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The main goal of this study was to understand the awareness of small business owners regarding occupational fraud, meaning fraud committed from within an organization. A survey/questionnaire was used to gather insight into the knowledge and perceptions of small business owners, while also obtaining information about the history of fraud

The main goal of this study was to understand the awareness of small business owners regarding occupational fraud, meaning fraud committed from within an organization. A survey/questionnaire was used to gather insight into the knowledge and perceptions of small business owners, while also obtaining information about the history of fraud and the internal controls within their business. Twenty-four owners of businesses with less than 100 employees participated in the study. The results suggest that small business owners overestimate their knowledge regarding internal controls and occupational fraud, while also underestimating the risk of fraud within their own business. In fact, 92% of participants were not at all familiar with the popular Internal Control \u2014 Integrated Framework published by the Committee of Sponsoring Organizations of the Treadway Commission. The results also show that small business owners tend to overestimate the protection provided by their currently implemented controls in regard to their risk of fraud. Overall, through continued knowledge of internal controls and occupational fraud, business owners can better protect their businesses from the risk of occupational fraud by increasing their awareness of fraud.
ContributorsDennis, Lauren Nicole (Author) / Orpurt, Steven (Thesis director) / Munshi, Perseus (Committee member) / Barrett, The Honors College (Contributor) / Department of Information Systems (Contributor) / School of Accountancy (Contributor)
Created2014-05
Description
****Project Disclaimer: Unfortunately due to the COVID-19 outbreak during Spring 2020, ASU shut down in-person classes and campus facilities as means to prevent the spread of the virus. This meant though that a polished final podcast recording was unable to be made. Instead, a first-run, practice podcast recording that was

****Project Disclaimer: Unfortunately due to the COVID-19 outbreak during Spring 2020, ASU shut down in-person classes and campus facilities as means to prevent the spread of the virus. This meant though that a polished final podcast recording was unable to be made. Instead, a first-run, practice podcast recording that was recorded before the shut down is uploaded in its stead as a reference as to how the final was intended to sound and be produced. ****


Cellular hypertrophy is an anaerobically-based, adaptive process that mammalian skeletal muscle undergoes in response to damage resulting from unaccustomed force generation by the muscle. Hypertrophy allows for the muscle tissue to recover from the immediate injury and also to be rebuilt more capable of withstanding producing the same amount of force without injury, should it happen again. This means the end result of an adapted muscle is an overall more efficient tissue. The ability to regenerate after damage to the structure and function of the muscle tissue is a highly orchestrated event involving multiple steps and key events to occur. Most briefly, a mechanical load is attempted to be lifted but due to demanding a high amount of contractile force to lift, it causes microdamage to the structural and contractile elements of muscle fiber’s sarcomeres. In addition to an inflammatory response, satellite cells, as a part of a myogenic response, are activated to invade the fiber and then permanently reside inside to produce new proteins that will replace the damaged and necrotized proteins. This addition of cellular content, repeated over multiple times, results in the increased diameter of the fibers and manifests in the visual appearance of skeletal muscle hypertrophy. These steps have been listed off devoid of the contexts in which it takes for these to occur and will be addressed within this thesis.
ContributorsDwyer, Lauren Mingna Carol (Author) / Hyatt, JP (Thesis director) / Kingsbury, Jeffery (Committee member) / School of Life Sciences (Contributor) / School of Art (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05