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Separation of duties (SoD), also known as segregation of duties, is the concept of having more than one person required to complete a task. It is an administrative control used by organisations to prevent fraud , sabotage , theft , misuse of information, and other security compromises.
Under United States tax laws and accounting rules, cost segregation is the process of identifying personal property assets that are grouped with real property assets, and separating out personal assets for tax reporting purposes. According to the American Society of Cost Segregation Professionals, a cost segregation is "the process of ...
Women in female-dominated jobs pay two penalties: the average wage of their jobs is lower than that in comparable male-dominated jobs, and they earn less relative to men in the same jobs. Since 1980, occupational segregation is the single largest factor of the gender pay gap, accounting for over half of the wage gap. [31]
Security segregation or client funds, in the context of the securities industry, refers to regulatory rules requiring that customer assets held by a financial institution (generally a brokerage firm) be held separate from assets of the brokerage firm itself in a segregated account and that there is no commingling.
For example, if transportation is a barrier, travel vouchers or mobile clinics should be employed. The health inequalities that arise from redlining manifest in many forms, and cancer outcomes and screening are two ways redlined communities present differences when compared to non-redlined communities.
For example, automating controls that are manual in nature can save costs and improve transaction processing. If the internal control system is thought of by executives as only a means of preventing fraud and complying with laws and regulations, an important opportunity may be missed.
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Racial integration, or simply integration, includes desegregation (the process of ending systematic racial segregation), leveling barriers to association, creating equal opportunity regardless of race, and the development of a culture that draws on diverse traditions, rather than merely bringing a racial minority into the majority culture ...