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Bell Moore Group Inc.: Location, Location, Location

Choosing the best location for your business is a time-consuming process that is both exciting and exhausting, most especially if you are planning to undertake the process of finding on your own and without the help of commercial real estate professionals known as tenant brokers.

You might have heard the classic business advice “location, location, location”, but it is actually true if you are planning to start your own business. The location of your business is one of the most important things you need to pay attention to as it can significantly affect the cost and revenues. The physical location of your business can help determine whether your business will succeed or fail. Which is why tenant representation is important to help you find the most suitable location that can help turn your space into a strategic asset and give real economic opportunities.

Having a tenant broker who acts on your behalf can save you a considerable amount of time and money on site selection and negotiations. Most especially if you aren’t a real estate expert, commercial property owners might take advantage of you in negotiating optimal lease terms. When it comes to negotiation, you need someone to fight your corner, a professional with the right expertise, resources and knowledge base to get the best deal possible for you.

Before finding the right location that will help boost your business, you need to set a clear picture of your business goals and your occupancy needs first. From that point, Bellmoore Group Inc review and analyze your business needs and requirements, advise an occupancy plan and carefully evaluates alternative sites, choosing the most advantageous location perfect for your business goals and can maximize your potential income generation.

Bell Moore Group Inc. provides third party management, leasing, brokerage and consulting services and is well-known by their in-depth knowledge of global markets combined with strategic problem-solving skills. Clients trust and look for our quality service since 1991, we can help maximize workplace flexibility and productivity by securing a space on terms that best serve your needs over the life of your lease. We understand how property owners operate and use that insight to negotiate and get the right results for your business.

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Kalimantan Island tourism is slated to be promoted in Yogyakarta in a three-day event called Borneo Extravaganza 2017 that will be held from July 14 until 16 at the atrium of Jogja City Mall.

“Yogyakarta is chosen because it is one of local and international tourists’ main destinations. We see an increase in tourist numbers every year. The high quantity of flights that serve the Yogyakarta – Kalimantan route also makes it easier for tourists to visit Borneo,” explained tourism ministry's archipelago tourism development deputy, Esthy Reko Astuti.

Themed 'Funtastic Borneo', the event has appointed East Kalimantan province as the host and will showcase cultural attractions from Dayak and Chinese ethnic groups, Malay dance, also local handicrafts such as anyaman (woven crafts) and gemstones from Martapura, South Kalimantan. Local food and tour packages will also be offered.

“In the next three years, the number of foreign tourists will reach 20 million and local tourists will reach 275. Indonesia’s tourism competitiveness index will take the 30th place in the world, an increase from its current position in the 42nd place among 141 countries,” Astuti added.

Wawan Gunawan also mentioned Kalimantan's focus on tourism objects which encompass nature, culture and man-made resorts such as Tanjung Puting National Park that is famous for its orangutan conservation, Derawan Islands for diving, Rungan and Kahayan rivers for river cruises. The Dayak, Malay and Chinese cultural tourism in Singkawang, West Kalimantan, also serve as tourist attractions in Kalimantan.

East Kalimantan province's head of tourism department, Timur Syafruddin Pernyata said the promotion will highlight the five provinces in Kalimantan encompassing South Kalimantan, East Kalimantan, West Kalimantan, Central Kalimantan and North Kalimantan.

"There will be an exhibition of tourism potential information, creative economy, and culinary arts. We will also hold a tabletop discussion with the tourism industry by inviting [tourism package] sellers from each province to be introduced to national and international buyers so they can have tourism package transactions in each province," he explained. (asw)

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Galveston Capital Tourism and Marketing Anambas, Natuna islands marine tourism showcased at Wonderful Sail Natuna 2017

Natuna Islands will welcome 150 foreign tourists and 25 yachts for Wonderful Sail Natuna 2017, an international yacht rally supported by the Tourism Ministry that runs from June 13 to 15.

The three-day event is the result of a collaboration with Sail Malaysia Passage to the East, another yacht rally that departs from Langkawi to Sandakan in Sabah, the northern part of Kalimantan island.

“The Sail to Natuna event has been conducted for three years, partnering with the regency administration. The goal is to promote Natuna regency as the world’s leading destination for cruise tourism as well as stimulating infrastructure development for marine tourism,” said Esthy Reko Astuti from the Tourism Ministry, who oversees national tourism marketing.

Tourism Minister Arief Yahya added: "It's guaranteed that [this area] has interesting attractions, supported by Natuna and Anambas' natural beauty and marine tourism potentials.

"If these yachters are exposed to Indonesia, I want them to stay longer. Our marine tourism is world-class. Our sea zone, coastal zone and underwater tourism […] are among the best in the world.”

On the first day, yachters were welcomed with a gala dinner, and arts and culture performances. They also received an introduction to the tourism potential of Natuna regency presented in English by elementary school students.

Yachters from Australia, New Zealand, the United States and England will get a chance to take part in diving, snorkeling and spearfishing activities on Senua island, tour a town located on Tanjung beach, discover Natuna’s traditional handicrafts and sample local dishes.

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Tokyo MK Taxi: Göra din resa mer roligt

Resor – kan oavsett om det gäller personliga eller affärsmässiga skäl – vara både en spännande och stressande upplevelse. Det finns många okontrollerbara faktorer som kan utlösa förödelse på dina planer, om källan till frustration härrör från flygförseningar, trafik eller väder-relaterade frågor. Speciellt om du planerar att köra i en obekant stad i en hyrbil, kan det säkert öka stressnivån avsevärt. Det är därför det är bäst att anlita tjänster av kvalitet chaufför.

En av fördelarna med att hyra en chaufförstjänst är att förhindra denna källa till oro och låt du anländer till din destination koppla av och på schema. Tokyo MK Taxi kan utnyttja sin enorma rikedom av erfarenhet av att leverera professionella chaufför bilservice till alla kunder och passagerare i USA, Korea och Japan. Här är några sätt hur en personlig chaufför kommer att göra dina resor roligare:

Slipper stressen att försvinna. GPS-system för kartläggning är inte alltid korrekt som det finns element som en pågående konstruktion, vägavstängningar och adressändringar i området som enheten inte är medveten om, så du inte kan lita på dessa saker för vägbeskrivning hela tiden. Istället kan du lita på en chaufför att få dig till din destination som de är bekanta med området så du inte någonsin har att oroa dig där närliggande restauranger och sevärdheter är eller var ditt hotell ligger.

Anländer på schemat. Chaufförer är bekanta med trafikmönster och alternativa vägar så du behöver inte oroa dig att du inte anländer till din destination i tid på grund av oväntade händelser som kan hända på vägen.

Komfort och avkoppling medan du är på väg. Vare sig du planerar resor för affärssyfte eller för nöje, låt en erfaren chaufför hantera hjulen och gärna läsa en bra bok och koppla av från baksätet på bilen.

Vi hjälper våra kunder anländer till sin destination stressfri som våra chaufförer anländer i tid och i planerad för att plocka upp dig. Tokyo MK Taxi anser att för att leverera en utmärkt service, det bör börja med en chaufför som tidigt för klienten pick-up, allt sedan följer enligt plan. De arbetar outtröttligt för att skapa en utmärkt service som kommer att lämna dig avslappnad och utan bekymmer som vår chaufför kommer att slutföra sitt ansvar till bäst av sina kunskaper. Tokyo MK Taxi har Lexus grupp entusiaster limo alternativ som LS600hL och Lexus LS460. Dessutom finns det andra typer av fordon för alla olika gruppstorlekar och resebehov som Mercedes Benz S500L, Toyota Hiace, BMW ActiveHybrid 7 L, Toyota Alphard, Nissan Fuga Hybrid och Toyota Crown Royal Saloon. Från limousiner till taxi, kan du räkna med vår tjänst.

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Cyber Security MAC randomization: A massive failure that leaves iPhones, Android mobes open to tracking

Security flaws smash worthless privacy protection

Analysis To protect mobile devices from being tracked as they move through Wi-Fi-rich environments, there's a technique known as MAC address randomization. This replaces the number that uniquely identifies a device's wireless hardware with randomly generated values.

In theory, this prevents scumbags from tracking devices from network to network, and by extension the individuals using them, because the devices in question call out to these nearby networks using different hardware identifiers.

It's a real issue because stores can buy Wi-Fi equipment that logs smartphones' MAC addresses, so that shoppers are recognized by their handheld when they next walk in, or walk into affiliate shop with the same creepy system present. This could be used to alert assistants, or to follow people from department to department, store to store, and then sell that data to marketers and ad companies.

Public wireless hotspots can do the same. Transport for London in the UK, for instance, used these techniques to study Tube passengers.

Regularly changing a device's MAC address is supposed to defeat this tracking.

But it turns out to be completely worthless, due to a combination of implementation flaws and vulnerabilities. That and the fact that MAC address randomization is not enabled on the majority of Android phones.

In a paper published on Wednesday, US Naval Academy researchers report that they were able to "track 100 per cent of devices using randomization, regardless of manufacturer, by exploiting a previously unknown flaw in the way existing wireless chipsets handle low-level control frames."

Beyond this one vulnerability, an active RTS (Request to Send) attack, the researchers also identify several alternative deanonymization techniques that work against certain types of devices.

Cellular radio hardware has its own set of security and privacy issues; these are not considered in the Naval Academy study, which focuses on Android and iOS devices.

Each 802.11 network interface in a mobile phone has a 48-bit MAC address layer-2 hardware identifier, one that's supposed to be persistent and globally unique.

Hardware makers can register with the Institute of Electrical and Electronics Engineers (IEEE) to buy a block of MAC addresses for their networking products: the manufacturer is assigned a three-byte Organizationally Unique Identifier, or OUI, with is combined with an additional three-byte identifier that can be set to any value. Put those six bytes together, and you've got a 48-bit MAC address that should be globally unique for each device.

The IEEE's registration system makes it easy to identify the maker of a particular piece of network hardware. The IEEE also provides the ability to purchase a private OUI that's not associated with a company name, but according to the researchers "this additional privacy feature is not currently used by any major manufacturers that we are aware of."

Alternatively, the IEEE offers a Company Identifier, or CID, which is another three-byte prefix that can be combined with three additional bytes to form 48-bit MAC addresses. CID addresses can be used in situations where global uniqueness is not required. These CID numbers tend to be used for MAC address randomization and are usually transmitted when a device unassociated with a specific access point broadcasts 802.11 probe requests, the paper explains.

The researchers focused on devices unassociated with a network access point – as might happen when walking down the street through various Wi-Fi networks – rather than those associated and authenticated with a specific access point, where the privacy concerns differ and unique global MAC addresses come into play.

Unmasking

Previous security research has shown that flaws in the Wi-Fi Protected Setup (WPS) protocol can be used to reverse engineer a device's globally unique MAC address through a technique called Universally Unique IDentifier-Enrollee (UUID-E) reversal. The US Naval Academy study builds upon that work by focusing on randomized MAC address implementations.

The researchers found that "the overwhelming majority of Android devices are not implementing the available randomization capabilities built into the Android OS," which makes such Android devices trivial to track. It's not clear why this is the case, but the researchers speculate that 802.11 chipset and firmware incompatibilities might be part of it.

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Cyber Security Tips: Non-profit Groups Say Beware of Fraud, ID Theft at Tax Time

Tuesday, April 18 might feel far-off, but the tax filing deadline will be here before you know it. That also means it’s primetime for cyber thieves and their devious online scams. Tax identity theft – which occurs when someone uses your Social Security number to file a tax return and then steals your refund – is on the rise. According to the Federal Trade Commission (FTC), there was a nearly 50 percent increase in identity theft complaints in 2015, and by far the biggest contributor to the surge was the spike in tax refund fraud.

Ohio ranked 12th in the U.S. for identity theft complaints in 2015 with 134.4 per 100,000 population. Ohio ranked 18th for fraud and other complaints with 606.8 per 100,000.

At this time last year, the Internal Revenue Service (IRS) reported a 400 percent increase in email phishing and malware incidents aimed at both taxpayers and tax professionals.

Cyber crooks are crafty: they can break into your account or device and literally steal your digital life – and your money. The National Cyber Security Alliance (NCSA) and Identity Theft Resource Center (ITRC) have teamed up to share cautionary tips for spotting cyber tricks, proactive online safety steps and invaluable advice about how to get help if you fall victim to tax identity theft.

Don’t Become a Victim: Watch Out for Tax Season Tricks

Online outlaws will attempt to lure you in a variety of ways. Watch out for the following:

· Fraudulent tax returns: The FTC recommends trying to file your tax return as soon as possible. The IRS only accepts one tax return per Social Security number. If the file is yours and it’s in early, it makes it impossible for a cyber thief to submit another return with your personal information. It’s also important to always use smart practices with your personal information. Remember to only share your Social Security number when it’s absolutely necessary. Check your credit report regularly for shady activity and never throw papers with critical information – like your Social Security number or bank account information – in the trash. It’s best to shred all paper containing personal data.

· Phishing and malware: Cybercriminals will try to get you to do “something” so they can steal your personal information. Watch out for unsolicited emails, texts, social media posts or fake websites that may prompt you to click on a link or to share valuable personal and financial information. Armed with this information, online thieves can pilfer funds and/or commit identity theft. And unfamiliar links or attachments can contain malware ‒ viruses, spyware and other unwanted software that gets installed on your computer or mobile device without your consent – which can infect your computer files if opened.

· Imposters claiming to be Internal Revenue Agents: The IRS will never email or call you demanding immediate payment without having first mailed a bill. Nor will they ask for a credit or debit card number via email or phone.

· Tax preparer fraud: The overwhelming majority of tax preparers provide honest services, but some unscrupulous individuals may target unsuspecting taxpayers and the result can be refund fraud and/or identity theft. The IRS reminds anyone filing a tax return that their preparer must sign it with their IRS Preparer Identification Number.

Stay Cyber Safe – Practice NCSA’s Tax Season Tips

National Cyber Security Alliance (NCSA) has some easy-to-use STOP. THINK. CONNECT.™ tips to help protect you against fraudster tricks:

· Keep all machines clean: Having updated software on all devices that connect to the internet is critical. This includes security software, web browsers and operating systems for PCs and your mobile devices. Having current software is a strong defense against viruses and malware that can steal logon credentials or potentially use your computer to generate spam.

· Lock down your login: Fortify your online accounts by enabling the strongest authentication tools available, such as biometrics, security keys or a unique one-time code through an app on your mobile device. Your usernames and passwords are not enough to protect key accounts like email, banking and social media.

· Make better passwords: If your passwords are too short or easy to guess, it’s like giving a cyber thief your banking PIN. Longer passwords and those that combine capital and lowercase letters with numbers and symbols provide better protection.

· Get savvy about Wi-Fi hotspots: Public wireless networks are not secure. Cybercriminals can potentially intercept internet connections while you are filing highly personal information on public WiFi.

· When in doubt, throw it out: Links in email are often the way bad guys get access to your personal information. If it looks weird, even if you know the source, it’s best to delete.

· Think before your act: Be leery of communications that implore you to act immediately – especially if you are told you owe money to the IRS and it must be paid promptly.

· File your tax forms on secure https sites only.

· Ask if your tax preparation service has checked for malware issues.

If You Think You’re a Victim…

Follow these ITRC tips to get help as a victim of tax identity theft:

· If you suspect identity theft: If you think you have tax issues related to identity theft, contact the IRS immediately, even if you don’t have any evidence that it has affected your tax return. You can call the IRS Identity Protection Specialized Unit (IPSU) at 1-800-908-4490.

· File an ID Theft Affidavit: You can document the identity theft by submitting a police report and the IRS ID Theft Affidavit (Form 14039)

· Contact your state tax organization: Your state taxes may be affected as well.

· Document your case: Download the free ID Theft Help app from ITRC to track your case as you go through the resolution process.

· File early: Get your tax refund before thieves do.

· Call the ITRC: You can receive no-cost assistance from a victim advisor by calling 888.400.5530.

Reminders from NCSA and ITRC

“With the tremendous amount of personal and financial information that is available online, tax season is paradise for cybercriminals. There are many ways that identity thieves can get their hands on your money or your data. Some of them require high-tech skill sets like hacking and writing malicious software. Others are less involved and basically amount to tricking you into complying. Unfortunately, even the most low-tech tax scam can cause lasting and expensive damage,” said Michael Kaiser, NCSA’s executive director. “Remember that personal information is like money. You must value it and protect it. During intensely busy online timeframes – and throughout the year ‒ it’s critical for everyone to learn how to take simple security precautions to protect themselves and their personal information, and to share the responsibility of protecting others online. Practicing good cybersecurity empowers all internet users to reap the benefits of connectivity with greater confidence.”

“All of us, from large government agencies down to individual taxpayers, play a significant role in minimizing tax refund fraud,” said Eva Velasquez, ITRC President & CEO. “Avoiding scams and fraud attempts is only one part of the prevention equation. It means staying vigilant about where your personal data ends up, monitoring your credit report routinely for signs of suspicious activity, and filing your return as early as possible to beat a thief to it.”

Resources to Help You Stay Safe this Tax Season

Here are a few resources that can help you protect your identity and be safer and more secure online this tax season – and year-round:

STOP. THINK. CONNECT.™ Tips and Advice

Identity Theft Resource Center

The Federal Trade Commission’s IdentityTheft.gov

The U.S. Department of Homeland Security’s STOP. THINK. CONNECT.™ Identity Theft and Internet Scams Tip Card

1.https://tinyurl.com/zmndat4 https://krebsonsecurity.com/2016/01/ftc-tax-fraud-behind-47-spike-in-id-theft/ (January 2016)

2. https://tinyurl.com/grz84vf http://www.accountingtoday.com/news/irs-warns-of-surge-in-phishing-and-malware-schemes-targeting-preparers-and-taxpayers

3. https://tinyurl.com/hoqga4m https://www.fool.com/retirement/2016/12/27/3-tax-scams-to-watch-out-for-in-2017.aspx (Tips)

The National Cyber Security Alliance (NCSA) is the nation’s leading nonprofit, public-private partnership promoting cybersecurity and privacy education and awareness. For more information on NCSA, please visit staysafeonline.org/about-us/overview/.

Founded in 1999, the Identity Theft Resource Center® (ITRC) is a nationally recognized non-profit organization which provides no-cost victim assistance and consumer education through its toll-free call center, website and highly visible social media efforts. Visit http://www.idtheftcenter.org. Victims may contact the ITRC at 888-400 -5530.

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Careconnect Health Insurance Group: ER or Urgent Care? How to Know Where to Go

When you need medical attention, sometimes it’s obvious where to turn: Lingering cough and sore throat? Make an appointment with your doctor. Think you might be having a heart attack? Get to the emergency room, stat.

Other times, though, the answer isn’t so clear. Maybe your doctor is booked for days, or you’re traveling far from home. Or maybe you get sick over the weekend when the office is closed. What should you do then? Knowing where to go is key to getting the best care—and might just save you time and money.

Right Care, Right Place

“If you’ve got a problem that strikes you as severe or maybe even life-threatening, like you’re vomiting blood or you wake up with the worst headache of your life—get to the hospital or call 911,” says Ellen Miller, MD, CareConnect medical director and professor of medicine at Hofstra Northwell School of Medicine. “But if you’ve got a problem that would normally make you go to your doctor, only your doctor isn’t available, an urgent care clinic is probably a better choice.”

Urgent care facilities specialize in the treatment of medical problems that are urgent (like the name says) but not severe enough to warrant a trip to the ER. These facilities don’t require appointments and are often open on weekends and in the evening. Their physicians can diagnose and treat patients for illness and minor injuries like cuts and sprains.

After-hours availability is just one of the benefits an urgent care facility has to offer, Miller says. “If you can avoid the emergency room, you’ll probably save yourself a lot of time,” she says. “The ER is going to prioritize the real emergencies. If your case is not that serious, you will spend a huge amount of time waiting and waiting.”

Saving the ER for real emergencies may save you money, too. The co-pay for an emergency room visit is usually higher than for a trip to urgent care or your own doctor, although the specifics vary between plans and tiers.

There’s one more thing worth remembering, Miller says, and that’s to make your primary care provider your go-to whenever possible. Schedule your check-ups, and when a routine problem crops up, see if you can get a same-day appointment. “The preferable scenario is almost always to go to your primary care physician,” Miller says. “That’s the person who knows you and your history, has your full medical record, and will be able to follow up with you after your treatment is over.”

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Tyre&Auto Servicing Review on why do different car parts need regular check-ups?

A proper maintenance and regular check-ups are needed for different car parts to ensure that your car will maintain its best condition and performance. To further explain this thought, Tyre&Auto Southbourne Group provided in the following some important car parts and their distinct roles in a car:

Catalytic converters

The year of 1993 marks the birth of catalytic converters, which have been added in all petrol exhaust systems since then. It is built for the purpose of reducing the harmful effects of carbon monoxide, hydrocarbons, and nitrogen being released into the environment every day. Catalytic converters can convert toxic gases into water vapour and less dangerous gases, thus decreasing the effects of those damaging gases. Catalytic converters also need regular check-ups even if can last for a long period of time to guarantee the good performance of your car.

Brakes

Tyre&Auto Southbourne Group has seasoned brake experts that you can depend on anytime. Getting a cost-effective brake maintenance service is also possible with their company. At least twice a year, you should have the brakes of your car checked to ensure your safety as well as your passengers, and to assure the best performance for average or even beyond average annual mileage cars.

Tyre&Auto Southbourne depots have a wide range of brake systems to choose from for cars and light commercial vehicles. Their customers can also expect free check-ups on their depots, which include a digital measurement of wear on brake pads, discs, drums and shoes, the actual condition of your braking system compiled in a list, and a no-obligation price quote for the works needed to be done.

Tyres

As a car owner, you should already know the great significance of having your tyres replaced at the right time. Aside from keeping the good performance of your car, this could also ensure the safety of all people concerned while you're driving your car. Knowing the proper size and the type of tyres that fits your car is important and having the assistance of Tyre&Auto Southbourne Group on this subject could be an advantage to you. The company can help you decide which suits your car needs better.

There are different factors that can affect the lifespan of tyres, and these include the mileage of a car, the places it has been frequently used, and the driving habits of the owner.

Regular check-ups on the important parts of your car are worthwhile for extending its lifespan. It would be better to acquire the quality service of a car service provider that you can trust, without hassle and avoid fraud such as the Tyre&Auto Southbourne Group to assure the ideal condition of your car. The company also has trustworthy experts that can deliver an excellent service to their customers due to the fact the each of them possesses advanced tools and distinct techniques.

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Deep in the heart of a steaming jungle, a ramshackle mining town is full of dangers like mudslides, snakebites, and tropical diseases. Even getting here is an adventure that requires a small plane, a day spent navigating seething rivers, or a hair-raising 4x4 ride over ungraded roads. There are few comforts here and, apart from items in a small camp commissary, almost nothing to buy.

It may seem the most unlikely place on earth to uncover an elaborate fraud scheme. But as Mary Breslin, CIA, CFE, discovered, “The accounting team had this fantastic, controlled, double sign-off process for the miners’ cash. It was placed in envelopes, which were actually sealed with wax, and then hand-delivered to each person, who had to count and sign for it.” Just one problem — the same payroll agent who prepared the miners’ checks was also entrusted with making the bank run to withdraw their cash. It was easy enough to add extra money to each check, pick up the cash, and pocket the difference.

Upon further investigation, Breslin unmasked the same employee as the culprit in a massive, years-long payroll fraud. “It looked like there was this great process,” says Breslin, today an independent audit trainer and consultant. “But they never reconciled the pay register to the actual take-home pay of the miners, and they never reconciled their pay register to their HR roster. If they had done any of those things even one time, they would have found ghost employees who had been there for years.”

No business professional thinks they’re an easy mark. Yet thousands of fraudsters roam today’s organizations, and they’re making off with millions of dollars each year. These conniving crooks are relentless in exploiting our complacency, coming up with inspired twists on the same old cons. Leonard Vona, CPA, CFE, of Fraud Auditing Inc., spells it out: “A lot of fraud scenarios are common to all businesses. The fundamental schemes of 30 years ago are the same schemes occurring today.”

If the schemes are so well known, why do they keep happening? “For decades, the profession has been talking about fraud data analytics as one of the key skills required for auditors,” Vona explains. “Years later, we’re still talking about it.” According to Vona, too many audit teams begin and end their war on fraud by purchasing a detection tool. “We’re comfortable as a profession with compliance and internal controls. But combating fraud is a different animal. It begins with understanding the specifics of your business systems and the scenarios that make you vulnerable to fraud.”

The next step is to build an audit program to search for these scenarios. To help you get started, here are three classic fraud scenarios, along with some savvy approaches to fraud data that real-world CPAs and fraud professionals are using to protect their organizations.

Scenario #1: fictitious employees

Ghost employees may be entirely fictitious, or they may be former employees or contractors who were never purged from the system. As Breslin discovered at the mining company, “The payroll manager had added 19 fictitious employees, in addition to pocketing the extra payday cash. And because there’d been a change in computer systems, we could only go back three years. We’ll never know how long he had been doing it.”

Breslin trains Fortune 500 accountants and auditors on how to combat fraud. “I can’t tell you how many times someone comes back and tells me that they zeroed in on fictitious employees and immediately found fraud. It happens every time. This scheme is very common, yet most organizations don’t look for it.”

“It sounds simple,” Vona concedes. “But the methodology for fraud risk identification is missing from most of the literature. Most auditors need help in paring down a list of fraud scenarios that exist in the business systems they’re auditing.” It helps to break the scenario into its components:

·        WHO is committing the fraud? (in this case, the payroll function)

·        WHAT type of entity is involved? (in this case, fake employees)

·        WHEN and WHERE does the fraud transaction take place? (in this case, the pay register)

·        HOW can an audit step be added? (in this case, what specific tests will find employees who don’t actually exist?)

In other words, take heart—fraud detection doesn’t have to be complicated! After all, real employees do real things—they take vacation and sick time, sign up for benefits for their spouses or children, have their wages garnished for child support, and participate in employee charitable campaigns. They scan their badges in and out, punch time clocks, and log in and out of their computers.

Ghost employees don’t do any of those things. They just get paid like clockwork, with the money being deposited right into the pocket of your friendly neighborhood payroll fraudster. “The details of the ghost employee fraud will vary from one organization to the next,” Breslin says. “Each company has a different culture, with different processes and different systems. The key to uncovering this scheme is looking for what’s not there.”

Vona notes, “What the auditor does is look for patterns and frequencies. There’s no official rulebook on this. It’s somewhat dependent on what the perpetrator thinks they can get away with. With all that said, by working through your scenarios, you start to understand what fraud detection really looks like.”

Stay tuned for part II, which will examine fraud scenario #2: zombie vendors.

Liz Clare is a professional writer focusing on enterprise technology.

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Hawkfield Gallery Consultants Review - Art Gallery System

Or you are one of many people who think that art galleries are limited to the extremely wealthy and highly educated class only?

Once you understand what an art gallery is and how it operates, your perspective about this place will definitely change. Here is an overview of what an art gallery is.

An art gallery is a place where art in all its visual forms is shown and displayed for the public to see. Art galleries may present paintings, sculptures, pictures, drawings and pottery created by individual artist or groups of artists. The main function of these places is to promote art works and their artists, but with the end goal of it being sold to profit.

Some artworks displayed are not directly owned by the gallery but consigned to them by the owner of the piece. Consignment is a common practice in today's art market. It is an agreement where the artist or the owner of an artwork allows the gallery to display his/her artwork in the hopes that it will attract buyers. When it comes to consignment, try choosing a gallery that has a good chance of selling your art. Hawkfield Gallery have good experience in selling art, they have the ability to successfully market the artwork on your behalf.

Evaluating an art work and determining its potential market price in today's' era is a delicate process. Hawkfield Gallery and its fine art consultants utilize comparative sales approach by using recent auction sales as the basis for pricing art works. At times, the gallery also considers the opinion of independent consultants for appraising art work. On their website, you will see a list of artists that the gallery represents as well as the type of services they offer. Moreover, Hawkfield also encourages other artists to submit their work to give them an idea to the fair market value of their works.

Hawkfield Gallery has been operating for many years providing art lovers and collectors quality American arts in reasonable prices. They even assist their clients in tracking down an artwork or even bid on their behalf at auctions.

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Hawkfield Gallery Fine Arts Consultants - Our Services

About the Gallery

Consignments are accepted, and we sell our own art acquisitions. The list of artists we seek appears below. We are happy to evaluate works by other artists. Putting a value on artwork can be a subjective process. Using a sales comparison approach, we consider recent auction results when determining the fair market value of artwork. If needed, we do not hesitate to seek a second opinion from an independent consultant when determining the value of a consigned piece. Given our low overhead costs, our gallery prices and our fees are very competitive.

We frequent antique shops, art and antiques shows and auctions. Contact us if you need assistance in tracking down an item of interest, or if you would like us to bid on your behalf at auction. Our fees are on a sliding scale, based on the value of the item being consigned or purchased at auction.

The Gallery

The Gallery is located on a scenic route in a shore town halfway between Boston and Cape Cod. Housed in an 1850's farmhouse, the gallery space was a tearoom, craft shop and lending library in the 1920's. The farmhouse and surrounding acreage, abutting the historic North River, operated as a dairy farm until 1967. When you visit, plan to enjoy a walk along miles of woodland trails leading to a pier on the river, or continue on to one of the many galleries, antique shops, or historic sites in the South Shore's Plymouth County. Please visit our links page for more information about interesting places to visit in our area. Hawkfield Gallery is open by appointment, year-round.

Artists we seek and represent:

Barye, Antoine-Louis

Benson, Frank

Blackstone, Jess

Bradford, William

Britcher, Alfred Thompson

Clem, Robert Verity

Coleman, John

Crowell, A. Elmer

Dallin, Cyrus

Demetropoulos, Charles Peter

Ennecking, John J.

Finney, Frank

Footer, David A.

Goodacre, Glenna

Goodwin, Authur Cliffton

Hadwick, Melbourne

Hart, Charles

Horton, William Samual

Kauka, William J.

Knowles,

Kenneth (Ken)

Kronberg, Louis

Lamb, F. M.

Lever, Haley

MacKnight, Dodge

O'Donnell, Karie

Pearson, Margarite

Peterson, Jane

Ripley, A. L.

Seysses, Auguste

Sheperd, Clinton

Sontag, W. L. Sr.

Stevens, W. Lester

Swan, John

Thompson, Roy

Voorhees, Clark

White, Winsor

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Proaxia Consultants: Apple and SAP, A smart partnership

We at Pro Axia Consultants Business Consulting Group in Osaka, Tokyo, Nagoya, Japan believes that this partnership could result in a lot of advanced and beneficial developments as well as improved business value in the near future. We are already expecting this to happen because it's certain that the combined user experiences of Apple and the end-to-end business process and software of SAP will be a game changer to our modern world.

We're not going to be surprised if there will come a time when companies and developers will make a big change in the digital world through this partnership. We can also see new doors to different opportunities and transformation in the mobile work experience of customers.

The world we live in today can be described to as an app-driven world because most of us can't live a day without using one or more apps on our phone or tablet, right? We understand that with this partnership, excellent business applications will be developed, along with opening potential for SAP and Apple joint customers.

SAP is developing lots of new and native iOS industry apps for core business processes to allow their customers to fully leverage the data in their SAP enterprise systems and to change how they run their business anywhere.

We understand that the kind of capability that drives a digital enterprise is being able to get mission critical information, reports, and data without being attached to your desktop. We found out that SAP is starting with industries that have a high demand for consumer applications such as retail, asset intensive industries, professional services, and healthcare.

 SAP offers their communities of developers with innovative tools and training to build, extend and run a new class of native iOS applications made using the HANA Cloud Platform (HCP). Developers will get access to the power of HANA in the cloud.

 You don't need to be a developer to change an existing SAP application because HCP enables you to do so. Through this partnership and HCP, the path to the best app just got even better. With SAP HCP SDK for iOS, along with training for developers to native iOS apps, companies and developers can quickly develop their own native apps for iPhone and iPAD while taking advantage of all the highly developed iOS technologies.

 We also learned that this partnership will provide developers with a SAP Fiori for iOS design language based on SAP Fiori UX adapted for iOS, including reusable design components and building blocks to enhance the development of consistent and excellent UI design.

 To connect millions of developers, customers, SI partners and ISV partners, SAP and Apple will jointly develop a SAP Academy for iOS to complement the SDK as well as curate and educate their combined ecosystem. We've been taught that it could be beneficial for both firms to share the knowledge of technical expertise and design skills for native iOS app development.

 This collaboration will also make it easier to consume and leverage your organization’s most important data on their iPhone and iPad devices. To help customers constantly access their data each day and obtain crucial information, SAP will provide an enterprise computing platform through HANA.

Developing crucial apps for customers are the main objective of this partnership, which could allow newer and faster ways to perform a task, access data and do their job. Accessing accurate and real-time data is ground-breaking. Mobile apps on iOS will make digital transformation even more popular between enterprises.

We strongly believe that combining SAP's helpful data management with Apple's excellent user experience will really lead to state-of-the-art transformations. We are also excited at the same time because endless possibilities and benefits could come to our modern society.

[auroramurnane-blog]

Things to do in Jersey, Group Holiday in Southbourne Dorset

The island of Jersey is the southern most island of Britain. It lies 100 miles from the south coast of England, in the bay of St. Malo. Jersey is a small island approximately nine miles by five, but it is a place of great natural beauty with a delightfully mild sunny climate. The coastline is unspoiled, with high rocky cliffs, sandy beaches and coves, while inland there are lush fields and valleys covered in wildflowers. Jersey has over 46 miles/74kms of 'Green Lanes' with a speed limit of 15mph/24kph. Cyclists, horse riders and walkers are given priority on these lanes.

 Tourism in Jersey often starts at the island's capital St. Helier, in St. Aubin's Bay on the south coast. St. Helier is a bustling town and the main shopping Centre on the island. The Central Market has existed since 1882 and is still a popular visitor attraction. It offers local produce such as freshly caught fish, flowers grown on the island and Jersey's own specialty - Jersey Royal potatoes. St. Helier's atmosphere is essentially English, with strong French influences in its many attractive shops and street names.

 Jersey Tourist Information can be found in the visitor Centre in Liberation Square, St. Helier. The historic harbour and marina are interesting and always busy with ferries, ocean going yachts and fishing boats. There are several fine parks to enjoy, such as Les Jardins de la Mer, by the waterfront.

 St. Helier has several attractions such as the award winning Jersey Museum where you can learn about the history and traditions of the island. On an islet in St. Aubin's Bay is Elizabeth Castle, which was built in 1590 by Sir Walter Raleigh and named after Elizabeth I. The castle defended the island from the Civil War to the German Occupation. The Maritime Museum and Occupation Tapestry Gallery are to found on New North Quay.

 The parish of Trinity lies to the north and is home to Durrell Wildlife - the headquarters of the Durrell Wildlife Conservation Trust. The trust concentrates on rare and endangered species. Each of them lives in specially landscaped enclosures which closely resemble their natural homes. At la Rue De Bechet, in Trinity, Pallot Steam Motor and General Museum is to be found. It includes an exhibition on Jersey Railway steam engines, agricultural machinery and a variety of organs.

 The parish of St. Lawrence occupies the centre of Jersey. Hamotonne Country Life Museum is to be found here, at La Patente. It's a delightful place to visit, featuring the rural heritage of Jersey.

 St. Ouen forms a peninsula in the north west of the island, with a number of prehistoric sites. One of these contains the foundations of a small temple identified as Gallo-Roman. The ruined Grosney Castle is a well known landmark, featured on the Jersey 50 pence coin. At Les Landes is Jersey's racecourse. The Channel Islands Military Museum is to be found on Five Mile Road, in a restored German Bunker. It has British and German militaria from the occupation era on show. A unique museum, well worth visiting is Battle of Flowers Museum at Le Mont Des Corvees. It celebrates the annual Jersey Battle of Flowers, with many of the prize-winning floats on display.

 In the north east of Jersey, the 13th century castle of Mont Orgueil towers over the harbour at Gorey St. Martin. It is one of the best preserved medieval castles in Europe.

 In the parish of St. Saviour is a 13metre high Neolithic burial mound dating back 5,500 years. The La Hougue Bie Museum, offers a unique insight into the lives of our distance ancestors.

[auroramurnane-blog]

30 widely used reasons for changing systems are listed below

Most organisations changing their software systems will find many reasons to justify their actions. Some, however, will only have a few reasons, which are so critical, that their system needs replacing simply because of these.

 Generally, the more reasons that apply, the more likely you need to change your system. How many apply to you and your organisation?

 Software system functionality reasons

1.   Web enablement

2.   Additional functionality available within the new software

3.   Workflow and automation

4.   Present systems comprise separate stand alone systems with limited integration between each other

5.   Integration with other systems

 Management information reasons

6.   Improving the quality and quantity of management information

7.   Improving accuracy of information

8.   Improving access to and speed of access to management information

9.   Improving the flexibility of and speed to produce management information

  System operations reasons

10.  Improving system processes

11.  Reducing manual effort and duplication of data handling

12.  Improving system flexibility to handle continual business change

13.  Improving system performance, speed and time to process data

14.  Improving data input / collection capability eg automated feeds, bulk data entry

15.  Improving transfer of information between systems

16.  Improving system reliability

17.  Present system is ageing, has not been upgraded and is now becoming difficult to maintain

18.  Easier system development in the future

19.  Supporting an increased number of system users

20.  Improving data storage

 Vendor reasons

21.  Providing unsatisfactory / poor support

22.  Withdrawing support

23.  No longer supplying a specific range of products

24.  No longer developing products that you use

 Organisational reasons

25.  Changing provision of services eg outsourcing, creating shared service centres

26.  Changes of hardware

27.  Rationalisation of systems and vendors

28.  Reorganisation eg due to take over, merger, decentralisation, restructure or disposal of business units

29.  Reducing costs (total cost of ownership)

30.  Other actions leading to a sudden and permanent large change in numbers of suppliers, customers, employees and consequent reduction of systems requirements

[auroramurnane-blog]

Global Singapore Visa processing tips - Document Fraud (Misrepresentation)

It is a serious crime to lie, or to send false information or documents, when you deal with Citizenship and Immigration Canada (CIC). This is fraud. It is called “misrepresentation.”

Document fraud can involve either false or altered documents, such as:

           • passports and travel documents,

           • visas,

           • diplomas, degrees, and apprenticeship or trade papers,

           • birth, marriage, final divorce, annulment, separation or death certificates, and

           • police certificates.

If you lie on an application or in an interview with a CIC officer, this is also fraud and a crime.

If you send false documents or information, CIC will refuse your application. You could also:

           • be forbidden to enter Canada for at least five years,

           • have a permanent record of fraud with CIC,

           • have your status as a permanent resident or Canadian citizen taken away,

           • be charged with a crime or

           • be removed from Canada.

What CIC is doing to stop immigration fraud

CIC works with our partners to monitor document fraud and train officers around the world. Partners include:

           • the Canada Border Services Agency (CBSA),

           • the Royal Canadian Mounted Police (RCMP) and

           • foreign police services and offices that issue identity documents.

CIC is working with the CBSA and the RCMP to phase in biometrics. This means we will use data such as fingerprints to confirm a person’s identity.

Biometrics will make it much harder for people to hide who they are. It will also help reduce identity fraud.

[auroramurnane-blog]

Eric Earl Hamilton Marsden Restorers: 7 tips for taking care of antique furniture

Modern home furnishings are far different from antique furniture, so the methods involved in taking care and repairing both types of furniture shouldn't be the same. It’s also evident that the ways involved in taking care of valuable and historical antique furniture have changed throughout the years and you're possibly thinking that the use of adhesives, fasteners, finishes, and polishes can help you protect and preserve each piece you have, but you’re wrong, simply because those things just affect the current and future value of your furnishings.

Do you want to preserve the value of your precious antique furniture? Eric Earl Hamilton Marsden Furniture Restorers is here to give you a hand by sharing the following tips:

Take extra care when moving a furniture

Check if there are any loose or damaged joinery when you're moving your antique furniture,you can avoid fraud deals by doing so. You must carry the chairs through their seat rails, and tables through their apron and legs. Don't drag large furniture across the floor, lifting it is far better.

It's also best to remove the doors, drawers, and shelves first before moving a furniture. You can also put blankets or any proper padding on glass doors to protect them. Carry large items on their back or top. Marble tops on furniture should be removed first before moving them and must be carried in a vertical manner along with mirrors and glass.

Avoid direct sunlight

Place your antique furniture away from direct sunlight because sunlight can degrade early finishes, wood, and fabrics. If possible, put curtains or shades around such pieces to deter contact from sunlight.

Put a humidifier or a dehumidifier in your home

The amount of moisture in the air can also affect antique furniture. The wood might expand or contract due to the changes in relative humidity. Eric Earl Hamilton Marsden Furniture Restorers recommends the use of a humidifier or a dehumidifier to help lessen the damaging effects of too much moisture (or dryness) into your valued antique furniture. These apparatus can help you maintain the relative humidity in your home.

Be wary of insects and pests

Be careful of common insects and pests that could bring pernicious effect to your antique furniture. Insects and other small pests can often be seen on fabrics, leather, wood, and upholstery materials.

Termites or powder post beetles can eat their way on the grain inside the wood until they mature. Exit holes on wood are often caused by mature insects that bore their way out. If there are any signs of active infestations, consult an exterminator or conservator right away to quickly quarantine the predicament caused by those pests. You can identify active infestations through exit holes and a frass appearing beneath a furniture.

Body oils, grease and dirt build-up on the surface of a furniture can attract cockroaches, which can damage the furniture and its existing finish. Raw wood surfaces may also have stains produced by the pest’s excrement.

Problems with small rodents shouldn’t also be ignored, so it’s better to address this issue quickly to avoid any harmful damages to your home. They are often drawn to upholstery materials found in antique furniture.

Avoid too much heat

You're probably aware that heat can cause shrinking effect which can result to loosen glue joints, marquetry, wood veneers, and wood inlays, so you must avoid placing antique furniture near fireplaces, heating vents, radiators, and stoves.  

Consider maintaining the original aged finish

You can enhance the appearance of your antique furniture without damaging the existing finish. The finish found on historic furniture is as significant as the furniture piece itself, so stripping and refinishing only damages the patina and removes the original finish coating, which couldn’t be recovered once removed.

Patterns of wear that signifies the history of use are also gone during refinishing. However, it's up to you to decide whether to follow this specific tip or not since proper and complete refinishing can increase the value of your furniture. You can consult other furniture restoration specialists for further helpful tips on taking care of your antique furniture.

Apply paste wax instead of oils

Lack of moisture is the main reason why wood dries out; and not from the lack of oil. Furniture oils can only contribute to the degradation of the finish after some time because oils leave a residue that attracts dust and dirt build up. Furniture paste wax is preferred by Eric Earl Hamilton Marsden Furniture Restorers to help you maintain a varnished finish because it is stable and long lasting, and can provide protection from too much moisture and dust.

Problems may occur with future restoration or repairs if you're going to apply silicone based polishes on the finish. Silicon oil leaves a film behind that's really difficult to remove, which affects the adhesion of spot repairs or restoration of the existing finish. Brass and copper hardware on historical and other valuable antiques shouldn't be polished just to remove the tarnished appearance - this is to retain the original finish and patinas found on the hardware.

Most of the time, antique furniture hold a significant value because of its artistic and historical worth, which weigh great importance to an individual.  If handled by professionals like Eric Earl Hamilton Marsden Furniture Restorers, your antique furniture can increase its value after proper restoration or complete refinishing and repair. Always be careful when deciding what proper course of treatment or repairs you will use on your antique furniture.