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.

Made available in DSpace on 2016-04-26T20:23:52Z (GMT). No. of bitstreams: 1 Daniel Mascarin Pires Kumasaca.pdf: 1565355 bytes, checksum: cef257a24a75512cdb4f32c73126db1f (MD5) Previous issue date: 2015-09-15 / The Brazilian legal system allows many interpretations of its model, its institutions and its scope in society. Among the institutes, the summary bindings introduced by EC 45/2004 make possible to do analysis of the entire political, social and Brazilian legal system, since they arise from abnormalities that may jeopardize state security. The idea is to promote, through philosophical discussion and the historical reconstruction of social and political ideals, how summary bindings affect the current landspace of the Federative Republic of Brazil. It is not just about addressing the issue related to judicial activism resulting from summary bindings, but also and mainly explores the institute, confronts concepts and puts down theories, grounded in the study of philosophical models treated along the dissertation. Therefore, we intend to address not only the positions against the summary bindings, as well as to refute the favorable understandings, which exist by evidence and are found in the majority doctrine of constitutional law Brazilian. We work in order to focus not only on legal institutions, but we try to find at the heart of the society itself, manners and the discussion about the scope of power and its way of working in the state. Conceiving the story, along with the philosophical study were outstanding to achieve the results listed here, from the theoretical foundation to the critical development of the institutes, existing institutions and concepts in Brazil and it is precisely the tripartite model of separation of executive functions, legislative and judiciary that the major part of this work is framed, especially when we analyze the judicial activism of the Supreme Court and the prerogative created with summary bindings, since it is the last resort of the Brazilian system, reason why the analysis about the State General Theory stands as crucial to the final understanding of the work / O ordenamento jurídico brasileiro permite muitas interpretações do seu modelo, de suas instituições e de seu alcance na sociedade. Dentre os institutos, as Súmulas Vinculantes inseridas pela EC 45/2004, possibilitam a análise de todo o sistema político, social e jurídico brasileiro, vez que resultantes de anormalidades que podem abalar a segurança do Estado. A ideia é fomentar, através da discussão filosófica e da reconstrução histórica dos ideários sociais e políticos, como as súmulas vinculantes afetam a conjuntura atual da República Federativa do Brasil. Não se trata apenas de abordar o tema referente ao ativismo judicial decorrente das súmulas vinculantes, mas também e principalmente dissecar o instituto, enfrentar conceitos e derrubar teorias, embasados justamente no estudo dos modelos filosóficos tratados ao longo da dissertação. Para tanto, procuramos abordar não apenas os posicionamentos contrários às súmulas vinculantes, como de igual feita refutar os entendimentos favoráveis, que por evidência existem e se encontram na doutrina majoritária sobre o Direito Constitucional Brasileiro. Trabalhamos de forma a não nos concentrar somente nos institutos jurídicos, mas procuramos encontrar no âmago da própria sociedade as formas e a discussão sobre o alcance do poder e do seu funcionamento do Estado. Conceber a história, juntamente com o estudo filosófico, foram preponderantes para alcançar os resultados aqui elencados, desde a fundamentação teórica até o desenvolvimento crítico sobre os institutos, instituições e conceitos existentes no Brasil e é justamente no modelo tripartite de separação de funções em Executivo, Legislativo e Judiciário que a maior parte do trabalho se enquadra, sobretudo quando analisamos o ativismo judicial do Supremo Tribunal Federal e a prerrogativa criada com as súmulas vinculantes, já que é ele a última ratio do sistema brasileiro, motivo pelo qual a análise em torno da Teoria Geral do Estado se coloca como fundamental para o entendimento final do trabalho