Forensic Investigations Regulations Essay Example

Forensic Investigations Regulations Essay Example Forensic Investigations Regulations Essay Forensic Investigations Regulations Essay Forensic Investigations Regulations Name: Course: Institution: : Instructor: Date: Forensic Investigations Regulations Risk Assessment Checklist Risk Assessment Checklist Yes No NA 1. Does the company have an adequate level of fraud awareness, and are appropriate policies in place to minimize fraud risk, specifically:a. Generic risk factorsHas the company assigned each employee a maximum â€Å"opportunity level† to commit fraud, that is, has management asked itself the question, â€Å"What is the maximum amount this employee could defraud the organization, and does this represent an acceptable risk?† Comments: I was not able to find out about this risk factor. Has the company set a catastrophic opportunity level; that is, has management asked itself the question, â€Å"Have we ensured that no single employee- or group of employees in collusion- can commit a fraud that would place the organization in imminent risk of survival?† Comments: I was not able to find out about this risk factor. Does the company have a policy of immediately dismissing any employee who has committed fraud? Comments: employees who are found guilty of committing fraud are immediately laid off. Does the company have a policy of reporting all frauds to the authorities and pressing charges? Comments: the management does not report all fraud cases some are solved internally. For all frauds experienced by the company in the past, has management evaluated the reasons that led to the fraud and taken corrective action? Comments: the management has not taken time to investigate why fraudulent activities take place within the company. b. Individual risk factorsDoes the company have a corporate mission statement, which includes an objective of good citizenship or the maintenance of good standing in the community? Comments: the company’s mission statement is â€Å"to be a leader† Does the company have a written code of ethics and business? Comments: the code of ethics is important when running any business Does the organization conduct ethical and security training for new employees and periodic updates for existing employees? Comments: employees are trained before they start work and during their employment period. Does management set the right example; that is, does it follow the company’s mission statement, code of ethics and business conduct, and other policies of the organization; and is it clearly seen to be doing so by employees? Comments: the management does not set the best example to the rest of the employees given by the rise in cases of fraud within the company Does the company’s culture avoid characteristics that promote unethical behavior, for example, high or even hostile competitiveness within the organization that might push employees to the point of burnout; pointless rigid or petty policies, or both; over centralization of authority? Comments: I could not find information on this matter Do The organization’ hiring policies, to the extent possible, seek out individuals of high moral character and weed out those of low moral character? Comments: extensive vetting and training is done to ensure the right candidates are picked for the job. Does the company’s use screening and/or testing procedures for especially sensitive positions; for example, psychological tests, drug tests, or lie detector tests, or a combination of all three, where permitted by law? Comments: this is important for efficient productivity by the potential employees 2. Does the company have an adequate system of internal controls, specifically:a. Internal control Has the organization explicitly considered the need for fraud prevention in the design and maintenance of the system of internal controls? Comments: the internal system is not adequate Risk Management Checklist Yes No NA b. Control over physical and logical accessDoes the company state and enforce a policy that restricts access to those requiring it for job performance, including a strict policy against employees allowing access to unauthorized personnel, for example, by loaning keys or sharing passwords? Comments: access is granted to anyone c. Job descriptionsDoes the company have written specific job descriptions? Comments: job descriptions determine who works where and distinguishes authority Are job descriptions adhered to? Comments: not all employees adhere to their job descriptions Does the organization have an organization chart that reflects and is consistent with the job descriptions of its employees? Comments: this is a contributing factor for fraud because there is no supervision Are incompatible duties segregated, for example, the handling of valuable assets- especially cash- and related records? Comments: there is no segregation of duties within the company d. Regular accounting reconciliations and analysesAre budgets reviewed for variances? Comments: budget reviews are important in organizations e. SupervisionDo supervisors and managers have adequate fraud awareness, that is, are they alert to the possibility of fraud whenever an unusual or exceptional situation occurs, such as supplier or customer complaints about their accounts? Comments: the supervisors do not have efficient information on fraud in the company Do supervisors and managers diligently review their subordinates’ work, for example, accounting reconciliations, and redo the work when appropriate? Comments: work reviews are not satisfactory Is supervisory or management override prohibited and are others within the firm alert to the fraud risks associated with management override? Comments: employees are not fully aware of fraud associated with the management override Risk Assessment Checklist Yes No NA 3. Has The organization specifically addressed the following fraud prevention issues:a. Ethical Environmentb. Risk FinancingComputer Security Comments (a-c): the organization has taken preventive measures in the ethical environmental and risk financing. However computer security needs to be improved Fraudulent Financial ReportingIs the organization’s financial stability or profitabilty threatened by economic, industry, or entity operating conditions? Comments: the economy affects the stability of all businesses and organizations Is there excessive pressure on management or management incentives related to reaching earnings expectations or certain revenue benchmarks? Comments: there is no pressure because the company operates according to its earnings Are there significant balances in the financial statements which are based on subjective management estimates? Comments: the financial statements do not always balance, which is risky in terms of promoting fraud Reasons for comments The comments indicated in the above checklist are after careful study of the organization and its operations. There have been cases of employees losing their jobs after being found guilty of fraudulent activity within the company (Pasiuk $ Vault, 2005). This is the right thing to do because it sets examples to the other employees. With the number of fraud cases within the company, the management should report to the relative authorities so that the same is avoided. The management does not take time to investigate the reasons why they are fraud within the company. Investigations would promise a reduction on the fraud cases. The organization has a mission and vision statement that helps to run it. A code of ethics is important in every organization and Kroger’s has adopted one for the organization. Kroger’s train their employees and they are known to pick some of their potential employees from universities and colleges. There are always cases of fraud within the organizat ion sometimes involving the management meaning the management does not set the best example to the rest of the employees. Their employees are screened to ensure that their productivity is optimal. They have a substandard internal system. Access to some of the most confidential document and files is not limited. The job descriptions are not respected by all employees because job description is not clearly defined. This means that there are those who are exploited and this is unfair. The supervision is not adequate as the supervisors lack sufficient information to know and detect fraud within the company. The rest of the employees do not know about fraud by management overrides and this exposes the organization to higher fraud risks. There are annual budget reviews in the organizations that reflect the expenditure and income of the business (Pasiuk Vault, 2005). Recommendations I recommend asset identification and registration, which includes revenue collection, expenditure, supplies ad computers at the organization. The management should also recognize the risks involved with protecting these assets. The risks involve knowing when assets are being misused and if they are getting lost within the company and finding ways of preventing this (Biegelman Bartow, 2012). Positive control should be made aware to all the staff members to demonstrate responsibility. The internal control system in the company should be effective. This includes sufficient supervision, inventories and appropriate documentation. This will ensure that there is no unofficial use loss or damage of company assets. Every employee should be allocated specialized responsibility for effective and efficient cohesion in terms of fraud prevention in the work place. The responsibilities should be clearly defined for instance they should know the different levels of authority within the organization . This will also reduce over reliance on one person and prevent abuse. I recommend the managers to take keen supervision measures to ensure that productivity is optimum. Supervision includes control checks of lower level staff and it will help them to detect any cases of fraud (Biegelman Bartow, 2012). Random checks by the supervisors will be an effectual anti-fraud measure. Kroger’s should adopt an audit trail as a measure of fraud detection. It ensures that all controls are checked and reviewed through a system. Effective monitoring and evaluation should be done periodically by an independent team. This will make clear any fraudulent activity within the company. Satisfactory staffing should be made to ensure that the system works effectively. Staffing should not be done without thorough vetting and interviews. Financial and accounting controls should be done by the delegated people in the company. This will reduce risks of fraud. The systems within the company should be developed, modified and upgraded to the latest versions for efficiency. Tr eatment of staff members is important. They should be allowed leave days, promotions, health benefits and they should not work under stress (Biegelman Bartow, 2012). All these are contributors of fraudulent activities within companies. As an anti-frau preventive measure, Kroger’s should have an auditing committee. This committee identifies fraud risks and implements their prevention procedures. It will also ensure transparency by the senior management team. The committee should be assisted by anti-fraud specialists. The management should provide the rest of the employees with opportunities to report concerns about suspected fraud within and without the company. They should have both internal and external auditors. Internal auditor will help in the deterrence of fraud and the external auditors should liaise with internal auditor to ensure zero tolerance for fraud (Biegelman Bartow, 2012). It is important to have an ethics policy and a fraud policy within an organization. This is made available to the employees upon employment and sporadically during their term of employment. Adoption of these measures will guarantee a prevention and reduction of fraudulent activities within the company. Reference Biegelman, M. T., Bartow, J. T. (2012). Executive roadmap to fraud prevention and internal control: Creating a culture of compliance. Hoboken, N.J: Wiley. Print. Pasiuk, L., Vault (Firm). (2005). Vault guide to the top retail employers. New York: Vault Inc. Print.

The Discover of Dietary Vitamins

The Discover of Dietary Vitamins Vitamins are a 20th-century discovery. While people always felt properties of some foods were important to health before the opening decades of the 1900s, it wasnt until after the turn of the century that these factors were identified and synthesized. Discovery of Vitamins as a Factor In 1905, an Englishmen named William Fletcher became the first scientist to determine whether the removal of special factors, known as vitamins, from food would lead to diseases. Doctor Fletcher made the discovery while researching the causes of the disease Beriberi. Eating unpolished rice, it seemed, prevented Beriberi while eating polished rice did not.  Hence, Fletcher suspected that there were special nutrients contained in the husk of the rice removed during the polishing process that played a role.   In 1906, English biochemist Sir Frederick Gowland Hopkins also found that certain food factors (proteins, carbohydrates, fats, and minerals) were important to growth in the human body: his work led to his receiving (together with Christiaan Eijkman) the 1929 Nobel Prize in Physiology or Medicine. In 1912, Polish scientist Cashmir Funk named the special nutritional parts of food a vitamine after vita, which meant life,  and amine from compounds  found in the thiamine he isolated from rice husks. Vitamine was later shortened to vitamin. Together, Hopkins and Funk formulated the vitamin hypothesis of deficiency disease, which asserts that a lack of vitamins could make you sick. Specific Vitamin Discoveries Throughout the 20th century, scientists were able to isolate and identify the various vitamins found in food. Here is a short history of some of the more popular vitamins. Vitamin A (a group of fat-soluble retinoids, including retinol, retinal, and retinyl esters)  - Elmer V. McCollum and Marguerite Davis discovered Vitamin A around 1912 to 1914. In 1913, Yale researchers Thomas Osborne and Lafayette Mendel discovered that butter contained a fat-soluble nutrient soon known as vitamin A. Vitamin A was first synthesized in 1947.  Vitamin B (known as biotin, a water-soluble vitamin that helps the body convert carbohydrates, fats, and proteins into energy)- Elmer V. McCollum also discovered Vitamin B sometime around 1915–1916.Vitamin B1 (also known as thiamine, a water-soluble  B vitamin that plays a critical role in energy metabolism) - Casimir Funk discovered Vitamin B1 (thiamine) in 1912.Vitamin B2 (also known as riboflavin, an important role in energy production, cellular function, and metabolism)- D. T. Smith, E. G. Hendrick discovered B2 in 1926. Max Tishler invented methods for synthesizing the essential vitamin B2.Niacin- American Co nrad Elvehjem discovered Niacin in 1937. Folic acid- Lucy Wills  discovered Folic acid in  1933.Vitamin B6 (six compounds which are extremely versatile and primarily work on protein metabolism)- Paul Gyorgy discovered Vitamin B6 in 1934.Vitamin C (ascorbic acid, required for the biosynthesis of collagen)- In 1747, Scottish naval surgeon James Lind discovered that a nutrient in citrus foods prevented scurvy.  It was re-discovered and identified by Norwegian researchers  A. Hoist and T. Froelich in 1912. In 1935, Vitamin C became the first vitamin to be artificially synthesized. The process was invented by Dr. Tadeusz Reichstein of the Swiss Institute of Technology in Zurich.Vitamin D (promotes calcium absorption in the gut and enable bone mineralization)- In 1922, Edward Mellanby discovered Vitamin D while researching a disease called rickets.  Vitamin E (important anti-oxidant)- In 1922, University of California researchers Herbert Evans and Katherine Bishop discovered Vitamin E in green leafy vegetables.   Coenzyme Q10 In a report called â€Å"Coenzyme Q10 - The Energizing Antioxidant,† issued by Kyowa Hakko USA, a physician named Dr. Erika Schwartz MD wrote: Coenzyme Q10 was discovered by Dr. Frederick Crane, a plant physiologist at the University of Wisconsin Enzyme Institute, in 1957. Utilizing specialized fermentation technology developed by Japanese manufacturers, cost-effective production of CoQ10 began in the mid-1960s. To this day, fermentation remains the dominant production method around the globe. In 1958, Dr. D.E. Wolf, working under Dr. Karl Folkers (Folkers leading a team of researchers at Merck Laboratories), first described the chemical structure of coenzyme Q10. Dr. Folkers later received the 1986 Priestly Medal from the American Chemical Society for his research on coenzyme Q10. Source Vitamin and Mineral Supplement Fact Sheets. National Institutes of Health: Office of Dietary Supplements

What is the relationship between transcendentalism and individualism Coursework

What is the relationship between transcendentalism and individualism Between transcendentalism and social reform Between transcendentalism and the middle class - Coursework Example People do not need organized society and its various institutions because the self-sufficient person is better off being alone and from this select group of individuals who believe in self-reliance can a true community of men be formed. It is an ideal achievable only if all people try to be self-reliant and form their own minds about matters that affect them the most. This philosophical and cultural movement of transcendentalism has its drawbacks, however. An individualistic attitude can harm society because if all people will become self-reliant, there is no need for a democratic government (Newfield 17). Organized society will cease to exist, including all forms of governance which any civilized society needs for a group of people to survive and live peacefully. Transcendetalism can have an adverse effect as people will strive for personal independence regardless of the needs of a society, to include compliance with social rules and governmental regulations. Rampant and rabid individualism can harm society in the long term (Hankins 38) to the detriment of an organized central authority and the solidarity and spirit of communalism will disappear. But individualism can inspire people to do good too by not waiting for government to do something but just do

The Microsofts Company Culture Essay Example | Topics and Well Written Essays - 1500 words

The Microsofts Company Culture - Essay Example Business is a monopoly of strategies to start with. In a world advancing with globalization and changing with progressing innovation, constant evaluation and re-designing of policies is a necessity for business survival. Organizational behavior, strategies, decisions, environment and workforce determine the organizational success and its promotion towards progress and advancement. It is thus a necessity to look into the policies of successful companies, to render, adhere and change what’s not working to what’s the best. One such company which has achieved to do this is an American public multinational corporation- The Microsoft Corporation. Microsoft Corporation has efficiently articulated its policies and strategies to remain sustainable in their top position, for almost a decade. With offices in more than 60 countries, Microsoft earns more than US$16.5 billion in operating income with approximately 71,170 employees (Microsoft Corporation Annual Report 2006).Since Microsoft Corporation is an American public multinational corporation, the public is also an asset to it. Microsoft’s Windows operating system is home to over 95% of the world computers (Johnson, Scholes and Whittington, 2008). Microsoft has a global reach in terms of software, operating systems, internet portals etc., all being used by over millions of not only individuals, but by millions of organization and businesses hub. Some of the most widely used and innovative Microsoft products are Windows, Office applications and Microsoft Windows. Microsoft has also also has stepped inside the cable television market with MSNBC as well as MSN Internet Portal. Â  

Components of Consumer Information Processing Case Study

Components of Consumer Information Processing - Case Study Example As a consumer, I consider myself a more of utilitarian than hedonic. This mean whenever I am shopping I always aim at maximizing utility. I view shopping as a task which I have to program first, then conduct a proper search in order to get the a product or a service with desired specifications to satisfy my need. I normally seek functional, instrumental, and practical benefits. A recent Study on why people go shopping has revealed that shopping experience can provide to the consumer with a combination of both utilitarian value and hedonic value. Utilitarian value is task oriented and cognitive in nature. On the other hand, hedonic value is tied to the emotional aspect of the shopping experience. A consumer perceive a utilitarian value if they acquire they acquire product that necessitated their shopping trip, while at the same time perceive hedonic value if they enjoyment of the shopping experience. For these reason although I put more emphasis on maximizing a product utility, I also enjoy a shopping experience that offer both utilitarian and hedonic value satisfaction. The components of the consumer information processing are important to the business in various aspects. First, it is important to note that the volume of sales as well as the profitability of the business depends on the consumer buying behavior. These components include the exposure stages, retention, yielding, comprehension, and the attention. The exposure component triggers the stimuli of the consumer to acquire the product. The information processing is important to the business in that attracts the attention of many consumers hence the customer base of the organization is bound to increase significantly (Roy and Ian 372). It facilitates the provision of the necessary information to the consumers and thus, helps the consumer in making decision to buy the product. It provides the clear image of the product whilst providing the consumer with information regarding

Code of Sexual Ethics Essay Example for Free

Code of Sexual Ethics Essay The value of a code of sexual ethics is one that is extremely important to hold close to ones mind and soul. Human sexuality is a broad topic in society and everyone has different views on what is important to them as individuals. My view of human sexuality has been shaped with many influences. Growing up, my Mother always taught me to be comfortable with my sexuality, and I watched my older siblings show the same confidence that my Mother was teaching me. She taught me to respect others and myself equally, no matter what label of sexuality that they hold. Basically; â€Å"Treat others how you want to be treated†. I hope to teach my children in the same effective way that my Mother taught my siblings and I. I feel as though having this code of sexual ethics will act as a backbone to the teachings of human sexuality for my children and the next generation. I plan for them to follow this code faithfully, as I will continue to do so throughout the remaining course of my life. CODE To my Children; I have put together a code of sexual ethics that will help instruct and guide you in the right direction throughout the course of your lives. â€Å"Part of discovering yourself sexually usually involves developing your personal set of morals and values as they relate to sexual issues†(Hock, 6). This code of sexual ethics should not be viewed soley as disciplinary, the purpose is to provide guidance throughout the course of your lives. The first principle that is essential to your sexual health and well-being is to always use protection. This is important because Be faithful to your partner Wait until you are ready, do not let anyone pressure you/don’t take advantage Make sure it’s the right person to share the experience with â€Å"Most people agree that parents are the most appropriate source of [sexual] knowledge† (Hock, 15). THE PAST My parents have taught me to always be respectful to women. I would never force myself on any woman. They taught me to practice respect with all people, and not to judge others based on their sexuality, even if they may be different from me. I was also taught to never hold back my feelings, and to follow my heart. Yes, in some situations throughout my life, this has lead to heart break. However, in others, it has brought me to experiencing the most amazing feeling in the world; love. I have been known to wear my heart on my sleeve, however, this put forth both benefits and harms on my feelings throughout my life. Sex on the other hand, has always been a bit more personal. My parents did not exclusively teach me about sex. They taught me about love and relationships in general. Although, the topic of sex did arise, it was never the main focus of their teachings. My mother and I have a very comfortable relationship, we are usually able to talk about anything. She has taught me almost everything I need to know about how to make relationships work; along with the respectful ways to treat the woman I love. We did not start having these discussions until I was in high school. I wish that we would have talked about sexual values and behaviors while I was in middle school because that is when I started seriously liking girls. It all started at a pretty young age. I was always able to speak through my heart, even though I tend to be extremely shy. When it comes to feelings of my heart, I need to let it out. My mom and my peers have always been helpful to me in developing my awareness and understanding about my sexuality. I have never struggled with my sexuality personally, however, I have always cared greatly about the way I look. Some people call me â€Å"metro sexual†. This all started when I was very young. Because I wore nice clothes, and did my hair everyday, some people would mistake me for homosexual. This did not bother me though because I have always been comfortable with my sexuality because I know that I am not homosexual. I just like to look good, which in turn helps me feel good about myself. On the other hand, I think that the media may have played an unhelpful part in raising awareness and understanding about sexuality. Although some programs out there do a great job of explaining these concepts, most of the ones that I was exposed to, did not. Communication about sexuality is definitely welcomed when talking with my mother. However, it is almost fully unwelcomed when talking with my father. We just never talked about that sort of stuff. With my Dad and I, it has always been all about sports. Although, I am comfortable talking about my sexuality in general with all of my family members, I am not be comfortable going into detail on my sexual experiences. I think this is the case because my sexual experiences are a private, intimate matter. My family has no business in knowing about it unless something negative comes out of it, which it never has. THE PRESENT AND CONCLUSION The process of writing my code of sexual ethics was interesting. It allowed me to really look back on my past actions and reflect upon what I did wrong and what I did right. It is also interesting to think that I may be sharing this code with my children in the future. That fact in itself shaped the way I wrote my code of ethics because I really had to think about what I would approve of as a parent and how I would want my child to behave sexually. It was a hard process, but I learned a lot about myself along the way. I think that writing a code of sexual ethics was definitely useful and helpful in clarifying my sexual philosophy. This is because of the major thought process that was required to put into the creation of the code. I had to dig deep into my families, and my own beliefs and values when addressing sexual behavior, which in turn clarified some hazy thoughts in my mind as well. I currently live by most of the principles I wrote in my code of ethics. My parents raised me well and taught me to respect myself and others, and to also take responsibility for your actions. If there are any of the guidelines of my code that I did not live by in the past, than I will change my ways to live by them now. I can comfortably communicate with friends and intimate partners depending on the content of the subject. I have learned a great amount of information throughout this course. This information has shaped the way I formed my code of sexual ethics. We learned how to respect ourselves and love ourselves before anyone else and that was the basis of my code of sexual ethics. I think my code is pretty solid. I do not think it will need much revision in the future. However, it may need some additions. It may need additions because over the course of time my idea of ethics may change, as I grow older. When I am married the code may be a bit different for me, however I would want to teach my children this exact code of sexual ethics.

Guillain-Barre Syndrome Essay -- Health Medical Medicine Essays

Guillain-Barre Syndrome Most people do not expect to become paralyzed during the course of their lives. Barring injury to the nervous system or debilitating disease, one does not expect to lose motor function. In spite of these expectations, people of all races, sexes, ages, and classes can be afflicted with a debilitating syndrome that can lead to difficulty in walking or even to temporary paralysis in the most severe cases. This syndrome is known commonly as Guillain-Barre Syndrome, or GBS. GBS is an inflammatory disorder of the peripheral nerves. When the syndrome occurs, the body's peripheral nerves become inflamed and cease to work due to an unknown cause. (1) (3) Around 50% of the cases of GBS appear after a bacterial or viral infection. (1) The syndrome can also appear after surgery or vaccination. GBS can appear hours or days after these incidences or can even take up to three or four weeks to appear. (4) Some theories propose that GBS is caused by a mechanism of the autoimmune system that prompts antibodies and white blood cells to attack the covering and insulation of the nerve cells, which leads to abnormal sensation. GBS is considered a syndrome rather than a disease, because its description is based on a set of symptoms reported by the patient to her doctor. (5) GBS is also known as acute inflammatory demylinating polyneuropathy and Landry's ascending paralysis after Jean B. O. Landry, a French physician who described a disorder that "paralyzed the legs, arms, neck, and breathing muscles of the chest." (4) (1) GBS was named after French physicians Georges Guillain and Jean Alexander Barre who, along with fellow physician Andre Stohl, described the differences of the spinal fluid of those who suffered f... ...undation International, based in Wynnewood, PA. http://www.guillain-barre.com/overview.html 2) Kolata, Gina. Flu: The Story of the Great Influenza Pandemic of 1918 and the Search for the Virus That Caused It. Simon & Schuster: New York. Pgs. 167-185. 3) Guillain-Barrà © Support Group, The homepage for the Guillain-Barre Syndrome Support Group based in the United Kingdom. The organization disseminates information to sufferers of the syndrome and their family and friends. http://www.gbs.org.uk/index2.shtml 4) NINDS Guillain-Barre Information Page, National Institute of Neurological Disorders and Stroke information page on GBS. http://www.ninds.nih.gov/disorders/gbs/gbs.htm 5) GBS - An Overview For The Layperson, An overview of GBS written by Dr. Joel S. Steinberg, a neurologist that once suffered from GBS. http://members.ozemail.com.au/~guillain/gbs.htm