Forensics and Fraud: Red Flags and War StoriesDecosimoCPAs
Principal Mike Costello, CPA•ABV•CFF, ASA, CFE, Director of Litigation Support Sharon P. Hamrick, CPA•CFF, CFE and Senior Manager Pamela S. Mantone, CPA•CFF, CFE, FCPA, CITP, CGMA co-presented the topic "Forensics and Fraud: Red Flags and War Stories" at the 2013 TSCPA FSV Conference, during which they shared from their experiences the details of various fraud schemes and methods used to detect and investigate them. - See more at: http://decosimo.com/www/announcements/540.8136/forensic-accounting-fraud-specialists-share-expertise-tscpa#sthash.eEdR6hfE.dpuf
Forensics and Fraud: Red Flags and War StoriesDecosimoCPAs
Principal Mike Costello, CPA•ABV•CFF, ASA, CFE, Director of Litigation Support Sharon P. Hamrick, CPA•CFF, CFE and Senior Manager Pamela S. Mantone, CPA•CFF, CFE, FCPA, CITP, CGMA co-presented the topic "Forensics and Fraud: Red Flags and War Stories" at the 2013 TSCPA FSV Conference, during which they shared from their experiences the details of various fraud schemes and methods used to detect and investigate them. - See more at: http://decosimo.com/www/announcements/540.8136/forensic-accounting-fraud-specialists-share-expertise-tscpa#sthash.eEdR6hfE.dpuf
Este documento resume información sobre diferentes animales, incluyendo dónde viven, qué comen, cómo son sus cuerpos y crías. Proporciona detalles sobre una variedad de animales domésticos, salvajes, marinos, terrestres y prehistóricos.
This document introduces the IT Baseline Protection Manual, which provides standard security measures and guidance to help organizations securely configure typical IT systems. It aims to simplify the process of developing an IT security policy by eliminating the need for complex threat and risk analyses. The manual is continuously updated to reflect new IT developments and user feedback. It contains modules on topics like IT security management, infrastructure, networked and non-networked systems, data transmission, and telecommunications.
This document discusses using Google Glass on guided tours to visualize local data and analyze social media posts in real-time. It describes an experimental tour where Glass was used to get to know the guide and analyze tweets from other locals. The tour raises questions about when Glass usage may not be appropriate or transparent.
The document outlines an augmented reality translation project developed by Matthias Vandenbussche and Annelies Van der Borght under the supervision of Erik Duval and Sten Govaerts. It describes the development of mobile applications to detect, recognize, and translate text in real-time video streams as well as the technologies and techniques used including OpenCV, JavaCV, and websockets. The document also discusses testing conducted with users and issues encountered with the server performance.
Big White Wall provides online mental health services including text and listening services, mood trackers, buddy systems, social networks, self-management programs, and online therapy. The services aim to give people choice in managing their mental health but determining what works can be difficult. Big White Wall emphasizes that safety is not just a slogan for them but a way of life, and they are professionally staffed to provide evidence-based and private mental health support.
This document outlines the process for creating a technology plan for East Public Schools. It discusses assembling a planning team made up of teachers, administrators, support staff and community members. The team will evaluate the current state of technology, create a vision and mission statement, and develop goals and objectives. Examples of goals include providing professional development for teachers and integrating technology into the curriculum. The plan will be implemented over 3 years and evaluated on an ongoing basis to ensure it remains effective.
Valuation of Physician Practices - David Cranford, Shannon FarrDecosimoCPAs
This document provides an overview of key concepts related to physician practice valuation, including:
- It discusses three common payment methods used by health plans to pay physicians: fee-for-service, discounted fee-for-service, and capitation.
- It outlines various payment adjustments health plans may make like withholds, utilization targets, and bonuses.
- It identifies important revenue and expense items to consider like CPT coding, non-physician staff costs, rent, insurance, and more.
- Key factors that can impact revenues are also outlined such as changes in payor methodologies, payment delays, high deductible plans, and credit balances.
The document provides valuation professionals with background information
This document presents a 4 question personality test based on Tibetan beliefs. Participants are asked to rank 5 animals, describe 5 words, name people associated with colors, and provide a favorite number and day. The interpretations claim the answers reveal one's priorities, personality, important relationships, and that sending the message to the number of one's favorite number will improve their life.
This document provides information about Ram Naresh Financial Consultancy Private Limited, including its corporate office address and contact details. It lists the directors and their details such as name, address, designation, and date of appointment. It also provides contact information for Ram Financial Network's customer support.
Financial Expert Witness Issues: How to Handle the Dangerous Financial Expert...DecosimoCPAs
This document discusses how to identify and handle dangerous financial expert witnesses. It identifies four categories of dangerous experts: 1) those who are intellectually dishonest, 2) those whose work is substandard, 3) those who do not follow accepted standards and methodologies, and 4) inexperienced and unqualified experts. It provides tips for spotting potential issues, such as an expert being too eager to provide a certain opinion or having never testified for the opposing side. The document advises vetting experts to ensure they follow proven methods, consider alternative scenarios, and use reliable underlying data. It stresses having another expert review the work for reasonableness.
El documento lista los nombres de 27 estudiantes de diferentes clases, incluyendo los cursos 1oA, 1oB y 3oA/B. La mayoría de los estudiantes están en el curso 1oB, con 8 nombres, mientras que los cursos 1oA y 3oA/B tienen entre 5 y 7 nombres cada uno.
The document discusses McDonald's success in satisfying over 38 million customers per day across 23,500 restaurants in 109 countries. It attributes this success to McDonald's high standards in quality, service, cleanliness and value (QSCV). The document also discusses the importance of customer satisfaction, defining it as a function of perceived performance relative to expectations. It provides tools for measuring customer satisfaction like surveys and analyzing lost customers. Overall, the key points are McDonald's global success due to consistent customer satisfaction, the definition of customer satisfaction, and methods for measuring it.
The document contains 7 repetitions of the same information - the name "Eshita Karnik", the date "Tuesday, May 3, 2011", the time "6:03:04 PM ET", and the string of numbers and colons "34:15:9e:15:c7:2a". It appears to be logging or recording this same data point 7 times.
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive functioning. Exercise boosts blood flow and levels of neurotransmitters and endorphins which elevate and stabilize mood.
The document introduces a new bread product called the "Bread Tangram" which is bread cut into puzzle-like shapes that can be topped with different foods; it encourages customers to buy the Bread Tangram by explaining that for every 10 loaves purchased, one loaf will be donated to those in need; the overall purpose is to make eating bread both fun and rewarding while also helping to address hunger.
2011 National ITS Update - 2 25-11 public versionraymurphy9533
The 2011 National ITS Update is a hilevel overview by Ray Murphy of US DOT/FHWA major ITS Initiatives - including the Five Year ITS Strategic Research Plan (2010 – 2014) Major ITS Initiatives such as Applications for the Environment: Real-Time Information Synthesis (AERIS), the Clarus Initiative, the Vehicle Data Translator (VDT), the Integrated Mobile Observing (IMO) Project, and the Connected Vehicle Initiative.
Este documento describe la etapa de la adolescencia y factores relacionados con el consumo de drogas. La adolescencia es una etapa de transición entre la infancia y la edad adulta caracterizada por cambios físicos, emocionales y sociales. Existen diversos factores de riesgo y protección que influyen en el consumo de drogas por los adolescentes. Finalmente, el documento analiza perfiles de consumidores y ofrece recomendaciones para prevenir el consumo problemático.
Este documento resume información sobre diferentes animales, incluyendo dónde viven, qué comen, cómo son sus cuerpos y crías. Proporciona detalles sobre una variedad de animales domésticos, salvajes, marinos, terrestres y prehistóricos.
This document introduces the IT Baseline Protection Manual, which provides standard security measures and guidance to help organizations securely configure typical IT systems. It aims to simplify the process of developing an IT security policy by eliminating the need for complex threat and risk analyses. The manual is continuously updated to reflect new IT developments and user feedback. It contains modules on topics like IT security management, infrastructure, networked and non-networked systems, data transmission, and telecommunications.
This document discusses using Google Glass on guided tours to visualize local data and analyze social media posts in real-time. It describes an experimental tour where Glass was used to get to know the guide and analyze tweets from other locals. The tour raises questions about when Glass usage may not be appropriate or transparent.
The document outlines an augmented reality translation project developed by Matthias Vandenbussche and Annelies Van der Borght under the supervision of Erik Duval and Sten Govaerts. It describes the development of mobile applications to detect, recognize, and translate text in real-time video streams as well as the technologies and techniques used including OpenCV, JavaCV, and websockets. The document also discusses testing conducted with users and issues encountered with the server performance.
Big White Wall provides online mental health services including text and listening services, mood trackers, buddy systems, social networks, self-management programs, and online therapy. The services aim to give people choice in managing their mental health but determining what works can be difficult. Big White Wall emphasizes that safety is not just a slogan for them but a way of life, and they are professionally staffed to provide evidence-based and private mental health support.
This document outlines the process for creating a technology plan for East Public Schools. It discusses assembling a planning team made up of teachers, administrators, support staff and community members. The team will evaluate the current state of technology, create a vision and mission statement, and develop goals and objectives. Examples of goals include providing professional development for teachers and integrating technology into the curriculum. The plan will be implemented over 3 years and evaluated on an ongoing basis to ensure it remains effective.
Valuation of Physician Practices - David Cranford, Shannon FarrDecosimoCPAs
This document provides an overview of key concepts related to physician practice valuation, including:
- It discusses three common payment methods used by health plans to pay physicians: fee-for-service, discounted fee-for-service, and capitation.
- It outlines various payment adjustments health plans may make like withholds, utilization targets, and bonuses.
- It identifies important revenue and expense items to consider like CPT coding, non-physician staff costs, rent, insurance, and more.
- Key factors that can impact revenues are also outlined such as changes in payor methodologies, payment delays, high deductible plans, and credit balances.
The document provides valuation professionals with background information
This document presents a 4 question personality test based on Tibetan beliefs. Participants are asked to rank 5 animals, describe 5 words, name people associated with colors, and provide a favorite number and day. The interpretations claim the answers reveal one's priorities, personality, important relationships, and that sending the message to the number of one's favorite number will improve their life.
This document provides information about Ram Naresh Financial Consultancy Private Limited, including its corporate office address and contact details. It lists the directors and their details such as name, address, designation, and date of appointment. It also provides contact information for Ram Financial Network's customer support.
Financial Expert Witness Issues: How to Handle the Dangerous Financial Expert...DecosimoCPAs
This document discusses how to identify and handle dangerous financial expert witnesses. It identifies four categories of dangerous experts: 1) those who are intellectually dishonest, 2) those whose work is substandard, 3) those who do not follow accepted standards and methodologies, and 4) inexperienced and unqualified experts. It provides tips for spotting potential issues, such as an expert being too eager to provide a certain opinion or having never testified for the opposing side. The document advises vetting experts to ensure they follow proven methods, consider alternative scenarios, and use reliable underlying data. It stresses having another expert review the work for reasonableness.
El documento lista los nombres de 27 estudiantes de diferentes clases, incluyendo los cursos 1oA, 1oB y 3oA/B. La mayoría de los estudiantes están en el curso 1oB, con 8 nombres, mientras que los cursos 1oA y 3oA/B tienen entre 5 y 7 nombres cada uno.
The document discusses McDonald's success in satisfying over 38 million customers per day across 23,500 restaurants in 109 countries. It attributes this success to McDonald's high standards in quality, service, cleanliness and value (QSCV). The document also discusses the importance of customer satisfaction, defining it as a function of perceived performance relative to expectations. It provides tools for measuring customer satisfaction like surveys and analyzing lost customers. Overall, the key points are McDonald's global success due to consistent customer satisfaction, the definition of customer satisfaction, and methods for measuring it.
The document contains 7 repetitions of the same information - the name "Eshita Karnik", the date "Tuesday, May 3, 2011", the time "6:03:04 PM ET", and the string of numbers and colons "34:15:9e:15:c7:2a". It appears to be logging or recording this same data point 7 times.
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive functioning. Exercise boosts blood flow and levels of neurotransmitters and endorphins which elevate and stabilize mood.
The document introduces a new bread product called the "Bread Tangram" which is bread cut into puzzle-like shapes that can be topped with different foods; it encourages customers to buy the Bread Tangram by explaining that for every 10 loaves purchased, one loaf will be donated to those in need; the overall purpose is to make eating bread both fun and rewarding while also helping to address hunger.
2011 National ITS Update - 2 25-11 public versionraymurphy9533
The 2011 National ITS Update is a hilevel overview by Ray Murphy of US DOT/FHWA major ITS Initiatives - including the Five Year ITS Strategic Research Plan (2010 – 2014) Major ITS Initiatives such as Applications for the Environment: Real-Time Information Synthesis (AERIS), the Clarus Initiative, the Vehicle Data Translator (VDT), the Integrated Mobile Observing (IMO) Project, and the Connected Vehicle Initiative.
Este documento describe la etapa de la adolescencia y factores relacionados con el consumo de drogas. La adolescencia es una etapa de transición entre la infancia y la edad adulta caracterizada por cambios físicos, emocionales y sociales. Existen diversos factores de riesgo y protección que influyen en el consumo de drogas por los adolescentes. Finalmente, el documento analiza perfiles de consumidores y ofrece recomendaciones para prevenir el consumo problemático.
El documento presenta dos preguntas de opción múltiple sobre presidentes de Estados Unidos y el país de origen del Papa. La primera pregunta trata sobre el presidente anterior a Obama, cuya respuesta correcta es George Bush. La segunda pregunta pregunta sobre el país de origen del Papa, cuya respuesta correcta es Italia.
3. Harri Magmatikoak Magma hozten denean solidotu egiten da; horrela harri magmatikoak sortzen dira . Bi mota daude: a) Magma sumendietatik ateratzen da eta laba hozten denean eratzen dira . Adibidez : Basaltoa eta Pumita . b) Magma lurrazalaren barruan geratzen bada eta apur-apurka hozten bada harri hauek sortzen dira Adibidez : Granitoa
4. Herri sedimentarioak Harri sedimentarioak beste harri batzuen nahiz izaki bizidun batzuen hondakinetatik eratzen dira. - konglomeratua - Hareharria - Buztina a) Harrizko jatorria :
5. p b) Izaki bizidunen hondakinetatik: - Ikatza: c) Uretan disolbatutako substatziak: - Igeltsua - petrolioa - gatza - Kareharria