The accounting fraud is a deliberate manipulation and abuse of the recording of revenue or expenses in order to achieve an operating profit of the company in order to appear better than it actually is. Some companies do things that constitute fraud are:
– No list of prepaid expenses and other assets in connection – Not the classification of certain assets and liabilities – Re
Ⅰ. 개요
금융감독의 기본목적은 금융시장의 안전성 유지, 금융의 효율성 제고 및 예금자의 보호에 있으며 궁극적으로 이를 통하여 국민경제발전에 기여하는데 있다고 할 수 있다. 그러나 지금까지 우리나라의 금융감독은 규제와 보호를 특징으로 하는 전형적인 예로써 성장우선주의에 입각한 자원
fraudulent websites
Augmenting password logins
c. Legal Response
On January 26, 2004, the U.S. Federal Trade Commission filed the first lawsuit against a suspected phisher who was a Californian teenager who allegedly created a webpage designed to look like the America Online website, and used it to steal credit card information
US 2005 : Anti-phishing Act of 2005 – although n
fraud and seeking damages in excess of $6 billion.
On August 31, 2009 three Hyatt hotels in Boston laid off their entire housekeeping staffs, outsourcing the work to a Georgia company creating strong public backlash.[10]Massachusetts Governor Deval Patrick threatened a boycott of the hotels by state employees traveling on official business. The housekeepers, who were fired without previous noti
(1) What is material?
Certain provisions of the SEC apply only to matters that are “material” to the financial condition of the company. Therefore, interpretation and application of those provisions relates to the issue of “what is material”.
Item 101 of Regulation S-K requires that companies must disclose material effects that compliance with environmental law will have on earnings, c