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Actions Taken by Texas School Districts to Prevent Fraud

Description: This research is a descriptive analysis answering the question, what measures are currently taken by the leadership―boards of trustees and superintendents of schools―of Texas school districts to prevent embezzlement? The research perspective utilized was quantitative with a descriptive, cross-sectional design. Data collection was accomplished through a survey with questions constructed from the most commonly recommended strategies discovered through the review of literature. The survey was distributed to the 1031 superintendents of school districts in Texas via email. The response rate was 33% or 339 returned surveys. The data set created concentrates on the four most common preventive measures: policy and procedure, management, auditing, and ethics. These measures are considered as they function to interrupt the principles of the fraud triangle. Comparisons were completed regarding region, district size, superintendent tenure and superintendent experience. Policy adoption was found to be extremely widespread. Procedures written to fully implement policy were less prevalent. Review of management practices found problems concerning credit cards, personnel evaluations, and password access to multiple computer finance recordkeeping systems concentrated in one employee. External auditing programs were universal due to statutory mandate but internal auditors and internal audit committees were few. Ethics training for business office personnel existed but with little consistent application across districts. The adoption of a code of ethics for business office personnel was rare. Recommendations made were that school leaders should be educated concerning appropriate actions in the common prevention areas. They need an to understand the importance of internal auditing, know the language in local policy, and they need to write procedures.
Date: May 2011
Creator: Taylor, Gordon Douglas
Partner: UNT Libraries

A competency-based program for preparing the future elementary teacher in health

Description: The problem under consideration in this study is a description of teacher preparation for elementary school health instruction. The dissertation is organized into six chapters, which are as follows: Introduction, Review of Related Literature, Procedures for Collection and Treatment of Data, Input from Texas Teachers, Competency-Based Health Education, and Summary and Recommendations.
Date: December 1974
Creator: Wilson, Betty Ann Gunstream
Partner: UNT Libraries

A Study of Facilities and Processes of Finishing Recommended for Industry as Compared with Facilities Available and Processes Used in Ninety-five Industrial Arts Shops in Texas Schools

Description: This is a study of the facilities and processes used in finishing wood and metal projects used in industry as compared with facilities available and the processes used in industrial arts programs in one hundred Texas schools.
Date: January 1955
Creator: Brank, Alfred M.
Partner: UNT Libraries

College Success for all Students: An Investigation of Early Warning Indicators of College Readiness

Description: The purpose of this quantitative study was to determine early warning indicators of college readiness among early college high school students at selected Texas institutions of higher education. Participants in this study included 134 of the class of 2010 from two early college high schools. The graduates were 86% Hispanic, 8% African American, 3% White, 2% Asian, 1% American Indian and 72% economically disadvantaged. A causal-comparative research design using multiple regression analysis of the data collected revealed that each one unit increase in world history was associated with a .470 (p < .05) increase in college GPA, while each one unit increase in Algebra I was associated with a .202 (p < .05) increase. Therefore, student grades in high school Algebra I and world history were the strongest statistically significant indicators that a student will maintain a 2.5 college GPA during the first year of college. According to the early warning indicators, students who maintain a grade of A or B in Algebra I are 10 times more likely to be college ready while having a 78% chance of maintaining a 2.5 or better in college courses. Further, the findings from this study found no significant relationship between TAKS assessment, socioeconomic status, gender or ethnicity and a student's ability to maintain a 2.5 or higher college GPA. Based on the findings from this study, the author recommends an examination of the high school curriculum with the goal of ensuring that students gain competency in courses that indicate college readiness.
Date: December 2010
Creator: Davis, Denise
Partner: UNT Libraries