Contemporary research among fraud professionals indicates that organizations lose 5% of revenues from every year which makes the in this area and derivation detection models very important. The purpose article is to develop a new accounting tool will help companies investors prompt prevention can finally result preservation financial stability as well more efficient capital allocation. In conte...

Knowledge bases (KBs) about notable entities and their properties are an important asset in applications such as search, question answering dialogue. All popular KBs capture virtually only positive statements, abstain from taking any stance on statements not stored the KB. This paper makes case for explicitly stating salient that do hold. Negative useful to overcome limitations of systems mainl...

We present the first step in a program to develop a comprehensive, unified equilibrium theory of asset and liability pricing. We give a mathematical framework for pricing insurance products in a multiperiod financial market. This framework reflects classical economic principles (like utility maximization) and generates pricing algorithms for non-hedgeable insurance risks.

BACKGROUND Monetary incentives in survey research may provide important gains from a methodological perspective in the control and reduction of survey error associated with potential nonresponse of participants. However, few studies have systematically investigated the use of monetary incentives or other methods to improve the response rates in the nonphysician clinician population. OBJECTIVE...

We study the cascading dynamics immediately before and immediately after 219 market shocks. We define the time of a market shock T{c} to be the time for which the market volatility V(T{c}) has a peak that exceeds a predetermined threshold. The cascade of high volatility "aftershocks" triggered by the "main shock" is quantitatively similar to earthquakes and solar flares, which have been describ...

.01 This section addresses the auditor's responsibility to design and implement responses to the risks of material misstatement identified and assessed by the auditor in accordance with section 315,Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, and to evaluate the audit evidence obtained in an audit of financial statements. Section 700, Forming an...

Small and medium enterprises (SMEs) constitute over 90% of construction businesses and are vital to construction industry operation. Health and safety regulations in the UK compel all organisations, regardless of their nature or size to comply with health and safety rules. However, there is evidence that the risk of suffering an occupational accident in SMEs is higher compared to large enterpri...