When a corporation deliberately conceals or skews information to appear healthy and successful to its shareholders, it has committed corporate or shareholder fraud. Corporate fraud may involve a few individuals or many, depending on the extent to which employees are informed of their company's financial practices. Directors of corporations may fudge financial records or disguise inappropriate spending. Fraud committed by corporations can be devastating, not only for outside investors who have made share purchases based on false information, but for employees who, through 401ks, have invested their retirement savings in company stock.

Some recent corporate accounting scandals have consumed the news media and ruined hundreds of thousands of lives of the employees who had their retirement invested in the companies that defrauded them and other investors. The nuts and bolts of some of these accounting scandals are as follows:

WorldCom admitted to adjusting accounting records to cover its operation costs and present a successful front to shareholders. Nine billion dollars in discrepancies were discovered before the telecom corporation went bankrupt in July of 2002. One of the hidden expenses was $408 million given to Bernard Ebbers (WorldCom's CEO) in undisclosed personal loans.

At Tyco, shareholders were not informed of the $170 million in loans that were taken by Tyco's CEO, CFO, and chief legal officer. The loans, many of which were taken interest free and later written off as benefits, were not approved by Tyco's compensation committee. Kozlowski (former CEO), Swartz (former CFO), and Belnick (former chief legal officer) face continuing investigations by the SEC and the Tyco Corporation, which is now operating under Edward Breen and a new board of directors.

At Enron, investigations against uncovered multiple acts of fraudulent behavior. Enron used illegal loans and partnerships with other companies to cover its multi-billion dollar debt. It presented erroneous accounting records to investors, and Arthur Anderson, its accounting firm, began shredding incriminating documentation weeks before the SEC could begin investigations. Money laundering, wire fraud, mail fraud, and securities fraud are just some of the indictments directors of Enron have faced and will continue to face as the investigation continues.

 

Summary:

Court Reporters are a fascinating bunch. I always wonder how they stay under control despite all the things that happen around them in the court of law. As the parades of witnesses come and go, you can see them pound away or talk into the equipments that help them do their jobs.

It is obvious very few people pay attention or understand the equipments that help court reporters perform their jobs so efficiently. In this article, I examine these equipments.

The court repor...

Keywords:

Court Reporter,Criminal Justice,Stenograph,Silencer,Criminal Justice,Court, Court of Law, Judge

Article Body:

Court Reporters are a fascinating bunch. I always wonder how they stay under control despite all the things that happen around them in the court of law. As the parades of witnesses come and go, you can see them pound away or talk into the equipments that help them do their jobs.

It is obvious very few people pay attention or understand the equipments that help court reporters perform their jobs so efficiently. In this article, I examine these equipments.

The court reporter uses two primary equipments in the performance of his or her job. They are the Stenograph and the Silencer.

I will start out by talking about the stenograph.

The stenograph also known as stenotype is a specialized typewriter used by court reporters to do their jobs. It is designed to allow for shorthand typing. The keyboard is compact like that of a piano. The symbols on the keyboard are phrases or words. They are translated or transcribed in real-time to computers.

A good court reporter using a stenotype can type up to 300 words per minute. It is this speed that allows the court reporter to capture all the things said in the court of law.

The number one manufacturer of the stenotype machine is the Stenograph Corporation. The corporate headquarter is at Mount Prospect, Illinois. They manufacture manual or automated machines. Some of them are even wireless.

The second and last court reporter equipment I will cover is the Silencer. The silencer is a hand held mask that contains a microphone. The reporter uses this silencer for voice writing.

Using the voice-writing method, a court reporter speaks directly into the silencer. As the reporter repeats the testimony into the recorder, the mask on the silencer prevents the reporter from being heard during testimony. The silencer records everything that is said by judges, witnesses, attorneys, and other parties in the court. The silencer can even capture gestures and emotional reactions.

A leading manufacturer of silencers is the AudioScribe Corporation. They are located in Breaux Bridge, LA.

There you have it. If you were ever wondering about court reporters and their equipment, you don’t have to wonder any more.

Note: You are free to reprint or republish this article. The only condition is that the Resource Box should be included and the links are live links.

Summary:

Hiking is generally not a dangerous activity if you prepare properly. There are times, however, that you'll be a long way from "civilization" and you could get injured or have something else happen. In order to hike safely, the following safety tips should always be considered.

1. Don't Hike Alone

This is probably not critical if you're just going for a leisurely hike in the local park but if you're going to venture into the forest, a canyon or some other trickier area,...

Keywords:

hiking gear, hiking equipment, hiking techniques, hiking tips

Article Body:

Hiking is generally not a dangerous activity if you prepare properly. There are times, however, that you'll be a long way from "civilization" and you could get injured or have something else happen. In order to hike safely, the following safety tips should always be considered.

1. Don't Hike Alone

This is probably not critical if you're just going for a leisurely hike in the local park but if you're going to venture into the forest, a canyon or some other trickier area, you shouldn't travel alone.

Hiking with a partner can offer many advantages. People in pairs are less likely to become overly anxious when faced with a problem or setback, and they can offer assistance to one another for getting up steep inclines, across streams or any other trouble spot.

If an injury does occur, the partner can hike back to the trailhead to get assistance. And if it becomes necessary, it's much easier for two people to conserve their body heat than for a single person to do so.

2. Plan Ahead

Make sure you are familiar with the area you're hiking into. Even if you've never hiked there before, you can use maps and guidebooks to "survey" the area before setting out.

It also helps to talk to other hikers who have been there to find out if there are any tricky spots that you should know of ahead of time. The internet is a great place to do some basic research on an area, especially if it's not close to where you live.

Make sure you take appropriate hiking gear. This includes basics such as a map, compass and water but you should also plan ahead by taking first aid supplies, some basic provisions and proper equipment if you were to be stuck overnight.

It's always better to prepare for the worst case and not need it than plan for the best and find out you were wrong.

3. Exercise Common Sense

Hiking is great exercise but make sure your common sense gets a bit of a workout too. Don't get over-confident when on the trail and do things that are risky or foolish.

Make sure you tell someone else where you're going and when you expect to be back. If nobody knows you're gone or where you are, they won't be able to help you if you don't return when you expected.

With all the strenuous activities and sweat-generating regimens that most weight loss programs have, more and more people are enticed to opt for a better alternative, without the trouble of exerting too much effort.

With the advent of diet pills that promote weight loss, people go mad over the appealing advertisements of most manufacturers claiming that their product can easily “melt away” those fats and cellulites.

With these pills dominating the market today, who needs to tone those abs and biceps and do some dieting if there is an easier way to lose weight?

With an estimated 60% of the American population that are now considered as obese, these “wonder” drugs are definitely reaping millions of dollars in the United States alone.

Now, the questions are: is there any truth regarding the manufacturers’ claims that these diet pills can ultimately promote weight loss? Are they really effective in helping people lose weight? And if that is the case, do these pills also help those people maintain their ideal weight and curb any fat accumulation in the body?

In reality, there are diet pills that can really make a person shed off those extra pounds. These diet pills contain certain substances that were already clinically and scientifically proven to be very effective.

These diet pills are effective in increasing the metabolism of the body, thereby, initiating weight loss. Plus, these diet pills contain certain substances that suppress one’s appetite.

However, with so many diet pills saturating the market today, trying to find the best and most effective diet pill can be very tedious. Chances are, you may end up choosing the wrong diet pill when your energy to find diet pills wanes down.

Actually, there are only five factors to consider when choosing diet pills that are effective at the same time safe to use. Here is a list of the factors that you need to consider in order to come up with a diet pill that is right and appropriate.

1. The metabolism-boosting ability

In choosing diet pills that will effectively promote weight loss, it is best to look for pills that have the ingredients that will enhance your body’s metabolism, or the ability of the body to burn excess fats.

Choose those diet pills that contain alpha lipoic acid, green tea extracts, and “L-Canitine” because these ingredients had been clinically proven to be effective in promoting weight loss through increased metabolic rate.

2. The appetite suppressants

Find diet pills that effectively suppress your appetite. It does not necessarily mean that you will skip meals but you will not just feel hungry every now and then. This is because obesity usually happens to people who are fond of in-between meals, which actually initiates excessive calorie intake.

3. The calorie stopper

Because obesity is usually due to excess intake of calories in the body, which is more than the recommended amount, it is best to choose diet pills that have the special ingredients that will curb the entry of calories into the body.

These substances are known as “phaseolus vulgaris.” This is known to create an enzyme that will efficiently control any excess calories in the body. The enzyme responsible for this wonderful job is known as “alpha-amylase.”

4. The metabolic enhancers

It is best to choose diet pills that have the so-called “lipotropic elements” that are effective in eliminating fats from the body. It functions like a sweeper that effectively sweeps excess fats outside the body.

These lipotropic elements are found in vitamin C, chitosan, alpha lipoic acid, and green tea extracts.

5. The water-retention breaker

Effective diet pills are those that contain diuretics. These are elements that avert the retention of water in the body during the weight loss regimen.

All of these factors are, indeed, clinically proven and effective in losing weight. Though, it must be kept in mind that diet pills alone are not sufficient to provide optimum weight loss. Hence, it is still important to do some exercises.

Therefore, with exercise and the right diet pills, you are definitely on your way to a healthier, slimmer you.

Fishing is a sport designed for relaxation. It is where fish lovers pride themselves of the fish caught while celebrating it with friends and family.

The rod holder is a fishing tool that allows fishermen to multi-task easily. It was invented because fishing requires the use of both hands in the whole process of luring, hook clearing and removing the fish from the hooks. With all these tasks, letting go of the pole is difficult. The fishing rod holder was intended for anglers to be able to make use of both hands.

The first design of fishing rod holders had two parts. The first is a pole-binding device with a strap placed on the railing to tie up to the fishing pole. The second part is a Velcro strap that could be tied on your limb, arms or waist.

The first designs needed improvement because when the straps were placed on the waist, it is wedged into anything you hit. Therefore, a new design of rod holder was invented which has four parts – two pole clips and two straps.

Depending on what fishing position you are in, the short strap is used to be wrapped around your wrist or forearm and the long strap is wrapped around your ankle or leg.

There are also rod holders which come with a remedial solution for seasickness. This curative fishing rod is capable of providing the user with an acupressure stimulator. Providing that the strap of the holder be worn all throughout the trip, it would remain efficient since the pressure is exerted continuously.

The rod holder is best for fly-fishing. Fly fishing is done in locations with rocky rivers and it is impossible to use your other hand for any purpose other than the fishing tasks. Because of the clips wrapped around your lower leg, you have a choice of putting the rear of the fishing pole into the clip so that no water could go inside it.

The upper pole clips could rotate to 360 degrees. It allows the user to do any movement since the pole is more flexible. The fishing rod holder could be used in any location whether in boats, on land, or at the dock. It prevents the fishing rod to slip from your hands and it allows you to release the rod easily.

The best fishing rod holders are those done homemade. However, many fishing stores offer high quality rod holders that would best suit your kind of fishing.