As Overson (2009) informs, the Association of Certified Fraud Examiners defines occupational fraud as “[t]he use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the employing organization’s resources or assets” (para. 2). Typical examples of employee fraud are asset misappropriation or fake statements of financial or non-financial nature. Employee abuse can be explained by drawing a parallel with misuse of office, which is defined as “using government property against its intended purpose, not necessarily for personal gain” (Regional Anti-Corruption Initiative, 2009, “Misuse of Office”). Following this logic, occupational abuse can be construed as using property of the employer in a way not authorized by him or her (or by chief executive/board of trustees in case of a corporation). In literature, there is a very weak differentiation of the two concepts.
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However, fraud necessarily involves deception, while abuse can occur without such element. A manager is always obliged to report occupational fraud, since fraud violates both the written and psychological contract between the worker and company. In some instances, it even violates the law. For example, in case of larceny or document forgery, a failure to report makes the manager an accomplice in this offence, which in turn might lead to administrative or even criminal responsibility for both the employee and manager. While reporting occupational fraud might lead to conflict and uncomfortable investigation, it is a must to inform relevant authorities – both within and beyond the organization – about such cases.
Overson, R. (2009). “Employee Occupational Fraud and Abuse: A Guide for Business Owners and Managers.” Retrieved November 21, 2009, from http://searchfunds.com/?p=121
Regional Anti-Corruption Initiative. (2009). “Glossary.” Retrieved November 21, 2009, from http://www.rai-see.org/glossary-.html?func=view&catid=82&term=Misuse+of+office
The article (Wessling, 2008) discusses the underlying principles of evidence-based practice (EBP), its potential for bridging health disparities among diverse populations, and case studies of its effective implementation and application. Citing a number of high-profile nursing professors, the article tries to answer the question about what EBP essentially is and how it is different from other paradigms of care. EBP can be best defined as integration of relevant research data with the nurse’s clinical expertise and the patient’s needs and preferences. Perusing academic literature is an integral part of finding relevant research data, yet it can be a challenging task. The article suggests using the PICO framework for formulating a clinical question, where P stands for Patient, Population, Problem, I for Intervention, C for comparison, and O for Outcome.
After formulating the clinical question, the algorithm which should be followed starts with looking for the best research studies available, after which a quick critical appraisal of the findings should be made and evidence integrated with clinical expertise and the patient’s condition. Evaluating the outcome with a view to making changes to current practices is the final stage of this process. The article proceeds with examining how EBP can benefit minority patients. At present, most clinical studies are done on white males, which precludes their findings from being comprehensive. The article also offers several links to EBP resources and outlines several models of how EBP can be implemented, e.g. by sharing resources online or instituting a journal club.
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