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Book part
Publication date: 9 May 2012

James Lloyd Bierstaker, James E. Hunton and Jay C. Thibodeau

The current study examines the effect of fraud training on auditors' ability to identify fraud risk factors. This is important because most auditors have little or no direct…

Abstract

The current study examines the effect of fraud training on auditors' ability to identify fraud risk factors. This is important because most auditors have little or no direct experience with fraud; thus, research that investigates the potential effect of indirect experience through training is vitally important to fraud detection and audit quality. A total of 369 experienced auditors completed a complex audit simulation task that involved 15 seeded fraud risk red flags. A total of 143 auditors participated in a 30-minute training session focused specifically on fraud risk, while the remaining 226 auditors learned about general internal control risk during this time block. The results indicate that auditors with fraud training identified significantly more red flags and obtained greater knowledge about fraud risk than auditors who did not receive the training. Considering that the fraud training consumed only 30 minutes out of a 64-hour training session, the findings suggest that even modest exposure to fraud training is quite effective.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-758-1

Book part
Publication date: 8 August 2022

Andrew W. Evans

This chapter reviews the safety of railway operation in Europe particularly by examining the causes of fatalities over periods of up to three decades ending in 2017. Fatalities

Abstract

This chapter reviews the safety of railway operation in Europe particularly by examining the causes of fatalities over periods of up to three decades ending in 2017. Fatalities are examined to passengers, staff, level crossing users, and trespassers, together with a brief look at suicides. The accidents that attract most attention are fatal train collisions and derailments because they can result in multiple fatalities, and are in most cases wholly the responsibility of the railway operators. However, train accidents are infrequent, and account for only about 1% of all railway fatalities if suicides are included, or 3% if they are not. The fatal train accident rate per train-kilometre fell at a rate of 5.4% per year between 1990 and 2017 and was 77% lower in 2017 than it had been in 1990. This chapter goes on to discuss level crossings, which account for far more fatalities than train accidents, personal accidents, accidents to trespassers, and suicides. This chapter ends with a brief look at the evidence of the effect of rail restructuring on safety.

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Sustainable Railway Engineering and Operations
Type: Book
ISBN: 978-1-83909-589-4

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Book part
Publication date: 22 July 2021

Chien-Hung Chang

This chapter introduces a risk control framework on credit card fraud instead of providing a solely binary classifier model. The anomaly detection approach is adopted to identify…

Abstract

This chapter introduces a risk control framework on credit card fraud instead of providing a solely binary classifier model. The anomaly detection approach is adopted to identify fraud events as the outliers of the reconstruction error of a trained autoencoder (AE). The trained AE shows fitness and robustness on the normal transactions and heterogeneous behavior on fraud activities. The cost of false-positive normal transactions is controlled, and the loss of false-negative frauds can be evaluated by the thresholds from the percentiles of reconstruction error of trained AE on normal transactions. To align the risk assessment of the economic and financial situation, the risk manager can adjust the threshold to meet the risk control requirements. Using the 95th percentile as the threshold, the rate of wrongly detecting normal transactions is controlled at 5% and the true positive rate is 86%. For the 99th percentile threshold, the well-controlled false positive rate is around 1% and 83% for the truly detecting fraud activities. The performance of a false positive rate and the true positive rate is competitive with other supervised learning algorithms.

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Advances in Pacific Basin Business, Economics and Finance
Type: Book
ISBN: 978-1-80043-870-5

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Book part
Publication date: 11 July 2019

Tanya Fitzgerald and Sally Knipe

Teacher colleges played a significant role in the preparation of teachers for over 100 years in New Zealand. Teacher training colleges opened in the 1880s and served as the main…

Abstract

Teacher colleges played a significant role in the preparation of teachers for over 100 years in New Zealand. Teacher training colleges opened in the 1880s and served as the main institutions for teacher preparation. Toward the end of the twentieth century, the plight of teachers’ colleges once again fell victim to the ‘decline and demand cycle’ for teachers. Fueled by discussions regarding the extent teacher training should be “practically based in the classroom”, new government directions and policy priorities for the preparation of the teaching workforce were implemented. All teacher colleges experienced either staged amalgamations or ultimate closure. In the late 1970s and 1980s, the preparation of teachers entered a new phase as the responsibility shifted to the university sector, which included the training of kindergarten teachers. While the policy rhetoric imagined this to be an amalgamation, the reality was a process fraught with a number of anxieties, not the least of which were the intellectual shifts.

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Historical Perspectives on Teacher Preparation in Aotearoa New Zealand
Type: Book
ISBN: 978-1-78754-640-0

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Abstract

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Employer Branding for the Hospitality and Tourism Industry: Finding and Keeping Talent
Type: Book
ISBN: 978-1-78973-069-2

Book part
Publication date: 1 January 2014

Aryn Baxter, David W. Chapman, Joan DeJaeghere, Amy R. Pekol and Tamara Weiss

Entrepreneurship education and training are an increasingly widespread component of governmental and nongovernmental efforts to address the interrelated challenges of youth…

Abstract

Entrepreneurship education and training are an increasingly widespread component of governmental and nongovernmental efforts to address the interrelated challenges of youth unemployment and poverty reduction. In the absence of consensus regarding how best to design learning opportunities that effectively prepare youth to improve their livelihoods, this chapter explores the central debates surrounding three components that are integrated into most entrepreneurship training initiatives: learning, earning, and saving. Drawing on existing literature and considering three entrepreneurship training programs underway in East Africa, the authors argue that the effectiveness of any particular youth entrepreneurship program is highly dependent on a variety of contextual considerations, many of which are beyond the control of individual youth and program managers. Implications of this are that (a) program managers need to be modest in their expectations of program effects and avoid overpromising, (b) training is needed to help prepare youth to recognize, understand, and cope with various contextual factors that impact their livelihoods, and (c) NGOs and other private organizations that implement such programs are in a position to address certain contextual factors. By highlighting key debates relevant to the design of entrepreneurship training programs, this chapter contributes to the development of entrepreneurship training initiatives that are responsive to contextual realities, thereby increasing the potential effectiveness of entrepreneurship training as a poverty alleviation strategy.

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International Educational Innovation and Public Sector Entrepreneurship
Type: Book
ISBN: 978-1-78190-708-5

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Book part
Publication date: 21 November 2014

Eduardo Melero

A model of reputation is developed to show how firms operating in concentrated sectors can use the sponsorship of general human capital investments to specifically trained workers…

Abstract

A model of reputation is developed to show how firms operating in concentrated sectors can use the sponsorship of general human capital investments to specifically trained workers as a device of commitment with prospective employees. Employees of firms that operate in concentrated sectors learn skills that are valuable only for a limited number of alternative employers. This gives monopsonistic power to the training firm over the trained workers. Anticipating it, potential employees will be reluctant to work for the firm unless the employer is able to commit oneself’ must be turned back to ‘herself. I argue that human resource policies including the provision of general human capital to workers reduce employers’ commitment costs. Evidence from two representative samples of workers from Spain and the United Kingdom show that, consistent with the predictions of the model, firms from more concentrated sectors are more likely to sponsor their employees’ education.

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International Perspectives on Participation
Type: Book
ISBN: 978-1-78441-169-5

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Book part
Publication date: 4 October 2012

M. Travis Maynard, David Marshall and Matthew D. Dean

Purpose – In an attempt to enhance patient safety, health care facilities are increasingly turning to crew resource management (CRM) and other teamwork training interventions…

Abstract

Purpose – In an attempt to enhance patient safety, health care facilities are increasingly turning to crew resource management (CRM) and other teamwork training interventions. However, there is still quite a bit about such training interventions that remain unclear. Accordingly, our primary intent herein is to provide some clarity by providing a review of the literature, in hopes of highlighting the current state of the literature as well as identifying the areas that should be addressed by researchers in this field going forward.

Design/methodology/approach – We searched various electronic databases and utilized numerous relevant search terms to maximize the likelihood of identifying all empirical research related to the use of CRM training within health care. Additionally, we conducted a manual search of the most relevant journals and also conducted a legacy search to identify even more articles. Furthermore, given that as a research team we have experience with CRM initiatives, we also integrate the lessons learned through this experience.

Findings – Based on our review of the literature, CRM and teamwork training programs generally appear beneficial to individual employees, the groups and teams within such settings, and overall health care organizations.

Originality/value – In addition to reviewing the literature that addressed CRM and teamwork training, we also highlight some of the more critical aspects of CRM training programs in order for such initiatives to be as successful as possible. Additionally, we detail various factors that appear essential to sustaining any benefits of CRM over the long haul.

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Annual Review of Health Care Management: Strategy and Policy Perspectives on Reforming Health Systems
Type: Book
ISBN: 978-1-78190-191-5

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Book part
Publication date: 24 November 2015

Sonnet Ireland and Jennifer Jackson

To examine the use of student workers in libraries, and to outline how a student worker training program can be designed and implemented. A review of published works (1978–2014)…

Abstract

To examine the use of student workers in libraries, and to outline how a student worker training program can be designed and implemented. A review of published works (1978–2014), which aims to provide information on training and using student workers for more advanced tasks. A description of the history of student workers in the reference department of the Earl K. Long Library, along with a detailed account of the training used to transform the Student Reference Assistant positions. Finally, a survey sent electronically to all Louisiana academic libraries to gather information on how other libraries use student workers. Many libraries rely on student workers for staff-level tasks. Libraries can use student workers to fill in staffing gaps, to a certain extent, as long as a proper training program is implemented. Research was limited to Louisiana academic libraries, so it is not a comprehensive view of student workers throughout the country. While there were a good number of respondents, the survey was not answered by representatives of each Louisiana academic library. A broader study of how student workers are used in libraries should be conducted in the future. Many libraries still rely on staff to do everything. This chapter will provide libraries with options for using student workers in more advanced ways. It also offers key guidelines to follow when forming a training program. Most research in this area focuses on training or assessing student workers and not on finding ways to use them to fill in staffing gaps.

Book part
Publication date: 3 February 2015

Dianne Chambers and Richard G. Berlach

This chapter focuses on the increasing use of both assistive technology (AT) and teacher assistants (TAs) to support students with disabilities within the inclusive classroom, and…

Abstract

This chapter focuses on the increasing use of both assistive technology (AT) and teacher assistants (TAs) to support students with disabilities within the inclusive classroom, and why it is vital that teacher assistants have appropriate training in the area of AT. A description of assistive technology and its role in inclusion of students with special needs is provided along with a description of training in assistive technology that was undertaken with teacher assistants. Implications for training and support of teacher assistants in the area of assistive technology are also discussed.

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Working with Teaching Assistants and Other Support Staff for Inclusive Education
Type: Book
ISBN: 978-1-78441-611-9

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