ISM- Period 6
Berg, Joel. “Moving Toward a New Kind of Dentistry.” DentistryIQ, DentistryIQ, 1 Mar. 2003,
www.dentistryiq.com/articles/dem/print/volume-8/issue-2/equipment/moving-toward-a-
new-kind-of-dentistry.html.
The source was detailed on the possible technological innovations that could improve
dentistry and made bold claims on how they could potentially revolutionize the dental
field, but it seems clear that neither of the innovations are truly valid options.
Ali Arif
ISM- Period 6
Patterson, Jean. “Behind the Fraud Triangle: Understanding the Origins of Embezzlement in
www.dentistryiq.com/articles/apex360/2017/10/behind-the-fraud-triangle-understanding-
the-origins-of-embezzlement-in-dental-practices.html.
The Fraud Triangle is a theory developed by Donald Cressey, PhD that explains how a
normal person becomes an embezzler.
The first requirement is financial motive. Typically, though not always, the need for
money is fueled by a taboo cause, such as a gambling habit.
The second requirement is justification. Embezzlers rarely feel that they are doing
something wrong, often telling themselves they will pay their employer back.
Other times, embezzlers take money in small increments frequently, justifying the theft
by thinking the missing money is so insignificant is isn’t really a loss for the employer.
Dentists are encouraged to focus on this aspect of embezzlement because it is the most
under their control and supersedes the first two.
Researchers advise dentists to always be careful, as even if all employees are trustworthy,
they may not necessarily remain that way as circumstances change.
According to the researchers, the best way to prevent opportunity is to rigidly separate
duties to make embezzlement more difficult to conceal.
The source was a detailed analysis of a model by Dr. Cressey that highlight the three
requirements of embezzlement (motive, justification, and opportunity), but it seems the
actual content was mostly common sense presented in an intelligent format.
Ali Arif
ISM- Period 6
Pride, James R. “To Buy or Not to Buy - Your Move!” Dental Economics, Dental Economics, 1
or-not-to-buy-your-move.html.
There are many reasons why a dentist would want to buy a new practice, but generally it
appears that the smartest move is to either not buy at all or to purchase an existing
practice.