A Report On Occupational Fraud Essay - 1433 Words

B Detection The 2014 ACFE Report on Occupational Fraud expressed that the longer frauds were able to go undetected, the more costly they became. One-quarter of the frauds in the study were detected in the first six months of their occurrence; and for those cases, the median loss was limited to $50,000. This is a more acceptable figure, considering that, the general median loss caused by frauds in the study was $145,000. Hence, we can see that early detection can prove to be less financially detrimental to an organisation. Of all the aspects of the fraud triangle theory – financial need, opportunity and rationalisation - opportunity to commit fraud is the only one that can practically be influenced by an organisation. The threat of likely detection is one of the most powerful factors in fraud prevention because it all but eliminates the fraudster’s perceived opportunity. Red Flags of fraudulent activities. In spite of increasing awareness on the cost of fraud and burgeoning commitment to fraud reporting services, organisations are still ignoring early warnings or indicators of fraud. Fraud is almost always accompanied by red flags that indicate irregularities exist within the business, investment or even human behaviour. The Red Flag System is a disciplined, structured process for discerning, discovering, and documenting allegations of fraud, theft, embezzlement, and corruption so that they can be addressed in an efficient and timely manner as early as possible inShow MoreRelatedThe Aadit Report and Internal Control Evaluation Essay1087 Words   |  5 Pages Re: Internal Accountant’s Report to Management ------------------------------------------------- This report contains the supporting information to perform a full financial status review of our company, before the upcoming government contract bid. 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The Simpsons Worst Running Tv Series Of All Time

One of the longest running TV series of all time is the Simpsons. The Simpsons is an animated sitcom that uses satire to depict the â€Å"average† American family. The Simpson Family consists of Homer (father), Marge (mother), Bart (son), Lisa (daughter), and Maggie (baby). In 2007 The Simpsons hit the big screen. This major motion picture about Springfield, the home of the Simpson Family, and has just about everything possibly imaginable. Springfield however has a very large problem, they pollute like no other place in the United States. It was not until Lisa Simpson proved to the town how polluted the local lake was that change was instituted. After Lisa â€Å"saves† the lake the city institutes wide spread trash and recycling procedures. However Homer doesn’t want to wait in one of the lines and instead dumps his trash in the lake. This is the straw that broke the camel’s back because after this the lake became toxic. 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Articles Contribution to Australian Foreign Relations Study

Question: What Is The Articles Contribution To Australian Foreign Relations Study? Answer: Introducation: The article selected for critical review in this paper is option/question two. The main focus of this article is the examination of whether Australia can be defined as is middle power. The article acknowledges 3 foremost famous approaches to aid in the definition of a middle power: by identity, behavior of a country as well as position. Each of the mentioned definition is tested vis--vis Australia. The test highlights the weaknesses and strengths of each definition. The article proposes a new-fangled systemic definition for a middle power by first highlighting the previous systemic approach for state definition (Carr 2014). The article argues that the new approach offers a more detailed way for recognizing whether a given country such as Australia falls under the middle power definition alongside the global security insinuations. The article undertakes a thorough examination of what individual approach implies with respect to middle powers alongside the particular predictive or analytical techniques the individual definition provides for the improvement of the understanding of Australia, if determined as a middle power (Wilkins 2016). The 3 definitions analysed remain extremely unswerving in acknowledging Australia as a middle power. However, this article identifies the existing antagonistic debate within the available literature as to what particular approach is superior. The article accordingly gives a response by highlighting the past tradition as well as purposes for a systemic impact mechanism that emphasizes on the states capacity to affect the global system. Article and Australias Foreign Relations Development The article has identified Australia as middle power with ability to change a particular aspect of international order via formalized structures like international institutions and treaties, along with formal means like balances and norms of power. Australia has carved out a distinct role over previous 20 years in nuclear policy by being an international titleholder of non-proliferation besides decreasing chemical weapons ability as well as taking a leadership responsibility in Proliferation Security Initiative (Wilkins 2016). It has culminated in South East Asian norms towards asymmetrical immigration as well as has made key impact in fields of economics as well as trade liberations alongside assisting create besides elevating G20 and Asia-Pacific Economic Cooperation forum. Source Usefulness for Australian Foreign Relations Study The article is a useful source in helping readers understand the foreign relations of Australia. It gives the relevant evidence to showcase that Australia state has the capability to provide credibly for its own defence and has as well as demonstrated diplomatic leadership. This suggests that Australia is a middle power country, one which is unable to dictate other nations, as prodigious powers, or at others mercy, like lesser powers, however, with the definable aptitude to influence the global system, particularly about Australias essential interests. The claim by the government of Australia as the middle power prestige is progressively under menace looking to long term. This is because of the absence of latest illustration of ability or capability to impact particular fundamentals of global system. The external causes of this declining authority is increase of additional powers with regional alongside international influence, besides weakening of multilateral structures (Thyagarajan et al. 2015). The internal factors like a slump in business leadership along with invention, for instance, within Julia Gillard or John Howard- imaginably, ill performed leadership initiatives-specifically under Kevin Rudd, culminating in a deficiency of community backing for ingenuities. The article has also explained effectively that cuts on defense budget by the Australian government will imperil the countrys ability over the long run, for its individual defense or substantially contribute to the regional skirmish (Edquist 2014). The substantial increase in military expenditure in Asia, that is almost hitting the arm race degrees, puts extra pressure on the Australias government to keep up, otherwise risk losing the status of the middle power. Articles Strengths and Weaknesses The main strength of the article lies within its useful ability to identify the new systemic impact approach to understanding the definition of a state as the middle power by confirming that Australia is indeed a middle power. Most importantly, the ability of the article to put to test the new systemic approach and identifies its merits and demerits for the suggestion for future research (Dal and Kur?un 2016). The new alternative definition is tested and merits and demerits provided thereby giving suggestions for future study. Moreover, the article strength lies within its ability to add to the literature to understanding Australian foreign relations (Cooper and Parlar Dal 2016). For example, whereas the initially conventional definition coming to a common deduction, the new systemic impact approach entails additional broader an array of needs, hence a healthier comprehension of insinuations of this finding that Australia is a middle power. The weakness of the systemic impact approach is that it needs extra space to justify, and, hence cannot explore claims of several middle powers while at the same time being a stronger ground for making middle powers claims (Cooper and Mo 2013). Missing Points The author could have used several countries claims but the systemic impact approach restricted this as it required an extra space to justify. Articles Contribution to Australian foreign relations Study The major contribution made is the introduction of the most suitable systemic impact approach away from the initial known controversial three famous definitions (identity, position and country behavior) (Bisley 2014). Thanks to this article, scholars of our times can now effectively understanding the foreign relations of Australia. Unlike, the initially known three approaches that did not keep pace with polarity shifting international system, the systemic impact approach has kept the pace and has helped scholars change their perspective of which particular states fall under the middle powers (Carr 2014). The article has helped us understand the significance of middle powers change with changing aptitude to impact evolving system. Using the systemic impact approach, scholars are now best suited to connect the famous attraction of middle powers to whatever is essential (power to alter) instead of merely whatever is quantifiable or rather ideologically commendable. Further, by assisting intellectuals get over the present three definitions impasse, the article-adopted approach of defining middle powers stands best to enable academics to move on to stress on significant empirical deliberations upon what particular functions middle powers play as well as how it is influencing regional along with international security for Australia (Bellamy 2014). References Bellamy, A.J., 2014. Australia and International Peacekeeping: Policies, Institutions, and Doctrines. In Asia-Pacific Nations in International Peace Support and Stability Operations (pp. 31-57). Palgrave Macmillan US. Bisley, N. (2014). Australia and Asias Trilateral Dilemmas. Asian Survey, 54(2), 297-318. Carr, A., 2014. Is Australia a middle power? A systemic impact approach. Australian Journal of International Affairs, 68(1), pp.70-84. Cooper, A.F. and Mo, J., 2013. Middle Power Leadership and the Evolution of the G20. Global Summitry Journal, 1(1), pp.1-14. Cooper, A.F. and Parlar Dal, E., 2016. Positioning the third wave of middle power diplomacy: Institutional elevation, practice limitations. International Journal, 71(4), pp.516-528. Dal, E.P. and Kur?un, A.M., 2016. Assessing Turkeys middle power foreign policy in MIKTA: Goals, means, and impact. International Journal, 71(4), pp.608-629. Edquist, C., 2014. Innovation policy: A systemic approach. Tema, Univ. Thyagarajan, N., Jacobs, D.C., Bowman, J.D., Barry, N., Beardsley, A.P., Bernardi, G., Briggs, F., Cappallo, R.J., Carroll, P., Deshpande, A.A. and de Oliveira-Costa, A., 2015. Confirmation of wide-field signatures in redshifted 21 cm power spectra. The Astrophysical Journal Letters, 807(2), p.L28. Wilkins, T., 2016. Australia and middle power approaches to Asia Pacific regionalism. Australian Journal of Political Science, pp.1-1

Women and the Glass Ceiling an Example by

Women and the Glass Ceiling The term glass ceiling actually pertains to the situations in which the advancement of an individual within the hierarchy of the organization is constrained. The constraint is usually based on some form of discrimination such as prejudice or racial discrimination. It is referred to as a ceiling because the constraint blocks ones rise in the ranks. The word glass has been appended to illustrate transparency which means that the constraint is not immediately noticeable and is likewise not written or stipulated in the policies of the organization. The glass ceiling is set apart from the other barriers to advancements such as requirements concerning education or experience. Need essay sample on "Women and the Glass Ceiling" topic? We will write a custom essay sample specifically for you Proceed The analogy of the glass ceiling was employed to demonstrate the alleged condition that enables women and minorities to achieve only minor positions and keeps them from advancing to the top positions in the highest levels of the corporate world. For most people, the issue of the glass ceiling is an extension and an evidence of gender and racial discrimination and as such, should be counteracted by the implementation of affirmative action laws. Indeed, the phrase glass ceiling is frequently used in reference to the access of women to upper management; this is likewise extended to other groups such as racial or ethnic minorities or based on the age of the individual. Women are actually overlooked or by-passed when considering employees for the top management positions because of the fact that occupying these top positions entails either forsaking or subordinating almost all aspects of life in favor of ones career. The level of responsibility as well as the finances would require people in top positions to input an average of seventy to eighty hours a week, demanding for their complete attention and dedication to overseeing the needs and operations of the business that they are handling. As a result, this means less time available to spend with ones family, social life, and recreation or relaxation. At this point, one may be able to recognize that in the current societies, more men than women are willing to commit themselves in these circumstances and to respond to the demands of the corporate environment because women have other domestic responsibilities and matters to attend to such as taking care of their growing children and others. It is also common among societies all over the world that the husbands are the ones who work full-time while the wives work only part-time so they can attend to domestic matters. In addition to this, women also have higher likelihoods of mood swings and absenteeism due to pregnancy, dysmenorrhea, and other reasons than their male counterparts. In this case, there is apparently a glass ceiling for females in the corporate world. However, the bases cited above mean that the ceiling is not there solely as a result of gender discrimination but also a result of the differences in priorities set by the males from the females. This glass ceiling may be alleviated or eradicated if women are willing to sacrifice more time and their families in favor of climbing up the corporate ladder. Another good example of this is in the medical or health field, nursing used to be a predominantly female profession but now there is a constant rise in the number of male nurses. Prejudice and womens rights advocates argue that this is a case of glass ceiling or gender bias. However, a closer look and research would reveal that many of the female nurses especially those who are married or who have families actually prefer part-time positions voluntarily over full-time positions. The reason for this is that they want to spend more time at home, attending to their husbands and being there to watch their children grow and not wanting to miss the early years and rapid changes. For some female nurses including those who are single, they also prefer to have more free time to either relax or engage in activities that they enjoy doing. This indicates that glass ceiling has been forged as a consequence of voluntary choices on the part of the women and not only because of prejudice. In the same manner, most women who are working could actually afford to forego or put their high-powered business careers on second priorities in favor of the advantages that a flexible working schedule could offer them. Women who have husbands and children prefer to invest a greater fraction of their time and effort in raising their families and attending to their homes while those who are unattached or uncommitted have tendencies to seek more time and opportunities for non-monetary personal development. As a result of these voluntary choices and preferences of women, they work fewer hours than their male counterparts which mean less job experiences. In addition, women also tend to avoid work positions that are risky or unpleasant; these jobs are actually the high-paying jobs. These are the reasons why women are said to get less pay in work than men: because they work less hours, have less job experiences, and prefer less risky jobs. Companies that cultivate a negative outlook around promoting women to higher level positions also risk the repercussions of dwindling profits. For one, there is the tendency to overlook the capacity of women and as such, the company misses out on a good employee that could have been indispensable and valuable to the companys success. Another possible reason for this is that when other people hear about this, there is a tendency for them not to support the company anymore in its endeavors because they are turned off by the companys treatment of their women employees. Bibliography Higginbotham, S. (2008). What's worse than the glass ceiling? Women of color know. Business Week. Mezey, S. (1992). In Pursuit of Equality: Women, Public Policy, and the Federal Courts. New York: St. Martins Press. Scott, M. (2001). For women, the glass ceiling persists - employment discrimination against minority women executives. Find Articles. Retrieved March 24, 2009 Toussaint, J. The glass ceiling. Feminism and Womens Studies Weiss, A. (1999). The Glass Ceiling. USA: 21st Century.