White Collar Crime Article Reviews Samples For Students

Introduction

Internal audit refers to an objective declaration and independent activity consultative in nature and which is designed to enrich the value and advance the daily operations of an organization. This helps a given organization to achieve its desired ends since it brings in a disciplined and systematic approach on how to approach, improve and evaluate efficiency of managing risks, governance and control processes. (Picket 81).

Internal audit catalyses improvement in an organizations’ efficiency and effectiveness by giving room for recommendations and insights which are normally inclined upon assessment of data, analyses of such data and the processes of conducting such business. ...

On January 7, 2014 was broadcasted the documentary film of Frontline “Catch a trader” which investigates the problem of insider trading. In the film are included interviews with FBI agents and journalists about the results of their ten years long investigation of SAC Capital advisors L.P. who realized huge profits. It was founded by Steven A. Cohen in 1992. The Firm employed about thousand people, and had many offices around the world. Steven A. Cohen was a legend in Wall Street. The Firm developed successful investment strategies for their clients based on reliable information. Turney Duff, a former trader in Galleon Group, ...

White collar crimes are financially motivated and non-violent crimes majorly committed by people of high social status. The term “white collar crime” was coined in 1939 by Edwin Sutherland in his speech to the American Sociological Society.White collar crimes are difficult to detect and prosecute. Perpetrators employ highly sophisticated methods to commit crimes and hide the heinous activities through a chain of complex financial transactions. Punishment for these crimes involve: incarceration, restitution, community service, probation, criminal forfeiture, fines or disgorgement.

Bernie Madoff's $50 Billion Ponzi Scheme-Forbes Magazine

This prominent investor was involved in a Ponzi investment scam with the Madoff’s Hedge Fund. A Ponzi scheme is a fraudulent ...

The research question was to determine whether other occupational groups could also attain high levels of accuracy in identifying deceit from demeanor. The study tries to find out if it is easier for one to tell if someone is telling lies or not. The methodology used towards this study was observation and experimentations. They used several groups of people with different occupations to establish their ability in establishing whether someone is telling lies or not.
The main discovery from this study is that those people from different occupational groups can tell when one is telling lies. These groups ...

Where Auditors Fear to Tread Article Review

In the article Where Auditors Fear to Tread, Paul M. Clikeman brings to light the issue of earnings management. Clikeman argues that earnings management should be classified in the same category as fraud because both earnings management and fraud have one thing in common: misrepresenting the organization’s financial performance. Clikeman goes further to allege that the flexibility within GAAP (General Accepted Accounting Principles) allows this subtle form of fraud to take place. He further asserts that this unethical practice is either ignored or even encouraged.
The article also gives some of the reasons as to why managers ...

Professional Skepticism means an approach towards accounting which includes a questioning mind and being in a position which questions a possibility of fraud, errors or misstatement and is a critical evaluation of audit evidence. It is essential for a quality audit. Professional skepticism is a skill which is very similar to professional judgment and helps in providing an opinion for an audit engagement. Professional skepticism helps in asking questions which make sure that any information provided is true. It is an approach which is similar to a judgment and auditors with professional skepticism tend to make good decisions as well as provide correct information on the ...

A typical fraudster is a male aged between 36 and 45 years, who is employed by the organization for more than ten years, he is a part of the senior finance position and successfully manages a fraud against his own employers with the help of another perpetrator. There has been an increase of 25% in the cases involving weak internal controls and an exploitation of the same. There are various reasons for an increase in weak internal control which are the tight budgets which force the company to cut on the expenses incurred for internal control, Fraudsters are taking advantage of this ...

The article talks about the use of computers in auditing and fraud detection. It introduces a new term “Inductive Logic Programming” that is under development these days in order to detect fraud even before they occur. It relies on mathematics algorithms and programming to detect suspicious patterns and report the fraudulent activity before it occurs. For example, during bad weather, very few people leave their homes, and if during such time a card from that area is used, it will report it as a suspicious transaction. This is not new, currently many banks throughout the world use “Neutral Networks” in order to ...

Introduction

The articles exhibit the performance of modern art in relation to the economic and cultural aspects of the world today. They seek to establish the things that make up the concept of art, through a comprehensive analysis of issues such as performance. In essence, the articles examine the life in art and the art in life. They look at how the general life experiences and requirements affect the life of art. In addition, the paper will look at what art is and the different types in which it is involved.

Summary

In regards to performance synthesis, occupational realism by Julia Bryan-Wilson, ...

John E. Ouelette, CFE (Certified Fraud Examiner) narrates the true story of fraud perpetrated via e-bay online auctions. Ellie (Eleanor) Wallace is a 63 year old widow with three grown-up sons, and runs a small business of brooches, rings and trinkets. Her husband had left her sufficient money to live comfortably but Roland Granger, an experienced antique sales person, woos Ellie and convinces her that they should operate together in the antique business. He divorces his wife of 7 years, moves in with Allie and the couple gets married. They start their business (Classic Collections) with Ellie’s capital. Ellie’s ...

Article Review: Employee Safety and Health

The article was titled, “The Effectiveness of Occupational Health and Safety Management System (OHSMS) Interventions: A Systematic Review” by Robson et al. The article investigates OHSMS-based guidelines, standards, and audits that have been developed and used for the past 20 years (Robson, et al, 2007). The study also investigates the economic outcomes of the various OHSMS. The researchers accomplished the purpose of the study; establishing whether the current guidelines, standards, and audits as established in various interventions and studies is satisfactory and applicable over public, private, and not-for-profit sectors.
In this study, the researchers managed to review the ...

Terrorist financing involves providing funds for terrorist activities. This may include funds that has been raised from various legitimate sources for instance personal donations, gifts, business profits and also from charitable organisations, as well as funds from illegitimate or criminal sources such as kidnapping, piracy, drug trade, money laundering, extortion and smuggling of weapons. Terrorist have been using these and other techniques especially through money laundering and disguise as charitable organisations so as to evade being caught by the relevant authorities and also as a way of protecting the identity of the sponsors as well as that of their beneficiaries ( ...

Article Review: Introduction to Contracts

The article by Goldman Eric titled “Did Monster Energy Make a ‘Dope’ Contract with DJ Z-Trip Nope” was published in Forbes magazine on 5th November 2013 as a review of a case between Monster Energy and DJ Z-Trip and Beastie Boys. In the cases, Energy misinterpreted the meaning of the word “Dope” from DJ Z-Trip to mean that they could go ahead and publish Beastie Boys’ copyrighted material. In that respect, Energy relied on the misinterpreted word and assumed permission to use DJ Z-Trip’s “Megamix” remix in making a promotional YouTube video which then came as a surprise to the Beastie Boys whose ...

ARTICLE REVIEW

Article Title: The Little Book Of Plagiarism
PART 1
- Main idea
Richard Posner argues that plagiarism is gaining prevalence and the appropriate actions should be taken to curb it although it should not be treated as a tort. The study tries to define plagiarism and explain the various forms of plagiarism.
- Structure
- Argument
The argument is a Cause and Effect. The audiences of the text are jurists. It is meant to be used in judicial verdicts. Judges can wisely rule cases regarding property infringement by following the argument (pg. 36).

PART 2

- Center ...

Occupational risk factors for shoulder pain: a systematic review by Daniëlle A. W. M. van der Windt, Elaine Thomas, Daniel P. Pope, Andrea F de Winter, Gary J. Macfarlane, Lex M. Bouter, Alan J. Silman

Summary of the Article

The article entitled “Occupational risk factors for shoulder pain: a systematic review” written by van der Windt, Thomas, Pope, de Winter, Macfarlane, Bouter, and Silman presented results of a study with reportedly aimed to determine risk factors within the work setting that are potentially associated with shoulder pain. The authors initially presented a brief overview of the common incidence for shoulder pain in the occupational setting; where ...

Summary of the Article

The article entitled “High-Performance Work Systems and Occupational Safety” written by Zacharatos, Barling and Iverson presented relevant issues concerning an investigation on any apparent relationship between high performance work systems (HPWS) and occupational safety. The authors reportedly conducted two separate studies to validate their contention. As disclosed, one study that was conducted solicited the participation of company human resource and safety directors from a total number of 138 organizations. The second study allegedly involved 189 front-line employees from two different organizations. The study initially started with a brief review of related literature citing as authoritative and secondary sources. The whole study ...

This makes my opinion on the most influencing and aspiring speaker from his speeches to be martin Luther King junior. Drawing some examples from various speeches, this man appears to have had his culture at heart. In one of the speeches, he gave a narration of killings in Alabama and Mississippi while the Africans are asked by the government to remain nonviolent. He moves further to accept that Africans were being used as lifeless beings only to be used by the whites as less human.
On the aspect of aspiration to the people, this leader appears to be glued ...

Introduction

Occupational fraud is a fraud that is committed by the employee to an employer is also called employee fraud, there are much common in most companies which it leads to financial losses .as much as the people working stay in the company they will hide the fraud forever.

The article: 2013.

During the cannas film festival a necklace which was worth about $2m after a star studded though the event was every guarded the necklace was not found, the event is normally held to promote jewel. The jewel was stored in a safe and there door to the safe was not broken the police did investigations ...

As reported to the Wall Street Journal, a Sao Paolo based prosecutor Marcelo Camargo Milani has registered civil charges in the Sao Paolo State Court against the Brazilian subsidiary and two high ranking executives of Brookfield Asset Management (BAM), one of the world's largest property investors based in Toronto with assets worth over $10 billion under management, for allegedly committing bribery to acquire construction permits. According to a Brookfield spokesperson, the allegation of bribery is baseless and has been raised by a distraught former employee named Daniela Gonzalez, a former chief financial officer of the Brazilian subsidiary, who was fired in 2010. This ...

This article relates a bribery scandal regarding Giuseppe Orsi, the chief executive of Finmeccanica. The total amount involved was reportedly $750 million dollars and with the Italian State also being a 30% owner in the company making it an especially tricky matter. 12 helicopters, sold to India, were the result of a bribery to procure the contract with Finmeccanica. This case is of special interest to the Italian government, because the two company heads charged are both instrumental to the Italian economy. The company was also in the process of procuring important contracts with other countries that could be in jeopardy as a ...

Log Assignment #1: DOJ/SEC Drop Bribery Probes of 3M

In an article written by Matthews (2012), the author disclosed that the Department of Justice (DOJ) and the Securities and Exchange Commission (SEC) reportedly dropped their probe on allegations of bribery for 3M, in the company’s subsidiary transactions and dealings in Turkey. The report indicated that no charges were made since 3M, which voluntarily initiated the investigations, were noted to cooperate and disclose all crucial information. The investigations were actually delved into in an effort to intensify 3M’s corporate compliance and adherence to ethical standards.
One strongly admired the move as initiated by 3M to investigate ...

The article to be reviewed in this paper is “Occupational Safety and Health at the Workplace” by Elroy John (2005). The article comprehensively outlines the current policies in place set to protect and enhance the health, safety and general welfare of an organization’s personnel. It accentuates the main aim of Human Resource Management practice of fostering a safe and healthy personnel work environment. The employee safety and healthy is pointed out as important to any proper firm and Human Resources Management department as it touches on legal, moral, and financial principles. The general well-being of the manpower will translate ...

Barry Minkow, founder of the ZZZZ Best carpet company perpetrated one of the most shocking frauds ever reported in the United States. More shocking, however, was the fact that a fraud of such magnitude happened under the watch of the Securities and Exchange Commission (SEK) as well as a well known accounting firm.
The fraud in question involved duping the public to invest in a company, ZZZZ best carpet company, in reliance on fraudulent financial statements. Minkow doctored the financial statements so that they could appear appealing thus enabling banks to extend credit facilities to him in pretext that he was ...

Criminal Justice

1 A Spatial Analysis of Neighbourhood Crime in Omaha, Nebraska Using Alternative Measures of Crime Rates

The research focuses on four kinds of crime and their spatial patterns. The crimes studied are: a) robbery, b) assault, c) burglary, and d) auto theft. Geographic information system or GIS procedures were used to correlate the occurrence of these crimes with the characteristics of a neighbourhood in the City of Omaha, Nebraska. Ordinary least square methods were also employed. For alternate measures of the crime rate, crime density and crime location quotients were deduced. There research yielded three vital results. To begin with, the findings ...

According to Secret (1), a New York City a police officer was charged with violating a black man’s civil rights. The police officer was charged after accusing the black man of resisting arrest. The officer Daragjati, used a racial slur to boast about the arrest. The officer was also charged with extortion, making a death threat and fraud in other episodes. Officer Micheal Daragjati who is white and acts as a plain clothes police officer was charged in condemnation in a Brooklyn Federal District Court for frisking a black man in Targee Street (Secret 3).

The black man was arrested by the police officer because he ...

The issue of online credit card fraud has become one of the major crimes that can easily be committed using the internet. Due to the lack of policies and laws to prevent the crime, the number of victims continuous to increase since most sale transactions can be completed online using the internet. Online credit card fraud poses damage to the public but requires federal legislation to prevent future crimes. There is lack of corrective mechanisms to deter the proliferation of the online credit card fraud to prevent damage to future victims.
The article of Segal, Ngugi & Mana (2011) explains ...

(Author’s Full Name)
(Institution Name)
In times of global economic turmoil, an ever-expanding population and scarcity of resources, competition is getting tougher by the minute. Financial stability has now become the sole purpose of one’s existence, and this shift in priorities not only fuels conglomerates and promotes corporate culture, but also prompts individuals to explore illicit means to maximize their net wealth; the most common example being money laundering.
Money laundering is the concealment of money, which is obtained through illegal means. The crime is systematically pursued by both individuals and corporations seeking to evade tax or ...

Preventing Embezzlement: If You Make It Easy For People to Steal From You, They Will

Summary
The aim of this assignment is to review the article “Preventing embezzlement: if you make it easy for people to steal from you, they will” written by Frank. W. Abagnale. The KPMG conducted a survey of 1000 top international firms in the United States and asked them to give ranking to the issues that hurt their organization most. The survey revealed embezzlement as number one crime that hurt organizations most.

Background

The overall paper discusses the prevention measures from fraud and advises organization the ways that can be used to detect fraud. The focus of the paper is on ...

1. Anderson, L.V. (2016, May 19). Ethics compliance training is a waste of time. Slate Magazine.
This article, despite the cynical title, provides good research concerning the process by which companies implement ethics compliance training programs, including what incentive they have and how the external legal environment influences them to do this. The article begins by stating that the predominant form of ethics compliance training that all onboarded employees typically take in corporate organizations in the United States are in the form of eLearning courses. The article describes the typical mandatory basic ethics, harassment and discrimination training that are ...

Article Critiques

Article Critiques

The researchers of this study sought to examine the relationship between heavy drinking and the consequences on undergraduate females and their living environment. The four types of environments considered were: residential learning communities RLC) and non-residential learning communities and same sex and coed environments. The negative consequences young women experienced were described as hangovers, embarrassment, blackouts, missing class and sexual harassment (Boyd et al 2008).
This study is part of a long term longitudinal study. A random sample of 2,502 first year students was selected, representing both RLC and non RLC environments and single sex or ...

Auditors Wield Mathematical Weapons to Detect Cheating

Auditors Wield Mathematical Weapons to Detect Cheating
This article is dedicated to the depiction of the case when the analysis of the accounting data may reveal the ethical misconduct and accounting fraud. The team of the forensic accountants has dedicated their activity to the assessment and evaluation of the refunds, which were issued by the national call center. The forensic accountants have identified that there was exceed number of ‘fours’ in the data – only accountants are able to reveal and address the pitfalls, implied by such issue.
It was identified that the lion share of the refund-related operations was ...

Industrial Hygiene

Article Review
ARTICLE REVIEW
Identification of the Primary Issue
The article is based upon the incident which took place on May 2000, in a popcorn manufacturing facility. The workers of the facility displayed respiratory issues and treatment showed development of bronchitis obliterans. The local health department set up an investigating because bronchitis obliterans is an uncommon respiratory problem and needed serious supervision. The case went into the hands of OSHA, they proved the disease to be a result of occupational exposure to Diacetyl. The cases interested many lawsuits after which several workers and law agents followed the safety precautions ...

Article Summary:

In the U.S. Construction Industry

Magazine: McGill Journal of Education, 2013

Article: “Doing it Old School: Peer Led Occupational Safety Training
In the U.S. Construction Industry” by Clayton Sinyai, Pete Stafford & Chris Trahan

Summary of the Article:

The article entitled “Doing it Old School: Peer Led Occupational Safety Training” written by Sinyai, Stafford, & Trahan (2013) presented relevant information regarding conducting training programs by trade and construction workers within the construction industry. As divulged, the construction industry recognized as one of the most risky and hazardous industries require knowledge and adherence to safety standards. The authors initially presented a historical overview of the emergence of peer-led and union based outreach ...

Bitcoin is purely peer-peer electronic cash that makes it possible for online money payments to be remitted directly from one party to the other without having to go through financial institutions. With bitcoin, digital signatures are considered part of the solution but the problem arises when the trusted third party is needed to curtail any form of double spending. The solution to this double spending lies in bitcoin; this is because it timestamps transactions by hashing them into a hash-based work proof. This makes it form a network that will not be altered unless the proof-of work is redone. Bitcoin has ...

Abstract

In 1972, the United States government banned the use of DDT after the awful discovery of the effects of this insecticide on the environment. The United States government raised concerns over the toxicity of this insecticide stating that the concentration of the drug in animal tissues, thus end up harming the animals in the process. A report carried out on the issue indicates that this insecticide had contributed to the extinction of birds and the thinning of eggs. However, the WHO released a statement on the issue stating that DDT is a useful drug especially for the control of malaria. According ...

Article Summary:

Magazine: Occupational Health & Safety, 2014
Article: “Training to Make the Workplace Safer” by Jonathan L. Epstein
Summary of the Article:
The article entitled “Training to Make the Workplace Safer” written by Epstein (2014)
presented pertinent information about the importance of knowledge on first aid, cardiopulmonary resuscitation (CPR), and training on the use of an automated external defibrillator (AED) in the work setting. The author initially narrated a crucial life-saving experience where a woman who apparently collapsed in a parking lot was strategically saved by two supervisors from a nearby construction site. The publication of the article reportedly coincided with ...

Article#1 Summary:

Magazine: Emergency Librarian
Article: “Ergonomics and School Library Automation” by Anne Clyde
Summary of the Article:
The article entitled “Ergonomics and School Library Automation” written by Clyde (1994) presented relevant issues pertaining to the safety and health conditions of personnel in the library setting. The author initially expounded on the historical evolution of the term ‘ergonomics’ where its roots were traced to as early as 1949. Current understanding of the term emphasized encompassing three disciplines such as: safety and health conditions in the work setting; the overall comfort and reported well-being; as well as issues affecting ...

Jones, M., Rona, R. J., Hooper, R., & Wesseley, S. (2006). The burden of psychological symptoms in UK Armed Forces. Occupational Medicine, 56(5), 322-328.
Jones, Margaret, et al. "The burden of psychological symptoms in UK Armed Forces." Occupational Medicine 56.5 (2006): 322-328.
The article compares to that of Foa, E. B., Steketee, G., & Rothbaum, B. O. (1989) whop try to find out the reason we have this issue among war veterans. It contrasts with the artcle by Kang, H. K., Natelson, B. H., Mahan, C. M., Lee, K. Y., & Murphy, F. M. (2003) who analyse a particular ...

Human beings are sometimes driven by the desire to exploit others for their personal gains. The aspect particularly takes place in a capitalistic society that thrives on more work and money without considering the welfare of the employees. Workers begin to develop occupational stress in three dimensions: self, work, and life situations. They find it difficult to balance their work and personal life resulting in stress or fatigue. Jordan Ferris in the article titled “Unsafe staffing events and their effect on nursing fatigue and stress levels” explores occupational stress and the implications it has on the employees.
Jordan’s ...

Occupational safety and health is an issue of great concern for most institutions as it describes one of the sensitive areas for working conditions and compliance with policies. Critics state that the Bush administration had ignored the promotion of safer workplace practices, and the Obama regime seeks to provide the necessary changes (Spanos par. 4). The leaders are looking to implement newer policies that enhance the compliance with the Occupational Safety and Health Act of 1970 (OSH Act) and also provide some improvements on it. The interest lies in establishing the new ways that the administration wishes to approach ...

The article From White-Collar to Red-Collar Crime discusses the dangers which white-collar criminals may pose. Although typically assumed to be nonviolent offenders, that when threated with the prospect of being caught and imprisoned, many white-collar criminals are willing to resort to committing very violent acts. The article describes the violent acts committed by white-collars criminal moving into the violent crime arena as red-collar crime.

Perpetrators of white collar crime are not all high level executives anymore. Technology has made it easier for ‘street criminals’ to commit white-collar crimes. Many people including those in law enforcement may be under ...

The concern for poverty is always present in every society. Since a few decades ago, it is studied that the rise of poverty rates, particularly in the United States of America, can be traced to the socioeconomic status of female-headed families with children. Results of studies show that the risk of poverty for female-headed households is higher compared to male-headed household. Thus, the matter concerning female-headed homes continues to become a major concern to policymakers (Gabe, 2011). There are various elements associated with this issue: inequality, discrimination, family structure, labor force participation, welfare programs and so on. This will be the ...

The article focuses on the operations of corporate firms in the United States. According to the article, the corporate executives are expected to conduct themselves in a prescribed manner. Previously, the executive of various foreign firms was allowed to conduct themselves in an environment with more freedom. Due to the above mentioned freedom, the foreign firms were able to make a myriad profit as compared to the domestic firms. Reportedly, the corporate executive could easily engage in fraud or corporate misconduct, this enabled the firms to make a higher profit, since they could engage in fraudulent activities to earn illegal profit. Come ...

- Introduction: Older Workers and the paradox
An older worker refers to that worker aged over 44 years. Most employers have adopted the image that such a worker is ageing and has reduced workmanship in their jobs or have a low value in the employment sector.
For this reason, and with the complete disregard to their strengths and worth, these workers are deemed as unemployable in the society of today that constitutes of an ageing population and reducing birth rates that would need to retain and sustain the older people.
- Summary of the Article
The authors’ ...

This article review provides a comprehensive analysis of the article provides and tries to make a connection between the article and the class text. From the text, there are three pertinent issues that have been put into consideration in the chapter involve responsibilities of superiors in an organization. The first point put across is the source of different organizational pressures within an organization. This seeks to evaluate the team dynamics of an organization. The author further elaborates the appropriate remedies that can be employed to solve organizational pressure. The second point is the ethical autonomy of every employee within an organization. ...

In this article, I would like to record the works of Justin Irving concerning the way researchers view the organization workers. This incorporates their traits that may be beneficial to the entire firm. However, it can be expanded to illustrate the relevance of these leadership qualities in tackling the various ethical issues surrounding the fastest growing information technology sector.
In this article, Justin says that it is very important for a leader to be mindful of whatever he does so that he can help in consolidating all the others together as they strive to achieve the organization’s set ...

Artificial Sweeteners Article Review

In the article “Artificial Sweeteners: Outwitting the Wisdom of the Body?,” Linda Bartoshuk (2009) explains the controversy behind artificial sweeteners. Artificial sweeteners have been recommended to dieters under the notion that artificial sweeteners substitute sugar effectively while reducing calorie intake. However, Bartoshuk (2009) raises the question if they promote weight gain or weight loss because several researches indicate that the paradigm about weight loss properties of artificial sweeteners could prove false. Research on artificial sweeteners will inevitably produce positive outcomes for individuals and their well-being, but if artificial sweeteners support weight gain, further research could cause paradigm shifts in ...