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1. |
Record Nr. |
UNINA9910780310303321 |
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Autore |
O'Gara John D |
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Titolo |
Corporate fraud [[electronic resource] ] : case studies in detection and prevention / / John D. O'Gara |
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Pubbl/distr/stampa |
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Hoboken, N.J., : Wiley, c2004 |
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ISBN |
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1-280-34575-6 |
9786610345755 |
0-471-65617-8 |
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Descrizione fisica |
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1 online resource (220 p.) |
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Disciplina |
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Soggetti |
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Fraud - Prevention |
Fraud |
Fraud investigation |
Forensic accounting |
Corporations - Corrupt practices |
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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 (p. 191-193) and index. |
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Nota di contenuto |
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Corporate Fraud; About the Author; About the Institute of Internal Auditors; Preface; Contents; CHAPTER 1 Overview; Varieties of Fraud/Perspective; More Than Fraudulent Financial Statements; Emphasis: Recognition and Detection-Case Studies; Major Management Fraud Is Different; CHAPTER 2 Perspective (ACFE Studies); 1996 and 2002 ACFE Reports to the Nation; Breakdown of Estimated Total Occupational Fraud Loss by Major Category; Classifications; CHAPTER 3 Management Fraud against the Organization (General); Characteristics; Major Symptoms of Management Fraud |
Opportunities Afforded by the System for Performance Accountability CHAPTER 4 Red Flags of Management Fraud; Six Major Fraud Profiles-Common Elements; Red Flags of Management Fraud; Contrast with Non-management Fraud; Bullet-Proof and Invisible Leads to Flaunting; CHAPTER 5 Fraud against the Organization (Corruption); Middlemen; Real Estate/Related Parties; Bribery-Contracting/Subcontracting/Leasing; Outsourcing; Manipulation of Performance Bonuses/Co-opting Others; CHAPTER 6 Fraud against the |
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Organization (Asset Misappropriation); Various General Accounting-Cycle Fraud Symptoms |
Vendor Billings-False Invoices/Phantom Vendor (Shell Company)Other Disbursement Fraud; Inventory; Skimming/Cash Receipt Misappropriation Fraud; CHAPTER 7 Fraud for the Organization; Financial Reporting; Money Laundering/Illegal Practices; International Arena; Price-Fixing/Bid Rigging; Commercial Bribery; CHAPTER 8 Methodology: Detection/Investigation; Differences-Management versus Employee Accounting-Cycle-Type Fraud Detection/Investigation; Recognition/Detection; Detection/Investigation; Investigation; CHAPTER 9 CAAT Scans for Scams; Middlemen/Related Parties; Top-Down Forensic Monitoring |
Telltale Debits of Misappropriation Bank Accounts/Addresses; CHAPTER 10 Conclusion; Low Frequency of Detection/Prosecution versus Effective Prevention; Managerial as Well as Accounting Perspective; History: Good Old Days; Risk/Reward Dynamic; Thoughts on Recent Accounting Scandals; APPENDIX A Practice Advisory 1210.A2-1: Identification of Fraud; APPENDIX B Practice Advisory 1210.A2-2: Responsibility for Fraud Detection; APPENDIX C Derivation: Management Non-Financial-Statement Fraud as a Percentage of Total Occupational Fraud Loss |
APPENDIX D Percentage of Total Occupational Fraud Loss Attributable to Management Fraud APPENDIX E KPMG Study; APPENDIX F Classification: Management Fraud Categories; Glossary of Terms; Notes; Index |
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Sommario/riassunto |
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Real-world help for companies combating fraud - from major management fraud to fraudulent financial reporting From the author's more than thirty years of corporate auditing experience, Corporate Fraud features scores of useful case studies that illustrate the principles of numerous types of fraud and how to avoid them in your business. A must-have for all auditors, controllers, CFOs, and business managers, Corporate Fraud offers broad coverage of: The most common and damaging types of fraud in today's business environment The many facets of fraud, including management fraud |
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2. |
Record Nr. |
UNINA9910746083403321 |
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Autore |
Noumi Masatoshi |
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Titolo |
Macdonald Polynomials : Commuting Family of q-Difference Operators and Their Joint Eigenfunctions / / by Masatoshi Noumi |
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Pubbl/distr/stampa |
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Singapore : , : Springer Nature Singapore : , : Imprint : Springer, , 2023 |
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ISBN |
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Edizione |
[1st ed. 2023.] |
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Descrizione fisica |
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1 online resource (137 pages) |
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Collana |
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SpringerBriefs in Mathematical Physics, , 2197-1765 ; ; 50 |
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Disciplina |
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Soggetti |
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Mathematical physics |
Functions, Special |
Associative rings |
Associative algebras |
Mathematical Physics |
Special Functions |
Associative Rings and Algebras |
Polinomis |
Llibres electrònics |
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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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Nota di contenuto |
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Overview of Macdonald polynomials -- Preliminaries on symmetric functions -- Schur functions -- Macdonald polynomials: Definition and examples -- Orthogonality and higher order q-difference operators -- Self-duality, Pieri formula and Cauchy formulas -- Littlewood–Richardson coefficients and branching coefficients -- Affine Hecke algebra and q-Dunkl operators (overview). |
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Sommario/riassunto |
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This book is a volume of the Springer Briefs in Mathematical Physics and serves as an introductory textbook on the theory of Macdonald polynomials. It is based on a series of online lectures given by the author at the Royal Institute of Technology (KTH), Stockholm, in February and March 2021. Macdonald polynomials are a class of symmetric orthogonal polynomials in many variables. They include important classes of special functions such as Schur functions and Hall–Littlewood polynomials and play important roles in various fields of |
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mathematics and mathematical physics. After an overview of Schur functions, the author introduces Macdonald polynomials (of type A, in the GLn version) as eigenfunctions of a q-difference operator, called the Macdonald–Ruijsenaars operator, in the ring of symmetric polynomials. Starting from this definition, various remarkable properties of Macdonald polynomials are explained, such as orthogonality, evaluation formulas, and self-duality, with emphasis on the roles of commuting q-difference operators. The author also explains how Macdonald polynomials are formulated in the framework of affine Hecke algebras and q-Dunkl operators. |
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