Martin S. Bressler

Bio: Martin S. Bressler is an academic researcher from Southeastern Oklahoma State University. The author has contributed to research in topics: Small business & Embezzlement. The author has an hindex of 8, co-authored 26 publications receiving 207 citations.

The Role and Relationship of Hope, Optimism and Goal Setting in Achieving Academic Success: A Study of Students Enrolled in Online Accounting Courses

Abstract: Intelligence, ability, and motivation can attribute to academic success. Additionally, academic success may be dependent upon several other important variables such as hope, optimism and goal setting. Since the 1950's, literature in these areas evolved from purely psychological study to application of these constructs in academic settings. Researchers examined the function of these psychological constructs as they applied to accounting students enrolled in online courses. Responses from 219 student surveys provide the basis for the research findings. Results of this study suggest implications for all students enrolled in online courses and identify strategies that educators could employ to increase student performance and retention. INTRODUCTION Educators express concern with regard to academic quality, student persistence, ability, and other issues in both traditional and online classes. Both students and higher education heavily rely on distance education as a means to deliver educational programs. In the past, research efforts included issues of student success and race, age, income and gender (B runner, 1991; Fan & Chen, 1997; Hayes & Richardson, 1995; Sullivan, 2001). Research indicates that students' attitudes can affect their success in distance learning courses (Hogan, 1997; Hoy, Tarter & Hoy, 2006; Katz, 2002). Specifically, hope, optimism, and social support can attribute to student success (Barnum, et al,; 1998; Juntunen & Wettersten, 2006; Katz, 2002; Rogerson-Revell, 2007; Westburg & Martin, 2003). In addition, research findings indicate goals can be an important success factor among students enrolled in distance learning courses (Pekrun & Maier, 2006; Harackiewicz, et al, 2000). Distance education also presents colleges and universities with new market opportunities and increased access to higher education for many students who otherwise might not consider enrolling in college. Distance education still provides new challenges for educators. Empire State University reports distance education as an excellent way for their non-traditional students (who have an average age of 36) to pursue a college education (Taking a, 2006). Empire States' Linzi Kemp suggests that online education requires different student retention strategies than on-campus student populations which tend to be traditional age (Taking a, 2006). One potential concern questions whether or not distance education courses affect student retention rates. In one study of United Kingdom graduate students enrolled in master's courses, no significant difference in success or retention among university students could be noted (Knight 2007). Kung (2002) also indicated that distance learning could provide additional skills than what students could obtain in a more traditional classroom. Kung (2002) noted that problems can exist with student motivation for choosing distance learning courses. The author's research revealed that course topic appeared to be the most significant factor for choosing a distance learning course and that course topic influenced students to enroll in the class as an elective or required class. Consequently, students may also be motivated by technology benefits instead of the educational benefit and instead may choose distance education coursework (particularly online Accounting) on that basis. Katz (2002) also reported that when students select online coursework on the basis of convenience and technology rather than a method of course delivery that might better suit their particular learning, student success might be compromised. Studies indicate the role of hope in student success should not be overlooked (Bressler, 2006; Bryant & Cvengros, 2004). Even when allowing for student intelligence levels, Curry, et al (1999) and Curry, et al (1997) found that students with higher hope or optimism achieved higher levels of academic performance. Curry et al (1997), also found higher levels of hope to be a predictor of superior athletic performance. …

A Model for Prevention and Detection of Criminal Activity Impacting Small Business

Abstract: According to the Federal Bureau of Investigation, the annual cost of business crime activity to the US economy is $652 billion Additional costs of litigation and security measures suggest the many forms of business crime significantly impact business While FBI data does not separate small businesses from large corporations, it appears that small business ventures will be susceptible to criminal activity In fact, the United States Chamber of Commerce reported that business ventures of less than $5 million in sales will be 35 times more likely victims of business crime than larger firms In addition, 30 percent of small business failures resulted from internal crime and employee dishonesty (US Chamber of Commerce, 1995) This paper examines the extent of criminal activity affecting small business and nonprofit organizations and provides a three-stage model managers can use to prevent, detect, and remedy criminal activity INTRODUCTION Data suggests significant criminal activity in business ventures Despite improvements in management and auditing procedures, Accounting Information Systems (AIS) software, and advanced computer technology, criminal activity continues to impact businesses at an alarming rate Computerization of small business ventures may actually contribute to increased criminal activity According to the US Small Business Administration, more than $100 million in losses annually can be contributed to computer fraud (US Small Business Administration, 2000) In 1995, the United States Chamber of Commerce reported the impact of theft and other crimes on small businesses accounted for 30 percent of small business failures (Holt, 1993) In addition, these criminal activities cost consumers up to 15 percent of total pricing for goods and services (Holt, 1993) The University of Florida conducted a study in 1994 (Donnelly, 1994) and found 421 percent of inventory shrinkage could be directly attributed to employee theft and poor record-keeping and shoplifting accounting for an additional 324 percent Forensic accounting articles often focus on large corporations, rather than small business ventures as the financial impact tends to be greater However, business ventures of all sizes can be potential targets for crimes including money laundering, intellectual property theft, and embezzlement According to data from the Federal Bureau of Investigation during 1994-2002, the number of intellectual property theft cases increased 26 percent Small business ventures are not immune to money laundering as monies may be channeled through the business from an employee or third party FBI data indicates money laundering offenses will often be coupled with additional felonies such as embezzlement, fraud, or drug trafficking Fraud may affect other individuals and businesses in addition to the direct victim For example, fraud resulting from substance abuse increases law enforcement costs Other agencies and organizations may be affected as well, including costs associated with drug prevention and rehabilitation, crime prevention and court costs Other businesses and insurance companies may also be affected as well Fraud and other criminal activity cannot be confined to the corporate world Larimer (2006) finds that although businesses across the United States lose more than $652 billion to embezzlement and fraud every year, nonprofits and small businesses may actually lose the most A 2006 report by the Association of Fraud Examiners reports that while the average loss for employee fraud amounted to $159,000 in 2005, the average loss for businesses with less than 100 employees is found to be actually higher--$190,000 (cited in Larimer, 2006) Additional crimes under the fraud category include identity theft, collusion, corporate fraud, embezzlement, and use of tax haven countries for illegal activities Some of these crimes may be more common to large corporations, however, due to increased knowledge and use of high technology, specialized auditor training should be initiated and in many cases staff auditors should be trained as forensic accountants (Manning, 2005; Ramaswamy, 2005) …

The sandwich feedback method: Not very tasty

Abstract: When correcting employee behavior and providing negative performance comments, managers are often encouraged to begin with something positive and are frequently instructed to use the “sandwich method” in which one inserts (or sandwiches) criticism between two positive remarks. Although offered by many well-intentioned management trainers and organizations as an effective and humane way for bosses to communicate how badly an employee is doing something, this commonly used method may be undermining both the supervisor’s feedback and the relationship with their workers. After reviewing this method of corrective guidance, the authors discuss why leaders use the sandwich approach, the problems presented by this technique, and then offer an effective alternative procedure managers can use to address problematic workplace conduct.

Academe's Unspoken Ethical Dilemma: Author Inflation in Higher Education.

Abstract: Tenure, promotion, significant salary increases, let alone stature and recognition in one’s field, are often dependent on the quantity and quality of research articles faculty members produce. In addition, research grants, text and professional publications may be dependent upon intellectual contributions and often equated with research published in professional journals. These pressures, along with accreditation requirements, often force faculty members to place greater emphasis on research rather than teaching or service responsibilities. Administrators sometimes also coerce senior faculty members to “help out” junior faculty members achieve tenure by including them in their research endeavors. In response to such pressures more and more research articles have an increasing number of authors on the publication byline. This poses ethical concerns regarding author validity and legitimate individual contribution to research that helps to advance the profession.

New Tactics in Fighting Financial Crimes: Moving beyond the Fraud Triangle

Abstract: INTRODUCTIONFraud and financial crimes can be noted throughout history and financial statement fraud can be documented as early as the 1600's (Dorminey, Fleming, et al.). Sarna (2010) relates the story of the Tulip Bulb scandal of 1636 (often considered the first well-documented instance of securities manipulation fraud) and how it significantly affected the Dutch exchange market. In the 1920's, Carlo Ponzi (who the Ponzi Scheme is named after) duped thousands of investors out of more than $20 million dollars, causing six banks to fail (Burnsed, n.d.).Cressey's (1973) Fraud Triangle examined the motivation for crime which included pressure (or incentive), opportunity, and rationalization as factors that can be helpful when trying to identify fraudulent activity. However, Dorminey, et al. (2012) believed that the Fraud Triangle was only one important piece of identifying the risk of assurance services. The authors note a challenge for the fraud triangle can be that not every fraud occurrence may be identified by the fraud triangle theory. The authors state that fraudsters' motivation may be expanded and identified with the acronym MICE: money, ideology, coercion, and ego or entitlement. In addition, Wolfe and Hermanson (2004) identified an important fourth element which they thought should be added to Cressey's (1973) Fraud Triangle. The authors believed that capability was equally as important as Cressey's initial three factors. Adding the element of capability to the Fraud Triangle as shown in Figure 1, could aid in fraud prevention and detection.Wolfe and Hermanson (2004) noted that many of the multimillion-dollar frauds could not have been perpetrated had it not been for the fraudsters' capabilities in place at the time of the fraud opportunity. For example, a CFO or Division Manager would have signing authority that other lower-level staff may not possess. In addition, the authors also mentioned that the person with the opportunity would need to be savvy enough to understand control weaknesses as well as have the capability to over-rule or ignore valuable internal controls. Capability would be especially important with frauds being perpetrated in collusion with others as well.When thinking about fraud prevention managers would do well to remember Benjamin Franklin's (1735) axiom that "An ounce of prevention is worth a pound of cure." Therefore, in the next two sections we will first discuss fraud's prevention and then its detection. After that, the following sections will include fraud's investigation with its likely resultant data loss and the need for preserving a company's remaining data.TERMSComputer Forensic AnalysisThe collection of techniques and tools used to find evidence in a computer (Ramaswamy, 2005).Corporate GovernanceCorporate governance is most often viewed as both the structure and the relationships which determine corporate direction and performance. "The system of checks and balances designed to ensure that corporate managers are just as vigilant on behalf of long-term shareholder value as they would be if it was their own money at risk". (http://www.allbusiness.com/glossaries/corporate-governance/4950000-1.html).Financial Accounting Standards Board (FASB)Nongovernmental body with the authority to promulgate Generally Accepted Accounting Principles (GAAP) and reporting practices and are published in the form of FASB Statements. (http://www.allbusiness.com/glossaries/financial-accounting-standards-board-fasb/49508591.html).Financial FraudFinancial statement fraud is deliberate misrepresentation, misstatement or omission of financial statement data for the purpose of misleading the reader and creating a false impression of an organization's financial strength (Agarwal & Medury, 2014; http://smallbusinesss.chron.com.)Sarbanes-Oxley ActFederal law enacted in 2002 that introduced major reforms in corporate governance and financial reporting (also called the Corporate Responsibility Act) is regarded as the most sweeping securities legislation since the securities and exchange act of 1934. …

Nudge: Improving Decisions about Health, Wealth, and Happiness

Abstract: NUDGE: IMPROVING DECISIONS ABOUT HEALTH, WEALTH, AND HAPPINESS by Richard H. Thaler and Cass R. Sunstein Penguin Books, 2009, 312 pp, ISBN 978-0-14-311526-7This book is best described formally as a general explanation of and advocacy for libertarian paternalism, a term coined by the authors in earlier publications. Informally, it is about how leaders, systems, organizations, and governments can nudge people to do the things the nudgers want and need done for the betterment of the nudgees, or of society. It is paternalism in the sense that "it is legitimate for choice architects to try to influence people's behavior in order to make their lives longer, healthier, and better", (p. 5) It is libertarian in that "people should be free to do what they like - and to opt out of undesirable arrangements if they want to do so", (p. 5) The built-in possibility of opting out or making a different choice preserves freedom of choice even though people's behavior has been influenced by the nature of the presentation of the information or by the structure of the decisionmaking system. I had never heard of libertarian paternalism before reading this book, and I now find it fascinating.Written for a general audience, this book contains mostly social and behavioral science theory and models, but there is considerable discussion of structure and process that has roots in mathematical and quantitative modeling. One of the main applications of this social system is economic choice in investing, selecting and purchasing products and services, systems of taxes, banking (mortgages, borrowing, savings), and retirement systems. Other quantitative social choice systems discussed include environmental effects, health care plans, gambling, and organ donations. Softer issues that are also subject to a nudge-based approach are marriage, education, eating, drinking, smoking, influence, spread of information, and politics. There is something in this book for everyone.The basis for this libertarian paternalism concept is in the social theory called "science of choice", the study of the design and implementation of influence systems on various kinds of people. The terms Econs and Humans, are used to refer to people with either considerable or little rational decision-making talent, respectively. The various libertarian paternalism concepts and systems presented are tested and compared in light of these two types of people. Two foundational issues that this book has in common with another book, Network of Echoes: Imitation, Innovation and Invisible Leaders, that was also reviewed for this issue of the Journal are that 1 ) there are two modes of thinking (or components of the brain) - an automatic (intuitive) process and a reflective (rational) process and 2) the need for conformity and the desire for imitation are powerful forces in human behavior. …

Mindset The New Psychology Of Success

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Randomized Trial of Peanut Consumption in Infants at Risk for Peanut Allergy

Abstract: G Du Toit, G Roberts, PH Sayre N Engl J Med 2015;372:803–813 To evaluate strategies of early peanut consumption or avoidance for prevention of peanut allergy in patients at risk The participants were between 4 and 11 months of age at randomization They suffered from severe eczema, egg allergy, or both A total of 640 patients were evaluated over a 60-month period They were stratified according to their sensitivity to skin testing to peanut extract Those with no measureable wheal were evaluated as not sensitized, those with wheal diameters 1 to 4 mm were considered sensitized, and participants with >4-mm wheal were excluded Participants were randomized to receive an initial supervised feeding …

The Great Escape: health, Wealth, and the Origins of Inequality

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