Suchergebnisse

1. What Are You Up Against? A Bigger Problem Than Most People Realize!2. An Ounce of Prevention3. The Ounce of Prevention Didn't Work; Now What?4. Conducting an Effective Preliminary Investigation5. Beginning the Investigation6. Legal Issues7. Gathering Information and Evidence8. Interviewing Witnesses9. Conducting a Forensic Analysis of the Evidence10. Documenting Findings, Forming Conclusions and Writing the Investigation Report11.Quantification of Economic Damages12. Presenting Findings and Conclusions Internally13. Presenting Findings and Conclusions to Law Enforcement14. Presenting Evidence at Trial

This book covers every aspect of forensic accounting, anti-fraud control systems, and fraud investigations. The author uses his own case experience to guide the reader through each phase of a forensic accounting assignment and fraud investigation. The book opens with an explanation of what happened to a company that was ensnared in a huge commodity purchasing scheme. Using his knowledge and experience gained over 40 years, the author illustrates that unexpected fraud occurrences can happen to any company, in any industry. Additionally, the author explains the current white-collar crime threats that organizations face every day, as well as legal issues that are often implicated in forensic accounting and fraud investigation projects. Electronic and non-electronic evidence gathering is also covered in detail with illustrative examples. One chapter is devoted entirely to the often misunderstood, but extremely important, subject of witness interviews. It provides the correct approach to the analysis and correlation of evidence in determining findings and conclusions of an investigation. Another chapter is devoted to proper report writing. The author provides detailed guidance on presenting findings to a variety of audiences, including management, a board, law enforcement, and at trials and hearings. It also covers proper techniques for measuring economic damages and concludes with a useful index. William L. Jennings is a Senior Director at Delta Consulting Group. He is responsible for providing forensic accounting, investigation, and asset recovery services to corporations, government agencies, attorneys, and their clients, as well as business controls consulting services to organizations. With more than 40 years of experience in public accounting and auditing, forensic accounting, business valuation, investigation, asset recovery, and business controls development, Mr. Jennings has worked on hundreds of forensic accounting and investigation assignments and he provides expert testimony.

How are the contours of Western European politics shifting? To what extent do these shifts reflect changes in the underlying social and economic structure of European polities? In this article, we reflect on insights from the classic literature on how cleavages structure party systems and consider how the emergence and persistence of new parties and new ideological conflicts are leading to both shifts of dividing lines of party competition and the fragmentation of party systems. While increasing attention has been given to the so-called second dimension of European electoral politics, we highlight the relatively limited focus on structural changes that are helping to drive this transformation. We identify some socio-demographic developments that are potentially generating new cleavages in Western European democracies: the expansion of higher education; mass migration and the growing ethnic diversity of electorates; the aging of societies and sharpening of generational divides; and increased geographical segregation of populations between prospering, globalized major cities and declining hinterlands.

Election-oriented elites are expected to emphasize issues on which their party possesses 'issue ownership' during campaigns. This article extends those theories to the content of executive and legislative agendas. Arguing that executives have incentives to pursue their party's owned issues in the legislature, it theorizes three conditions under which these incentives are constrained: when governments are responsive to issues prioritized by the public, when a party has a stronger electoral mandate and under divided government. The theory is tested using time-series analyses of policy agendas of US congressional statutes and State of the Union addresses (1947–2012) and UK acts of Parliament and the Queen's Speech (1950–2010). The results offer support for the theory, and are particularly strong for the US State of the Union address, providing insights into institutional differences. The implications provide reassurance concerning the conditions under which governments focus attention only on their partisan issue priorities.

Conceptual problems and solutions -- Concepts of issue competence -- Explaining issue ownership change -- Government performance and oppositions -- Generalised competence and the costs of governing -- Ownership, performance, generalised competence and the vote.

Using decades of public opinion data from the US, UK, Australia, Germany and Canada, and distinguishing between three concepts - issue ownership, performance and generalised competence - Green and Jennings show how political parties come to gain or lose 'ownership' of issues, how they are judged on their performance in government across policy issues and how they develop a reputation for competence (or incompetence) over a period in office. Their analysis tracks the major events causing people to re-evaluate party reputations and the costs of governing which cause electorates to punish parties in power. They reveal why, when and how these movements in public opinion matter to elections. The implications are important for long-standing debates about performance and partisanship, and reveal that public opinion about party and governing competence is, to a great extent, the product of major shocks and predictable dynamics