Edson Arantes do Nascimento, known as Pelé, is a Brazilian retired professional footballer who played as a forward. He is regarded as one of the greatest players of all time. In 1999, he was voted World Player of the Century by the International Federation of Football History & Statistics, was one of the two joint winners of the FIFA Player of the Century award; that same year, Pelé was elected Athlete of the Century by the International Olympic Committee. According to the IFFHS, Pelé is the most successful domestic league goal-scorer in football history scoring 650 goals in 694 League matches, in total 1281 goals in 1363 games, which included unofficial friendlies and is a Guinness World Record. During his playing days, Pelé was for a period the best-paid athlete in the world. Pelé began playing for Santos at age 15 and the Brazil national team at 16. During his international career, he won three FIFA World Cups: 1958, 1962 and 1970, being the only player to do so. Pelé is the all-time leading goalscorer for Brazil with 77 goals in 92 games.
At club level he is the record goalscorer for Santos, led them to the 1962 and 1963 Copa Libertadores. Known for connecting the phrase "The Beautiful Game" with football, Pelé's "electrifying play and penchant for spectacular goals" made him a star around the world, his teams toured internationally in order to take full advantage of his popularity. Since retiring in 1977, Pelé has been a worldwide ambassador for football and has made many acting and commercial ventures. In 2010, he was named the Honorary President of the New York Cosmos. Averaging a goal per game throughout his career, Pelé was adept at striking the ball with either foot in addition to anticipating his opponents' movements on the field. While predominantly a striker, he could drop deep and take on a playmaking role, providing assists with his vision and passing ability, he would use his dribbling skills to go past opponents. In Brazil, he is hailed as a national hero for his accomplishments in football and for his outspoken support of policies that improve the social conditions of the poor.
Throughout his career and in his retirement, Pelé received several individual and team awards for his performance in the field, his record-breaking achievements, legacy in the sport. Pelé was born Edson Arantes do Nascimento on 23 October 1940, in Três Corações, Minas Gerais, the son of Fluminense footballer Dondinho and Celeste Arantes, he was the elder of two siblings. He was named after the American inventor Thomas Edison, his parents decided to remove the "i" and call him "Edson", but there was a mistake on the birth certificate, leading many documents to show his name as "Edison", not "Edson", as he is called. He was nicknamed "Dico" by his family, he received the nickname "Pelé" during his school days, when it is claimed he was given it because of his pronunciation of the name of his favorite player, local Vasco da Gama goalkeeper Bilé, which he misspoke but the more he complained the more it stuck. In his autobiography, Pelé stated he had no idea what the name did his old friends. Apart from the assertion that the name is derived from that of Bilé, that it is Hebrew for "miracle", the word has no known meaning in Portuguese.
Pelé grew up in poverty in Bauru in the state of São Paulo. He earned extra money by working in tea shops as a servant. Taught to play by his father, he could not afford a proper football and played with either a sock stuffed with newspaper and tied with a string or a grapefruit, he played for several amateur teams in his youth, including Sete de Setembro, Canto do Rio, São Paulinho, Amériquinha. Pelé led Bauru Athletic Club juniors to two São Paulo state youth championships. In his mid-teens, he played. Indoor football had just become popular in Bauru, he was part of the first Futebol de Salão competition in the region. Pelé and his team won several others. According to Pelé, indoor football presented difficult challenges. Pelé accredits indoor football for helping. In addition, indoor football allowed him to play with adults. In one of the tournaments he participated, he was considered too young to play, but went on to end up top scorer with fourteen or fifteen goals. "That gave me a lot of confidence", Pelé said, "I knew not to be afraid of whatever might come".
In 1956, de Brito took Pelé to Santos, an industrial and port city located near São Paulo, to try out for professional club Santos FC, telling the directors at Santos that the 15-year-old would be "the greatest football player in the world." Pelé impressed Santos coach Lula during his trial at the Estádio Vila Belmiro, he signed a professional contract with the club in June 1956. Pelé was promoted in the local media as a future superstar, he made his senior team debut on 7 September 1956 at the age of 15 against Corinthians Santo Andre and had an impressive performance in a 7–1 victory, scoring the first goal in his prolific career during the match. When the 1957 season started, Pelé was given a starting place in the first team and, at the age of 16, became the top scorer in the league. Ten months after signing professionally, the teenager was called up to the Brazil national team. After the 1958 and the 1962 World Cup, wealthy European clubs, such as Real Madrid and Manchest
Fraud deterrence has gained public recognition and spotlight since the 2002 inception of the Sarbanes-Oxley Act. Of the many reforms enacted through Sarbanes-Oxley, one major goal was to regain public confidence in the reliability of financial markets in the wake of corporate scandals such as Enron, WorldCom and Waste Management. Section 404 of Sarbanes Oxley mandated that public companies have an independent Audit of internal controls over financial reporting. In essence, the intent of the U. S. Congress in passing the Sarbanes Oxley Act was attempting to proactively deter financial misrepresentation in order to ensure more accurate financial reporting to increase investor confidence; this same concept is applied in the discussion of fraud deterrence. Until fraud deterrence has not been identified under one common definition. While it has been discussed by many authoritative sources such as the American Institute of Certified Public Accountants Practice Aid Series, “Fraud Detection in a GAAS Audit: SAS No. 99 Implementation Guide,” The Committee of Sponsoring Organizations of the Treadway Commission, “Internal Control – Integrated Framework,” and the National Association of Certified Valuation Analysts Certified Fraud Deterrence Analyst designation, an actual definition of the term “fraud deterrence” has been difficult to find.
“Fraud deterrence is the proactive identification and removal of the causal and enabling factors of fraud." Fraud deterrence is based on the premise. Fraud deterrence attacks the root enablers of fraud. Fraud deterrence involves both long-term initiatives. Fraud deterrence is not earlier fraud detection, this is a confusing point. Fraud detection involves a review of historical transactions to identify indicators of a non-conforming transaction. Deterrence involves an analysis of the conditions and procedures that affect fraud enablers, in essence, looking at what could happen in the future given the process definitions in place, the people operating that process. Deterrence is a preventive measure – reducing input factors”. Deterrence is distinct from detection. An analogy can be drawn in considering the actions undertaken in response. Identifying the action that deter unhealthy weight gain is the key to understanding fraud deterrence in this analogy. Working Out = Remediation A person has gained weight Lessen the amount of weight gain by working out after noticed gain The longer the weight gain goes unnoticed, the more overweight they will become Scale = Early Detection Scale is used to detect weight gain, before it is visibly noticeable Detects nothing unless weight is increasing When the scale reads a higher number, the weight has been gained Removal of Causal Factors = Deterrence Removal of unhealthy food in diet Removal of habits that perpetuate obesity Increasing awareness of obesity risks Deterrence involves eliminating factors that may cause fraud, whereas prevention involves identifying and stopping existing fraud.
The causal factors that should be removed to deter fraud are best described in the Fraud or Compromise Triangle. This idea was first put forward in an article by Donald R. Edwin Sutherland; the term was coined by Steve Albrecht. The Fraud Triangle describes three factors that are present in every situation of fraud: Motive – the need for committing fraud. Breaking the Fraud Triangle is the key to fraud deterrence. Breaking the Fraud Triangle implies that an organization must remove one of the elements in the fraud triangle in order to reduce the likelihood of fraudulent activities. “Of the three elements, removal of Opportunity is most directly affected by the system of internal controls and provides the most actionable route to deterrence of fraud”. Statement on Auditing Standards No. 99, Consideration of Fraud in a Financial Statement Audit, was “the first major audit standard to be released since the passage of Sarbanes-Oxley”. While the standard was intended to assist auditors in detecting fraud during a financial statement audit, its application was more pervasive.
“SAS No. 99 has the potential to improve audit quality, not just in detecting fraud, but in detecting all material misstatements and improving the quality of the financial reporting process”. The SAS 99 Practice Aid discusses fraud deterrence in addition to its primary focus of fraud detection, “Because fraud prevention, deterrence are management’s responsibility, the new fraud SAS now requires you to determine whether management has designed programs and controls that address identified risks of material misstatement due to fraud and whether those programs and controls have been placed in operation” (
Buddleja globosa known as the orange-ball-tree, orange ball buddleja, matico is a species of flowering plant endemic to Chile and Argentina, where it grows in dry and moist forest, from sea level to 2,000 m. The species was first described and named by Hope in 1782 Buddleja globosa is a large shrub to 5 m tall, with grey fissured bark; the young branches are subquadrangular and tomentose, bearing sessile or subsessile lanceolate or elliptic leaves 5–15 cm long by 2–6 cm wide and bullate above and tomentose below. The deep-yellow to orange leafy-bracted inflorescences comprise one terminal and < 7 pairs of pedunculate globose heads, 1.2–2.8 cm in diameter, each with 30–50 flowers honey-scented. Ploidy: 2n = 38. In common with many New World Buddlejaceae species B. globosa is dioecious: although the flowers appear hermaphrodite in having both male and female parts, only the anthers or pistils are functional in a single plant. Buddleja globosa was first introduced to the United Kingdom from Chile in 1774, is now grown as an ornamental and landscape shrub in temperate regions.
Unlike B. davidii, introduced over a century B. globosa is not invasive owing to its wingless seeds. Hardiness: USDA zones 5–9, RHS H5; the plant was accorded the Royal Horticultural Society's Award of Garden Merit in 1993. Buddleja globosa'Cally Orange' Buddleja globosa'Cannington Gold' Buddleja globosa'Lemon Ball' Buddleja globosa'Los Lagos' Buddleja globosa'HCM98017' Buddleja × weyerianaB. Globosa was hybridized with B. davidii var. magnifica by van de Weyer at Corfe Castle, during the First World War, the first cross between an Asiatic and an American species. The F2, rather than F1, generation are named × weyeriana. Folk medicine attributes to B. globosa wound healing properties, the infusion of the leaves is used topically for the treatment or wounds and external and internal ulcers. Chemical studies of this species have allowed to isolate glycosidic flavonoids, phenylethanoids including verbascoside, triterpenoids, di and sesquiterpenoid s. Images of Buddleja globosa in Chileflora, seed provider Backhouse N, Rosales L, Apablaza C, et al..
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