Financial Fraud in Corporate Company

Financial Fraud in Corporate Company
In accounting, there are two types of errors, namely errors (errors) and fraud (fraud). The difference between the two types of mistakes is only distinguished by a very thin gap, which is the presence or absence of intentional elements. The standard also recognizes that often detecting fraud is more difficult than mistakes because the management or employees will try to hide the fraud. "Fraud is a fraudulent act, which is carried out in such a way as to benefit oneself / groups or harm other parties (individuals, companies or institutions).
The resultant fraud on financial performance, there are three things that encourage the occurrence of a fraud effort, namely the encouragement that causes someone to commit fraud (pressure), the opportunity that allows fraud to occur (opportunity), and an important element in the occurrence of fraud, where the perpetrators seek justification for their actions (rationalization). Types of fraud based on the perpetrators are grouped into: Employee fraud (fraud), is fraud committed by employees in a work organization. Management fraud (fraud), is fraud committed by management by using financial statements or financial transactions as a means of fraud, usually done to cheat stakeholders associated with the organization.
Types of fraud based on actions are grouped into: Misappropriation of assets (misappropriation of assets), is the intentional misuse of company assets for personal interests, usually often done by employees (employees). For example, embezzlement of company cash, use of facilities for personal gain. Fraud in financial statements (fradulent finacial reporting), is a misstatement or omission of the amount and deliberate disclosure with the intention of deceiving the users of the report, usually often done by management.
For example, overstating assets, understating liabilities. By the Association of Fraud Examiners, internal fraud (fraud in companies or institutions) is classified into 3 (three) types, namely: 1. Fraud on Assets - In short, misappropriation of company / institutional assets, whether stolen or used for personal purposes - without permission from the company / institution. As we know, company / institution assets can be in the form of cash (cash) and non-cash. Thus, asset misappropriation is grouped into 2 types: Cash Misappropriation - Misappropriation of assets in the form of cash (For example: embezzlement of cash, check checks from customers, hold payment checks for vendors). Non-cash Misappropriation - Misappropriation of assets in the form of non-cash (For example: using company / institutional facilities for personal gain). 2. Fraud Against Financial Statements (Fraudulent Statements) - dividing this type of fraud into 2 types, namely: (a) financial; and (b) non-financial. I prefer to say: all actions that make Financial Reports are not as they should (do not represent reality), are classified as a fraud against financial statements. 
Example: Faking proof of transaction. Admitting a transaction larger or smaller than it should, Implement certain accounting methods inconsistently to increase or decrease profits. Apply the asset recognition method in such a way that assets appear larger than they should. Apply the method of recognizing liabilities in such a way that the liabiliats appear smaller than they should be. 3. Corruption - divides types of acts of corruption into 2 groups, namely: Conflict of interest - I have difficulty finding the most appropriate sentence to describe. A simple example like this: A person or group of people in a company / institution (usually level management) has a 'special relationship' with an outside party (whether it's a person or business entity).
It is said to have a 'special relationship' because it has certain interests (eg having shares, family members, close friends etc.). When a company / institution deals with this outside party, if a manager / executive makes certain decisions to protect his interests, resulting in losses for the company / institution, then this includes fraud. We in World call this the term: collusion and nepotism. Bribery or Accepting Bribery, Returns (Briberies and Excoriation) - Bribery, of any kind and to anyone, is an act of fraud. Likewise and take bribes, is an act of fraud.
Other actions included in this fraud group are: receiving commissions, leaking company / agency secrets (whether in the form of data or documents) in any form, collusion in certain tenders. From the types of corruption above it is clearly seen, how many types of fraud. Each type of fraud can occur in a variety of modes. At the end of the article, I will present examples of variations in the internal mode of fraud that are common in companies / institutions. In closing, I will overview fraud and the fraud examiner profession in the future. Before going to the examples of variations in fraud mode, there is an interesting question to look at: who, or more precisely, in which parts (within companies / institutions) does fraud occur?

Health Access to Prevent Hepatitis

Health Access to Prevent Hepatitis
Hepatitis B is one of the biggest causes of death in the world. According to data from WHO, in 2017 hepatitis B resulted in around 610,000 deaths, and most were due to cirrhosis and hepatocellular carcinoma, such as primary liver cancer. According to the Ministry of Health, in the World, based on the Information System for Hepatitis and Gastrointestinal Infectious Diseases 2019 the number of pregnant women examined for hepatitis B is 1. 665,204 in 34 provinces. The result, as many as 30,965 reactive pregnant women (infected with the hepatitis B virus), and 15,747 newborns from hepatitis B recative mothers have been given Hepatitis B immunoglobulin (HBIg). From 2019 to June, 490,848 people were examined with 9,509 reactive, its for womens access to hepatitis B prevention and treatment information.
The examination found that 4,559 infants had been given HBIg less than 24 hours and routine immunization and had been protected by hepatitis B virus transmission from their mothers. Prevention of transmission of hepatitis B from mother to baby is done by HB0 vaccination after the baby is born less than 24 hours. Liver inflammation or hepatitis is caused by hepatitis viruses, fatty acids, parasites (malaria, ameba), alcohol, drugs, and other viruses (dengue, herpes). Director of Prevention and Control of Direct Communicable Diseases, said the method of transmission for hepatitis A and hepatitis E through feces or mouth, while hepatitis B, C, and D through contact with body fluids (mother to child, child to child or from adult to child, blood and organ transfusion not screened, use of unsafe needles, sexual relations, and contact with blood).
The method of transmitting hepatitis A through feces, if someone throws away their feces randomly, then does not wash their hands with soap and touch food they can become infected with acute hepatitis, he can be a carrier until after the incubation period is around 50 days, as reported by the official website of the Ministry of Health. The liver can become inflamed for various reasons, such as drinking too much alcohol, physical injury, autoimmune responses, or reactions to bacteria and viruses.
Some hepatitis viruses can cause fibrosis, cirrhosis, liver failure, or even liver cancer. Symptoms of Hepatitis B Hepatitis B Foundation writes, hepatitis B begins as a short-term infection, but in some cases, hepatitis B can develop into a chronic or lifetime infection. Chronic hepatitis B is the leading cause of liver cancer in the world and can cause serious liver disease such as cirrhosis or liver cancer. Most adults who are infected with Hepatitis B develop acute infections and will recover fully in about six months. However, around 90 percent of newborns are infected and up to 50 percent of young children will have a lifetime infection.
This is because hepatitis B can be transmitted from an infected mother to her baby due to exposure to blood. Many infected mothers do not know that they are infected and therefore cannot work with their doctors to take the necessary precautions to prevent transmission. It is very important for all pregnant women to be tested for hepatitis B - if they are infected, transmission to their baby can be prevented. Hepatitis B Treatment There is no specific treatment for acute hepatitis B. Therefore, sufferers need to maintain adequate comfort and nutritional balance, including replacement of fluids lost due to vomiting and diarrhea.
The most important thing is to avoid unnecessary drugs. Acetaminophen / Paracetamol and anti-emetic drugs should not be given. Chronic hepatitis B infection can be treated with drugs, including oral antiviral agents. Treatment can slow the progression of cirrhosis, reduce the incidence of liver cancer and increase long-term survival. Only a portion (estimates vary from 10% to 40% depending on the settings and eligibility criteria) of people with chronic hepatitis B infection who will need treatment. WHO recommends the use of oral treatments - tenofovir or entecavir - as the most effective drugs to suppress the hepatitis B virus.
They rarely cause drug resistance compared to other drugs, are easy to consume (1 pill a day), and have few side effects, so they only require limited monitoring . Entecavir is not a patent. In 2017, all low and middle income countries can legally obtain generic entecavir, but the cost and availability varies greatly. Tenofovir is no longer protected by patents anywhere in the world. The average price of generic WHO-qualified tenofovir on the international market dropped from US $ 208 per year to US $ 32 per year in 2016. But in most people, the treatment does not cure hepatitis B infection, but only suppresses viral replication.
Therefore, most people who start hepatitis B treatment must continue it for life. There is still limited access to hepatitis B diagnosis and treatment in many resource-limited settings. In 2016, of the 257 million people living with HBV infection, 10.5% (27 million) were aware of their infection. Of those diagnosed, global treatment coverage was 16.7% (4.5 million). Many people are diagnosed only when they already have advanced liver disease. Among the long-term complications of HBV infection, cirrhosis and hepatocellular carcinoma cause a large disease burden. Liver cancer develops rapidly, and due to limited treatment options, the results are generally poor. In low-income settings, most people with liver cancer die within a few months after diagnosis. In high-income countries, surgery and chemotherapy can extend life to several years. Liver transplantation is sometimes used in people with cirrhosis in high-income countries, with varying success.

Referring to the Definition of Organizational Management According to Experts

Organizational Management Function
Referring to the understanding of organizational management according to the experts above as an effort to manage and control resources, then organizational management has the following functions that must be applied in the company: Establish good coordination between divisions and individuals Forming more effective resource performance through providing a sense of security and unity among employees Creating an atmosphere of a peaceful and positive work environment
Encourage employees to work with a sense of responsibility Achieve the company's main objectives in the most efficient ways through character building resources
The manager will endeavor to optimize the available resources with proper planning and control in the workplace.
With this, members can realize the roles and responsibilities of each company (on Journal Zambrut Scientific Research).
1. Planning Function Managers will act to plan and prepare business activities related to resources. This will be an important step to determine what kind of decisions will be taken in the future so as to avoid confusion. Technically planning can be done through coordination in meetings that discuss work plans and budgets.
2. Organizing Function In this function, managers are required to make the best policies related to the use of resources. Its function is to get the best performance from employees. For example, if a company has certain activities related to marketing improvement, the selection of resources for these activities must be chosen from the division that handles marketing.
3. Staffing Functions (Staffing) An organization must have good management to create a healthy working atmosphere within the organization. In addition, the recruitment of the right members will also contribute greatly to the organization
4. Directing Function (Lead) It is not uncommon for a manager to have a role in directing team members to clear targets. Its function is so that resources work in the right direction in accordance with company goals.
5. Control Function In addition the manager must also play a role as a controller of any activity that involves resources. If there are actions that can be detrimental to the company by one or a team of the company, then the manager has the right to make decisions regarding this matter.
6. Time Management Function Organizations that implement effective time management functions can develop quickly and healthily. This relates to the way employees work on time and with the right way of working.
7. Motivation Function Company management also plays an important role in providing motivation to its members. With this motivation, the members will be motivated to work better. How to provide motivation is to reward the good performance of employees, both in the form of remuneration (read: Definition of Remuneration) or in the form of speech. Thus a brief explanation of the understanding of organizational management, functions, and objectives. May be useful.

Organizational Management According to Experts

What is meant by organizational management (organizational management)? Understanding organizational management is a process of planning and organizing and controlling the resources of an organization with a view to achieving organizational goals.
The purpose of these organizations can certainly vary, depending on the organization itself. The organizational management that will be discussed here relates to managing resources within a business or company. So that organizational management is more associated with the art of managing company human resources, in this case employees. With the management of the organization in the company is expected to form a more effective employee performance, especially in terms of coordination between departments or divisions.
 Organizational Management According to Experts The definition of organizational management actually refers to the way an organization manager leads and manages company resources in such a way that effective cooperation and coordination is formed between teams (Published on International Journal of Zambrut, 2011).
The definition of organizational management according to experts is:
1. George R. Terry According to George R. Terry, organizational management is planning activities, organizing, actuating, and controlling, where all of these activities aim to achieve organizational targets.
2. According to Luther M Gulick According to Luther M. Gulick, the understanding of organizational management is all matters relating to planning (Organizing), organizing (Organizing), completing the Workforce (Staffing), directing (Directing), aligning / coordinating (Coordinating), reporting (Reporting), and prepare a budget (Budgeting).
3. Henry Fayol According to Henry Fayol, organizational management is planning, organizing, coordinating, and controlling activities, where the series of activities aims to achieve organizational goals.
4. According to Koontz and O. Donnel According to Koontz and O. Donnel, organizational management is all organizational activities related to planning (Organizing), organizing (Organizing), completing the Workforce (Staffing), directing (Directing), and supervising (Controlling). Broadly speaking, the definition of organizational management described by the experts above looks the same. However, what is different is the implementation, according to the vision and mission of each organization.

Organizational Management Objectives
The main objective of organizational management in a company is to achieve what the organization wants in the most efficient way possible. So that in the long run can guarantee the profitability of the company. Organizational management is not something that can be ignored in a business or company, especially in a developing business. Without good organizational management can be a cause of decline in the company's profitability to lead to internal divisions.

Utilization of 3PLs have Contributed to Improved Client Service

The majority of each teams is seventy fifth of shippers and half a mile of 3PL suppliers, aforementioned 3PLs provide new and innovative ways in which to boost provision effectiveness (Ibid). Razzaque and Sheng (1998) united that there's a rising awareness that competitive advantage comes from the delivery method.
The market of 3PL is growing by eighteen to twenty second annually mentioned principle (2014). The 3PLs have enlarged their service content, to involve a lot of advanced activities and considerably a lot of client service than before (Ibid) and it's conjointly evolved into a strategic partnership (Knemeyer, 2005).
This confirms Rabinovic et al. (1999) understanding that the expansion within the range of outsourcing partnerships has contributed to the event of a lot of versatile organizations, supported core competences and dependent longer-term relationships.
Saez (2010) in support posits that provision sector represents just about fourteen % of world gross domestic product (GDP). additionally, provision prices represent ten to seventeen % of value in industrialised countries. With the worldwide drift of globalisation, several corporations are LED to outsourcing their provision functions to third-party provision (3PL) corporations.
Assessing the challenging of Third Party Logistics, Third Party provision suppliers (3PLs) play imperative role within the management of offer chain of any organization by providing services and product distribution on national and international level. consistent with Langley and Capgemini (2015), 3PLs and their customers are getting improved at what they are doing, singly further as along, that is rising the standard of their relationships.
The each parties is ninety three of 3PL users and ninety four of 3PL suppliers, and reportable that their relationships area unit prospering which their work is yielding positive results.
The study in 2016, 3PL showed that seventieth of these United Nations agency use provision services (for shippers) and eighty fifth of 3PL suppliers aforementioned the utilization of 3PL services have contributed to the provision price or charge reductions, and eighty three of shippers and ninety four of 3PL suppliers aforementioned the utilization of 3PLs have contributed to improved client service.

Gender Variations among the Motor Development Literature

Gender variations in motor talent performance across childhood and adolescence is usually mentioned topic among the literature (Payne & Isaacs, 1999; Thomas & French, 1985; Williams, 1983 as cited in [O’connor, 2000]). the bulk of obtainable analysis on faculty age youngsters, suggests that motor talent performance improves with age for each boys and women, with average performance of boys sometimes surpassing the common performance of ladies at every age level (Espenschade & Eckert, 1980; Morris, Williams, Atwater, and Wilmore, 1982, as cited in [O’connor, 2000]).
Gender distinction in motor performance across childhood and adolescence is a difficulty that borders the mind of tons of individuals. Gender Factor in motor skills performance, historically it's perceived that at the childhood stage the variations in motor talent performance can not be seen simply however as they advance into adolescence this physiological variations begin to manifest in their motor talent performance. Until the age of 4 years, boys and women move alike and succeed similar results (Sinclair, 1973 as cited in [Yin, 2004]).
Gender variations could also be seen between boys and women in terms of height and weight however these square measure minimal with boys slightly taller and heavier (Gabbard, 1992; Gallahue & Ozmum, 1998 as cited in [O’connor, 2000]).
From this age, boys improve markedly over their feminine counterparts, significantly in those tasks requiring strength and in throwing. Boys exhibit higher body assembly and motor proficiency and have a tendency to extend this distinction as youngsters get older.
However, women of like ages square measure able to gallop, slide and skip with bigger proficiency to boys indicating social influence might play a major role (Sinclair, 1973[Yin, 2004]). Gender variations among the motor development literature are partitioned off into distinctive biological and environmental factors.
Environmental explanations have enclosed discussions of social and cultural expectations similarly as opportunities for coaching or talent development (Thomas, Michael, & Galagher, 1994 as cited in [O’connor, 2000]). Biological discussions have lined space like measure variables and fasciculus coordination.

Conjointly Explored the Empirical Study of Bilingual Signs

Language is one amongst the distinctive things among folks living a precise geographical location, that portrays the culture, values and norms of that society. In our society, we tend to usually comes across written signs that embody public announcement, town names, posters, advert among others. tho' linguistics land scape is new space of analysis, nevertheless this, it's received tons scholarships within the previous few years among analysisers in areas encompassing to them and have undertaken a probe during this new arena of research. outstanding among these researchers embody Li & Xia (2016) wherever they study languages within the linguistic landscape of Lijiang previous city.
Landry & Bourhis (1997) conjointly thought-about the linguistic landscape as sure context of linguistics processes. Backhaus (Inscriptions on Canoes, 2007) conjointly explored the empirical study of bilingual signs in Yeddo.
Cenoz & Gorter (2006) studied the linguistic landscape of 2 streets in 2 bilingual cities and analyzed the employment of languages with reference to language policy. Li & Xia (2016) posits that studies of linguistic landscape chiefly subsume languages in written forms publically places or areas.
They contends that on the full, the analysis of LL has become one amongst the new topics. This paper describes a study of the linguistic landscape on inscriptions on canoes conducted in Winneba a fishing community associate degreed an Effutu speaking space settled within the central region of Ghana.
The study of LL has received tons of studious attention in continent and within the world as an entire. LL are a subject that most students notice interest in. Generally, studies in LL like that of street names, inscriptions on vehicles etc are researched into by students of languages from the scale and think about purpose that's additional encompassing to them.
This has given rise to the majority of topics found in several studious publications. From the majority of publications accessible in LL, one might hardly hear the mentioning of inscription on canoes as a linguistics study.