Month: June 2017

Fashioning a Fraud Case Study

In this article, Bobbie Jean Donnelly was a fraudster who used Travel and Expense reimbursements to defraud her company. Donnelly figured out how to manipulate her travel and expense reimbursements to eventually defraud her company of about $275,000. Had her company had proper controls in place for travel and expense reimbursements, wouldn’t have occurred to this magnitude. Donnelly was targeted in an internal investigation because she was one of three employees with the highest amounts of travel and expense reimbursements hers totaling, $115,000.

One of the red flags in the case was the fact that Donnelly’s supervisor had only submitted $40,000 in travel and expense reimbursements that year. It turned out that Donnelly had been using several different schemes to accumulate such an outrageous amount of travel and expense reimbursements. The first of these schemes would be the mischaracterized expense reimbursements scheme. The flow of fraudulent behavior follows Exhibit 7-4 in Wells text. Donnelly incurs a non-business expense such as a personal flight to Italy.

She prepares the expense report for the flight and attaches the receipt to the expense report, which needs verification from a supervisor. She then forges the signature of her supervisor and sends the expense report to accounts payable. A check is issued to Donnelly to reimburse the expense and the expense is coded to “travel and entertainment. ” Without proper controls of which and for how much T&E expenses will be reimbursed with reasonable limits, it is easy to mischaracterize an expense.

Donnelly also used fictitious expense reimbursements schemes to defraud her company. This type of scheme follows Exhibit 7-6 in Wells’ text. Donnelly prepares a report claiming a fictitious expense such as samples. Donnelly would use a credit card statement as her supporting document and then again forge her supervisor’s signature to gain approval. The expense report is sent to accounts payable and a check is issued to Donnelly to reimburse the expense and the expense is coded to “travel and entertainment. Another type of fictitious reimbursement expense was also created using taxi receipts. When this scheme was used, Donnelly would also follow Exhibit 7-6 from Wells, and prepare an expense report claiming numerous taxi expenses. For supporting documentation she would alter or photocopy the original receipt and then change amounts of tip or total. These could have either been forged or given to the supervisor who at first glance may not realize that these are fictitious documents. This type of fraud is difficult to prevent but can easily be detected.

Fictitious reimbursements can be detected by; “expenses that are consistently rounded off, patterns in which expenses are consistently for the same amount, reimbursement requests that are consecutively numbered, or receipts that do not look professional or lack information. ”(Wells, 187-188) Preventing and detecting reimbursement expenses can be very challenging and time- consuming for companies. However, in order to prevent these schemes, a company needs to have explicit policies that clearly convey to each and every employee what will and will not be reimbursed.

Donnelly was able to defraud her company out of a quarter of a million dollars in a short two-year period. In order to prevent these schemes and not use up so much time, Kessler points out that there are “tools that could be used to examine and parse such data [which] include IDEA Data Analysis Software, Audit Command Language (ACL), Excel, Access, SQL, SAS—generally any database or query software. These programs can be very helpful for any company. Works Cited Kessler, B. (2007). Fashioning A Fraud. Journal Of Accountancy. Wells, J. (2008). Principles of Fraud Examination. New Jersey: John Wiley & Sons, Inc.

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Macro Economics – Two of the Four Dragons – Hong Kong and Singapore

Two of the Four Dragons Mary Carroll ECON224-1101A-14 March 13, 2011 Two of the Four Dragons Hong Kong has a unique history as they were occupied by the United Kingdom (UK) for approximately 99 years beginning in 1841. An agreement was reached in 1984 between China and the UK where Hong Kong would go back under Chinese rule with some unique exceptions. Hong Kong would operate under China’s “one country, two systems” formula for the next 50 years.

Ultimately this meant China’s socialist society would not be forced on Hong Kong allowing their autonomy for the next 50 years, except in matters of foreign and defense affairs. On December 19, 1984, a new agreement was signed between China and the UK transferring the rule of Hong Kong back over to China. It took some time to develop the specifics of governance and Hong Kong officially came under China on July 1, 1997. This day is celebrated as Hong Kong Special Administrative Region Establishment Day (Central Intelligence Agency, 2011).

For now Hong Kong operates under a free market economy and highly dependent on international trade and finance. The value of their goods and services exported (including re-exports) are four times the GDP. Hong Kong’s GDP in comparison to the world is number 47 and in 2010 their official exchange rate in 2010 was estimated at $226. 5 billion with 5. 7% GDP significantly improving from -2. 8% GDP in 2009. In 2008 the GDP per capita was $44,800 and then declined in 2009 with the global economic downturn to $43,400 GDP (PPP) and then improving to $45,600 in 2010.

Hong Kong made a quick recovery after the global financial economic crisis beginning in Q4 of 2009 and grew 10% in 2010 (Central Intelligence Agency). Hong Kong has an extremely low debt, low tariffs and minimal corruption and is considered to be one of the most economically free countries ( Hernandez, 2009). Hong Kong grew from a relatively backward economy prior to the 1970’s to what is considered today as a Newly Industrialized Economies (NIE). This rapid growth occurred in a relatively short period of time and the question is how Hong Kong continues its path of economic freedom.

Hong Kong’s key industries are banking and tourism and what manufacturing they previously did under the UK they have now transferred to their mainland (Dave, 2007). The first recommendation to continue the growth of Hong Kong would be to invest in Research and Development establishing itself as a new center of growth to advance technology and its overall intellectual property. This would open the door for investors to tap into new opportunities of growth specifically in the technology industry.

The second area to increase growth would be in advancement of the first by increasing secondary level education and building up technological training as Hong Kong has lagged behind in this arena. Recognizing that Human Capital Management is equally important as advancing technology, where there is a highly skilled and highly demanded workforce to accompany the growth and expansion from R & D. Thirdly, it is critical to keep the governmental regulations and involvements in trade, banking, R & D, education, etc…to the right balance. The lack of involvement and regulations allowed items that should have been advancing go unchecked.

Finding the right balance of intervention, specific to technology and education is a key for economic growth; Hong Kong is the gateway to China and has the opportunity to advance in these areas and open up newer markets (Dave). Based on the three items of growth selected, the “Slow Growth” formula would be applicable as it focuses on technological economic progress. This model may very well be the best to apply for a NIE as it takes a more standard, traditional approach to growth where a fast pace approach has preceded. The key components of this model include growth of the labor market, capital input and total factor productivity.

By putting an increased focus on R & D and technology this will incite investors to keep at the newly governed country’s table and open doors for learning and development which could progress Hong Kong’s workforce into the future (Dave). There are four countries that have been linked together and dubbed as “Asia’s Four Little Dragons” and they are Hong Kong, Taiwan, South Korean and Singapore. In addition to experiencing extreme growth and rapid industrialization between the 1960’s – and 1990’s these ‘Four Asian Tigers” have in common a very strong Chinese cultural influence (“Four asian tigers”, nd).

For the purpose of the paper, we will shift our focus to Singapore, one of the other dragons. Unlike Hong Kong, Singapore’s growth focused on electronics, information technology, and pharmaceuticals. The real GDP growth averaged 7. 1% for a period of four years from 2004-2008 and like other countries took a hit with the global financial crisis. Singapore rebounded to 14. 7% GDP in 2010. Singapore has grown its financial services sector and is now known as one of Southeast Asia’s high tech centers (Central Intelligence Agency). Singapore’s low unemployment rate of 2. % combined with their GDP – per capita (PPP) has risen to $57,200 in 2010 creating a reputation for a type of lifestyle enjoyed by the ‘middle class’. Singapore economy has flourished in the electronics and information technology sector but with neighborhood competitors taking their share in this market the time to identify new growth strategies are critical. Singapore has relied heavily on major corporations making their home in this land to take advantage of lower wages and overall investment and this creates significant risks.

To continue its economic growth, Singapore can leverage several economic strategies. First, restructure the taxes, service fee cuts to expand the economy by increasing domestic consumption and investment by the private sector by increasing their benefits in items like education and healthcare. Next, diversify and promote growth in lifestyle industries like tourism, building new resorts, attractions such as the Formula One Race and future planned state-of-the-art Sports Hub to be completed in 2012 and a National Art Gallery in 2013.

As well as continue to establish Singapore as a technology hub by continued investment in innovation (“Singapore’s new growth engines”, 2009). Lastly, work closely the Monetary Authority to ensure the appropriate monetary policies are in place to manage inflation and keep exports in balance. Some economist expects the “Monetary Authority of Singapore to allow a faster pace of currency appreciation and the central bank which uses its currency rather than interest rates to manage price gains, forecast inflation will average between 3 percent and 4 percent in 2011”, (Adams, 2011).

Singapore’s is one of the most open economies in the world and choosing to leverage the economic strategy of a ‘Demand Economy’ by continuing to diversify it’s trade is key. Already, trade is three times the size of their GDP and external demand generates more than three fourths of the economy’s total demand. Singapore also enjoys one of the largest ports in the world and can export with ease. Unlike its sister tiger, Hong Kong who has yet to invest in new technologies, R & D and education; Singapore can now reap the benefits of a demand economic strategy versus a slow growth one (“Singapore’s engines of,” 2010).

The similarities between these “Four Asian Tigers” have remarkably impacted their overall economic models driven highly by an export versus import model. They are known in the west by their inexpensive but productive workforce. These countries have been able to keep agricultural workers satisfied by promoting land reform and property rights and ensuring benefits supporting the agricultural policies. Ultimately keeping unemployment very low, focusing on exports and trade to wealthier countries and interestingly enough close ties to the US (“Four asian tigers”). | References Central Intelligence Agency, (2011). The world fact book (ISSN 1553-8133). Washington, DC: Retrieved from https://www. cia. gov/library/publications/the-world-factbook/geos/hk. html Dave, T. (2007, July 9). A study on technological progress and economic growth in hong kong. Retrieved from http://www. associatedcontent. com/article/299876/a_study_on_technological_progress_and_pg3. html? cat=9 Hernandez, F. (2009, June 12). Top 5 most economically free countries in the world. Retrieved from http://www. associatedcontent. om/article/1826317/top_5_most_economically_free_countries_pg2. html? cat=3 Singapore’s new growth engines a stimulant to lifestyle industry. (2009, October 1). Retrieved from http://www. articlesbase. com/art-and-entertainment-articles/singapores-new-growth-engines-a-stimulant-to-lifestyle-industry-1289339. html Adam, S. (2011, March 11). Singapore’s economy may expand 5. 7% this year, central bank survey shows. Retrieved from http://www. bloomberg. com/news/2011-03-09/singapore-s-economy-may-expand-5-7-this-year-central-bank-survey-shows. html Singapore’s engines of growth. (2010,

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Challenges and Rewards of Learning a Secondary Language

Challenges and Axia College of University of Phoenix People learn languages in different ways, and it is important to consider various learning options to increase an individual’s potential for success. Learning a secondary language can improve quality of life Learning a new language has many benefits; career advancement, bridging communication gaps, and strengthening life skills. “What theory implies, quite simply, is that language acquisition, first or second, occurs when comprehension of real messages occurs, and when the acquire is not ‘on the defensive’” wrote Steven D.

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Krashner (1981) Many employers look for bilingual employees to enhance their business marketing and sales outreach. As the world shrinks due to the increase of electronic capabilities, employers look for employees who can help them bridge the communication gap. The United States itself is a melting pot of different languages and cultures. These employers are in different sectors of opportunities, they can be in the retail sector, transportation, tourism, administration, secretarial services, public relations, marketing & sales, banking and accounting, translations, or law, and teaching.

Each has its own unique set of business and customer needs revolving around authentic language communication. Optional ways to learn a foreign language Current language learning programs include immersion, computer programs, and formal classes. Each type of learning offers students strengths based on investment of time, money, and resources. By assessing and understanding one’s preferred learning style it is possible to affect the learning outcome positively and increase the investment return. We must have open minds to learn the way that is best for each individual.

One of the ways to learn a new language is through immersion into the cultural of the language of choice. The teachers use a vast repertoire of teaching strategies to help the participants to learn the new language. The participant spends most of their day speaking the secondary language and not speaking in their native tongue for a time. This allows them to learn the language more rapidly because they have to learn it or not speak. This way of learning can be done more rapidly, but can be quite expensive because normally the learner will need to travel to the secondary country or special school for the education.

Another way to learn a secondary language is by taking classes. Classes can be found at many colleges, online programs or “free universities”. These classes can be beneficial because a learner will get instant feedback about the inflection of the language and will be able to converse with others in the class while learning. Classes are also beneficial as they allow the student to ask questions of the instructor to make sure the inflection or dialect is correct. Teachers are normally fluent in the language and many come from the region of the language or have spent much time there learning about the language.

These classes will normally start with the basics of the language and build the language in stages. Computer programs, DVDs, or CDs are another way to learn a foreign language is. Many programs are available so it is necessary to research different programs to find the right one. Many people enjoy this way of learning because it is very convenient. A person can play a CD in their car, or download to a mobile device to learn wherever and whenever they want. Matching learning strengths and strategies with available options While many people will learn languages easily, that cannot be said for everyone.

Some people experience difficulties with learning a language because they go into learning a language on the defensive. They go into learning thinking they will not be able to learn, or will not speak it correctly. Some people will practice the language but forget what they learned quickly, or do not retain the information. Many of these difficulties come from the lack of exposure. If a person cannot practice what they learn, they cannot retain the information they have learned, or may not get the pronunciation correct. Many people also fear the use of the new language.

Some languages can be harder to learn in general. According to Wisegeek. com (n. d. ) the British Foreign Office recently conducted a survey on what is the hardest language to learn, and said it is Basque, followed closely by Hungarian because of its use of 35 cases or noun forms. The punctuation system of the German and Russian language makes them also difficult to learn. Learning another language also allows a person to enjoy communication advantages. They can read books of different writers, gain a deeper knowledge of different ideas, and do not suffer difficulties with languages when traveling.

They can fit in and see more of what they want to see by being able to ask exactly what they are looking for. Being bilingual also has cognitive benefits; a person whom is bilingual can use the flexibility of two or more words meaning the same thing to describe the same thing. They are better able to listen for the perfect word in any situation. The listening skills of a bilingual will allow them to speak to any one in their native tongue to describe certain instances. This in turn, increases bilingual’s self-esteem. According to Buzzle. com (n. d. ) bilinguals also do better academically.

They tend to have higher exam and test scores, and can learn three or four languages with ease. References Coffey, S. , & Street, B. (2008). Narrative and identity in the “language learning project”. Modern Language Journal, Fall2008(92), p452-464. Ehrman, M. E. (1996). Understanding second language learning difficulties. Retrieved October 6, 2009, from http://eric. ed. gov/ERICWebPortal/custom/portlets/recordDetails/detailmini. js Krashen, S. D. (1981). Second language acquisition & second language learning. University of Southern California .

Retrieved October 10, 2009, from http://www. sdkrashen. com/SL_Acquisition_and_Learning/index. html Noels, K. A. (2003). Why are you learning a second language? Motivational orientations and self-determination theory. Retrieved October 6, 2009, from http://search. ebscohost. com Wilson, R. (2000). How to find internet resources for learning any particular language. Retrieved October 10, 2009, from http://www. languageimpact. com/articles/rw/intrscrse. htm  (n. d. ). Wisegeek. com. Retrieved October 8, 2009, from http://www. wisegeek. com/which-are-the-most-difficult-languages-to-learn. htm

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Cell Phone vs Regular Phones

AC110685 EN120 English Composition Assignment 02 Beginning English Writing August 5, 2011 Cell Phones vs. Regular Phones Although land lines and cell phones serve the same main purpose of making and receiving calls they have a large variety of differences. Regular home phones are limited to the perimeter of the house while cell phones have the mobility to be taken and used anywhere.

In case of an emergency, it is said the home phones are much safer since the cell phones rely on signals from antennas and depending on your location you may not be able to get a signal to make a call. Home phones have limited features such as call forwarding, caller id, voicemail, and long distance. On the other hand, cell phones have a wide variety of features including, but not limited to texting, internet, camera, email, application downloads, etc.

These cell phones are also known as smart phones or PDA’s. Home phone lines are good for DSL internet connection, home security systems and faxes. Personally those are the only reasons why we have a landline in our home. Another difference between the two is pricing. Depending on the type of cell phone and the data package that your phone requires they can be more expensive, while your landline has one monthly bill.

Cell phones are such in demand that the local phone companies are now offering cell phone service in addition to regular land lines. While you can record music to your home phone’s answering machine, a cell phone acts as a whole music system and can store hundreds to thousands of songs depending on the memory on the phone. Add a memory card to your cell phone, another plus that the home phone doesn’t offer, and this adds even more memory to your phone where music, photos, applications, contacts and much more can be stored.

Once the memory card is removed it can be used in another phone and so you won’t lose your information. Cell phones are a good way to keep the kids busy while you are driving by downloading kid friendly games, videos and movies. In conclusion, Cell phones have more capabilities than regular phones and in the end it all boils down to your budget and what you can afford on a monthly basis. As for me, I am going to stick with my portable minicomputer!

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The Adoration of Jenna Fox

‘The Adoration of Jenna Fox’ Character Essay Jenna Fox is one of the characters I found interesting in the novel ‘The Adoration of Jenna Fox’ by Mary Pearson. The novel is written in first person narrative, which helps reveal Jenna’s thoughts, hopes, fears, and dreams. Another technique that Pearson used to help expose Jenna’s personality is character relationships, which helps the reader to learn more about Jenna from another point of view.

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A third way that the author made Jenna interesting to me was by making Jenna the same age as the target audience, which helps the readers and I to sympathise with her. Collectively, these techniques help to make Jenna interesting to me. As the novel is written in first person narrative, we are shown who Jenna is through her own eyes. We get to experience her thoughts, opinions, hopes and fears. This creates a close bond between the reader and Jenna; the reader can easily identify with Jenna as we are exposed to her point of view and opinions on topics.

An example of the author using first person narrative to expose Jenna’s thoughts is shown in the quote ‘I feel full, powerful, like I haven’t felt since I woke up. ’ This quote is relevant as it portrays Jenna’s feelings. It provides a deeper understanding as to how she feels dealing with her recovery from the accident; the coma; coming to terms with the fact that she does not know who she is; and that she is now made from Bio Gel. The fact that she is now made from Bio Gel makes her unsure of if she is even human.

This is demonstrated using first person narrative ‘I don’t even know if I’m human. ’ Through the use of this technique we see that Jenna does not know how to react once she finds out that her parents have reconstructed her body from Bio Gel, and have uploaded her brain from the mere ten percent that was left after the accident. I find this form of writing interesting as we are shown more into the thoughts of Jenna than we would have seen if the novel was written in second or third person.

Another way that the author helps to reveal Jenna’s character to the reader is by using character relationships. This technique kept me interested in Jenna, as the relationships she has with others helps to expose who Jenna was before and is now after the accident. By the relationship between Lily (Jenna’s grandmother) and Jenna, we discover that Jenna thought that she had to be perfect, depicted when Lily said to Jenna, “Your parents never thought you were perfect. You did. ” This reveals more about Jenna to us, as we now know that Jenna is afraid of not pleasing her parents.

Furthermore, Jenna’s friendly relationship with Mr Bender also provides detail on who Jenna is and previously was. Evidence of this is shown when Mr Bender becomes the first source of information on what happened to Jenna regarding the accident. He researches Jenna and tells her what happened to her. We are shown this when Mr Bender said to Jenna “I read that you were injured in an accident. They didn’t expect you to survive. ” This relationship is a source of information for the reader and Jenna as to why she was in a coma for a year, which helps her to mature as the new Jenna.

I found the technique of using character relationships helped to reveal different details about Jenna. A third technique that the author used that kept me interested in Jenna was by making her in the same age group as the target audience for the novel. This technique allowed me to relate to Jenna as she is seventeen years old, shown in the quote ‘I’ve gone from sixteen to seventeen’ because we are of the same age group and therefore have some things in common, for example, understanding the troubles Jenna is having with her parents, Lily, her friends, and herself.

This technique keeps me interested in Jenna’s character as I can more easily relate to what she is experiencing. The author helps me to become interested in Jenna’s character by using several different writing techniques. She uses first person narrative to expose Jenna’s thoughts and opinions; she also uses character relationships to give the readers another perspective on who Jenna is and previously was; and lastly she created Jenna the same age as the target audience for the novel, which helps me to relate to Jenna and what she is going through.

I personally thought that Jenna was a very interesting character, and was compelled to find out more about her. I felt sorry for her because of her situation, and how she had to rediscover who she was with no touchstones but her parents. I felt that Jenna and I have many things in common, as we are both teens trying to discover who we are and what our purpose is in life. I think that it would have been difficult for Jenna to try and build relationships with others when she did not even know who she was.

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Effects of Technology on the Accounting Profession

The Effects of Technology on the Accounting Profession Alonzo White ACC/340 August 14, 2011 Jennifer Coleman Question: Describe how information systems are changing the various aspects of the accounting profession. Include a description of a variety of new technologies and their effects on accounting processes. In addition, discuss how these technologies have changed the way accounting is performed at your organization or an organization of your choosing. Answer:

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New technology in information systems have bought significant changes in accounting profession, practices and processes. It has increased the efficiency and accuracy in accounting and has speed up the process for manual accounting tasks, but also improved security of accounting data and increased transparency. Large organizations and multinationals are changing over to this new information systems and technologies to carry out their accounting tasks on global basis.

This information system has led to standardization not only among the different divisions, locations and offices of a single organization, but also on a global basis. Microsoft, Oracle for accounting has greatly reduced the time taken to prepare the financial statements and benefitted auditors and accountants to complete and submit their statements in timely manner. MIS reporting has been made possible by Information systems only to take timely decisions.

A new payroll management system from companies like Paychex has greatly improved payroll accounting and is a plus for accountants handling large payrolls. The new system allows accountants to collaborate and merge their work with accountants of the same company located at different location. The new Sarbanes Oxley Act has been the result of increased availability of quality information systems, without which, it is impossible for the companies to remain in compliance of these legislations.

Let us take the example of a multinational company like IBM, whose offices are located throughout the world and accounting is done at various locations, according to local laws, customs and currencies prevalent in the particular countries. But since IBM is a US based multinational and the final preparation of all these statements will be according to the GAAP principles and in US dollars, it is important for global companies like IBM to maintain similar accounting practices and standards everywhere.

Such large scale deployment of accounting policies and practices with global standards is impossible without the new information systems and technologies. With the use of these technologies, companies like IBM have no worries or fear in preparation of accounting statements; payroll related issues and management information systems (MIS) issues as the processes are standardized with the deployment of standard accounting and ERP packages such as Oracle.

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Internet Plagiarism

Running head: INTERNET PLAGIARISM1 Internet Plagiarism Anna Pindell Devry University INTERNET PLAGIARISM2 Plagiarism, copyright laws and social networking. Social and professional networking sites have changed the way we connect and network to other people. It has become a necessity to utilize these sources as a way to communicate and express our thoughts, ideas and interests often by posting a written statement or image. Too often these expressions are stolen without the knowledge of the original source.

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Plagiarism is considered fraud and idea stealing is an act of plagiarism. Copyright law must be used in conjunction with the rules of plagiarism to protect the expressions made by people on social networking sites. Plagiarism can take on many forms. According to the Merriam-Webster Online Dictionary, to “plagiarize” means: • to steal and pass off (the ideas or words of another) as one’s own. • to use (another’s production) without crediting the source. • to commit literary theft. • to present as new and original an idea product derived from an existing source.

Simply put, plagiarism is an act of copying and it has been around for centuries, even before the invention of the printing press by German inventor Johannes Gutenburg around 1450 A. D. Historians say that there was very little regard for authorship and that scholars and other authors liberally copied works from others using scissors and paste. In the 17th century during a sequence of internecine wars between England, Scotland, and Ireland, Monarch Charles I was tried and sentenced to death and Britain was ruled by INTERNET PLAGIARISM4 republican systems that often ignored patents and licensing and allowed the ook trade to expand. Poor writers were paid to use the works of more successful writers in order to create journals and pamphlets that could be sold at a profit. Publishing pirates often reprinted original best selling books into smaller formats that could easily be disposed of and could charge a cheaper price in order for larger amounts of people to purchase not just royalty. These pirates would then mix and match content as they saw the need or opportunity (Johns, 2009). The time between then and the late 20th century, plagiarism has been verily easy to detect.

There were fewer sources then to copy and there wasn’t the dissemination of information that we have today. Today, publishers have to contend with several forms of plagiarism: • self-plagiarism; which is when an author uses his own work over and over again without acknowledgement. • literal, or word-for-word plagiarism; which is when an author uses another author’s text word for word without acknowledgement. Plagiarism of this nature is considered academic fraud. • image plagiarism; can range from table and diagrams to artwork and photographs. Often it is easier to prove copyright infringement when it comes to imagery. Ideas plagiarism; when an idea of another is used for commercial gain without acknowledgement. INTERNET PLAGIARISM5 • citation plagiarism; either not giving credit for sources or removing other citations to make things easy. • wholesale plagiarism; is blatant piracy and involves completely copying someone else’s work for financial reasons (Sanders, 2010). With the increasing advancement of our digital age plagiarism is getting easier to detect and for a small fee students and writers can stay honest (Posner, 2007). These anti-plagiarism sources benefit the academic world, but what happens when plagiarism is used by large corporations?

The Authors Guild, the Association of American Publishers, and also a group of authors and publishers filed a class action lawsuit against Google Book Search (GBS) in 2008. Google denied any wrongdoing but did settle with the plaintiffs for the amount of $45 million dollars to be distributed to the copyright holders. GBS’s supporters would argue that preserving books by digitizing them help us to access our past and in the wake of natural disasters this process is necessary. Top publishing houses and universities from all over the world including Oxford University have supported GBS since 2004.

Many feel that if GBS has to ask permission for each book that is in print or out of print it wouldn’t exist. However, if they don’t ask permission and they are using excerpts or complete copies of these books that is plagiarism and because many of these books are still in copyright the rights of the copyright holders has been violated. After all Google is not completely altruistic, they are making a profit from their invention (Koehler, 2008). INTERNET PLAGIARISM6 Social understanding of intellectual property rights change as our culture changes.

The more we know about past literary rights the better we can make arrangements for the rights of our future. The first copyrighted law came into effect in 1710 with the British Statute of Anne. This statute asks the Queen and Parliament to prevent corrupt printers and booksellers from reprinting and publishing the works of original authors and proprietors. This act also asks the Queen that any of these published works that do not have the consent of the original proprietor be used for waste paper and that one penny for each sheet published be charged to the immoral publishers and then given to the Queen and her family ((Netanel, 2008).

Two hundred years later famous authors like Charles Dickens, Victor Hugo, and Edgar Allen Poe were to campaign for copyright protection (Koehler, 2008). Since then copyright laws have been changed and revised. In 1976 The Fair Use Doctrine was added as Section 107 of The Copyright Act of 1976 and states that “The Fair Use Doctrine is one of the most important limitations on the exclusive rights of the copyright holder. It allows that copyright can be infringed because strict application of the law impedes the production and dissemination of works to the public” (“What is fair,” 2011).

This act provides a four-part test for fair use. Under section 107: the factors that need to be considered for fair use are the following: 1. the purpose and character of the use, including whether such use is of a commercial nature or is for nonprofit educational purposes; INTERNET PLAGIARISM7 2. the nature of the copyrighted work; 3. the amount and substantiality of the portion used in relation to the copyrighted work as a whole; and 4. the effect of the use upon the potential market for or value of the copyrighted work.

The fact that a work is unpublished shall not itself bar a finding of fair use if such finding is made upon consideration of all the above factors (Koehler, 2008). These factors are very important in determining copyright infringement in today’s fast-pasted information exchange. The Internet has changed the way we are informed and how we are educated. It has also changed the way we are connected to those around us. In 1994 one of the first Internet Social Networking sites was launched called Geocities. com.

The concept of this web site was for users to created their own web site in accordance to one of six cities (Hollywood, New York City, etc. ) In 1995 Theglobe. com gave their users the ability to interact with others and publish their own life experiences. In 1997 Sixdegrees. com launches which allowed its users to create their own profile and list friends. 2002 introduced us to Friendster. com which allowed us to connect with real-world friends. Friendster. com grew to over 3 million users in 3 months and was quickly followed by Myspace. com in 2003.

In the years to follow there is a surge in social networking sites to include; LinkedIn. com, Classmates. com, and Tribe. net to name a few. Then INTERNET PLAGIARISM8 in 2004 Facebook. com is launched and quickly turns into the most successful and widely used social networking site in the world. In 2006 Twitter. com is launched as a site that is also a social networking site that encourages micro blogging and instant messaging. Today’s current statistics show that from April of 2009 to February 2010, Facebook nearly doubles its membership status from over two hundred million to over four hundred million active users.

In 2008, Twitter reported an annual growth rate of 752 percent, capping off the year with a total of 4. 43 million unique visitors in December (Purcell, 2010). It’s safe to say that social networking sites like the ones listed above have changed the way we connect to each other. These sites have given even the most introverted personality types the means to communicate and stay connected to people all over the world. Social networking sites have changed the way we communicate with each other and they have also changed the way we dispute each other.

Early in the history of social networking sites people were filing lawsuits against such sites for slanderous statements made from one user against another. They also sued for inappropriate image postings, illegal use of trade marking, fraudulent promises, and other liability risks. Luckily in 1996 the U. S. Congress foresaw these increased liability risks and created the Communications Decency Act (CDA) that contains provisions that minimize some of these liabilities (Purcell, 2010). This CDA grants interactive computer service providers (ICSP’s) immunity from civil suits.

Because of this immunity social networking sites have expanded and become hugely successful. INTERNET PLAGIARISM9 However, in order for these ICSP’s to qualify for this immunity they must remain liable for “any law pertaining to intellectual property” (Purcell, 2010). Intellectual property is the product of human creativity, thought, and inventiveness. Even though intellectual property is intangible, it can be more valuable than real or personal property (Bouchoux, 2001). Napster was a successful company until it fell under the scrutiny of the intellectual property law.

In addition to these intellectual property liabilities the ICSP’s must also self regulate their sites to screen for offensive or obscene material. Intellectual property rights are protected under the terms of service for Facebook. com. When you accept these terms of service you are granting Facebook “a non-exclusive, transferable, sub-licensable, royalty-free, worldwide license to use any IP (Intellectual Property) content that you post on or in connection with Facebook (“IP License”). This IP License ends when you delete your IP content or your account unless your content has been shared with others, and they have not deleted it. (“Facebook terms of,”) Twitter’s terms of service state that “you agree that this license (agreement) includes the right for Twitter to make such Content available to other companies, organizations or individuals who partner with Twitter for the syndication, broadcast, distribution or publication of such Content on other media and services, subject to our terms and conditions for such Content use. ” (“Twitter terms of,” ) These services agreements are legally binding documents. If you want to participate on these social networking sites you must accept these terms of service.

INTERNET PLAGIARISM10 The best way to protect yourself against social networking sites using your images and other intellectual property is to create your own web site where it will be protected by copyright laws. For $35 anyone can get his or her work legally copyrighted. Although copyrighting your work is not necessary if you decide to not publish your work. However, if someone steals your work and you want to file a lawsuit a copyright will be necessary. Copyright law gives the owner of the copyright the legal right to do what they want with what they have created.

It is then up to that individual to determine how their product will be used, copied, and transferred. It is also up to the copyright holder to grant permission to use their product. If the copyright holder does not give you permission then you have no right to use their product. It has been the forbearance by copyright holders from enforcing their rights in order to accommodate most social networking users. If the forbearance were to stop the success of social networking would slow down considerably.

In 1997 the Digital Millennium Copyright Act (DMCA) was made into law where, among other things, states “In general, limits Internet service providers from copyright infringement liability for simply transmitting information over the Internet. Service providers, however, are expected to remove material from users’ web sites that appears to constitute copyright infringement” (“The digital millennium,” 2001). Basically, if you post a video of your baby dancing to Prince’s “Let’s Go Crazy” the DMCA can send you a takedown notice. Which they did in 2007.

INTERNET PLAGIARISM11 Some would argue that the copyright laws should be changed to allow participants of social networking sites to create and distribute their derivative works to promote the creation and dissemination of information for the progress of culture and social justice. The labor of these derivative works have been applied only the original concept has been kept the same. Jerry Siegal and Joe Shuster created Superman and from that invention spawned other great superheroes like Captain America, Batman, Spiderman, Green Lantern, and the Fantastic Four.

If Siegal and Shuster would have filed a lawsuit to all of the other artists that created superheroes then those superheroes wouldn’t exist and our culture would not know them. Fan fiction is a popular medium typically written in blog form where the characters of popular stories are re-written and the plot is changed, perhaps from the perspective of a villain or sidekick. There are several of these works written online using the J. K. Rowling Harry Potter characters. While these characters and the pretend world they live in are considered plagiarism under sections 101, 103, and 106 of the Copyright Act (Jamar, 2010) they still exist.

Rowling herself has stated that she will sometimes use the Harry Potter online dictionary when she’s writing something new because it’s easier for her to find information quickly than to have to go back to her previous works. However, when a fan tries to publish these works of fan fiction she will take them to court and she will win. All of her characters, the magic they do and the environment they live in are pieces of her intellectual property and are protected by copyright law. Only J. K. Rowling can decide what happens to them.

Fan fiction writings and other derivative works may seem harmless and seemingly may assist in the expansion of our cultural expression, using another person’s intellectual property is causing students from kindergarten to college age to have a very passive outlook to cheating. With the vast amounts of information online students feel as though this information is there’s for the taking. They are getting their information from a variety of online sources and studies show that one third of students plagiarize using social networking sites (Levy, & Sirico, 2011).

Many of us use social networking as a means to stay connected to people and events in our lives. Social networking has made it possible to share and communicate with people instantly from all over the world. Understanding the Terms of Agreement behind these sites will make us aware of the risk involved in posting our thoughts, ideas and interests. The more people know about stolen rights the more likely they are to do something about it. Standing up against these social networking sites will force the Copyright Laws to include acts of plagiarism.

INTERNET PLAGIARISM12 References Bouchoux, D. . (2001). Protecting your company’s intellectual property. New York, New York: American Management Association. Facebook terms of service. (n. d. ). Retrieved June 16, 2011 from http://www. facebook. com/terms. php. Jamar, S. D. (2010). Crafting copyright law to encourage and protect user-generated content in the Internet social networking context. Source-Widener Law Journal, 19(3), 943-872. Johns, A. (2009). Piracy. Chicago, Il: The University of Chicago Press. Koehler, W. (2008). In the matter of plagiarism.. ractice makes perfect. Journal of Library Administration, 47(3/4), 111-124. Levy, J. B. , & Sirico, L. J. (2011, May 2). Student cheaters rely mostly on social networks and wikipedia. Retrieved from http://lawprofessors. typepad. com/legal_skills/2011/05/student-cheaters-rely-mostly-on-social-networks-and-wikipedia. html Netanel, N. W. (2008). Copyright’s paradox. New York, New York: Oxford University Press, Inc. Posner, R. A. (2007). The little book of plagiarism. United States: Pantheon Books. Purcell, R. E. (2010). Is that really me? social networking and the right of publicity. Vanderbilt Journal of Entertainment and Technology Law, 12(3), 611-639. Saunders, J. (2010). Plagiarism and the law. Learned Publishing, 23(4), 279-292. The digital millennium copyright act. (2001, February 8). Retrieved on June 16, 2011 from http://gseis. ucla. edu/iclp/dmca1. htm. Twitter terms of service. (n. d. ). Retrieved June 16, 2011 from http://twitter. com/tos. What is fair use? (n. d. ). Retrieved June 16, 2011, from http://www. ala. org/ala/issuesadvocacy/copyright/copyrightarticle/whatfairuse. cfm.

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Swat Analysis of Woori Bank

Course: Human Resource Management (H 501) List of Assignment • SWOT ANALYSIS Of WOORI BANK Prepared for: Khair Jahan Sogra Professor Institute of Business Administration (IBA) University of Dhaka. Introduction: Woori Bank is a South Korean bank operating in Bangladesh from 1996. In this paper SWOT Analysis of Woori Bank different aspect of this bank was described. As its an authorized Bank different sensitive issue like their Financial information, Employment policy, HR policy ,Client list are consciously excluded in this paper. Woori bank has a strong background in their home country South Korea .

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To expand its horizon they open their offices in 14 different countries. Bangladesh is one of them. Although they relatively started in very small scale now they are relatively strong in their Offshore Banking sector in Bangladesh and recently re launch their retail banking with various new products. At first we will describe about SWOT Analysis then we will show SWOT Analysis of WOORI BANK . SWOT ANALYSIS: A SWOT analysis is a subjective assessment of data which is organized by the SWOT format into a logical order that helps understanding, presentation, discussion and decision-making.

The four dimensions are a useful extension of a basic two heading list of pro’s and con’s. SWOT analysis can be used for all sorts of decision-making, and the SWOT template enables proactive thinking, rather than relying on habitual or instinctive reactions. The SWOT analysis template is normally presented as a grid, comprising four sections, one for each of the SWOT headings: Strengths, Weaknesses, Opportunities, and Threats. SWOT analysis is a very flexible tool. Its use is not restricted to business and marketing. SWOT ANALYSIS – different applications

SWOT analysis is a powerful model for many different situations. The SWOT tool is not just for business and marketing. Here are some examples of what a SWOT analysis can be used to assess: • a company (its position in the market, commercial viability, etc) • a method of sales distribution • a product or brand • a business idea • a strategic option, such as entering a new market or launching a new product • a opportunity to make an acquisition • a potential partnership • changing a supplier • outsourcing a service, activity or resource • project planning and project management an investment opportunity • personal financial planning • personal career development – direction, choice, change, etc. • education and qualifications planning and decision-making • life-change – downshifting, relocation, • relationships, perhaps even family planning. WOORI BANK SWOT |Strength: |Weakness: | |Customer Service, “Customer is King’ Motto; |Single Branch Banking; | |Technological Advancement; |Single Sector

Investment Concentration; | |Strong Global Network; |Need for development of Long Term Vision; | |Efficient Manpower; |Need of development of Interbank relationship; | |Adequacy of Foreign Currency and competitive pricing; |Need for Re-engineering of departmentalization and | |Strong Financial Stability and Strong Growth: Asset |overall organizational structure; | |growth 18% and FCB’s Growth 27% from 2004-08; |Need for modernization & innovative products | |Stable Local Market growth; | | |High Profitability: | | |Well regulated and managed financial system with strong| | |control, transparency and accountability to the central| | |bank; | | |Opportunity: |Threats: | |Openness of Central Bank to adopt new technologies, |Unfavorable Political Environment; | |products and ideas; |Intense Market Penetration and competition in future; | |Opportunities to capture investors under FDI from South|Key Staff Retention; | |East Asia; |Depth & lack of Efficiency of Capital Market; | |A good place for investment & High returns; | | |Investment Banking & Merchant Banking; | | |Limited Number of Bank License; | | |A Big Market to Capture; | | |Market for New Financial Inclusions & Products; | | |Faster Development of Financial Sector along with Real | | |Sector in near future; | | MISSION OF WOORI BANK:

Woori Group‘s mission is to be the leading financial group with global capabilities. Woori Financial Group promotes competitiveness on the basis of ‘One-Firm Approach. ’ Woori’s mission is to become Number 1 Korean bank in four areas: financial services, asset quality and profitability, management support and manpower. To achieve that mission their strategy is to employ highly talented and professional staff who will provide superior financial service while aiming at customer satisfaction. The mission Woori Bank Dhaka branch is to deliver optimum values to the customer, employees and to the nation . Synonyms of CHANGE 1. alter 2. modify 3. vary 4. transform 5. revolutionize

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Gummy Candy

Gummy worms Gummy worms are a common variation first introduced by Trolli a brand of the German Mederer GmbH (note that the American branch is owned by Kraft Foods since 1996) on July 15, 1981, the 60th anniversary of gummy bears. The average gummy worms created by Trolli are about two inches long. Each gummy worm varies from four inches to ten inches and has two different colors and flavors that mix in the middle of the gummy worm. Some other brands of gummy worms have more than two colors, and are longer than the original Trolli Brite Crawlers, and may have a sour coating or other variations.

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Bottles Cola bottles are sweets in the shape of classic Coca-Cola-style bottles with a cola flavor. Numerous companies produce them. “Fizzy Blue Bottles”, made by Lutti (formerly part of the French division of the Leaf Candy Company, now controlled by a private investment group), are sweets typically found in a pick and mix selection. They are very similar to cola bottle gummies in shape, but blue and pink colored and usually sour. “Blue Bottles”, a variation from another company, have small rims around the sides, and are chewier and thicker, with a sweeter taste.

Rings Ring shaped gummy candy that is often covered in sugar or sour powder. The most common and most popular flavor being the peach ring, but other flavors include green apple, melon, blue raspberry, strawberry, and aniseed – although these are typically coated in chocolate. A commonly know producer of gummy rings is Trolli, for which the gummy rings are an important asset. Red Frogs In Australia, jelly confectionary in the shape of frogs has been very popular since the 1930s.

They are colored red or green, although they are usually referred to as “Red Frogs”. Road Kill Gummies In February 2005, following complaints by the New Jersey Society for the Prevention of Cruelty to Animals, Kraft decided to stop production of the controversial Trolli U. S. Road Kill Gummies. The society complained that the products, shaped as partly flattened squirrels, chickens and snakes, would give children an incorrect message on the proper treatment of animals. Health considerations

Along with chocolate, chocolate chips and buttons, fudge, chocolate coated nuts and fruit, bubble gum, lollipops, toffee, jelly beans, marshmallows, sherbet, and Turkish delight, gummies landed on the “What’s out in 2009” list for some Canadian schools. Scientists have studied adding tooth-protecting sugar substitute xylitol to gummies to fight tooth decay. An audit in parts of Victoria, British Columbia is planned for 2009 to ensure the government ban on selling the confectionary in school canteens and vending machines is obeyed.

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The Best Vacation

What is your favorite vacation spot? I was finally entering “India” again, after a month-long sojourn into a world of Himalayan calm, yoga and Tibetan Buddhism (Dharamsala hardly feels like India). Was I ready to free fall back into the masala mania? While the traveler in me was excited to get back on the explorer’s road; the solo gal in me was dreading it. Having found roots for a month in my yoga-family cocoon, I wasn’t thrilled with going back to solo-roughing it. Fortunately when you flow with the universe, it provides you with what you need; thankfully, it granted me friends who wanted to visit the next city on my list– Amritsar.

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I inhaled the new landscape, watching our six hour drive go from Dharamsala’s plush mountain valleys to arid Punjabi farmland, bhangra beats and turban coiffed men on motorbikes. Well-paved roads, an organized city layout and a stunning jewel of a gurudwara (the Golden Temple), we had arrived in the proud city of Sikhism. Was this India too? That warm and romantic feeling towards travel came over me again. India had surprised me with a different face again. Amritsar was nicer and proudly distinct over other Indian cities and towns I’d been to layers cleaner too! The best vacation I had; even though it was short.

But what can you see in Amritsar, if you’re short on time? The Golden Temple is an enormous Sikh Temple located in the heart of city Amritsar, and is the most important place of holy pilgrimage for the Sikhs. It is a powerful monument of immense historical importance that represents the magnificence and strength of the Sikhs spread all over the world. The glorious temple is a living example of the spirit of tolerance and acceptance that the Sikh philosophy propounds. In the other temples, the devotees have to climb up to offer their obeisance but, in the Golden Temple, devotees have to step down to offer their homage.

You don’t have to worry about not being able to find it as the temple walls dominate the surrounding views and the throng of people and cycle, scooters, moving to, from and around it will point you in the right direction. For a nice change entrance to a holy shrine is free. You are requested to remove your foot ware and cover your head before you enter the main temple complex, although you can get the right idea of what to do by looking around. I’m sure if you make a mistake a helpful temple guard or pilgrim will set you straight. You can leave your shoes and bags quite safely at one of the drop off points.

The Temple itself is a beautiful shrine found in the center of a crisp, clean and fresh man-made lake with fish swimming in the shallows and some shady spots under trees which erupt through the marble periodically. 750kg of Gold were used to make the temple. Not only is the Temple itself breathtaking, but the feel of the place is incredible. There is something tranquil, moving, relaxing and inspiring about sitting in the shadows of this testament to the Sikh faith. You really don’t have to be in any way religious to appreciate it – and even if you’re not there is bound to be something of the spiritual which rubs off on you here.

You could easily while away hours here (as I did! ) – And it’s worth visiting at different times of day to appreciate the changes in light. There is constant recital from the Sikh Holy Book which acts as a fantastic soundtrack to the whole experience. Words, at least my words, cannot accurately describe the feeling of peace and tranquility that radiates all around in this temple. Its architecture represents a unique harmony between the Muslims and the Hindus way of construction work and is reputed as one of the best architectural wonders of the world.

It is often quoted that this architecture has created an independent Sikh school of architecture in the history of art in India. Enjoy the humor of the India – Pakistan border crossing performance. You have to see it to believe it and when you do, you’ll want to see it for yourself. Then I went to visit the Mata temple. If you’re into a unique temple experience with a bit of camp, then the Mata temple is the second to the gold in Amritsar. Guidebooks don’t call it a labyrinth for nothing. Devoted to a female saint, Lali Devi, walking through this Hindu temple is like taking a journey through different houses and god/goddess sectors.

You’ll walk up and down staircases, duck through low arches, wind through corridors and trudge through water — it’s a bit of a workout but it’s sure to keep you entertained all the way. Oh yeah, if you’re a woman looking to get pregnant, this is where you’d want to pay your respects! Shri Durgiana temple was the other place I visited. Durga is the mother of all goddesses. Her temple is a 20 minute walk from the Golden Temple and resembles it as its set in the middle of a large pool of water. Receive holy blessings & look a little silly (but hey, who can’t use a little luck? ).

Watch a baby celebrate his first birthday. When children (girl or boy) turn one year old, they receive a ‘baldy’ shaving at the temple. “Unbelievable” I yelled out that evening after seeing the city all around in two days. Explore the variety of shops and street vendors. Variety of foods to eat, my most favorite was dosas. Dosa is a kind of a thin, crispy crepe which is contains cheese, spinach, veggies, etc… and a side dish of dip. I can say trip to India, seeing the Himalayas, different temples in the city of Amritsar, but especially Golden Temple was the best vacation I ever had.

In the above essay the first two paragraphs are narrative. Since a narrative relies on personal experiences, it often is in the form of a story. I used this technique, and make sure I included all the conventions of storytelling: plot, character, setting climax, and ending. It is usually filled with details that are selected to explain, support, or embellish the story. All of the details relate to the main point the writer is attempting to make; in this case is the best vacation. The verbs are vivid and precise.

The sentences used in third, fourth and fifth paragraphs are descriptive. In these paragraphs I have a particular reason for writing the description that is about my best vacation. Getting in touch with this reason it helps me to focus on description and imbue the language with a particular perspective and emotion. Ultimately, whatever I perceive or experienced I focus on the descriptive writing. I used both narrative and descriptive sentences in the whole essay. It starts with the narrative sentences and relates to each other with descriptive sentences.

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