Detection Techniques of Fraud in Accounting

2015 ◽  
Vol 2 (1) ◽  
pp. 96 ◽  
Author(s):  
Arben Sahiti ◽  
Mejdi Bektashi
Keyword(s):  
Narrative Analysis ◽  
Secondary Data ◽  
Accounting Fraud ◽  
External Auditors ◽  
Detection Techniques ◽  
The Media ◽  
High Degree ◽  
The Impact ◽  
Made In

The problem relating with the accounting fraud is that it has not stopped despite the numerous changes that have been made in legislation and strict controls by the internal and external auditors. Therefore, the aim of this paper is to asess strategies and techniques available to use for accounting fraud detection. Also, this paper aims to assess the impact of fraud, and the role of auditors and the media in combating this phenomenon. This research will be carried out using secondary data because it fits better the aim and purpose of the research. Data used derived from a range of sources that have a very high degree of credibility and reliability, and which have been carefully reviewed by other relevant bodies for accuracy and quality purposes. This includes databases and various publications. In addition, the data also stem from individual and group publications made by renowned scientific researchers who have solid expertise in their field of accounting. Narrative analysis is used to analyze the data in this paper. This research will conclude that techniques used for the detection of fraud in accounting and various strategies can positively influence the treatment of this phenomenon due to the alarm buzzer for possible fraud. However, vigilance is necessarily required to add all parties involved in the corporation through the use of different anti-fraud programs to stimulate the accountability of the management executives and employees through informants to fight this destructive phenomenon.

scholarly journals Hybridising the Media’s Corporate-Political Discourse through Rhetorical Strategies: An Analysis of "Cómo el poder de las noticias nos da noticias del poder" (Morales, 1971)

2020 ◽  
Vol 33 (4) ◽  
pp. 107-121
Author(s):  
Juan-Alfredo Del-Valle-Rojas
Keyword(s):  
Political Discourse ◽  
Rhetorical Strategies ◽  
Critical Approach ◽  
Social Fabric ◽  
Media Intervention ◽  
The Media ◽  
The Impact ◽  
Literary Canons ◽  
Made In

This article presents a theoretical conceptualisation of the pervasiveness of mechanisms of economic and political power in modern media, as represented in José Ricardo Morales’ play Cómo el poder de las noticias nos da noticias del poder (1971). This article focuses on two interconnected research questions: 1) What are the specific rhetorical strategies hybridising corporate-political discourse in the media that are represented by José Ricardo Morales in his play? 2) How do the rhetorical strategies and discourses represented in the play contribute to a new understanding of the impact of media intervention, both by corporate media and politicians, on audiences/readers today? This article critically analyses and discusses Morales’s unique, oblique critical approach to the media, and the political and discursive challenges made in the play. These orientate contemporary sets of beliefs while re-signifying the material and symbolic configurations of the Western globalised social fabric. The analysis shows that the dramatic piece contains a predictive discourse in presenting the role of journalism, both defying national literary canons and anticipating several issues related to media intervention by corporate media and politicians in the 1970s, especially in the Chilean context.

The Health of Refugees

2019 ◽  
Keyword(s):  
Age Groups ◽  
Refugee Health ◽  
Mass Movements ◽  
Ethical Challenges ◽  
Displaced Populations ◽  
Political Landscape ◽  
The Media ◽  
Multidisciplinary Perspective ◽  
The Impact

There have been significant changes in the numbers, patterns, and circumstances of refugees and in the political landscape to support humanitarianism since the publication of the first edition of this collection. Like the first edition, this volume provides a multidisciplinary perspective on refugee health, tracing the health repercussions on individuals and populations from the drivers of forced mass movements of populations from situations of conflict and other disasters through to the process of resettlement in countries other than their countries of origin. Drawing on the expertise of academics, practitioners, and UN frontline experts, the collection covers three main aspects of refugee health: the concepts, definitions, and context from a human rights, humanitarianism, and social determinants of health perspective; the intersection of vulnerabilities across age groups and settings; and the ethical challenges for practitioners and researchers working with forcibly displaced populations seeking to resettle. The collection concludes with an analysis of the role of the media in shaping our perceptions of refugees and the impact on policy and access to care.

scholarly journals Adolescence as a “critical period” in the heritage language use. Polish in Germany

2021 ◽  
Vol 7 (1) ◽  
pp. 301-315
Author(s):  
Hanna Pułaczewska
Keyword(s):  
Role Models ◽  
Personal Development ◽  
Critical Period ◽  
Growing Up ◽  
Age Related ◽  
The Media ◽  
Role Of Parents ◽  
Qualitative Part ◽  
The Impact

Abstract In the article, we consider the impact of adolescence upon the usage of Polish in Polish-German bilinguals raised and living in Germany and demonstrate how adolescence surfaces as a socially based “critical period” in this usage using results from a survey and interviews conducted with 30 teenagers. In the quantitative part of the study, we seek to establish whether adolescents’ age affected the pattern and quantity of their usage of Polish in the media and contacts with age peers, whether the latter two facets of growing up with Polish were interrelated, and which other factors affected peer-relevant activities in Polish. Both age and peer contact turned out to significantly affect the use of the media in Polish, while peer contact in Polish was affected by the parental use of Polish in parent-child communication. The qualitative part presents the context and motivation for using Polish by the youths in peer-relevant activities. We integrate the results with insights provided by child development psychology from the perspective of language socialisation theory and interpret the age-related decline of interest in the Polish media as an effect of a diminishing role of parents and the increasing role of age peers as role models in personal development.

Research on the Effects of Over-the-Counter Drug Advertising

1974 ◽  
Vol 4 (3) ◽  
pp. 223-226 ◽  
Author(s):  
Donald L. Kanter
Keyword(s):  
Drug Misuse ◽  
Pharmaceutical Advertising ◽  
Drug Usage ◽  
Over The Counter ◽  
Drug Advertising ◽  
The Social ◽  
The Media ◽  
Commercial Advertising ◽  
The Impact

Dr. Kanter presents a summary of his research assessing the role of OTC advertising in Influencing drug usage. His work represents the only systematic study of the impact of commercial advertising on drug usage. He stresses that advertising in itself does not directly lead to drug misuse but should be considered as part of a host of factors in the social environment and in the media environment that have significant influence in determining people's behavior. He also urged that the existing pharmaceutical advertising codes, which are often violated, be reviewed and strengthened.

scholarly journals Roles of ncRNAs as ceRNAs in Gastric Cancer

Genes ◽  
2021 ◽  
Vol 12 (7) ◽  
pp. 1036
Author(s):  
Junhong Ye ◽  
Jifu Li ◽  
Ping Zhao
Keyword(s):  
Gastric Cancer ◽  
Research Strategy ◽  
Circular Rnas ◽  
Messenger Rnas ◽  
Cerna Network ◽  
Degree Of Malignancy ◽  
High Degree ◽  
Competitive Endogenous Rna ◽  
Made In

Although ignored in the past, with the recent deepening of research, significant progress has been made in the field of non-coding RNAs (ncRNAs). Accumulating evidence has revealed that microRNA (miRNA) response elements regulate RNA. Long ncRNAs, circular RNAs, pseudogenes, miRNAs, and messenger RNAs (mRNAs) form a competitive endogenous RNA (ceRNA) network that plays an essential role in cancer and cardiovascular, neurodegenerative, and autoimmune diseases. Gastric cancer (GC) is one of the most common cancers, with a high degree of malignancy. Considerable progress has been made in understanding the molecular mechanism and treatment of GC, but GC’s mortality rate is still high. Studies have shown a complex ceRNA crosstalk mechanism in GC. lncRNAs, circRNAs, and pseudogenes can interact with miRNAs to affect mRNA transcription. The study of the involvement of ceRNA in GC could improve our understanding of GC and lead to the identification of potential effective therapeutic targets. The research strategy for ceRNA is mainly to screen the different miRNAs, lncRNAs, circRNAs, pseudogenes, and mRNAs in each sample through microarray or sequencing technology, predict the ceRNA regulatory network, and, finally, conduct functional research on ceRNA. In this review, we briefly discuss the proposal and development of the ceRNA hypothesis and the biological function and principle of ceRNAs in GC, and briefly introduce the role of ncRNAs in the GC’s ceRNA network.

The academic profession in Russia’s two capitals: The impact of 20 years of transition

2017 ◽  
Vol 16 (5) ◽  
pp. 626-644 ◽  
Author(s):  
Elizaveta Sivak ◽  
Maria Yudkevich
Keyword(s):  
Large Scale ◽  
Academic Career ◽  
Academic Profession ◽  
University Faculty ◽  
Key Characteristics ◽  
Personal Strain ◽  
High Degree ◽  
The Impact ◽  
Russian Universities

This paper studies the dynamics of key characteristics of the academic profession in Russia based on the analysis of university faculty in the two largest cities in Russia – Moscow and St Petersburg. We use data on Russian university faculty from two large-scale comparative studies of the academic profession (‘The Carnegie Study’ carried out in 1992 in 14 countries, including Russia, and ‘The Changing Academic Profession Study’, 2007–2012, with 19 participating countries and which Russia joined in 2012) to look at how faculty’s characteristics and attitudes toward different aspects of their academic life changed over 20 years (1992–2011) such as faculty’s views on reasons to leave or to stay at a university, on university’s management and the role of faculty in decision making. Using the example of universities in the two largest Russian cities, we demonstrate that the high degree of overall centralization of governance in Russian universities barely changed in 20 years. Our paper provides comparisons of teaching/research preferences and views on statements concerning personal strain associated with work, academic career perspectives, etc., not only in Russian universities between the years 1992 and 2012, but also in Russia and other ‘Changing Academic Profession’ countries.

scholarly journals Transnational Religious Tourism in Modern China and the Transformation of the Cult of Mazu

Religions ◽  
2021 ◽  
Vol 12 (3) ◽  
pp. 221
Author(s):  
Yanchao Zhang
Keyword(s):  
Local Governments ◽  
Song Dynasty ◽  
Mainland China ◽  
Modern China ◽  
Tourist Attraction ◽  
Religious Tourism ◽  
The Media ◽  
The Impact ◽  
The Temple

This article explores transformations in the worship of popular goddess Mazu as a result of (religious) tourism. In particular, it focuses on the role of transnational tourism in the invention of tradition, folklorization, and commodification of the Mazu cult. Support from the central and local governments and the impact of economic globalization have transformed a traditional pilgrimage site that initially had a local and then national scope into a transnational tourist attraction. More specifically, the ancestral temple of Mazu at Meizhou Island, which was established as the uncontested origin of Mazu’s cult during the Song dynasty (960 to 1276), has been reconfigured architecturally and liturgically to function as both a sacred site and a tourist attraction. This reconfiguration has involved the reconstruction of traditional rituals and religious performances for religious tourism to promote the temple as the unadulterated expression of an intangible cultural heritage. The strategic combination of traditional rituals such as “dividing incense” and an innovative ceremony enjoining all devotees of “Mazu all over the world [to] return to mother’s home” to worship her have not only consolidated the goddess as a symbol of common cultural identity in mainland China, but also for the preservation of Chinese identity in diaspora. Indeed, Chinese migrants and their descendants are among the increasing numbers of pilgrims/tourists who come to Mazu’s ancestral temple seeking to reconnect with their heritage by partaking in authentic traditions. This article examines the spatial and ritual transformations that have re-signified this temple, and by extension, the cult of Mazu, as well as the media through which these transformations have spread transnationally. We will see that (transnational) religious tourism is a key medium.

THE IMPACT OF ICT IN MARKETING LIBRARY SERVICES IN ACADEMIC LIBRARY

2021 ◽  
Vol 9 (1) ◽  
pp. 150-156
Author(s):  
Salamatu Baba ◽  
◽  
Dikuma Ibrahim ◽  
Sanda Grema ◽  
◽  
...  
Keyword(s):  
Information And Communication Technology ◽  
Communication Technology ◽  
Academic Library ◽  
Library Services ◽  
Information And Communication ◽  
The Impact ◽  
Role Of Information ◽  
Descriptive Method ◽  
Made In

In order to promote utilizing the available resource made in any library information has to be taken to the door step of a clientele a such information and communication technology will serve as a catalyst in doing that. This paper has explored the role of information and communication technology ICT in academia and as well as the strategies used in propagating the available services in an academic library this is because tailor made information it is highly required so as to avoid wasting the precious time of academicians and this can be only achieving with the help of information and communication technology software, therefore, descriptive method was adopted in the methodology of this study.

scholarly journals Television and Fertility

2010 ◽  
pp. 67-82 ◽  
Author(s):  
Stuart Basten
Keyword(s):  
Public Health ◽  
Mass Media ◽  
Low Fertility ◽  
Future Research ◽  
Media Presentation ◽  
Sliding Scale ◽  
The Media ◽  
Television Plays ◽  
The Impact

Much research has been conducted in the field of utilising the media - television and radio in particular - to promote particular public health messages. However, a burgeoning canon has examined how mass media can play a role in affecting change in fertility preferences and outcomes. In this paper we review these researches which have primarily focussed upon higher fertility settings. The impact of mass media presentation of families and children in low fertility settings has not yet been subject to rigorous sociological investigation so its impact can not be accurately inferred. However, given the pervasive nature of mass media and celebrity culture, we suggest that this is an important avenue for future research. We conclude that television plays a multi-faceted role in shaping individuals decision-making procedures concerning both demographic events and public health interactions. To illustrate this, we present a model which demonstrates a sliding scale of intent - but not impact - of various genres in order to understand the actual role of the media in shaping attitudes towards family size - either explicitly in terms of edutainment or implicitly as a forms of normalization.

The impact of media sentiments on IPO underpricing

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Vikas Gupta ◽  
Shveta Singh ◽  
Surendra S. Yadav
Keyword(s):  
Initial Public Offerings ◽  
Investment Strategy ◽  
Ipo Underpricing ◽  
Content Type ◽  
Ipo Performance ◽  
Post Market ◽  
The Media ◽  
Sentiment Score ◽  
The Impact

Purpose In initial public offerings (IPOs), the media plays a pivotal role by disseminating the information to the investors who generally lack the expertise to understand the information through the prospectus. Thus, media coverage can impact the investment decision of the investors and the IPO performance. Media typically covers the IPO before listing, suggesting that it may play an important role in explaining the opening price rather than the closing price on the day of listing. Therefore, this study aims to disaggregate the traditional IPO underpricing into three categories: voluntary, pre-market and post-market and provides a comparative analysis of the media sentiments impact on the traditional and disaggregated IPO underpricing. The authors’ disaggregated IPO underpricing analysis will facilitate the investors in making an effective investment strategy based on media sentiments. Design/methodology/approach The study deploys sentiment analysis using bags of n (2) grams approach to gauge the sentiments on 2,891 media articles and uses “robust-regression” technique to analyze them on a sample of 222 Indian IPOs during 2009–2018. Findings The study reports that the sentiment score is positively related to the traditional underpricing; the sentiment score is positively associated with the pre-market underpricing and does not have any significant relationship with the post-market underpricing; the number of media articles does not play a significant role in explaining the IPO underpricing. The findings highlight the presence of a semi-strong form of efficiency in the Indian IPO market. Originality/value Existing literature focuses that the role of media on IPO performance is based on the developed countries. IPO laws differ based on the countries. For instance, in India, investors can check the demand by the other categories of investors on a real-time basis. Thus, it is interesting to study whether, with such a high level of transparency, media can explain IPO performance in the Indian market. Media generally covers IPO before listing; therefore, the present study disaggregates the IPO underpricing to evaluate the role of media on the primary and secondary market separately. It will help the investors to decide when to enter and exit the market.

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