The role of power in financial statement fraud schemes

In this paper, we investigate a large-scale financial statement fraud to better understand the process by which individuals are recruited to participate in financial statement fraud schemes. The case reveals that perpetrators often use power to recruit others to participate in fraudulent acts. To illustrate how power is used, we propose a model, based upon the classical French and Raven taxonomy of power, that explains how one individual influences another individual to participate in financial statement fraud. We also provide propositions for future research

Green? Sustainable? Reverse? Integrating the sustainable supply chain management vocabulary

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Il conflitto per l'exequatur : il caso Sarto a Venezia (1893-1894)

L'argomento principale di questa tesi è l'exequatur, o placitazione, cioè quel complesso di norme per cui veniva richiesta l'approvazione dell'autorità civile perchè gli atti delle autorita ecclesiastiche fossero validi all'interno di uno Stato. L'autore traccia un quadro storico dell'exequatur, dalle sue origini, allo sviluppo in età moderna, al suo utilizzo durante il Regno Italiano fino al Concordato del 1929, che ne segna l'abolizione. La seconda parte della tesi è dedicata all'analisi storica del caso Sarto a Venezia, che vide coinvolto il futuro papa Pio 10

Product returns management: A value creation framework

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The migrant student: home environment and school achievement

© 1983 Helen Joy DapiranThis investigation sought to clarify possible differences in school achievement between groups defined as migrant students, that is, having parents of non-English speaking origin, and non-migrant students of Anglo-Australian origin. Comparison of the contributions made by home-based variables to the school achievement of such groups was undertaken. Migrant and non-migrant groups were drawn from 2,367 students who had taken part in the I.E.A. Science Project in 1970, age 14 cohort, and remained at school until 1972. Of these students, 347 had one or both parents of non-English speaking origin; the majority being Italian or Greek (121) and German or Dutch (57). Examination of Science & Word Knowledge scores collected in 1972, showed lower scores for migrant than non-migrant groups regardless of increasing period of residence in Australia of the migrant families. Significantly lower scores in achievement and verbal ability were also evident for specified groups, viz., Italian or Greek, than for non-migrant, German or Dutch groups. Within the Western and Southern European group (German and Dutch, Italian and Greek) the relationship between test scores and factors defining the home environment (Home Literacy, Parents' Interest (in school), English Use) was examined. Significantly lower test scores were related to lower levels of English Use but intercorrelation between variables prevented further elucidation of the environment - achievement relationship using a factorial design. Investigation of the relationship between factors defining the home environment (Home Literacy, Parents' Interest (in school), English Use) and ethnic origin showed that the Western European group scored significantly higher than the Southern European group on English Use and Home Literacy measures but findings concerning Parents' Interest were ambiguous. Analysis of the relationships between variables defining the home environment and Science or Word Knowledge scores by step-wise multiple regression changed emphases concerning aspects of the home environment and its influence. The analysis emphasised the significance of relationships involving parents' education and the level of literacy in the home, rather than those involving English use in the home. Within the Anglo-Australian sample, a parallel relationship emphasising the role of parents' education and home literacy as influences on school achievement is noted. It is argued that the similarity between migrant and non-migrant groups encourages a uniform approach to remedial action directed towards countering underachievement regardless of the ethnic origin of the children