Dark CHARACTERIZATION Sonja Blue- comes into focus in a mental asylum‚ which she escapes by crawling down the side of the building like a spider. Pangloss- was the maker of Morgan. Morgan- the vampire who created Sonja‚ Catherine Wheele- fraudulent psychic and a shady evangelist Ghilardi- a mad would-be Van Helsing Jacob Thorne- Denise’s father VOCABULARY Embodiment- a person in whom or thing in which particular quality is embodied Subspecies- the category below a species Aristocracy-
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fraud (Miller 281).” Generally‚ fraudulent misrepresentation refers only to misrepresentation that is consciously false and is intended to mislead another. Typically‚ fraud involves three elements; a misrepresentation of a material fact must occur‚ secondly there must be intent to deceive‚ and lastly the innocent party must justifiably rely on the misrepresentation. To collect damages‚ a party must have been harmed as a result of the misrepresentation. Fraudulent misrepresentation can also occur
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The most influential and long lasting effect that SOX had on financial reporting was the creation of the PCAOB. One of the biggest issues before 2002 was that laws weren’t being enforced. With the creation of this private company it would ensure that all laws and guidelines set in place were effective. The PCAOB is different from other companies because unlike others before it they were allowed to imposed taxes on auditing companies and public companies which allowed them a different budget that
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This means that illegal immigrants are not “undocumented” they just have fraudulent documents. “Experts suggest that approximately 75 percent of working-age illegal aliens use fraudulent Social Security cards to obtain employment” This is not including the forged drivers’ license‚ fake green cars‚ and phony birth certificates that immigrants use. This imposes a serious taboo
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In the present day world‚ business is a necessary part in our lives. It is everywhere. Accounting is the most basic framework of business. The objective of most businesses is to earn a profit. Business owners use accounting to record and report various pieces of their companies’ financial information. Internal control is broadly defined as the procedures and processes used by a company to safeguard its assets‚ process information accurately‚ and ensure compliance with laws and regulations. What
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of auditor in detecting and preventing of fraud. Fraud can be considered as most concerning problem of the business. Because of this have more effect to all most of companies in the world. However‚ the companies can make more motivations from fraudulent activities‚ then‚ this trend is being likely continued in the futures. There are many types of fraud such as accounting fraud‚ investment frauds‚ financial fraud‚ etc. Fraud is one of the big issues to make more damage
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but allows the plaintiff to plead the state of mind generally. Fed. R. Civ. P. 9(b). The particularity requirement is met by pleading facts about the “times dates‚ places or other details of the alleged fraudulent involvement of the actors‚” which gives rise to a strong inference of fraudulent intent. In re GlenFed Inc. Sec. Litig.‚ 11 F.3d 843‚ 847-48 (9th Cir. 1993) (internal quotation marks omitted); see also Time Warner‚ 9 F.3d at 263 (requiring the identity
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Wendy Radnovich English 112 Duncan Warner 10/18/2012
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provider of medical rehabilitation services‚ as well as outpatient surgery and occupational medical services. The company experienced rapid financial growth and numerous mergers and acquisitions in the mid-1990s‚ which continued to escalate until the fraudulent activity surfaced in 2002. It was at this time that the Enron and WorldCom scandals were discovered and the Sarbanes-Oxley Act was created. Pressure to meet Wall Street expectations pushed Scrushy and other senior management to “cook the books”
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thesis‚ the main purpose is to identify some of the reasons why auditors have not detected financial statement fraud and to suggest possible solutions for improving the audit process in these areas. In order to achieve this target‚ some cases of the fraudulent financial statements of revenue recognition will be analysed. The main reasons why auditors did not detect financial statement fraud from the technical side were application of analytical review procedures as “sufficient audit evidence;” weaknesses
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