An Analysis of Fraud Prevention and Detection in Not-for-Profit Organizations in the State of South Carolina

This study analyzed fraud detection and prevention techniques and analyzed if there was a relationship between the techniques and the detection of fraud. The combined techniques were fraud risk assessment, fraud risk register, code of conduct, fraud assessment training, whistle-blower policy, fraud control plan, fraud control policy, and internal control review. Nonprofits are vulnerable to fraud and costly for the organizations that rely heavily on donations to provide needed services or goods to a community. Through analyzing 109 nonprofits surveyed in South Carolina, the researcher found 59 reported fraud occurrences and 86 percent were using fraud detection and prevention techniques. This study showed statistical significance in the relationships between fraud prevention and detection techniques used in nonprofits and the detection of fraud. In this study, the results indicated the NFPOs in South Carolina had fraud detected and used the techniques which demonstrated a level of understanding prevention and detection techniques. This study helps internal stakeholders understand the theories and aspects of fraud to bring awareness to help prevent or detect fraud quicker

Home Economics Grows With Pakistan

G. G. Gibson, an Iowa State graduate of 1930, is serving as chief agriculturist for the International Cooperation Administration in Pakistan. Mrs. Gibson, a home economics graduate, has taken an active interest in watching home economics grow in Pakistan

The Case of the Burnside Foundry*

In this article we explore the right to refuse an unsafe assignment. We argue that an effective right to refuse is a necessary condition for informed consent to workplace hazards

Employment Leave: Foundation for Family Policy

Women and men in the workforce face difficult dilemmas during family crises. Can one be a responsible family member and a responsible employee when an elderly parent is ill, a spouse is disabled, a baby is born or adopted, a child is sick? Employment leave with insurance for wage replacement is a cornerstone of family policy proposed in a workable format in H. 2191 now before the Massachusetts legislature. It can be a model for other states and, someday, the nation

A Curriculum Unit to Provide Enrichment Activities for Talented Students in Biology

It is suggested in this paper that Mastery Learning Units can be successful in encouraging the talented students to excel in their interests and capabilities. The intent of this paper is to show how enrichment activities and centers can be easily implemented in the biology curriculum by the use of Mastery Learning Units. In so doing, only one mastery unit is included for the purpose of demonstration. It is suggested that teachers write the units that they will be using for their students. This would allow their units to fit their own particular objectives, as well as the needs and interests of their students

Gateway to a golden land: Townsville to 1884

This thesis is a study of the development of the townscape of Townsville during the first twenty years of settlement, necessary to appreciate how the area appeared before settlement in order to understand the changes brought about by European intrusion, it commences with the descriptions from the journals of early explorers, from Captain Cook onwards, and ends in 1884 with the township beginning to develop into the city we know today. Normally, the author of such a study can rely on one or more histories of the city with which he is concerned for background data. In the case of Townsville, no properly documented history existed and all popular histories were found to contain inaccuracies or to be mainly repetitions of earlier works. The most reliable source was found to be the Christmas Supplement published with the Townsville Herald of 24 December 1887. It was therefore necessary to work from original documents to obtain accurate background history, so that this work includes more discussion of such material than might otherwise have been the case. It is divided into two parts. Part One deals with exploration, foundation, and survival, and Part Two with consolidation and expansion. Part One contains descriptions of Cleveland Bay before settlement. It was discovered that the explorer and botanist, Allan Cunningham, was the first European to land in Cleveland Bay when official Botanist with Phillip Parker King's expedition in the Mermaid in 1819. Cunningham's Journals provided excellent descriptions of the area, while his collecting lists, located in the Herbarium of the Royal Botanic Gardens, Kew, England, provided a record of many of the plants then growing in the region. The reasons for Townsville's foundation and why it was not founded earlier are then examined. This includes a brief discussion of the shortcomings of Bowen, Wickham and Cardwell, in order to account for Townsville's comparatively rapid growth. It was discovered that the township was founded by Black and Company, with partners John Melton Black and Robert Towns, not by Towns and Company with Black as local Manager, as previously believed for over a century. The activities of John Melton Black and his relationship with Robert Towns are examined, extensive use being made of the surviving correspondence of both Black and Towns. The problems involved in founding the town and the difficulties Black and Towns experienced in persuading the Government to provide assistance are described. It was discovered that Black had presented the Government with fairly detailed maps of the proposed townsite and that Captain Heath from the Harbours and Rivers Department had made a survey of the bay before settlement. Black's maps are reproduced in the endnotes and Heath's report examined in the text of this work. The early settlement, development of a town plan, extension of amenities and facilities and first buildings are described with some account of life in the township in 1866 derived from the diary of J.T. Walker, the first Manager of the Bank of New South Wales, which the author located in the Mitchell Library. Other reminiscences of early settlers and visitors, such as C.S. Rowe, R.B. Howard, Andrew Carroll, Lucy Gray, Catherine Robinson, James Gordon jnr and members of the Hodel family, are also quoted. The township's slow growth until the discovery of gold in 1867, and its remarkable survival of the pastoral crisis of the 1860s, the cyclone of 1867 and the departure of Black, is next detailed. Part One ends with a discussion of the effects of the discovery in subsequent years of several major goldfields in the hinterland and their effect on Townsville until 1870. Part Two deals with the effects on Townsville of the discovery of further goldfields, the expansion of settlement in the north and in particular the growth of Cooktown. and other northern ports and discusses why Townsville continued to grow during the 1870s, emerging clearly by 1884 as the dominant town in north Queensland, and possible capital of a new northern state. The growth of industries, both in the town and surrounding districts, is discussed together with the expansion of facilities and amenities in the town. This includes brief histories of the Great Northern Railway, harbour improvements, schools, churches, newspapers, hospital and other facilities and amenities. Changes in the townscape axe described, in particular the slow change from corrugated-iron and timber buildings to brick structures, the extension of roads and the evolution of suburbs. Many of Townsville's early buildings are described with accompanying illustrations, and it has been possible to identify for the first time most of their architects and builders. The thesis concludes with a description of Townsville in 1884 and looks sadly at the irreparable damage to the surrounding scenery wrought by the settlers' apparently insatiable need for wood, and their lack of appreciation of the natural flora

James Thomas Walker: banker, Federation father, Australian senator

Australian history offers few biographies of Federation Fathers other than those of outstanding figures such as Edmund Barton or Alfred Deakin; biographies of conservative politicians in early Federal Parliament and of middle-class white-collar workers are also scarce. Nor is there a study of the history of William Walker & Company and Walker Brothers & Company, influential firms in the wool industry and mercantile affairs of early New South Wales. Based on the diaries and papers of James Thomas Walker, which have been virtually ignored by scholars to date, this study contributes new knowledge on these topics. Walker was a prominent banker and financier—indeed the last outstanding member of a family prominent in Australian commercial history for a century—and a Federation Father, now virtually forgotten, who served as an Independent Freetrader in the first Federal Parliament. The thesis traces Walker's background and identifies the influences that shaped his career. Born in Leith (Scotland) in 1841, he died in Sydney in 1923, a few weeks before his 82nd birthday. He came to Australia first at the age of four years in a sailing ship; he died only twelve years before British Imperial Eastern Airways instituted a regular service from Britain to Australia. In 1859 he joined the staff of the Bank of New South Wales in London; returning to Australia in 1862 he was appointed Accountant at the Rockhampton Branch. In 1866 he received instructions to leave immediately to open and manage the first branch of the Bank at Townsville, then barely eighteen months old. Subsequently he served in managerial positions with the Bank at Toowoomba and Brisbane, but resigned m December 1885 after twenty-five years service, to become General Manager of the newly-established Royal Bank of Queensland. In 1886 his cousin Thomas Walker, one of Australia's wealthiest men at the time, died leaving a daughter lacking both the experience and the training to manage her father's extensive interests. In 1887, bowing to family pressure, Walker resigned his position and moved to Sydney to become Managing Trustee of the Thomas Walker estate. There he became a well-liked and respected figure in the world of finance and economics, a board member of a number of companies, notably the Australian Mutual Provident Society, Burns Philp & Company, and the Bank of New South Wales of which he served as President from 1899 to 1901. He was also a noted philanthropist with a keen interest in education and health; he served on the Councils of both St Andrews College and Women's College of the University of Sydney and of the Royal Prince Alfred Hospital, and supervised the building and management of the Thomas Walker Convalescent Hospital at Concord. Long a supporter of Federation of the Australian colonies, he was elected in 1897 one of the ten delegates from New South Wales to the Federation Convention; he was in fact the only member of the Convention who was not a politician. He was responsible for ensuring that the Upper House of Federal Parliament should be called 'The Senate' and for devising the plan that formed the basis for solution of the fiscal problems that had impeded agreement on Federation. Elected as a Senator in the first Commonwealth Parliament, Walker was particularly notable for his staunch opposition to racist legislation; he was the first man to state in Federal Parliament that the Aboriginal people had owned the land before the arrival of European settlers