July 21, 2017
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)
June 14, 2017
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.
March 16, 2017
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December 5, 2016
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.
November 5, 2016
On October 10, 2010, Orlando's Amway Center, the nationally acclaimed new home of the Orlando Magic, opened 30 days ahead of schedule and within budget.
The complex 800,000 SF public/private venture also received LEED® Gold Certification – the first basketball venue in the nation to do so. The developer of this massive project, the Orlando Magic, retained SC Advisors as the Developer's Representative. We worked closely with the Orlando Magic through every detail of project funding approval, design, construction, occupancy, and closeout.
In addition to the design/build challenges inherent with a special use facility, our team successfully navigated the daily challenges of a high profile project with numerous public requirements including M/WBE commitments, neighborhood programs, direct public procurement, and owner's insurance programs.
At the same time, we effectively balanced the requirements of the City of Orlando as the owner and the Orlando Magic as the developer-at-risk and anchor tenant.
October 13, 2016
Art gallery, without a doubt, plays an important role in the art industry. Many people do not possess in-depth knowledge on the role of art galleries in our society. Here is an overview of what an art gallery is and its importance in our society.
Art gallery offers a striking place where visitors can view and appreciate art. Various forms of visual arts are displayed such as paintings, sculptures, relics, pottery, jewelries with historical values and much more. Art galleries display art works to promote art and artists as well as to help and guide buyers in selecting art works that will suit their art preferences. A certain type of art gallery like Hawkfield Gallery offers a special type of service to their clients – to help them hunt art works that interest them and even help them bid at auction houses.
For those who are curious on the value of the artworks they possess, Hawkfield Gallery and its fine art consultants provides professional advice on how to appraise fine artworks, antiques and collectible items. Hawkfield Gallery gained experience and expertise in determining the value and quality of artworks by visiting auctions houses and antique shops. They use a sales comparison approach to value an artwork - comparing it to similar artworks recently sold or currently for sale on the marketplace. They also welcome artists to present their artworks and to help them determine its fair market value. Visit the gallery’s website to know more about their services and the list of artists they represent.
Art Consignment Agreement
Most art galleries work with artists on a consignment basis. Consignment is when you lend your artwork on the gallery and the gallery agrees to sell your artwork for a commission percentage. In some cases, engaging in a consignment agreement comes with a lot of risks as it may cause financial or ownership trouble down the road. Make sure to choose the right and trusted gallery that will represent your artwork. Hawkfield Gallery has gained an established reputation in the marketplace that will make you want to trust the gallery and its owner.
August 18, 2016
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