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)
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.
We were not surprised with the previous reviews about Harmony Chinese Takeaway because all praises about the takeaway restaurant were genuinely accurate.
Many people loved this takeaway because it serves top notch Chinese food. No overblown menu with overblown prices and no trendy street food pretensions. They were one of those ordinary and humble stores you would see on streets. However, Harmony offers great service like no other Chinese takeaway. Reviews claim that it was not easy to find such good takeaway restaurant.
When it was our first time to order at Harmony, we saw how friendly the staffs were. We ordered chicken and noodle soup, honey dew chicken wings, salt and garlic chips and egg fried rice. Surprisingly, all the foods we ordered were very delicious! After then, we promised to come back again to the place every time we crave for tasty Chinese foods.
We were aware of the negative reviews about Harmony Chinese Takeaway and we believed that most of those responses came from people who were expecting an extravagant place with the same level of lavishness as a luxury Chinese restaurant. Well, if that’s your thing, look elsewhere. As mentioned earlier, its exterior and interior were simple but their service and food were great.
One of my friends who doesn't like tofu before suddenly loved the C8 Ma Po Tofu of Harmony Chinese Takeaway after she tasted it once. She’s now addicted to it. We were always grateful to taste good Chinese foods at a simple town.
The delivery was fast unlike other Chinese takeaways and it has polite service. The menu has a good range and a few nice surprises. The food was always amazingly cooked and piping hot. Travelers who came from faraway places tried this takeaway restaurant and they commended the food because it was just as good as its service.
We at Pro Axia Consultants Business Consulting Group in Osaka, Tokyo, Nagoya, Japan believes that this partnership could result in a lot of advanced and beneficial developments as well as improved business value in the near future. We are already expecting this to happen because it's certain that the combined user experiences of Apple and the end-to-end business process and software of SAP will be a game changer to our modern world.
We're not going to be surprised if there will come a time when companies and developers will make a big change in the digital world through this partnership. We can also see new doors to different opportunities and transformation in the mobile work experience of customers.
The world we live in today can be described to as an app-driven world because most of us can't live a day without using one or more apps on our phone or tablet, right? We understand that with this partnership, excellent business applications will be developed, along with opening potential for SAP and Apple joint customers.
SAP is developing lots of new and native iOS industry apps for core business processes to allow their customers to fully leverage the data in their SAP enterprise systems and to change how they run their business anywhere.
We understand that the kind of capability that drives a digital enterprise is being able to get mission critical information, reports, and data without being attached to your desktop. We found out that SAP is starting with industries that have a high demand for consumer applications such as retail, asset intensive industries, professional services, and healthcare.
SAP offers their communities of developers with innovative tools and training to build, extend and run a new class of native iOS applications made using the HANA Cloud Platform (HCP). Developers will get access to the power of HANA in the cloud.
You don't need to be a developer to change an existing SAP application because HCP enables you to do so. Through this partnership and HCP, the path to the best app just got even better. With SAP HCP SDK for iOS, along with training for developers to native iOS apps, companies and developers can quickly develop their own native apps for iPhone and iPAD while taking advantage of all the highly developed iOS technologies.
We also learned that this partnership will provide developers with a SAP Fiori for iOS design language based on SAP Fiori UX adapted for iOS, including reusable design components and building blocks to enhance the development of consistent and excellent UI design.
To connect millions of developers, customers, SI partners and ISV partners, SAP and Apple will jointly develop a SAP Academy for iOS to complement the SDK as well as curate and educate their combined ecosystem. We've been taught that it could be beneficial for both firms to share the knowledge of technical expertise and design skills for native iOS app development.
This collaboration will also make it easier to consume and leverage your organization’s most important data on their iPhone and iPad devices. To help customers constantly access their data each day and obtain crucial information, SAP will provide an enterprise computing platform through HANA.
Developing crucial apps for customers are the main objective of this partnership, which could allow newer and faster ways to perform a task, access data and do their job. Accessing accurate and real-time data is ground-breaking. Mobile apps on iOS will make digital transformation even more popular between enterprises.
We strongly believe that combining SAP's helpful data management with Apple's excellent user experience will really lead to state-of-the-art transformations. We are also excited at the same time because endless possibilities and benefits could come to our modern society.
Have you ever wondered how restaurants started? Well, we always assumed restaurants have been there all this time without realizing that the evolution of the business brought about a revolutionary effect on the family, industrialization and the whole economic system of the world.
What really happened? Let us take a quick trip back to the past when people practically did everything at home like for example in Singapore: planted their own food, raised animals for meat and even built their own homes, especially those who started out as pioneers in the wilderness places. Fast forward to the birth of the towns and cities when people had established formal education and also learned to specialize into various skills or enterprises to earn a living, instead of the old, barter-trade system. It was inevitable for people to eventually delegate the former home-based task of cooking food to a person or an enterprise that made good money doing so.
The restaurant was born out of that need not merely to save time but also to avoid the tediousness of preparing food day-in and day-out. And one could have various choices as to the menu, instead of the usual leftovers or the staple egg-and-bacon breakfast or mashed-potato-and-steak dinner. One could now order continental food, French cuisine or shish kebab. And have it delivered home as well!
With more and more people going into the business, the food choices became even more diverse. The simple beverage, coffee, drove the proliferation of chains of restaurants, generating a multi-billion business worldwide. And before that, of course, were the hamburger and the doughnut. The restaurant did not only change the economic texture of civilization but also the lifestyles of people in general. Many people today rarely cook at home and simply “take-out” on working days. And on weekends, the family would try out the newest food trips or just go on a gustatory adventure to neighboring cities and even foreign cities.
One adverse effect of the restaurant, particularly that brought about by the fast-food shops, is the degradation of the population’s health. Whereas people used to eat “healthy”, they were now eating “junk” – food catered to them by many commercial establishments whose main goal was to make money, no matter how devoid of nutrition their food was.
But restaurants are slowly wizening. With the growing wellness and fitness industry and the move to go “organic”, more and more restaurants now cater fresh alternatives in healthy diets. It seems restaurants are here to stay and will surely provide a lasting support to the ordinary individual’s penchant for good and appetizing food any time of day.
Bacall Conniff and Associates helps the restaurant industry remain a strong force in the world economy through providing excellent accounting and financial services.
The island of Jersey is the southern most island of Britain. It lies 100 miles from the south coast of England, in the bay of St. Malo. Jersey is a small island approximately nine miles by five, but it is a place of great natural beauty with a delightfully mild sunny climate. The coastline is unspoiled, with high rocky cliffs, sandy beaches and coves, while inland there are lush fields and valleys covered in wildflowers. Jersey has over 46 miles/74kms of 'Green Lanes' with a speed limit of 15mph/24kph. Cyclists, horse riders and walkers are given priority on these lanes.
Tourism in Jersey often starts at the island's capital St. Helier, in St. Aubin's Bay on the south coast. St. Helier is a bustling town and the main shopping Centre on the island. The Central Market has existed since 1882 and is still a popular visitor attraction. It offers local produce such as freshly caught fish, flowers grown on the island and Jersey's own specialty - Jersey Royal potatoes. St. Helier's atmosphere is essentially English, with strong French influences in its many attractive shops and street names.
Jersey Tourist Information can be found in the visitor Centre in Liberation Square, St. Helier. The historic harbour and marina are interesting and always busy with ferries, ocean going yachts and fishing boats. There are several fine parks to enjoy, such as Les Jardins de la Mer, by the waterfront.
St. Helier has several attractions such as the award winning Jersey Museum where you can learn about the history and traditions of the island. On an islet in St. Aubin's Bay is Elizabeth Castle, which was built in 1590 by Sir Walter Raleigh and named after Elizabeth I. The castle defended the island from the Civil War to the German Occupation. The Maritime Museum and Occupation Tapestry Gallery are to found on New North Quay.
The parish of Trinity lies to the north and is home to Durrell Wildlife - the headquarters of the Durrell Wildlife Conservation Trust. The trust concentrates on rare and endangered species. Each of them lives in specially landscaped enclosures which closely resemble their natural homes. At la Rue De Bechet, in Trinity, Pallot Steam Motor and General Museum is to be found. It includes an exhibition on Jersey Railway steam engines, agricultural machinery and a variety of organs.
The parish of St. Lawrence occupies the centre of Jersey. Hamotonne Country Life Museum is to be found here, at La Patente. It's a delightful place to visit, featuring the rural heritage of Jersey.
St. Ouen forms a peninsula in the north west of the island, with a number of prehistoric sites. One of these contains the foundations of a small temple identified as Gallo-Roman. The ruined Grosney Castle is a well known landmark, featured on the Jersey 50 pence coin. At Les Landes is Jersey's racecourse. The Channel Islands Military Museum is to be found on Five Mile Road, in a restored German Bunker. It has British and German militaria from the occupation era on show. A unique museum, well worth visiting is Battle of Flowers Museum at Le Mont Des Corvees. It celebrates the annual Jersey Battle of Flowers, with many of the prize-winning floats on display.
In the north east of Jersey, the 13th century castle of Mont Orgueil towers over the harbour at Gorey St. Martin. It is one of the best preserved medieval castles in Europe.
In the parish of St. Saviour is a 13metre high Neolithic burial mound dating back 5,500 years. The La Hougue Bie Museum, offers a unique insight into the lives of our distance ancestors.
Identify risk and protect your business by better understanding the companies you work with. Detailed risk analysis based on financial performance, Companies House data and negative events. Includes free updates and document access.
Private limited with Share Capital
Active - Accounts Filed
Private limited with Share Capital
18 November 2002
Nature of business (SIC)
5540 Bars -
Available to 31 Mar 2014. Next accounts due by 31 Dec 2015
Available to 18 Nov 2015.