The Lasting Musical Impact of Ludwig Van Beethoven and Wolfgang Amadeus

Many people compare the musical works of Ludwig Van Beethoven and Wolfgang Amadeus Mozart because of the styles of music that they produced. They were also similar because of their age and the music period in which they created in. Throughout their lives these two composers had vastly different customs and behaviors. Each composer contributed to their own unique styles of music, however they continue to be a musical inspiration in today’s world. Many people of the early classical music period reacted differently to both of the musician’s works because of the unique way they chose to create and present their music. These musician’s created a lasting effect on the musical world that we see today. Although Mozart was older than Beethoven by fifteen years they were brought up in extremely different environments. Early on in their lives both children were recognized because of their talent with music. They were both better know as prodigy children. Mozart started his career on the harpsichord when he was only three years of age, and performing at the early age of seven. The age at which Beethoven played is not known. However, â€Å"It is clear that at a very early age he received instruction from his father on the piano and the violin. Tradition adds that the child, made to stand at the keyboard, was often in tears.† (Grove music online, Joseph Kerman) Mozart, as well, received instruction from his father, however it is said that at an early age he could play an instrument by ear. Beethoven’s family had performed at the Court of the Elector of Cologne for many years. Beethoven’s father was a local musician, first as a young soprano, and then through his adult years a tenor. He could also play the violin and piano. Mozart’s f... ...2015. http://www.oxfordmusiconline.com/subscriber/article/grove/music/40258pg3?q=mozart&search=quick&pos=5&_start=1#firsthit Wagele, Elizabeth. Elizabeth Wagele. â€Å"Beethoven’s Personality and Music: The Introverted Romantic.† Accessed: 27 May 2015. http://www.wagele.com/Beeth-personality.html Salter, Hannah. Ludwig Van Beethoven’s Website. â€Å"Testament.† 2001. Accessed: 25 May 2015. http://www.lvbeethoven.com/Bio/BiographyHeiligenstadtTestament.html Yoho, Agencja. Encyclopedia. â€Å"Beethoven’s Output.† Accessed: 26 May 2015. http://www.beethoven.org.pl/en/encyklopedia/beethoven/tworczosc Wolfgang Amadeus Mozart 1756-1791. â€Å"Biography.† Accessed: 26 May 2015. http://www.its.caltech.edu/~tan/Mozartreq/main.html Beethoven, Ludwig Van (1770-1827). Accessed: 26 May 2015. http://www.cartage.org.lb/en/themes/Biographies/mainbiographies/B/beethoven/2.html

Banning Fireworks Essay

Fireworks are used for special events in the whole world, a lot of people have unlimited access to buy fireworks. When special events are coming up people get excited to watch fireworks exploding in the sky. Some people do not realize fireworks are dangerous in many ways. Something good I can tell about fireworks is, when I was a child I used to play with fireworks, and it was funny to watch them explode. This Christmas my brother and cousin were playing with fireworks but they had an accident with only one firework, my brother lit a firework, then my brother and cousin ran away from there but the firework flew against my cousin burned at his ear, then the same firework burned my brother in his arm. The first reason fireworks should be banned is that fireworks cause accidents to some people, and in some cases people die to play with them. People between 6 and 19 years old have more than 50% of provability of hurt themselves playing with fireworks. Fireworks are made with different kinds of ingredients but the most dangerous is the gunpowder because it is form part of the base of the fireworks and it is very explosive. When fireworks explode they produce fire, also fireworks explode so quickly that some people get burns and wounds caused for the fire emitted for fireworks when they explode. Fireworks are most use in holidays or a special event such as Christmas, New Years, Independence Day, and many other events such as thematic parks or zoos. Fireworks should be banned in the whole world because they are dangerous to the person operating them and to bystanders,  they start fires when landing in flammable materials and nature, and they cause lot pollution. One reason fireworks should be banned is that they cause fires after landing in flammable materials and nature. Some fireworks still on fire when they are landing, some houses, business and personal property such as cars are damaged because of the fireworks. Sometimes fireworks land over flammable materials such as paper, cartons, trash, causing fires. Nature such as trees, gardens and water are affected as well, water is one of the most important natural resource that is protected for many environmental groups, and one of them is the environmental group of San Diego Coast Keeper. Last year Sea World applied for one permit to use fireworks in their shows, to avoid being sued for the environmental group Coast Keeper, Sea World is going to be the first park in the whole nation â€Å"to obtain a pollution discharge permit for exploding fireworks over a body of water, to ensure no harm is occurring to Mission Bay†. (Rogers, 2007). Fireworks cause pollution that affect people and environment. A lot of people in the whole world have a respiratory disease such as asthma, hyperventilation and lung cancer. The human respiratory system provides oxygen to the body and lungs help to clean and remove all body wastes, also lungs help to filter out infectious agents cause from smoke and other pollutants such as fireworks. When the environment is contaminated with pollution such as the one that fireworks emit, the level of contaminants materials increase extremely that people that have pulmonary diseases cannot breath because of the contamination in the air. Asthma in one of the most dangerous diseases in the world, asthma is a condition in the respiratory system that cause spams in the lungs. People that are more affected with this condition are children, but they usually get over the respiratory conditions as they grow old. In holidays some people go to the hospital because of the pollution in the air, because the environment is contaminated with the fireworks smoke. The environment of this world is already damaged with smoke and residues of heavy metals that stayed in the air; the pollution reduces for fireworks are equal to a thousand burned tires in only one day. Fireworks are only one of many factors that cause pollution in the  world. Fireworks have a negative impact to the world, fireworks affected people when they play with fireworks in a lot of ways, and health is one of them. Fireworks start fires damaging property and nature, and the damage is irreversible, some families have lost their houses and personal property that they struggled to pay for it. The nature is something that after damage takes years to regenerate, also the wildlife is affected because they live in this environment as well; the forest is one of the most affected habitats. The contamination is a big factor that it is really serious to the planet. The biggest polluter is the human being, and the human cause all the pollution that affect animals, plants, themselves, the whole planet in general. Everybody should have respect for the environment because everybody is part of it, is the environment is damaged everybody is affected as well. Children are the future of the world environment, everybody have to teach them how to take care of the environment, people need to put effort in to the environment taking care of it, the government is an essential part to take care for the ecology, but the people is the one who decides the course of their habitat, stop blames the government for giving permission for using fireworks or not, and get started taking care of the planet. Do not change the magic of the world and its beauty for fake magic like fireworks. Think about the environment first. Rodgers, T. (2007, November 29). Fireworks permit for Sea World considered. Union Times San Diego. Retrieved from www.signonsandiego.com International society for pharmaco economics and outcomes research. (2002). Fireworks injuries lead to amputation and vision loss. Retrieved from www.ispor.org University of Phoenix. Library. Myatt, S. (2011) Hazards associated with the large-scale storage of fireworks. Retrieve from https://ebscohost.com

Friedrich Nietzsche And William James - 974 Words

Friedrich Nietzsche and William James were philosophers who examined the search for truth and its application in modern society. While both scholars were contemporaries and concentrated on the function of truth, Nietzsche’s philosophy advocated a scientific approach which renounced all religious frameworks, while James’ theory enabled one to find truth even in the metaphysical. In â€Å"The Portable Nietzsche,† Nietzsche investigates the meaning of truth in the apparent world and its relationship to the proposed existence of God. More specifically, the philosopher attempts to explain how our world is misguided by the moral framework propagated by Christianity. This religion promises a God created â€Å"true world,† but only for those who are the most pious and repentant. However, even as this promise becomes more distant and obscure, the quest for everlasting life still creates a pervasive set of morals that taint one’s views of truth in the apparent world. Hence, the only way to overcome this obstacle and attain truth in this (apparent) world, is by divesting from the beliefs and moral framework created by Christianity. Nietzsche’s argument begins by questioning what is the meaning of truth? Is it an absolute, or as Nietzsche believes, the result of â€Å"arbitrary abstraction,† that derives its meaning from the individual’s experiences, language and perspectives? (45) Hence, truths are basically â€Å"illusions,† influenced by a prescribed set of virtues preached by Christianity andShow MoreRelatedJim Morrison1446 Words   |  6 Pagesï » ¿Joseph S. Ms. Whitten English 4/Period #1 3 Mar. 2014 James Douglas Morrison The most legendary man to live mainly people know him as Jim Morrison or Lizard King, known for his unique music and writings. Considered as a sex icon in the 60’s due to his charismatic character and giving birth to rock in roll. James Douglas Morrison, an American Poet, filmmaker lead singer for The Doors, was influenced by philosophers and poet’s views on aesthetics and morality mainly portrayed in FredriechRead MoreEssay Ingenious Pain1189 Words   |  5 Pagesduring The Enlightenment of the 18th century. This dramatic novel portrays James Dyer, the main character, is born in 1739 without the feeling of pain. In the eight parts of the story, the structure begins near the end in which an autopsy is taken place of James dyer, who died in 1772. The climax of the story is not of his death, but rather the metamorphosis of his human suffering. This change connects with Friedrich Nietzsche theory of pain. In pain there is as much wisdom as in pleasure: like theRead Mor eEssay about Module 41422 Words   |  6 Pages 13. 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Capital Punishment Should Be Illegal - 1613 Words

Why Capital Punishment should be illegal? The Constitution that governs our laws in America is there to protect all of the people and that includes the criminals that are on death row. The death penalty materially violates the constitutional ban against cruel and unusual punishment, the guarantees of due process of law, and of equal protection under the law. (Bedau, Hugo Adam, The Case Against the Death Penalty) This is the reason why capital punishment should be illegal in all fifty states. We believe that the states should not give itself the right to kill any human beings. Capital punishment is an inexcusable denial of civil rights and is inconsistent with the basic values of our democratic system. The death penalty is uncivilized in theory and unfair in practice. The death penalty system in the US is applied in an unfair and unjust manner against people, largely dependent on how much money they have, the skills of their attorneys, race of the victim and where the crime took place. Through litigations, legislation, and encouragement against this vicious and brutal way, we strive to prevent executions and seek to abolishment of capital punishment. (Bedau, Hugo Adam, The Case Against the Death Penalty) We would like to think that the death penalty is more cost effective. It seems like the accused is seen in court for their horrendous crime, sentenced for Capital Punishment, and the next day they face execution, easy and cheap for us taxpayers. That is farShow MoreRelatedCapital Punishment Should Be Illegal1536 Words   |  7 PagesCapital punishment is the planned taking of a legally convicted persons life. Convicted persons are put to death under certain guidelines; such as age, and the crime that was committed. 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The sentence doesn’t deter crime, (citation needed) and in some cases it only exasperates the crime which it was supposed to deter. Also, in order to keep an inmate on death row it costs on average nine ty thousand dollars more than keeping an inmate forRead MoreCapital Punishment Should be Abolished883 Words   |  4 Pages Capital punishment is the punishment of death for a crime given by the state. It is used for a variety of crimes such as murder, drug trafficking and treason. Many countries also have the death penalty for sexual crimes such as rape, incest and adultery. The lethal injection, the electric chair, hanging and stoning are all methods of execution used throughout the world. Capital punishment has been around since ancient times; it was used in ancient Rome, and one of the most famous people to be crucifiedRead MoreCapital Punishment Should Be Abolished Essay672 Words   |  3 PagesCapital Punishment Should Be Abolished Capital punishment is a brutal antiquated concept that must be abolished in the name of civilised society. Each year in just America, the land of freedom + the just, 650 people r added 2 the death row + 105 r executed. The death penalty is the harshest form of punishment in the world today. Once the jury has proved a criminal guilty theyRead MoreThe Illegalization Of Capital Punishment1441 Words   |  6 PagesBrianna Pulido Ms. Ingram American Literature 14 April, 2015 The Illegalization of Capital Punishment The Death Penalty, also termed capital punishment, is the legal process in which a person is put to death by the federal or state government based on having committed one of 43 capital crimes, such as first-degree murder, espionage or treason. The death penalty is enforced based upon the idea that law abiding members of society will no longer have to worry about convicted criminals being ableRead MoreCapital Punishment : Lethal Injection824 Words   |  4 PagesCapital Punishment The death penalty is the punishment by lethal injection for committing serious criminal offenses. There are 32 states, including California, which has the death penalty and 18 states where the death penalty is illegal. The jury convicts when the death penalty is going to be used. The New York Times board, 19 expertise journalists, wrote an editorial titled â€Å"The Humane Death Penalty Charade†, discussing that people should be against capital punishment because it is torture andRead More Against Capital Punishment Essay1273 Words   |  6 PagesAgainst Capital Punishment What is the true value of a human life and how can one trade it for another? Isn’t it said repetitively in religion and government that each life should be treated equally? Then, how are we allowed to condemn a person to death? How can we make abortion illegal but capital punishment legal in certain circumstances? No matter what way you look at it capital punishment is murder. If each year there is about 250 people added to death row and 35 executed imagine how manyRead MoreShould The Death Penalty Be Illegal Through The Nation?1623 Words   |  7 Pages Why should the death penalty be illegal through the nation? Murder is wrong we all know and come to the understanding of that. Ask yourself, then, what is capital punishment? Capital punishment is defined as the legally authorized killing of someone as punishment for a crime. The death penalty also known as capital punishment is an issue that have the United States quite divided. While there are many supporters of it, there is also a large amount of disapproval

Contemporary Reporting on Financial Matters Essay

Essays on Contemporary Reporting on Financial Matters Essay The paper "Contemporary Reporting on Financial Matters" is a good example of an essay on finance and accounting. The most important aspect in contemporary reporting on financial matters is the ability to develop critical and well-informed decisions. It also requires putting into consideration all possible implications for investment and its position in today’s competitive and viciously competitive market. More so is due to the fact competition exerts so much pressure on proprietors that the very limited chance of corporate survival almost entirely depends on anticipating change and dynamics and getting it right virtually all the time. Contemporary accounting and reporting policies have been and will in the foreseeable future remain a direct challenge to the traditional principles. Issues such as audit failure, financial crises, and troubled banking system, increased market volatility, inequality and other challenges to business such as climate change and increasing moral and e thical responsibility have changed have become the central issues in contemporary accounting and reporting policy determinants. In fact, corporate environment commentators predict for the present and into the near future, policies in reporting and accounting are going to be influenced more by certain issues that organizations should start paying specific attention to.  These issues that organizations should be paying attention to include investor appeal, market trends and their anticipation, trends and direction in regulation policies, government policies and possible changes to that effect, society and environmental sensitivities. In this respect, your company should take a keen interest in these issues if you are to expect positive future prospects and favorable placement with regards to competition. It is also worth noting that even the literature for reporting is expected to be more layman in approach and to take a persuasive approach for the near future and that should be wor th incorporation within your organization. This is because there is a forecast of a future where corporate organizations are likely to be more dependent on their public and are going to invest more towards client satisfaction besides their primary operation. Your company should also consider for the short time incorporation of institutional and regulatory capacity building and harmonization of corporate sector financial reporting and auditing.You should also critically scrutinize the implication of all financial decisions especially during asset acquisition and other business undertakings. The decision as to whether it is more prudent to buy out rightly or to lease when acquiring business assets and when conducting a sale of business products however cases specifically with no conventional model for the most business-savvy option.It is also dependent on the financial situation and the business climate at the time and in the foreseeable future. As for your situation, you should consi der buying the more durable and fundamental assets like premises since they are resalable and have could have appreciating value in a good environment. Leasing actually means you don’t own these premises and you would still have to pay your entire lease period no matter the situation of your business. While this option is much cheaper, it should not be considered in an unstable or falling housing market. On the general ideal terms, however, buying the premises is the better option as it is cheaper in the long run and advisable if you have a long term projection for your business.When making similar decisions on business products, it could be prudent to sell completely since technology evolves rather quickly and you risk holding onto obsolete products. It is also worth noting that computers are rather fragile equipment with high maintenance costs that would greatly reduce in value over a fairly short time and therefore not worth the risk.

Racism my antonia Essay Example For Students

Racism my antonia Essay My AntoniaRacism has been a controversy since the beginning of time, whether it be skin color, social status, or nationality. The term racism defines as an irrational belief in the superiority of a given group, nation, or people, usually ones own. Racism comes in many different forms and can be directed at many different people. There is the violent racism, inflicted mostly by skinhead gangs, neo-nazis, the Ku Klux Klan and the Aryan nations. These groups direct their hatred to all kinds of different people, Blacks, Asians, and Hispanic. These are todays problems. The novel My Antonia by Willa Cather, brings out different types of discrimination such as racism, sexist, and anti-immigration back in the 1800s. Racism blind ones self so much that all one could see in another race is something ugly and disgusting, all because they are different.The illustration in the novel when Jim descried an African-American child as a Negro head yet almost no head at all without anything behind their ears but folds of neck under closed-clipped wool (page 118). Another situation was when Jim descried an African-American woman as a buxom Negro wench (page 119). Including the part where Jim describes that, Lapland women were fat and ugly with squint eyes (page 154). I have seen these situations usually in a verbal fight of two people of different races. They would try to hurt each other by verbally throwing inferior describing at each others ethnic background or physical features. Natives seem to have a natural instinct of not being able to trust foreigners. Most of the time is because they have insufficient knowledge about foreigners such as times in the novel when Jims uncle mentioned how you can not trust the Swedes to be fair (page 84). I have seen parents who would not let their kids hang out with kids that are different race. They tend to believe that kids, who are not the same race as they are, usually are troublemakers and low in dignity because of the way they dress. I believe that parents who are like that have insufficient culture knowledge and tend to stereo type based on skin color and dress code. A common stereo type is a person who wears extremely baggy clothes is believe to be in a gang and into drugs. The truth is baggy clothes are in fashion, just that some kids tend to go over board. New comer families usually do not have much respect from the natives because they do not have much money. They are often get mistreated, that is how it seems like it now and still has not change since the 1800s. The novel describe Jims uncle commented that an eleven year old American was better than the Shimerda family (page 82). Contrasting a family to an eleven-year-old kid is very disrespectful. This is common and does happen to families that do not have much dignity because of money problems; people will talk behind their back. Another situation in the novel is when Jims uncle stated that Swedes will work for anything because they are poor (page 86). In current time, this seems to be the case, but certain race does not apply. In conclusion, I have learned through out writing my essay that being racist is not the way to be if I want to rise to the top. This world is now very diverse with different culture everywhere and different races in every school, industry, and even governmen t facilities.To be successful in this world I must not ever be racist for this is now a world of diversity.

Running Head Fraud investigation report

Abstract The subject of this investigative report is an alleged asset fraudulent disbursement scheme in the procurement department of the Plant of Lakes, Inc. The investigations were commenced as a result of an anonymous tip received by the company on June 12, 2007 that a company employee had been submitting false expense claims for billing to the company.Advertising We will write a custom essay sample on Running Head: Fraud investigation report specifically for you for only $16.05 $11/page Learn More After piecing together all the relevant enquiries and reviews of relevant documents that were deemed necessary in obtaining an independent nonbiased factual account of the alleged crime, this report submits to confirm that indeed the alleged fraud was committed. This report therefore aims to detail the evidence supporting this deduction by examining the scale of the fraud and detailing in a chronological manner the findings of the investigations. The report concludes with a list of recommendations and action plans required to be done firstly to the culprits to deter such future actions by other employees and secondly to improve the system in order to completely seal the identified loopholes. Introduction An asset fraudulent disbursement scheme is a form of fraud whereby, the perpetrator usually a company employee dishonestly hatches a plan to take company funds through false expense claims by concealing the details of the expense such that it will only appear as a normal expense. Fraudulent disbursements may be classified into five major subcategories. These are; check tampering, register disbursement schemes, billing schemes, expense reimbursement schemes and payroll schemes (wells, 2011). According to a 2008 survey by the Association of Certified fraud Examiners, fraudulent disbursements account for 63.9 percent of all frauds committed within a company (Singleton and Singleton, 2010). In all the five subcategories of fraudulent disb ursements, billing schemes so far remain the most prevalent and preferred scheme used to commit fraud. A 2009 Global Fraud Survey found this form of fraud to contribute about 52 percent of the fraudulent disbursements (wells, 2011). Billing schemes refers to frauds whereby, the perpetrator intelligently exploits the company accounting system to steal funds through submission of bogus claims guised in one form or another (wells, 2011). Our investigations centered mainly on this form of fraud as our initial tip off indicated that this was most certainly the avenue used to commit fraud in Plant of Lakes Inc. Types of billing schemes Billing schemes are the most prevalent types of frauds committed in an organization and may take three different forms. These are; Shell vendor schemes, personal purchases schemes, and non-accomplice vendor schemes (Roberson Birzer, 2009).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Shell vendor schemes Shell vendor schemes refers to a situation whereby a fictitious company which is usually formed with the sole purpose of committing fraud, is used to generate fraudulent claims to the target company upon which when the checks are drawn are channeled to the perpetrator. Since the shell vendor must by all means be guised to be a genuine vendor to erase suspicion from the relevant authorities, the perpetrator must be in a position of authority or influence to ensure that the phony vendor is added or enlisted as a genuine vendor and that the fraudulent invoices are also approved without attracting undue attention. Alternately, another version of shell vendor scheme are pass through schemes where the perpetrator actually do the actual purchasing of the invoiced goods but jointly with the vendor inflates the claims. The inflated amounts is either shared by the vendor and employee or wholly channeled to the employee (Pedneault, et al, 2012). Non -accomplice vendor schemes Non-accomplice vendor schemes unlike the above cases of a shell vendor, involves a genuine and legitimate vendor who rather innocently find themselves unknowingly being used by the perpetrator to advance their ill motives. This is achieved through the perpetrator overbilling the company using the vendors invoice but later intercepting the check before it reaches the vendor or asking for a refund from the vendor of the overbilled amount. Alternately the perpetrator may requisition unwanted merchandise and process the payments only to later return the merchandise and intercept the refund check (Albrecht et al, 2011). Personal purchases schemes These kinds of schemes involve employees using the company’s funds to foot bills incurred to purchase their own personal items. According to Singleton and Singleton (2010), these kinds of frauds are the easiest to perpetrate especially with the advancement in e-procurement systems and a variety of purchase metho ds. Findings of the investigations Following the investigations that were conducted between the months of August to November 2009, credible facts were obtained to the extent that the now terminated Associate director of purchasing, Mr. Smith and his administrative assistant, Ms. Bad were involved in fraudulent deals aimed to exploit the company for their own personal gains.Advertising We will write a custom essay sample on Running Head: Fraud investigation report specifically for you for only $16.05 $11/page Learn More In conjunction and from the support and cooperation received from Mr. Jones of Sterns, an approved vendor, we were able to ascertain that Mr. Smith and his administrative assistant Ms. Bad had formed a personal purchases scheme which they used to benefit themselves at the expense of the company’s resources. All these was made possible through a corporate purchased card that was given to the then Associate director of purchasing, ca lled Mr. Smith; the card would be used to purchase personal items from Sterns for him and his administrative assistant then billed to the company as purchase of company assets. Mr. Smith would then in conjunction with his administrative assistant conjure to conceal their irregular deals by making a copy of the invoice for filing in the company records but not before altering the true identity of the items being invoiced. After the alterations, this would appear as a genuine purchase of company asset and thus escape any suspicions of being detected by the company management or even auditors. How the scheme was hatched and operated The scheme by Mr. Smith and Ms. Bad according to information received from Mr. Jones of Stern seems to have been hatched about 6 months ago. In the scheme, Mr. Smith or Ms. Bad would walk into an approved vendor store and using the corporate purchased card issued to Mr. Smith, make personal purchases and be issued with an invoice. The two would then proceed to make a copy of the obtained original invoice but making sure they alter the identity of the actual purchased personal item with a more acceptable regularly required item for use by the company and often retailing about the same price. Their main objectives in doing this are mainly two. First, by having a copy of the invoice complete with details such as the vendor name and address as well as the referred invoice number, it would elicit little suspicion should the vendor present their accrued statement of accounts for settlement. Secondly, by changing the identity of the item bought to one resembling items more commonly consumed in the company, it would be easier to maneuver in ensuring they pass through the procure system without suspicion (Rittenberg, Johnstone Gramling 2011). In our first step towards our efforts to substantiate they existence of the above we scheme, we observed that the company has done well in establishing and maintaining a physical assets database. The pur pose of this database is to record all non disposable items worth $1,000 or more purchased by the company.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Each of such items would be recorded in the database after being assigned a barcode and a unique ID number label in order to trace it. This database and perhaps why Mr. Smith deemed it necessary to incorporate Ms. Bad in his scheme is in the custody of the administrative assistant who maintains and updates it. In order to ascertain the allegation made, we deemed it necessary to examine all expense claims by members of staff invoiced to the company in the last financial year. A careful scrutiny of these claims revealed that about â€Å"$8,795.60 in false invoices had been submitted for reimbursement through the purchasing department† (Albrecht 2011). We did not have solid evidence though but as first step, we established as our first and main suspect the purchasing director. This was in consideration that the tip offered was that a computer server supposedly purchased was false and that in place a high definition flat screen television had been bought. In addition, all this wo uld not have passed without raising any suspicion to the director if at all he was not involved. With all these information in mind, we set forth to examine and compare the physical assets database with the purchased assets file as per the company financial accounts. Our first suspicions were raised when we noted that, for the alleged purchase of a computer server there was no original invoice but only a copy. This prompted us to check for the item in the physical assets database and to more of our surprise, no such record of a purchase of a computer server was present in the database and â€Å"no ID number had been issued of any similar item in the past 10 months† ( Wells 2011). Just to confirm it was not an omission, we contacted the vendor, Sterns, who was alleged to have supplied the same item as per the details of the invoice copy via their contact person Mr. Jones. Mr. Jones confirmed the existence of similar invoice number billed to Plant of Lakes, Inc. but for HD Tele vision and not a Server. The allegations had been partly confirmed and after further examining the purchases records and assets database no HD television had been purchased by the company. We decided to visit Sterns in order to interrogate and get more details from Mr. Jones. Mr. Jones told us of his suspicions in the past 6 months when outside the norm Mr. Smith and Ms. Bad made 2 and 3 purchases respectively using Mr. Smith’s purchase card from the vendor but instead advised they would personally come to pick up the purchased items. To substantiate these claims we picked invoices of the items purchased from the vendor but personally picked up by either Mr. Smith or Ms. Bad where only copies of the original invoices albeit different as to the item purchased were found in the plant purchasing records. It is here that with all the facts gathered we concluded our investigations convinced beyond reasonable doubt that we had solid evidence to prove that Mr. Smith and Ms. Bad had established a personal purchases scheme to defraud the company. Conclusions and recommendations It is our considered opinion that the associate director in charge of purchasing, Mr. Smith and the administrative assistant, Ms. Bad jointly conceived a personal purchases scheme to defraud the company. As such, we recommend for their immediate termination of their services with the company and opening of criminal proceedings against them for their fraudulent activities. In addition, we wish to recommend the following measures to guard against such future activities and improve the system; In future all expense claims be settled upon verification and authentication of the originality of the source documents That, a monthly credit activity report on corporate charge cards to be generated and a routine review of all expenditures done. References Albrecht, S. W. et al (2011). Fraud Examination, 4th Edition. New York: Cengage Learning Pedneault, S. et al (2012). Forensic Accounting and Fra ud Investigation for Non-Experts, 3rd Edition. New York: John Wiley Sons, 2012 Rittenberg, L. E., Johnstone, K. and Gramling, A. (2011). Auditing: A Business Risk Approach, 8th Edition. New York: Cengage Learning Roberson, C. and Birzer, M. (2009). Introduction to Private Security: Theory Meets Practice. Oxford: Allyn Bacon, Incorporated, 2009 Singleton, T. W. and Singleton, A. J. (2010). Fraud Auditing and Forensic Accounting, 4th Edition. New York: John Wiley Sons, 2010 Wells, J. T. (2011). Corporate Fraud Handbook: Prevention and Detection. 3rd Edition. New York: John Wiley Sons This essay on Running Head: Fraud investigation report was written and submitted by user Liberty Downs to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.