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Strategic revenue analysis is something that the authors have used in our consulting and classroom teaching for many years, yet has never been formally developed nor written about by researchers and practitioners.

The authors outline the seven-step process behind strategic revenue analysis and provide numerous examples.

Organizations that discipline themselves and perform strategic revenue analysis almost always grow quicker than the competition, focus on high margin products and develop other types of discipline that make them more successful.

The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations.

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

The paper aims to report on the single largest peer-to-peer lending scandal in the history of China. The authors provide details on how the case was perpetrated. The authors also provide details as to how investors were fraudulently manipulated in the scam. Finally, the authors provide updates on recent regulation in China in the peer-to-peer lending industry.

This is a theoretical paper that provides a better understanding of both Ponzi schemes and fraudulent practices in the peer-to-peer industry.

While the Ponzi scheme has been around for many years, fraud perpetrators continue to find new ways to use the scheme to manipulate and take advantage of investors. The case of Ezubao provides important insight for both regulators, academics, investors and financial advisors.

Ezubao, a start-up in an industry with little to no regulation, provides a textbook example of common fraud symptoms (or red flags). The deception was enacted through Ezubao’s bold advertising scheme and falsified appearance of success and government support. This was enough to brilliantly deceive over 900,000 susceptible investors. While Ezubao was one of the first peer-to-peer lending scandals to be uncovered, it certainly will not be the last.

The main thrust behind strategic human resources (HR) includes strengthening the impact of HR on the organization. In other words, strategic HR attempts to place the HR department on equal footing with other functional areas of business. HR professionals who understand both operational indicators and their decisions on various financial metrics have greater focus and clarity when making decisions. HR professionals with such knowledge are also more likely to be viewed favorably by their counterparts in other departments and have a greater voice in the executive suite and boardroom.

Interviews with board of director(s).

There has been a significant shift in the role of HR over the past several decades. The HR department has evolved from a role focused primarily on dealing with administrative issues, litigation and unions, to a department that drives strategy and adds value throughout the company. To continue this transition, HR professionals should have a solid knowledge of critical financial information, including financial and operational metrics and ratios. By combining this information with a strategic mindset, HR professionals are better prepared to add value to the firm, and they participate more fully with other members of management in determining the strategic direction of a firm.

A competent, strategically minded HR professional who understands not only people-related issues but also financial issues can “elevate strategic discussions” in the executive suite and boardroom. Just as financial statements serve to direct attention to operational issues and to spur responsive management decisions among line managers, so too can financial statements direct the attention of HR professionals to line items specifically impacted by HR policies and processes. When HR professionals consider the impact of their decisions on the financial statements and financial metrics, they become key players in helping the firm achieve organizational goals.

This paper aims to analyze the money laundering process itself, how cryptocurrencies have been integrated into this process, and how regulatory and government bodies are responding to this new form of currency.

This paper is a theoretical paper that discusses cryptocurrencies and their role in the money laundering process.

Cryptocurrencies eliminate the need for intermediary financial institutions and allow direct peer-to-peer financial transactions. Because of the anonymity introduced through blockchain, cryptocurrencies have been favored by the darknet and other criminal networks.

Cryptocurrencies are a nascent form of money that first arose with the creation of bitcoin in 2009. This form of purely digital currency was meant as a direct competitor to government-backed fiat currency that are controlled by the central banking system. The paper adds to the recent discussions and debate on cryptocurrencies by suggesting additional regulation to prevent their use in money laundering and corruption schemes.

This paper aims to highlight the corruption mode of village funds in Indonesia and provide recommendations to reduce such crime.

This paper uses Diamond Fraud theory to explain why the mode of corruption continues, using secondary data from journal articles, research reports and websites.

Corruption mode is carried out through fund misuse, cover-up, fictional reports, fictitious activities and projects and budget markup.

Prevention and detection of fraud can be more effective when considering pressure, opportunities, rationalization and individual abilities.

The novelty of this paper is to provide a more comprehensive view of the factors that can lead to fraud or corruption using the Fraud Diamond Theory.

In recent years, many of South Korea's most prominent organizations have been involved in large‐scale frauds. These frauds have had a devastating impact on South Korean society and resulted in unnecessary suffering and high levels of unemployment for the middle class. With the aim of understanding the causes of these scandals, this paper takes an in‐depth look at the chaebol organization.

The paper takes a conceptual approach by first examining chaebols in greater detail. The paper then examines classical fraud theory, including the fraud triangle. The paper then examines chaebol organizations through the lens of the fraud triangle. By doing so, it is possible to understand why chaebols, in particular, are susceptible to fraud and corruption.

The paper provides evidence to suggest that chaebol organizations have inherent fraud risks. In order to minimize these fraud risks, chaebol organizations must address these issues.

This paper fulfills an important area of research by providing basic information about the relationship between chaebol organizations and fraud.