This paper deals with the subject of fraud investigation. Fraud investigation and forensic audit as such are defined in the first part of the paper. Requirements to become a fraud investigator are described in the next part. A theory surrounding frauds is also presented (incl. most common fraud schemes, fraud triangle etc.). The author also describes foreign anti-corruption legislation which has power to punish corruption which took place on the soil of Czech Republic. An example of how breach of FCPA in the Czech Republic has been investigated is presented by the end of the paper.

Neste estudo, apresentamos conteúdos matemáticos adaptáveis tanto para os anos finais do ensino fundamental quanto para o ensino médio. Iniciamos com um conjunto de ideias preliminares: indução matemática, triângulo de Pascal, Binômio de Newton e relações trigonométricas, para a obtenção de fórmulas de somas finitas, em que os valores das parcelas são computados sobre números inteiros consecutivos, e da técnica de transformação de soma finita em telescópica. Enunciamos Progressões Aritméticas e Geométricas como sequências numéricas e suas propriedades, obtendo a soma de seus n primeiros termos, associando com propriedades do triângulo de Pascal. Por fim, descrevemos Funções Aritméticas, Funções Aritméticas Totalmente Multiplicativas e Fortemente Multiplicativas, como sequências de números naturais, com suas operações e propriedades, direcionando ao objetivo de calcular o número de divisores naturais de n, a soma de todos os divisores naturais de n, e assim por diante. Como consequência, exibimos a fórmula de contagem do número de polinômios mônicos irredutíveis. / In this study, we present mathematical content that is adaptable to both of the final years of elementary school and to high school. We start with a set of preliminary ideas: mathematical induction, Pascal\'s triangle, Newton\'s binomial and trigonometric relations, to obtain finite sum formulas, where the parts are computed on consecutive integers, and the technique for transforming a finite sum in telescopic one. We state the Arithmetic and Geometric Progressions as numerical sequences and study their properties, obtaining the sum of their n first terms, associating with properties of the Pascal\'s triangle. Finally, we describe the Arithmetic, Totally Multiplicative and Strongly Multiplicative Arithmetic Functions, as sequences of natural numbers, with their operations and properties, as a way to calculating the number of natural divisors of n, the sum of all natural divisors of n, and so on. As a consequence, we obtain the counting formula of the number of irreducible mononical polynomials.

Este trabalho tem por finalidade apresentar uma abordagem, para o Ensino MÃdio, de nÃmeros binomiais (incluindo as propriedades do triÃngulo de Pascal e binÃmio de Newton), contendo as demonstraÃÃes combinatÃrias, ao utilizar dupla contagem, juntamente com as demonstraÃÃes algÃbricas, como parcialmente jà à feito, alÃm de generalizar, citando os nÃmeros trinomiais (incluindo as propriedades da pirÃmide de Pascal) e os nÃmeros multinomiais (incluindo o polinÃmio de Leibniz). / This project aims at presenting an approach of binomial numbers for high school (including Pascalâs triangle properties and binomial of Newton), containing the combinatorial statements when using double counting, along with algebraic demonstrations, as part is already done in addition to generalize, citing the trinomial numbers (including the properties of the Pascal pyramid) and multinomial numbers (including the Leibnizâs polynomial).

With the use of chiral theory of mesons [1], [2] we evaluate the decay rate of η′ → π+π−π+π−. Our theoretical study of this problem is different from the previous theo- retical study [3] and our predicted result is in a good agreement with the experiment. In this chiral theory we evaluate Feynman diagrams up to one loop and the decay rate is calculated with the use of triangle and box diagrams. The ρ0 meson includes in both type of diagrams as a resonance state. Divergent integrals in the loop calculations are regularized with the use of n-dimensional ’t Hooft-Veltman regularization technique. At the last step to obtain the decay rate, the phase space integral has been calculated.

On average, a small business could lose $150,000 a year due to employee fraud schemes. For most of the small businesses affected by employee fraud schemes, the average $150,000 loss could be detrimental to the small business, causing the business to close. The purpose of this multiple case study was to explore the internal controls small business owners apply to detect and prevent fraud from occurring in the business. The population for the study consisted of 3 small business owners located in Hartsville, South Carolina who implemented effective internal fraud controls in their business. The conceptual framework guiding the study was the fraud triangle theory. Data were collected and triangulated through semistructured interviews, company internal control policy and procedure documents, the Committee of Sponsoring Organizations of the Treadway Commission internal control framework, and the Small Business Administration internal control good practices. Data were analyzed through coding. There were 3 themes which emerged in relation to addressing the central research question: cash collection, separation of duties, and attentiveness and awareness. The findings could contribute to positive social change by providing best practices for small business owners to mitigate the components of the fraud triangle and subsequently decrease, if not eliminate, fraud from occurring in small businesses.

如何使企業所負擔之租稅成本降至最低之租稅規劃，對於企業的生存與競爭具有莫大的影響力。個案公司以境外公司之名義報價與接單，並透過OBU帳戶收受佣金收入，將利潤保留在境外公司，但營業費用卻於台灣公司認列，使得因三角貿易賺得之佣金收入是否歸屬於境外來源所得而免稅，一直為爭議性之話題。 　　為避免將利潤保留在境外公司而不匯回，擬於所得稅法修正草案中將決議分配股利時才認列投資收益，改成依照財務會計上之權益法認列投資收益。並配合響應政府提倡亞太營運中心計劃及經發會提出健全資金回流機制，增（修）訂促進產業升級條例第七十條之一及兩岸人民關係條例第二十四條第二項，並開放OBU得與大陸地區金融機構直接通匯。 　　根據以上結論，本研究提出建議如下： 　　一、對企業界之建議 　　企業進行國際租稅規劃時，應把握合法性、注重實質、評估規劃之成本效益及考慮相關法令變遷之風險等四項原則。 　　二、對政府修法之建議 　　　1.發展台灣成為營運總部之租稅配合措施 　　　　(1)加強簽署國際租稅協定 　　　　(2)建議評估營利事業所得稅由屬人主義改採屬地主義之可行性 　　　2.對租稅政策之建議 　　　　(1)反租稅天堂措施之建議 　　　　(2)重新檢討所得稅法等有關涉外法規之適用 　　　3.我國現行稽核制度的改進意見 　　　　(1)加強國際租稅人才的培訓 　　　　(2)提昇稅務稽查技術 　　　　(3)增強稽核人力素質 / Using case study method and by interviews with field experts, this thesis studies the application of OBU (off-shore banking unit) in international tax planning. Planning to decrease tax costs has long been an important task for multinational companies to compete in the international market. To avoid paying domestic taxes, companies can structure transactions by the name of offshore subsidiaries and receive commissions through their OBU accounts. Consequently, profits are reserved in the offshore companies but costs of running business are claimed in Taiwan's tax returns. Under certain circumstances, commissions earned from this kind of triangle trading are tax-free, causing substantial losses of tax revenues to Taiwanese government. The thesis discusses this controversial issue relating to commissions from triangle trading. 　　To encourage remitting back profits generated in overseas, the tax law for taxes on investment income should be changed. This thesis suggests the use of equity method for recognizing investment income for tax purposes. Further, the regulation on banking operations between Taiwan and China also needs to be revised to expedite the transfer of fund across the strait. The thesis suggests the opening of direct remittance between Taiwan's OBUs and China's banks. 　　In summary, in devising an effective tax planning, companies should take into account both tax and nontax costs, and keep abreast of the risks of changes in tax laws and governmental policies. As for the government to develop Taiwan as the headquarter of global operation, promotion of the international tax agreements is essentially important to help firms avoid double taxation. Further, to attract more international companies investing in Taiwan, the government should evaluate the feasibility and impacts of shifting the taxation principle of corporations from worldwide taxation to territorial taxation.

L'expérience BABAR, dont la prise de données a débuté en 1999 auprès du collisionneur PEP-II a SLAC, a pour objectif principal l'étude de la violation de la symétrie CP dans le système des mésons B. Après avoir précisémment mesuré sin2beta, notre attention se porte sur les deux autres angles alpha et gamma du triangle d'unitarité. Les travaux présentés dans cette thèse concernent la mesure de l'angle alpha dans le mode B0->rhopi. Nous avons réalisé une analyse CP dépendante du temps, ainsi que la mesure des rapports d'embranchement des modes B0->rho+-pi-+ et B0->rho-K+. Les résultats obtenus avec une luminosité intégrée de 80.9 fb-1 sont les suivants: B(B0->rho+-pi-+) = (22.6 +- 1.8 +- 2.2) 10-6, B(B0->rho-K+) = ( 7.3 +- 1.3 +- 1.3) 10-6, ACP(rhopi) = -0.18 +- 0.08 +- 0.03, ACP(rhoK) = -0.28 +- 0.17 +- 0.08, C(rhopi) = -0.36 +- 0.18 +- 0.04, S(rhopi) = -0.19 +- 0.24 +- 0.03, delatC(rhopi) = 0.28 +- 0.19 +- 0.04, deltaS(rhopi) = 0.15 +- 0.25 +- 0.03. Nous avons également mesuré le rapport d'embranchement de B0->rho0pi0, avec une signification statistique de 2.7 sigmas. Nous calculons une limite supérieure sur ce rapport d'embranchement: B(B0->rho0pi0) < 2.7 x 10-6 at 90 % CL. Enfin, nous avons developpé le coeur de l'analyse complète de B0->pi+pi-pi0, qui exploite toute l'information présente dans le diagramme de Dalitz. Des estimations de sensibilité expérimentale pour alpha ont été effectuées. Les résultats obtenus pour les modes B0->rhopi sont interprétés en terme de contraintes sur l'angle alpha au sein de méthodes utilisant la symétrie SU(2) et les modes B+->rhopi, ou la symétrie SU(3) et les modes B0->rhoK et B0->K*pi. Nous avons aussi réalisé la mesure du rapport d'embranchement du mode B0->a0pi sur une luminosité plus réduite de 20 fb-1, menant au résultat: B(B0->a0pi) = (6.2 +3.0-2.5 +- 1.1) 10-6. Des études phénoménologiques sur la faisabilité d'une analyse CP et la détermination de l'angle alpha grâce à ce mode ont aussi été accomplies. Enfin, nous décrivons les améliorations apportées au système de protection du SVT durant les périodes d'injection. En dehors du champ de la collaboration BABAR, nous avons développé un logiciel, dénomé CKMFitter permettant de réaliser une analyse globale de la matrice CKM au sein d'une analyse fréquentiste.

As gas production from conventional gas reservoirs in the United States decreases, industry is turning more attention to the exploration and development of unconventional gas resources (UGR). This trend is expanding quickly worldwide. Unlike North America where development of UGRs and technology is now mature and routine, many countries are just beginning to develop unconventional gas resources. Rogner (1996) estimated that the unconventional gas in place, including coalbed methane, shale gas and tight-sand gas, exceeds 30,000 Tcf worldwide. As part of a research team, I helped to develop a software package called Unconventional Gas Resource Advisory (UGRA) System which includes the Formation Analog Selection Tool (FAST) and Basin Analog Investigations (BASIN) to objectively and rapidly identify and rank mature North American formations and basins that may be analogous to nascent international target basins. Based on BASIN and FAST results, the relationship between mature and underexplored basins is easily accessed. To quantify the unconventional resource potential in typical gas basins, I revised and used a computer model called the Petroleum Resources Investigation Summary and Evaluation (PRISE) (Old, 2008). This research is based on the resource triangle concept, which implies that all natural resources, including oil and gas, are distributed log-normally. In this work, I describe a methodology to estimate values of technically recoverable resources (TRR) for unconventional gas reservoirs by combining estimates of production, reserves, reserves growth, and undiscovered resources from a variety of sources into a logical distribution. I have also investigated mature North American unconventional gas resources, and predict unconventional resources in underexplored basins worldwide for case study. Based on the results of testing BASIN and PRISE, we conclude that our evaluation of 24 North American basins supports the premise that basins analysis can be used to estimate UGRs.

Då artificiella intelligenta agenter försöker navigera i en virtuell värld med statiska hinder så behöver dess väg beräknas. För denna beräkning används ett lager som beskriver hur och vart agenten kan röra sig i världen kallat för sökrymd. Detta kan göras på flera olika sätt vilket ger skillnad i prestanda och minnesåtgång samt indirekta fördelar genom sättet sökrymden är uppbyggd på. Genom att jämföra dessa skillnader i olika miljöer så kan resultatet påvisa vilka egenskaper sökrymdstyperna ger i de olika miljöerna. Rapporten visar att n-sidat polygonbaserat navigationsnät ger mycket bra egenskaper i de olika mätningarna och ger även flera fördelar på grund av dess utformning som gör att det kan anpassa sig bra till olika miljöer.

In the face of the global trend of administrative reform, to cope with changing times and enhance the competitiveness, Taiwan restructures the administrative division into five Metropolitan Cities. To improve the administrative efficiency of the Government and responding to people's need, Central and local government implement reconstruction, rebuilding the organizational culture and the core values. After the Reform, among the five new Metropolitan Cities, Kaohsiung City has the biggest transformation in size of the city and organizational changes, also in geography, culture, industry, transportation, community, and more. It becomes more challenging for the local government to face the new problems. The Household Registration Office is the front-line of customer services and their core value is ¡§to better serve people¡¨. During the general public¡¦s visit to the Household Registration Office, people can feel the changes of better customer services and efficiency. This will change public¡¦s view of the government operation. Therefore, the Kaohsiung Household Registration Office has to set a very clear organizational mission and vision. Furthermore, with the limited resources, managers must worry about how to build the public value and vision, which will be recognized and implemented by the members of the Office. At the same time, these values and vision should be also recognized by the general public. The purpose of this study is to explore public value differences among different parties within the Kaohsiung Household Registration Office. Through Public Affairs Management and literature analysis, I outline the characteristics of regional governance in Kaohsiung City. With in-depth interview of the policy-setting officials of the Kaohsiung Household Registration Office, I also focus on the public values of the Household Registration Office. This study corresponds to four structure (Organization internal process, and financial, and customer, and learning and growth) of Balanced Score Card, and to establish a goal to evaluate the organizational performance. The Social Judgment Theory questionnaires are also based on this. Test target are the entry-level Household Registration Officers of previous known as Kaohsiung City and Kaohsiung County. At the same time, I asked the general public to answer the same Balanced Score Card questionnaires. This will help the manager to understand the variation of public value differences among different parties. This will also help the managers to solve the problem in-time, change the content of public value and to achieve the goal set by the Local Government. This result of the study, for the Household Registration Office, there are no big discrepancy before and after the Reform. The main reason is that Household Registration Office utilizes the nationwide Standardized Computer Operation System. And the regulation is base on Household Registration Act. Both Computer System and regulation are put in place by the Central Government. However, from this study, after the merger of city and County, I did find that the Kaohsiung Household Registration Office need to do an overall adjustment in the allocation of financial resources and staffing, local application of the separate regulations and organizational cultural.