Helping Students Understand Occupational Fraud by Applying the ACFE Report to Daytime Television Talk Show Confessions

2013 ◽  
Vol 29 (2) ◽  
pp. 319-330 ◽  
Author(s):  
Ronald J. Daigle ◽  
David C. Hayes ◽  
Philip W. Morris

ABSTRACT In this case, students develop their understanding of how occupational fraud is committed and detected. They also learn about the traits of victim organizations and characteristics of fraud perpetrators. The students develop their understanding of occupational fraud by applying concepts in the most recent edition of the Association of Certified Fraud Examiners (ACFE) Report to the Nations on Occupational Fraud and Abuse (ACFE 2012, hereafter referred to as the Report) to two daytime television talk show episodes in which the hosts (Montel Williams and Dr. Phil) interview individuals convicted of occupational fraud. The results of data collected reflect that students completing the case significantly increased their knowledge about how occupational fraud is committed and detected. Students also significantly increased their knowledge of traits of victim organizations and characteristics of fraud perpetrators. Students reported it was a valuable educational experience to apply knowledge gained to two real situations as documented on daytime television talk show episodes. They also enjoyed the case and thought they would benefit from more cases like this one.

2020 ◽  
Vol 25 (3) ◽  
pp. 12-19
Author(s):  
Justin D. Beck ◽  
Judge David B. Torrey

Abstract Medical evaluators must understand the context for the impairment assessments they perform. This article exemplifies issues that arise based on the role of impairment ratings and what edition of the AMA Guides to the Impairment of Permanent Impairment (AMA Guides) is used. This discussion also raises interesting legal questions related to retroactivity, applicability of prior precedent, and delegation. On June 20, 2017, the Supreme Court of Pennsylvania handed down its decision, Protz v. WCAB (Derry Area Sch. Dist.), which disallows use of the “most recent edition” of the AMA Guides when determining partial disability entitlement under the Pennsylvania Workers’ Compensation Act. An attempted solution was passed by the Pennsylvania General Assembly and was signed into law Act 111 on October 24, 2018. Although it affirms that the AMA Guides, Sixth Edition, must be used for impairment ratings, the law reduces the threshold for total disability benefits from 50% to 35% impairment. This legislative adjustment benefited injured workers but sparked additional litigation about whether, when, and how the adjustment should be applied (excerpts from the laws and decisions discussed by the authors are included at the end of the article). In using impairment as a threshold for permanent disability benefits, evaluators must distinguish between impairment and disability and determine an appropriate threshold; they also must be aware of the compensation and adjudication process and of the jurisdictions in which they practice.


2017 ◽  
Vol 22 (4) ◽  
pp. 12-13
Author(s):  
LuAnn Haley ◽  
Marjorie Eskay-Auerbach

Abstract Pennsylvania adopted the impairment rating provisions described in the AMA Guides to the Evaluation of Permanent Impairment (AMA Guides) in 1996 as an exposure cap for employers seeking predictability and cost control in workers’ compensation claims. In 2017, the Supreme Court of Pennsylvania handed down the Protz decision, which held that requiring physicians to apply the methodology set forth in the most recent edition of the AMA Guides reflected an unconstitutional delegation of legislative power to the American Medical Association. The decision eliminates the impairment-rating evaluation (IRE) mechanism under which claimants were assigned an impairment rating under the most recent edition of the AMA Guides. The AMA Guides periodically are revised to include the most recent scientific evidence regarding impairment ratings, and the AMA Guides, Sixth Edition, acknowledges that impairment is a complex concept that is not yet defined in a way that readily permits an evidence-based definition of assessment. The AMA Guides should not be considered standards frozen in time simply to withstand future scrutiny by the courts; instead, workers’ compensation acts could state that when a new edition of the AMA Guides is published, the legislature shall review and consider adopting the new edition. It appears unlikely that the Protz decision will be followed in other jurisdictions: Challenges to using the AMA Guides in assessing workers’ compensation claims have been attempted in three states, and all attempts failed.


2019 ◽  
Vol 28 (1) ◽  
pp. 63-73
Author(s):  
T. M. Devine

Critics, past and present, of state-funded denominational education in Scotland after 1918 have often asserted that the system has promoted social division, separateness and even fostered sectarianism. This lecture – the Cardinal Winning Lecture, 2017, delivered to the St Andrew's Foundation for Catholic Teacher Education, University of Glasgow – disagrees with these views. Instead, the presentation argues that Catholic schooling, in addition to its recognised importance in Christian spiritual formation, has been a crucial influence promoting the integration of a formerly disadvantaged and marginalised community into modern Scotland. ‘Integration’ is defined for this purpose as the process of incorporation into mainstream society as equal citizens. The lecture considers the long and rocky road to this achievement by setting the educational experience within the broader context of Scottish religious, social, political and economic history in the twentieth century.


2018 ◽  
Vol 14 (2) ◽  
Author(s):  
Nurmaliana Sari ◽  
Sumarsih Sumarsih ◽  
Busmin Gurning

This study discusses about language use occurred by male and female host in Hitam Putih talk show. The method of this research is descriptive qualitative. The subjects of this study are male and female host in Hitam Putih talk show. The data are the utterances produced by male and female host in Hitam Putih talk show. This research focuses on the show broadcasted on October 2016 by taking 4 videos randomly. The objective of this study is to describe kinds of the language use uttered by male and female host in Hitam Putih talk show. The findings showed that the kinds of language use consist of 6 parts. The dominant language use uttered by male host is expletive, because male’s utterances are frequently stated in a negative connotation. On the other hand, female host utterances are found in specialized vocabulary as the most dominant because female host has more interest in talking family affairs, such as the education of children, clothes, cooking, and fashion, etc. Women also tended to talk about one thing related to the home and domestic activities. However, the representation of language use uttered by male and female are deficit, dominance and different. Keywords: Language Use, Gender, Talk Show


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