Delinquency Deterrence

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    Lemon Case Study

    The Case of Kay Lemon Detect/Prevent Fraud in Financial Statements Professor K. Day Angela Born March 1, 2015 Case of Kay Lemon Lemon concealed her larceny by using the technique of false debits. These debits were made to the inventory account overvaluing the assets on the books. She used a billing scheme to cover her theft by inflating the amount of payment made to the vendor on the books. Per the books, the vendor was paid a larger amount than the actual invoiced amount and she was

    Words: 2752 - Pages: 12

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    Homework

    A337/A523 Accounting Information Systems Midterm Study General There will be two narratives, one for context/physical DFD, one for the flowchart. It is important for your DFDs to be consistent with each other. (See the Documentation Exercises for worked examples) DFD The physical DFD should be annotated with flow labels. At this point, you are expected to know the 4 DFD symbols and how to apply them. Flow Chart This will be a shorter narrative and/or partially completed one I will

    Words: 2067 - Pages: 9

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    Westchester Distributing

    Lisa Herman ACCT 500D Soczek March 31, 2016 Westchester Distributing Case Vince Patton at Westchester Distributing, Inc. is facing a quite a dilemma in the face of a recent fraud that has been uncovered. After two employees, Carter Mario and George Pavlov, sold beer to a customer with the offer of a “kickback” and subsequently submitted false expense reports to be reimbursed for the cash outlay, and after Joe Roberts, the VP of Administration perpetuated the act by misappropriating a neon

    Words: 1041 - Pages: 5

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    Juvenile Justice

    different models of juvenile justice that have taken place since the 1900’s. The first is the traditional model which lasted from 1899 till the 1960’s. During the time of this model the goal of the juvenile justice system was the prevention of future delinquency through treatment and rehabilitation. It was felt that juveniles were

    Words: 2000 - Pages: 8

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    Future of Teh Juvenile System Cja/374

    Future of the Juvenile System John Doe CJA/374 Future of the Juvenile System The future of the juvenile system in today’s economic environment has put a magnifying glass on all things government. In this discussion, it will be recommendations for the future of the juvenile system as a whole. The included parts will be on the community, courts, juvenile corrections, law enforcement, privatization, and the justification for the juvenile system. Community and Courts The purpose of the community

    Words: 1557 - Pages: 7

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    Treatment Versus Punishment

    Treatment or Punishment what works In our Juvenile Justice System. By Tina Grinnell Juvenile Justice July 20,2013 While prisons can be an eye opener for someone who has committed a serious crime,is it our responsibility to help our juveniles to be reformed or should they pay for their crimes in adult prisons. Putting our juveniles in adult

    Words: 1997 - Pages: 8

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    Juvenile Incarceration Prevention

    Justice Policy Institute. To make these matters worse, it was also researched that as many as 70 percent of these crimes were not even violent misdemeanors which includes offenses that did not involve a weapon or cause injury to another person. The deterrence of juvenile incarceration can hold a plethora of benefits to the community, but it is important for communities to first understand how this is feasible. In order to help our youth stay out of the criminalistics world or help them turn their lives

    Words: 932 - Pages: 4

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    Internal Control

    Internal control is the process implemented and maintained to provide reasonable assurance about the achievement of the entity’s objectives. It covers the company’s resources, systems, procedures, culture and structure. It very important for a company to possess and the lack of it can result in detrimental consequences. One example to showcase this is the famous study of “McKesson & Robbins”. Founder Philip Musica adopted a fake name and started the pharmaceutical company. He faked his company’s

    Words: 316 - Pages: 2

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    Fraud Triangle

    AC572 You Decide Jan. 24, 2011 When evaluating this case using the three elements of the fraud triangle I have concluded that the potential pressures for Chris to commit fraud are greater than for others. The pressure is from Chris himself because he wants what others have or what he doesn’t have. This is due to the fact that Chris is young and impressionable may feel as though he doesn’t make enough money to obtain the material possession he desires or see others with. He may also be of

    Words: 1080 - Pages: 5

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    The Fraud Triangle

    The Fraud Triangle 9/22/2012 Allison Walton | The Fraud Triangle The fraud triangle are conditions for fraud arising from fraudulent financial reporting and misappropriation of assets. These conditions are: a. Incentive/Pressure b. Opportunities c. Attitude/Rationalization The fraud triangle is depicted by the following image: Incentive/Pressure Management or other employees will have incentives or circumstances of pressure to commit fraud. If the decision is made by management

    Words: 978 - Pages: 4

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