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  • Cheque fraud


    Cheque fraud (en-GB), or Check fraud (en-US), refers to a category of criminal acts that involve making the unlawful use of cheques in order to illegally acquire or borrow funds that do not exist within the account balance or account-holder's legal ownership. Most methods involve taking advantage of the float (the time between the negotiation of the cheque and its clearance at the cheque writer's financial institution) to draw out these funds. Specific kinds of cheque fraud include cheque kiting, where funds are deposited before the end of the float period to cover the fraud, and paper hanging, where the float offers the opportunity to write fraudulent cheques but the account is never replenished.

  • Martin + Osa


    Martin + Osa (Martin & Osa) was a brand of clothing and stores developed by American Eagle Outfitters. The store's name and inspiration came from Martin and Osa Johnson, a husband and wife team from southeast Kansas who explored Africa and the South Pacific Islands, chronicling their travels in photographs and diaries. Martin + Osa targeted 25 to 40-year-old customers and offered classic and contemporary clothing, with an emphasis on denim. The first retail store opened at Tysons Corner Center in McLean, Virginia, on September 6, 2006. Stores were designed by Michael Neumann Architecture (MNA) in New York City. ranging in size from 6,500 to . On March 10, 2010, American Eagle Outfitters announced it would close down its 28 Martin + Osa stores and online store. Although performance improved from fiscal 2008, management determined that the brand was not achieving performance levels that warrant further investment. In fiscal 2009, Martin + Osa generated an after-tax loss of approximately $44 million, including a non-cash impairment charge of approximately $11 million, net of tax.

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