Littérature scientifique sur le sujet « False accounting »
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Articles de revues sur le sujet "False accounting"
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Samuel, Boris. « False Accounting as Formalizing Practices ». History of Political Economy 53, no 6 (26 août 2021) : 81–110. http://dx.doi.org/10.1215/00182702-9414789.
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This article studies the inference procedures used to compute the macroeconomic indicators feeding into the International Monetary Fund’s monitoring and surveillance in Africa since the structural adjustment. In 2005, the IMF launched a procedure to denounce a Mauritanian “misreporting” over a twelve-year period. The article wonders how could the statistical fiction be validated by the IMF economists, and to what extent they took part in Mauritanian data production. The article argues that the auditor-auditee relation places less importance on the veracity and the pertinence of numbers than on the formal conformity of data and economic programs with expectations of the IMF bureaucracy. For programs and statistics to be considered consistent, tables of estimates must be filled out, even when data are missing, and the economic diagnosis must comply with monetarist-dominant orientations. By analyzing the financial programming tool, the article shows that the treatment of basic national accounting identities neglects variables like household consumption even when alternative methods exist. Changes in methods may be discarded to ensure the legibility of economic works over the years. The article therefore argues that the IMF and countries coproduce false accounts, whereby inferences of macroeconomic estimates serve other institutional functions inside the IMF besides veracity.
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Đorđević, Slaviša, et Nebojša Mitić. « Alternative accounting procedures, creative accounting and false financial reporting ». Oditor 6, no 2 (2020) : 21–37. http://dx.doi.org/10.5937/oditor2002021d.
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Everett, Jeffery. « Exploring (false) dualisms for environmental accounting praxis ». Critical Perspectives on Accounting 15, no 8 (novembre 2004) : 1061–84. http://dx.doi.org/10.1016/s1045-2354(02)00207-1.
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Bird, Tomas, Jarod Lyon, Simon Wotherspoon, Ruth King et Michael McCarthy. « Accounting for false mortality in telemetry tag applications ». Ecological Modelling 355 (juillet 2017) : 116–25. http://dx.doi.org/10.1016/j.ecolmodel.2017.01.019.
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Sutherland, C., D. A. Elston et X. Lambin. « Accounting for false positive detection error induced by transient individuals ». Wildlife Research 40, no 6 (2013) : 490. http://dx.doi.org/10.1071/wr12166.
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Context In metapopulations, colonisation is the result of dispersal from neighbouring occupied patches, typically juveniles dispersing from natal to breeding sites. When occupancy dynamics are dispersal driven, occupancy should refer to the presence of established, breeding populations. The detection of transient individuals at sites that are, by definition, unoccupied (i.e. false positive detections), may result in misleading conclusions about metapopulation dynamics. Until recently, the issue of false positives has been considered negligible and current efforts to account for such error have been restricted to the context of species misidentification. However, the detection of transient individuals visiting multiple sites while dispersing is a distinct source of false positives that can bias estimates of occupancy because visited sites do not contribute to metapopulation dynamics in the same way as do sites occupied by established, reproducing populations. Although transient-induced false positive error presents a challenge to occupancy studies aiming to account for all sources of detection error and estimate occupancy without bias, accounting for it has received little attention. Aims Using a novel application of an existing occupancy model, we sought to account for false positives that result from transient individuals being observed at truly unoccupied sites (i.e. where no establishment has occurred). Methods We applied a Bayesian multi-season occupancy model correcting for false negative and false positive errors, to 3 years of detection or non-detection data from a metapopulation of water voles, Arvicola amphibious, in which both types of patch-state misclassification are suspected. Key results We provide evidence that transient individuals can cause false positive detection errors. We then demonstrate the flexibility of the occupancy model to account for both false negative and false positive detection errors beyond the typical application to species misidentification. Accounting for both types of observation error reduces the bias in estimates of occupancy and avoids misleading conclusions about the status of (meta) populations by allowing for the distinction to be made between resident and transient occupancy. Conclusion In many species, transience may result in patch-state misclassification which needs to be accounted for so as to draw correct inference about metapopulation status. Making the distinction between occupancy by established populations and visitation by transients will influence how we interpret patch occupancy dynamics, with important implications for the management of wildlife. Implications The ability to estimate occupancy free of bias induced by false positive detections can help ensure that downward trends in occupancy are detected despite such declines being accompanied by increasing frequency of transients associated with, for example, reductions in mate availability or failure to establish. Our approach can be applied to any occupancy study in which false positive detections are suspected because of the behaviour of the focal species.
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Qian, Song S., Jeanine M. Refsnider, Jennifer A. Moore, Gunnar R. Kramer et Henry M. Streby. « All tests are imperfect : Accounting for false positives and false negatives using Bayesian statistics ». Heliyon 6, no 3 (mars 2020) : e03571. http://dx.doi.org/10.1016/j.heliyon.2020.e03571.
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Martishkin, V. V., et N. N. Prilepina. « Expert subjectivism accounting method at quality estimation ». Izvestiya MGTU MAMI 5, no 1 (10 janvier 2011) : 295–303. http://dx.doi.org/10.17816/2074-0530-70049.
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This paper describes a method allowing to take into account the subjectivism of experts while estimating the quality of technical products. Subjectivism in the quality estimation is perceived as the influence of external environment described by the errors of 1-st and 2-nd kind. We show that subjectivity can not be accurately assessed based on the classical (two-dimensional) measurement logic. More accurate are the calculations based on four-digit logic of measurements, in which besides judgments like «true statement» and «true negation», there are two additional ones: «false allegation» and «false negation».
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Griffin, Jim E., Eleni Matechou, Andrew S. Buxton, Dimitrios Bormpoudakis et Richard A. Griffiths. « Modelling environmental DNA data ; Bayesian variable selection accounting for false positive and false negative errors ». Journal of the Royal Statistical Society : Series C (Applied Statistics) 69, no 2 (27 décembre 2019) : 377–92. http://dx.doi.org/10.1111/rssc.12390.
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Shanks, Leslie, Koert Ritmeijer, Erwan Piriou, M. Ruby Siddiqui, Jarmila Kliescikova, Neil Pearce, Cono Ariti, Libsework Muluneh, Johnson Masiga et Almaz Abebe. « Accounting for False Positive HIV Tests : Is Visceral Leishmaniasis Responsible ? » PLOS ONE 10, no 7 (10 juillet 2015) : e0132422. http://dx.doi.org/10.1371/journal.pone.0132422.
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Chordia, Tarun, Amit Goyal et Alessio Saretto. « Anomalies and False Rejections ». Review of Financial Studies 33, no 5 (17 février 2020) : 2134–79. http://dx.doi.org/10.1093/rfs/hhaa018.
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Abstract We use information from over 2 million trading strategies randomly generated using real data and from strategies that survive the publication process to infer the statistical properties of the set of strategies that could have been studied by researchers. Using this set, we compute $t$-statistic thresholds that control for multiple hypothesis testing, when searching for anomalies, at 3.8 and 3.4 for time-series and cross-sectional regressions, respectively. We estimate the expected proportion of false rejections that researchers would produce if they failed to account for multiple hypothesis testing to be about 45%.
Thèses sur le sujet "False accounting"
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D'ALTILIA, LETIZIA. « Il "nuovo" reato di false comunicazioni sociali : aspetti di criticità e profili di comparazione ». Doctoral thesis, Università degli Studi di Milano-Bicocca, 2019. http://hdl.handle.net/10281/241233.
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Il sistema di incriminazione delle false comunicazioni sociali, come configurato dalla legge n. 69 del 2015, è caratterizzato da un elevato grado di indeterminatezza, in quanto molteplici elementi sono affidati alla valutazione discrezionale del giudice, come la questione delle valutazioni ha immediatamente dimostrato.
Nel tentativo di analizzare al meglio i contenuti della riforma, è condotta una ricognizione storica riguardo all’evoluzione dell’attuale figura di reato, a cui segue un confronto con altri ordinamenti, di civil law e di common law. L’esito è sconcertante. In particolare, si può constatare come, rispetto alla riforma del 2002, la normativa introdotta dalla riforma del 2015 rappresenti più che un progresso, piuttosto un regresso; sembrerebbe che le modifiche recentemente apportate alle fattispecie di reato in esame, abbiano reso la normativa nazionale “più vicina” a quella degli altri Paesi capitalistici, ma dal punto di vista sistematico, anche sotto questo versante, restano le perplessità e le aporie derivanti dalla vaghezza del requisito del “materiality” (come mostrato proprio dall’esperienza anglosassone), dalla scomparsa dell’elemento del danno dalla fattispecie generale (artt. 2621 e 2622 c.c.) e dalla ricomparsa nelle fattispecie “minori” di cui agli artt. 2621-bis e 2621-ter c.c. e, più in generale, dalla eventuale relegazione ad una dimensione puramente pubblicistica degli interessi offesi dal reato, anziché alla sfera patrimoniale individuale dei soggetti destinatari della falsità.
In un quadro del genere, l'unica prospettiva possibile è quella della lettura rigorosa che assegna al dato normativo il significato più rigido possibile, come suggerito dal ruolo preminente della legalità formale all’interno del nostro sistema penale.The reformed system of criminalisation of false accounting, as configured by law n. 69 of 2015, is characterised by a high degree of indeterminacy, as multiple elements are entrusted to the judge’s discretionary assessment, as the problem of evaluations has immediately revealed. With the aim of trying to better analyze the contents of the reform, the thesis begins with a historical survey regarding the evolution of the crime figure in Italian legal framework, followed by a comparison with other systems, of civil law and common law. The result is disconcerting. In particular, it can be seen that, as compared to the 2002 reform, the law introduced by the 2015 reform represents more than a progress, rather a regression; moreover, it would seem that the changes recently made to the type of crime in question have made the national legislation “nearest” to that of other capitalist countries, but from the systematic point of view, even under this aspect, remains the doubts deriving from the vagueness of the concept of “materiality” (as shown by the Anglo-Saxon experience), the disappearance of the element of the damage from the general case of crime (articles 2621 e 2622 c.c.) and the reappearance in the “minor” cases referred to in articles 2621-bis and 2621-ter c.c. and, more generally, from the possible relegation to a purely publicistic dimension of the interests offended by the crime, rather than to the individual patrimonial sphere of the recipients of falsehood. In such a context, the only possible prospect is that of a rigorous reading assigning to the normative data the strictest meaning possible, as suggested by the preeminent role of formal legality within Italian criminal system.
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Bagnati, Victor Hugo César. « Analise e desafios do IFRS4 (fase II) : contratos de seguro ». Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/1496.
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Previous issue date: 2012-05-17The purpose of this paper is to analyze the changes in IFRS4 as proposed by IASB and to make a contribution in the discussions about the challenges for implementing it in Brazil. An insurance company is a financial entity, picking up, in advance, resources from the public against future guarantee. On the other side, similar risks affecting banks also threatens insurance companies. Due to the role of banking activities in the economy, operational and solvency rules were established for financial entities based on enterprise risk management approach, there are the rules of Basel I and II. Similar requirements guided the insurance market, the so called Solvency I and II. At the same time, international organizations have been up-dating the accounting principles and the financial reports to the new dynamic and new financial instruments, so in 2008, the IASB published the consolidated standards, IFRS, including rules for insurance contracts accounting. Actions already taken and forthcoming are implemented in world scale, no more solely in one country, is the globalization of accounting principles. The implementation of IRFS4 has also other advantages as to facilitate the comparison of financial situation between Brazilian companies and also to other markets. The Brazilian Commissioner SUSEP, had been following the international practice, introducing them, gradually, in the Brazilian Insurance Market. According the opinions of specialist in these matters, recently interviewed, and as result of the interpretation of their comments, the new rules will, no doubt, will impact in company reporting both from the qualitative and quantitative points of view. About the qualitative side, are strong expectations that future financial reports, prepared under new accounting rules allows the users of the information to clearly understand the type of risks underwrites by the entities. While, from the quantitative side, valuation of assets and liabilities, based on concepts of fair value and present value of future cash flows, will impact in the calculation of the net worth, and consequently in the solvency of the entity. If the new accounting rules for insurance contracts issued by SUSEP, following most of the CPC11, demonstrates the difficulties to implement some concepts, as an example, the reporting of reinsurance operations, surely, the phase II of IFRS4 will bring to the market more troubles. On the other side, according the same experts, to achieve satisfactory results it will be necessary that, both actuaries and accountants, working hard together, in order to understand and apply the accounting rules in a correct way
O presente trabalho tem por objetivos analisar a proposta do IASB de alteração do pronunciamento IFRS4 e contribuir para a discussão dos principais desafios para a sua aplicação no Brasil. Uma entidade seguradora é uma instituição financeira, captando recursos dos clientes em troca de uma garantia futura, de modo que, essas entidades estão sujeitas a riscos semelhantes aos que ameaçam os bancos. Devido à importância da atividade bancária na economia foram estabelecidas normas operacionais e de solvência para essas entidades, com foco na gestão de riscos (ERM), são as chamadas regras Basiléia I e II. As seguradoras são alcançadas por regras similares: Solvência I e II. Em paralelo, os órgãos contábeis internacionais foram adaptando os princípios e as demonstrações à nova dinâmica do mercado e aos novos instrumentos financeiros, assim sendo, em 2008, o IASB publica o texto consolidado das IFRS, com regras para contabilização dos contratos de seguros, dentre outros itens. Todas as ações realizadas e as que estão por vir o são em escala mundial, já não mais são exclusivamente de um país ou realizadas de forma isolada: é a globalização da informação contábil. É claro que a adoção pelo Brasil das regras IFRS, facilitará a comparação da situação patrimonial e dos resultados não só entre as entidades locais, como também com outros mercados seguradores. No mercado segurador brasileiro, a Superintendência de Seguros Privados vem acompanhando as normas internacionais, incorporando-as, gradualmente, às práticas locais. Como é evidenciado através da pesquisa realizada, e com mais clareza, pela leitura e interpretação das entrevistas com especialistas nesta matéria, as novas regras terão, sem dúvida, impacto significativo nas demonstrações contábeis tanto do ponto de vista qualitativo quanto do ponto de vista quantitativo. No que diz respeito a qualidade, a expectativa é que as futuras demonstrações contábeis sejam mais esclarecedoras para os usuários dessa informação, no que diz respeito a divulgação dos riscos assumidos pelas entidades. Pelo lado quantitativo, a avaliação dos ativos financeiros e dos passivos da operação, com base no valor justo e o valor presente dos fluxos futuros, impactarão no patrimônio líquido das entidades e consequentemente na determinação da sua solvência. Se a norma contábil da Superintendência, que adota grande parte do pronunciamento CPC nº 11, sobre contratos de seguros, cujo cumprimento é exigido a partir de 2011, mostrou as dificuldades da aplicação de alguns conceitos, como por exemplo, o da apresentação da operação de resseguro, imagina-se que a futura norma, provavelmente bem próxima ao IFRS4 (fase II) vai trazer maiores dificuldades. Entretanto, em opinião dos especialistas que participaram das entrevistas, para alcançar resultados satisfatórios, será necessário que atuários e contadores se preparem de forma coordenada, no intuito de poder interpreta-las e aplica-las corretamente
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Lin, Yueh-Hsien, et 林岳賢. « Discussion About The Judgments of Financial Information False of Courts in an Accounting Prospect── Focusing in the Omission ». Thesis, 2016. http://ndltd.ncl.edu.tw/handle/tg262x.
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碩士國立臺灣大學
科際整合法律學研究所
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Courts need to make judgments about many other professional works very often, such as financial accounting. However the judges and prosecutors are not experts in accounting, if the judgment made by them conflict with the accounting professional, not only the truth of the case will be concealed; the creditability of the justice system will also be harmed. This thesis will analyze the basis of financial information and the process of firming financial information with the accounting theories in the first, then integrate practice and theories of the accounting, auditing and legal, to discuss the definition and types of financial information false. Moreover, to discuss and analyze the “materiality” factor of the financial information false and the type of “omission” in further. After that, this thesis analyzes some real criminal adjudication; compare the judgment of the courts with the accounting professional to discover whether the judgments of courts apply the accounting principles properly. Finally, this thesis discusses the future of forensic accounting in legal practice, and makes some suggestions of it. The conclusion of this thesis is the misrepresentation and omission are different types of financial information false. And the “materiality” standard are the same in a particular case no matter when the information been booked or audited or determined as an omission. The judgment of courts in financial information omission cases, are basically apply the accounting principles properly. The likely reason could be the process to determine whether the information been omitted is relatively simple. Finally, the courts could use institutional appraisal or individual appraisal, depends on the scale of influence of the case.
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Ronconi, Graziela Giovana Sanco. « AS DEMONSTRAÇÕES FINANCEIRAS FALSAS E O SEU RELEVO NO ORDENAMENTO LEGAL PORTUGUÊS ». Master's thesis, 2020. http://hdl.handle.net/10316/93528.
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Dissertação de Mestrado em Direito apresentada à Faculdade de DireitoCom o presente trabalho, pretende-se abordar o enquadramento jurídico de fraude na contabilidade, caracterizada por meio das demonstrações financeiras falsas nas sociedades por ações. Para tanto, lançaremos mão de uma análise breve sobre a importância de informações contábeis confiáveis e consistentes de modo que seja facilitada a tomada de decisão por parte dos seus usuários. Contudo, veremos que nem sempre a contabilidade é utilizada de forma adequada, podendo acarretar incertezas quanto à veracidade das suas respectivas informações. Assim, procuraremos identificar de forma sucinta as possíveis formas de falsidade informacional. Para tanto, analisaremos como as demonstrações financeiras falsas tomam forma, apontando suas características. Em seguida, faremos uma breve alusão às legislações italiana, espanhola e brasileira, que tipificam a fraude contábil. Por fim, buscaremos compreender qual poderia ser o correto enquadramento jurídico das demonstrações financeiras falsas em Portugal frente à ausência de um tipo penal específico em sua legislação. No que tange ao tema que abordaremos, apesar de possuir grande amplitude de estudo em alguns países, o mesmo foi relativamente pouco explorado, dentro de uma perspectiva portuguesa. Dessa forma, esta dissertação se preocupa em criar fundamentos para novas discussões a respeito do tema.Com o presente trabalho, pretende-se abordar o enquadramento jurídico de fraude na contabilidade, caracterizada por meio das demonstrações financeiras falsas nas sociedades por ações. Para tanto, lançaremos mão de uma análise breve sobre a importância de informações contábeis confiáveis e consistentes de modo que seja facilitada a tomada de decisão por parte dos seus usuários. Contudo, veremos que nem sempre a contabilidade é utilizada de forma adequada, podendo acarretar incertezas quanto à veracidade das suas respectivas informações. Assim, procuraremos identificar de forma sucinta as possíveis formas de falsidade informacional. Para tanto, analisaremos como as demonstrações financeiras falsas tomam forma, apontando suas características. Em seguida, faremos uma breve alusão às legislações italiana, espanhola e brasileira, que tipificam a fraude contábil. Por fim, buscaremos compreender qual poderia ser o correto enquadramento jurídico das demonstrações financeiras falsas em Portugal frente à ausência de um tipo penal específico em sua legislação. No que tange ao tema que abordaremos, apesar de possuir grande amplitude de estudo em alguns países, o mesmo foi relativamente pouco explorado, dentro de uma perspectiva portuguesa. Dessa forma, esta dissertação se preocupa em criar fundamentos para novas discussões a respeito do tema.
This paper intends to address the legal framework of accounting fraud, characterized by false financial statements in corporations. To this end, we will use a brief analysis of the importance of reliable and consistent accounting information in order to make it easier for users to make decisions. However, we will see that accounting is not always used properly and may cause uncertainty as to the accuracy of their information. Thus, we will try to succinctly identify the possible forms of informational falsehood. To do so, we will analyze how the false financial statements take shape, pointing out their characteristics. Next, we will briefly refer to the Italian, Spanish, and Brazilian laws that typify accounting fraud. Finally, we will seek to understand what could be the correct legal framework for false financial statements in Portugal in the absence of a specific criminal type in its legislation. Regarding the subject we will address, despite having a wide range of study in some countries, it was relatively unexplored, from a Portuguese perspective. Thus, this dissertation is concerned with creating the foundations for further discussions on the subject.This paper intends to address the legal framework of accounting fraud, characterized by false financial statements in corporations. To this end, we will use a brief analysis of the importance of reliable and consistent accounting information in order to make it easier for users to make decisions. However, we will see that accounting is not always used properly and may cause uncertainty as to the accuracy of their information. Thus, we will try to succinctly identify the possible forms of informational falsehood. To do so, we will analyze how the false financial statements take shape, pointing out their characteristics. Next, we will briefly refer to the Italian, Spanish, and Brazilian laws that typify accounting fraud. Finally, we will seek to understand what could be the correct legal framework for false financial statements in Portugal in the absence of a specific criminal type in its legislation. Regarding the subject we will address, despite having a wide range of study in some countries, it was relatively unexplored, from a Portuguese perspective. Thus, this dissertation is concerned with creating the foundations for further discussions on the subject.
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Fernandes, Vítor Sérgio Meirinhos Pereira. « Estudo da fase inicial de implementação de um sistema de contabilidade analítica : o caso do Exército Português ». Master's thesis, 2010. http://hdl.handle.net/1822/16652.
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Trabalho de projecto de mestrado em ContabilidadeEste trabalho de projecto aproveita a circunstância do Exército Português estar a realizar uma experiência piloto em três Unidades a nível nacional, no âmbito da adopção de um sistema de Contabilidade Analítica. Neste sentido esta investigação debruça-se sobre o estudo da fase inicial de implementação desse sistema contabilístico numa das três Unidades Piloto seleccionadas para o efeito (Escola Prática dos Serviços - EPS). Pretende-se explicar porque está a ser implementado um sistema de Contabilidade Analítica no Exército Português, descrever como está a ser implementado esse sistema e explorar quais os impactos verificados ao nível da fase inicial de implementação. Os imperativos legais que emergiram com a Reforma da Administração Financeira do Estado, nomeadamente os que se encontram estipulados no Plano Oficial de Contabilidade Pública, constituíram a principal força motriz para que o Ministério da Defesa Nacional colocasse ao dispor dos vários organismos que compõe a sua estrutura, incluindo o Exército Português, um Sistema de Informação integrado assente nas Tecnologias da Informação, capaz de responder às actuais necessidades e exigências quanto ao desenvolvimento de um novo modelo de gestão. Tal iniciativa, iniciada em 2004, traduziu-se no desenvolvimento de um projecto designado por Projecto SIG – Sistema Integrado de Gestão. Este projecto colocou ao dispor das várias entidades um software (SAP R/3), composto por diversos módulos, no qual se destaca o Módulo CO – Controlling que constitui a principal ferramenta ao alcance do Exército Português para o desenvolvimento da Contabilidade Analítica. Nesta fase inicial de implementação as Unidades Piloto terão de desenvolver trabalhos de implementação e parametrização do referido módulo, atendendo a um modelo experimental de Contabilidade Analítica previamente definido, para ser possível a sua entrada em funcionamento. Através da análise documental e a realização de observações e entrevistas, com este estudo de caso, tomou-se consciência do trabalho desenvolvido pela EPS que contribuiu para a devida entrada em funcionamento do Módulo CO – Controlling, tornando assim possível a implementação da Contabilidade Analítica. Os resultados apurados com esta experiência piloto indicam que este exemplo pode ser tomado como referência e ponto de partida, em fases subsequentes, para a devida orientação e difusão da informação na implementação de um sistema de Contabilidade Analítica no Exército Português a nível global. Através do Módulo CO – Controlling, a EPS conseguiu reflectir a sua realidade em termos organizacionais e os objectivos de informação pretendidos no âmbito deste sistema de informação contabilístico. O desenvolvimento deste trabalho contribuiu também para enriquecer os conhecimentos do investigador no âmbito da implementação do Módulo CO – Controlling numa Unidade, Estabelecimento e Órgão do Exército, facto esse que irá ocorrer no futuro próximo na sua própria Unidade de prestação de serviço.
This study project takes advantage of the circumstance of the fact that the Portuguese Army is conducting a pilot experiment in three Units at national level in the intent of the adoption of a system of Cost Accounting. In this sense, this research focuses on the study of the initial stage of implementation of this accounting system in one of three Pilot Units selected for this purpose (Escola Prática dos Serviços - EPS). We attempt to explain why a Cost Accounting system is being implemented in the Portuguese Army, describe how it is being implemented and explore the impacts occurred at the early stage of implementation. The legal requirements that emerged from the Reform of State Financial Administration, including those that are stipulated in the Official Plan of Public Accounting, where the major driving force for the Ministry of National Defence puts at the disposal of the various agencies that make its structure including the Portuguese Army up, an integrated Information System based on the Information Technology, able to meet current needs and requirements for the development of a new management model. Such initiative, begun in 2004, resulted in the development of a project called Project SIG – Integrated Management System. This project has placed at the disposal of various entities software (SAP R / 3), composed of several modules, in which we emphasize Module CO - Controlling, the main tool at the reach of Portuguese Army in the development of Cost Accounting. At this early stage of implementing the Pilot Units will develop some implementation works and parameterization of the given module, attending to an experimental model of Cost Accounting as previously defined, so that it can enter into operation. Through documental analysis, observations and interviews, in this case study we became aware of the work of the EPS which contributed to the entry into operation of the Module CO – Controlling itself, thus making possible the implementation of Cost Accounting. The results obtained with this pilot experiment indicate that this example can be taken as a reference and starting point in subsequent stages, for proper guidance and dissemination of information on implementing a cost accounting system in the Portuguese Army overall. Through Module CO - Controlling, EPS was able to reflect its reality in organizational terms and objectives of information according to such an accounting information system. The development of this work has also contributed to enrich the knowledge of the researcher in the implementation of Module CO - Controlling a Unit, Establishment and Authority of the Army, a fact that this will occur in the near future in his own service Unit.
Livres sur le sujet "False accounting"
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Accounting standards : True or false ? New York, NY : Routledge, 2006.
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Ravagnan, Luigi, et Giordano Balestrazzi. Falso in bilancio : Reato di moda : riflessioni sull'articolo 2621 c.c. Ferrara : Corbo, 1998.
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Cellini, Valerio. Il falso in bilancio : Aspetti economico-aziendali e giuridici. Roma : Aracne editrice S.r.l, 2013.
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Insolera, Gaetano. Democrazia, ragione e prevaricazione : Dalle vicende del falso in bilancio ad un nuovo riparto costituzionale nella attribuzione dei poteri ? Milano : A. Giuffrè, 2003.
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Rayman, R. A. Accounting Standards : True or False ? Taylor & Francis Group, 2013.
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Rayman, R. A. Accounting Standards : True or False ? Routledge, 2013. http://dx.doi.org/10.4324/9780203970171.
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Rayman, R. A. Accounting Standards : True or False ? Taylor & Francis Group, 2013.
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Accounting Standards : True or False ? Routledge, 2013.
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Vivot, Maria Eugenia Martinez. El Delito de Balance Falso. Fabian J. Di Placido Editor, 2006.
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Medicare : Application of the False Claims Act to hospital billing practices : report to congressional requesters. Washington, D.C : The Office, 1998.
Trouver le texte intégralChapitres de livres sur le sujet "False accounting"
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Richard, Jacques, et Alexandre Rambaud. « Two false friends of the capital–debt concept ». Dans Economics, Accounting and the True Nature of Capitalism, 70–90. London : Routledge, 2021. http://dx.doi.org/10.4324/9781003194132-7.
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Sibson, Clare. « Criminal Liability of Directors ». Dans Company Directors : Duties, Liabilities, and Remedies. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198754398.003.0041.
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Shortly put, the criminal liability of company directors is as wide as the criminal law. Company directors appear before the criminal courts in connection with the conduct of their working lives on charges as varied as false accounting, harassment, corruption, and assault.
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Manzoor, Amir. « Early Warning System for Financial Crises ». Dans Advances in Finance, Accounting, and Economics, 22–45. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9484-2.ch002.
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To maintain financial stability, prevention of financial crisis is very important. This prevention is especially is especially important for developing countries where we need robust instruments for prediction of financial crises. One such instrument is Early Warning System (EWS). An EWS provided signals that could reflect the likelihood of a financial crisis over a given time horizon. Changing nature of financial risks due to liberalization of economies has increased the importance of an effective EWS. This chapter explores the state of the art of EWS. It is suggested that policy makers should take into account their objectives and related thresholds of various while developing an EWS since there exists a sharp trade-off between correctly calling crises and false alarms.
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Ormerod, David, et Karl Laird. « 23. Other offences involving fraud ». Dans Smith, Hogan, & ; Ormerod's Criminal Law. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198807094.003.0023.
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This chapter focuses on other offences involving fraud, including false accounting, false statements by company directors, suppression of documents, and cheating the public revenue—offences that are addressed in s 17 of the Theft Act 1968. Section 17(1)(a) criminalizes falsification of accounts, etc., whereas s 17(1)(b) criminalizes using a falsified account, etc. Section 17(2) provides an extended, albeit non-exhaustive, definition of falsity. The concept of a claim of right includes a claim to the payment of a debt. If a person genuinely believes in the claim of right to the money to which he acts with a view to gain, there is no reason why he should use false means (evidencing his dishonesty) to acquire that money. This chapter also discusses elements of the fraud-related offences including ‘gain’ and ‘loss’ as defined in s 34(2)(a) of the Theft Act 1968.
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Ormerod, David, et Karl Laird. « 23. Other offences involving fraud ». Dans Smith, Hogan, and Ormerod's Criminal Law, 1018–34. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780198849704.003.0023.
Texte intégralRésumé :
This chapter focuses on other offences involving fraud, including false accounting, false statements by company directors, suppression of documents and cheating the public revenue—offences that are addressed in s 17 of the Theft Act 1968. Section 17(1)(a) criminalizes falsification of accounts, etc, whereas s 17(1)(b) criminalizes using a falsified account, etc. Section 17(2) provides an extended, albeit non-exhaustive, definition of falsity. The concept of a claim of right includes a claim to the payment of a debt. If a person genuinely believes in the claim of right to the money to which he acts with a view to gain, there is no reason why he should use false means (evidencing his dishonesty) to acquire that money. This chapter also discusses elements of the fraud-related offences including ‘gain’ and ‘loss’ as defined in s 34(2)(a) of the Theft Act 1968.
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Kumar Chaurasia, Jai, et Neelkamal Kapoor. « Cytopathology of Intraoral Salivary Gland Tumours and Tumour-Like Lesions : Diagnostic Challenges and Pitfalls ». Dans Oral Cancer - Current Concepts and Future Perspectives [Working Title]. IntechOpen, 2021. http://dx.doi.org/10.5772/intechopen.98872.
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Fine needle aspiration cytology is an important diagnostic tool in cytopathology. There are many challenges and pitfalls encountered in intraoral salivary gland cytopathology as tumours of these glands show morphological diversity and overlapping features. There are often variable solid-cystic components, metaplastic or necrotic changes, fibrosis, hyalinisation and haemorrhage accounting for heterogeneity of these tumours. The tumour profile of intraoral salivary gland is quite different from the major salivary glands and needs special attention. A low-grade malignant tumour may sometimes mimic a benign neoplasm or a non-neoplastic lesion resulting in a false negative diagnosis. Moreover, misinterpretation and failure to recognize subtle morphological and architectural patterns of cells also pose diagnostic challenges. In this chapter, we intend to highlight the key cytopathological features of intraoral salivary gland tumours and tumour-like lesions with emphasis to overcome diagnostic challenges and pitfalls to avoid misdiagnosis which will aid in planning further management and treatment.
Actes de conférences sur le sujet "False accounting"
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Renzhou Dong. « False accounting risk management of listed companies from the perspective of forensic accounting ». Dans 2011 International Conference on Computer Science and Service System (CSSS). IEEE, 2011. http://dx.doi.org/10.1109/csss.2011.5974533.
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Dong, Ren-zhou. « Research on Control of False E-Accounting of Listed Companies Based on Forensic Accounting ». Dans 2010 International Conference on Management and Service Science (MASS 2010). IEEE, 2010. http://dx.doi.org/10.1109/icmss.2010.5576984.
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Dong Ren-zhou. « Research on accounting information game based on control of false accounting of listed companies ». Dans 2011 International Conference on Business Management and Electronic Information (BMEI). IEEE, 2011. http://dx.doi.org/10.1109/icbmei.2011.5916912.
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Zhang, X., et L. X. Zhou. « Simulation of Gas-Particle Channel Flows Using a Two-Fluid Particle-Wall Collision Model Accounting for Wall Roughness ». Dans ASME/JSME 2003 4th Joint Fluids Summer Engineering Conference. ASMEDC, 2003. http://dx.doi.org/10.1115/fedsm2003-45750.
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A two-fluid particle-wall collision model accounting for wall roughness is proposed. It accounts for the effects of wall friction, restitution, in particular the wall roughness, and hence the redistribution of particle Reynolds stresses in different directions at the wall, the absorption of turbulent kinetic energy from the kinetic energy of mean motion at the wall and the attenuation of particle motion by the wall. It gives the effect of wall roughness on the particle turbulence. The proposed model is applied to simulate gas-particle horizontal channel flows and is validated using PDPA measurement results. It is shown that presently used zero-gradient boundary conditions and other collision models of particle phase might give false results.
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Sundararaman, Shankar, David Saldana, Suneel Patel, Ben Andrew, Pete Padelopoulos, Metin Karayaka, Kamaldev Raghavan et Paul Hays. « Interference Assessment Between Top Tensioned Risers Using a Comprehensive Screening Approach ». Dans ASME 2015 34th International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2015. http://dx.doi.org/10.1115/omae2015-41466.
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Interference between top tensioned risers (TTRs) is a key design challenge. Due to TTR tensioner stroke limits combined with large vessel offsets, the space out of wellheads is limited. Therefore, riser-to-riser contact is more likely to occur in extreme current conditions. Riser clearance between adjacent risers is evaluated accounting for the effects of wake, vortex-induced vibrations, current directionality (including variation through-depth), vessel offset, riser configuration, and drilling sequence. Accounting for all of these effects simultaneously and in detail when assessing TTR interference can be challenging. The typical TTR array interference approach consists of a combination of riser deflection shape matching and detailed wake assessment. In this paper, a revised TTR interference analysis approach is discussed, with the inclusion of an intermediate step involving screening for critical riser pairs using a simplified wake model assessment. Riser deflection shape matching ensures that the likelihood of clashing is minimized. The riser interference screening process avoids detailed wake modelling of non-critical riser pairs. The screening analysis method emphasizes avoidance of false positives (unrealistic riser clashing pairs) and false negatives (missing riser clashing pairs). It employs a simplified conservative wake model using a stratified downstream current profile to determine which riser pairs are critical and warrant detailed wake modelling. To illustrate the efficiency of the screening approach, results from this approach are compared to results from analysis with detailed wake modelling. An implementation of this approach is presented for riser joints with fairings and strakes. Nominal drag coefficients for these joints are obtained based on experimental testing and/or computational fluid dynamics simulations. Drag amplification of the upstream riser is obtained from vortex induced vibration (VIV) analysis and is also incorporated in the analysis.
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Currie, Tom C., et William E. Carscallen. « Simulation of Trailing Edge Vortex Shedding in a Transonic Turbine Cascade ». Dans ASME 1996 International Gas Turbine and Aeroengine Congress and Exhibition. American Society of Mechanical Engineers, 1996. http://dx.doi.org/10.1115/96-gt-483.
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Mid-span losses in the NRC transonic turbine cascade peak at an exit Mach number (M2) of ∼1.0 and then decrease by ∼40% as M2 is increased to the design value of 1.16. Since recent experimental results suggest that the decrease may be related to a reduction in the intensity of trailing edge vortex shedding, both steady and unsteady quasi-3D Navier-Stokes simulations have been performed with a highly refined (unstructured) grid to determine the role of shedding. Predicted shedding frequencies are in good agreement with experiment, indicating the blade boundary layers and trailing edge separated free shear layers have been modelled satisfactorily, but the agreement for base pressures is relatively poor, probably due largely to false entropy created downstream of the trailing edge by numerical dissipation. The results emphasize the importance of accounting for the effect of vortex shedding on base pressure and loss.
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Hess, Andrew, Peter Frith et Eva Suarez. « Challenges, Issues, and Lessons Learned Implementing Prognostics for Propulsion Systems ». Dans ASME Turbo Expo 2006 : Power for Land, Sea, and Air. ASMEDC, 2006. http://dx.doi.org/10.1115/gt2006-91279.
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The desire and need for real predictive prognostics capabilities have been around for as long as man has operated complex and expensive machinery. There has been a long history of developing and implementing various degrees of prognostic and predictive useful life remaining capabilities. Stringent Diagnostic, Prognostic, and Health Management capability requirements are being placed on many of the new platform applications. While life usage accounting and fault detection / isolation effectiveness, with low false alarm rates, continue to improve on these new applications; prognostics requirements are even more ambitious and present very significant challenges to the system design teams. Though advanced life prediction and prognostic capabilities are being addressed for many mechanical and electronic systems; there are some unique challenges and issues associated with modern propulsion system applications. This paper will explore some of these design challenges and issues; discuss the various degrees of prognostic capabilities; address potential development methodologies; and draw heavily on lessons learned from previous prognostic development efforts.
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Ibrahim, Mahmoud, Khurram Shahzad, Saheed Akonko, Smitha Koduru et Steven Bott. « Accounting for Undetected In-Line Inspection Features in the Risk Assessment of Axial Crack and Corrosion Threats ». Dans 2022 14th International Pipeline Conference. American Society of Mechanical Engineers, 2022. http://dx.doi.org/10.1115/ipc2022-87156.
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Abstract In-Line Inspection (ILI) tool performance is a key input parameter to the pipeline integrity reliability models. The ILI performance is measured through metrics, established in the pipeline industry, that quantify the ILI tool’s detection, sizing, and identification capabilities. The minimum expected performance values are specified by the ILI vendor based on the vendor’s internal testing. However, the actual observed ILI tool performance by individual pipeline operators may vary, and thus, it is important to include the actual tool performance in the reliability model to properly estimate the pipeline Probability of Failure (PoF). In addition to estimating the PoF for the list of ILI detected features across the pipeline, the pipeline operator needs to estimate the PoF for features that might have not been detected by the ILI tool due to ILI performance limitations. These undetected features may pose integrity threat and should be accounted for in reliability modelling for a comprehensive risk assessment. This paper provides a practicable implementation of a methodology developed in a Pipeline Research Council International (PRCI) project for characterizing the population of undetected ILI corrosion features. The methodology estimates the density of undetected features based on a function of ILI’s probability of detection (POD), probability of identification (POI), and probability of false call (POFC) while utilizing the ILI sizing accuracy to estimate the severity of undetected features. In the present study, the PRCI undetected feature methodology was extended to include crack ILI features and was adapted to provide an accurate quantification of ILI sizing error from linear regression using matched ILI and field-measurement data. In addition, the paper demonstrates, (1) the impact of using feature morphology specific ILI performance values compared to generic performance values, and (2) effect of feature depth and length correlation in undetected feature severity modelling. The practicable implementation will be presented through two case studies that will simulate the population of undetected features across two pipelines and estimate their PoF values along with the PoF values of detected features population.
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Sfakianakis, Eleftherios, Foivos Irakleidis, Katerina Ntailian et Peng Tan. « CLINICAL SIGNIFICANCE OF BREAST DENSITY : IS THERE ANY NEED FOR SUPPLEMENTAL SCREENING ? » Dans Abstracts from the Brazilian Breast Cancer Symposium - BBCS 2021. Mastology, 2021. http://dx.doi.org/10.29289/259453942021v31s2006.
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Objectives: Mammographic density (MD) is the amount of fibroglandular breast tissue, which appears relatively radiopaque on mammography when compared with fat that appears radiolucent. It may obscure an underlying breast cancer (BC), thus decreases mammographic sensitivity. MD is also an independent BC risk factor. MD is most commonly classified by the Breast Imaging Reporting and Data System (BI-RADS), fifth edition, 2012, where breast density is determined by radiologists using visual assessment that is subject to inter-rater variability. The term “dense breasts” refers to either heterogeneously dense or extremely dense breasts (category C or D), accounting for approximately 47%–50% of women. Supplemental screening modalities, such as digital breast tomosynthesis (DBT), MRI, and ultrasound, when combined with digital mammography (DM) have shown to be effective in the identification of mammographically occult breast lesions in high breast density patients. In this study, we examined the potential value of available screening modalities and their importance in patients with increased MD. Methodology: We conducted a systematic review of the literature via MEDLINE assessing the clinical importance of MD and its role in supplemental screening protocols. Results: Reduced mammographic sensitivity — Mammographic sensitivity rate is adversely proportional to MD. Breast stromal component and hence stromal stiffening promote an increase in MD. Another important factor is that extracellular matrix stiffness has been found to be tumorigenic and is significantly associated with BC. As a consequence, the combined relative BC risk is increased exponentially in levels A, B, C, and D BI-RADS categories, respectively. Supplemental screening modalities — To overcome the limitations of digital mammography in higher MD categories, the introduction of DBT has significantly improved BC detection and reduced recall rates when added to mammography. Both STORM-1 and STORM-2 trials showed the significant improvement in BC detection rate when DBT was combined with DM. On the other hand, MBTST trial revealed an increase of false-positive rates when BC screening was carried out with DBT alone. In another multicenter study, the ACRIN Protocol 6666 established that the addition of ultrasound (US) to DM in women within BI-RADS C and D groups will identify an additional 1.1–7.2 cancers per 1,000 high-risk women, but substantially increase the number of false positive results. Breast MRI may be offered as supplemental screening modality in women with heterogeneous or extremely dense breast tissue. The combination of MRI with DM and US in screening of heterogeneous or extremely dense breasts with at least one risk factor for BC produces a 100% sensitivity rate. Also, supplemental MRI screening in women with extremely dense breasts can reduce the incidence of undetected interval BC. On the contrary, the addition of MRI possesses low specificity rates and increased cost. Conclusions: Increased BD is a common mammographic finding in women. Although very common, its association with reduced mammographic sensitivity and consequently BC detection masking is of high clinical significance. Additionally, BD alone is a risk factor for BC, despite the fact that the exact mechanisms of tumorigenesis associated to it are yet to be fully understood. Supplemental screening modalities, such as DBT, MRI, and US, when combined with DM have been shown to be effective in the identification of mammographically occult BC in high BD patients. The increased number of unnecessary biopsies as a result of increased false positivity rates may increase the physical and psychological patient burden. Since there is no consensus for routine use of DBT or MRI in screening of women with increased BD, the decision for supplemental screening should be personalized.
Rapports d'organisations sur le sujet "False accounting"
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Sego, Landon H., et John E. Wilson. Accounting for false negatives in hotspot detection. Office of Scientific and Technical Information (OSTI), août 2007. http://dx.doi.org/10.2172/946674.
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Clausen, Jay, Vuong Truong, Sophia Bragdon, Susan Frankenstein, Anna Wagner, Rosa Affleck et Christopher Williams. Buried-object-detection improvements incorporating environmental phenomenology into signature physics. Engineer Research and Development Center (U.S.), septembre 2022. http://dx.doi.org/10.21079/11681/45625.
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The ability to detect buried objects is critical for the Army. Therefore, this report summarizes the fourth year of an ongoing study to assess environ-mental phenomenological conditions affecting probability of detection and false alarm rates for buried-object detection using thermal infrared sensors. This study used several different approaches to identify the predominant environmental variables affecting object detection: (1) multilevel statistical modeling, (2) direct image analysis, (3) physics-based thermal modeling, and (4) application of machine learning (ML) techniques. In addition, this study developed an approach using a Canny edge methodology to identify regions of interest potentially harboring a target object. Finally, an ML method was developed to improve automatic target detection and recognition performance by accounting for environmental phenomenological conditions, improving performance by 50% over standard automatic target detection and recognition software.
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Newman-Toker, David E., Susan M. Peterson, Shervin Badihian, Ahmed Hassoon, Najlla Nassery, Donna Parizadeh, Lisa M. Wilson et al. Diagnostic Errors in the Emergency Department : A Systematic Review. Agency for Healthcare Research and Quality (AHRQ), décembre 2022. http://dx.doi.org/10.23970/ahrqepccer258.
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Objectives. Diagnostic errors are a known patient safety concern across all clinical settings, including the emergency department (ED). We conducted a systematic review to determine the most frequent diseases and clinical presentations associated with diagnostic errors (and resulting harms) in the ED, measure error and harm frequency, as well as assess causal factors. Methods. We searched PubMed®, Cumulative Index to Nursing and Allied Health Literature (CINAHL®), and Embase® from January 2000 through September 2021. We included research studies and targeted grey literature reporting diagnostic errors or misdiagnosis-related harms in EDs in the United States or other developed countries with ED care deemed comparable by a technical expert panel. We applied standard definitions for diagnostic errors, misdiagnosis-related harms (adverse events), and serious harms (permanent disability or death). Preventability was determined by original study authors or differences in harms across groups. Two reviewers independently screened search results for eligibility; serially extracted data regarding common diseases, error/harm rates, and causes/risk factors; and independently assessed risk of bias of included studies. We synthesized results for each question and extrapolated U.S. estimates. We present 95 percent confidence intervals (CIs) or plausible range (PR) bounds, as appropriate. Results. We identified 19,127 citations and included 279 studies. The top 15 clinical conditions associated with serious misdiagnosis-related harms (accounting for 68% [95% CI 66 to 71] of serious harms) were (1) stroke, (2) myocardial infarction, (3) aortic aneurysm and dissection, (4) spinal cord compression and injury, (5) venous thromboembolism, (6/7 – tie) meningitis and encephalitis, (6/7 – tie) sepsis, (8) lung cancer, (9) traumatic brain injury and traumatic intracranial hemorrhage, (10) arterial thromboembolism, (11) spinal and intracranial abscess, (12) cardiac arrhythmia, (13) pneumonia, (14) gastrointestinal perforation and rupture, and (15) intestinal obstruction. Average disease-specific error rates ranged from 1.5 percent (myocardial infarction) to 56 percent (spinal abscess), with additional variation by clinical presentation (e.g., missed stroke average 17%, but 4% for weakness and 40% for dizziness/vertigo). There was also wide, superimposed variation by hospital (e.g., missed myocardial infarction 0% to 29% across hospitals within a single study). An estimated 5.7 percent (95% CI 4.4 to 7.1) of all ED visits had at least one diagnostic error. Estimated preventable adverse event rates were as follows: any harm severity (2.0%, 95% CI 1.0 to 3.6), any serious harms (0.3%, PR 0.1 to 0.7), and deaths (0.2%, PR 0.1 to 0.4). While most disease-specific error rates derived from mainly U.S.-based studies, overall error and harm rates were derived from three prospective studies conducted outside the United States (in Canada, Spain, and Switzerland, with combined n=1,758). If overall rates are generalizable to all U.S. ED visits (130 million, 95% CI 116 to 144), this would translate to 7.4 million (PR 5.1 to 10.2) ED diagnostic errors annually; 2.6 million (PR 1.1 to 5.2) diagnostic adverse events with preventable harms; and 371,000 (PR 142,000 to 909,000) serious misdiagnosis-related harms, including more than 100,000 permanent, high-severity disabilities and 250,000 deaths. Although errors were often multifactorial, 89 percent (95% CI 88 to 90) of diagnostic error malpractice claims involved failures of clinical decision-making or judgment, regardless of the underlying disease present. Key process failures were errors in diagnostic assessment, test ordering, and test interpretation. Most often these were attributed to inadequate knowledge, skills, or reasoning, particularly in “atypical” or otherwise subtle case presentations. Limitations included use of malpractice claims and incident reports for distribution of diseases leading to serious harms, reliance on a small number of non-U.S. studies for overall (disease-agnostic) diagnostic error and harm rates, and methodologic variability across studies in measuring disease-specific rates, determining preventability, and assessing causal factors. Conclusions. Although estimated ED error rates are low (and comparable to those found in other clinical settings), the number of patients potentially impacted is large. Not all diagnostic errors or harms are preventable, but wide variability in diagnostic error rates across diseases, symptoms, and hospitals suggests improvement is possible. With 130 million U.S. ED visits, estimated rates for diagnostic error (5.7%), misdiagnosis-related harms (2.0%), and serious misdiagnosis-related harms (0.3%) could translate to more than 7 million errors, 2.5 million harms, and 350,000 patients suffering potentially preventable permanent disability or death. Over two-thirds of serious harms are attributable to just 15 diseases and linked to cognitive errors, particularly in cases with “atypical” manifestations. Scalable solutions to enhance bedside diagnostic processes are needed, and these should target the most commonly misdiagnosed clinical presentations of key diseases causing serious harms. New studies should confirm overall rates are representative of current U.S.-based ED practice and focus on identified evidence gaps (errors among common diseases with lower-severity harms, pediatric ED errors and harms, dynamic systems factors such as overcrowding, and false positives). Policy changes to consider based on this review include: (1) standardizing measurement and research results reporting to maximize comparability of measures of diagnostic error and misdiagnosis-related harms; (2) creating a National Diagnostic Performance Dashboard to track performance; and (3) using multiple policy levers (e.g., research funding, public accountability, payment reforms) to facilitate the rapid development and deployment of solutions to address this critically important patient safety concern.