After many years of studying how people make their presentations, I’ve uncovered in my mind, the top 5 sins which many people commit when making presentations. Avoid them at all costs!

1. Starting like a caged mouse

Many presenters begin with a polite, “How is everyone” or “Thank you for giving me this opportunity” Rather trite, don’t you think? I am not saying that you should be rude. What I am saying is to get the formalities out of the way as quickly as possible and start with a bang not a whimper like a caged mouse. Give the audience a startling statistic, an “in your face” statement, an interesting quote, a news headline . . . something powerful that will grab their attention immediately!

2. Failing to “feel” your audience

If you fail to take advantage of the time before your presentation, you have lost a window of opportunity to enhance your credibility with your listeners. You should always arrive early to greet your audience prior to your presentation. Of course you would do this at your own functions. But when you are presenting to strangers, make it a point to “feel them ” - don’t arrive two minutes before your speech and leave immediately after it. Your audience wants to meet you, know you and understand the person behind that presentation. Give them this opportunity and you will connect with the audience better.

3. Making a presentation word for word from a prepared script

Can you recall when was the last time someone actually read to you? I bet it must have either been your Mother or Father and she/he was trying to get you to sleep! Instead of reading through a prepared script during your presentations, use a “keyword” outline. These keywords will prompt complete thoughts as you speak. Look down at the keyword, look into the eyes of the audience - then speak.

4. Speaking on a subject without passion

You want your audience to do something as a result of your presentation. Whatever you want them to do, there is a better chance that they will do it if you show that you are passionate about your subject. An added benefit is that your fears will dissipate when you are truly excited about your subject matter. Speak with passion . . . and you will inspire others.

5. Failing to adequately prepare

This is the mother of all cardinal presentation sins. It is amazing how many executives will take the stage without adequately preparing. They may have someone else prepare their slides and script for their presentation without their input. They may write their own rambling presentation that has no organization or purpose. Once on the stage, they fumble for their notes, they pause for a long time trying to remember what to say or they even go off tangent of what they are supposed to present. Don’t let this happen to you. You will lose credibility and worse become a laughing stock. Always PREPARE, PREPARE, PREPARE.

The good news is that these common presentation sins are easy to avoid if you recognize them. I am not saying that if you don’t commit the above sins, you would become a fantastic presenter, but rather, you will be much better off compared to most who refuse to make the effort to make adjustments to their presentations.

The following article is adapted from my new ebook: “How to Develop Great Presentation Skills”. If you like the tools to be able to improve your presentation skills by 100 time, YES 100 times please visit http://www.greatpresentationskills.com/

For every woman, pregnancy is a beautiful time period. Giving birth to a new life opens up a new chapter in her life. She feels complete and that makes her life even more meaningful to her. A woman feels so much elated with this new experience that she is able to overcome all the pain and changes happening to her body.

Well, these changes could be positive as well as negative. And it is duty of every person connected with the expecting mother to make her pregnancy period most comfortable. The most common discomfort she goes through is that of pain in her back. In some women, the pain is a constant feature during the whole length of pregnancy, while in others the pain can be impulsive. The intensity of back pain also varies in all women. For the acute sufferers, the pain is usually unbearable.

As the fetus starts to grow in the mother’s womb, the over-all weight of the woman’s body increases. As the weight increases, it gets an uneven distribution around the abdomen carrying the womb. This is a known fact that it is your back bone that supports your whole body weight. With this increasing weight, extra pressure is put on the back bone. And it becomes a little difficult for the back bone to bear it. All these developments, at last lead to back pain.

Besides this, the abdominal muscles of a pregnant woman also get stretched. This affects the muscles present around the spinal cord. As the centre of gravity of a woman changes, the muscles around the abdominal area try to keep a proper balance. In doing so, they work extra load. This leads to muscle fatigue in the back.

The back pains talked about in the above paragraphs are the ones that a woman suffers in length during her pregnancy. But there is another type of pain, which is usually encountered when a woman nears her due date. The pain in the back is very intense at this point of time.

But, there is nothing to panic about. You can always deal with back pain during pregnancy. There is something very easy that you can start with. All you need to do is to consult a good gynecologist who will guide you through a pleasant pregnancy. More the number of doctors you consult, the more confused you will get. So the best advice remains to follow the recommendations of a single doctor, because all doctors have different theories about effectively combating back pain during pregnancy.

Most of the doctors will prescribe you the use of the belly belt that will effectively support your increasing weight. Besides this, following a good set of exercise is the best treatment to cure back pain during pregnancy. The exercises to be followed should ideally be of low intensity. These exercises work in the direction of strengthening your back muscles. Any good doctor will generally advice you to refrain from binging into medicines, as the chemicals present in them can prove to be harmful for your growing fetus.

So, follow the advice of your doctor and have a comfortable pregnancy.

To know more about pregnancy back pain and treatment for back pain visit http://www.backpaindetails.com/pain/magazine/edition/Lowbackpain-Relief.htm

Are you suffering from excessive sweating? If you answered yes, then you are not alone. Millions of people around the world are experiencing excessive sweating and still looking for the best excessive sweating treatments.

Excessive sweating problem is more than a disease but it’s also a social stigma. This problem makes you avoid social scenes like parties and dates. You live in a constant fear, wondering if you smell bad or not and feel embarrassed by your appearance. Shirts get wet especially on areas where there are more active sweat glands like the armpits. Even productivity at work is affected. Imagine worrying or distracted by excessive underarm or hands sweating while working? It’s a dilemma that you need to overcome by finding the best excessive sweating treatments.

Some people desperate to find the best excessive sweating treatments tried everything they could think of like prescription and over the counter antiperspirants, lotions, creams and even oral medicines. Some shower 3x a day and even went home in between breaks (from school or work) to take a bath to relieve their excessive sweating. They even try to wear undershirts to absorb the sweat before it could reach the outer shirt. There are people so desperate that thy even purchase a device that uses electric current to stop excessive sweating and worst spend a huge amount of money on surgeries to stop excessive sweating.

While the above mentioned treatments can provide temporary relief, a large percentage of people still experience little or no effects on the treatments they’ve tried. If you are one of those people who have tried everything but found no or little relief to your excessive sweating problems, then there is another option for you and this is the all natural way to stop excessive sweating.

Discover the best excessive sweating treatments. Did you know that you can stop excessive sweating permanently through natural methods and without side effects? Discover the all-natural techniques for fast & safe relief from excessive perspiration. Imagine how much more confident you’d be without your sweating problem visit Stop Sweating And Start Living at Great Discovery-Health and Beauty

http://great-discovery-beauty.blogspot.com/

Gerry Restrivera writes informative articles on various subjects including Discover the All Natural Excessive Sweating Treatments. You are allowed to publish this article in its entirety provided that author’s name, bio and website links must remain intact and included with every reproduction.

After many lost goals, I am always left wondering why I am constantly setting goals and not achieving most of them. You might be just like me. Always excited at setting goals. We write it down, make it measurable, specific and all that. Then we just put them away in a drawer somewhere or let it lie in the pages of our journal and before you know it a year has past. Our goals totally forgotten.

I was looking at how to build a lasting relationship with my love when I saw many parallels between building a strong loving relationship and goal getting. Let me count the ways….

1. Stick to one or very few

If you are the kind that is prone to being a two timing lover, you would know that you can’t juggle too many relationships and expect all of them to go well. Somewhere along the way, some of these relationships have to be sacrificed. The best of loving relationships is confined to between two individuals, not more.

Likewise, don’t set too many big goals. Just stick to few but very important ones and focus on building relationship with them.

2. The relationship must be nurturing

Everybody wants to be with a partner that brings out the best in him/her. A loving relationship is one that nurtures each partner.

Think about your goals. Does it really bring out the best in you? Some of us set goals that are not really in line with our value system. This will create a lot of internal conflict and we will just end up being miserable trying to achieve these goals. There are also others who set goals for the sake of another but not really what he/she wants. Again, internal conflict will bring a lot of unnecessary stress and tension into ones life.

Choose a goal that is motivational and in line with your value system. The goal itself must give you a sense of purpose in life and spur you to live your life to the fullest.

3. Constant communication is vital

A loving relationship cannot be build based on the initial passion and romance only. It takes a lot of constant communication, especially through the rough times.

Do the same with your goals. Always keep your goals in close view. If you have written it in the pages of your journal, review it daily, weekly or monthly. Whatever the frequency, keep going back to your written goals. Better still, have it printed and stick it by your full length mirror or in the bathroom and you cannot not notice it. Today, we even have software programs that help us remind ourselves of the goals we have set. Go get these types of software and let it do the reminding for you. This is especially important when the going gets tough and doubts sets in.

4. Speak well of your goals

I noticed that people in a loving relationship always speaks well of their partner to others. So do the same with your goals. Talk about your goals to others in your social network. Tell them how excited you are in trying to achieve these goals. Tell them how having that one goal have changed your life. Tell them how it is going to be when you achieve your goals. Just tell them with full positive energy. Who knows, you might just inspire them to go after their own goals.

5. Get intimate with your goals

Intimacy is an essential part of a loving relationship. Without intimacy, it would have been no different from a friendship. How do you get intimate with your goals?

Visualize!

Take time out each day to visualize yourself having achieved your goals. How would you feel? Ecstatic? Of course! Hold on to this powerful feeling and let it drive you each day towards your goals.

6. Relationship takes time

Nothing strong can be built overnight. I have not come across a couple in a very strong relationship that did not take years to develop.

Assess the time frame for your goals. Are you being too impatient? Did you set an unrealistic time line for your goals? Doing so will only create a lot of stress in your life and imbibe a sense of failure in you. These are not productive emotional states at all. If you are constantly communicating with your goals, then assess also the time you have set to achieve them. Adjust when necessary. But don’t use it as an excuse to take it easy. If a goal takes forever to achieve, it is not worth going after.

7. Stick with it

The best of relationships are those that have survived some rough times. It adds depth to the relationship and makes it worth the while to stay in the relationship.

Going after your goals can get rough at times. These are nothing but tests that life has put to you only to check if you really deserve to get it. The bigger the goals, the greater the test is likely going to be. Stick with it and living your dreams will be a much sweeter experience.

Dean Shams is the founder of The Achievers’ Circle, a powerful peer-to-peer success coaching system. His life mission is to invite every man, woman, child and organization onto the path of self improvement.

http://www.successatgoalsetting.com
http://www.ultimatesuccessformula.net

Today more and more people are using the Internet and the number of older users is increasing fast. The internet is becoming an important source of news and information. With the popularity and widespread usage of Internet, the popularity of ecommerce business is also spreading like a wildfire.

To get by any ecommerce business or online business or set up retail storefront successfully, Internet credit card processing service plays a very important role. If your ecommerce business is still not laced with Online Merchant Account or credit card merchant services, consider getting one without wasting any more precious seconds. Only then you will conduct online ecommerce business successfully. Because Internet credit card processing service is the best way to process clients’ payment online.

First of all we discuss about what online merchant credit card services are and how It work? An online merchant credit card services is a service that facilitates you to make payments or accept payments online for you. Online credit card merchant services work through online merchant account that is provided by a bank. These services allow you to make or receive credit card payments through Internet. Being laced with merchant Solutions services can be extremely beneficial and fruitful to your ecommerce business because it allows your visitors and customers to easily make payments.

Now we discuss about what Internet credit card processing is? It is a process of getting the authorization of a credit purchase when ordering online. Generally Internet credit card processing requires three components - a payment gateway, an online merchant account and a credit card processing company. On the type of online merchant account it may also require various equipments such as; credit card machines, computers, hypercom terminal, pin pad and related software.

Now we describe in brief about merchant credit card services provider and choosing a reliable service provider. There are a number of merchant credit card services providers in the market. But you ought to take precautions before selecting one of them. Accepting credit cards can be risky and can you make suffering with paying high priced services on Credit card receivables terminal that your business does not in need of, and force to pay high monthly fees if precautions are not observed in choosing a reliable Internet credit card processing services provider.

A reliable Internet credit card payment processing service provider that is versatile in nature can assist your ecommerce businesses in increasing their sales. It offers security protection by using modern technology and assures you and your clients to be tension free for the duration of the transaction and when the credit card information is being processed. By hiring a good service provider you can accept all forms of payments and accept credit card anywhere and anytime.
At last we want to say the always go with a good merchant solutions provider and appropriate equipments and related software.

Michael Braganza is an eminent analyst and writer in Software and Technology related topics. He has authored many books on Technology and Online Merchant Account Services like Merchant credit card services Now he is rendering his services to http://www.themerchantsolutions.com/

A beginner or experienced, this is for you. Give yourself a fantastic break and go on a yoga retreat, yoga holiday or yoga vacation. Yoga retreats cater for all, from the novice to the masters and no matter what level you are, you will benefit immensely from the experience.

The focus at yoga retreats is on increasing your yoga abilities, getting rid of stress and enjoying it with like-minded people. They are run by professionals who know what they are doing and can help you to get the most from your yoga practices.

You will find yoga retreats and yoga holidays advertised. While there are some distinctions between the two, they are not always clearly defined. Make sure you ask when making your enquiries as to what is included in the course. Things like the time allocated to yoga sessions, meditation etc.

With a yoga vacation the schedule is usually more relaxed with spare time for you to take in a few sights and get to know the other people on the course. Where the vacation is located should have some sight seeing attractions close by.

A yoga retreat will be more structured as far as your yoga activities go while on the course, sessions, meditation, quiet times, the meals. Normally these retreat locations are situated in a peaceful area, close to nature and mostly are fully residential. While these retreats are usually for the more serious minded, if you wish to take your yoga to a higher level, then a yoga retreat could be just what you want.

The prices of these retreats and vacations will vary. You could reasonably expect to pay the equivalent of a week’s stay in vacation type hotel. The cost will include your room and meals as they take the approach that your diet has a very important part to play in your overall yoga activities. They hope to teach you how to eat correctly and so benefit more from your yoga practices. So the cost is all-inclusive, your room, meals and yoga lessons, activities and access to the yoga instructors for help and guidance.

How To Go About Finding Yoga Retreats

There is any number of yoga retreats across the country. From the east coast to the west coast you will find plenty of retreat locations, so there should be one relatively close to you. If you’d prefer to be at a more exotic location, there are yoga retreats in the Caribbean, Virgin Islands, Europe and Asia. Keep in mind though these locations are likely to be more expensive than a domestic yoga retreat.

The best place to start your search for a yoga retreat is with your yoga studio. There could even be some great packages available. Often times the studio will negotiate for a group booking, which could be a big saving and you will be with others you know.

The other option is the Internet. If you do a search online for yoga retreats in the USA, yoga retreats in Costa Rica, find a yoga retreat in Connecticut or wherever you happen to live then you can investigate what is available and what is provided during the retreat.

If you choose a yoga retreat, then maybe going on your own and meeting other yoga enthusiasts could be more beneficial. For a yoga vacation, then going with a friend who also practices yoga may be a better option as you will have someone to share the experience and the free time with.

By taking advantage of a yoga retreat or yoga vacation, whether you have just started yoga or wanting to expand your knowledge, you will benefit enormously. Yoga retreats and vacations are open to all who partake in yoga and have been established to enhance the yoga experience for everyone. If you can manage the time, go ahead and indulge yourself, you won’t regret it.

Please visit our site YogaInfo-Online for great resources, information, hints and tips to help take care of your yoga needs

Every child deserves a teddy bear to hug when the world gets too painful, lonely or sad. Teddy bears are there to watch over them when the dark is too spooky, they need a best friend or their lives become unstable. There are many charitable organizations out there and they are all working toward the same goal, to put a teddy bear into the arms of a deserving child.

The Vermont Teddy Bear Company started the Big Hero, Little Hero Program in September of 2002, to give children across the country a teddy bear to hug when they need one the most. More than 11 million children are transported by emergency services each year. The Vermont Teddy bear company and outside donations, provide specially designed, 13″ teddy bears to provided to emergency service professionals around the country free of charge. Interested parties can participate in this charity by purchasing one of the specially made bears. For every bear bought, The Vermont Teddy Bear Company will donate two bears to an emergency service station in need. These bears are also given to lonely seniors.

The Inland Hospital in Maine, was donated 600 teddy bears to give to children who come in for tests, illness, trauma or with other patients. Thorndike press, located just down the road from Inland Hospital, was able to buy the bears with money earned from a silent auction, bake sales and other activities. The decision for Thorndike to donate the bears was reached after a younger sister of one of the employees was given a bear when she had to attend the hospital.

You may want to start a charitable teddy bear drive in your community, to help put a teddy bear into the arms of every child.

The first step is to recruit others, of like mind, to help you. Let’s face it, this a big undertaking for one person. You may also want to get area schools and churches involved. Elementary school students make great recruits, as the entire class (or school) can work together to make money to purchase the teddy bears. Churches like to get involved in charity, especially when it is for children.

Get together with friends and plan some money making activities. A Bowl-a-thon, walk-a-thon, spaghetti dinner, Pancake Breakfast, Bake Sale, auction, rummage sale, or street carnival are all excellent ways to raise money for your teddy bears. You and your group, will need to set a time limit on donations and money collected. For instance, you may want to have enough money to buy the teddy bears by Christmas. You must also decide before you begin, where you will distribute the bears.

While you are raising the money, you should look around to find the best place to purchase the teddy bears when the money is collected. It is a very rewarding experience to give a teddy bear to a child. The look on their face when they see the soft, cuddly teddy, is worth ten times the effort it takes to get the bear. The first time you see a child grab the toy and hug it tight, will be one of the happiest of your life.

For Lots more Teddy Bear Information go to

http://teddybears.freehostia.com

Murcia is a great place to visit in Spain. It is a city that was founded by Islam in 831 and has much to offer. It has very hot summers and has very pleasant weather throughout the year. It has many things to enjoy and many things to do.

There are many places to stay when traveling to Murcia. There are a wide variety of hotels that will provide a wide variety of accommodations available. Look into various resources to find a place that will best serve your needs. It is almost best to look places up on the internet or to call the places yourself to see if they offer any discounts.

Another option one may consider is the use of a rental property if you are looking for an extended stay. Many properties and apartments are available for short term rental and will provide you with many of the conveniences of home such as cooking.

What To Do In Murcia

There are of course the beaches as well as the lagoon. These are extremely popular especially in the summer months. There is a wide expanse of beachfront to be taken advantage of.

There are many old churches and architecture to see about 500 years worth of architecture and design to take in. Also be aware of the nearby city of Torrevieja. This city as well has many things to take in and enjoy.

The Sanctuary of Fuensanta was built in the 18th century. It has much to offer and plays a huge role in the summer festivities as the statue of the patron saint of the city is paraded around town as its portion of the festivities.

The Museo de Tradiciones y Artes Populares is a wonderful museum in the city. This is an agricultural museum. It contains a wide variety of agricultural items and things to observe that are over 300 years old.

There are a wide variety of festivals that occur in this town every year. The most prominent of which would be the Easter festival. It is the most prominent of all of the festivals throughout the year.

In this coastal town of Spain there are many different styles of food to sample and enjoy as well as the wide variety of items to enjoy. Look into the different seafood types and things to enjoy as well as the other varieties of the food.

The scriptwriter Peter J. Wilson is very interested in things associated to Spain. You might come across his writings on Murcia at http://www.alicante-spain.com and many different sources for Murcia news.

There is so much to in Malaga. With so much historical significance that has occurred in this city there is much to be explored and learned. Many of what has occurred is preserved in the ruins that are located throughout the city, from when it was founded by the Phoenicians to when it was ruled by the Moors.

With a wide selection of churches and palaces to visit there is much to be enjoyed on your visit. Some of these churches are even located in palaces as well as the Moorish and Roman architecture that can be observed in various areas.

Areas Of Sightseeing In Malaga

One area to look at is the Cathedral in Malaga. There is much to see with its two chapels and stalls. It was built by the Catholics and finished in the mid 1700’s with much of its architecture being visible from the later time period.

La Inglesia del Sagrario is another church one may want to visit that was finished in 1448 on the site of a mosque and contains many different sculptures to enjoy on your visit.

Santuario de la Virgen is another beautiful old church which contains the tombs of the counts of Buena Vista. It is very elaborate and yet another wonderful sight to visit.

There are also quite a few museums that can be visited while yopu are in the city. These are the museum of Popular Art and Culture as well as the Museum of Art.

Attractions In Malaga, Spain

The King’s palace is known as Alcazaba. It has many wonderful works a swell as items to take in and observe while you are on your visit and enjoying your trip.

The Castillo de Gibralfaro is another item located near the palace. It was constructed by the Phoenicians and contains much architecture and things to see.

Throughout the summer there are many different music festivals that occur throughout the city. There is much for almost anyone to enjoy and take in while they are in town.

There is much music that can be enjoyed including Flamenco music. Mush of this can be enjoyed in the nightlife section with the many different clubs and bars. Many of these are near the beaches especially on the Costa del Sol. There is much to enjoy and many different clubs and varieties of nightlife to enjoy.

There is much cuisine to enjoy, primarily of the Mediterranean style. There is quite a wide variety of other foods to enjoy as well.

The free-lance writer Jack Blacksmith is particularly interested in news dealing with Spain. Recording his experience in publications on Malaga he improved his expertise on the subject.

Nobody likes to be misled, especially by people they trust or have an expectation will do the right thing, whatever that is. Fraud and corruption can be a blow to the self-image of capable managers and their confidence in their ability to deter or detect a fraudulent scheme. More so, they can have a negative impact on an organisation’s brand, image and reputation, organisational morale and where the loss is large - significantly impact the bottom line.

In a recent survey of fraud in Australian organisations, 84 percent of respondents agreed or strongly agreed with the proposition that fraud control is a governance issue.

In Fiji, it is even more important, because the whole fabric of society is affected by the level of fraud and particularly corruption that exists. The World Bank on their website states that:
“The Bank has identified corruption as among the greatest obstacles to economic and social development. It undermines development by distorting the rule of law and weakening the institutional foundation on which economic growth depends. The harmful effects of corruption are especially severe on the poor, who are hardest hit by economic decline, are most reliant on the provision of public services, and are least capable of paying the extra costs associated with bribery, fraud, and the misappropriation of economic privileges.”

A recent case in South Africa proved the fraudulent and corrupt relationship between a Durban-based businessman named Schabir Shaik and South African politician and anti-apartheid leader Jacob Zuma and led to Shaik being sentenced to 15 years in jail. Concluding the sentencing proceedings in the Durban High Court on 7 June 2005, Judge Hillary Squires said:

“I do not think I am overstating anything when I say that this phenomenon [of corruption] can truly be likened to a cancer eating away remorselessly at the fabric of corporate privacy and extending its baleful effect into all aspects of administrative functions, whether state official or private sector manager. If it is not checked, it becomes systemic. And the after-effects of systemic corruption can quite readily extend to the corrosion of any confidence in the integrity of anyone who has a duty to discharge, especially a duty to discharge to the public.

One can hopefully discount the prospect of it happening in this country, but it is that sort of increasing disaffection which leads and has led on other parts of our continent and elsewhere to coups d’etat or the rise of populace leaders who in turn manipulate politics for even greater private benefit … This is the last step in a thousand mile journey.”

The former Prime Minister of Fiji, the Honourable Laisenia Qarase, in his address to the Prime Minister’s Corporate Governance Summit in 2005 stated that:

“There is no quarrel about dealing with corruption as it is an obstacle to progress and the antitheses of good governance.

It is a stain on the integrity of a nation. And it hinders investment, slows growth, contributes to unemployment, leads to a reduction in living standards and reduces government revenues.

In our own case, the exact extent of it is hard to quantify because by its nature it is a shadowy and hidden thing, but reported investigations that are on-going and case before the courts indicate the urgent need for vigilance against corruption.”

What is the level of fraud and corruption in Fiji? Transparency International Chairman, Hari Pal Singh, made a good point when he called for a national study to gauge the extent of corruption in Fiji.

Having been involved in coordinating the KPMG fraud surveys of Australia and New Zealand whilst working for KPMG Forensic, I can say confidently that they are a good starting point for discussion, as long as the survey is done independently by someone who has built trust and can be relied onto protect the confidential information that should be provided as part of such a survey.

In other words, no individual organisation should be named and shamed. That should not be the purpose of the exercise. If senior management of corporations and CEO’s of Government Departments and Statutory Authorities do not have that confidence, they will not respond. It is that simple. Then the value of the survey would be diminished. I believe that such a survey should be done regularly in Fiji, possibly every two years and cover as many organisations as possible. The support and encouragement of leading industry bodies such as the Fiji Institute of Accountants, the Fiji Employers Federation and the Fiji Islands Hotel and Tourism Association would certainly help with gaining credibility with members and encouraging their participation.

Corporate governance is an entire culture that sets and monitors behavioural expectations intended to deter the fraudster and the corrupt. As part of the establishment of sound corporate governance, it is now clearly accepted that an organisation, whether public, private or not for profit, should formulate a fraud and corruption control strategy. Through the development and implementation of the strategy, compliance with anti-fraud and corruption control practices can be promoted, maintained and instances of fraud and corruption control non-conformance identified and dealt with quickly.

This article will discuss ways that all three sectors in Fiji can effect positive change. Whether it is to their bottom line, expenditure on public goods or positive outcomes for the disadvantaged

What is a fraud and corruption control strategy?

It is a comprehensive summary of key elements that the organisation has introduced to prevent, identify, manage, investigate and deal with fraud and corruption specific to its own circumstances. According to the Australian Standard AS8001-2003 , although an organisation’s approach to its strategy will be dependent upon its size, diversity, geographical spread and the industry in which it operates, the Standard recommends that a strategy contain a number of elements. Several of these elements are discussed below:

–Fraud and corruption awareness - How does the organisation educate their staff and stakeholders about how fraud and corruption occurs and what to do if it is discovered ? This is a key element as fraud surveys have clearly demonstrated over time that the majority of frauds are discovered by staff and that whistleblowers are also an important source of information. Most staff are naïve to fraud and corruption. This helps in creating an environment for the dishonest to flourish.

–Reporting of fraud and corruption - Is there a formal reporting process ? Does senior management and the Audit and Risk Management Committee get told of all incidences ? If all instances are not recorded centrally, how does management assess the size and breadth of the problem and effectively manage it? Also importantly, if the instances of fraud and corruption are not reported to the Audit and Risk Management Committee, how do they monitor the performance of senior management in managing the risk ? There must be a central repository of all theft, fraud and corruption and it must be reported up.

–Fraud and corruption risk assessment - Identifying a couple of fraud risks in your business risk assessment or enterprise risk management process is far from adequate. An organisation should not rely on management alone to come up with all potential risks as there may be a knowledge gap, a reluctance to identify the existing weaknesses, inadequate allocation of time to discuss the issues or lack of a persistent inquisitor to ask the tough questions and follow up. So, consider having someone involved who thinks like a fraudster and has experienced a broad range of fraud and corruption issues who can add real value to the process. The insights regarding risks and process weaknesses can be invaluable.

–Whistleblowing - How does your organisation protect whistleblowers? Does it encourage anonymous reporting? Whistleblower programs allow employees and others to report concerns - including those about corporate fraud and corruption - and can allow the management and/or the Board to take early corrective action. Whistleblowing lines are very prominent in the public sector in Australia and now are becoming more prominent in the private sector. This may not suit the culture of Fiji, however it is important to recognise that honest staff who see something that they do not agree with, have to be given an outlet to voice their concerns. Sometimes that needs to be anonymously. I agree with Professor Ron Duncan of the University of the South Pacific who believes Fiji needs a Whistleblowers Act if good governance is to be effectively practiced. Professor Duncan was quoted as saying:

“Given the secretive nature of the offence, the protection of those who bring acts of corruption to the notice of law enforcement agencies cannot be emphasized enough. More so, in a small society such as ours with its pervasive culture of silence”

–Pre-employment screening - Is there a consistent process of screening across the organisation ? How thoroughly are background checks, such as prior employment history, tertiary qualifications and memberships of professional associations, conducted ? Does it cover only full-time employees or include contractors ? This is an area of concern in Fiji because the quality of the recruiting when outsourced has been inconsistent. I personally know of several cases where a recruitment company knew that a candidate was dismissed from his last employment for fraud and yet they put the candidate forward immediately for another accounting role, without either the recruiting firm or the candidate disclosing what happened.

–Regular reviews of internal controls - Effective internal controls cannot be both successful and static. They should be monitored and evaluated for improvements and changes made necessary by changing conditions. The scope and frequency of evaluations of the internal control structure depend on risk assessments and the overall perceived effectiveness of internal controls. As an example, under the Sarbanes-Oxley requirements, management is charged with performing an evaluation at least annually. Anti-money-laundering procedures employed by financial institutions are a good example of a proactive process designed to deter fraudulent transactions from taking place through a financial institution. I know that KPMG, one of the Big 4 firms in Fiji, has been using a very detailed and focused Forensic style approach on special internal audits, with considerable success. To catch a thief, you sometimes have to think like a thief !

Commonwealth Agencies in Australia have clearly led the private sector in developing fraud and corruption control strategies. This is mainly because it is mandated under the Financial Management and Accountability Act 1997 that all budget-funded agencies, and relevant Commonwealth Authorities and Companies Act 1997 funded bodies, put in place practices and procedures for effective fraud control. The Commonwealth Fraud Control Guidelines, outlines how each Agency must have a fraud control plan. The private sector as yet is slow to follow suit.

To my knowledge few, if any, public or private sector organisations in Fiji have a detailed fraud and corruption control strategy. If so, I would be keen to know about them.

What are the main trends and issues that organisations should be aware of in Fiji ?

Having spent quite some time in Fiji over the past three years investigating fraud and corruption, as well as discussing and implementing prevention strategies, I can say that there are areas of general concern to all organisations. I will discuss a number of these below:

Purchasing

Procurement is a high risk area. The risks include, but are not limited to:

–Purchasing from one-off suppliers or suppliers who appear to be resellers rather than manufacturers or the main distributors, often at inflated prices involving a kickback to an employee.
–Collusion between staff and suppliers that results the organisation paying for the non-delivery of goods. In one case alone I was told of, equipment purchased for $25,000 was delivered and taken straight back out the gate, yet it was signed for and the invoice paid. It is understood a $5,000 corrupt commission was paid to facilitate the transaction.
–Forgery of local purchase orders that allows significant payments to be made to suppliers and contractors.
–Leaking of tender prices by staff to a competing tenderer in order to give them an advantage. This is usually done for a secret commission.

Revenue Assurance

In particular, the greatest risk is the theft of cash from sales. Cash is ‘king’ and controls over its receipt, storage, banking and reconciliation are sometimes very poor. Organisations must review their processes in a step by step manner, highlight where there may be opportunities for the cash to be removed and implement changes.

I have observed the failure to adequately reconcile sales invoices and receipts with the banking of cash as one of the worst controlled processes in organisations in Fiji.

Payroll

The ‘ghosting’ of employees continues to be a concern. I know of more than four instances alone in Fiji in recent years involving hundreds of thousands of dollars where sometimes a single employee has been allowed to introduce ghosts onto the payroll and get away with for years.

Organisations should get a detailed payroll review undertaken now from someone who is experienced at identifying the warning signs of ghosting. They may be surprised at what they find !

Stock theft

This is very common in Fiji. Employees of organisations remove stock from the premises in collusion with transport drivers, suppliers and security. The stock is sold for cash at a greatly reduced price compared to its face value. The effect is that it increases the purchases made by the organisation in order to replace the stolen stock, that management believe has been used in the normal course of business.

Organisations are particularly vulnerable at night, when there are less employees on site and the security is not as tight.

I worked on one matter a couple of years ago in the West, where welding rods were being blatantly stolen by employees and sold to local businesses in Raki Raki and Ba. The welding rods had stickers on them to prove that they were sold to one particular organisation by a leading supplier of welding rods in Fiji. Yet they were mysteriously appearing in a range of businesses and being used by their employees. This type of systematic stock theft can only happen with the collusion of the employees.

Theft of diesel and petrol has become a high risk in recent times with the explosion in the price of crude. How have organisations in Fiji reassessed their controls over these assets ?

In order to reduce the opportunity for stock theft to occur, security on the gates must be independent, well trained and their integrity and competence tested on a regular basis. Organisations should consider having an independent security review performed by a reputable contractor/consultant.

What are the emerging trends that are likely to impact organisations in Fiji now and in the near future?

Patterns of behaviour are clearly emerging as both the cost and complexity of technology decreases and information is shared through the internet in real time. Although more traditional frauds continue to be perpetrated against organisations, there are also a number of new or increasingly prominent challenges. Some of these challenges include:

–Identity fraud and theft - Criminal syndicates follow the money and as such identity fraud and theft is fast becoming a significant problem as they target individuals and organisations. The quality of recent forgeries of identification documents such as driver’s licences, birth certificates and even passports has highlighted the need for biometric identification solutions such as fingerprints, voice patterns, retinal images, facial or hand geometry to be seriously considered by organisations. This has potential to be a real problem for the major banks in Fiji, Inland Revenue and Customs as well as the Fiji National Provident Fund.

–Cyber-crime - The role of ‘phishing’ and the use of ‘trojans’ to illegally penetrate computers to obtain confidential information, including banking details, shows no signs of abating. As an example, over 11,000 unique phishing attack websites were reported to the Anti-Phishing Working Group in May 2006. . As the internet penetrates Fiji to a greater extent in the next couple of years, so to will the extent of this type of fraud. Individual users and organisations must learn to protect themselves.

–Cheque fraud - this continues to be one of Australia’s most prevalent frauds affecting businesses and it is prevalent in Fiji. An example of this type of fraud was the recent case involving the altering of a Bank of Baroda cheque from $19.38 to $19,000.38. It involves the alteration of an existing cheque to a new payee and sometimes an altered amount. Some of the greatest exposure in Fiji besides the banks, would be supermarkets and other stores that cash people’s cheques for them. They should seriously consider their exposure if the cheque they are cashing has been altered!

What can your organisation do?

Senior management tasked with governance responsibilities should undertake a review of their approach to fraud and corruption control. It is recommended that they at least benchmark your organisation against best practice recommended by the Australian Standard AS8001-2003 - ‘Fraud and Corruption Control’ in order to determine gaps that require addressing. This will be the blue print for going forward.

Key areas of the fraud and corruption control strategy that should be emphasised and undertaken should include:
–championing a pro-active and thorough approach to fraud risk management across the organisation;
–reviewing the organisation’s whistleblowing policy and procedures and where one does not exist, seriously consider the inclusion of an anonymous reporting line to augment the reporting structure;

–educating staff about fraud and corruption, how it is detected and importantly the organisation’s reporting procedures; and
–investigating thoroughly all allegations of fraud and corruption and taking decisive action where there is proven evidence of it occurring. Consider zero tolerance !

Conclusion

Emerging technological trends, the globalisation of commerce as well as the growing impact of the prevalence of gambling should be of concern to Board members and senior management in all organisations in Fiji, both large and small. They all create risks that need to be constantly managed.

Those who commit fraud and corruption, whether internal or external to the organisation, are often attuned to system and control weaknesses and therefore target least points of resistance.

To deal with these fraud and corruption risks, organisations must look to how they are allocating their resources and seriously consider the need for a comprehensive strategy. It is time to allocate part of the budget to fraud and corruption prevention in order to positively impact your organisation’s achievements.

Case Study - Whistleblowing

Fraud awareness training was provided to all staff in a division. Subsequent to this training, the Financial Controller was sent an e-mail with the sender’s details disguised although indicating that they had attended one of the fraud awareness sessions. The e-mail contained detailed allegations concerning anomalies with a senior manager’s use of a company credit card.

A preliminary review was undertaken of the credit card statements that revealed personal purchases of clothes, meals, accommodation, dating services and books over an eighteen-month period that were all fraudulently misrepresented on the card statements as business related expenses. Although the card statements were countersigned by another manager, the manager later admitted trusting the senior manager’s explanations for the purchases.

The senior manager was in a key governance position within the organisation and was subsequently dismissed.

Case Study - False invoicing

A Finance Director with responsibility for the Asia-Pacific region travelled regularly. An anomaly with his expenses led to a further investigation of his activities. A link was identified between the name of an Australian based company of which he was a Director and a company based in Malaysia that had received consulting fees authorised by the Finance Director.

Further investigation revealed four companies in different Asian countries that had received consulting fees based on bogus projects. As a result of the investigation, it was proven that more than 50 invoices were prepared and subsequently signed off by the Finance Director at an Australian Dollar equivalent just below his delegation limit.

International company searches revealed he was a Director and Shareholder in each company. Over AUD2 million was recovered.

It was also revealed that the annual budget for such consulting expenses was $300,000 when the Finance Director joined. In the first year, he increased the budget to $1.8 million. He therefore budgeted for his own fraud.

Brett Warfield can be contacted on (612) 9231 7588 or at brett@warfield.com.au.

Warfield & Associates websire is http://www.warfield.com.au. Brett is a regular visitor to Fiji and consults to public and private companies and government authorities and departments on fraud and corruption prevention, detection and investigation.

Brett has significant experience in investigating fraud and other unethical conduct, financial profiling, asset and funds tracing and preparing financial briefs of evidence. He is an experienced presenter on fraud control and has presented to CEOs, senior executives, industry and professional bodies in Australia and Asia.

Brett established Warfield & Associates, a professional services firm specialising in Forensic Accounting and Fraud an, in 2004 with the aim of providing independent advice to organisations to assist them with addressing unethical behaviour, improving governance and identifying risks.

Brett has been a senior member of the national Forensic practice at KPMG Australia. He worked with some of Australia’s largest and best-known companies as well as Government bodies.

He had eight years fraud and corruption prevention and investigative experience as a financial investigator with two Royal Commissions of Inquiry, a prosecution Task Force and the NSW Independent Commission Against Corruption.

Prior to that, Brett had ten years experience with BHP Co Ltd