Internal Audit Technology Risk Business Risk

Total Page:16

File Type:pdf, Size:1020Kb

Internal Audit Technology Risk Business Risk Business Risk Technology Risk Internal Audit Learning From Fraudsters Martin Gill Conducted by Perpetuity Research and Consultancy International (PRCI) Ltd Copyright © 2005 Protiviti Ltd. All Rights Reserved. No part of this publication may be reprinted or reproduced or utilised in any form or by any electronic, mechanical or other means, known now or hereafter invented, including photocopying and recording, or in any information storage or retrieval system, without permission in writing from Protiviti Ltd. Warning: the doing of an unauthorised act in relation to copyright work may result in both civil claim for damages and criminal prosecution. Price: £55 Eric was critical of accountants and auditors: “ Accountants can only work on the figures they have got, audit the same. Auditors came to see me and I just lied to them and gave them false pieces of paper and that was that. The checking process was abysmal. I was not worried because I have 20 years’ experience of auditors. Had they been better at their job I would have been in trouble. What I was doing was simple, but the lack of process enabled me to do what I did, the absence of systems, the lack of attention to detail, the lack of knowledge in auditing and accounting. I had three audits in those 18 months. And I recall a balance sheet did not balance. Now there was a good reason but I did not want it interrogated too much because that could highlight the bit I had taken. And so I worked hard at sorting this, I worked intensely for half a day. I gave the auditor the information and he said, ‘thank goodness for that’, and my thought was ‘you complete muppet’. I really went through that with a passion just in case it was something involving me. There was no interrogation from audit and that was good for me.” “ Accountants can only work on the figures they have got, audit the same. Auditors came to see me and I just lied to them and gave them false pieces of paper and that was that. The checking process was abysmal. I was not worried because I have 20 years’ experience of auditors. Had they been better at their job I would have been in trouble. What I was doing was simple, but the lack of process enabled me to do what I did, the absence of systems, the lack of attention to detail, the lack of knowledge in auditing and accounting. I had three audits in those 18 months. And I recall a balance sheet did not balance. Now there was a good reason but I did not want it interrogated too much because that could highlight the bit I had taken. And so I worked hard at sorting this, I worked intensely for half a day. I gave the auditor the information and he said, ‘thank goodness for that’, and my thought was ‘you complete muppet’. I really went through that with a passion just in case it was something involving me. There was no interrogation from audit and that was good for me.” Table of contents Foreword 7 Acknowledgements 8 Executive summary 9 1. Introduction 10 i. Staff dishonesty in perspective 10 ii. This study 11 iii. The sample 12 iv. Introducing the interviewees 14 2. Why the offences were committed 16 i. Debt (and greed) 17 ii. Boredom and lack of structure to life 19 iii. The search for status 20 iv. Blackmail 21 v. Temporarily unbalanced 22 vi. Organisational cultures and structures 23 vii. Opportunism 29 3. How they did it 31 i. The knowledge and skills needed 31 ii. The role of audit 37 4. Getting caught 41 i. How the crimes were identified 41 ii. Initial accusations 42 iii. The sentence 45 iv. Contemplating life after prison 47 5. Conclusions 49 i. Reducing opportunities for fraud 49 ii. Tackling resources used by fraudsters 49 iii. Assessing the offenders’ perspective 50 Appendices 51 A Methodology 51 B ‘Inside Time’ editorial 54 C Interview schedule 56 About the author 58 About Protiviti 59 6/7 Learning From Fraudsters Foreword Having investigated corporate fraud or The offenders taking part in this research I have known Martin Gill for many years ‘white-collar crime’ for many years, it can, in many respects, claim to be unlucky, and this research is something that we never ceases to amaze me how easy it is as the surveys into corporate fraud have discussed on many occasions – I am for people to commit fraud within their undertaken by the large accountancy firms delighted that it has now become a reality. place of work. In the last three years, there highlight the fact that many companies As he has outlined in Appendix A, this was has been a great deal of focus on fraud do not report employee fraud to the not an easy project, but I would like to committed by senior management, which in authorities or the police and deal with the commend everyone involved for helping the USA has resulted in the implementation problem internally, usually by dismissing to make it happen. of the Sarbanes-Oxley Act, but the reality the employee. If we are to fully understand is that all levels of employees commit the extent and size of this problem then In my opinion, this piece of research is fraud. This has been demonstrated by the companies must report internal fraud to the long overdue, and I believe that it will add numerous surveys undertaken by the large police. Whilst Martin Gill has not named greatly to the work already undertaken accountancy firms over the past decade. any of the companies, they should be in understanding corporate fraud and Whilst these surveys have highlighted the commended for supporting a prosecution. white-collar crime. It is an academic piece extent and depth of the problem globally, of research but at the same time – unlike they have only looked at the issue from the For my colleagues investigating financial many scholarly offerings – it is a very perspective of the company or employer. crime on a day-to-day basis, there will good read and I commend it to all senior The objective of this research was to take be no shocks or surprises in the findings management. Whilst I enjoy investigating a totally different approach, to obtain an and conclusions of this research. What it complex fraud cases, there is little doubt in understanding of corporate fraud from the does do is pull together the many years my own mind that putting in place effective very people who are responsible for these of experience that we have and present controls to prevent fraud is a much more criminal acts, and to try and understand it in a way that is easy to understand and cost-effective approach in dealing with the why and how they became fraudsters. interpret. The lack of, or weak internal problem of white-collar crime. In reading controls, no segregation of duties, this report, the most obvious finding is how In the current business climate of ever- disillusioned employees and ineffective easy it was for the employee to commit increasing regulation with the focus on internal audit are all well highlighted in this the fraud and get away with it for long improving corporate governance, we tried to research. If this research does nothing more periods of time. The evidence in this report focus this research on fraudsters who were than to encourage senior management to has clearly articulated the warning signs at a senior level within their organisation, look out for and react to the warning signs – they have come from the horse’s mouth in positions of trust and able to defraud of fraud, then it will have achieved a and it would be folly to ignore them. The large sums of money from their employers. great deal and hopefully it will prevent consequences of doing so could be great. The majority of the fraudsters taking part some frauds. in this survey were therefore serving prison Mike Adlem sentences at the time of the research, and In an environment of corporate governance, Protiviti surprisingly serving what I believe (and Sarbanes-Oxley and ever-increasing certainly they did) to be very long terms regulation, many people are arguing that of imprisonment. the pendulum has swung too far, and companies are now focusing on ticking boxes and not looking at the reality of the fraud risk. This report does bring the problem very much into focus; all of the fraud incidents are ‘real’. Acknowledgements I would like to thank Mike Adlem for all his interest, enthusiasm and advice. We first discussed this study in 1999, and he was always keen to support it – he has been an inspiration. I received help and advice from a lot of people, including Sean Holohan, Adrian Maxwell, Susie Pagan and her colleagues, and others who felt they should not be named. I am grateful to all of them. My colleagues were also extremely helpful, especially Vicki Wilkes and Heather Neal. The study would not have been possible without the co-operation of HM Prison Service; a lot of busy people gave up their time to help me organise interviews. As noted in the report, this was tremendously time-consuming for us all. I am extremely grateful to all of them for their time and effort. Finally, I would like to thank those convicted fraudsters who spared time to speak to me and share their experiences; they did not have to do so. Martin Gill Perpetuity Research and Consultancy International Ltd 8/9 Learning From Fraudsters Executive summary While it is now accepted that staff • Committing offences was easy, there • Some interviewees described being dishonesty is a serious issue and costs was little evidence of fraud prevention caught as a relief; some were shocked.
Recommended publications
  • Ordinance No. 2015-37
    ORDINANCE NO. 2015-37 ORDINANCE GRANTING AN EXCLUSIVE FRANCHISE TO PROGRESSIVE WASTE SOLUTIONS OF FL., INC., A FLORIDA CORPORATION, FOR THE COLLECTION OF RESIDENTIAL MUNICIPAL SOLID WASTE, AS THE COMPANY WITH THE HIGHEST RANKED BEST OVERALL PROPOSAL PURSUANT TO REQUEST FOR PROPOSAL NO. 2014-15-9500-00-002, FOR A TERM BEGINNING UPON EXECUTION OF THE EXCLUSIVE FRANCHISE AGREEMENT BY THE PARTIES AND ENDING ON SEPTEMBER 30, 2019, WITH AN AUTOMATIC RENEWAL TERM THEREAFTER OF FIVE YEARS, BEGINNING ON OCTOBER 1, 2019 AND ENDING ON SEPTEMBER 30, 2023, AND SUBSEQUENT RENEWALS AT THE OPTION OF THE PARTIES, FOR A TERM OF ONE YEAR EACH, WITH A CUMULATIVE DURATION OF ALL SUBSEQUENT RENEWALS AFTER THE FIRST RENEWAL TERM NOT EXCEEDING A TOTAL OF FIVE YEARS; APPROVING THE TERMS OF THE EXCLUSIVE FRANCHISE IN SUBSTANTIAL CONFORMITY WITH THE AGREEMENT ATTACHED HERETO AND MADE A PART HEREOF AS EXHIBIT '·t··; AND AUTHORIZING THE MAYOR AND THE CITY CLERK, AS ATTESTING WITNESS, ON BEHALF OF THE CITY, TO EXECUTE THE EXCLUSIVE FRANCHISE AGREEMENT; REPEALING ALL ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT HEREWITH; PROVIDING PENALTIES FOR VIOLATION HEREOF; PROVIDING FOR A SEVERABILITY CLAUSE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City issued a request for proposals ("'RFP") for certain types of Solid Waste Collection Services; and ORDINANCE NO. 2015-37 Page 2 WHEREAS, Progressive Waste Solutions of FL, Inc. ("'Progressive Waste") submitted a proposal in response to the City's RFP (RFP No. 2014-15-9500-00-002); and WHEREAS, the City has relied upon
    [Show full text]
  • Super! Drama TV April 2021
    Super! drama TV April 2021 Note: #=serial number [J]=in Japanese 2021.03.29 2021.03.30 2021.03.31 2021.04.01 2021.04.02 2021.04.03 2021.04.04 Mon Tue Wed Thu Fri Sat Sun 06:00 06:00 TWILIGHT ZONE Season 5 06:00 TWILIGHT ZONE Season 5 06:00 06:00 TWILIGHT ZONE Season 5 06:00 TWILIGHT ZONE Season 5 06:00 #15 #17 #19 #21 「The Long Morrow」 「Number 12 Looks Just Like You」 「Night Call」 「Spur of the Moment」 06:30 06:30 TWILIGHT ZONE Season 5 #16 06:30 TWILIGHT ZONE Season 5 06:30 06:30 TWILIGHT ZONE Season 5 06:30 TWILIGHT ZONE Season 5 06:30 「The Self-Improvement of Salvadore #18 #20 #22 Ross」 「Black Leather Jackets」 「From Agnes - With Love」 「Queen of the Nile」 07:00 07:00 CRIMINAL MINDS Season 10 07:00 CRIMINAL MINDS Season 10 07:00 07:00 STAR TREK Season 1 07:00 THUNDERBIRDS 07:00 #1 #2 #20 #19 「X」 「Burn」 「Court Martial」 「DANGER AT OCEAN DEEP」 07:30 07:30 07:30 08:00 08:00 THE BIG BANG THEORY Season 08:00 THE BIG BANG THEORY Season 08:00 08:00 ULTRAMAN towards the future 08:00 THUNDERBIRDS 08:00 10 10 #1 #20 #13「The Romance Recalibration」 #15「The Locomotion Reverberation」 「bitter harvest」 「MOVE- AND YOU'RE DEAD」 08:30 08:30 THE BIG BANG THEORY Season 08:30 THE BIG BANG THEORY Season 08:30 08:30 THE BIG BANG THEORY Season 08:30 10 #14「The Emotion Detection 10 12 Automation」 #16「The Allowance Evaporation」 #6「The Imitation Perturbation」 09:00 09:00 information[J] 09:00 information[J] 09:00 09:00 information[J] 09:00 information[J] 09:00 09:30 09:30 THE GREAT 09:30 SUPERNATURAL Season 14 09:30 09:30 BETTER CALL SAUL Season 3 09:30 ZOEY’S EXTRAORDINARY
    [Show full text]
  • Super! Drama TV December 2020 ▶Programs Are Suspended for Equipment Maintenance from 1:00-7:00 on the 15Th
    Super! drama TV December 2020 ▶Programs are suspended for equipment maintenance from 1:00-7:00 on the 15th. Note: #=serial number [J]=in Japanese [D]=in Danish 2020.11.30 2020.12.01 2020.12.02 2020.12.03 2020.12.04 2020.12.05 2020.12.06 Mon Tue Wed Thu Fri Sat Sun 06:00 06:00 MACGYVER Season 2 06:00 MACGYVER Season 2 06:00 MACGYVER Season 2 06:00 MACGYVER Season 2 06:00 06:00 MACGYVER Season 3 06:00 BELOW THE SURFACE 06:00 #20 #21 #22 #23 #1 #8 [D] 「Skyscraper - Power」 「Wind + Water」 「UFO + Area 51」 「MacGyver + MacGyver」 「Improvise」 06:30 06:30 06:30 07:00 07:00 THE BIG BANG THEORY 07:00 THE BIG BANG THEORY 07:00 THE BIG BANG THEORY 07:00 THE BIG BANG THEORY 07:00 07:00 STAR TREK Season 1 07:00 STAR TREK: THE NEXT 07:00 Season 12 Season 12 Season 12 Season 12 #4 GENERATION Season 7 #7「The Grant Allocation Derivation」 #9 「The Citation Negation」 #11「The Paintball Scattering」 #13「The Confirmation Polarization」 「The Naked Time」 #15 07:30 07:30 THE BIG BANG THEORY 07:30 THE BIG BANG THEORY 07:30 THE BIG BANG THEORY 07:30 information [J] 07:30 「LOWER DECKS」 07:30 Season 12 Season 12 Season 12 #8「The Consummation Deviation」 #10「The VCR Illumination」 #12「The Propagation Proposition」 08:00 08:00 SUPERNATURAL Season 11 08:00 SUPERNATURAL Season 11 08:00 SUPERNATURAL Season 11 08:00 SUPERNATURAL Season 11 08:00 08:00 THUNDERBIRDS ARE GO 08:00 STAR TREK: THE NEXT 08:00 #5 #6 #7 #8 Season 3 GENERATION Season 7 「Thin Lizzie」 「Our Little World」 「Plush」 「Just My Imagination」 #18「AVALANCHE」 #16 08:30 08:30 08:30 THUNDERBIRDS ARE GO 「THINE OWN SELF」 08:30
    [Show full text]
  • Sunday Morning Grid 9/18/16 Latimes.Com/Tv Times
    SUNDAY MORNING GRID 9/18/16 LATIMES.COM/TV TIMES 7 am 7:30 8 am 8:30 9 am 9:30 10 am 10:30 11 am 11:30 12 pm 12:30 2 CBS CBS News Sunday Face the Nation (N) The NFL Today (N) Å Football Cincinnati Bengals at Pittsburgh Steelers. (N) Å 4 NBC News (N) Å Meet the Press (N) (TVG) 2016 Evian Golf Championship Auto Racing Global RallyCross Series. Rio Paralympics (Taped) 5 CW News (N) Å News (N) Å In Touch BestPan! Paid Prog. Paid Prog. Skin Care 7 ABC News (N) Å This Week News (N) Vista L.A. at the Parade Explore Jack Hanna Ocean Mys. 9 KCAL News (N) Joel Osteen Schuller Pastor Mike Woodlands Amazing Why Pressure Cooker? CIZE Dance 11 FOX Fox News Sunday FOX NFL Kickoff (N) FOX NFL Sunday (N) Good Day Game Day (N) Å 13 MyNet Arthritis? Matter Secrets Beauty Best Pan Ever! (TVG) Bissell AAA MLS Soccer Galaxy at Sporting Kansas City. (N) 18 KSCI Paid Prog. Paid Prog. Church Faith Paid Prog. Paid Prog. Paid Prog. AAA Cooking! Paid Prog. R.COPPER Paid Prog. 22 KWHY Local Local Local Local Local Local Local Local Local Local Local Local 24 KVCR Painting Painting Joy of Paint Wyland’s Paint This Painting Cook Mexico Martha Ellie’s Real Baking Project 28 KCET Peep 1001 Nights Bug Bites Bug Bites Edisons Biz Kid$ Three Nights Three Days Eat Fat, Get Thin With Dr. ADD-Loving 30 ION Jeremiah Youssef In Touch Leverage Å Leverage Å Leverage Å Leverage Å 34 KMEX Conexión Pagado Secretos Pagado La Rosa de Guadalupe El Coyote Emplumado (1983) María Elena Velasco.
    [Show full text]
  • NCIS Comments on RMA's Second Draft of the 2011 SRA And
    Response to the Risk Management Agency’s Second Draft of the Standard Reinsurance Agreement and Appendices Issued on February 23, 2010 Submitted by National Crop Insurance Services, Inc. On April 9, 2010 National Crop Insurance Services, Inc. 8900 Indian Creek Parkway, Suite 600 Overland Park, KS 66210-1567 National Crop Insurance Services, Inc. April 9, 2010 Contents Part Page 1. Overview……………………………………………………….. 3 2. Concerns with the Financial Provisions of the Second Draft.. 3 3. SRA Provisions………………………………………………… 26 National Crop Insurance Services, Inc. 2 April 9, 2010 1. Overview NCIS appreciates the ongoing efforts of USDA’s Risk Management Agency (RMA) to meet and discuss its second draft of the 2011 Standard Reinsurance Agreement (SRA) and the appendices. The industry continues to have serious problems with the second draft. With these comments, which include a new proposal for reinsurance terms of the SRA, and the negotiating meetings scheduled to take place soon, NCIS believes that a workable and mutually acceptable SRA and appendices can be developed. On February 17, 2010, RMA officials presented the key features of the financial provisions of the second draft of the SRA at the crop insurance industry’s annual meeting. On February 23, 2010, RMA released the text of the second draft, including the texts of draft Appendices I-IV, and requested comments by March 22, 2010 (Manager’s Bulletin No. MGR-10-002). On March 19, 2010, RMA extended the comment period to April 9, 2010 (Manager’s Bulletin No. MGR- 10-002.1). These comments are being provided in response to the April 9 call for comments on April 9.
    [Show full text]
  • Solicitation Specifically Said That TEIS IV
    1. This Contract Is A Rated Order Under Rating Page of Pages SOLICITATION, OFFER AND AWARD DPAS (15 CFR 700) DOA7 1 142 2. Contract Number 3. Solicitation Number 4. Type of Solicitation 5. Date Issued 6. Requisition/Purchase Number W9128Z-20-R-0001 Sealed Bid (IFB) 2019NOV20 SEE SCHEDULE X Negotiated (RFP) 7. Issued By Code W9128Z 8. Address Offer To (If Other Than Item 7) ACC-APG HUACHUCA DIVISION CCAP-CCH 2133 CUSHING STREET FORT HUACHUCA, AZ 85613-1190 NOTE: In sealed bid solicitations ‘offer’ and ‘offeror’ mean ‘bid’ and ‘bidder’. SOLICITATION 9. Sealed offers in original and copies for furnishing the supplies or services in the Schedule will be received at the place specified in item 8, or if handcarried, in the depository located in until 04:00pm (hour) local time 2019DEC30 (Date). Caution - Late Submissions, Modifications, and Withdrawals: See Section L, Provision No. 52.214-7 or 52.215-1. All offers are subject to all terms and conditions contained in this solicitation. 10. For Information A. Name B. Telephone (No Collect Calls) C. E-mail Address Call: ADELINA KOSTUR Area Code Number Ext. ADELINA.J.KOSTUR.CIV@MAIL.MIL (520)538-6404 11. Table Of Contents (X) Sec. Description Page(s) (X) Sec. Description Page(s) Part I - The Schedule Part II - Contract Clauses X A Solicitation/Contract Form 1 X I Contract Clauses 47 X B Supplies or Services and Prices/Costs 4 Part III - List Of Documents, Exhibits, And Other Attach. X C Description/Specs./Work Statement 10 X J List of Attachments 108 X D Packaging and Marking 11 Part IV - Representations And Instructions X E Inspection and Acceptance 13 K Representations, Certifications, and X 110 X F Deliveries or Performance 14 Other Statements of Offerors X G Contract Administration Data 19 X L Instrs., Conds., and Notices to Offerors 119 X H Special Contract Requirements 23 X M Evaluation Factors for Award 136 OFFER (Must be fully completed by offeror) NOTE: Item 12 does not apply if the solicitation includes the provisions at 52.214-16, Minimum Bid Acceptance Period.
    [Show full text]
  • Naval Criminal Investigative Service (NCIS), (B)(6), (B)(7)(C) (B)(6), (B)(7)(C) NCIS (Report No
    INSPECTOR GENERAL DEPARTMENT OF DEFENSE 4800 MARK CENTER DRIVE ALEXANDRIA, VIRGINIA 22350-1500 MAR 2 5 2013 MEMORANDUM FOR PRINCIPAL DEPUTY INSPECTOR GENERAL SUBJECT: Report oflnvestigation - (b)(6), (b)(7)(C) (b)(6), (b)(7)(C)Naval Criminal Investigative Service (NCIS), (b)(6), (b)(7)(C) (b)(6), (b)(7)(C) NCIS (Report No. 20121205-003105) We recently completed an investigation to address allegations that, (b)(6), (b)(7)(C) (b)(6), (b)(7)(C) NCIS, (b)(6), (b)(7)(C) mismanaged the NCIS mobility program, including improper management directed transfers, and wasted Government resources in implementing the program. We did not substantiate the allegations. We found that (b)(6), (b)(7)(C) (b)(6), (b)(7)(C) conveyed to the Secretary of the Navy (b)(6),detailed (b)(7)(C) vision for using the NCIS mobility program to improve mission effectiveness. We found that (b)(6), (b)(7)(C) directed (b)(6), (b)(7)(C)to implement the mobility program consistent with that vision, and that (b)(6), (b)(7)(C) did so. We found that total employee transfers, including management directed transfers, increased substantially in Fiscal Year 2012. However, we also found that the average transfer cost for management directed transfers was substantially less than transfer costs for voluntary transfers. We evaluated our findings against DoD, Department of the Navy, and NCIS regulations governing mobility programs for civilian employees, as well as against the Joint Ethics Regulations. We determined (b)(6), (b)(7)(C) decisions were consistent with regulation and the expenditure of Government resources in implementing the mobility program was not extravagant, careless, or needless.
    [Show full text]
  • Walpole Public Library DVD List A
    Walpole Public Library DVD List [Items purchased to present*] Last updated: 9/17/2021 INDEX Note: List does not reflect items lost or removed from collection A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Nonfiction A A A place in the sun AAL Aaltra AAR Aardvark The best of Bud Abbot and Lou Costello : the Franchise Collection, ABB V.1 vol.1 The best of Bud Abbot and Lou Costello : the Franchise Collection, ABB V.2 vol.2 The best of Bud Abbot and Lou Costello : the Franchise Collection, ABB V.3 vol.3 The best of Bud Abbot and Lou Costello : the Franchise Collection, ABB V.4 vol.4 ABE Aberdeen ABO About a boy ABO About Elly ABO About Schmidt ABO About time ABO Above the rim ABR Abraham Lincoln vampire hunter ABS Absolutely anything ABS Absolutely fabulous : the movie ACC Acceptable risk ACC Accepted ACC Accountant, The ACC SER. Accused : series 1 & 2 1 & 2 ACE Ace in the hole ACE Ace Ventura pet detective ACR Across the universe ACT Act of valor ACT Acts of vengeance ADA Adam's apples ADA Adams chronicles, The ADA Adam ADA Adam’s Rib ADA Adaptation ADA Ad Astra ADJ Adjustment Bureau, The *does not reflect missing materials or those being mended Walpole Public Library DVD List [Items purchased to present*] ADM Admission ADO Adopt a highway ADR Adrift ADU Adult world ADV Adventure of Sherlock Holmes’ smarter brother, The ADV The adventures of Baron Munchausen ADV Adverse AEO Aeon Flux AFF SEAS.1 Affair, The : season 1 AFF SEAS.2 Affair, The : season 2 AFF SEAS.3 Affair, The : season 3 AFF SEAS.4 Affair, The : season 4 AFF SEAS.5 Affair,
    [Show full text]
  • Robust Normalization of Next Generation Sequencing Data
    Robust Normalization of Next Generation Sequencing Data Dissertation zur Erlangung des Grades eines Doktors der Naturwissenschaften (Dr. rer. nat.) am Fachbereich Mathematik und Informatik der Freien Universität Berlin vorgelegt von Johannes Helmuth Berlin, 2017 Erstgutachter: Prof. Dr. Martin Vingron Zweitgutachter: Prof. Dr. Uwe Ohler Tag der Disputation: 15.05.2017 Preface This dissertation introduces a robust normalization method to uncover signals in noisy next generation sequencing data. The genesis of the described approach is the observation that next generation sequencing resembles a sampling process that can be modeled by means of discrete statistics. The specic and sensitive detection of signals from sequencing data pushes the eld of molecular biology forward towards a comprehensive understanding of the functional basic unit of life – the cell. The thesis is structured in three parts: Part I provides a background on molecular biology and statistics that is needed to understand Part II. I describe the fascinating subject of gene regulation and how diverse next genera- tion sequencing techniques have been developed to study cellular processes at the molec- ular level. The data generated in these experiments are naturally modeled with statistical models. To accurately quantify sequencing data, I propose the computational program “bamsignals” which was developed in collaboration with Alessandro Mammana [1]. Part II introduces a novel sequencing data normalization method which was developed under supervision of Dr. Ho-Ryun Chung from the Epigenomics laboratory at the Max Planck Institute for Molecular Genetics in Berlin. A manuscript describing the approach is de- posited on bioRxiv [2] and the method was also featured as a journal article in Springer Press BioSpektrum [3].
    [Show full text]
  • Televisionweek Local Listing for the Week of October 3-9, 2015
    PRESS & DAKOTAN n FRIDAY, OCTOBER 2, 2015 PAGE 9B TelevisionWeek Local Listing For The Week Of October 3-9, 2015 SATURDAY PRIMETIME/LATE NIGHT OCTOBER 3, 2015 3:00 3:30 4:00 4:30 5:00 5:30 6:00 6:30 7:00 7:30 8:00 8:30 9:00 9:30 10:00 10:30 11:00 11:30 12:00 12:30 1:00 1:30 BROADCAST STATIONS Cook’s Victory Prairie America’s Classic Gospel “Red The Lawrence Welk Doc Martin Martin Keeping As Time Father Brown A for- No Cover, No Mini- Austin City Limits Under- Sun Stu- Globe Trekker Park PBS Country Garden’s Yard and Heartlnd Rocks Homecom- Show finds out Louisa is Up Goes mer POW is suspected mum Å Hall of Fame Induction ground dio Ses- Güell; Casa Batlló. Å KUSD ^ 8 ^ Å Garden ing” Å pregnant. Å By Å of murder. Ceremony. (N) sions (DVS) KTIV $ 4 $ Action Sports (N) Horse Racing Preview News News 4 Insider ›› “Live From New York!” (2015) Saturday Night Live News 4 Saturday Night Live Å Extra (N) Å 1st Look House Action Sports (N) (In Horse Racing Paid Pro- NBC KDLT The Big ›› “Live From New York!” (2015) Premiere. Saturday Night Live KDLT Saturday Night Live (Season The Simp- The Simp- KDLT (Off Air) NBC Stereo) Å gram Nightly News Bang Exploring the 40-year history of “Saturday Night (In Stereo) Å News Premiere) Miley Cyrus hosts and sons sons News Å KDLT % 5 % News (N) (N) Å Theory Live.” (In Stereo) (N) Å performs.
    [Show full text]
  • 1930 Brown and Gold 12 No 11 March 15, 1930
    Regis University ePublications at Regis University Brown and Gold Archives and Special Collections 3-15-1930 1930 Brown and Gold 12 No 11 March 15, 1930 Follow this and additional works at: https://epublications.regis.edu/brownandgold Part of the Catholic Studies Commons, and the Education Commons Recommended Citation "1930 Brown and Gold 12 No 11 March 15, 1930" (1930). Brown and Gold. 71. https://epublications.regis.edu/brownandgold/71 This Book is brought to you for free and open access by the Archives and Special Collections at ePublications at Regis University. It has been accepted for inclusion in Brown and Gold by an authorized administrator of ePublications at Regis University. For more information, please contact epublications@regis.edu. ~1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111! ~~~IIIIIIIIIUIIIIUIIIUIIIIIII111111fdiiiiiii111111111111111111111UIIIIIIIIIIIIIIIIIIIIIIIIIIlll~ St. Patrick's St. Patrick's Day Day Edition GOI!D Edition finllllllllllllllllllllllllllllllllllllllllllllllllllllllllllltlllltlllllllltlllllllllllllllltllllll~ fl'l!lllllllllllllllllllllllllllllll!llllllllllllll:lllllllllllllllll/11111111111111111111111111111111~ Vol. XII, No. 11. REGIS COLLEGE, DENVER, COLO. March 15, 1930. 1 Catholic Literature NEW -HEATING PLANT I 'Twas only an Irishman's Dream· IRISH SAINT BORN Club Formed INSTALLED 'IN HALL IN SCOTLAND 387 A~D. · I . ~ 'I ' Mr. Madgett, -:s.-J . has formed Daily we see machines taking th~ among the Freshmen an organization place of men; daily we see ·science 1 Many Miracles Accredited known as the Catholic Literature evolving devices that can do al:\y type II to Missionary Work Club. Its purpose is to create a taste of labor efficiently .,and quickly. ·of Saint Patrick for Catholic authors and to increase Mankind is in the . spifit (Of invention the reading of better literature and the world is in 'an -age .of prog­ By Jack Cummings among College students.
    [Show full text]
  • Back at 'Last'
    FINAL-1 Sat, Feb 27, 2016 5:00:34 PM Your Weekly Guide to TV Entertainment for the week of March 5 - 11, 2016 Some of the cast of “The Last Man on Earth” Back at HMA.HMA. .Car .Care . Systems . ‘Last’ WASH WINTER AWAY HMA Car Care AT1 x 5 HMA. 978.744.4444 Superb polishing, interiors, great body work and more. 24/7 Car Wash HMACARCARE.COM 72 North St. (Rte. 114), Salem, MA Newspaper Advertising Works! Massachusetts’ First Credit Union THIS Located at 370 HighlandSt. Avenue, Jean's Salem Credit Union AD SPOTET Filler 3 x 3 COULD1 BE x YOURS. 3 Serving over 15,000 Members • A Part of your Community since 1910 Ask us about very economical advertising in Saturday’s Salem News TV Spotlight Supporting over 60 Non-Profit Organizations & Programs (with an option to print a deeply ) discounted ad in The Salem News Serving the Employees of over 40 Businesses Contact: Glenda Duchesneau 978.219.1000 • www.stjeanscu.com 978-338-2540 • gduchesneau@salemnews.com Offices also located in Lynn, Newburyport & Revere Federally Insured by NCUA FINAL-1 Sat, Feb 27, 2016 5:00:36 PM 2 • Salem News • March 5 - 11, 2016 Where there’s a Will Video Will Forte’s post-apocalyptic comedy returns from hiatus releases By Jacqueline Spendlove scouring the continent for other sur- nale to seven — plus Phil’s es- With the emergence of new char- companion worms die off one by TV Media vivors of a virus that has wiped out tranged astronaut brother, Mike (Ja- acters being more of a season 1 fo- one, but just as he’s about to com- most of humanity, and just after giv- son Sudeikis, “We’re the Millers,” cus, the first half of the current sea- mit suicide by jettisoning himself hristmas break and then ing up, he meets the good-hearted 2013), who’s stranded out in space, son has followed the group as it into space, he spots a newborn some! It’s been almost three (albeit profoundly irritating) Carol unbeknownst to anyone.
    [Show full text]