scholarly journals Forensic Accountants: Financial Investigators

Author(s):  
Les Nunn ◽  
Brian L. McGuire ◽  
Carrie Whitcomb ◽  
Eric Jost

<p class="MsoBodyText" style="line-height: normal; margin: 0in 0.6in 0pt 0.5in;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">The public fraud scandals with companies like Enron and WorldCom, the Internet and other technological advances, and even the threat of terrorists have created a large demand for the skills and services provided by forensic accountants.<span style="mso-spacerun: yes;">&nbsp; </span>Forensic accountants are in high demand because they play a critical role in an investigation of suspected financial scandals and misappropriation of assets.<span style="mso-spacerun: yes;">&nbsp; </span>It is their job to bring independence and credibility to these investigations.</span></span></p>

Author(s):  
George C. Edwards

This chapter examines how the president harnesses the technological advances of new forms of media to reach and potentially mobilize supporters. The White House has embraced the latest technology to take its case to the people. At its core, the new modes of communication offer an opportunity to bypass the press and communicate directly with the public. The chapter first considers the fragmentation of the modern media environment before discussing the potential for the president to exploit the new media to signal likely supporters and reinforce their predispositions to back his initiatives. In particular, it cites Barack Obama’s use of the Internet, and more specifically social media sites like Facebook, Twitter, YouTube, and Flickr, as well as his mobilization of supporters via Organizing for America and Organizing for Action. It also evaluates some of the challenges the new communications environment presents for the White House and the president.


2014 ◽  
Vol 34 (3) ◽  
Author(s):  
Filippo Trevisan

<p><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:HyphenationZone>14</w:HyphenationZone> <w:PunctuationKerning /> <w:ValidateAgainstSchemas /> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:Compatibility> <w:BreakWrappedTables /> <w:SnapToGridInCell /> <w:WrapTextWithPunct /> <w:UseAsianBreakRules /> <w:DontGrowAutofit /> <w:UseFELayout /> </w:Compatibility> <w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel> </w:WordDocument> </xml><![endif]--></p><p><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" LatentStyleCount="156"> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <mce:style><! /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman"; mso-fareast-font-family:"Times New Roman"; mso-ansi-language:#0400; mso-fareast-language:#0400; mso-bidi-language:#0400;} --> <!--[endif] --><!--[if gte mso 9]><xml> <o:shapedefaults v:ext="edit" spidmax="1026" /> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext="edit"> <o:idmap v:ext="edit" data="1" /> </o:shapelayout></xml><![endif]--><span style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-style: italic;" lang="EN-US">Can online media help disabled people become more engaged in the organizations that represent their interests in the public arena? Using a combination of Web content analysis and qualitative interviews, this article investigates whether online communications are challenging traditional patterns of power distribution in Scottish disability organizations. Overall, empirical findings only partially matched expectations that member-led groups would be more inclined than &lsquo;professionalized&rsquo; charities to embrace interactive online media. Although most groups acknowledged the Internet&rsquo;s potential to empower disabled users, none of them deliberately pursued that outcome through their respective Web outlets. Instead, conservative views on the Internet prevailed across the entire organizational spectrum. Nonetheless, the analysis revealed also that such &lsquo;minimalistic&rsquo; approach to online media was in fact underpinned by very different motives for disability non-profits on one side and self-advocacy groups on the other.</span></p>


Performance ◽  
2020 ◽  
Vol 27 (2) ◽  
pp. 13
Author(s):  
Dhani Wahyu Wijaya ◽  
Aji Prasetya Wibawa

One of the drivers of technological advances is the Internet, which led to the occurrence of shifting trading patterns from offline to online. But the problem is that some users of e-marketplace services, such as Bukalapak, Tokopedia, and Shopee do not know what is most interested by the community. Therefore we need to do the research which one is most interested by the community. In this research conducted observations and analyses of Website features, featured Website features, promotions what is done and by using Google Trend, in a way by comparing the three e-marketplace.  The results of this study are used to find out which people are most interested in and for reference in choosing e-marketplace for the perpetrators of small and medium enterprises (SMES) or the  public.


2022 ◽  
pp. 875512252110515
Author(s):  
Todd A. Boyle ◽  
Bobbi Morrison ◽  
Thomas Mahaffey

Background: Professional regulatory authorities play a critical role in protecting public interest. Yet, there is a growing view that trust in regulatory authorities may be on the decline. Objective: Awareness has been identified as important for maintaining trust. However, research that examines public awareness and trust in pharmacy regulatory authorities (PRAs) is lacking. This research explores public awareness and trust of PRAs and presents recommendations to enhance PRA communication strategies. Methods: An online survey was conducted with the Nova Scotia (Canada) public in 2020. Adopting classifications from the Communications literature, 3 media generations were explored: newspaper, television, and the Internet. The χ2 test of independence and Kruskal-Wallis H test were adopted to explore differences between the generations. Results: Six hundred sixty-two usable surveys were obtained. Over 80% of those surveyed were aware of the existence of the PRA. Those who had heard of the PRA were most aware of its operational responsibilities and less aware of its governance. The Internet Generation was more aware that the PRA includes members of the public in its decision making than expected and showed increased trust toward the PRA versus the other media generations. Conclusion: The findings should help inform PRA communication plans and set baselines to assess whether such plans enhance awareness. Future studies should explore additional aspects of PRA awareness and trust, perform comparisons across pharmacy jurisdictions, and develop and test models of the relationship between PRA awareness and various dimensions of institutional trust.


2021 ◽  
Vol 2 (1) ◽  
pp. 21-31
Author(s):  
Imamatus Sholihah

Abstrak. Covid-19 telah memberikan dampak negatif pada tiga bidang kehidupan yaitu kesehatan, pendidikan, dan ekonomi. Banyak pelaku bisnis yang  gulung tikar, tidak memenuhi target usahanya, dan daya beli masyarakat menurun. Selain itu, masa pandemic sebenarnya memberikan peluang untuk usaha mandiri dengan memanfaatkan Media Sosial dan e-commerce. Dengan kemajuan teknologi saat ini dapat memanfaatkan peranan internet dan perangkat mobile yang dimiliki untuk mengembangkan usaha yang dimiliki secara online sehingga memungkinkan pencapaian pasar yang lebih luas. Hal ini memberikan semangat peneliti untuk memberikan pendampingan terhadap beberapa penjual atau seller dengan berjualan online melalui sosial media maupun beberapa platform seperti Tokopedia, Bukalapak, dan Shopee di desa Pandansari Kecamatan Poncokusumo Malang. Tujuan penelitian ini adalah memberikan informasi kepada masyarakat untuk memanfaatkan digital sebagai toko online shop dengan mengoptimalkan dan menciptakan perekonomian lokal yang lebih baik dan lebih kuat dari sebelumnya. Dalam penelitian ini menggunakan pendekatan kualitatif deskriptif, dengan metode pengumpulan data menggunakan observasi, sedangkan obyek penelitiannya adalah masyarakat di desa Pandansari Kecamatan Poncokusumo Malang. Hasil dari analisis penelitian ini ialah adanya pandemic ini, banyak kehilangan pekerjaan yang secara tidak langsung memacu masyarakat untuk menggali kemampuan dan skill diri, sehingga mendorong mereka untuk menciptakan usaha secara online dengan memanfaatkan digital  sebagai toko online shop mulai lewat sosial media maupun beberapa platform seperti Tokopedia, Bukalapak, dan Shopee.   Kata Kunci: Media Sosial; Usaha Mandiri; Masa Pandemi Covid-19.  Abstract. Covid-19 has had a negative impact on three areas of life, namely health, education and the economy. Many business people have gone out of business, have not met their business targets, and people's purchasing power has decreased. In addition, the pandemic period actually provides opportunities for independent businesses by utilizing social media and e-commerce. With current technological advances, you can take advantage of the role of the internet and mobile devices you have to develop your business online so as to enable the achievement of a wider market. This gives the spirit of researchers to provide assistance to several sellers or sellers by selling online through social media and several platforms such as Tokopedia, Bukalapak, and Shopee in Pandansari village, Poncokusumo District, Malang. The purpose of this research is to provide information to the public to use digital as an online shop by optimizing and creating a better and stronger local economy than before. In this study using a descriptive qualitative approach, with the method of collecting data using observation, while the object of research is the community in Pandansari Village, Poncokusumo District, Malang. The result of this research analysis is that there is this pandemic, many job losses have indirectly spurred people to explore their abilities and skills, thus encouraging them to create online businesses by utilizing digital as an online shop, starting through social media and several platforms such as Tokopedia , Bukalapak, and Shopee.   Keywords: Social Media; Independent Business; Covid-19 Pandemic Period.


Author(s):  
Bryane Michael ◽  
Michael Bates

The IMF has been leading efforts to develop and implement codes of monetary and fiscal transparency. Such codes aim to increase disclosure of public sector information on the Internet-representing a type of “e-transparency”. Do such codes and increased Internet-based public sector information achieve their objectives? Much e-government theory sees electronic presence and e-transparency as a first step toward transformationary e-government. Yet, e-transparency itself represents a transformation in e-government. This chapter will first describe the results of a private-sector based assessment of fiscal and monetary transparency and report cross-country ratings. Second, it will describe a new method of assessment that emphasizes the role of knowledge management and the critical role played by assessment project design. Lastly, this chapter will discuss the extent to which such e-government efforts aimed at greater transparency achieve broader objectives - such as increased trust, predictability, credibility, oversight, and political accountability in the public sector. The lessons in this chapter are applicable to governments engaged in promoting and assessing transparency as well as corporations.


2012 ◽  
Vol 22 (1) ◽  
pp. 11-21
Author(s):  
Patti Martin ◽  
Nannette Nicholson ◽  
Charia Hall

Family support has evolved from a buzzword of the 1990s to a concept founded in theory, mandated by federal law, valued across disciplines, and espoused by both parents and professionals. This emphasis on family-centered practices for families of young children with disabilities, coupled with federal policy initiatives and technological advances, served as the impetus for the development of Early Hearing Detection and Intervention (EHDI) programs (Nicholson & Martin, in press). White, Forsman, Eichwald, and Muñoz (2010) provide an excellent review of the evolution of EHDI systems, which include family support as one of their 9 components. The National Center for Hearing Assessment and Management (NCHAM), the Maternal and Child Health Bureau, and the Center for Disease Control Centers cosponsored the first National EHDI Conference. This conference brought stakeholders including parents, practitioners, and researchers from diverse backgrounds together to form a learning collaborative (Forsman, 2002). Attendees represented a variety of state, national, and/or federal agencies and organizations. This forum focused effort on the development of EHDI programs infused with translating research into practices and policy. When NCHAM, recognizing the critical role of family support in the improvement of outcomes for both children and families, created a think tank to investigate the concept of a conference centered on support for families of children who are deaf or hard of hearing in 2005, the “Investing in Family Support” (IFSC) conference was born. This conference was specifically designed to facilitate and enhance EHDI efforts within the family support arena. From this venue, a model of family support was conceptualized and has served as the cornerstone of the IFSC annual conference since 2006. Designed to be a functional framework, the IFSC model delineates where and how families find support. In this article, we will promote and encourage continued efforts towards defining operational measures and program components to ultimately quantify success as it relates to improved outcomes for these children and their families. The authors view this opportunity to revisit the theoretical underpinnings of family support, the emerging research in this area, and the basics of the IFSC Model of Family Support as a call to action. We challenge professionals who work with children identified as deaf or hard of hearing to move family support from conceptualization to practices that are grounded in evidence and ever mindful of the unique and dynamic nature of individual families.


2020 ◽  
Vol 2020 (4) ◽  
pp. 116-1-116-7
Author(s):  
Raphael Antonius Frick ◽  
Sascha Zmudzinski ◽  
Martin Steinebach

In recent years, the number of forged videos circulating on the Internet has immensely increased. Software and services to create such forgeries have become more and more accessible to the public. In this regard, the risk of malicious use of forged videos has risen. This work proposes an approach based on the Ghost effect knwon from image forensics for detecting forgeries in videos that can replace faces in video sequences or change the mimic of a face. The experimental results show that the proposed approach is able to identify forgery in high-quality encoded video content.


Author(s):  
Matthew Hindman

The Internet was supposed to fragment audiences and make media monopolies impossible. Instead, behemoths like Google and Facebook now dominate the time we spend online—and grab all the profits from the attention economy. This book explains how this happened. It sheds light on the stunning rise of the digital giants and the online struggles of nearly everyone else—and reveals what small players can do to survive in a game that is rigged against them. The book shows how seemingly tiny advantages in attracting users can snowball over time. The Internet has not reduced the cost of reaching audiences—it has merely shifted who pays and how. Challenging some of the most enduring myths of digital life, the book explains why the Internet is not the postindustrial technology that has been sold to the public, how it has become mathematically impossible for grad students in a garage to beat Google, and why net neutrality alone is no guarantee of an open Internet. It also explains why the challenges for local digital news outlets and other small players are worse than they appear and demonstrates what it really takes to grow a digital audience and stay alive in today's online economy. The book shows why, even on the Internet, there is still no such thing as a free audience.


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