was heard stating that if he was out of the picture‚ the team would fail. Hill’s micromanaging style shows a need to have control over every detail of the business. This type of management is a huge red flag pointing towards financial statement fraud (ACFE‚ 2012‚ p.1.238).One of the employees‚ Sam MacCarty‚ pointed out that though Ackers is the President of the team‚ Hill is seen as the one in control. This could lead to a possible resentment of Ackers and the team as a whole. Hill is pulling all
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HealthSouth Corporation Case Study By Robert H. Barr‚ Jr. - © 2012 In 2002‚ HealthSouth Corporation was one of North America’s largest outpatient surgery‚ rehabilitation and diagnostic imaging companies. HealthSouth had over 1800 facilities in all 50 states plus the United Kingdom‚ Australia‚ Puerto Rico‚ Canada and Saudi Arabia. In 2002 HealthSouth had over 50‚000 people on staff in sales revenues in excess of $4 billion per year. HealthSouth worked with more than 85‚000 referring physicians
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make his major customer happy Pomerantz had to approve significant markdowns in Leslie Fay’s wholesale prices and grant those customers large rebate. In 1993‚ Donald Kenia‚ the company’s controller‚ took full responsibility for a large accounting fraud revealed to the press by John Pomerantz. Leslie Fay’s earnings had been overstated by approximately $80 million from 1990-1992 and about $130 million entries were fake. Upon the investigation of the Audit committee it was found out some audit tricks
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Fraud Auditing and Different type of fraud Introduction Over the years‚ the role of auditors become increasingly important especially in a capitalist economy as the process of wealth creation and political stability depends heavily upon confidence in processes of accountability and how well the expected roles are being fulfilled. An auditor has the responsibility for the prevention‚ detection and reporting of fraud‚ other illegal acts and errors is one of the most controversial issues in auditing
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PROCESSING APPLIED TO TRAFFIC – QUEUE DETECTION ALGORITHM [pic] ABSTRACTh This paper primarily aims at the new technique of video image processing used to solve problems associated with the real-time road traffic control systems. There is a growing demand for road traffic data of all kinds. Increasing congestion problems and problems associated with existing detectors spawned an interest in such new vehicle detection technologies. But the systems have difficulties
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Anti Fraud Programs and Controls (Deloitte) What is Fraud? The Public Company Accounting Oversight Board (PCAOB) defines fraud as “an intentional act that results in a material misstatement in financial statements that are the subject of an audit. Two types of misstatements relevant to the auditor’s consideration of fraud include: misstatements arising from fraudulent financial reporting and misstatements arising from misappropriation of assets.” There are additional types of fraud that should also
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Corporate Fraud: Case Studies in Detection and Prevention Fraudulent financial reporting‚ corruption‚ and misappropriation are often investigated by the internal audit department. Because these types of crimes can be the source of large losses‚ security professionals would do well to familiarize themselves with how they are carried out and how they can be detected. Corporate Fraud provides a clear window into that world. Author John D. O’Gara was the director of internal audit at a Fortune 500
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DESIGN OF AN EMBEDDED SYSTEM FOR THE DETECTION OF TSUNAMI A THESIS SUBMITTED IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE DEGREE OF Bachelor of Technology In Electronics and Communication Engineering By Sidharth Das Roll No: 108EC014 & BiramBaburayBaskey Roll No: 108EC017 Department of Electronics and Communication Engineering National Institute of Technology‚ Rourkela May‚ 2012 1|P ag e DESIGN OF AN EMBEDDED SYSTEM FOR THE DETECTION OF TSUNAMI A THESIS SUBMITTED IN
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Face Detection Ming-Hsuan Yang University of California‚ Merced‚ CA 95344 mhyang@ucmerced.edu Synonyms Detecting faces Definition Face detection is concerned with finding whether or not there are any faces in a given image (usually in gray scale) and‚ if present‚ return the image location and content of each face. This is the first step of any fully automatic system that analyzes the information contained in faces (e.g.‚ identity‚ gender‚ expression‚ age‚ race and pose). While earlier work
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Real time object tracking is considered as a critical application. Video object tracking has got wide application in vision‚ security‚ observational issues in natural science and in various other fields. Video surveillance for security purpose is one of its major applications. Object tracking has high priorities in religious places‚ market buildings‚ courts‚ train stations and airports. Various other applications include military‚ astronomy‚ road traffic regulation‚ robotics‚ medical imaging. Gesture
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