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The author contextualized the phenomenon of accounting fraud using a framework he developed called “Corporate Governance Cosmos.” The book contains an extensive literature review including an evaluation of the seminal theory in this area, namely, the Fraud Triangle. There is a comprehensive exploration of the motivations for accounting fraud and a growing realization that Dark Triad (psychopathy, narcissism, and machiavellianism) tendencies may explain why executives engage in accounting fraud. The author expands an established framework entitled Cooks Recipes Incentives Monitoring End results (C R I M E) by Rezaee (2005), to ‘’C R I M E L’’, where L is the “Learning” from 33 international case studies of accounting fraud. Accountants, auditors, antifraud practitioners, and graduate students will find the case studies of accounting fraud particularly useful as it makes the phenomenon tangible and more understandable. The penultimate chapter is a study of the likely impact of financial technology on accounting fraud. The author concludes by marshalling various insights including a brief discussion of ethics, forwarding his International Code of Ethics for Professional Accountants (IFAC) ‘‘Ethical Triangle’’, his vision for the future accountant, which he refers to as ‘’accounting engineers’’, and an ancient prescription for the curse of accounting fraud.
Two policemen. One a cautious old warhorse. One a young enthusiastic daredevil. They must ditch their personal animosity and come together to solve a series of crimes – broad daylight murder and bomb explosions – that threatens to expose the highest echelons of power. A sequence of events that began more than 50 years ago in the tribal heartland of India.
Some people fear and mistrust numbers. Others want to use them for everything. After a long career as a statistician, Paul Goodwin has learned the hard way that the ones who want to use them for everything are a very good reason for the rest of us to fear and mistrust them. Something Doesn't Add Up is a fieldguide to the numbers that rule our world, even though they don't make sense. Wry, witty and humane, Goodwin explains mathematical subtleties so painlessly that you hardly need to think about numbers at all. He demonstrates how statistics that are meant to make life simpler often make it simpler than it actually is, but also reveals some of the ways we really can use maths to make better decisions. Enter the world of fitness tracking, the history of IQ testing, China's social credit system, Effective Altruism, and learn how someone should have noticed that Harold Shipman was killing his patients years before they actually did. In the right hands, maths is a useful tool. It's just a pity there are so many of the wrong hands about.
Noted coastal geologist Orrin Pilkey and environmental scientist Linda Pilkey-Jarvis show that the quantitative mathematical models policy makers and government administrators use to form environmental policies are seriously flawed. Based on unrealistic and sometimes false assumptions, these models often yield answers that support unwise policies. Writing for the general, nonmathematician reader and using examples from throughout the environmental sciences, Pilkey and Pilkey-Jarvis show how unquestioned faith in mathematical models can blind us to the hard data and sound judgment of experienced scientific fieldwork. They begin with a riveting account of the extinction of the North Atlantic cod on the Grand Banks of Canada. Next they engage in a general discussion of the limitations of many models across a broad array of crucial environmental subjects. The book offers fascinating case studies depicting how the seductiveness of quantitative models has led to unmanageable nuclear waste disposal practices, poisoned mining sites, unjustifiable faith in predicted sea level rise rates, bad predictions of future shoreline erosion rates, overoptimistic cost estimates of artificial beaches, and a host of other thorny problems. The authors demonstrate how many modelers have been reckless, employing fudge factors to assure "correct" answers and caring little if their models actually worked. A timely and urgent book written in an engaging style, Useless Arithmetic evaluates the assumptions behind models, the nature of the field data, and the dialogue between modelers and their "customers."
What is this book about? Its power and short learning curve have made Access Microsoft’s leading consumer relational database management system for desktop applications. VBA lets you tap more of that power, responding to application level events, displaying forms and reports, manipulating toolbars, and much more. In this book, a crack team of programmers, including two Microsoft MVPs, shows you how to take control of Access 2003 or 2002 using VBA. You’ll learn to create and name variables, use DAO and ADO to manipulate data, handle errors correctly, create classes and use APIs, and more. An entire chapter is devoted to the changes in Access 2003, including new wizards and GUI features that previously required VBA code as well as new VBA features. You’ll receive a thorough education in system security, macro security, and the Access Developer Extensions (ADE). You will discover how to access data with VBA, execute and debug VBA code, and use VBA with Access objects. Finally, you will learn more about the relationship between Access and SQL Server, and how to use VBA in Access to control and enhance other Office applications. What does this book cover? Here are some of the things you'll discover in this book: How to take advantage of the built-in Access object library, using Access commands and executing them from any Access toolbar What you need to know to design your own classes, implement common APIs in your code, and use SQL to access data How to configure custom menus for your Access database applications Ways to transfer information between Access and Excel, Word, Outlook, and other Office programs How to show or hide entire sections of reports based on data entered on a form, or hide form fields based on database login information Object models you can use when writing VBA code in Access, and a list of common API functions to use in your code Who is this book for? This book is a comprehensive resource for Access users and VBA developers who want to increase the power of Access using VBA. In addition to experience with VBA, you should have read at least one tutorial covering VBA for Access.
Written in a question-and-answer format, this lowest-level beginner book covers the extreme basics of using spreadsheets in Excel. Instead of delving into advanced topics that scare most Excel novices away, the guide starts at a much more basic level, quickly providing a passable knowledge of the program and allowing users to overcome their fears and frustrations. It answers hundreds of common questions, including Can I delete data from a spreadsheet without changing the formatting? How can I merge two cells, columns, or rows? How do I use text-wrapping? How do I create custom functions? and What is a Macro and how do I go about creating it? Intended for the roughly 40 percent Excel users who have never even entered a formula, this book will demystify the problems and confusion that prevent them from using the program to its potential.
For Arianna Neumiller, September 11, 2001 brings proof that bad things really do come in threes. Her parents chance to visit the WTC (within sight of their daughter's NYC apartment) on the morning the world now simply calls 9/11 and the only goodbye they can manage is a message on her answering machine. Her husband beat her unconscious, causing her to miscarry a much-wanted child. And then, at age 23, she finds out she was adopted at birth!
A typical NBA game can yield approximately 2,800 statistical events in thirty-two different categories. In Numbers Don't Lie Yago Colás started with a simple question: How did basketball analytics get from counting one stat, the final score, to counting thousands? He discovered that what we call "basketball"--rules, equipment, fundamental skills, techniques, tactics, strategies--has changed dramatically since its invention and today encompasses many different forms of play, from backyards and rec leagues to the NBA Finals. Numbers Don't Lie explores the power of data to tell stories about ourselves and the world around us. As advanced statistical methods and big-data technologies transform sports, we now have the power to count more things in greater detail than ever before. These numbers tell us about the past, present, and future that shape how basketball is played on the floor, decisions are made in front offices, and the sport is marketed and consumed. But what is the relationship between counting and what counts, between quantification and value? In Numbers Don't Lie Colás offers a three-part history of counting in basketball. First, he recounts how big-data basketball emerged in the past twenty years, examines its current practices, and analyzes how it presents itself to the public. Colás then situates big data within the deeper social, cultural, and conceptual history of counting in basketball and beyond and proposes alternative frameworks of value with which we may take fuller stock of the impact of statistics on the sport. Ultimately, Colás challenges the putative objectivity of both quantification and academic writing by interweaving through this history a series of personal vignettes of life at the intersection of basketball, counting, and what counts.
Every lesson, experience and obstacle that is part of life requires a person to make a critical decision that will shape his or her destiny. It is through those experiences that come from the lessons that life teaches and the obstacles that one must go through that defines truly where one's heart and purpose lies in this world. I wrote this book because I know how important decision making is in everyone's lives. There are people who like to make decisions such as finding the right career, the right person to marry, the right places to live and raise their children, even decisions that affect their overall dreams and goals. Each person was born with a purpose in this world. No one can exist in this life without one. God doesn't make any mistakes in who or what He creates. Therefore, because you are not a mistake and God created you with a purpose, you have every reason to tap into your abilities and capabilities to impact the world. If you are hungry to discover your true potential, passion and purpose in life, you will be an entirely different person after reading this book. You will have the mindset to accomplish every impossible dream and goal that many people thought you could never possibly attain.