The Fraud Triangle Consists Of Three Elements Perceived...

According to (Albrecht 2009) the fraud triangle consist of three elements perceived pressures, perceived opportunity and rationalisation. In the case of Bernie Ebbers and Scott Sullivan there appear to be various factors contributing to each of the elements mentioned in the fraud triangle. Perceived Pressure in this case was due to factors of greed, meeting expectations and to a certain degree, living beyond ones means. (Zekany 2002) describe facts surrounding the saga which indicate how greed played a role in the perceived pressure element. Top executives such as Ebbers and Sullivan, were compensated and rewarded bonuses in connection with a high rate of growth achieved by WorldCom. This alone does not represent greed however coupled with the fact that Ebbers would only approve annual revenue budgets if aggressive targets were reflected suggests his decisions were likely made in light of his self-interests. The pressure to meet expectations increased as a result of WorldComâ€℠¢s high growth marketing combining with a decline in the rate of growth. It can be argued that Ebbers was living beyond his means as declining stock prices may have forced margin calls on his loans that he could not meet, the company itself was existing beyond its means. WorldCom was unable to make its acquisition work as it continued to acquire new companies. The perceived opportunity to commit fraud as (Albrecht 2009) states has various factors three of which are relevant to this case. Lack ofShow MoreRelatedThe Fraud Triangle And Fraud Scale3490 Words   |  14 PagesUse the Fraud Triangle and Fraud Scale to analyse the actions of Bernie Ebbers and Scott Sullivan. What does your analysis suggest? As Albrecht et al. (2012) illustrate, there are many ways to commit fraud but common to all frauds are the following three elements, which make up the fraud triangle: 1. A perceived pressure 2. A perceived opportunity 3. A rationalization of the fraud as acceptable These three elements are almost always present in every fraud and are interactive. This gives rise toRead MoreCase Study148348 Words   |  594 Pagesmini cases or class discussions. Fifteen chapter-end case examples with specific relevance to the content of the chapter and with questions relating to the major learning issues in the chapter. Chapter-end work assignments, which provide further opportunities for student assessment, additional work or self-assessment. Thirty-five case studies (text and cases version only) together with comprehensive teaching notes (in this manual and on the website). The case collection contains a rich mixture of materialRead MoreAcca F7 Answers117326 Words   |  470 Pagesfollowing non-current investments: – 80% of the equity share capital of Silverton at a cost of $13.6 million – 50% of Silverton’s 10% loan notes at par – 1.6 million equity shares in Amok at a cost of $6.25 each. The summarised draft balance sheets of th e three companies at 31 March 2006 are: Non-current assets Property, plant and equipment Investments Current assets Total assets Equity and liabilities Equity Equity shares of $1 each Retained earnings Non-current liabilities 8% loan note 10% loan

Comparing the Women in Dubliners, A Portrait of the...

Characterization of Women in Dubliners, A Portrait of the Artist as a Young Man, and Ulysses Joyces depiction of women is characterized by a high degree of literary self-consciousness, perhaps even more so than in the rest of his work. The self-consciousness emerges as an awareness of both genre and linguistic expectations. contrasting highly self-conscious, isolated literary men (or men with literary aspirations) with women who follow more romantic models, even stereotypes. In Dubliners, Joyce utilizes a clichà ©d story of doomed love ending in death-physical or spiritual-in A Painful Case and The Dead. The former holds far more to these conventions and can be read as a precursor to the more sophisticated techniques†¦show more content†¦A Painful Case is built on clichà ©s. The story of a misanthropic bachelor who meets an emotionally frustrated wife, develops a bond, then recoils at intimacy could not be more formulaic; she even dies of sudden failure of the hearts action (114). The irony is clear-the suddenness really took place four years earlier. Joyce wrote Dubliners to appeal to both a mass audience and scholars, and A Painful Case seems particularly driven to the popular reader and, with its tale of unrequited love, to female readers. James Duffy is skeptical and irritated by exactly this kind of bland, superficial writing: She asked him why did he not write out his thoughts. For what, he asked her, with careful scorn. To compete with phrasemongers, incapable of thinking consecutively for sixty seconds? To submit himself to the criticisms of an obtuse middle class which entrusted its morality to policemen and its fine arts to impresarios? (111) Joyce both launches into self-criticism and evades it; by critiquing the method he employs, he demonstrates a self-awareness that lifts his work beyond this middle class production. Duffy, too, practices this self-awareness in conjunction with Joyce. At the end of a token biographical paragraph, all delivered in the third-person past tense, we learn this tidbit: He ha d an odd autobiographical habit which led him to compose in his mind from time to time a short sentence about himself containing aShow MoreRelatedJames Joyce and the Dead Essay897 Words   |  4 Pagespublished a part of the Dubliners in 1914. Fifteen stories of his filled the pages within Dubliners the stories are: The Sisters, An Encounter, Araby, Eveline, After the Race, Two Gallants, The boarding house, A little cloud, Counterparts, clay, A painful case, Ivy day in the Committee room, A mother, Grace and The Dead. He then went onto write the following novels: A Portrait of the Artist as a Young Man (1916), Ulysses (1922), and Finnegan’s Wake (1939). The last story in Dubliners, The Dead, was not

A Qualitative Study on Technology and Its Effects Free Essays

There are several reasons behind the reference made by educational experts upon the effects of technology upon the learning progress of the students based upon the implication of the said modern innovation based upon the quality of education fostered by the said element of educational advancement. For this particular reason, I aim to examine the actual results that technology actually leaves the students with as they try to push through with their studies in American schools. Constant assessment of the effects that the technological innovations place upon the systems of learning among students in the United States is believed to be among the procedures by which the quality of education could be increased in the said country. We will write a custom essay sample on A Qualitative Study on Technology and Its Effects or any similar topic only for you Order Now Handling students who are from different countries and races are normally one of the challenges that the said country particularly faces. Through this, the studies made to prove the impact of technology upon learning have made this challenge much easier to deal with since technology is indeed becoming the common language of students around the world. To be able to get through with the study, I aim to present the ideas supporting technology’s effectiveness in education through addressing the question â€Å"How is technology able to improve the learning procedures and progress of students of the present modern generation?† The qualitative approach has been proposed for the completion of the paper for the aim of actually assessing the current educational situation among schools in the United States based on the quality of teaching that the students receive from their educators and the quality of learning that they are able to imply within themselves through technology. Literature Review To be able to meet the discussions needed for this study, I aims to use three major books namely Nicola Yelland’s Shift to the Future: Rethinking Learning with New Technologies in Education; Oliver Van DeMille’s A Thomas Jefferson Education: Teaching a Generation of Leaders for the Twenty-first Century; and Ann E. Barron’s New Technologies for Education: A Beginner’s Guide from which the major issues and theories of the merging of technology and education that would be presented in the study shall come from. Along with these, two major internet websites pertaining to the topic being discussed would also be added as a source for this paper. The said sites are entitled â€Å"An Evaluative Study of Modern Technology in Education† by Seymour   Pappert which talks about the evaluative results on the effects of technology upon learning and teaching; and the article on the â€Å"Incorporation of Technology into Modern Education† which primarily discusses the ways by which technology is implemented in education in the American region. These sources shall be treated by I as the primary source of information as support to the ideas that are to be presented within the study. Proposed Methodology The method by which I aim to utilize to be able to come up with the necessary actual proofs that would support the claims I would be suspending shall be the assessment of the impact of technology upon learning through interviews and survey made on a particular Californian Public School in comparison with the results of a survey made on an online learning institution. The survey should be more of like a written interview-survey material that shall be passed on to other students through the internet, while actual interviews shall be done among the young students of a Californian school. The fact that I would be interviewing both the children and the educators shall help me see and actually be affected by the result of the supposed to be performed interview within the research. Significance of the Study I see the impact of this study as a major way by which educators would be able to understand the essentiality of the implications of technology upon the learning strategies that the institutions serve to their students particularly in the United States. Observing the evaluations made upon the effects of technology in the modern day learning shall indeed add up to the knowledge of the institutions making it easier for them to accept the fact that technology is now a necessity in teaching and learning as well. As for my own part, I see the importance of this study to have an impact on the ways by which I particularly view the importance of technology in teaching my students with regards several issues in the society especially with regards the modern innovations of the communication systems within the human society. As I have taught basic computer application to college students for two years and now currently work as a Computer Resource Assistant in a High School, I know that this study shall give me the knowledge that I need to apply in my career. And since when I finish my masters, I also intend to teach college or adult education, be a school district instructional technology supervisor or technology trainer in corporate settings, I know that this study shall affect my motivation in my aspirations in the future. I am also thinking about opening a training center that would offer crash courses for computer applications, learning the impacts of the technology upon learning shall indeed help me understand the needed applications for the training in a better perspective. BIBLIOGRAPHY: First 1100 characters of Incorporation of Technology into Modern Education. (2005). Incorporation of Technology into Modern Education. http://www.123helpme.com/preview.asp?id=27239. (June 11, 2007). Seymour Papert. (2001). An Evaluative Study of Modern Technology in Education. http://www.papert.org/articles/AnEvaluativeStudyofModernTechnology.html. (June 11, 2007). Oliver Van DeMille. (2006). A Thomas Jefferson Education: Teaching a Generation of Leaders for the Twenty-first Century. George Wythe College Press; 2nd edition. Nicola Yelland. (2006). Shift to the Future: Rethinking Learning with New Technologies in Education. Routledge; 1 edition. Ann E. Barron. (1997). New Technologies for Education: A Beginner’s Guide. Libraries Unlimited; 3 Sub edition. How to cite A Qualitative Study on Technology and Its Effects, Essays

Somalia Civil War-Free-Samples for Students-Myassignmenthelp.com

Questions: 1.What is the conflict? 2.Who are the parties? 3.How the conflict escalated ? 4.The resolution and how diplomacy acted? Answers: 1.The Reason behind the conflict There are several reasons that led to the conflict in Somalia which contributed in causing a war. Few most important among all reasons are: Political Cause: The government and the political scenario have played a crucial role in the enhancement of the Somalia conflict. Mohamed Siad barre being a general used the cop and assassinated the then president Sharmarke and came into power as a president this was a major cause of the conflict. Social Problems: All Somali belong to different clans and a conflict exists between them they are very concerned to know about which clan each of them belong to. Economy problems: Somali is a poor country with maximum people under poverty line there is a very low GDP rate which also contributes to the conflict. Resources are low and they compete to acquire them and a conflict is created. Literacy rate: Due to poverty the Somali people could not afford for being literate they supported guns instead of pens in solving problems. Though the scenario is changing now but at the earliest this was also the reason behind the conflict (Kanko and Cynthia). 2.The parties related to the cause of the conflict There are many parties which are directly or indirectly relation to the Somalia conflict few of them are as follows: The United Nations United States of America Organization of African Unity Inter-Governmental Authority on Development The European Commission These parties were involved in the creation of the conflicts in Somalia. Though they tried to bring the conflict at a level of negotiation but it was a short time effect and at the extreme position it enhanced the conflict more over (Kanko and Cynthia). 3.The way in which the whole conflict was escalated The conflict was escalated due to some reasons they are so vital that it is accelerated by a huge amount and the consequences became adverse. The different ways in which the whole conflict was increased are. Firstly, restoring the last peace proved elusive accelerated the conflict in Somalia. Secondly, the draught condition prevailing in Somalia has increased or added fuel to the increasing conflict. Thirdly, small area which is ruled by two different clans of Somalia people is also a reason behind the enhancement in the adverse situation. The Somalia also faced problems due to change in the political or government related hierarchy (Kanko and Cynthia). The change in the American government has also affected the conflict in an adverse way. No proper ways to reduce the conflict is being taken by the government and there is no reduction in the different clans which are prevailed in Somalia and these has enhanced the conflict. The Somalia peoples has definitely changed their way to revolt from guns to pens but the conflict is still in existence enhancing the effect of conflict and transforming to situations more adverse (Kanko and Cynthia). 4.The declaration and the way in which the negotiation acted The main problem that is needed to be solved is internal strife. To do this a important thing is required is to take steps regarding abolition of internal strife. The declaration made regarding this criteria was that it is impossible for the United Nation and the other communities working internationally to effectively as well as efficiently manage all conflicts in the African continents, this is only possible if the African continent can find indigenous solution to the prevailing problems. The OAU which is no longer functioning was limited to certain level in providing help to reduce the conflict in Somalia. On other hand the AU was effective in handling the conflict all together. The Au acts in accordance to the article 4 of the union act which is consecutive. It declares that third party intervention was a problem which relates to the increase in the conflict in Somalia. If these interventions are under control then it can have a vital effect in reducing the conflict continuously. Failed state is generally used as a term for those county whose state regarding political as well as economical scenario as well as political scenario is so week that that it is no longer in the control of the prevailing government (Kanko and Cynthia). This is the reason why proper differentiation between failed state as well as normal states with the basis being conflicts that are occurring. The reason behind each conflict is to be found out and solved. Lastly to keep the state hood of Somalia the government in Somalia should try in their own way to re-establish the points that Somalia has lost and failed to attain the position of being Statehood Reference Kanko, Cynthia F. "The Role Of Track One Diplomacy In Conflict Resolution: A Case Study Of The Somali Civil War, 1991 - 2000."Erepository.uonbi.ac.ke. N.p., 2018. Web. 26 Feb. 2018.