Occupational fraud is a growing business risk that is causing greater financial losses in small businesses than large businesses. Business owners lose approximately 5% of their revenues due to occupational fraud. The purpose of this multiple case study was to explore the strategies used by some business owners of small restaurants to reduce occupational fraud. The fraud triangle theory was the conceptual framework for this study. Three small restaurant owners from Puerto Rico participated in face-to-face, semistructured interviews to reveal their successful strategies to minimize fraud. The data collection process also included business documents and researcher observations that assisted in establishing methodological triangulation. Using Yin's 5-step process, data were coded and analyzed to identify emergent themes. The primary emergent themes obtained from data analysis revealed that owner monitoring, analytical procedures, and segregation of duties are effective strategies to minimize employee fraud. Participants revealed that the implementation of these strategies may reduce organizational losses associated to fraud. The findings of this study may contribute to social change by reducing fraud activities, business failures, unemployment level, and criminality rate while promoting trust between community members and their institutions.

This study assessed the relative efficiency of three teaching procedures used in the development of improving intonation in clarinet performance. The three treatment procedures used included the Beat Method, the C. G. Conn Stroboscope and Johnson Intonation Trainer. During the six weeks study, all ~s participated in two forty-five minute lessons per week. Intonation procedures were studied for fifteen minutes each lesson while other playing problems were discussed for the remaining time. Instruction time totaled nine hours per group. All Ss continued class work with their school music teacher. The experimental design also included a No Contact Control Group which received no special instruction during the six weeks. Standardized tests using specific items and methods needed for this study were not available. This necessitated the construction of tests by the writer (Appendix A, Band C). A Test Reliability GroupE (N = 15), took the test twice with ten days between testing periods. Other schools were randomly assigned to one of the treatment groups, (a) No Cor;tact Control Group A (N = 12), (b) Beat Method Group B (N = 15), (c) C. G. Conn Stroboscope Group C (N = 12 ) , and (d) Johnson Intonation Trainer Group D (N = 15). All groups participated in a pretest and posttest. The Johnson Intonation Trainer was used to produce a constant pitch while the C. G. Conn Stroboscope measured the degree of out-of-tuneness during testing procedures. Instructions for the test were read to minimize variation. The test orientation consisted of three parts (a) Identification of Beats (A p p e n d i X A) ' ( b ) p i t c h Memo r y u~ p p e n d i X B ) ' ( c) Tu n i n g t 0 s e 1 e c t e d Pitches while playing the clarinet (Appendix G). The analysis of variance was used to compute the data. Ss were unable to tune to specified pitches without practicing systematic procedures on how to accomplish this task. Subjects were unable to change pitches more than .05 of a semitone in the pretest. Tuning to Specified Pitches. After treatment, the ability to change pitches up to .25 of a semi tone was accomplished. Clarinet players, considered technically less proficient by their teachers, also accomplished matching pitches on the pretest as accurately as advanced players. This study strongly confirms the thesis that students can learn to play 1n tune through using 11systematic procedures11 with the cooperative. efforts of teachers . It is also concluded that the procedures used in the 11Beat Method11 are significantly better than other procedures tested.

An assessment was made to determine the level of awareness among Utah public school special educators concerning the state's child abuse reporting laws and procedures. The assessment was made with a questionnaire developed by the author and mailed to those teachers involved with programs for the learning disabled, the emotionally disturbed, and the trainable and educable mentally retarded. Accompanying each questionnaire was a letter of transmittal and a self-addressed, stamped, return envelope. Two mailings were utilized, fourteen days apart, to achieve a useable 81.9% return. The data collected showed the following: (1) More than half of the population knew only one of nine salient and important points of Utah's child abuse statutes, and for that one question only 57.2% knew the correct answer. (2) Slightly more than half of the population claimed to have ever been exposed to the subject of child abuse. (3) About 2/3 of the population claimed to have suspected cases of child abuse. (4) About 1/4 of the population claimed to have reported cases of child abuse.

Purpose Wool is still the most valuable and the most versatile fiber used by man. Many questions regarding its production have gone unanswered for centuries. This problem is undertaken in the hope of contributing information which might be used in further study on the problem of wool density. It is recognized that wool density is one of the four major factors affecting the total clean wool production of a sheep. If length of staple, diameter of fiber, and total surface area remain constant, an increase in density brings about a corresponding increase in total production of clean wool. Wool fibers are produced by glands, called fiber follicles, beneath the surface of the skin. Density is controlled by the number of these follicles functioning within a given area. Before great improvement in density can be made, it is necessary to know the mode of inheritance, it is necessary to know the density of each individual involved. Counting the fibere from any sizeable area is not practicable. Therefore, a technique is necessary for sampling the sheep and estimating the density on the basis of sampling figures. Scope The Wira Fleece Caliper is probably the most popular instrument used in sampling for density. To determine the most effective method of using the Wira Caliper, different-sized samples are taken from a given area. Both sides of each sheep are tested, and sheep from different breeds are sampled. Density on all samples is determined by a standard laboratory procedure. The results are statistically analyzed to determine the variation in density as obtained by the different sample sizes. In addition to the main objective, the variation in density between breeds, between sheep of the same brood, and the variation in density between sides on the same sheep is determined.

No description available.

This study examined general education teachers who have taught students with disabilities and their perceived knowledge of special education law, processes, and procedures. Results obtained from the study's 15 research questions were examined using independent samples t-tests and ANOVAs based on differences in teachers' gender, education level (Bachelor's Degree, Advanced Degree), current grade level teaching assignment (K-8, High School), years of experience (0-4, 5-9, 10-14, 15+), and current subject teaching assignment (Academic, Nonacademic). Results show that across the 3 areas regardless of demographics only 1 of the 15 research questions had a statistically significant finding. No significant differences were found in teachers' knowledge of special education law or procedures. However, statistically significant findings occurred in their knowledge of processes based on grade level teaching assignment (t(156) = 4.16, p < .001,η2 = .06) where the mean for K-8 teachers (M = 4.36, SD = 0.90) was significantly higher than the mean for high school teachers (M = 3.85, SD = 1.01). The Individuals with Disabilities Education Act of 2004 requires that every state have a process in place for locating, identifying, and evaluating all children who may be in need of special education and related services (Klor, 2007). This process is known as Child Find. General education teachers play an important role in locating eligible students. The majority of students with disabilities will likely be identified at a fairly young age. So, K-8 teachers should logically be more familiar with the process than high school teachers.

This study investigates the performance of concrete sidewalks placed using hot and cold weather concreting practices. The effect that curing methods, types of deicers, and supplementary cementitious material content have on the scaling resistance of concrete is examined in the laboratory and the field. After one winter, petrographic analysis was conducted on the cores from the sidewalk panels. The results from field evaluation indicate that the concrete sidewalks placed using hot weather concreting showed better resistance against scaling than those placed using cold weather concreting. The results also suggest that the effect of curing method depends on the concreting procedure type. The results confirm the maximum limits recommended by ACI 201.2R Guide for Durable Concrete, the mix proportions with fly ash less than 25% and slag less than 50% have shown better scaling resistance. Based on the petrographic analysis, a correlation between the properties of concrete determined through petrography and scaling on a sidewalk could not be determined.

The problem is to determine whether there exists a common body of procedures being followed by labor/management arbitrators in the United States. The agreement to arbitrate grievance disputes is the quid pro quo for an agreement not to strike. Currently some 95 per cent of all United States labor agreements provide for arbitration as the final step in the grievance procedure. Arbitration has increased at a steady pace over the years. The American Arbitration Association reports a 330 per cent increase in the number of cases between 1966 and 1975. A study, by the Federal Mediation and Conciliation Service, has found a 300 per cent increase in cases closed between 1968 and 1978. This increase in the use of arbitration to resolve industrial disputes shows the need to analyze the hearing procedures. The results of a study of this type are useful to all concerned in the labor arbitration process.

No description available.

No description available.