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Detecting Accounting Fraud Before It's Too Late (The Wiley Finance Series)
by Oriol AmatDetect accounting fraud before it’s too late Accounting fraud is the deliberate manipulation of accounting records in order to make a company's financial performance seem better or worse than it actually is. Accounting scandals often have catastrophic consequences for shareholders and employees. Thus, analysts and auditors must be equipped to detect accounting fraud. This book is a comprehensive guide to detecting accounting fraud for auditors investigating accounting fraud and analysts/managers seeking to prevent it. A wide variety of warning signs are described, as are several techniques for detecting and addressing fraud. Understand the motivations and warning signs behind accounting fraud Get to know how accounting fraud is done and how to detect it Avoid the losses that often come from accounting fraud Benefit from case studies throughout to that help illustrate the author's points It’s unfortunate that managers, auditors, and analysts must be wary of accounting fraud—but this book equips you with the know-how to detect it before it’s too late.
Detecting Accounting Fraud Before It's Too Late (The Wiley Finance Series)
by Oriol AmatDetect accounting fraud before it’s too late Accounting fraud is the deliberate manipulation of accounting records in order to make a company's financial performance seem better or worse than it actually is. Accounting scandals often have catastrophic consequences for shareholders and employees. Thus, analysts and auditors must be equipped to detect accounting fraud. This book is a comprehensive guide to detecting accounting fraud for auditors investigating accounting fraud and analysts/managers seeking to prevent it. A wide variety of warning signs are described, as are several techniques for detecting and addressing fraud. Understand the motivations and warning signs behind accounting fraud Get to know how accounting fraud is done and how to detect it Avoid the losses that often come from accounting fraud Benefit from case studies throughout to that help illustrate the author's points It’s unfortunate that managers, auditors, and analysts must be wary of accounting fraud—but this book equips you with the know-how to detect it before it’s too late.
Detecting and Modeling the Changes of Land Use and Land Cover for Land Use Planning in Da Nang City, Vietnam (Erdsicht - Einblicke In Geographische Und Geoinformationstechnische Arbeitsweisen Ser. #24)
by Hoang Khanh NguyenDa Nang City, located in the South Central Coast region of Vietnam, has developed in many aspects in the last two decades and has been known as one of the five independent municipalities of Vietnam. Today, it constitutes the Key Economic Zone in Central Vietnam. Rapid industrialization and urbanization have caused incessant change of land use and land cover (LULC) in Da Nang City. Linh Nguyen's study aims at detecting, quantifying, and characterizing the changes of LULC in the Da Nang City region by using multitemporal satellite images from 1979 to 2009; it further explores the effects of LULC changes on landscape structure through spatial landscape metrics. In a simulation it also shows the changes of LULC under different scenarios, utilizing the model of system dynamics and the model of dynamic conversion of land use and its effects.The results show that 37% of the total land has undergone change. Before being separated from Quang Nam Province (1979–1996), the LULC in Da Nang City changed gradually. However, after becoming an independent municipality, the LULC changed with accelerated speed, especially in the urban areas. Within 13 years (1996–2009), the urban area grew by 86.6%. The study suggests this is caused by a strong focus on economic development. Conversely, agriculture and forests had a high rate of change. The dynamic change of landscape indices reveal that agricultural areas were broken into smaller patches. However, except agriculture, patches of forestry and urban spaces tended to have a uniform landscape configuration. To simulate the future changes of LULC at Da Nang City from 2009 to 2030, three scenarios with different missions were developed, namely, Development as Usual, Aggressive Development, and Optimal Development. All scenarios result in a continuous increase in urban area and a gradual decrease in agriculture, barren, and shrub areas during the simulated period. The study provides new strategies for land use planning in comparable regions facing rapid urbanization.
Detecting and Reducing Supply Chain Fraud
by Norman A. KatzFor most large organizations, the supply chain is a commercial advantage, enabling innovation, cost management and resilience. But the supply chain is open to fraud: the length and complexity of it creates opportunities for fraudsters to exploit phantom inventory, invent non-existent customers or suppliers, substitute one product for another, cheat on the quality...this list goes on. These frauds present a significant source of additional cost to the organization and expose it to a host of secondary risks: contract, compliance and reputation. Detecting and Reducing Supply Chain Fraud is a pragmatic guide to identifying and managing sources of risk. Norman A. Katz explains the main categories of fraud risk: what they are, what is their significance and how they are exploited by the fraudster. He also explores both the tactical and strategic approaches that you should adopt to help detect and reduce fraud, including detection techniques and the use of technology. He provides tactics for increasing your organization's resilience: increased transparency, appropriate governance, and engaging employees, customers and suppliers in more ethical work practices. If you are responsible for your organization's supply chain, or perhaps involved in audit, compliance or risk management, start using Detecting and Reducing Supply Chain Fraud and look more closely at every aspect of your supply chain, both internal and external. The savings made in fraud reduction, the increased resilience you will give all of your operations and the improved reputation that your business will enjoy, as a contract partner or amongst stakeholders, will repay your investment a hundred-fold.
Detecting Fraud in Organizations: Techniques, Tools, and Resources (Wiley Corporate F&A #644)
by Joseph PetrucelliA savvy examination of where people and value meet, creating the opportunity for fraudAn essential reference for all business professionals, Detecting Fraud in Organizations: Techniques, Tools, and Resources explains the process of how people commit fraud, as well as how to prevent and stop fraud from occurring in your organization. Organized by business processes which succinctly describe how fraud manifests itself on a daily basis, the authors explain ways in which everyone can help guard against fraud by familiarizing themselves with its building blocks and methods used to perpetrate and conceal it. Filled with situational examples the book is accompanied by a website featuring fraud simulations, business process maps, and other useful tools for combating fraud.Focuses on the people who perpetrate fraud and those who are tasked with preventing and detecting itUniquely organized by business processes for more relevance and easier understanding by those people working within organizationsShows how subtle factors play a large role in identifying and ferreting out fraud in addition to the traditional knowledge of fraud schemes giving people and organizations the edge they need to be successful in prevention and deterrenceCompanion website includes additional fraud simulations, business process maps, and useful toolsThe price of fraud can be devastating to your business. Detecting Fraud in Organizations: Techniques, Tools, and Resources equips you and others in your organization with essential information and tools necessary to proactively catch fraud, reduce losses, improve efficiencies and develop actionable controls.
Detecting Regime Change in Computational Finance: Data Science, Machine Learning and Algorithmic Trading
by Jun Chen Edward P TsangThis is the first book of its kind to build on the framework of Directional Change. The concept of Directional Change opens a whole new area of research. – From the Foreword by Dr Richard Olsen, Founder and CEO of Lykke, Co-founder of OANDA and pioneer in high-frequency finance and fintech A creative start at a novel and difficult problem for investors large and small. – Professor M. A. H. Dempster, University of Cambridge and Cambridge Systems Associates Limited Financial markets technology and the practice of trading are in a state of constant change. A book that details a completely new concept in trading, however, is very rare. This is one such book, and the authors should be applauded for producing this exciting new work. The concept and framework of Directional Change in prices is an area of research with much promise! – Dr David Norman, Founder of TTC Institute and author This book shows how AI could be a game-changer in finance. – Dr Amadeo Alentorn, Head of Research/Fund Manager at Merian Global Investors Based on interdisciplinary research into "Directional Change", a new data-driven approach to financial data analysis, Detecting Regime Change in Computational Finance: Data Science, Machine Learning and Algorithmic Trading applies machine learning to financial market monitoring and algorithmic trading. Directional Change is a new way of summarising price changes in the market. Instead of sampling prices at fixed intervals (such as daily closing in time series), it samples prices when the market changes direction ("zigzags"). By sampling data in a different way, this book lays out concepts which enable the extraction of information that other market participants may not be able to see. The book includes a Foreword by Richard Olsen and explores the following topics: Data science: as an alternative to time series, price movements in a market can be summarised as directional changes Machine learning for regime change detection: historical regime changes in a market can be discovered by a Hidden Markov Model Regime characterisation: normal and abnormal regimes in historical data can be characterised using indicators defined under Directional Change Market Monitoring: by using historical characteristics of normal and abnormal regimes, one can monitor the market to detect whether the market regime has changed Algorithmic trading: regime tracking information can help us to design trading algorithms It will be of great interest to researchers in computational finance, machine learning and data science. About the Authors Jun Chen received his PhD in computational finance from the Centre for Computational Finance and Economic Agents, University of Essex in 2019. Edward P K Tsang is an Emeritus Professor at the University of Essex, where he co-founded the Centre for Computational Finance and Economic Agents in 2002.
Detection of Intrusions and Malware, and Vulnerability Assessment: 13th International Conference, DIMVA 2016, San Sebastián, Spain, July 7-8, 2016, Proceedings (Lecture Notes in Computer Science #9721)
by Juan Caballero, Urko Zurutuza and Ricardo J. RodríguezThis book constitutes the refereed proceedings of the 13th International Conference on Detection of Intrusions and Malware, and Vulnerability Assessment, DIMVA 2016, held in San Sebastián, Spain, in July 2016. The 19 revised full papers and 2 extended abstracts presented were carefully reviewed and selected from 66 submissions. They present the state of the art in intrusion detection, malware analysis, and vulnerability assessment, dealing with novel ideas, techniques, and applications in important areas of computer security including vulnerability detection, attack prevention, web security, malware detection and classification, authentication, data leakage prevention, and countering evasive techniques such as obfuscation.
Détente et Réduction du Stress
by James ChristiansenÊtes-vous stressé et dépassé par la vie ? Vous avez du mal à faire face à tout ce que vous devez faire ? Il est temps d'apprendre à se détendre et à réduire le stress dès aujourd'hui ! Soyons réalistes : le stress est partout autour de nous. La vie moderne est remplie de situations stressantes et nous sommes presque tous affectés par le stress à un moment ou à un autre de manière négative. Malheureusement, de nombreuses personnes cherchent à réduire leur stress en adoptant des habitudes malsaines, telles que la suralimentation ou l'abus de drogues et d'alcool. Il existe certainement des médicaments qui peuvent aider à soulager un stress grave, mais qu'en est-il des remèdes naturels, holistiques et non médicinaux pour le stress ? C'est là que ce livre vous aidera : Ce livre vous montrera les meilleures méthodes sans drogue pour vous apprendre à gérer le stress, qui intègrent toutes les énergies naturelles et les propriétés curatives de votre corps. Quelle meilleure façon de combattre le stress qu'en le combattant avec vos propres capacités et ressources naturelles ? Vous découvrirez comment ces techniques peuvent vous aider à vaincre le stress : - Acupuncture - Massothérapie - Yoga - Des rires, et plus encore ! En outre, le livre contient des liens permettant de trouver des praticiens certifiés de ces thérapies ainsi que des ressources supplémentaires utiles. Si vous souffrez de stress et que vous cherchez des solutions, ne cherchez plus. Vous devez apprendre à soulager votre stress, et cela commence par la lecture de ce livre. Ce livre vous apportera des réponses sur les techniques qui peuvent vous aider à vaincre le stress dans votre vie pour toujours !
Determinants and Macroeconomic Impact of Remittances in Sub-Saharan Africa
by Raju Jan Singh Markus Haacker Kyung-Woo LeeA report from the International Monetary Fund.
Determinants of Bank Involvement with SMEs
by Victor U. EkpuThis book is a comprehensive, yet concise text that brings together all aspects of SME banking theories and empirical studies in one text. The book contains the latest policy debates on money creation and credit rationing and the relative role of demand-side and supply-side factors affecting SME financing. Readers will understand the borrower-specific, lender-specific and business environment drivers of bank finance for SMEs as well as the determinants of loan contract terms, particularly the risk premium and collateral. Readers will also understand how loan officers acquire proprietary information on SMEs and apply various lending techniques, such as financial statement lending, relationship lending and credit scoring to the loan underwriting process. In addition, the book also features recent trends on the rise of alternative finance intermediaries such as online peer-to-peer lenders and the competitive implications for traditional banks providing loans to SMEs. Findings from this work will thus be of particular interest to commercial bankers, bank-dependent small business borrowers as well as policy makers, and researchers in central banks, development banks, development agencies and international financial institutions.
Determinants Of Brazil's Manufactured Exports: An Empirical Analysis
by Ugo Fasano-FilhoThis study seeks to identify the determinants of Brazil's favourable export performance until the mid-1980s, especially in the field of manufactured goods. Two hypotheses figure prominently in the analysis. The export success may be due to Brazil's specialization in industries which made intensive use of the country's relatively abundant productive factors. Alternatively, economic policies may be responsible for the success in manufactured exports.
Determinants of China's Private Consumption: An International Perspective
by Kai Guo Papa N'DiayeA report from the International Monetary Fund.
The Determinants of Commercial Bank Profitability in Sub-Saharan Africa
by Valentina Flamini Calvin Mcdonald Liliana SchumacherA report from the International Monetary Fund.
Determinants of COVID-19 Vaccine Rollouts and Their Effects on Health Outcomes (Imf Working Papers)
by Pragyan Deb, Davide Furceri, Daniel Jimenez, Siddharth Kothari, Jonathan D. Ostry, and Nour TawkA report from the International Monetary Fund.
Determinants of Economic Growth in Africa
by Almas HeshmatiThis volume is a collection of selected empirical studies on determinants of economic growth in Africa. Grouped into three parts, chapters examine the influence of financial sources and economic growth; sources of productivity growth; and prices, exchange rates and trade relationships with growth in regions in Africa or the continent as a whole. This edited book is authored by African experts in the field who employ diverse up-to-date data and methods to provide robust empirical results based on representative firms, household surveys and secondary country level data covering individuals or multiple countries on the continent. It contains a wealth of empirical evidence, deep analyses and sound recommendations for policymakers and researchers for designing and implementing effective social and national policies and strategies to prevent and to reduce poverty and its negative effects on poor households and in poor regions. The volume will be a useful resource for policymakers and researchers involved in promoting economic growth and fighting poverty. It will also appeal to a broader audience interested in economic development, resource economics, policies, economic welfare and inclusive growth.
The Determinants of Entrepreneurship: Leadership, Culture, Institutions (Perspectives in Economic and Social History #7)
by José L. García-Ruiz Pier Angelo ToninelliThis study looks at entrepreneurial history from three angles: Entrepreneurial Typologies; Business Leaders; and Culture vs Institutions. The previous scarcity of material makes this collection of eight papers an invaluable resource and should encourage further analysis.
Determinants Of Fdi Flows Within Emerging Economies
by Arkadiusz MironkoThis study provides a detailed examination of foreign direct investment (FDI) in Poland and explores the impact this has on foreign investment policy. It analyzes and identifies location patterns of FDI and strives to determine the supporting motives behind location choices of foreign companies.
Determinants of FDI in Central and Eastern Europe: The Effects of Integration into the European Union (Contributions to Economics)
by Hanna MakhavikovaThis book provides a detailed examination of foreign direct investment (FDI) inflows in Central and Eastern Europe (CEE) after closer integration in the European Union. An important facet of European economic integration was the development of a free-trade area in Central and Eastern Europe, which improved market accessibility. However, to date these relations have been little explored theoretically.The book examines foreign investments in different transition countries from both a theoretical and an empirical perspective. It analyzes changes in the choice of location by foreign investors in nineteen CEE countries between 1992 and 2015, and shows that it is linked to the removal of intra-regional trade barriers. The findings suggest that regional integration increases the incentives for multinationals to invest in the participating countries, especially in those with larger markets and lower production costs.
Determinants of Financial Development
by Yongfu HuangA PDF version of this book is available for free in open access via the OAPEN Library platform, www. oapen. org. This book examines the emergence of both financial markets and carbon markets, and provides an in-depth investigation on the fundamental determinants of financial development.
Determinants of Foreign Currency Borrowing in the New Member States of the EU
by Christoph B. Rosenberg Marcel TirpákA report from the International Monetary Fund.
Determinants of Foreign Direct Investment: A Sectoral and Institutional Approach
by James P. Walsh Jiangyan YuA report from the International Monetary Fund.
Determinants of Health: An Economic Perspective
by Michael GrossmanThis collection of Michael Grossman’s most important papers adds essential background and depth to his work on economic determinants of public health. Each of the book’s four sections includes an introduction that contextualizes the issues and addresses the larger stakes of his work. An afterword discusses the significance of Grossman’s approach for subsequent research on health economics, as well as the work others have done to advance and extend his innovative perspective.Determinants of Health explains how the economic choices people make influence health and health behaviors. It begins with a section on the theoretical underpinnings and empirical results of Grossman’s groundbreaking health economics model, first introduced in the 1970s, followed by essays on the relationship between health and schooling; determinants of infant health, with a special emphasis on public policies and programs; and the economics of unhealthy behaviors. Grossman treats health as a form of human capital. He shows that public policies and programs that determine the price and availability of key inputs have critical effects on outcomes ranging from birth weight and infant mortality to cigarette smoking, alcohol abuse, illegal drug use, and obesity. Grossman’s approach has led to a major stream of literature in the field, sparking contributions by the world’s leading health economists, including Joseph Newhouse, Jonathan Gruber, Amy Finkelstein, Michael Greenstone, and David Cutler. His clarity on the role that economics play in people’s good and bad health choices is immensely valuable to the debate over how we legislate and spend on health.
Determinants of Inflation in GCC
by Magda Kandil Hanan MorsyA report from the International Monetary Fund.
Determinants of Intra-Industry Trade: The Case for United States-Canadian Trade, 1967-1982
by Janice G. YeeWhile most international economists will note that trade is beneficial, they will also comment on the adjustment costs that are usually incurred when factors of production, most notably labor, are redistributed between industries. A goal for many policymakers is to make that adjustment process easier and smoother for the factors involved, thereby highlighting the benefits of trade, rather than the costs of trade. But what are these industries that experience smoother adjustment costs? There is a growing constituency which believes that intra-industry or like trade is a characteristic of an industry with low adjustment costs. First published in 1997, this book hopes to address some of these issues and add to the growing discussion on the topic of intra-industry trade, with special attention placed on the relationship between the U.S. and Canada.
Determinants of Investment Grade Status in Emerging Markets
by Laura JaramilloA report from the International Monetary Fund.