05027nam 2200709 a 450 991045546190332120200520144314.01-280-34575-697866103457550-471-65617-8(CKB)111090425023746(EBL)469768(OCoLC)55693716(SSID)ssj0000130835(PQKBManifestationID)11129148(PQKBTitleCode)TC0000130835(PQKBWorkID)10084974(PQKB)11453882(OCoLC)ocm53912414(MiAaPQ)EBC469768(Au-PeEL)EBL469768(CaPaEBR)ebr10114099(CaONFJC)MIL34575(EXLCZ)9911109042502374620040519d2004 uy 0engurcn|||||||||txtccrCorporate fraud[electronic resource] case studies in detection and prevention /John D. O'GaraHoboken, N.J. Wileyc20041 online resource (220 p.)Description based upon print version of record.0-471-49350-3 Includes bibliographical references (p. 191-193) and index.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 FraudOpportunities 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 Organization (Asset Misappropriation); Various General Accounting-Cycle Fraud SymptomsVendor 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 MonitoringTelltale 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 LossAPPENDIX 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; IndexReal-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 fraudFraudPreventionFraudCase studiesFraud investigationForensic accountingCorporationsCorrupt practicesElectronic books.FraudPrevention.FraudFraud investigation.Forensic accounting.CorporationsCorrupt practices.658.473O'Gara John D900877MiAaPQMiAaPQMiAaPQBOOK9910455461903321Corporate fraud2013295UNINA02754nam 2200637Ia 450 991078581610332120230607231229.03-11-087997-210.1515/9783110879971(CKB)2670000000251209(EBL)3042148(OCoLC)922944962(SSID)ssj0000559895(PQKBManifestationID)11383687(PQKBTitleCode)TC0000559895(PQKBWorkID)10569305(PQKB)11380310(MiAaPQ)EBC3042148(WaSeSS)Ind00013652(DE-B1597)56040(OCoLC)979969985(DE-B1597)9783110879971(Au-PeEL)EBL3042148(CaPaEBR)ebr10598155(EXLCZ)99267000000025120920010123d2001 uy 0engurnn#---|u||utxtccrIntroduction to neural dynamics and signal transmission delay[electronic resource] /Jianhong WuReprint 2011Berlin ;New York Walter de Gruyter20011 online resource (192 p.)De Gruyter series in nonlinear analysis and applications ;6Description based upon print version of record.3-11-016988-6 Includes bibliographical references (p. 171-178) and index.Front matter --Preface --Contents --Chapter 1 The structure of neural networks --Chapter 2 Dynamic models of networks --Chapter 3 Simple networks --Chapter 4 Content-addressable memory storage --Chapter 5 Signal transmission delays --Bibliography --IndexIn the design of a neural network, either for biological modeling, cognitive simulation, numerical computation or engineering applications, it is important to investigate the network's computational performance which is usually described by the long-term behaviors, called dynamics, of the model equations. The purpose of this book is to give an introduction to the mathematical modeling and analysis of networks of neurons from the viewpoint of dynamical systems.De Gruyter Series in Nonlinear Analysis and ApplicationsNeural networks (Neurobiology)Mathematical modelsNeurobiologyNeural networks (Neurobiology)Mathematical models.Neurobiology.573.8/5SK 950rvkWu Jianhong61076MiAaPQMiAaPQMiAaPQBOOK9910785816103321Introduction to neural dynamics and signal transmission delay1421878UNINA