinity or God According to Parmenides Essay

The Concept of Divinity or God According to Parmenides - Essay Example Philosophers, Presocratic philosophers as they are called, pursued knowledge in a different perspective in an attempt to etch their own reasons on how the universe evolves. It was a complete renascence of the spiritual beliefs in Greece. It was a religious rebirth from traditional theology for the Presocratic. The theologies that they present ignored and even rejected the gods of Homer and Hesiod which were the traditional basis of the Greek religion. One of these Presocratic philosophers is a man named Parmenides, a nobleman who established a new law in Elea stating that all new officials of the city should pledge to follow the Parmenidean law before they were inaugurated. He also built a philosophy Eleatic school which has become a strong inspiration for Socrates, Plato, and Aristotle. Parmenides was the teacher of Zeno ( Curd 3). They both advocate a single reality of oneness and reality. In Parmenidean doctrine, the â€Å" the One†, who is indivisible and unbounded in time and space is the only true being but is not conceived by Parmenides as we do with God. Instead, he thinks of it as a quantifiable being with infinite extensions which was significant to his logical reasoning (Thomas J. McFarlane, â€Å"Plato’s Parmenides"). Parmenides claims that the senses is deceitful, making our perception of the world different from what it really is. He states that the world is something we cannot comprehend and can only be explained through logic. Parmenides even denied the evidence of the senses, saying that even the distinction between the knower and the known, between the thinker and the object of thought, are illusions. Parmenides argues that since the perception of movement and change can always be thought and spoken of, they are just illusions and everything that is, has always been and will ever be. The core of the argument is: The things that you speak or think is related to something that actually exist, that is both thought and language requ ire objects outside themselves otherwise they would cease to exist in thought. He assumes monotony in the meaning of words and comes up with a conclusion that everything constantly exists and that there is no change because all can be conceive in the mind at all times. Parmenides doctrines regarding the canon of infinity and the perpetuity of the One was rendered in clearer pros by Melissus, an eminent citizen of Samos and an admirer of Parmenides states that everything that exist has a beginning, everything that has no beginning cannot exist, but what exists has not manifested. Therefore it doesn’t have a beginning. Yet again, there is which end in destruction and there are ones that are everlasting. Therefore what exists, being indestructible, has no end. Those which have has no beginning and are everlasting would in fact be infinite. Therefore, what exist is infinite. If something would be infinite, it would be unique. Thus, if there were two they could not be infinite but would have limits against each other. But what exist is infinite; therefore there is no plurality of existence. Therefore what exists is one. (Thomas Knierim, â€Å"Presocratic Greek Philosophy†) What we can see from these pros is a perfect example of classical monism. Parmenides inferences are logically correct but in truth, he is wrong. Even if the resulting theory is flawed, still his methodology was an unpretentious innovation. The problems aroused from his axioms; his assumption of the logical world and the things themselves having a common form of existence. These axioms were where Parmenides derived his logical conclusions in an attempt to build his metaphysics. Hence, in simple words, divinity as defined by Parmenides is one and unchanging. It is an assertion that goes against the usual laws of the world

GerontologyAlzheimer's and Dementia in Las Vegas Essay

GerontologyAlzheimer's and Dementia in Las Vegas - Essay Example In "Intervention Strategies for Exit-seeking Wandering Behavior in Dementia Residents," a study done to assess Alzheimer's patients who wander away from their long-term care facilities, it is noted that the patients are often disoriented and "lack even the most basic safety awareness" (277). In D. Riccio et al's "Comprehensive Geriatric Assessment in Female Elderly Patients with Alzheimer Disease and Other Types of Dementia," current treatments aren't always effective because "in the elderly, chronic comorbidities are more difficult to treat for the incompatible therapies and the likelihood of adverse outcome, including increasing disability and death" (344). For these reasons (and many more), Alzheimer's is considered to be a serious illness, deserving of attention. As of this year, about 35,000 Las Vegas residents have been diagnosed with dementia. That number is expected to increase to 100,000 Southern Nevadans by the year 2010 (Kumler, para. 16). The same journal article reads that 5 million Americans suffer from the disease. It costs about $18,500 to $36,000 per year, per person, to care for an Alzheimer's patient for a total of $100 billion annually in the United States. With these staggering figures, and projected increase of dementia in Las Vegas, it is no wonder that the city is making serious strides to take care of Alzheimer's patients, track promising therapies, and keep the public aware. Since 2006, the 2008 opening of the Lou Ruvo Alzheimer's Institute has been touted. This 55,000 square-foot facility will house patients afflicted with the disease. The institute is situated on 61 acres of land in downtown Vegas, and will also include an Alzheimer's Research Center, an academic medical center, and a hands-on museum where patrons can learn about the brain and its activities. The undated news report "Local Alzheimer's Study Looking for Volunteers" reads that this year may also be a big year for an active research study. Since "more than five million Americans are living with Alzheimer's - a 10-percent increase from just five years ago a local study may help researchers find more effective treatments" (Local, para. 1). According to this report, University of Nevada School of Medicine neurologist Charles Bernick said the only way to come up with effective treatments for Alzheimer's patients is to find new and different ways to study them. With that in mind, 30 Las Vegas residents, ages 75 and older, will be studied for four years. Intel Corp., maker of computer chips, has teamed up with the Alzheimer's Association in Las Vegas and Portland, Oregon to measure how memory changes in older people. One third of the 30 volunteers receives a laptop, and will be initially asked to identify five to 15 people with whom they regularly interact. Each of those people will be given a badge that monitors their entering and exiting the volunteer's residence. When the volunteer logs onto the laptop, pictures of those people will appear. The purpose is to track how much interaction with others each volunteer is receiving. The reason, perhaps, is so it can be determined if lack of communication or interaction with others is related to increased memory loss. Another facet of the research is called "caller ID on steroids." This

Response paper Essay Example | Topics and Well Written Essays - 500 words - 25

Response paper - Essay Example The readings highlight various plights that citizens in war-torn regions go through and the various freedoms denied by their governments for failing to uphold human right concerns. The readings are is important in understanding and emphasizing the need for other developing nations to step up and calm the situation. One can agree with the deliberations and conclusion drawn by the then US president Bush that the killing was, in fact, a massacre in one of the readings. The case of various human rights violations is not knew in the public domain. The cases are largely due to government negligence or failure to effectively use the information gathered by intelligence. Through analysis, the recent terrorism killings in Kenya amplify these concerns. In my view very human been irrespective of race, ethnic, religious or political affiliation deserves the right to be protected by the government and live in a secure nation. Although the readings have to deal much with the plight in many develop ing nations, they are not spared either when it comes to such concerns. There have been many incidences that the citizens particularly in Europe have laid blame on government security agencies for various extradition killing. Thus, the readings offer more knowledge human rights concern across the globe. Nonetheless, one can argue that the human rights and protection has improved in recent past. As exemplified in the readings, various aspects such globalization has been a big contributor to this significant transformation in human rights protection (Howard-Hassmann, 56). Thorough critical analysis, globalization has opened the world today and coupled with enhanced technology, the world is more aware of the concerns of citizens around them. It’s been a common knowledge that globalization avail additional opportunities not just for states and societies, likewise for the entire international order (Andrew Hurrell, 297).

Research Methods and Data Analysis Choosing the right method - Essay

Research Methods and Data Analysis Choosing the right method - qualitative methodologies - Essay Example Furthermore, the methodology is appropriate given that coping is dynamic, private, and contextual. The resurgence of qualitative studies in the social sciences goes with a tendency among qualitative researchers to depict qualitative inquiry as moral compared with quantitative research (willig, 2008). There are many methods of fact gathering in qualitative methodology. In sports, using diaries is an excellent method because they generate the rich set of data for subsequent content, and interpretive analysis. Diaries as a study method are acceptable and useable alongside qualitative interviews. Researchers’ processes of social life have made use of private diaries. Qualitative methodologies are subject to extensive use in sports because the existing quantitative methods have many limitations, and hence there may be many predecessor, mediating, and outcome variables to consider using the traditional quantitative system research. Thus, qualitative methods are preferable in a wide variety of research questions, including handling performance connected stressors, gender dissimilarities with interpersonal stress in teenage athletes, athletes’ injury, sports retirement, social physique anxiety, and muscularity problems (Hagger & Chatzisarantis,

Journal Essay Example | Topics and Well Written Essays - 250 words - 45

Journal - Essay Example Additionally, the title of the article depicts that the story given by Roosi has not yet been validated. This is because of the use of the phrase â€Å"woman says† (Watkins & Almasy 1). On the other hand, the contents of the article are well detailed and include quotations from Roosi and Richard Quest and statements from the Malaysian Airlines. The article has an embedded video with a slide show of the pictures taken by Roosi and her friend at the cockpit in 2011 with Hamid. The article employs a relatively formal language. It quotes the words â€Å"A Current Affair† and â€Å"Piers Morgan Live† to imply that the reader will categorize them as referring to television programs. The tone of the article is apathetic as there is little concern over the matter raised on the conduct of the Malaysian Airlines pilots and the article does not offer recommendations that may assist in averting such an incident in the future. Watkins, Tom, and Steve Almasy. "Jonti Roos says she flew in cockpit with missing pilot." CNN. CNN, 12  Feb.  2014. Web. 12  Mar.  2014.

Wireless network implementation (Enterprise Network Design (Aston)) Case Study

Wireless network implementation (Enterprise Network Design (Aston)) - Case Study Example There will be a mesh topology setup in the core and distribution layers. Along with the redundant paths there will be redundant hardware in those layers. This will allow for more throughput and fault tolerance. QoS will also be implemented in all layers of the network to improve performance. The current reliability problems are half hardware failure and half over utilization of circuits. With the addition of QoS and redundancy, we can assure that mission critical applications will never fail. Aston is a leading firm in the private sector legal support business. These accounts are served worldwide by their franchise network. As you can tell, Aston is on a mission to keep trucks rolling by creating and delivering the best products and services for customers. The current network design analysis showed us that there are strong areas of the network and many weak areas. The current networks strongest point is in the campus backbone. Currently there is a full mesh between all routers. Because of this setup the backbone is the strongest part of the network. However, the backbone is currently running on 100 Mbps copper which is causing bottlenecks during peak usage. The existing network has far more weak areas then strong ones. We found one of the weakest areas of the network to be in the server farm. ... Also, all connections were made with copper to the campus backbone which limits the speed. Another area of concern is with the building distribution layer. This layer also has no layer 3 capabilities and has no redundant paths. There are multiple switches in the building distribution but in the event of a failure the core will have to reroute all traffic due to lack of appropriate redundancy. Another area that lacks redundancy is the edge distribution module. Currently if the edge distribution router were to fail, all internet and internal communications with other branches would be lost. Along with lack of redundancy, there were many security concerns. Currently there is only one firewall and it is placed between the internet service provider and the edge distribution router. This is a good start to securing the network but there is a lack of intrusion detection which is a concern. Also, the current e-commerce connection is in front of the firewall which provides absolutely no protection to the e-commerce server from the outside world. Finally, the other area of concern is the lack of outside accessibility. Currently there is only one remote access server which accepts incoming modem connections. The current system is not capable of support the very large mobile work force of Aston and it does not support current technology. In order for a remote worker to gain access to the network they have to have a dial up modem and a telephone line. Once the connection is made the speed is slow and the functionality is limited. Along with the lack of speed and functionality, the network is limited on its ability to upgrade to VPN technology. Currently there is only one internet service provider that only provides 3 Mbps which is barely enough