Because low rate, covert responses are hard to observe and measure (e.g., Azrin & Wesolowski, 1974; Henderson, 1981; Jeffery, 1969; Reid & Patterson, 1976; Seymour & Epston, 1989), well-controlled behavior analytic investigations of stealing have been rare. In fact, systematic investigations to experimentally determine stealing functions have been limited to two studies targeting food (Lambert et al., 2019; Simmons, Akers, & Fisher, 2019). The dearth of studies examining stealing functions, partly attributable to low rate and covertness, may be forestalling additional intervention studies. Given the likely futility of unsystematic attempts to observe naturally occurring instances of an infrequent, clandestine response, a possible role for indirect assessment emerges (Iwata & Dozier, 2008). This two-part study concerned an investigation into the reliability and predictive validity of the Functional Analysis Screening Tool (Iwata, DeLeon, & Roscoe, 2013) and a similarly constructed tool (The Stealing Inventory or TSI) with the latter having questions oriented towards likely stealing functions. In doing so, the comparative viability of two trial-based functional analysis (FA) models (Bloom, Iwata, Fritz, Roscoe, & Carreau, 2011; Lambert, Bloom, & Irvin, 2012) was also examined. Across 42 respondent pairs, overall tool reliability and outcome reliability for suggested functions favored the TSI (85% and 92.9%, respectively) over the FAST (80% and 73.8%, respectively). Three out of 6 participants stole during one of their two respective FAs, and the identified function matched the respective TSI outcomes for each case. FA model superiority was unclear.

Despite the importance of power systems in today’s societies, they suffer from aging infrastructure and need to improve the efficiency, reliability, and security. Two issues that significantly limit the current grid’s efficient energy delivery and consumption are: loadollowing generation dispatch, and energy theft. A loadollowing generation dispatch is usually employed in power systems, which makes continuous small changes so as to account for differences between the actual energy demand and the predicted values. This approach has led to an average utilization of energy generation capacity below 55% [49]. Moreover, energy theft causes several billion dollar losses to U.S. utility companies [31] [16], while in developing countries it can amount to 50% of the total energy delivered [48]. Recently, the Smart Grid has been proposed as a new electric grid to modernize current power grids and enhance its efficiency, reliability, and sustainability. Particularly, in the Smart Grid, a digital communication network is deployed to enable two-way communications between users and system operators. It thus makes it possible to shape the users’ load demand curves by means of demand response strategies. Additionally, in the Smart Grid, traditional meters will be replaced with cyber-physical devices, called smart meters, capable of recording and transmitting users’ real-time power consumption. Due to their monitoring capabilities, smart meters offer a great opportunity to detect energy theft in smart grids, but also raise serious concerns about users’ privacy. In this dissertation, we design optimal load scheduling schemes to enhance system efficiency, and develop energy theft detection algorithms that can preserve users’ privacy.

The proliferation of online services over the years has encouraged more and more people to participate in Internet activities. Many web sites request personal and sensitive information needed to deliver the desired service. Unfortunately, it is difficult to distinguish the sites that can be trusted to protect such information from those that cannot. Many attempts to make the Internet easier to use introduce new security and privacy problems. On the other hand, most attempts at creating a safe online environment produce systems that are cryptic and hard to use. The TrustBroker system is based on a specialized online repository that safely stores user information and helps the user determine which sites can be trusted with their sensitive information. Also, the repository facilitates the transfer of the user's in- formation. The overall effect of the system is to inspire greater confidence in online participation among users who desire to protect their personal information.

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Cashiers' identification-checking behaviors were observed at two grocery stores with the aim to actively involve cashiers in decreasing credit-card fraud. After baseline observations, cashiers at one store received a participative goal-setting and feedback intervention, whereby they collaboratively set a store goal for checking customers' identification. Over 23 days, the cashiers received one-to-one verbal feedback on their store's identification-checking percentages. The percentage of identification-checked purchases at the intervention store increased from 0.2 percent at Baseline to 9.7 percent during the Intervention. Then, it declined to 2.3 percent during Withdrawal, showing functional control of the intervention over the cashiers' target behavior. The cashiers at the other store served as the control group, and their percentage of identification-checked purchases were 0.3 percent, 0.4 percent, and 0.7 percent respectively during each of the A-B-A phases at the intervention store. It was also found the intervention affected male cashiers more than female cashiers. The present study also assessed the social validity of the current intervention by surveying both customers and cashiers from the intervention store. The results showed that customers do not mind getting their ID checked, while cashiers consider it important to check a customer for identification during a credit purchase. / Master of Science

Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of different tools to achieve compliance. Specifically, the major enforcement problem with sales tax is not evasion: it is theft perpetrated by companies that act as collection agents for the state. Companies engage in a principal-agent relationship with the state and many retain funds collected as an agent of the state for private use. As such, the act of sales tax theft bears more resemblance to embezzlement than to income tax evasion. It has long been assumed that the sales tax is nearly evasion free, and state revenue departments report voluntary compliance in a manner that perpetuates this myth. Current sales tax compliance enforcement methodologies are similar in form to income tax compliance enforcement methodologies and are based largely on trust. The primary focus is on delinquent filers with a very small percentage of businesses subject to audit. As a result, there is a very large group of noncompliant businesses who file on time and fly below the radar while stealing millions of taxpayer dollars. The author utilized a variety of statistical methods with actual field data derived from operations of the Southern Region Criminal Investigations Unit of the Florida Department of Revenue to evaluate current and proposed sales tax compliance enforcement methodologies in a quasi-experimental, time series research design and to set forth a typology of sales tax evaders. This study showed that current estimates of voluntary compliance in sales tax systems are seriously and significantly overstated and that current enforcement methodologies are inadequate to identify the majority of violators and enforce compliance. Sales tax evasion is modeled using the theory of planned behavior and Cressey’s fraud triangle and it is demonstrated that proactive enforcement activities, characterized by substantial contact with non-delinquent taxpayers, results in superior ability to identify noncompliance and provides a structure through which noncompliant businesses can be rehabilitated.

The correlation between employee theft and various employee attitudes is investigated with 489 subjects from a large discount store chain located in the southeastern United States. Subjects completed two tests: Personnel Decisions, Inc. 's Employment Inventory/Customer Service Inventory which measures employee reliability and orientation toward providing customer service; and the Organization Responsiveness Questionnaire which measures satisfaction and perceived store security. Individual scores on the tests were correlated with a performance rating form completed by the subject's supervisor. Scores were computed for each store and correlated with inventory shrinkage rates. Results revealed relatively weak correlations for some variables. The multiple regression analysis was unable to significantly predict any of the criterion variables.

Medical identity fraud is a byproduct of identity theft; it enables imposters to procure medical treatment, thus defrauding patients, insurers, and government programs through forged prescriptions, falsified medical records, and misuse of victim's health insurance. In 2014, for example, the United States Government lost $14.1 billion in improper payments. The purpose of this multiple case study, grounded by the Health Insurance Portability and Accountability Act as the conceptual framework, was to explore the strategies 5 healthcare leaders used to prevent identity theft and medical identity fraud and thus improve business performance in the state of New York. Data were collected using telephone interviews and open-ended questions. The data were analyzed using Yin's 5 step process. Based on data analysis, 5 themes emerged including: training and education (resulting to sub-themes: train employees, train patients, and educate consumers), technology (which focused on Kiosk, cloud, off-site storage ending with encryption), protective measures, safeguarding personally identifiable information, and insurance. Recommendations calls for leaders of large, medium, and small healthcare organizations and other industries to educate employees and victims of identity theft because the problems resulting from fraud travel beyond the borders of medical facilities: they flow right into consumers' residences. Findings from this study may contribute to social change through improved healthcare services and reduced medical costs, leading to more affordable healthcare.

A considerable amount of research has been done regarding the hijacking of passenger vehicles. Little however, has been written on the hijacking of trucks with freight. The purpose of the research was to describe the nature, occurrence and extent of the hijacking of trucks with freight, the persons involved (this includes the victims and the offenders) and the impact these crimes have on the crime scene in South Africa. The research also aimed to develop a criminological model for prevention, based on the modus operandi of the offenders. Based on the theories explaining violent and economic crimes (e.g. anomie, differential association and sub-culture), an attempt was also made to explain the hijacking of trucks with freight. / Criminology / M.A.

A considerable amount of research has been done regarding the hijacking of passenger vehicles. Little however, has been written on the hijacking of trucks with freight. The purpose of the research was to describe the nature, occurrence and extent of the hijacking of trucks with freight, the persons involved (this includes the victims and the offenders) and the impact these crimes have on the crime scene in South Africa. The research also aimed to develop a criminological model for prevention, based on the modus operandi of the offenders. Based on the theories explaining violent and economic crimes (e.g. anomie, differential association and sub-culture), an attempt was also made to explain the hijacking of trucks with freight. / Criminology and Security Science / M.A.