Solving the “Mystery” of Profiling Fraud: Teaching Students About Occupational Fraud by Examining Episodes of Mystery Diners

2018 ◽  
Vol 3 (1) ◽  
pp. A1-A15
Author(s):  
Ronald J. Daigle ◽  
David C. Hayes ◽  
Dwayne N. McSwain
Keyword(s):  
Television Show ◽  
Occupational Fraud ◽  
Post Test ◽  
Survey Results ◽  
The Many ◽  
Insight Into

ABSTRACT Students learn about the many different aspects of occupational fraud by reading the Association of Certified Fraud Examiners (ACFE) Report to the Nations on Occupational Fraud and Abuse (Report) and applying what they learn to one of two episodes of the television show Mystery Diners, which features an undercover fraud investigation in a restaurant setting. Applying the ACFE Report to a setting generally familiar to students helps them gain insight into occupational fraud. Pre-/post-test and survey results reveal that students significantly increased their knowledge of how occupational fraud is committed and detected, traits of victim organizations, characteristics of perpetrators, and case results (what actions are or are not taken against perpetrators) across two different episodes and two editions of the ACFE Report. Feedback shows students found the case valuable and enjoyable and would find more cases like this beneficial. Instructors can modify the case for other episodes (more than 100 are available) and further editions of the ACFE Report to help students learn about occupational fraud.

Attitudes of Elderly People in the South Moravian Region to Further Education

2014 ◽  
Vol 4 (2) ◽  
pp. 54-78
Author(s):  
Petr Adamec ◽  
Marián Svoboda
Keyword(s):  
Quality Of Life ◽  
Elderly People ◽  
Further Education ◽  
The South ◽  
The Third ◽  
Interesting Insight ◽  
Survey Results ◽  
Insight Into ◽  
Demographic Features

This paper deals with the results of sociological survey focused on identification of the attitudes of elderly people to further education. The research was carried out in September 2010. Experience of elderly people with further education, their readiness (determination) for further education as well as their motivation and barriers in further education were also subjects of this research. Detecting elderly population’s awareness of universities of the third age and finding out their further education preferences were an integral part of the research. Research sample consisted of citizens over 55 years living in the South Moravian region. The survey results are structured by socio-demographic features e.g.: age, sex, educational attainment etc. and provide an interesting insight into the attitudes of the target group to one of the activities that contributes to improvement of their quality of life.

scholarly journals Changing landscapes: Gay men in the west and northwest of Ireland

Sexualities ◽  
2020 ◽  
pp. 136346072098169
Author(s):  
Aidan McKearney
Keyword(s):  
Gay Men ◽  
Social Rights ◽  
Irish Society ◽  
Recent Past ◽  
Same Sex ◽  
Lgbt People ◽  
The Many ◽  
Northwest Region ◽  
The Impact ◽  
Insight Into

This article focuses on the experiences of gay men in the rural west and northwest region of Ireland, during a period of transformational social and political change in Irish society. These changes have helped facilitate new forms of LGBTQI visibility, and local radicalism in the region. Same-sex weddings, establishment of rural LGBT groups and marching under an LGBT banner at St Patricks Day parades would have been unthinkable in the recent past; but they are now becoming a reality. The men report continuing challenges in their lives as gay men in the nonmetropolitan space, but the emergence of new visibility, voice and cultural acceptance of LGBT people is helping change their lived experiences. The study demonstrates the impact of local activist LGBT citizens. Through their testimonies we can gain an insight into the many, varied and interwoven factors that have interplayed to create the conditions necessary for the men to: increasingly define themselves as gay to greater numbers of people in their localities; to embrace greater visibility and eschew strategies of silence; and aspire to a host of legal, political, cultural and social rights including same-sex marriage. Organic forms of visibility and local radicalism have emerged in the region and through an analysis of their testimonies we can see how the men continue to be transformed by an ever-changing landscape.

scholarly journals Genome-wide identification of chitinase genes in Thalassiosira pseudonana and analysis of their expression under abiotic stresses

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Haomiao Cheng ◽  
Zhanru Shao ◽  
Chang Lu ◽  
Delin Duan
Keyword(s):  
Abiotic Stresses ◽  
Chitinase Activity ◽  
Thalassiosira Pseudonana ◽  
Centric Diatom ◽  
Carbon And Nitrogen ◽  
Genome Wide ◽  
Duplication Events ◽  
The Many ◽  
Chitinase Genes ◽  
Insight Into

Abstract Background The nitrogen-containing polysaccharide chitin is the second most abundant biopolymer on earth and is found in the cell walls of diatoms, where it serves as a scaffold for biosilica deposition. Diatom chitin is an important source of carbon and nitrogen in the marine environment, but surprisingly little is known about basic chitinase metabolism in diatoms. Results Here, we identify and fully characterize 24 chitinase genes from the model centric diatom Thalassiosira pseudonana. We demonstrate that their expression is broadly upregulated under abiotic stresses, despite the fact that chitinase activity itself remains unchanged, and we discuss several explanations for this result. We also examine the potential transcriptional complexity of the intron-rich T. pseudonana chitinase genes and provide evidence for two separate tandem duplication events during their evolution. Conclusions Given the many applications of chitin and chitin derivatives in suture production, wound healing, drug delivery, and other processes, new insight into diatom chitin metabolism has both theoretical and practical value.

scholarly journals A Mini Review: Recent Advances in Surface Modification of Porous Silicon

Materials ◽  
2018 ◽  
Vol 11 (12) ◽  
pp. 2557 ◽  
Author(s):  
Seo Lee ◽  
Jae Kang ◽  
Dokyoung Kim
Keyword(s):  
Surface Modification ◽  
Porous Silicon ◽  
Wide Spectrum ◽  
Basic Research ◽  
Recent Advances ◽  
Developed Surface ◽  
The Many ◽  
Insight Into ◽  
Biomedical Fields

Porous silicon has been utilized within a wide spectrum of industries, as well as being used in basic research for engineering and biomedical fields. Recently, surface modification methods have been constantly coming under the spotlight, mostly in regard to maximizing its purpose of use. Within this review, we will introduce porous silicon, the experimentation preparatory methods, the properties of the surface of porous silicon, and both more conventional as well as newly developed surface modification methods that have assisted in attempting to overcome the many drawbacks we see in the existing methods. The main aim of this review is to highlight and give useful insight into improving the properties of porous silicon, and create a focused description of the surface modification methods.

scholarly journals En[dj]uring [ʧ]unes or ma[tj]ure [ʤ]ukes? Yod-coalescence and yod-dropping in the Eighteenth-Century English Phonology Database

2020 ◽  
Vol 24 (3) ◽  
pp. 493-526
Author(s):  
JOAN C. BEAL ◽  
RANJAN SEN ◽  
NURIA YÁÑEZ-BOUZA ◽  
CHRISTINE WALLIS
Keyword(s):  
Eighteenth Century ◽  
Oxford English Dictionary ◽  
British English ◽  
Variation Patterns ◽  
Comprehensive Survey ◽  
Social Motivations ◽  
The Many ◽  
Historical Variation ◽  
Late Modern ◽  
Insight Into

Yod-coalescence involving alveolar consonants before Late Modern English /uː/ from earlier /iu > juː/ is still variable and diffusing in Present-day English. For example, the Oxford English Dictionary (OED) gives both (/tj dj/) and (/ʧ ʤ/) British English pronunciations for tune (/tjuːn/, /tʃuːn/), mature (/mǝˈtjʊǝ/, /mǝˈʧʊǝ/), duke (/djuːk/, /dʒuːk/) and endure (/ᵻnˈdjʊə/, /ɛnˈdjʊə/, /ᵻnˈdʒʊə/, /ɛnˈdʒʊə/, /ᵻnˈdjɔː/, /ɛnˈdjɔː/, /ᵻnˈdʒɔː/, /ɛnˈdʒɔː/). Extensive variability in yod-coalescence and yod-dropping is not recent in origin, and we can already detect relevant patterns in the eighteenth century from the evidence of a range of pronouncing dictionaries. Beal (1996, 1999) notes a tendency for northern English and Scottish authors to be more conservative with regard to yod-coalescence. She concludes that we require ‘a comprehensive survey of the many pronouncing dictionaries and other works on pronunciation’ (1996: 379) to gain more insight into the historical variation patterns underlying Present-day English.This article presents some results from such a ‘comprehensive survey’: the Eighteenth-Century English Phonology Database (ECEP). Transcriptions of all relevant words located are compared across a range of eighteenth-century sources in order to determine the chronology of yod-coalescence and yod-dropping as well as internal (e.g. stress, phoneme type, presence of a following /r/) and external (e.g. prescriptive, geographical, social) motivations for these developments.

scholarly journals The Practicality of Learning Module Based on Jigsaw-Cooperative Learning Model in Media Education Course

2018 ◽  
Author(s):  
Zonny Amanda Putra ◽  
Arwizet K ◽  
Bulkia Rahim ◽  
Rahmat Azis Nabawi
Keyword(s):  
Experimental Research ◽  
Learning Outcome ◽  
Media Education ◽  
Learning Module ◽  
Post Test ◽  
Quasi Experimental ◽  
Survey Results ◽  
Education Model ◽  
Educational Factors ◽  
Selection Of

Educational factors that are less appropriate in the delivery of materials and the selection of instructional media causes lesson objectives are perfectly acceptable by students. The educational factors here are defined as the facilities needed in the learning process such as learning media used by lecturers. Based on the problems and goals to be achieved, this type of research is a quasi-experimental research (quasi experiment). Quasi experimental research is a research method used to look for certain influences against others in controlled conditions. In general, the approaches taken in this research were investigative and survey. Results test practicality module Theory of Media Education model of cooperative type of jigsaw according to the lecturer was 97,50%, so it can be concluded the module fell into the category of "Very Practical". Students responded positively to the use of Jigsaw Education Model in the implementation of learning withaverage response of 83.65% belonged to very practicalcategory. Of the thirteen statement items in the questionnaire, all statements were answered very practically by the students. This further strengthened the average of all the items by 83.65%. There was an increase in learning outcome on pretest to post-test of 31.82%.

scholarly journals Aplikasi Simple Hand Washing Station terhadap Perilaku Cuci Tangan dalam Pencegahan Penularan Covid-19 di Desa Dilem Kecamatan Kepanjen

2021 ◽  
Vol 3 (2) ◽  
pp. 213-216
Author(s):  
Yuyud Wahyudi ◽  
Lilis Sulistiya Nengrum ◽  
Icca Presilia Anggreyanti
Keyword(s):  
Experimental Research ◽  
Hand Washing ◽  
P Value ◽  
Test Design ◽  
Paired Sample ◽  
Analysis Technique ◽  
Post Test ◽  
Quasi Experimental ◽  
The Many ◽  
Global Threat

Coronavirus Disease 2019 (COVID-19) is a pandemic that is now a global threat where this virus causes many people to die every day in various countries, one of which is Indonesia, this disease is caused by SARS-CoV-2. The many impacts caused by COVID-19 make Simple Handwashing Station (SHS) one of the prevention efforts that can build proper handwashing behavior. Based on the results of research conducted from 13-18 April 2020 which is divided into 4 strategic points in Dilem Village. This study uses a Quasi-experimental research design with a One Group Pre Post-test design approach with a sample of residents of Dilem Village precisely RT 5 and 6 RW 1 Lemah Dhuwur. The analysis technique uses Paired Sample T-Test with the results that show that there is an influence of the application of simple handwashing station on the proper handwashing behavior of the residents of Dilem Village with a P-value <0.05, based on these results it can be concluded that there is an effect of the application of simple hand washing station for handwashing behavior in preventing COVID-19 transmission in Dilem Village Kepanjen District, with this result it is expected to be able to add a simple handwashing station in several other strategic points in Dilem Village in COVID-19 prevention.

scholarly journals What is happiness: a cross-cultural research into present-day associations

2021 ◽  
Vol 122 ◽  
pp. 01008
Author(s):  
Irina N. Kabanova ◽  
Anna M. Gorokhova ◽  
Elena G. Nozhevnikova ◽  
Ekaterina V. Vaseneva
Keyword(s):  
Cross Cultural ◽  
Dynamic Character ◽  
Global Pandemic ◽  
Cultural Research ◽  
Cross Cultural Research ◽  
French And English ◽  
Survey Results ◽  
Ancient Times ◽  
Insight Into

The article under consideration is aimed at cross-cultural quantified associative mapping of the universal concept “happiness” and shaping the hierarchy of its cornerstone axiological constituents as perceived by Russian, French and English linguosocieties within the framework of the global pandemic reality. “Happiness” has been subject to transdisciplinary investigation since ancient times due to its dynamic character and ambiguity. The concept of “happiness”, although psychologically ingrained and biologically predetermined, can change significantly based on different outer and inner factors. It demonstrates an undeniable potential for multiple perceptions, various patterns of ethnic-specific and highly personalized verbalization, requiring unification and analysis of different sociocultural stimuli that trigger off this or that row of associations. The authors provide keen insight into the semantics of the concept and its static lexicographic axiological paradigm in the Russian, French and English languages. Three associative surveys were carried out through Google-forms to estimate the degree at which the “static projection” of “happiness” is relevant nowadays in pandemic-shaken societies as well as collect free associations, manually contrast the data and establish parallels and peculiarities within up-to-date Russian, French and English (American) visions of “happiness”. The survey results testify to the fact that “health”, “family”, “peace” and “freedom” are universally recognized constituents of “happiness” while certain elements prove to be ethnic-specific and arise due to concrete social circumstances.

scholarly journals PEMBERDAYAAN MASYARAKAT MELALUI PROGRAM PENDAMPINGAN DESA WISATA DI DESA BEJIJONG KABUPATEN MOJOKERTO

2020 ◽  
Vol 4 (2) ◽  
pp. 390
Author(s):  
M Nilzam Aly ◽  
Bambang Suharto ◽  
Sri Endah Nurhidayati ◽  
Nuruddin Nuruddin ◽  
Ria Triwastuti
Keyword(s):  
Focus Group ◽  
Rural Areas ◽  
Evaluation Method ◽  
Preparation Method ◽  
Group Discussion ◽  
Community Empowerment ◽  
Online Marketing ◽  
Group Discussions ◽  
Post Test ◽  
The Many

Ideally, community empowerment programs in rural areas should not be implemented once in a while. This is very important to maintain the aspect of sustainability and achieve the goals maximally. People in rural areas are the target of empowerment programs considering the many problems that exist there. Statistical data shows that the distribution of the majority of the national poor is in rural areas. One method of reducing poverty is through the development of tourist villages. The purpose of this community service program is to increase the understanding and skills of the community in Bejijong Tourism Village, especially in the field of homestay management and online marketing of citizen handicraft products. The stages in this empowerment program through three methods, namely preparation, implementation, and evaluation. The preparation method was carried out with focus group discussions with residents and field observations. The method of implementation is carried out by the methods of socialization, training and mentoring. Meanwhile, the evaluation method is carried out through discussions with partners. The results of this activity indicate that the understanding and competence of citizens has increased for the better. The results of this activity were measured using a questionnaire (pre-test and post-test) and calculated using a Likert scale.abstrakProgram pemberdayaan masyarakat di wilayah pedesaan idealnya dilaksanakan tidak dengan sekali waktu. Hal ini menjadi sangat penting untuk menjaga aspek keberlanjutan dan mencapai tujuan secara maksimal. Masyarakat di perdesaan menjadi sasaran program pemberdayaan mengingat banyak sekali permasalahan yang ada di sana. Data statistik menunjukkan sebaran penduduk miskin nasional mayoritas berada di wilayah perdesaan. Salah satu metode untuk mengurangi angka kemiskinan adalah melalui pengembangan desa wisata. Tujuan dari program pengabdian masyarakat ini adalah untuk meningkatkan pemahaman dan keterampilan masyarakat di Desa Wisata Bejijong khususnya dalam bidang pengelolaan homestay dan pemasaran daring produk kerajinan warga. Tahapan dalam program pemberdayaan ini melalui tiga metode yaitu persiapan, pelaksanaan, dan evaluasi.  Metode persiapan dilakukan dengan metode focus group discussion bersama  warga dan observasi lapangan. Metode pelaksanaan dilakukan dengan metode sosialisasi, pelatihan, dan pendampingan. Sedangkan metode evaluasi dilaksanakan dengan metode diskusi dengan mitra. Hasil kegiatan ini menunjukkan bahwa pemahaman dan kompetensi warga  mengalami peningkatan kea rah yang lebih baik. Hasil kegiatan ini diukur dilakukan dengan menggunakan kuesioner (pre tes dan pos tes) dan dihitung dengan skala likert.

scholarly journals An earlier role for intent in children’s partner choice versus punishment

2020 ◽  
Author(s):  
Justin Martin ◽  
Kyleigh Leddy ◽  
Liane Young ◽  
Katherine McAuliffe
Keyword(s):  
Young Children ◽  
Moral Judgment ◽  
Cognitive Processes ◽  
Developmental Trajectories ◽  
Partner Choice ◽  
Moral Judgments ◽  
Equal Weight ◽  
Behavioral Differences ◽  
The Many ◽  
Insight Into

Among the many factors that influence our moral judgments, two are especially important: whether the person caused a bad outcome and whether they intended for it to happen. Notably, the weight accorded to these factors in adulthood varies by the type of judgment being made. For punishment decisions, intentions and outcomes carry relatively equal weight; for partner choice decisions (i.e., deciding whether or not to interact with someone again), intentions are weighted much more heavily. These behavioral differences in punishment and partner choice judgments may also reflect more fundamental differences in the cognitive processes supporting these decisions. Exploring how punishment and partner choice emerge in development provides important and unique insight into these processes as they emerge and mature. Here, we explore the developmental emergence of punishment and partner choice decisions in 4- to 9-year-old children. Given the importance of intentions for partner choice decisions¬–from both theoretical and empirical perspectives–we targeted the sensitivity of these two responses to others’ intentions as well as outcomes caused. Our punishment results replicate past work: young children are more focused on outcomes caused and become increasingly sensitive to intentions with age. In contrast, partner choice judgments exhibit sensitivity to intentions at an earlier age than punishment judgments, manifesting as earlier partner choice in cases of attempted violations. These results reveal distinct developmental trajectories for punishment and partner choice judgments, with implications for our understanding of the processes underlying these two responses as well as the development of moral judgment more broadly.

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