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In scientific research, misappropriation is a type of research misconduct. An investigator, scholar or reviewer can obtain novel ideas during the process of the exchange of ideas amongst colleagues and peers. However, improper use of such information could constitute fraud. This can include plagiarism of work or to make use of any information ...
e. Embezzlement (from Anglo-Norman, from Old French besillier ("to torment, etc."), of unknown origin) [1] is a term commonly used for a type of financial crime, usually involving theft of money from a business or employer. It often involves a trusted individual taking advantage of their position to steal funds or assets, most commonly over a ...
The misappropriation doctrine is a U.S. legal theory conferring a "quasi-property right" on a person who invests "labor, skill, and money" to create an intangible asset. The right operates against another person (usually a competitor of the first person) "endeavoring to reap where it has not sown" by "misappropriating" the value of the asset ...
Political corruption is the use of powers by government officials or their network contacts for illegitimate private gain. Forms of corruption vary, but can include bribery, lobbying, extortion, cronyism, nepotism, parochialism, patronage, influence peddling, graft, and embezzlement. Corruption may facilitate criminal enterprise such as drug ...
Misappropriation of assets – often called defalcation or employee fraud – occurs when an employee steals a company's asset, whether those assets are of monetary or physical nature. Typically, assets stolen are cash, or cash equivalents, and company data or intellectual property. [ 5 ]
SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).
Four former Boilermakers officers made their first appearances in federal court in Kansas City, Kansas, on Friday, pleading not guilty to charges that they were part of a $20 million embezzlement ...
Corruption in local government. Corruption in local government refers to the misuse of public office and resources by individuals in positions of power at the local level for personal gain or the benefit of select groups. It involves the abuse of entrusted authority, bribery, embezzlement, fraud, nepotism, and other forms of illicit activities ...