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Organizations today are more susceptible to computer crime and employee fraud than ever before. This paper presents some statistics about the growth on fraud, factors which cause fraud in the workplace, how businesses can protect their assets, and common computer‐based frauds, techniques, and controls. Managers of all types of organizations need to be knowledgeable about their internal control system, and make sure it has sufficient checks and balances to ward against employees committing fraudulent acts. No organization is immune today from both external and internal threats to the safety and security of their data and information. Therefore, it is imperative that managers understand the problems that fraud can cause and how they can protect the organization.

Service outsourcing/offshoring represents an increasing phenomenon. Several factors (e.g. cost reduction, flexibility, access to new technologies and skills, access to new markets, focus on core activities) motivate the location of (IT or business) processes abroad and/or out of the companies' boundaries. This choice determines also relevant risks. Knowledge and data protection constitutes one of the most relevant issues in service outsourcing/offshoring because it can strongly affect the success of these projects. The purpose of this paper is to propose an assessment framework that highlights the main risks of offshoring and outsourcing projects.

Building on the model developed by Monczka et al. (2005), this work proposes a FMEA assessment framework that highlights the main risks of offshoring and outsourcing projects, their causes, effects and some possible (preventing/correcting) actions. The proposed framework has been implemented and tested in a multinational company for a long time involved in service offshoring/outsourcing projects.

Adopting a failure mode and effect analysis (FMEA) approach, the study describes the main possible failures, their causes, effects and possible (preventive and corrective) actions, along all of the phases of typical outsourcing/offshoring projects.

The paper develops an assessment framework able to identify the security risk profile of companies engaged in outsourcing/offshoring projects by considering the technical, legal and managerial aspects jointly; and detecting the causes of possible security failures and the related preventive and corrective actions.

The purpose of this study is to investigate the weaknesses of internal control in expenditure claim procedure and to identify the opinions of employees regarding an occupational fraud. This study also attempts to examine the most popular occupational fraud committed by the employee and whether a company’s working environment contributed to the fraud.

A case study approach was adopted to investigate and analyse the weaknesses of the internal control and occupational fraud incidents. A mixed method of data collection, specifically, survey questionnaire and document analysis were used.

This study found that the internal control of the expenditure claim procedure was weak and needed improvement. This study also found that a strong internal control and a better remuneration paid to the employees could reduce the risk of the occupational fraud committed in the company. In terms of fraud types, this study discovered that claims on mileage, followed by petrol, accommodation and suppliers’ invoice were the most popular occupational frauds committed by the employees. Finally, employee dissatisfaction and poor working-environment culture influence occupational fraud’s level in the organizations.

The results provide further confirmation of the fraud triangle theory on the causes of fraud, i.e. opportunity because of a weak internal control and financial pressure because of low and non-standardized salary. This study, however, was conducted only on one company.

This study provides some recommendations to overcome the weak internal control and improve employees’ satisfaction which lead to better working environment. Thus, opportunities for fraud in the company can be reduced.

This study is original, as it focusses specifically on occupational fraud which is rare in fraud literature, particularly for a study that is conducted in developing markets like Malaysia. It also has examined various related sensitive documents and reports of employee frauds that are generally difficult to be accessed by researchers.

Community-based fire management (CBFiM) integrates community action with the standard elements of fire management and mitigation, such as prescribed fire (managed beneficial fires for reducing hazardous fuel loads, controlling weeds, preparing land for cultivation, reducing the impact of pests and diseases, etc.), mechanical fuel treatment, defensible space planning, wildfire awareness and prevention, preparedness planning, and suppression of wildfires. In developed examples of CBFiM, communities are empowered to have effective input into land and fire management and problem solving and to self regulate to respond to fire and other emergencies. Its premise is that local people usually have most at stake in the event of a harmful fire, so they should clearly be involved in mitigating these unwanted events.

The following is an annotated list of materials dealing with orientation to library facilities and services, instruction in the use of information resources, and research and computer skills related to retrieving, using, and evaluating information. This review, the fifteenth to be published in Reference Services Review, includes items in English published in 1988. A few are not annotated because the compiler could not obtain copies of them for this review.