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An Examination Of Control Fraud In Non-Banking Industries, Kaylie Takahashi Mar 2016

An Examination Of Control Fraud In Non-Banking Industries, Kaylie Takahashi

Honors Theses

William Black’s (2005) control fraud theory suggests accounting fraud initiated by CEOs is more damaging than accounting fraud that is not. However, this theory has only been applied anecdotally to financial institutions. I test Black’s theory using a sample of manufacturing, merchandising, and service firms that engaged in accounting fraud from 2007-2014. I hypothesize that firms which commit CEO-led fraud will exhibit greater growth, leverage, and have higher CEO compensation. My findings do not show that there is any evidence that control frauds are more damaging than other accounting frauds that do not involve the CEO.


Diagnostic Study For The Internship Program For A Bachelor School Of Business, Francine Pacheco Jan 2016

Diagnostic Study For The Internship Program For A Bachelor School Of Business, Francine Pacheco

Master's Theses

Purpose

This study sought to propose actions to improve the internship program in the curriculum plan in the Business course of a private higher educational institute (HEI) in the countryside of São Paulo, from the analysis of the expectations of students and organizations involved in the students’ admission to the Job Market.

Method

To serve this purpose, a research-action was performed in three steps: analysis, intervention and evaluation. In the first stage, conducting interviews with those involved enabled us to understand the needs of the students, identify their expectations for the HEI, and what they are looking for in this …


Contribuicao Do Bpm (Business Process Management) Nas Operacoes Da Cadeia De Suprimentos De Uma Organizacao Sem Fins Lucrativos, Claudio Valdir Knoener Jan 2016

Contribuicao Do Bpm (Business Process Management) Nas Operacoes Da Cadeia De Suprimentos De Uma Organizacao Sem Fins Lucrativos, Claudio Valdir Knoener

Master's Theses

Purpose

There are many activities that depend on an organization in order to provide conditions for an excellent service. In the present study, there was deepening and exploiting processes and sub processes involving the sector's supply West Paulista Association of the Seventh-day Adventist Church organization, considering the importance of offering supply service to internal customers seeking continuity of work and scope the organization's objectives. The research objective was to present possibilities for improvement in the development of processes and sub processes mentioned by the interviewees' perceptions and their contributions.

Method

Through data collection through qualitative research aimed to identify the …