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1. |
Record Nr. |
UNINA990004466270403321 |
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Autore |
Degli Alberti, Mario |
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Titolo |
Per la storia dell'alleanza e della campagna di Crimea : (1853-1856) : lettere e documenti / Mario Degli Alberti |
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Pubbl/distr/stampa |
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Torino : Fratelli Bocca librai di S. M., 1910 |
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Descrizione fisica |
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Locazione |
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Collocazione |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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2. |
Record Nr. |
UNINA9910700811803321 |
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Titolo |
Pyroelectric materials for uncooled infrared detectors [[electronic resource] ] : processing, properties, and applications / / M.D. Aggarwal ... [and others] |
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Pubbl/distr/stampa |
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[Huntsville], Ala. : , : National Aeronautics and Space Administration, Marshall Space Flight Center, , [2010] |
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Descrizione fisica |
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1 online resource (xvi, 71 pages) : illustrations (some color) |
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Collana |
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Altri autori (Persone) |
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Soggetti |
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Pyroelectricity |
Infrared detectors |
Ferroelectricity |
Ceramic matrix composites |
Thick films |
Crystal growth |
Single crystals |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Title from title screen (viewed on Sept. 27, 2011). |
"March 2010." |
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Nota di bibliografia |
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Includes bibliographical references (pages 58-71). |
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3. |
Record Nr. |
UNINA9910141368503321 |
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Autore |
Zack Gerard M |
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Titolo |
Financial statement fraud : strategies for detection and investigation / / Gerard M. Zack |
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Pubbl/distr/stampa |
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Hoboken, N.J., : John Wiley & Sons, c2013 |
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ISBN |
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9781118527436 |
1118527437 |
9781283804141 |
128380414X |
9781118419779 |
1118419774 |
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Edizione |
[1st edition] |
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Descrizione fisica |
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1 online resource (312 p.) |
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Collana |
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Disciplina |
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Soggetti |
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Misleading financial statements |
Fraud |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Foreword -- Preface -- Acknowledgments -- Revenue-based schemes -- Introduction to revenue-based financial reporting fraud schemes -- Timing schemes -- Fictitious and inflated revenue -- Misclassification schemes -- Gross-up schemes -- Asset-based schemes -- Improper capitalization of costs -- Asset valuation schemes -- Fair value accounting -- Expense and liability schemes -- Shifting expenses to future periods -- Omissions and under-reporting of liabilities -- Other financial reporting schemes -- Consolidations and business combinations -- Financial reporting fraud as a concealment tool -- Financial statement fraud by not-for-profit organizations -- Disclosure fraud -- Detection and investigation -- Detecting financial statement fraud -- Financial statement analysis -- Ratio analysis -- Other |
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detection procedures -- Fraud or honest mistake? -- Assessing (or minimizing) auditor liability. |
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Sommario/riassunto |
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Valuable guidance for staying one step ahead of financial statement fraud Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. While publications exist on financial statement fraud and roles and responsibilities within companies, there is a need for a practical guide on the different schemes that are used and detection guidance for these schemes. Financial Statement Fraud: Strategies for Detection and Investigation fills that need.Descr |
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