Banī Suwayf, city, capital of Banī Suwayf muḥāfaẓah (governorate), northern Upper Egypt. It is an important agricultural trade centre on the west bank of the Nile River, 70 miles (110 km) south of Cairo. In the 9th and 10th dynasties (c. 2130–c. 1970 bce), Heracleopolis (modern Ihnāsiyat

Banī Suwayf, muḥāfaẓah (governorate), lying along the Nile River in northern Upper Egypt, with an extension into the Libyan (Western) Desert at its southern end. Al-Fayyūm governorate lies to the west and north and Al-Minyā to the south. Its cultivated, settled area consists mainly of a strip of

Kishangarh painting: …employ of his stepmother called Bani Thani (“Lady of Fashion”), and it is speculated that her features may have been the model for the Kishangarh facial type. The master artist largely responsible for transmitting the romantic and religious passions of his patron into new and fresh visual images was Nihal…

Abolhasan Bani-Sadr was an Iranian economist and politician who in 1980 was elected the first president of the Islamic Republic of Iran. He was dismissed from office in 1981 after being impeached for incompetence. Bani-Sadr studied religion and economics at the University of Tehrān and spent four

Abolhasan Bani-Sadr was an Iranian economist and politician who in 1980 was elected the first president of the Islamic Republic of Iran. He was dismissed from office in 1981 after being impeached for incompetence. Bani-Sadr studied religion and economics at the University of Tehrān and spent four

Bania, (from Sanskrit vāṇijya, “trade”), Indian caste consisting generally of moneylenders or merchants, found chiefly in northern and western India; strictly speaking, however, many mercantile communities are not Banias, and, conversely, some Banias are not merchants. In the fourfold division of

Liliane Bettencourt: …Françoise Bettencourt-Meyers, sued celebrity photographer François-Marie Banier, accusing him of exploiting her mother’s frailty, after it was revealed that he had received an estimated €1 billion in cash and gifts from Bettencourt. The dispute escalated until mother and daughter reconciled in 2010; Bettencourt was ultimately placed under the legal guardianship…

Banihal Pass, pass in the Pir Panjal Range in the Indian-held sector of Jammu and Kashmir union territory in the northern part of the Indian subcontinent. Banihal—a name that in Kashmiri means “blizzard”—lies at an elevation of 9,290 feet (2,832 metres) in the Doda district. It forms the main

John and Michael Banim: John studied drawing in Dublin and subsequently taught it in Kilkenny. Shortly afterward he went to Dublin, where he earned a living by journalism. In 1821 his blank verse tragedy, Damon and Pythias, was produced at Covent Garden; John married, moved to London, and continued…

John and Michael Banim were brothers who collaborated in novels and stories of Irish peasant life. John studied drawing in Dublin and subsequently taught it in Kilkenny. Shortly afterward he went to Dublin, where he earned a living by journalism. In 1821 his blank verse tragedy, Damon and Pythias,

John and Michael Banim: …Family, written in collaboration with Michael, who had studied for the bar but had had to take over his father’s business. All three Tales—two by John, The Fetches and John Doe, and one by Michael, Crohoore of the Bill Hook—are remarkable for their melodramatic invention and were immediately successful, John…

Ha Jin: Literary works: His other nonfiction work includes The Banished Immortal (2019), a biography of the Chinese poet Li Bai. In addition, with Chinese composer Tan Dun, he cowrote the libretto for Tan’s opera The First Emperor (2006), about Qin dynasty ruler Shihuangdi.

exile and banishment, prolonged absence from one’s country imposed by vested authority as a punitive measure. It most likely originated among early civilizations from the practice of designating an offender an outcast and depriving him of the comfort and protection of his group. Exile was practiced

John Banister was a violinist and composer, a prominent musician of his day and organizer of the first public concerts in England. Banister learned the violin from his father and in 1660 joined the king’s band of 24 violinists. After further training in France he became leader of a group of 12

South American forest Indian: Belief and aesthetic systems: …area; they include species of Banisteriopsis (a tropical liana), from which is made a potion that produces visions. In certain tribes the use of this drug is restricted to shamanistic practices; in others, as in the Uaupés River area, it is an essential element in religious festivals in which the…

ayahuasca: …bark of the tropical liana Banisteriopsis caapi and other botanical ingredients. First formulated by indigenous South Americans of the Amazon basin, ayahuasca is now used in many parts of the world. Some users experience visions and sensations, while others claim that the potion has healing powers.

Native American dance: Northern South America: …example, among the Maipure and Baniva tribes, Mauari, the spirit of evil, is impersonated by a dancer who is fully covered with red and black body paint, a face-covering of puma or jaguar pelt, and a crown of deer antlers. At the initiation of a youth or girl, he emerges…

Native American religions: Initiation: The Baniwa of the northwest Amazon region of Brazil, for example, seclude girls during their initiation. The girls’ bodies are covered with heron down and red paint, and each girl is hidden inside two baskets. The elders deliver dramatic speeches and whip the initiate in order…

Bania, (from Sanskrit vāṇijya, “trade”), Indian caste consisting generally of moneylenders or merchants, found chiefly in northern and western India; strictly speaking, however, many mercantile communities are not Banias, and, conversely, some Banias are not merchants. In the fourfold division of

Jordan River: Physical environment: …east, in Syria, flows the Bāniyās River. Between the two is the Dan River, the waters of which are particularly fresh.

Banja Luka, city, northern Bosnia and Herzegovina. It lies along the Vrbas River at its confluence with the Vrbanja. It serves as the capital of the Republika Srpska (Bosnian Serb Republic), one of the two largely autonomous entities that make up the country of Bosnia and Herzegovina. Under the

Banyak Islands, group of more than 60 small islands, in Aceh semiautonomous province, Indonesia. The largest of the islands are Great Banyak, or Tuangku, Island and Bangkaru Island. With an area of 123 square miles (319 square km), the group lies north of Nias Island and 18 miles (29 km) west of

Banyak Islands, group of more than 60 small islands, in Aceh semiautonomous province, Indonesia. The largest of the islands are Great Banyak, or Tuangku, Island and Bangkaru Island. With an area of 123 square miles (319 square km), the group lies north of Nias Island and 18 miles (29 km) west of

Banja Luka, city, northern Bosnia and Herzegovina. It lies along the Vrbas River at its confluence with the Vrbanja. It serves as the capital of the Republika Srpska (Bosnian Serb Republic), one of the two largely autonomous entities that make up the country of Bosnia and Herzegovina. Under the

India: Rural settlement: …Banjari or Vanjari (also called Labhani), originally from Rajasthan and related to the Roma (Gypsies) of Europe, roams over large areas of central India and the Deccan, largely as agricultural labourers and construction workers. Many tribal peoples practice similar occupations seasonally. Shepherds, largely of the Gujar caste, practice transhumance in…

Banjarmasin, kota (city), capital of South Kalimantan (Kalimantan Selatan) propinsi (or provinsi; province), Indonesia. It is situated on the eastern side of the Barito River, about 13 miles (22 km) from the southern coast of the island of Borneo. The city is bisected by the smaller Martapura

Banjarmasin, kota (city), capital of South Kalimantan (Kalimantan Selatan) propinsi (or provinsi; province), Indonesia. It is situated on the eastern side of the Barito River, about 13 miles (22 km) from the southern coast of the island of Borneo. The city is bisected by the smaller Martapura

Guizhou: History: The Banjiang Riot of 1797 was said to have been started by the Buyi people, and thousands of them were either burned to death or beheaded. The most important popular revolt against the central government was one led by Zhang Xiumei, a Miao, in 1855. He…

banjo, stringed musical instrument of African origin, popularized in the United States by slaves in the 19th century, then exported to Europe. Several African stringed instruments have similar names—e.g., bania, banju. The banjo has a tambourine-like body with a hoop and a screw that secure the

Harlem Renaissance: Fiction: …Princess (1928) and McKay in Banjo (1929). Both novels show the strong influence of Marxism and the anti-imperialist movements of the early 20th century, and both place their hopes in the revolutionary potential of transnational solidarity to end what they consider to be the corrupt and decadent rule of Western…

ostariophysan: Annotated classification: Family Aspredinidae (banjo catfishes) Adipose lacking; broad, flat head; large tubercles on naked body. Aquarium fishes. Size to 30 cm (12 inches). A few enter brackish waters and salt waters. South America. 12 genera, 36 species. Family Pimelodidae (long-whiskered catfishes) Similar to Bagridae but lack nasal barbels.…

banjo clock, type of clock, so named because its upper portion is shaped like an inverted banjo. The clock was patented by Simon Willard of Massachusetts in 1802. It has a circular dial with a narrow metal frame and a bezel for the glass, which is usually dome-shaped. The top bears a finial. Below,

guitarfish, an order (Rhinobatiformes) of fish closely related to the rays. The order contains some 47 to 50 species arranged in three families (Platyrhinidae, Rhinobatidae, and Rhynchobatidae). Guitarfish have a flattened forebody with pectoral fins fused to the sides of the head. The hindbody

Banyuwangi, city, East Java (Jawa Timur) propinsi (or provinsi; province), Java, Indonesia. A major port on the Bali Strait, opposite Bali just to the east, it is located about 120 miles (195 km) southeast of Surabaya, the capital of East Java. It is linked by railway and road with Jember to the

World War I: Caporetto: …Army captured much of the Bainsizza Plateau (Banjška Planota), north of Gorizia, strained Austrian resistance very severely. To avert an Austrian collapse, Ludendorff decided that the Austrians must take the offensive against Italy and that he could, with difficulty, lend them six German divisions for that purpose.

Banjul, city, capital, and Atlantic port of The Gambia, on St. Mary’s Island, near the mouth of the Gambia River. It is the country’s largest city. It was founded in 1816, when the British Colonial Office ordered Captain Alexander Grant to establish a military post on the river to suppress the

The Gambia: European colonization: He purchased Banjul Island (St. Mary’s) from the king of Kombo, built barracks, laid out a town, and set up an artillery battery to control access to the river. The town, Bathurst (now Banjul), grew rapidly with the arrival of traders and workers from Gorée and upriver.…

Banyuwangi, city, East Java (Jawa Timur) propinsi (or provinsi; province), Java, Indonesia. A major port on the Bali Strait, opposite Bali just to the east, it is located about 120 miles (195 km) southeast of Surabaya, the capital of East Java. It is linked by railway and road with Jember to the

bank, rocky or sandy submerged elevation of the seafloor with a summit less than 200 m (650 feet) below the surface but not so high as to endanger navigation. Many banks are local prominences on continental or island shelves. Similar elevations with tops more than 200 m below the surface are called

bank, an institution that deals in money and its substitutes and provides other money-related services. In its role as a financial intermediary, a bank accepts deposits and makes loans. It derives a profit from the difference between the costs (including interest payments) of attracting and

canals and inland waterways: Bank protection: On natural or canalized rivers of relatively large cross section, bank erosion can be checked by rubble roughly tipped or by natural growth such as reeds or willows.

gambling: Chances, probabilities, and odds: Depending on the bet, the house advantage (“vigorish”) for roulette in American casinos varies from about 5.26 to 7.89 percent, and in European casinos it varies from 1.35 to 2.7 percent. The house must always win in the long run. Some casinos also add rules that enhance their profits, especially…

Mari Jászai: …appeared in the silent films Bánk bán (1914) and A tolonc (1914; “The Vagrant”). Her autobiography, Emlékiratai (“Memoirs”), was published in 1927.

Bánk bán was one of the most powerful Hungarian nobles during the reign of Andrew (Endre) II (1205–35) and for a time his bán (viceroy). Bánk bán joined the conspiracy that led to the murder of Queen Gertrude of Meran (Gertrudis of Andechs-Meran) in 1213, though his precise role in the deed is

Ferenc Erkel: …staged his most famous work, Bánk bán (based on a drama by József Katona, with a libretto by Egressy), which at that point probably had been ready for production for more than 10 years. However, Sarolta, his first comic opera, performed in 1862, proved to be another failure. Erkel’s 1867…

József Katona: …and playwright whose historical tragedy Bánk bán achieved its great reputation only after his death.

Bank of England: A royal charter allowed the bank to operate as a joint-stock bank with limited liability. No other joint-stock banks were permitted in England and Wales until 1826. This special status and its position as the government’s banker gave the bank considerable competitive advantages.

check, bill of exchange drawn on a bank and payable on demand; it has become the chief form of money in the domestic commerce of developed countries. As a written order to pay money, it may be transferred from one person to another by endorsement and delivery or, in certain cases, by delivery

Bank Craps, dice game, the variant of Craps most played in Nevada gambling houses. A special table and layout are used, and all bets are made against the house. A player signifies his bet by placing chips or cash on the appropriate part of the layout before any roll. It is invariably required that

bank: Rationale for deposit insurance: …program intended to protect bank deposit holders from losses that could occur in the event of a bank failure. Although bank deposit insurance is primarily viewed as a means of protecting individual (and especially small) bank depositors, its more subtle purpose is one of protecting entire national banking and payments…

The Bank Dick, American screwball comedy film, released in 1940, that is widely regarded as one of W.C. Fields’s best movies. The comedian also wrote the film’s script. Fields played Egbert Sousè, a henpecked drunkard who lands a job as a bank guard after unwittingly capturing a robber. After

bank holiday, in the United Kingdom, any of several days designated as holidays by the Bank Holidays Act of 1871 and a supplementary act of 1875 for all the banks in England, Wales, Northern Ireland, and Scotland. Although these days are not statutory public holidays, their observance is no longer

ringgit: …Central Bank of Malaysia (Bank Negara Malaysia) has the exclusive authority to issue banknotes and coins in Malaysia. Coins are issued in denominations ranging from 5 to 50 sen. Banknote values are denominated from 1 to 100 ringgit. The obverse of each of the colourful bills contains a picture…

Specie Circular: …quash the enormous growth of paper money in circulation, Jackson directed the Treasury Department, “pet” banks, and other receivers of public money to accept only specie as payment for government-owned land after Aug. 15, 1836. But actual settlers and bona fide residents of the state in which they purchased land…

Bank of America, one of the largest banking and financial services brands and corporations in the United States. It was formed through NationsBank’s acquisition of BankAmerica in 1998. Bank of America is headquartered in Charlotte, North Carolina. The bank’s history dates to 1904 when Amadeo Peter

San Francisco: City layout: …Street (formerly known as the Bank of America building), the Transamerica Pyramid (which rises to an elongated point), and the Le Méridien San Francisco hotel (formerly the Park Hyatt). The Hyatt Regency is part of the massive Embarcadero Center complex—designed by John Portman in the 1970s—which encompasses six city blocks…

Bank of America, one of the largest banking and financial services brands and corporations in the United States. It was formed through NationsBank’s acquisition of BankAmerica in 1998. Bank of America is headquartered in Charlotte, North Carolina. The bank’s history dates to 1904 when Amadeo Peter

Bank of Boston Corporation, former American bank holding company that was acquired by Fleet Financial Group in 1999. The bank, one of the oldest in the United States, was originally chartered in 1784 as the Massachusetts Bank. In 1903 it merged with the First National Bank of Boston (established in

Bank of Boston Corporation, former American bank holding company that was acquired by Fleet Financial Group in 1999. The bank, one of the oldest in the United States, was originally chartered in 1784 as the Massachusetts Bank. In 1903 it merged with the First National Bank of Boston (established in

Bank of China Tower, triangular glass skyscraper in Hong Kong, completed in 1989. It houses the Hong Kong headquarters of the Beijing-based central Bank of China, together with other tenants. Rising 1,205 feet (367 metres), the skyscraper was for a few years the tallest building in the world

Banque de France, national bank of France, created in 1800 to restore confidence in the French banking system after the financial upheavals of the revolutionary period. Headquarters are in Paris. The bank listed among its founding shareholders Napoleon Bonaparte, members of his family, and several

The Bank of New York Company, Inc., major American bank holding company, headquartered in New York City. The original Bank of New York was founded in 1784 by Alexander Hamilton and chartered in 1791. It was instrumental in securing the first loan obtained by the United States. Other loans by the

Sumitomo Group: Sumitomo Bank, Ltd. (Sumitomo Ginkō), was established in 1895 and functioned as the main financial instrument of the Sumitomo zaibatsu. After World War II the bank became the central coordinating body of the companies in the Sumitomo group. By the late 20th century the Sumitomo…

Bank of the United States, central bank chartered in 1791 by the U.S. Congress at the urging of Alexander Hamilton and over the objections of Thomas Jefferson. The extended debate over its constitutionality contributed significantly to the evolution of pro- and antibank factions into the first

Bank One, Former U.S. bank holding company that merged with J.P. Morgan Chase & Co. in 2004. Bank One had been created through the 1998 merger of First Chicago NBD Corp. and Banc One. Although the 1998 merger created one of the country’s largest banks, it performed poorly until Jamie Dimon, a

discount rate, interest rate charged by a central bank for loans of reserve funds to commercial banks and other financial intermediaries. This charge originally was an actual discount (an interest charge held out from the amount loaned), but the rate is now a true interest charge, even though the

David Ricardo: …recommended the repeal of the Bank Restriction Act.

It’s about confidence (or lack thereof).Your money is safe … except when it isn’t. That’s why, despite a myriad of protections built into the U.S. and other banking systems throughout the world, bank runs—when hordes of depositors sense danger and clamor to remove their money from banks—still

Bank Secrecy Act, U.S. legislation, signed into law in 1970 by Pres. Richard Nixon, that requires banks and other financial entities in the United States to maintain records and file reports on currency transactions and suspicious activity with the government. The Bank Secrecy Act (BSA), sometimes

Bank Street College of Education, privately supported coeducational teachers college in New York, New York, U.S. It offers graduate courses only, operating a laboratory (elementary) school and conducting basic research in education. Established in 1916 by Lucy Sprague Mitchell, first dean of women

martin: The sand martin, or bank swallow (Riparia riparia), a 12-centimetre (5-inch) brown and white bird, breeds throughout the Northern Hemisphere; it makes nest burrows in sandbanks. The house martin (Delichon urbica), blue-black above and white-rumped, is common in Europe. The African river martin (Pseudochelidon eurystomina) of…

hantavirus: …which is carried by the bank vole (Myodes glareolus). Nephropathia epidemica has occurred in Scandinavia, western Russia, and other parts of Europe. Mild hemorrhagic illness can also result from infection with the Seoul virus, which is carried by the Norway rat (Rattus norvegicus). Seoul virus infections typically occur in Asia,…

Bank War, in U.S. history, the struggle between President Andrew Jackson and Nicholas Biddle, president of the Bank of the United States, over the continued existence of the only national banking institution in the nation during the second quarter of the 19th century. The first Bank of the United

Aaron Bank was a U.S. Army officer famous for his exploits behind enemy lines while serving with the Office of Strategic Services (OSS) during World War II. He is regarded as the founder of the U.S. Army Special Forces (Green Berets), and he was instrumental in shaping the U.S. military’s special

Niels Erik Bank-Mikkelsen was a Danish reformer and advocate for people with intellectual disabilities who was an early champion of the normalization principle. This principle holds that the daily lives and routines of people with intellectual disabilities should be made to resemble those of the

Bangka, island, Bangka Belitung propinsi (or provinsi; province), Indonesia. The island is situated off the eastern coast of Sumatra across the Bangka Strait, which is only 9 miles (14 km) wide at its narrowest point. On the east, Gelasa Strait separates Bangka from Belitung island. The island has

Bank of America, one of the largest banking and financial services brands and corporations in the United States. It was formed through NationsBank’s acquisition of BankAmerica in 1998. Bank of America is headquartered in Charlotte, North Carolina. The bank’s history dates to 1904 when Amadeo Peter

credit card fraud: Background: …universal merchant acceptance was the BankAmeriCard, originally issued in 1958 by Bank of America. The card started in California but grew from there. In 1966, Bank of America expanded its bank card program by forming the BankAmeriCard Service Corporation, which licensed banks outside of California and allowed them to issue…

Bank of Boston Corporation, former American bank holding company that was acquired by Fleet Financial Group in 1999. The bank, one of the oldest in the United States, was originally chartered in 1784 as the Massachusetts Bank. In 1903 it merged with the First National Bank of Boston (established in

Nicholas Hoult: …following year he appeared in The Banker, playing the front man for two African American entrepreneurs in the 1950s.

Thomas William Lamont: In 1903, when the Bankers Trust Co. was formed, Lamont was asked to be its secretary and treasurer by Henry P. Davison, who had been impressed with Lamont’s handling of the Cushman reorganization. Within two years he was vice president of the new bank. Before leaving the bank in…

acceptance, short-term credit instrument consisting of a written order requiring a buyer to pay a specified sum at a given date to the seller, signed by the buyer as an indication of his intention to honour his obligation. Acceptances are used in financing export and import operations and in some

Miroslav Krleža: in 1 (1961; The Banquet in Blitva), deals with characters and events in an imaginary eastern European country; it portrays in an allegorical and satirical manner both eastern European backwardness and western European decadence and opportunism in response to rising fascism in the interwar period. Krleža’s dramatic trilogy…

Tallulah Bankhead was an American actress who was as famous for her personal life as for her theatrical achievements. Bankhead, the daughter of Alabama congressman and future speaker of the House William Brockman Bankhead, was named after her paternal grandmother, whose name was inspired by

Tallulah Bankhead was an American actress who was as famous for her personal life as for her theatrical achievements. Bankhead, the daughter of Alabama congressman and future speaker of the House William Brockman Bankhead, was named after her paternal grandmother, whose name was inspired by

Jasper: William B. Bankhead, speaker of the U.S. House of Representatives (1936–40), and his actress daughter, Tallulah Bankhead, lived in Jasper. William B. Bankhead National Forest is 15 miles (24 km) north. Lewis Smith Lake, with 500 miles (800 km) of shoreline, provides recreational opportunities. The…

Krasnogorsk, city and centre of a rayon (sector), Moscow oblast (region), western Russia, a few miles west of Moscow. Situated in the Moscow greenbelt, it was known as Banki before its incorporation as a town in 1940. It now produces cameras and is important for building machinery and plasterwork.

Spain: Finance: …2012 with the nationalization of Bankia, Spain’s fourth largest bank and its largest mortgage lender.

shipworm: Other genera are Bankia, Xylotrya, and Xylophaga. Teredo norvegica, of the coasts of Europe, has a tube about 30 cm (1 foot) long. The common shipworm, T. navalis (20 to 45 cm [8 to 18 inches] long), has a worldwide distribution but is especially destructive on the Baltic…

Italy: Public and private sectors: …also partially privatized under the Banking Act of 1990.

Federal Deposit Insurance Corporation: When was the FDIC established and why?: …permanent government agency through the Banking Act of 1935 after many state-sponsored deposit insurance plans proved to be unsuccessful.

bank: Entry, branching, and financial-services restrictions: …Act, repealed provisions of the Glass-Steagall Act that had prevented banks, securities firms, and insurance companies from entering each other’s markets, allowing for a series of mergers that created the country’s first “megabanks.”

card game: Classification: Banking games. Less-skilled gambling games where players bet on having or acquiring better cards than the dealer or banker (baccarat, blackjack). Most are casino games, the banker being a representative of the management. In home play, players may equalize their chances by taking turns as…

Actually, they’re much safer—and more convenient.Are you still getting paper bills and statements in the mail? Do you still send checks through the mail when you owe money? Do you still drive to the bank to deposit a check? Many businesses would rather not send paper statements and invoices, both

Great Depression: Banking panics and monetary contraction: …first of four waves of banking panics gripped the United States. A banking panic arises when many depositors simultaneously lose confidence in the solvency of banks and demand that their bank deposits be paid to them in cash. Banks, which typically hold only a fraction of deposits as cash reserves,…

Sam Bankman-Fried was the founder and former chief executive officer (2019–22) of FTX Trading Ltd., a cryptocurrency exchange. The exchange became the second largest of its kind, making Bankman-Fried a powerful figure within the market of digital assets and in discussions in the United States

Aleksandr Nikolayevich Ostrovsky: His next play, Bankrot (“The Bankrupt”), later renamed Svoi lyudi sochtemsya (It’s a Family Affair, We’ll Settle It Among Ourselves), written in 1850, provoked an outcry because it exposed bogus bankruptcy cases among Moscow merchants and brought about Ostrovsky’s dismissal from the civil service. The play was banned…

Bjørnstjerne Martinius Bjørnson: …self-imposed exile: En fallit (1875; The Bankrupt) and Redaktøren (1875; The Editor). Both fulfilled the then current demand on literature (stipulated by the Danish writer and critic Georg Brandes) to debate problems, as did the two dramas that followed: Kongen (1877; The King) and Det ny system (1879; The New…

bankruptcy, the status of a debtor who has been declared by judicial process to be unable to pay his debts. Although sometimes used indiscriminately to mean insolvency, the terms have distinct legal significance. Insolvency, as used in most legal systems, indicates the inability to meet debts.

bankruptcy fraud, the act of falsifying information when filing for bankruptcy. It may also take the form of filing for bankruptcy to deceive creditors. In the United States, about 10 percent of bankruptcy filings involve fraudulent claims. The four most commonly encountered fraud schemes are