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A Study on Occupational Fraud within Small Businesses

Description
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
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How the Nuremberg Trials Set Precedence for Future War Crimes Tribunals to be Conducted: Comparing Reichsmarschall Hermann Goering and Former President of Serbia Slobodan Milosevic

Description
The purpose of this thesis is to establish how the Nuremberg trials set precedence for future war crime tribunals like the ICTY (the first tribunal since Nuremberg). An analyses of Hermann Goering is given in order to illustrate how his case, from its arguments and indictments to the structure of…

The purpose of this thesis is to establish how the Nuremberg trials set precedence for future war crime tribunals like the ICTY (the first tribunal since Nuremberg). An analyses of Hermann Goering is given in order to illustrate how his case, from its arguments and indictments to the structure of the court, is similar to Slobodan Milosevic's. These two are the most likely candidates to compare to due to their high ranking position in the political structure of their regime as well as having remarkable similarities to the conditions of their trail by the two tribunals
ContributorsValenti, Christopher Ryan (Author) / Benkert, Volker (Thesis director) / Von Hagen, Mark (Committee member) / Barrett, The Honors College (Contributor) / School of Historical, Philosophical and Religious Studies (Contributor) / School of Politics and Global Studies (Contributor)
Created2014-05