Forensic Accounting class discussion Assignment Example | Topics and Well Written Essays - 250 words

Forensic Accounting class discussion - Assignment Example Software applications use a combination of functions, some of which include sorting, joining files, as well as record selection and extraction among others. Sorting entails arrangement of the data in some order, which can be regarded as meaningful; this may include the customer number, date, name, and amount. Joining files entails the gathering of various parts of different files of data. Record selection and extraction entails making a request for the computer to find occurrences in a certain field, which matches a criterion that interests the investigator (Kranacher, Riley & Wells, 2011). Skimming involves the stealing of cash from an entity before it enters into the accounting system. Sales skimming is referred as an â€Å"off-book† fraud since the cash is stolen from the victim before its recording in books of the victim (Kranacher, Riley & Wells, 2011). Fraudsters may use various techniques with the sole aim of concealing a receivables scheming scheme. One of the techniques used to conceal this form of fraud includes the creation of fake accounts. The write-off of inventories is also another method used to conceal a receivables scheming scheme (Kranacher, Riley & Wells, 2011). The difference between skimming and cash larceny is that skimming entails the stealing of cash before the recording of the cash. As a result, it becomes one of the difficult frauds to detect. On the other hand, cash larceny involves the theft of cash by employees after its recording in the books of the entity. As such, larceny is can easily be detected than skimming (Kranacher, Riley & Wells,

Review of Academic Journal Articles Essay Example | Topics and Well Written Essays - 1500 words

Review of Academic Journal Articles - Essay Example 1. International and Comparative Employment Relations The book International and Comparative Employment Relations by Bamber, Lansbury and Wailes (2004) mainly contemplates on Industrial Relations and Human Resource management from an international perspective. To give the readers a comprehensive idea of employee relations, they have attempted an interdisciplinary approach which use analytical tools that have been drawn from various streams. To get a better view of internationally comparative approach to HR, the employee information in a number of states are also enclosed here by the authors. The employee relations of various developed countries that have well defined market economies have been described and systematically analyzed. The employ relation of the past is compared with the present affairs. With advent of globalization, the HR scenario got changed. The ripples of this change were visible in fields like industrial relation systems and collective bargaining. As globalization helped the growth of employee mobility, it is easy for the organizations to recruit and train employees at a cheaper cost. ... As far as the developing or underdeveloped countries are concerned, they could find some qualified workers from the developed countries. Apart from Britain, other nine countries are also examined in the light of a similar format that analyzed the environment relations and the people and organizations that play major roles in determining the solidarity of the employer- employee relationship. Studying the experiences of other countries helps the reader to get an overview of his own country and the existing practices (Bamber, Lansbury & Wailes, 2004). However, the matters discussed herein are confined to ten developed countries that have got a well developed market economy. The points of view of other countries have been forgotten conveniently. What the world witness in the present day is the triumphing of Asian nations including India and China as economic powers. Being two vast countries in terms of population, they provide majority of the work force to other countries. It is odd to a void such nations that constitute the majority of the labor force in prominent companies worldwide. If the details of employee and industrial relations of the developing countries also have been included this article would have been an excellent work providing information about the industrial relations around the world at a single glance. This book does not provide information as to how an organization maintains a good relationship between its managers and the employees. With the passage of time, industrial relations have become one of the most delicate and complex problems of the modern industrial society. The term industrial relations are used to