WorldWideScience

Sample records for control del fraude

  1. Corruption, fraud and internal control

    Directory of Open Access Journals (Sweden)

    Luminiţa IONESCU

    2010-12-01

    Full Text Available The economic crunch created a specific context for activity and profitability failing. The corruption is more and more common in our days. In the same time, the amount of money lost by businesses and the public sector to larger frauds increased last year to unthinkable limits. The shareholders expect the directors to take care to protect their company’s assets. This is why the financial controller has a very important role in each organization. The techniques to detect corruption or a fraud are developing every year. Thus, the introduction of computerized accounting has created the opportunities to conduct very comprehensive tests at relatively little cost. However, the fraudsters became more and more clever, and the controllers are responsible for the prevention and detection of fraud. The procedures that controllers should adopt with regard to fraud depend on the risk that fraud could occur and remain undetected and also the risk of that fraud impairing the truth and fairness of the statement.

  2. Corruption, fraud and internal control

    OpenAIRE

    Luminiţa IONESCU

    2010-01-01

    The economic crunch created a specific context for activity and profitability failing. The corruption is more and more common in our days. In the same time, the amount of money lost by businesses and the public sector to larger frauds increased last year to unthinkable limits. The shareholders expect the directors to take care to protect their company’s assets. This is why the financial controller has a very important role in each organization. The techniques to detect corruption or a fraud a...

  3. Usurpación de identidad y certificación digital: propuestas para el control del fraude electrónico Impersonation and digital certification: proposals for the control of phishing frauds

    Directory of Open Access Journals (Sweden)

    Luis Gerardo Gabaldón

    2008-12-01

    Full Text Available La usurpación de la identidad, entendida como la suplantación del titular de un derecho o crédito por un impostor para obtener un beneficio injusto, recibe cada vez más atención en materia de fraudes cometidos con la ayuda de las tecnologías de la información. Las consecuencias de la suplantación rebasan en muchos casos la pérdida económica directa del titular del derecho afectado, para comprometer su historia crediticia, su prestigio y hasta su identidad social. El artículo discute algunas tendencias en el abordaje legal y en las manifestaciones de los fraudes que implican dicha usurpación, utilizando datos provenientes de una investigación cualitativa en Venezuela, así como los mecanismos de certificación y autenticación que se han propuesto para controlar la verificación de la identidad, destacando sus ventajas y limitaciones. Concluye con una reflexión sobre el equilibrio que debería mantenerse entre mecanismos de seguridad que, multiplicando los controles dificultan la defraudación, y la carga adicional que representa para los usuarios la profusión de los procedimientos de autenticación. en las transacciones electrónicas. Se destaca, finalmente, la necesidad de centrar la atención en la perspectiva de las oportunidades delictivas, que pareciera ofrecer un marco de referencia útil para comprender y minimizar este tipo de defraudación, enfatizando, a su vez, la promoción de iniciativas favorables, en el ámbito de entidades corporativas y usuarios, para la adecuada protección de la información confidencial sensible.Identity theft, despite the wider or narrower nature of the concept, is an issue for increasing concern regarding crimes using information technologies, considering its implication both for economic loses and for compromising credit records, prestige and even social identity of the victims. This article discusses some legal and factual trends related to electronic frauds, using qualitative data from a

  4. Medicaid Fraud Control Units (MFCU) Annual Spending and Performance Statistics

    Data.gov (United States)

    U.S. Department of Health & Human Services — Medicaid Fraud Control Units (MFCU or Unit) investigate and prosecute Medicaid fraud as well as patient abuse and neglect in health care facilities. OIG certifies,...

  5. Official quality controls and the fight against fraud in the olive oil sector in Catalonia. Results 2011–2014; Controles oficiales de calidad y lucha contra el fraude en el sector del aceite de oliva en Cataluña. Resultados 2011–2014

    Energy Technology Data Exchange (ETDEWEB)

    Cugat, G.; Biel, M.R.

    2016-07-01

    This article highlights the key aspects of the official control procedures concerning quality and in the fight against food fraud in the oil sector implemented in Catalonia by the Ministry for Agriculture, Livestock, Fisheries and Food of the Government of Catalonia and, more specifically, by the Subdirectorate General of Agri-food Inspection and Control. This summarized view focuses on issues related to the legality and competence framework for official controls, the goals and purpose thereof, the area’s object of investigation and technical scope, the stages of the food chain at which measures are carried out, the types of inspection and control actions and the main investigation techniques. It also presents the results of the inspections, with a summary of the types of irregularities detected in the olive oil sector over the 2011–2014 period. [Spanish] En este artículo se exponen los aspectos más relevantes del control oficial en materia de calidad y lucha contra el fraude alimentario en el sector del aceite, efectuado en Cataluña por el Departamento de Agricultura, Ganadería, Pesca y Alimentación de la Generalitat de Catalunya, y en concreto, por la Subdirección General de la Inspección y Control Agroalimentario. De manera resumida se focaliza en los aspectos relacionados con el marco legal y competencial del control oficial, objetivo y finalidad del control oficial, ámbitos objeto de investigación y alcance técnico, fase de la cadena alimenticia donde se realiza, tipo de actuaciones de inspección y control y principales técnicas de investigación. Asimismo, se resentan los resultados de las inspecciones, con un resumen de los tipos de irregularidades detectadas en el sector del aceite de oliva en el período 2011–2014.

  6. An Analysis of Internal Controls and Procurement Fraud Deterrence

    Science.gov (United States)

    2013-12-01

    might keep the organization from achieving its objectives and analyze risks , including fraud risk , so as to decide how the risk should be managed ( COSO ...internal control to adequately manage the risk ( COSO , 2013). Risk management involves developing the effective internal control targeted at a...structure and management . While the risk of fraud cannot be eliminated entirely, it can be greatly reduced with an appropriate procurement fraud prevention

  7. The role of management accounting in fraud control: The case of the City of Joondalup

    Directory of Open Access Journals (Sweden)

    Roney Oommen

    2015-11-01

    Full Text Available The 2014 ‘Report to the Nations on Occupational Fraud and Abuse’ released by the Association of Certified Fraud Examiners estimates that the potential projected losses from occupational fraud globally could run as high as US$3.7 trillion every year. In Australia, several studies have found that the Australian public sector entities are also significantly exposed to fraud. This article considers the case of the Australian City of Joondalup and asks whether its management accounting function can provide city management with the necessary data to enable effective control over occupational fraud and whether fraud control activities specifically directed towards fraud control can be a regular feature thereof. It is concluded that although aspects of fraud control are encompassed within the broader strategies of the City, it can significantly enhance its ability to control occupational fraud by leveraging its regular management reporting and analysis function.

  8. Optimization of Control Self Assessment Application to Minimize Fraud

    Directory of Open Access Journals (Sweden)

    Wendy Endrianto

    2016-05-01

    Full Text Available This article discussed a method that can be done by a company to minimize fraud action by applying Control Self Assessment (CSA. The study was conducted by studying literature on the topics discussed that were presented descriptively in a systematic manner through the review one by one from the initial problem to solve the problem. It can be concluded that CSA is one form of auditing practices that emphasizes anticipatory action (preventive of the act of detection (detective that the concept of modern internal audit which is carried more precise in application. It is one alternative that is most efficient and effective in reducing fraud.

  9. 76 FR 14637 - State Medicaid Fraud Control Units; Data Mining

    Science.gov (United States)

    2011-03-17

    ...] State Medicaid Fraud Control Units; Data Mining AGENCY: Office of Inspector General (OIG), HHS. ACTION... and analyzing State Medicaid claims data, known as data mining. To support and modernize MFCU efforts... (FFP) in the costs of defined data mining activities under specified conditions. In addition, we...

  10. Reduce Fraud Risk in Your District with Stronger Internal Controls

    Science.gov (United States)

    Okrzesik, Daryl J.; Nuehring, Bert G.

    2011-01-01

    Internal accounts offer schools a faster, more convenient way to handle the income and expenses that result from student fees, school clubs and organizations, field trips, fund-raising, and similar activities. But this convenience also incurs the added risk of fraud. Fortunately, there are proven ways to strengthen internal controls and reduce…

  11. 42 CFR 455.21 - Cooperation with State Medicaid fraud control units.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Cooperation with State Medicaid fraud control units... Detection and Investigation Program § 455.21 Cooperation with State Medicaid fraud control units. In a State with a Medicaid fraud control unit established and certified under subpart C of this part, (a) The...

  12. Contracting Processes, Internal Controls, and Procurement Fraud: A Knowledge Assessment

    Science.gov (United States)

    2015-04-30

    entails the tone at the top. Management’s integrity and ethical behavior sets the tone for the organization (COSO, 2013). A weak control environment can...the collusion category of fraud schemes are kickbacks, bribery , and deliberate split purchases. Kickbacks involve government officials receiving...something of value such as money from a contractor for personal gain in exchange for providing a favor such as submitting false invoices. Bribery

  13. Percepciones públicas del fraude electoral en México

    OpenAIRE

    Andreas Schedler

    1999-01-01

    After a long history of electoral fraud, Mexicana entered the 1990s with deep skepticism towardspolitical elections. Subsequent electoral reforma succeeded to bring fraud under control. How did Mexican citizens react to these institutional changes f Did they hibernate under theprotectivecover of un unchanging "culture ofdistrust"? Or did they adapt their expectations to thenew realities? Thearticlesupports the hypothesis ofchange. Analyzing a set of formerly disperse opinwn poli data, it arri...

  14. Percepciones públicas del fraude electoral en México

    Directory of Open Access Journals (Sweden)

    Andreas Schedler

    1999-06-01

    Full Text Available After a long history of electoral fraud, Mexicana entered the 1990s with deep skepticism towardspolitical elections. Subsequent electoral reforma succeeded to bring fraud under control. How did Mexican citizens react to these institutional changes f Did they hibernate under theprotectivecover of un unchanging "culture ofdistrust"? Or did they adapt their expectations to thenew realities? Thearticlesupports the hypothesis ofchange. Analyzing a set of formerly disperse opinwn poli data, it arrives at an optimisticpicture: Trust in elections has steadily increased since 1988.

  15. Fraud, corruption in the private sector and internal control quality

    Directory of Open Access Journals (Sweden)

    Luminiţa IONESCU

    2016-04-01

    Fraud and corruption are strongly connected in the private sector and the level of corruption in the last few years remains very high, despite the efforts of governments to reduce it. It is well known that local and multinational companies are paying bribes in order to win public contracts or benefits. The level of fraud became very high during the economic crunch, due to the globalization and expansion of computer systems. All the data is on-line on the computer systems and has became very vulnerable.  Thus, the governments are becoming more interested in securing the computer information and financial data.

  16. 78 FR 29055 - State Medicaid Fraud Control Units; Data Mining

    Science.gov (United States)

    2013-05-17

    ... pursue Medicaid provider fraud, we finalize proposals to permit Federal financial participation (FFP) in... general approach to data mining by MFCUs is to give each MFCU the autonomy to choose how to operate its...) to read as follows: Sec. 1007.19 Federal financial participation (FFP). * * * * * (e) * * * (2...

  17. Plenty of frauds. Increase of delinquency or better customs controls?

    International Nuclear Information System (INIS)

    D'Erceville, H.

    1997-01-01

    In 1995, the French taxation authorities have identified 1849 violations of law concerning the petroleum products, which correspond to a 53% increase with respect to 1994. The discovery of these frauds has permitted the recovery of 85 millions of French Francs (MFF) of taxes and rights, from which 61.1 MFF correspond to the internal tax on petroleum products (TIPP). In France, the TIPP represents 65% of the customs receipts and about 10% of the gross fiscal receipt of the general budget of the nation. Such delinquency actions can exist at any step of the petroleum file from the production to the storage of petroleum products. (J.S.)

  18. THE EFFECT OF INDIVIDUAL MORALITY AND INTERNAL CONTROL ON THE PROPENSITY TO COMMIT FRAUD: EVIDENCE FROM LOCAL GOVERNMENTS

    Directory of Open Access Journals (Sweden)

    Novita Puspasari

    2016-05-01

    Full Text Available This paper aims to examine the influence of individual morality and internal controls on individuals’ propensity to commit accounting fraud at the local government level. This is a quasi-experimental research paper. Individual morality and internal controls are hypothesized to be having an interaction with each other in influencing the propensity to commit accounting fraud. Individuals who have low levels of moral principles are hypothesized to have the tendency to commit accounting fraud in the absence of any internal controls. To test this, a 2x2 factorial experiment was conducted involving 57 students from the Masters in Economics Development programme at Gadjah Mada University. The result shows that there is an interaction between individual morality and internal controls. The absence of internal controls does not cause an individual with high moral principles to commit accounting fraud. However, individuals with low morality levels tend to commit accounting fraud when internal controls are absent.

  19. IT-Driven Approaches to Fraud Detection and Control in Financial ...

    African Journals Online (AJOL)

    ... case-based Reasoning, genetic algorithm and fuzzy logic. Its derivable benefits were x-rayed. It has been concluded that there is need for an IT-driven approach to fraud detection and control as a workable alternative to curb the increase and sophistication of fraudsters. KEYWORD: Data Mining, Artificial Neural Network, ...

  20. Wine fraud

    OpenAIRE

    Holmberg, Lars

    2010-01-01

    Lars HolmbergFaculty of Law, University of Copenhagen, Copenhagen, DenmarkAbstract: Wine fraud may take several forms, of which two are discussed here: consumption fraud aimed at the wine market in general, and collector fraud aimed at the very top of the wine market. Examples of wine fraud past and present are given, and a suggestion about the extent of contemporary consumer fraud in Europe is provided. Technological possibilities for future detection and prevention of both forms of wine fra...

  1. Wine fraud

    Directory of Open Access Journals (Sweden)

    Lars Holmberg

    2010-10-01

    Full Text Available Lars HolmbergFaculty of Law, University of Copenhagen, Copenhagen, DenmarkAbstract: Wine fraud may take several forms, of which two are discussed here: consumption fraud aimed at the wine market in general, and collector fraud aimed at the very top of the wine market. Examples of wine fraud past and present are given, and a suggestion about the extent of contemporary consumer fraud in Europe is provided. Technological possibilities for future detection and prevention of both forms of wine fraud are discussed.Keywords: adulteration, counterfeit, detection

  2. Health Fraud

    Science.gov (United States)

    Health fraud involves selling drugs, devices, foods, or cosmetics that have not been proven effective. Keep in ... you from getting the treatment you really need. Health fraud scams can be found everywhere, promising help ...

  3. Prevenção a Fraudes em Empresas Industriais de Autopeças na Região do ABCFraud Prevention in the Auto Parts Industry in the ABC RegionPrevención de Fraudes en Empresas Industriales de Autopiezas en la Región del ABC

    Directory of Open Access Journals (Sweden)

    OLIVA, Eduardo de Camargo

    2006-09-01

    of illicit acts. On the other hand, the technological improvement contributes for information technology, which improves the fraud detection. This investigation had as purpose to verify how the companies practice fraud prevention. For that, it was done a search in some automobile part companies in the ABC region. It was used the stratification criterion, using as basis the Sindipeças list. As result, it was verified that the companies use some internal controls, however, the subject fraud is not treated with necessary transparence and attention. Besides, the fraud event should be included as business risk.RESUMENEn los últimos años, los casos de fraudes ocuparon los medios de comunicación. Puede contribuir a esta situación la velocidad con la que se producen cambios en el ambiente organizacional y como los controles internos no logran acompañarlos con la misma velocidad, aumentan las probabilidades de que se practiquen actos ilícitos. Por otro lado, el avance tecnológico contribuye a la informatización y posibilita mejorar la detección de los fraudes. Esta investigación se propuso verificar de qué forma las empresas previenen los fraudes y para esto se realizó un estudio de campo en las empresas de autopiezas de la región del ABC a partir de un criterio de estratificación basado en la lista del Sindipeças. Como resultado se constató que se utilizan algunos controles internos. Sin embargo el asunto fraude todavía no se trata con la transparencia y cuidado necesarios y las empresas deberían incorporarlo como riesgo inherente al negocio.

  4. The efficacy of control environment as fraud deterrence in local government

    Directory of Open Access Journals (Sweden)

    Nuswantara Dian Anita

    2017-12-01

    Full Text Available In a globalised scenario, the topic of an enormous increase of malfeasance in the local governments, posing catastrophic threats which come from vicious bureaucratic apparatus, becomes a global phenomenon. This current study uses case study material on the risk management control system specially the control environment in Indonesia local governments to extend existing theory by developing a contingency theory for the public sector. Within local government, contingency theory has emerged as a lens for exploring the links between public sector initiatives to improve risk mitigation and the structure of the control system. The case illustrates that the discretion of control environment - the encouragement of a local government’s control environment - is considered as a springboard for fraud deterrence and might be the loopholes in the government control systems.

  5. HOW TO PREVENT FRAUD?

    Directory of Open Access Journals (Sweden)

    Ionela – Corina Chersan

    2009-09-01

    Full Text Available Fraud can range from minor employee theft and unproductive behavior tomisappropriation of assets and fraudulent financial reporting. The risk of fraud can be reduced through a combination of prevention and detection measures. Moreover, prevention and deterrence measures are much less costly than the time and expense required for fraud detection and investigation. The information presented in this document generally is applicable to entities of all sizes. However, the degree to which certain programs and controls are applied in smaller, less-complex entities and the formality of theirapplication are likely to differ from larger organizations.

  6. Avaliação do sistema de combate às fraudes corporativas no Brasil

    Directory of Open Access Journals (Sweden)

    Luiz Carlos Jacob Perera

    2014-01-01

    Full Text Available Este estudio investigó la eficacia del sistema de control interno (SCI en la lucha contra el fraude corporativo. Con el apoyo de una encuesta respondida por 156 profesionales de la auditoría fue posible tener ámbito nacional. Entre los principales resultados, se encontró que las actividade s relacionadas con SCI han desempeñado sus funciones de manera eficiente para combatir el fraude corporativo. Considerando las tres ramas del Árbol de Fraude : " la corrupción y la malversación de activos, son fraudes que se abordan de manera más eficaz por el canal de denuncias, los controles internos y el compliance; ocurrencia de fraudes en las "declaraciones financieros", por lo general vinculados al alto escalon de las empresas, se perciben con mayor precisión mediante una auditoría externa.

  7. The role of a company’s internal control system in fraud prevention

    Directory of Open Access Journals (Sweden)

    Dragomir Dimitrijevic

    2016-01-01

    Full Text Available The emergence of internal control over specific segments of activities has been associated with management needs for evaluation of the consistency between the actual situation and development targets. Monitoring activities should enable detection and timely reaction to possible target-related deviations. While responding to complex market needs, companies are exposed to numerous internal and external influences, some of which may cause significant damage. Companies have realized that it is safer and cheaper to establish their own internal control systems in order to prevent such influences. The aim of this work is to show how the overall quality of control and The emergence of internal control over specific segments of activities has been associated with management needs for evaluation of the consistency between the actual situation and development targets. Monitoring activities should enable detection and timely reaction to possible target-related deviations. While responding to complex market needs, companies are exposed to numerous internal and external influences, some of which may cause significant damage. Companies have realized that it is safer and cheaper to establish their own internal control systems in order to prevent such influences. The aim of this work is to show how the overall quality of control and company performance is improved through implementation of preventive methods by internal controls, and to indicate that a developed system of internal control represents a protective barrier against various kinds of data manipulation and fraud inside the companies. Special attention was paid to fraud in financial statements since it can cause the most serious damage leading to instability of the economic-financial environment.

  8. Fraud and Corruption Control at Education System Level: A Case Study of the Victorian Department of Education and Early Childhood Development in Australia

    Science.gov (United States)

    Bandaranayake, Bandara

    2014-01-01

    This case describes the implementation of a fraud and corruption control policy initiative within the Victorian Department of Education and Early Childhood Development (the Department) in Australia. The policy initiative was administered and carried out by a small team of fraud control officials, including the author of this article, in the…

  9. FRAUDE Y CONTRABANDO EN LA PROVINCIA DE GRANADA. GEOGRAFÍA DEL ESTRAPERLO Y ACTITUDES CIUDADANAS (1937-1952

    Directory of Open Access Journals (Sweden)

    Gloria Román Ruiz

    2015-09-01

    Full Text Available El estudio del estraperlo a partir de los expedientes de las Juntas Administrativas de Contrabando y Defraudación permite abordar el fenómeno del mercado negro desde una nueva y más amplia perspectiva. Pocos rincones de la provincia quedaron al margen de los continuos trapicheos en los que tantos estraperlistas depositaron sus esperanzas de supervivencia. El análisis de los espacios en que estos fueron detenidos constituye uno de los elementos de que dispone el historiador para conocer quiénes eran en realidad aquellos infractores de posguerra. El fraude generalizado de los cuarenta no hubiera sido posible sin la existencia también extendida de prácticas colaboracionistas con los pequeños estraperlistas, si bien no todo fue solidaridad hacia quienes delinquían a pequeña escala, sino que la actitud de la comunidad revistió también otra cara, la de la delación. Ambos comportamientos convivieron y estuvieron más cerca de lo que, en un primer momento, pudiera pensarse. Los aspectos tanto ideológicos como materiales fueron determinantes a la hora de decantarse por colaborar con el perseguido o con el perseguidor.Palabras clave: estraperlo, represión, resisten-cia, geografía, colaboración, delación, “zonas grises”_________________________The study of estraperlo since the files generated by the "Juntas Administrativas de Contrabando y Defraudación" allows to deal with the phenomenon of black market since a new and broadest perspective. Not many corners of the province stayed on the sidelines of the continuous illegal trades in which so many estraperlistas put their hopes of survival. The analysis of the spaces in which they were arrested is one of the elements that historian has in order to know who were truly those post-war infractors. The generalised fraud of the forty’s decade had not been posible without the also widespread collaborationist practices with little estraperlistas. However, there was not only solidarity

  10. 77 FR 32645 - Revision of Performance Standards for State Medicaid Fraud Control Units

    Science.gov (United States)

    2012-06-01

    ... familiar with, and adhere to, policies and procedures. To determine whether a Unit meets this standard, OIG... provide training on the elements of successful fraud referrals and receive training on the role and...

  11. Corporate Fraud and Internal Control: A Framework for Prevention. By Richard E. Cascarino, Wiley, 2013; 388 Pages. Price £50.00 / €60.00, ISBN 978-1-1183-0156-2

    Directory of Open Access Journals (Sweden)

    Shu-Kun Lin

    2013-02-01

    Full Text Available The publication Corporate Fraud and Internal Control contains essential guidance for companies to examine and improve their fraud programs: Corporate governance legislation has become increasingly concerned with the ongoing resilience of organizations and, particularly, with their ability to resist corporate fraud from the lowest levels to the upper echelons of executive management. It has become unacceptable for those responsible for corporate governance to claim, "I didn't know". Corporate Fraud and Internal Control focuses on the appropriateness of the design of the system of internal controls in fraud risk mitigation, as well as the mechanisms to ensure effective implementation and monitoring on an ongoing basis. 

  12. Plenty of frauds. Increase of delinquency or better customs controls?; Fraudes en stock. Accroissement de la delinquance ou meilleurs controles douaniers?

    Energy Technology Data Exchange (ETDEWEB)

    D` Erceville, H

    1998-12-31

    In 1995, the French taxation authorities have identified 1849 violations of law concerning the petroleum products, which correspond to a 53% increase with respect to 1994. The discovery of these frauds has permitted the recovery of 85 millions of French Francs (MFF) of taxes and rights, from which 61.1 MFF correspond to the internal tax on petroleum products (TIPP). In France, the TIPP represents 65% of the customs receipts and about 10% of the gross fiscal receipt of the general budget of the nation. Such delinquency actions can exist at any step of the petroleum file from the production to the storage of petroleum products. (J.S.).

  13. Construction fraud

    NARCIS (Netherlands)

    Graafland, J.J.; Liedekerke, L.; Dubbink, W.; van Liedekerke, L.; van Luijk, H.

    2011-01-01

    Due to the actions of a whistleblower The Netherlands was confronted with a massive case of construction fraud involving almost the entire construction sector. Price fixing, prior consulting, duplicate accounts, fictitious invoices and active corruption of civil servants were rampant practices. This

  14. IT-Driven Approaches to Fraud Detection and Control in Financial ...

    African Journals Online (AJOL)

    PROF. O. E. OSUAGWU

    2013-09-01

    Sep 1, 2013 ... processes. Fraud is a million dollar business that ... unexpected risks and proactively respond to such [9]. ... task using normal audit procedures [13]. Firstly ... model that emulates a biological system. .... stimulate human decision-making ... Transport Planning", International Journal on Soft Computing (IJSC),.

  15. 78 FR 65515 - Supplemental Nutrition Assistance Program: Trafficking Controls and Fraud Investigations...

    Science.gov (United States)

    2013-11-01

    ... initiated unless the State agency has sufficient documentary evidence to substantiate fraud. The final... taken to an ADH or prosecuted without sufficient documentary evidence--which is gathered during the... determined to be not significant and was reviewed by the Office of Management and Budget (OMB) in conformance...

  16. 78 FR 51649 - Supplemental Nutrition Assistance Program: Trafficking Controls and Fraud Investigations

    Science.gov (United States)

    2013-08-21

    ... initiated unless the State agency has sufficient documentary evidence to substantiate fraud. The final... taken to an ADH or prosecuted without sufficient documentary evidence--which is gathered during the... determined to be not significant and was reviewed by the Office of Management and Budget (OMB) in conformance...

  17. La construción del fraude y los partidos políticos en la Argentina de los años treinta

    Directory of Open Access Journals (Sweden)

    María Dolores Béjar Puche

    2004-11-01

    Full Text Available En este trabajo se reconstruye la trayectoria del régimen fraudulento durante el gobierno de Agustín Justo (1932-1938. Las acciones coercitivas desplegadas por los caudillos durante la jornada electoral fueron su rasgo más evidente, pero la instrumentación del fraude tuvo alcances más profundos. A lo largo de esta experiencia, el ejercicio abierto de la coerción sobre el principal partido opositor y el avasallamiento de los derechos de la ciudadanía fueron acompañados por la reorganización del Estado en un sentido que quebró la relación de equilibrio entre los poderes a través de la subordinación del Poder Judicial y el Legislativo a las directivas del elenco gobernante. En este texto se identifican las prácticas y las decisiones desplegadas por los partidos políticos del campo opositor y del oficialista en relación con este proceso.

  18. Official quality controls and the fight against fraud in the olive oil sector in Catalonia. Results 2011–2014

    International Nuclear Information System (INIS)

    Cugat, G.; Biel, M.R.

    2016-01-01

    This article highlights the key aspects of the official control procedures concerning quality and in the fight against food fraud in the oil sector implemented in Catalonia by the Ministry for Agriculture, Livestock, Fisheries and Food of the Government of Catalonia and, more specifically, by the Subdirectorate General of Agri-food Inspection and Control. This summarized view focuses on issues related to the legality and competence framework for official controls, the goals and purpose thereof, the area’s object of investigation and technical scope, the stages of the food chain at which measures are carried out, the types of inspection and control actions and the main investigation techniques. It also presents the results of the inspections, with a summary of the types of irregularities detected in the olive oil sector over the 2011–2014 period. [es

  19. Um Estudo sobre a Atuação da Auditoria Interna na Detecção de Fraudes nas Empresas do Setor Privado no Estado de São PauloA Study on the Internal Audit Performance in Fraud Detection in Private Enterprises in the State of Sao PauloUn Estudio sobre la Actuación de la Auditoría Interna en la Detección de Fraudes en las Empresas del Sector Privado en el Estado de São Paulo

    Directory of Open Access Journals (Sweden)

    NASCIMENTO, Weslley Souza do

    2005-09-01

    Full Text Available RESUMOA Auditoria Interna é a especialização contábil voltada a testar a eficácia dos controles operacionais e contábeis implantados pela administração, com a finalidade de coibir os processos de erros e fraudes nas organizações. Atualmente a grande quantidade de escândalos fraudulentos na área contábil e financeira das empresas leva à uma reflexão do papel e da eficácia deste departamento nos processos de detecção de fraudes. Salienta-se que as fraudes podem ocorrer no ambiente contábil, financeiro, de controle interno e ético. Desta forma, o artigo propõe uma pesquisa empírica a fim de constatar a eficácia da Auditoria Interna nos processos de detecção de fraudes. Concluindo, o artigo enfatiza a importância das ferramentas e procedimentos de auditoria nos trabalhos de detecção de fraudes, bem como a eficácia dos auditores internos neste tipo de trabalho.ABSTRACTInternal Audit is the countable specialization directed to test the effectiveness of the operational and countable controls implanted by the administration, with the purpose to restrain the processes of errors and frauds in the organizations. Nowadays the great amount of fraudulent scandals in the countable and financial areas of the companies leads to a reflection about the role and the effectiveness of this department in the processes of detention of frauds. It is stressed that frauds can occur in the countable environment, financial, of internal and ethical control. In this way the article considers an empirical research in order to put into evidence the effectiveness of the Internal Auditorship in the processes of detention of frauds. As a conclusion, the article emphasizes the importance of the auditing tools and procedures in the task of detecting frauds as well as the effectiveness of internal auditors in such type of work.RESUMENLa Auditoría Interna es la especialización contable que se dedica a probar la eficacia de los controles operacionales y

  20. Fraud detection tools

    Directory of Open Access Journals (Sweden)

    Katerina Hawlova

    2013-10-01

    Full Text Available This article aims to introduce to readers the topic of fraud management – detection of fraudulent behaviour. The article is divided into two parts. The first part presents what is meant by fraud and fraudulent behaviour. In the second part a case study dealing with fraudulent behaviour detection in the procurement area is introduced.

  1. Avoiding Service Station Fraud.

    Science.gov (United States)

    Burton, Grace M.; Burton, John R.

    1982-01-01

    High school students are warned against service station fraud. A problem-solving section is designed to help students calculate consumer costs for various fraudulent transactions. Several ways of reducing fraud or of lessening the chances of problems are noted. (MP)

  2. Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry

    Directory of Open Access Journals (Sweden)

    Jamaliah Said

    2017-06-01

    Full Text Available This study attempts to integrate ethical values into the fraud triangle theory in the context of Malaysian banking industry. Primary data were collected through the survey of 108 questionnaires administered to the employees of the top three largest banks in Malaysia. The findings revealed that ethical values were negatively related to employee fraud, and two elements of fraud triangle theory, namely, opportunity and rationalization, were positively related to employee fraud. This implies that high ethical value is crucial to mitigate employee fraud. To minimize employee fraud, the banking industry should reduce opportunities and employee negative rationalization through strong internal control. This study contributes to literature on the occurrences of employee fraud, which is not widely discussed, especially in the context of the banking industry in developing countries.

  3. INFORMATION SYSTEMS: VA Computer Control Weaknesses Increase Risk of Fraud, Misuse, and Improper Disclosure

    National Research Council Canada - National Science Library

    1998-01-01

    This report discusses weaknesses that we identified during our assessment of general computer controls that support key financial management and benefit delivery operations of the department of Veterans Affairs...

  4. Tipos de fraudes en carnes y productos cárnicos: una revisión

    Directory of Open Access Journals (Sweden)

    T. Espinoza

    2015-01-01

    Full Text Available En años recientes la importancia del control de alimentos, en cuanto a la identificación de sus componentes para evitar fraudes, ha crecido tanto en interés en las organizaciones estatales como en las empresas y en las industrias. La globalización, el aumento de las importaciones y exportaciones, y los tratados de libre comercio han propiciado un mayor intercambio y acceso de los alimentos a nivel mundial; junto con ello los problemas asociados a los fraudes tales como la adulteración, sustitución, la intencionalidad, y falsificación se han incrementado. Por ello, se han reportado varios trabajos asociados al fraude alimentario, donde en la mayoría de ellas se muestran aplicaciones de nuevas técnicas de identificación. Sin embargo, una discusión acerca de los tipos de fraude y su impacto sobre la sociedad, el bioterrorismo y la religión, ha sido poco abordada. Esta revisión se enfoca básicamente en describir los tipos de fraude en alimentos más comunes. Así como, se mencionan las recientes técnicas disponibles para detectar una adulteración en carnes.

  5. Implementación de una herramienta tecnológica que permita realizar el monitoreo centralizado que apoye a la prevención del fraude para transacciones de instituciones financieras

    OpenAIRE

    Espol; Moreno Costales, Paulina Genoveva

    2017-01-01

    El principal objetivo de este trabajo es mostrar que los sistemas de información sirven de gran apoyo a gestiones donde es necesario consolidar grandes cantidades de información de diferentes fuentes transaccionales, con un reto adicional, que por la naturaleza del proceso de monitoreo para la prevención de fraudes, esta información debe llegar a una base de datos centralizada en línea, para lograr de esta forma mantener procesos mucho más eficientes como por ejemplo el análisis de alertas co...

  6. The filter fraud: debunking the myth of "Safer" as a key new strategy of tobacco control

    OpenAIRE

    Alan Blum; Thomas Novotny

    2018-01-01

    Background and challenges to implementation Although efforts have been made to eliminate the use of misleading descriptors such as "low-tar", "lights" and "mild" from cigarette marketing, the elimination of the cellulose acetate filter-which is on 95% of cigarettes and which does not confer any reduced health risks to smokers--has been largely overlooked as a tobacco control strategy. While manufacturers have avoided making explicit health claims for filtered cigarettes (thus putting the b...

  7. Security, Fraud Detection

    Indian Academy of Sciences (India)

    First page Back Continue Last page Overview Graphics. Secure. Secure. Server – Intruder prevention/detection; Network – Encryption, PKI; Client - Secure. Fraud detection based on audit trails. Automatic alerts like credit-card alerts based on suspicious patterns.

  8. FraudDecnService

    Data.gov (United States)

    Department of Veterans Affairs — Retrieves and updates data to indicate any award lines that have been reduced or terminated. The data is captured by the Fraud Decision screen (as part of the Awards...

  9. FraudBuster: Reducing Fraud in an Auto Insurance Market.

    Science.gov (United States)

    Nagrecha, Saurabh; Johnson, Reid A; Chawla, Nitesh V

    2018-03-01

    Nonstandard insurers suffer from a peculiar variant of fraud wherein an overwhelming majority of claims have the semblance of fraud. We show that state-of-the-art fraud detection performs poorly when deployed at underwriting. Our proposed framework "FraudBuster" represents a new paradigm in predicting segments of fraud at underwriting in an interpretable and regulation compliant manner. We show that the most actionable and generalizable profile of fraud is represented by market segments with high confidence of fraud and high loss ratio. We show how these segments can be reported in terms of their constituent policy traits, expected loss ratios, support, and confidence of fraud. Overall, our predictive models successfully identify fraud with an area under the precision-recall curve of 0.63 and an f-1 score of 0.769.

  10. Legally Sustainable Solutions for Privacy Issues in Collaborative Fraud Detection

    Science.gov (United States)

    Flegel, Ulrich; Kerschbaum, Florian; Miseldine, Philip; Monakova, Ganna; Wacker, Richard; Leymann, Frank

    One company by itself cannot detect all instances of fraud or insider attacks. An example is the simple case of buyer fraud: a fraudulent buyer colludes with a supplier creating fake orders for supplies that are never delivered. They circumvent internal controls in place to prevent this kind of fraud, such as a goods receipt, e.g., by ordering services instead of goods. Based on the evidence collected at one company, it is often extremely difficult to detect such fraud, but if companies collaborate and correlate their evidence, they could detect that the ordered services have never actually been provided.

  11. CERN anti-fraud policy

    CERN Multimedia

    2013-01-01

    In 2011, a working group on improved fraud prevention and management was established. The group was composed of the Director of Administration and General Infrastructure, the Head of the Human Resources Department, and the Heads of the Legal Service and Internal Audit. It recommended the adoption of a global fraud prevention and management policy.   The global fraud prevention and management policy was implemented through the CERN Anti-Fraud Policy, which was endorsed by the Enlarged Directorate in May 2012 and approved by the Director-General for entry into force on 1 January 2013. The CERN Anti-Fraud Policy defines the Organization’s policy in matters of fraud.  CERN has a zero tolerance approach towards fraud, as it would compromise the accomplishment of its objectives and undermine its functioning, credibility and reputation. The policy also states CERN’s commitment to the prevention, identification and investigation of fraud. All CERN contributors have a key rol...

  12. Aplicabilidad del Impuesto Diferido en el Ecuador con los efectos introducidos a través de la Ley Orgánica de Incentivos a la Producción y Prevención del Fraude Fiscal y su Reglamento

    OpenAIRE

    Beltrán Benalcázar, Delia Alexandra

    2015-01-01

    Con el propósito de establecer la aplicabilidad del Impuesto Diferido en el Ecuador con los efectos introducidos a través de la Ley Orgánica de Incentivos a la Producción y Prevención del Fraude Fiscal y su reglamento, este trabajo de investigación compila en el Capítulo Uno los conceptos fundamentales relacionados con el Impuesto Diferido, adicionalmente interrelaciona los casos de Impuestos Diferidos reconocidos por la Administración Tributaria en el artículo innumerado colocado a continuac...

  13. Fraud in Hospitals

    OpenAIRE

    Musau, Steve; Vian, Taryn

    2008-01-01

    Hospitals are vulnerable to corruption. In the U.S., health care fraud has been stimated to cost $60 billion per year, or 3% of total health care expenditures - much of it in the hospital sector. Hospitals account for 50% or more of health care pending in many countries. Fraud and corruption in hospitals negatively affect access and quality, as public servants make off with resources which could have been used to reduce out-of-pocket expenditures for patients, or improve needed services. This...

  14. Fraud and Fraudulent Practices in Nigeria Banking Industry ...

    African Journals Online (AJOL)

    The paper reviews the various forms of fraudulent practice their impact and inducement for various reforms in banking industry. It also mentions various legislations targeted at reducing fraud and introducing some forms of control and reporting systems. Various theories of fraud are examined and detailed analysis of various ...

  15. Dissecting One Click Frauds

    Science.gov (United States)

    2010-04-23

    frauds ENom 47.56% GMO Internet 17.48% Above 5.14% Go Daddy 4.11% Tucows 3.34% Key Systems 2.83% New Dream Network 1.54% Abdomainations 1.29% All...note that ENom is apparently much more victim of abuse than other top domain name registrars. Likewise, Above and GMO Internet rank highly with

  16. Dealing with poor data quality of OSINT data in fraud risk analysis

    NARCIS (Netherlands)

    van Keulen, Maurice

    2015-01-01

    Governmental organizations responsible for keeping certain types of fraud under control, often use data-driven methods for both immediate detection of fraud, or for fraud risk analysis aimed at more effectively targeting inspections. A blind spot in such methods, is that the source data often

  17. Challenge of mitigating bank frauds by judicious mix of technology: Experience of a developing country

    Directory of Open Access Journals (Sweden)

    Madan Lal Bhasin

    2016-12-01

    Full Text Available Banks are the engines that drive the operations in the financial sector, money markets and growth of an economy. With the rapidly growing banking industry in India, frauds in banks are also increasing fast, and fraudsters have started using innovative methods. A questionnaire-based survey was conducted in 2013-14 among 345 bank employees to know their perception towards bank frauds, degree of their compliance level, and integration of technology to detect, control and prevent frauds. This study provides discussion of the attitudes, strategies, and the technology that bank specialists will need to combat frauds. Banks that can leverage advances in technology and analytics to improve fraud prevention will reduce their fraud losses. In 2015, the RBI introduced new mechanisms for banks to check loan frauds by taking pro-active steps by setting up a Central Fraud Registry, introduced the concept of Red Flagged Account, and Indian investigative agencies will soon start sharing their databases with banks.

  18. DETERMINAN FRAUD BELANJA BANTUAN SOSIAL PEMERINTAH DAERAH

    Directory of Open Access Journals (Sweden)

    Dwi Ratmono

    2016-12-01

    Full Text Available Abstract: Determinans of Fraud of Social Assistance Expenditure in Local Government. This study aims to analyze the determinants of fraud of social assistance expenditures in Local Government. This study use Partial Least Square (PLS as method while Strcutural Equation Modeling (SEM used as analytical tool. The sample is all local governement in Central Java The data used in this study are Auditor Report of BPK.The results show that the determinant of the fraud of social assistance expenditure is internal control system weaknesses and non-compliance with laws and regulations. Therefore, these two factor need attention from local government, regulator and auditor in order to prevent social assistance expenditure in future period.

  19. Avoiding fraud risks associated with EHRs.

    Science.gov (United States)

    Helton, Jeffrey R

    2010-07-01

    Fraud associated with electronic health records (EHRs) generally falls into two categories: inappropriate billing by healthcare providers and inappropriate access by a system's users. A provider's EHR system requires controls to be of any significant help in detecting such fraudulent activity, or in gathering transactional evidence should such activity be identified. To protect against potential EHR-related healthcare fraud, providers should follow the recommendations established in 2007 by RTI International for the Office of the National Coordinator for Health Information Technology of the U.S. Department of Health and Human Services.

  20. FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUD PADA SATUAN KERJA PEMERINTAH DAERAH KABUPATEN TEMANGGUNG

    Directory of Open Access Journals (Sweden)

    Retno Wulandari

    2017-05-01

    Full Text Available Tujuan penelitian ini adalah untuk menggali persepsi pegawai di instansi pemerintahan mengenai faktor-faktor yang mempengaruhi fraud. Faktor-faktor tersebut antara lain sistem pengendalian internal, asimetri informasi, keadilan distributif, keadilan prosedural, kultur organisasi, penegakan hukum dan moralitas individu.Populasi dalam penelitian ini adalah Pegawai Negeri Sipil (PNS yang bekerja pada bagian keuangan di SKPD Kabupaten Temanggung sebanyak 95 responden. Metode pengumpulan data yang dilakukan dengan menggunakan metode kuesioner dengan skala likert 1-5. Penelitian ini menggunakan alat analisis data regresi berganda.Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif sistem pengendalian internal terhadap fraud, terdapat pengaruh positif asimetri informasi terhadap fraud, tidak terdapat pengaruh keadilan distributif terhadap fraud, tidak terdapat pengaruh keadilan prosedural terhadap fraud, tidak terdapat pengaruh kultur organisasi terhadap fraud, tidak terdapat pengaruh penegakan hukum terhadap fraud, terdapat pengaruh negatif moralitas individu terhadap fraud. The purpose of this study was to explore the perceptions of employees in government agencies about the factors that influence fraud. These factors include the internal control system, the asymmetry of information, distributive justice, procedural justice, organizational culture, law enforcement and individual morality. The population in this study is were employees of SKPD in Temanggung Regencyas many as 95 respondents. Methods of data collection is done by using questionnaires with Likert scale 1-5. This study uses multiple regression data analysis tools. The results showed that there was a negative effect of the internal control system against fraud, there is a positive effect of information asymmetry against fraud, there is no influence of distributive justice against fraud, there is no influence procedural justice against fraud, there is no influence of organizational

  1. Factors affecting the government procurement fraud: The independent auditor’s point of view. Evidence from Indonesia

    Directory of Open Access Journals (Sweden)

    Zulaikha

    2016-11-01

    Full Text Available The objective of this study was examining the factors affecting the government procurement fraud. Based on the fraud triangle and the theory of planned behavior, this study proposed seven hypothesis, those are tested by regression analysis. This study used primary data gathered by surveys to members of The Boards of the Republic Indonesia- Financial Auditors, who act as external auditors for the Government. They were asked to assess factors influencing the government procurement of goods and services fraud. There were 297 auditors of the Boards that participated in this survey. The result showed that the procurement frauds were influenced by the lack of procurement committee quality, the weakness of procurement control, and the intentions to engage fraud. The intentions to engage fraud were significantly influenced by the attitude toward fraud, subjective norms, and the perceived behavioral control. Furthermore, other elements of fraud triangle, the financial pressure, did not influence to the procurement fraud.

  2. EL ERROR INDUCIDO POR DOLO COMO CAUSAL DE NULIDAD DEL MATRIMONIO CIVIL EN LA LEY No. 19.947: ACEPTACIÓN Y CONSECUENCIAS DE SU REGULACIÓN Error induced by fraud as a ground for nullity of civil marriage under the chilean act 19.947: rationale and consequences of its regulation

    Directory of Open Access Journals (Sweden)

    Alexis Mondaca Miranda

    2010-01-01

    Full Text Available En esta investigación se estudia el error inducido por dolo como vicio de la voluntad en el matrimonio. Luego de analizar la disciplina del error durante la vigencia de la Ley de Matrimonio Civil de i884, se explica la no relevancia de una regulación expresa del error doloso, para finalmente referirnos a los requisitos y a las consecuencias del error producido por dolo como origen de la falta de un libre y espontáneo consentimiento matrimonial.This paper analyses the error induced by fraud of one party as a defect of the spouse's will in marriage. After a [broad] explanation of the error regime under the Civil Marriage Act of 1884, the author demonstrates the irrelevance of the [current] absence of regulation for error. Finally the investigation is focused on requirements and consequences of the misrepresentation causedby fraud as a ground of the lack of marital consent.

  3. Finance middle managers and financial statement fraud

    NARCIS (Netherlands)

    Linke, Kristina Gisela Babette

    2012-01-01

    Verslaggevingsfraude is het manipuleren van de boekhouding om betere cijfers te laten zien. Kristina Linke onderzocht deze vorm van fraude, waarbij zij vooral keek naar de rol van de controller. Dat gebeurde aan de hand van 244 aanklachten in de periode 2000-2006 in de Verenigde Staten. Uit het

  4. Fraud and Fraudulent Practices in Nigeria Banking

    African Journals Online (AJOL)

    FIRST LADY

    Owolabi, S. A. - Accounting Department, Babcock University, Nigeria. E-mail: ... Abstract. The paper reviews the various forms of fraudulent practice their impact and ... legislations targeted at reducing fraud and introducing some forms of control .... money market and treasury, risk assets, information technology, financial.

  5. FRAUD IN ELECTRONIC COMMERCE

    Directory of Open Access Journals (Sweden)

    Valentin – Stelian Bădescu

    2013-11-01

    Full Text Available Electronic commerce is experiencing a great extent, and about the same extent fraud seeks - and sometimes is the place to impressive levels. Moreover, computer fraud and, the actors' they do not seem to suffer from the global economic recession and get as sophisticated as a legitimate business model and one of the most important dimensions of the work of modern organizations is the manipulation of information (collection, processing, storage, distribution, etc.. This component informational increasingly involves broader and more complex, with the technological advancement of computer science and globalization of human society, special measures to ensure the security of information. Cyber-crime is an illegal act committed by using a computer network (especially Internet. Cyber-crime is a subset of cybercrime.

  6. Análisis de la auditoría forense cómo método de prevención del fraude en las Cooperativas de Ahorro y Crédito del Distrito Metropolitano de Quito en el 2012-2013

    OpenAIRE

    Sarango Condolo, María Yolanda; Tipán Chancusig, Patricia Alexandra

    2014-01-01

    In the present investigation seeks to understand the Forensic Audit as prevention of fraud, starting from basic concepts, methods and tools used this new branch of the audit for the detection, prevention and monitoring of financial crimes, the same that have increased in recent years and which has been used to forensic audit as control system, control and investigación.Una once understood and studied the basics of this audit we will focus the situational analysis of the ivas Cooperat Savings ...

  7. Kajian: Fraud (Kecurangan) Laporan Keuangan

    OpenAIRE

    Putri, Anisa

    2012-01-01

    Fraudulent misstatement or omission is deliberate amount or disclosures in financial statement. Perpetrators of fraud from people within the company can be from outside the company. Triggers fraud was caused by greed, needs, pressures, opportunities and rational.Financial statements contain material misstatements may result in financial statements are not presented fairly, in all material respects. Misstatement of financial statements may occur as a result of mistake or fraud. In order compan...

  8. Fraud risks in emissions trading

    International Nuclear Information System (INIS)

    2010-09-01

    The system of emission trading is a complex composed entity with on the one hand a strong environmental component and on the other hand a financial world that hooked on this instrument. In chapter 2 an introduction is provided to the emission trading system. The subsequent chapters elaborate Types of Fraud (Chapter 3), Powers (Chapter 4), and Instruments (Chapter 5). The report shows that various forms of fraud are occurring in emission trading, such as VAT fraud and identity theft. [nl

  9. FRAUD BETWEEN DEFINITION AND WAYS TO DEFRAUD ILLUSTRATED BY EXAMPLES

    Directory of Open Access Journals (Sweden)

    Ionut Spatarelu

    2016-12-01

    Full Text Available Auditors have a key role in the formulation of an opinion on the effective functioning of management and control systems of the operational programs co-financed by ESIF. International Auditing Standards states that the primary responsibility for preventing and detecting fraud lies with both top management and those responsible for governance of the entity. On the other hand, the auditors also play a role in the fight against fraud and should help Member States fulfill their obligations to prevent, detect and correct irregularities and fraud.

  10. Fraud Education for Accounting Students.

    Science.gov (United States)

    Peterson, Bonita K.

    2003-01-01

    Reports that limited fraud education takes place in accounting due to a crowded curriculum and misunderstanding of the extent of fraud. Suggests ways to develop content on the topic and provides a list of teaching materials (textbooks, workbooks, trade books, case materials, videos, and reference materials). (Contains 16 references.) (SK)

  11. Detector de fraude académico

    OpenAIRE

    Aranda de Miguel, Jorge

    2014-01-01

    RESUMEN: En la actualidad, el fraude académico constituye un serio problema para toda la comunidad universitaria. Herramientas de detección automatizadas pueden ser de gran utilidad para los docentes a la hora de detectar estos casos. El objeto de estudio de este proyecto es tratar de conocer la mejor manera de resolver el problema de la detección del plagio, así como conocer y explicar las diversas técnicas conocidas que existen para analizar el lenguaje humano y lenguajes de programación...

  12. Food fraud vulnerability and its key factors

    NARCIS (Netherlands)

    Ruth, van Saskia M.; Huisman, Wim; Luning, Pieternel A.

    2017-01-01

    Background Food fraud prevention and fraud vulnerability reduction are the first steps to combat food fraud and require a recurrent effort throughout the food supply chain. Due to the intentional nature of fraud, it requires different tactics than the common food safety approaches. However,

  13. Borderless Crime - Computer Fraud

    Directory of Open Access Journals (Sweden)

    Raluca Georgiana POPA

    2012-05-01

    Full Text Available Starting from the consideration that fighting cybercrime is a continuous process, the more the types of old crimes are committed today through modern means (computer fraud at distances of thousands of kilometers, international cooperation is vital to combat this phenomenon.In EU countries, still under financial crisis "the phrase", cybercrime has found a "positive environment" taking advantage of poor security management systems of these countries.Factors that led criminal groups to switch "their activities" are related to so-called advantages of the "gains" obtained with relatively low risk.In Romania, more than any of the EU member states criminal activities set as target financial institutions or foreign citizens, weakening confidence in financial systems and the security of communication networks in our country, people's confidence in electronic payment instruments and those available on the Internet.

  14. Types of fraud in meat and meat products: a review

    Directory of Open Access Journals (Sweden)

    Espinoza T.

    2015-09-01

    Full Text Available Affects the food control. The globalization, increased imports and exports and free trade agreements have led to greater sharing and access to food worldwide; along with it, the problems associated with fraud such as adulteration, substitution, intentionality, and counterfeiting have been increased. Therefore, there are various tasks associated with food fraud, which in most reviews published only new identification techniques have been discussed. However, a discussion about the types of fraud and its impact on society, bioterrorism and religion, has been little commented. This review focuses primarily on describing the types of fraud that has as objective to obtain economic benefit or cause terrorism. Also, latest techniques available for detecting meat adulteration are mentioned.

  15. Food Assistance: Efforts To Control Fraud and Abuse in the Child and Adult Care Food Program Should Be Strengthened. United States General Accounting Office Report to Congressional Committees.

    Science.gov (United States)

    Robertson, Robert E.

    The Child and Adult Care Food Program provides over $1.5 billion in benefits annually to children and adults in day care. In order to address the longstanding problems of fraud and abuse present in the program, state agencies have been charged with the responsibility for implementing Food and Nutrition Service's (FNS) regulations to prevent and…

  16. Fraud: zero tolerance at CERN

    CERN Multimedia

    2014-01-01

    In this week’s Bulletin (see here), you’ll read that fraudulent activities were uncovered last year by our Internal Audit Service. CERN has a very clearly defined policy in such cases: we base our efforts on prevention through education, we have a policy of protecting those reporting fraud from recrimination, and we have a zero-tolerance policy should fraud be uncovered.   I don’t intend to enter into the details of what occurred, but I’d like to remind you that fraud is a very grave business, and something we take extremely seriously. What do we mean by fraud at CERN? Operational Circular No. 10 on “Principles and procedures governing the investigation of fraud” defines fraud in terms of any deception intended to benefit the perpetrator, or a third party, that results in a loss to the Organization. This loss can be to funds, property or reputation. Thankfully, fraud at CERN is a rare occurrence, but we should never be complacent. ...

  17. ERRORS AND FRAUD IN ACCOUNTING. THE ROLE OF EXTERNAL AUDIT IN FIGHTING CORRUPTION

    Directory of Open Access Journals (Sweden)

    Luminita Ionescu

    2017-12-01

    Full Text Available Accounting errors and fraud are common in most businesses, but there is a difference between fraud and misinterpretation of communication or accounting regulations. The role of management in preventing fraud becomes important in the last decades and the importance of auditing in curbing corruption is increasingly revealed. There is a strong connection between fraud and corruption, accelerated by electronic systems and modern platforms. The most recent developments tend to confirm that external auditing is curbing corruption, due to international accounting and auditing standards at national and regional levels. Thus, a better implementation of accounting standards and high quality of external control could prevent errors and fraud in accounting, and reduce corruption, as well. The aim of this paper is to present some particular aspects of errors and fraud in accounting, and how external audit could ensure accuracy and accountability in financial reporting.

  18. Electronic fraud (cyber fraud risk in the banking industry, Zimbabwe

    Directory of Open Access Journals (Sweden)

    Shewangu Dzomira

    2014-06-01

    Full Text Available The paper explores forms of electronic fraud which are being perpetrated in the banking industry and the challenges being faced in an attempt to combat the risk. The paper is based on a descriptive study which studied the cyber fraud phenomenon using content analysis. To obtain the data questionnaires and interviews were administered to the selected informants from 22 banks. Convenience and judgemental sampling techniques were used. It was found out that most of the cited types of electronic fraud are perpetrated across the banking industry. Challenges like lack of resources (detection tools and technologies, inadequate cyber-crime laws and lack of knowledge through education and awareness were noted. It is recommended that the issue of cyber security should be addressed involving all the stakeholders so that technological systems are safeguarded from cyber-attacks

  19. New European approach to combat VAT fraud?

    NARCIS (Netherlands)

    Griffioen, M.; Hel - van Dijk, van der E.C.J.M. (Lisette)

    2014-01-01

    The Member States of the European Union (EU) are missing billions of Euros each year as a result of cross-border VAT fraud. After its introduction, the current VAT system appeared to contain flaws and proved to be vulnerable to fraud. Tackling VAT fraud since then has become serious business within

  20. A prescription fraud detection model.

    Science.gov (United States)

    Aral, Karca Duru; Güvenir, Halil Altay; Sabuncuoğlu, Ihsan; Akar, Ahmet Ruchan

    2012-04-01

    Prescription fraud is a main problem that causes substantial monetary loss in health care systems. We aimed to develop a model for detecting cases of prescription fraud and test it on real world data from a large multi-center medical prescription database. Conventionally, prescription fraud detection is conducted on random samples by human experts. However, the samples might be misleading and manual detection is costly. We propose a novel distance based on data-mining approach for assessing the fraudulent risk of prescriptions regarding cross-features. Final tests have been conducted on adult cardiac surgery database. The results obtained from experiments reveal that the proposed model works considerably well with a true positive rate of 77.4% and a false positive rate of 6% for the fraudulent medical prescriptions. The proposed model has the potential advantages including on-line risk prediction for prescription fraud, off-line analysis of high-risk prescriptions by human experts, and self-learning ability by regular updates of the integrative data sets. We conclude that incorporating such a system in health authorities, social security agencies and insurance companies would improve efficiency of internal review to ensure compliance with the law, and radically decrease human-expert auditing costs. Copyright © 2011 Elsevier Ireland Ltd. All rights reserved.

  1. Statistical fingerprints of electoral fraud?

    NARCIS (Netherlands)

    Kobak, Dmitry; Shpilkin, Sergey; Pshenichnikov, Maxim S.

    2016-01-01

    Protests greeted the results of Russia's federal election in 2011, with accusations of vote-rigging and fraud. With the country heading to the polls again this September, Dmitry Kobak, Sergey Shpilkin and Maxim S. Pshenichnikov shine a light on several anomalies in the election data set.

  2. Store Security. Credit Card Fraud.

    Science.gov (United States)

    Brockway, Jerry

    The manual, intended for use by adults and not in the high school classroom situation, presents material directed toward assisting in the reduction of credit card crime. This teaching guide is organized in three sections which deal with the nature of and major reasons for credit card fraud, the types of hot card runners, and methods of reducing…

  3. Equal Potential: A Collective Fraud.

    Science.gov (United States)

    Gottfredson, Linda S.

    2000-01-01

    Critiques the College Board's report, "Reaching the Top," asserting that it illustrates collective fraud in the social sciences, which sustains an egalitarian fiction that intelligence is clustered equally across all human populations. Suggests that while the report omits certain popular falsehoods, it also omits crucial truths about…

  4. El fraude fiscal en España. Una estimación con datos de contabilidad nacional

    OpenAIRE

    Pulido Alba, Emilio José

    2014-01-01

    [ES]Análisis del fraude fiscal en España atendiendo a tres pilares fundamentales: analizar las causas, proponer soluciones y cuantificar su magnitud. Todo el estudio culmina con el núcleo de la tesis cuyo objetivo es ofrecer una magnitud del fraude fiscal en los dos impuestos que más aportan a los ingresos tributarios, el IVA y el IRPF. Pretendemos ofrecer un índice de fraude fiscal lo más real posible para cada uno de estos dos impuestos y, para ello, la metodología a utilizar se basa en...

  5. FAKTOR-FAKTOR YANG MEMENGARUHI PROCUREMENT FRAUD: SEBUAH KAJIAN DARI PERSPEKTIF PERSEPSIAN AUDITOR EKSTERNAL

    Directory of Open Access Journals (Sweden)

    Zulaikha Zulaikha

    2016-12-01

    Full Text Available This study examines factors affecting fraud in the procurement of government’s goods and services from the independent auditor’s point of view. Based on fraud triangles and theory of planned behavior, this study proposes seven hypotheses which were tested using structural equation model (SEM-partial least square. This study used primary data gathered by survey to auditors of Audit Board of the Republic of Indonesia in its head office and several selected representative offices. Respondents were asked to provide their answer/perception for questions in questionnaire regarding factors influencing the procurement fraud of government’s goods and services. The results show that the procurement frauds are significantly influenced by weaknesses in procurement system, lack of procurement committee's quality, and the intention to engage fraud. Furthermore, the intention to engage fraud are influenced by attitude, subjective norms, and the perceived behavioral control. These findings suggest that procurement frauds are associated with individual factors as rationalization and opportunities. These factors could be considered when designing internal control structure to restrain fraud behavior.

  6. Aspects Concerning the Relationship between Internal Audit and Fraud Risk

    Directory of Open Access Journals (Sweden)

    Ioana Lupasc

    2016-07-01

    Full Text Available In the current economical situation, fraud cannot be regarded as an exception with random occurrence and limited effects on credit institution. Major fraud scandals that shook the financial markets required a rethinking of the organization and control of the banks to keep intact the trust of customers. Identifying and assessing risks is a concern not only for managers, but also for internal and external auditors. Management may implement programs or measures to limit the risks or deciding to accept some risks. In order to identify the main causes generating fraud risk and increasing the quality of banking activity we used a quantitative research method that was based on a questionnaire administered individually, using SPSS.

  7. Questionable, Objectionable or Criminal? Public Opinion on Data Fraud and Selective Reporting in Science.

    Science.gov (United States)

    Pickett, Justin T; Roche, Sean Patrick

    2018-02-01

    Data fraud and selective reporting both present serious threats to the credibility of science. However, there remains considerable disagreement among scientists about how best to sanction data fraud, and about the ethicality of selective reporting. The public is arguably the largest stakeholder in the reproducibility of science; research is primarily paid for with public funds, and flawed science threatens the public's welfare. Members of the public are able to make meaningful judgments about the morality of different behaviors using moral intuitions. Legal scholars emphasize that to maintain legitimacy, social control policies must be developed with some consideration given to the public's moral intuitions. Although there is a large literature on popular attitudes toward science, there is no existing evidence about public opinion on data fraud or selective reporting. We conducted two studies-a survey experiment with a nationwide convenience sample (N = 821), and a follow-up survey with a representative sample of US adults (N = 964)-to explore community members' judgments about the morality of data fraud and selective reporting in science. The findings show that community members make a moral distinction between data fraud and selective reporting, but overwhelmingly judge both behaviors to be immoral and deserving of punishment. Community members believe that scientists who commit data fraud or selective reporting should be fired and banned from receiving funding. For data fraud, most Americans support criminal penalties. Results from an ordered logistic regression analysis reveal few demographic and no significant partisan differences in punitiveness toward data fraud.

  8. Value-added tax fraud in the European Union

    NARCIS (Netherlands)

    Aronowitz, A.A.; Laagland, D.C.G.; Paulides, G.

    1996-01-01

    Questions addressed in this project included:What are the existing control mechanisms and how do they operate? What public bodies are responsible for the fight against Value Added Tax (VAT) fraud and what are their competencies? What are the possibilities to exchange information between member

  9. No evidence of the effect of the interventions to combat health care fraud and abuse: a systematic review of literature.

    Science.gov (United States)

    Rashidian, Arash; Joudaki, Hossein; Vian, Taryn

    2012-01-01

    Despite the importance of health care fraud and the political, legislative and administrative attentions paid to it, combating fraud remains a challenge to the health systems. We aimed to identify, categorize and assess the effectiveness of the interventions to combat health care fraud and abuse. The interventions to combat health care fraud can be categorized as the interventions for 'prevention' and 'detection' of fraud, and 'response' to fraud. We conducted sensitive search strategies on Embase, CINAHL, and PsycINFO from 1975 to 2008, and Medline from 1975-2010, and on relevant professional and organizational websites. Articles assessing the effectiveness of any intervention to combat health care fraud were eligible for inclusion in our review. We considered including the interventional studies with or without a concurrent control group. Two authors assessed the studies for inclusion, and appraised the quality of the included studies. As a limited number of studies were found, we analyzed the data using narrative synthesis. The searches retrieved 2229 titles, of which 221 full-text studies were assessed. We found no studies using an RCT design. Only four original articles (from the US and Taiwan) were included: two studies within the detection category, one in the response category, one under the detection and response categories, and no studies under the prevention category. The findings suggest that data-mining may improve fraud detection, and legal interventions as well as investment in anti-fraud activities may reduce fraud. Our analysis shows a lack of evidence of effect of the interventions to combat health care fraud. Further studies using robust research methodologies are required in all aspects of dealing with health care fraud and abuse, assessing the effectiveness and cost-effectiveness of methods to prevent, detect, and respond to fraud in health care.

  10. No evidence of the effect of the interventions to combat health care fraud and abuse: a systematic review of literature.

    Directory of Open Access Journals (Sweden)

    Arash Rashidian

    Full Text Available BACKGROUND: Despite the importance of health care fraud and the political, legislative and administrative attentions paid to it, combating fraud remains a challenge to the health systems. We aimed to identify, categorize and assess the effectiveness of the interventions to combat health care fraud and abuse. METHODS: The interventions to combat health care fraud can be categorized as the interventions for 'prevention' and 'detection' of fraud, and 'response' to fraud. We conducted sensitive search strategies on Embase, CINAHL, and PsycINFO from 1975 to 2008, and Medline from 1975-2010, and on relevant professional and organizational websites. Articles assessing the effectiveness of any intervention to combat health care fraud were eligible for inclusion in our review. We considered including the interventional studies with or without a concurrent control group. Two authors assessed the studies for inclusion, and appraised the quality of the included studies. As a limited number of studies were found, we analyzed the data using narrative synthesis. FINDINGS: The searches retrieved 2229 titles, of which 221 full-text studies were assessed. We found no studies using an RCT design. Only four original articles (from the US and Taiwan were included: two studies within the detection category, one in the response category, one under the detection and response categories, and no studies under the prevention category. The findings suggest that data-mining may improve fraud detection, and legal interventions as well as investment in anti-fraud activities may reduce fraud. DISCUSSION: Our analysis shows a lack of evidence of effect of the interventions to combat health care fraud. Further studies using robust research methodologies are required in all aspects of dealing with health care fraud and abuse, assessing the effectiveness and cost-effectiveness of methods to prevent, detect, and respond to fraud in health care.

  11. Auditing for the Corporate Fraud Prevention

    Directory of Open Access Journals (Sweden)

    Nazarova Karina O.

    2017-10-01

    Full Text Available The main threats to business are: competitors; supervisory and investigative bodies; tax system; crisis developments; currency exchange rates and so on. However, the world experience of recent decades has shown that not only external phenomena but also own employees can be perceived as tangible threats to business. On the part of the staff, there are, for various reasons, provocations, errors, deception or fraud, which could infringe security of enterprise. The article examines the status and dynamics of corporate fraud in Ukraine and in the world, the most common ways of detecting fraud, the methods that are used to counter it, as well as preventive means. The need to counter fraud within the corporate organization has been substantiated, efficiency of the internal and the external audits in detecting and preventing deception and fraud of employees of enterprise has been proven. The existing ways of detecting fraud in Ukraine were analyzed.

  12. AN APPROACH TO FRAUD RISK MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Monica PUIU

    2014-11-01

    Full Text Available Nowadays, globalisation and business internalisation have led to an increased number of frauds in organisations worldwide. The most affected are the multinational corporations because of the geographical distance, different fiscal systems and local factors that consist in tremendous opportunities for employees and/or managers to involve in fraud schemes. Starting from recent studies and prior efforts of international organisations or countries to stop fraud by imposing regulations to be respected for the economic environment, the purpose of the paper is finding the key factors for detecting and preventing fraud in the organisations. In our approach we use several proposals for a conceptual framework developed by two companies of “The big four”, KPMG and Deloitte. The results indicate that for the number of fraud to decrease, any organisation needs to develop and implement a strong anti-fraud plan, by covering all logical steps to be made in this matter.

  13. Strong Internal Controls at Service Delivery Level Will Help Prevent CETA-Type Fraud and Abuse in Job Training Partnership Act Programs. Report to Senator Sam Nunn, Ranking Minority Member, Permanent Subcommittee on Investigations, Senate Committee on Governmental Affairs.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    The Government Accounting Office (GAO) conducted an examination of patterns and causes of fraud in Comprehensive Employment and Training Act (CETA) programs to determine how implementation of Job Training Partnership Act (JTPA) programs might be made less vulnerable to exploitation. GAO's investigation found that fraud and abuse in CETA programs…

  14. fraud detection in mobile communications networks using user

    African Journals Online (AJOL)

    DEPT OF AGRICULTURAL ENGINEERING

    Fraud detection is an important application, since network operators lose a relevant portion of their revenue to fraud. ... testing the methods with data from real mobile communications networks. Keywords: Call data, fraud ...... Ph. D. thesis. Pur-.

  15. Boardroom strategies for managing risks and preventing frauds

    OpenAIRE

    Coulson-Thomas, Colin

    2017-01-01

    Directors are expected to be entrepreneurial while at the same time exercising prudent control. Enterprise and control are two sides of the directorial coin. Considers whether risk management professionals should do more in support of creativity, innovation, enterprise and entrepreneurship before turning to some cyber security and fraud control issues and dilemmas relating to data security breaches, the internet of things, protecting customer communications, and data sharing with collaborator...

  16. 45 CFR 235.110 - Fraud.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Fraud. 235.110 Section 235.110 Public Welfare... PROGRAMS § 235.110 Fraud. State plan requirements: A State plan under title I, IV-A, X, XIV, or XVI of the Social Security Act must provide: (a) That the State agency will establish and maintain: (1) Methods and...

  17. PREDICTIVE ANALYTICS OF THE FRAUD PREVENTION AND DETECTION AT ASF LEVEL

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

    Full Text Available A need for greater rigor, which is felt by insurance companies in order to guarantee the fundamental balance of their financial sources, led to intensification of the concerns for preventing and combating fraud. The scope of the controller's mission is variable and its limits are set by the control program which has been established. In assessing the fair price of the caused damage, the essential role of the controller is to put a stop to the fraud and to avoidearly damage coverage.But information is required in order to accomplish this.The predictive analytics, of those processes necessary to prevent and combat fraud, is a way of passing from a retroactive and intuitive process to a proactive one, that is oriented according to the information possessed. Based on this approach, insurance companies can build models, to predict the risk of fraud, in order to reduce their financial-cost impact.

  18. Transformaciones del Estado y las nuevas exigencias del control de la corrupción: transparencia fiscal, control administrativo y control social

    OpenAIRE

    Mileski, Helio Saul

    2011-01-01

    [ES] Tesis doctoral sobre las transformaciones del Estado y las nuevas exigencias del control de la corrupción: transparencia fiscal, control administrativo y control social. [EN] Dissertation on the transformations of the state and the new demands of control of corruption: fiscal transparency, administrative control and social control.

  19. SOME CONSIDERATIONS REGARDING THE MANIFESTATION OF FISCAL FRAUD IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Dumitrescu Serju

    2013-07-01

    Full Text Available In our paper we shall try to present two mechanisms of fiscal fraud used by economical agents and also found in the control actions performed by the fiscal organs at different commercial societies from Romania. The presented mechanisms refer to the fiscal fraud resulted from fictitious acquisitions of goods and services done by Romanian firms which have as beneficiaries other commercial societies which are fiscally registered in Romania. Being empirically examined, the fiscal fraud will be presented through the use of some figures which will describe the detailed operations step by step.For the cases we have chosen to present we will describe the real circuit of goods and money according to the documents. We will also refer to the possibility of identifying the risk of fiscal fraud that results from the reports provided by the economic agents for different state institutions. We will also consider the information provide by the books of prime entry and bookkeeping, documents which have to be written by the commercial societies according to the Law accountancy nr. 82/199, with further modifications and completions. The mechanisms of fiscal fraud in use can be identical with the ones presented in this paper or they can be different as „new elements” can appear; these „new elements” depend on the type of activity performed, the modifications the legislative framework, the performers’ creativity or other external or internal factors which are not identified by the fiscal organs. By identifying the fiscal fraud mechanisms and the way in which they function, the fiscal organs will be given the opportunity to take the necessary measures so that the fiscal resources of the state consolidated budget should not be affected by such operations. It is will known that we can speak of fiscal fraud and shadow economy in any country but ,according to the reports and statistics published by different international institutions, Romania’s shadow

  20. Mapas de ruido: mecanismo de control del ruido ambiental

    OpenAIRE

    Chávez García, Kelvin

    2012-01-01

    Los primeros mecanismos de control del ruido ambiental fueron los mapas acústicos. La Directiva Europea 2002149/CE del Parlamento Europeo y del Consejo de Evatuacián y Gestión del Ruido Ambiental, exige, a los estados miembros,  se midan los niveles de ruido, en su entorno local, con  el fin de contar con indicadores de ruido comunes. elaborar mapas de ruido y planes de acción destinados a reducir los efectos nocivos de ruido ambiental.  Las directrices para la elaboración de l...

  1. Forensic accounting in the fraud auditing case

    Directory of Open Access Journals (Sweden)

    Nataša Simeunović

    2016-11-01

    Full Text Available This paper presents a real case of digital forensic analysis in organizational fraud auditing process investigated using two different forensic tools, namely Tableau TD3 Touch Screen Forensic Imager and Access Data FTK Imager. Fraud auditing is more of a mindset than a methodology and has different approaches from financial auditing. Fraud auditors are mostly focused on exceptions, accounting irregularities, and patterns of their conduct. Financial auditors place special emphasis on the audit trail and material misstatements. A fraud case investigation of non-cash misappropriations committed by an employee, the warehouseman, will be presented herein in order to highlight the usefulness of fraud auditing, which can reveal many forms of financial crime and can be used in both private and public sector companies. Due to the computerized accounting environment, fraud investigation requires a combination of auditing, computer crime and digital forensic investigation skills, which can be achieved through joint efforts and cooperation of both digital investigator and fraud auditor as proposed herein.

  2. 7 CFR 276.3 - Negligence or fraud.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Negligence or fraud. 276.3 Section 276.3 Agriculture... Negligence or fraud. (a) General. If FNS determines that there has been negligence or fraud on the part of..., pay to FNS a sum equal to the amount of coupons issued as a result of such negligence or fraud. (b...

  3. ¿Qué es el fraude electoral? Su naturaleza, sus causas y consecuencias

    OpenAIRE

    Lehoucq, Fabrice

    2007-01-01

    La primera de las tres conclusiones de este estudio es que el fraude puede adoptar una amplia gama de formas, desde las violaciones de procedimiento a la ley electoral (con o sin la intención de alterar los resultados) hasta el abierto uso de la violencia en contra de los votantes. Segunda, aun cuando la manipulación del voto es parte integral de la competencia electoral, rara vez desempeña un papel decisivo. En todo caso, el fraude debilita la estabilidad política, ya que puede ser crucial c...

  4. Competencia política y fraude electoral en Chile, 1912-1925

    OpenAIRE

    Ponce de León Atria, Macarena

    2015-01-01

    Este artículo busca comprender las complejidades de la competencia electoral por el poder político en Chile en los inicios de su institucionalización. El fraude, sobre todo el cohecho, junto a la rotativa ministerial durante la llamada República Parlamentaria (1891-1925) han sido argumentos recurrentes en la historiografía para probar la crisis política del período. Este artículo cambia el foco sobre el parlamentarismo y el tipo de fraude, e intenta probar que, entre las diversas estrategias ...

  5. Tax FRAUD DETECTION ACTORS evasion between fiscal and penalty

    Directory of Open Access Journals (Sweden)

    Ionuț Spătărelu

    2017-12-01

    Full Text Available Fraud occurs both in the public and private sectors and is practiced most often in collusion with those around us, with colleagues, customers and suppliers targeting both material goods and goods from other categories. The consequences of fraud are enormous for the company and may threaten its existence and there is the possibility of putting its reputation at risk. Generally speaking, financial control acts and operations consist of documentary and factual verifications, written records of findings, appraisals and conclusions, as well as decisions on actions and possible coercions necessary to restore the compliance of controlled subjects’ financial activity with the law. Internal Auditing is a support function because it enables business managers and organizations to better manage their activities.

  6. Fraud Auditing and CPA Auditing Reform in American and Japanese

    OpenAIRE

    張, 影; ZHANG, Ying

    2006-01-01

    The public company audit is expected to detect frauds in the financial reporting of entity. But, if senior management of corporation want to perpetrate frauds, the auditors have a risk of material misstatement due to fraud. In this paper, I consider the history of public company auditing to improve the prevention and detection of material fraud and to educate financial statement users about frauds in financial statement of American corporation and Japanese corporation. The history also is sho...

  7. An Investigation of the Influence of the Worldwide Governance and Competitiveness on Accounting Fraud Cases: A Cross-Country Perspective

    Directory of Open Access Journals (Sweden)

    Rabeea Sadaf

    2018-02-01

    Full Text Available This article examines how worldwide governance, global competiveness, and other institutional determinants have influenced the number of accounting fraud cases in several countries. The researchers have focused more closely on the importance of ‘good governance’ as one of the indicators of development objectives in itself. The institutional perspective is employed to explain the complexity of frauds in different societies which can be compatible for the purposes of international judgments in order to increase the effectiveness of previous forensic accounting theories. In this paper, a linear regression model is tested where governance, competitiveness, and other institutional variables are associated with a measure of accounting fraud cases. From our results, we can merely claim that an increased level of controlled corruption and political stability might reduce the number of fraud cases in various countries, while more effective and independent governance services with a higher freedom of expression seemed to increase them. The existence of accounting crimes also appeared to be a suitable proxy of better competitiveness. Anglo-Saxon countries have more stated fraud cases than other countries, attributed, perhaps, to the finest commercial courts with the most professional and least corrupt judges in the world, with centuries of precedent cases and experience in dealing with fraud. Moreover, we believe that a better understanding of fraud detection is a potentially important element in forensic accounting analytics in the success of governance policies to enhance development and reduce the risk of bankruptcies related to the reported fraud cases of enterprises.

  8. Fraud and plagiarisim in school and career.

    Science.gov (United States)

    Agud, J L

    2014-10-01

    Between 0% and 94% of university students acknowledge having committed academic fraud. Its forms are varied: cheating on examinations, submitting someone else's work, plagiarism, false citations, false reporting on experiments, tests or findings in the medical history and physical examination, unfair behavior toward fellow students, and many others. The consequences of academic fraud include learning corruption, useless efforts by students and faculty, incorrect performance evaluations and unfair selection for jobs. Since this can be a prelude to future fraud as doctors or researches, the prevalence, risk factors, motivations, clinical appearances, detection and prevention of the disease of academic fraud are here reviewed. Copyright © 2014 Elsevier España, S.L.U. All rights reserved.

  9. Unsupervised learning for robust bitcoin fraud detection

    CSIR Research Space (South Africa)

    Monamo, Patrick

    2016-08-01

    Full Text Available The rampant absorption of Bitcoin as a cryptographic currency, along with rising cybercrime activities, warrants utilization of anomaly detection to identify potential fraud. Anomaly detection plays a pivotal role in data mining since most outlying...

  10. National Health Care Anti-Fraud Association

    Science.gov (United States)

    ... a Glance Pre-Conference Programs Conference Sessions Registration Hotel & Travel Information Conference Tracks Credit Opportunities Anti-Fraud Expo Sponsors Programs Budget Adequately for 2018 Trainings NETS Webinars Launch Webinar ...

  11. Is writing style predictive of scientific fraud?

    DEFF Research Database (Denmark)

    Braud, Chloé Elodie; Søgaard, Anders

    2017-01-01

    The problem of detecting scientific fraud using machine learning was recently introduced, with initial, positive results from a model taking into account various general indicators. The results seem to suggest that writing style is predictive of scientific fraud. We revisit these initial experime......The problem of detecting scientific fraud using machine learning was recently introduced, with initial, positive results from a model taking into account various general indicators. The results seem to suggest that writing style is predictive of scientific fraud. We revisit these initial...... experiments, and show that the leave-one-out testing procedure they used likely leads to a slight over-estimate of the predictability, but also that simple models can outperform their proposed model by some margin. We go on to explore more abstract linguistic features, such as linguistic complexity...

  12. El control del paludismo en colombia

    OpenAIRE

    Concha y Venegas, José Antonio

    2011-01-01

    La Malaria o Paludismo es una enfermedad que existe en nuestros pisos térmicos cálido y templado, pues las condiciones meteorológicas de éstos casi nunca alcanzan los límites de seguridad para la no existencia de esta enfermedad o sea: temperaturas menores de 16,1ºC. o mayores de 33.9ºC. y la humedad relativa por debajo del 60%.

  13. Control funcional de la red de radares del INM

    OpenAIRE

    Aguado Encabo, Fernando

    1999-01-01

    Ponencia presentada en: IV Simposio Nacional de Predicción del Instituto Nacional de Meteorología, celebrado en 1999 en Madrid Se describe una modificación introducida en la aplicación informática que controla el radar que hace que señale explícitamente la generación de los volúmenes cartesianos en ambos modos de operación. Esa información se usa posteriormente como base para realizar un control bastante completo del funcionamiento del sistema radar.

  14. Financial Statement Fraud Detection using Text Mining

    OpenAIRE

    Rajan Gupta; Nasib Singh Gill

    2013-01-01

    Data mining techniques have been used enormously by the researchers’ community in detecting financial statement fraud. Most of the research in this direction has used the numbers (quantitative information) i.e. financial ratios present in the financial statements for detecting fraud. There is very little or no research on the analysis of text such as auditor’s comments or notes present in published reports. In this study we propose a text mining approach for detecting financial statement frau...

  15. Tax evasion between fraud and legality

    Directory of Open Access Journals (Sweden)

    Opreţ Laura-Anca

    2017-12-01

    Full Text Available This paper focuses on detailing the general coordinates regarding tax evasion and the necessity of creating a common unitary European legal framework. Accounting information might mirror erroneously in a certain measure the micro to macroeconomic tendency of fraud by showing a gross image of available resources. It is of the utmost importance to become fully aware of causes for illicit practices, ways to fight any fraud attempts and to evaluate the accounting mechanism that both creates and identifies tax evasion.

  16. Employing Artificial Intelligence To Minimise Internet Fraud

    Directory of Open Access Journals (Sweden)

    Edward Wong Sek Khin

    2009-12-01

    Full Text Available Internet fraud is increasing on a daily basis with new methods for extracting funds from government, corporations, businesses in general, and persons appearing almost hourly. The increases in on-line purchasing and the constant vigilance of both seller and buyer have meant that the criminal seems to be one-step ahead at all times. To pre-empt or to stop fraud before it can happen occurs in the non-computer based daily transactions of today because of the natural intelligence of the players, both seller and buyer. Currently, even with advances in computing techniques, intelligence is not the current strength of any computing system of today, yet techniques are available which may reduce the occurrences of fraud, and are usually referred to as artificial intelligence systems.This paper provides an overview of the use of current artificial intelligence (AI techniques as a means of combating fraud.Initially the paper describes how artificial intelligence techniques are employed in systems for detecting credit card fraud (online and offline fraud and insider trading.Following this, an attempt is made to propose the using of MonITARS (Monitoring Insider Trading and Regulatory Surveillance Systems framework which use a combination of genetic algorithms, neural nets and statistical analysis in detecting insider dealing. Finally, the paper discusses future research agenda to the role of using MonITARS system.

  17. Automating Vendor Fraud Detection in Enterprise Systems

    Directory of Open Access Journals (Sweden)

    Kishore Singh

    2013-06-01

    Full Text Available Fraud is a multi-billion dollar industry that continues to grow annually. Many organisations are poorly prepared to prevent and detect fraud. Fraud detection strategies are intended to quickly and efficiently identify fraudulent activities that circumvent preventative measures. In this paper we adopt a Design-Science methodological framework to develop a model for detection of vendor fraud based on analysis of patterns or signatures identified in enterprise system audit trails. The concept is demonstrated be developing prototype software. Verification of the prototype is achieved by performing a series of experiments. Validation is achieved by independent reviews from auditing practitioners. Key findings of this study are: i automating routine data analytics improves auditor productivity and reduces time taken to identify potential fraud, and ii visualisations assist in promptly identifying potentially fraudulent user activities. The study makes the following contributions: i a model for proactive fraud detection, ii methods for visualising user activities in transaction data, iii a stand-alone MCL-based prototype.

  18. Cultura delcontrol del miedo al delito” como estrategia de dominación del poder global

    OpenAIRE

    Grosso García, Manuel Salvador

    2017-01-01

    Lo que propongo con el título es que el control del miedo al delito en las sociedades contemporáneas ha dejado de ser una estrategia represiva del Estado, para convertirse en uno de los rasgos más característicos de la cultura en la modernidad tardía. Controlar el delito se ha vuelto un asunto cotidiano, que atañe cada vez más a más personas. El control del delito es hoy un aspecto esencial en las agendas políticas2; forma parte de las propuestas de campaña de los candidatos y es uno de lo...

  19. Derechos digitales y control del ciberespacio

    Directory of Open Access Journals (Sweden)

    Carlos Eduardo Cortés S.

    2015-01-01

    Full Text Available Refiere que Microsoft fue acusado en 1990 de monopolio en colisión con IBM por el mercado del software. Cuenta cuál es el eje de la discusión y da a conocer que la Comisión Europea confirmó las pruebas sobre el abuso monopólico de Microsoft. Los triunfos legales de Microsoft en los Estados Unidos no se repiten en Europa. Concluye con que a esta empresa le espera un futuro complejo

  20. Holistic approach to fraud management in health insurance

    Directory of Open Access Journals (Sweden)

    Štefan Furlan

    2008-12-01

    Full Text Available Fraud present an immense problem for health insurance companies and the only way to fight fraud is by using specialized fraud management systems. The current research community focussed great efforts on different fraud detection techniques while neglecting other also important activities of fraud management. We propose a holistic approach that focuses on all 6 activities of fraud management, namely, (1 deterrence, (2 prevention, (3 detection, (4 investigation, (5 sanction and redress, and (6 monitoring. The main contribution of the paper are 15 key characteristics of a fraud management system, which enable construction of a fraud management system that provides effective and efficient support to all fraud management activities. We base our research on literature review, interviews with experts from different fields, and a case study. The case study provides additional confirmation to expert opinions, as it puts our holistic framework into practice.

  1. WAREHOUSE TRANSFERS AND FISCAL FRAUD

    Directory of Open Access Journals (Sweden)

    Stanciu Dorica

    2015-07-01

    Full Text Available The fraud and fiscal evasion phenomenon generate indisputable negative effects, which are felt directly on the level of fiscal receipts earnings, determining major distortions in the market’s functioning mechanism. If in the European Union, the contribution of the three large tax categories (direct tax, indirect and social contributions in forming revenue are relatively close, in Romania, fiscal and budget revenue are directly dependent on the indirect tax and duties, especially on VAT and various sales taxes. If there is reductions in the fiscal evasion as to what these taxes are concerned, the premises for creating budget resource needed to fund the economic growth are created. In judicial literature, tax evasion is considered as being the logic result of all defects and inadvertencies of an imperfect legislation, of broken application methods, as well as a lack of foreseeing and lack of skill on the law-maker’s side, with their excessive tax system is as guilty as those who contribute in creating it. Regardless of how this phenomenon is defined, fiscal evasion represents the lack of fulfillment by the taxpayer of his fiscal obligation. The field in which tax evasion acts is as widespread as the different taxes, manifesting especially in the direct and indirect taxes, influencing their efficiency.

  2. Predicting Healthcare Fraud in Medicaid: A Multidimensional Data Model and Analysis Techniques for Fraud Detection

    NARCIS (Netherlands)

    Thornton, Dallas; Mueller, Roland; Schoutsen, Paulus; van Hillegersberg, Jos

    2013-01-01

    It is estimated that approximately $700 billion is lost due to fraud, waste, and abuse in the US healthcare system. Medicaid has been particularly susceptible target for fraud in recent years, with a distributed management model, limited cross- program communications, and a difficult-to-track

  3. Reinforcement Tool of Whistleblowing to Eradicate Fraud in Public Sector

    Directory of Open Access Journals (Sweden)

    Basri Siti Aisyah

    2017-01-01

    Full Text Available Whistleblowing is an internal control system that be a way to reduce or eradicate fraud. This paper focuses on investigating the reasons for whistleblowing is not a preferred method to eradicate fraud. This paper starts with defining the term “whistleblowing”. In its simplest form, whistleblowing involves the act of reporting improper conduct within an organisation to internal or external parties. This paper explains the issues and effects concerning whistleblowing. One of the issues is the violation of public trust. Lastly, this paper will describe the reasons for resistance of people to blow the whistle. Among the reasons is the fear of reprisal. This is a concept paper and it aims to conduct interview session with the Head for every local authority in Melaka. The findings of this paper can be used by the Government to create a new model related to whistleblowing to eradicate fraud in public sector. The Government could use this paper as the support to enhance the achievement of National Key Result Areas (NKRAs Against Corruption.

  4. FraudMiner: A Novel Credit Card Fraud Detection Model Based on Frequent Itemset Mining

    Directory of Open Access Journals (Sweden)

    K. R. Seeja

    2014-01-01

    Full Text Available This paper proposes an intelligent credit card fraud detection model for detecting fraud from highly imbalanced and anonymous credit card transaction datasets. The class imbalance problem is handled by finding legal as well as fraud transaction patterns for each customer by using frequent itemset mining. A matching algorithm is also proposed to find to which pattern (legal or fraud the incoming transaction of a particular customer is closer and a decision is made accordingly. In order to handle the anonymous nature of the data, no preference is given to any of the attributes and each attribute is considered equally for finding the patterns. The performance evaluation of the proposed model is done on UCSD Data Mining Contest 2009 Dataset (anonymous and imbalanced and it is found that the proposed model has very high fraud detection rate, balanced classification rate, Matthews correlation coefficient, and very less false alarm rate than other state-of-the-art classifiers.

  5. FraudMiner: a novel credit card fraud detection model based on frequent itemset mining.

    Science.gov (United States)

    Seeja, K R; Zareapoor, Masoumeh

    2014-01-01

    This paper proposes an intelligent credit card fraud detection model for detecting fraud from highly imbalanced and anonymous credit card transaction datasets. The class imbalance problem is handled by finding legal as well as fraud transaction patterns for each customer by using frequent itemset mining. A matching algorithm is also proposed to find to which pattern (legal or fraud) the incoming transaction of a particular customer is closer and a decision is made accordingly. In order to handle the anonymous nature of the data, no preference is given to any of the attributes and each attribute is considered equally for finding the patterns. The performance evaluation of the proposed model is done on UCSD Data Mining Contest 2009 Dataset (anonymous and imbalanced) and it is found that the proposed model has very high fraud detection rate, balanced classification rate, Matthews correlation coefficient, and very less false alarm rate than other state-of-the-art classifiers.

  6. Panorama europeo del control de calidad del hormigón

    Directory of Open Access Journals (Sweden)

    García Meseguer, Álvaro

    1974-02-01

    Full Text Available The present state of the problem is presented with some detail, taking into account the work in course of the Editorial Committee CEB-CIB-FIP-RILEM on Statistical Quality Control of Concrete. In a comparative way the modus operandi, recently introduced in Spain through the new Code of Concrete EH 73, is also presented. The paper concludes commenting on the influence which the decrease of concrete strength has on the safety of the structure, a problem which is more complicated than it might appear at first sight.Se presenta con cierto detalle el estado actual del tema, a partir de los trabajos en curso del Comité Editorial CEB-CIB-FIP-RILEM sobre Control Estadístico de Calidad del Hormigón. De forma comparativa, se presenta también el modus operandi recientemente introducido en España por la nueva Instrucción del Hormigón EH 73. El artículo termina comentando la influencia que tiene un descenso de resistencia del hormigón en la seguridad de la estructura, tema éste más complejo de lo que puede parecer a primera vista.

  7. How to assess your green fraud risks

    International Nuclear Information System (INIS)

    2011-02-01

    Pressure to conform to a sustainability agenda is coming from customers, investors, employees, industry bodies and the media. This agenda is evolving into a critical part of an organisation's business model, and their relationships, opening up new market opportunities and supporting cost efficiencies. But all changes in business activities also raise the risk of fraud and abuse. Sustainability is no exception. The potential for fraud tends to be greater in new markets, when information is imperfect, standards of measurement and verification are not harmonised and governance is weak. The sustainability marketplace, taken as a whole, is all of these things. To a large extent, the types of fraud appearing are not new. They represent the application of tried and tested fraudulent practices to the sustainability arena. A comprehensive and robust design, rather than an ad hoc, piecemeal approach, is essential for a successful sustainability strategy. An awareness of the risk of potential fraud and the need to incorporate measures to protect against it are part of that process. Sustainable business practices, including a company's mitigation and carbon markets activities, are disclosed as either financial or non-financial data. In this paper, PwC examines some of the green fraud risks that companies face when engaged in such activities and the steps they can take to mitigate or eliminate them.

  8. Accounting Fraud: an estimation of detection probability

    Directory of Open Access Journals (Sweden)

    Artur Filipe Ewald Wuerges

    2014-12-01

    Full Text Available Financial statement fraud (FSF is costly for investors and can damage the credibility of the audit profession. To prevent and detect fraud, it is helpful to know its causes. The binary choice models (e.g. logit and probit commonly used in the extant literature, however, fail to account for undetected cases of fraud and thus present unreliable hypotheses tests. Using a sample of 118 companies accused of fraud by the Securities and Exchange Commission (SEC, we estimated a logit model that corrects the problems arising from undetected frauds in U.S. companies. To avoid multicollinearity problems, we extracted seven factors from 28 variables using the principal factors method. Our results indicate that only 1.43 percent of the instances of FSF were publicized by the SEC. Of the six significant variables included in the traditional, uncorrected logit model, three were found to be actually non-significant in the corrected model. The likelihood of FSF is 5.12 times higher when the firm’s auditor issues an adverse or qualified report.

  9. Uso de sistemas de control de versiones en el seguimiento continuo del trabajo del alumno

    OpenAIRE

    Riesco Albizu, Miguel; Díaz Fondón, M. Ángeles

    2010-01-01

    El seguimiento continuo del trabajo del alumno suele ser complicado cuando se trata prácticas de desarrollo de software. Además de ser tedioso y de difícil realización, puede ser una tarea considerablemente larga cuando el número de alumnos es elevado. En este trabajo se propone una combinación de técnicas, basadas en la utilización de un sistema de control de versiones, para hacer posible este seguimiento incluso con un número alto de alumnos. Peer Reviewed...

  10. El control de la limpieza de las arenas por medio del ensayo del azul de metileno

    Directory of Open Access Journals (Sweden)

    Ramírez Ortiz, J. L.

    1986-07-01

    Full Text Available In the first part of this work, the main lines of the investigation work developed at LABEIN on the «Influence of the limy and clayey slimes from calcareous crushed sands on concrete properties» are presented. As a consequence of it, new limits are proposed to consideration regarding the admissible content of slime in crushed sands, reaching a limit higher than 15%, controling the slime nature by means of an equivalent of normal sand and specially by Methylene Blue. The second part of the work is devoted to the development of the methodology for the obtention of Methylene Blue, in sands used in the elaboration of concrete which have a little amount of clay, taking as a base the method applied by French normative, duly adapted and with different expression of the results.Se muestran, en la primera parte del artículo, las líneas fundamentales del trabajo de investigación desarrollado en LABEIN, sobre la «Influencia de los finos calizos y arcillosos de arenas calizas de machaqueo, en las propiedades del hormigón». Como consecuencia del mismo, se proponen nuevos límites a considerar respecto al contenido admisible de finos en las arenas calizas de machaqueo, llegando a un límite superior del 15%, controlando la naturaleza de los finos por medio del equivalente de arena a vista, y, sobre todo, por el Azul de Metileno. En la segunda parte del artículo, se desarrolla la metodología utilizada para obtener el Azul de Metileno, en arenas utilizadas en la confección de hormigón, que poseen poca arcilla, basándose en el método aplicado por la normativa francesa, adaptado convenientemente y con diferente expresión de resultados.

  11. Exploring fraud triangle in understanding ethics pre-cautionary: a ...

    African Journals Online (AJOL)

    Exploring fraud triangle in understanding ethics pre-cautionary: a Malaysian ... Journal of Fundamental and Applied Sciences ... Various reports on the involvement of government officials in fraud cases indicate the lacking of ethical systems.

  12. Financial fraud and health: the case of Spain

    Directory of Open Access Journals (Sweden)

    Maria Victoria Zunzunegui

    2017-07-01

    Conclusion: The results suggest that financial fraud is detrimental to health. Further research should examine the mechanisms through which financial fraud impacts health. If our results are confirmed psychological and medical care should be provided, in addition to financial compensation.

  13. Fraud Indicators Applied to Legal Entities : An Empirical Ranking Approach

    NARCIS (Netherlands)

    S. van den Braak; R. Choenni; M.S. Bargh

    2014-01-01

    Legal persons (i.e., entities such as corporations, companies, partnerships, firms, associations, and foundations) may commit financial crimes or employ fraudulent activities like money laundering, tax fraud, or bankruptcy fraud. Therefore, in the Netherlands legal persons are automatically screened

  14. Efectos del control del picudo negro (Cosmopolites sordidus en el plátano.

    Directory of Open Access Journals (Sweden)

    Ignacio Armendáriz

    2016-06-01

    Full Text Available El objetivo del estudio fue comprobar el efecto en el plátano de las capturas masivas de adultos con feromonas y de la aplicación de hongos entomopatógenos sobre Cosmopolites sordidus. La investigación se realizó en el Carmen, Manabí, Ecuador, de diciembre 2013 a octubre 2014 en una parcela de nueva plantación de plátano Barraganete y se valoró el efecto de la eliminación de restos vegetales de las parcelas. El diseño experimental fue al azar con tres repeticiones. En laboratorio se comprobó la infectividad de la cepa de Beauveria bassiana sobre adultos del picudo negro y del picudo café (Metamasius hemipterus (92,80 y 100% en M. hemipterus frente a 46,70 y 16,20% en C. sordidus. Las capturas de adultos fueron continuas a lo largo del ensayo, con una media de 0,37 adultos/trampa/día. Los datos agronómicos indicaron una diferencia positiva y significativa (análisis de la varianza de los tratamientos frente al control en el perímetro del pseudotallo (F de 4,982 y en el peso de los racimos entre las parcelas limpias con feromonas y con hongos limpias frente al control (F= 3,994. Al comparar los tratamientos el peso del racimo y la longitud de los dedos fueron significativamente mayores en las parcelas de feromonas frente a las de hongos (F = 4,508. Las capturas de adultos con feromonas no estuvieron condicionadas por la limpieza de las parcelas, aunque esta sí incidió en la altura de las plantas (F= 4,245.

  15. A Research on the Responsibility of Accounting Professionals to Determine and Prevent Accounting Errors and Frauds: Edirne Sample

    Directory of Open Access Journals (Sweden)

    Semanur Adalı

    2017-09-01

    Full Text Available In this study, the ethical dimensions of accounting professionals related to accounting errors and frauds were examined. Firstly, general and technical information about accounting were provided. Then, some terminology on error, fraud and ethics in accounting were discussed. Study also included recent statistics about accounting errors and fraud as well as presenting a literature review. As the methodology of research, a questionnaire was distributed to 36 accounting professionals residing in Edirne city of Turkey. The collected data were then entered to the SPSS package program for analysis. The study revealed very important results. Accounting professionals think that, accounting chambers do not organize enough seminars/conferences on errors and fraud. They also believe that supervision and disciplinary boards of professional accounting chambers fulfill their responsibilities partially. Attitude of professional accounting chambers in terms of errors, fraud and ethics is considered neither strict nor lenient. But, most accounting professionals are aware of colleagues who had disciplinary penalties. Most important and effective tool to prevent errors and fraud is indicated as external audit, but internal audit and internal control are valued as well. According to accounting professionals, most errors occur due to incorrect data received from clients and as a result of recording. Fraud is generally made in order to get credit from banks and for providing benefits to the organization by not showing the real situation of the firm. Finally, accounting professionals state that being honest, trustworthy and impartial is the basis of accounting profession and accountants must adhere to ethical rules.

  16. Fraud detections for online businesses: a perspective from blockchain technology

    OpenAIRE

    Cai, Yuanfeng; Zhu, Dan

    2016-01-01

    Background: The reputation system has been designed as an effective mechanism to reduce risks associated with online shopping for customers. However, it is vulnerable to rating fraud. Some raters may inject unfairly high or low ratings to the system so as to promote their own products or demote their competitors. Method: This study explores the rating fraud by differentiating the subjective fraud from objective fraud. Then it discusses the effectiveness of blockchain technology in objective f...

  17. DETECTING AND REPORTING THE FRAUDS AND ERRORS BY THE AUDITOR

    OpenAIRE

    Ovidiu Constantin Bunget; Alin Constantin Dumitrescu

    2009-01-01

    Responsibility for preventing and detecting fraud rest with management entities.Although the auditor is not and cannot be held responsible for preventing fraud and errors, in yourwork, he can have a positive role in preventing fraud and errors by deterring their occurrence. Theauditor should plan and perform the audit with an attitude of professional skepticism, recognizingthat condition or events may be found that indicate that fraud or error may exist.Based on the audit risk assessment, aud...

  18. Big data based fraud risk management at Alibaba

    OpenAIRE

    Chen, Jidong; Tao, Ye; Wang, Haoran; Chen, Tao

    2015-01-01

    With development of mobile internet and finance, fraud risk comes in all shapes and sizes. This paper is to introduce the Fraud Risk Management at Alibaba under big data. Alibaba has built a fraud risk monitoring and management system based on real-time big data processing and intelligent risk models. It captures fraud signals directly from huge amount data of user behaviors and network, analyzes them in real-time using machine learning, and accurately predicts the bad users and transactions....

  19. Assessment of food fraud vulnerability in the spices chain

    NARCIS (Netherlands)

    Silvis, I.C.J.; Ruth, van S.M.; Fels, van der Ine; Luning, P.A.

    2017-01-01

    Recent scandals have increased the need to strengthen companies’ ability to combat fraud within their own organizations and across their supply chain. Vulnerability assessments are a first step towards the inventory of fraud vulnerability and fraud mitigation plans. Spices are reported frequently

  20. Mapas de ruido: mecanismo de control del ruido ambiental

    Directory of Open Access Journals (Sweden)

    Kelvin Chávez García

    2012-12-01

    Full Text Available Los primeros mecanismos de control del ruido ambiental fueron los mapas acústicos. La Directiva Europea 2002149/CE del Parlamento Europeo y del Consejo de Evatuacián y Gestión del Ruido Ambiental, exige, a los estados miembros,  se midan los niveles de ruido, en su entorno local, con  el fin de contar con indicadores de ruido comunes. elaborar mapas de ruido y planes de acción destinados a reducir los efectos nocivos de ruido ambiental.  Las directrices para la elaboración de los  mapas  acústicos son en base a la normativa  Española sobre ruido. Los requerimientos  en base a la normativa, garantizan los resultados, lo cual permitirá elaborar los planes de acción. El estudio busca comunicar la necesidad de utilizar herramientas como  los  mapas  acústicos y ejercer un control de los  impactos por ruido ambiental.

  1. Autoevaluación del Sistema de Control Interno Autoevaluación del Sistema de Control Interno

    Directory of Open Access Journals (Sweden)

    Rubí Consuelo Mejía Quijano

    2005-06-01

    Full Text Available La autoevaluación del control es un elemento del Sistema de Control Interno que permiteel diagnóstico y el fortalecimiento organizacional. Se desarrolla en toda la entidad y supone el apoyo de la alta dirección, apoyo representado en recursos físicos y la orientación que lebrinde durante su aplicación.Dicho elemento genera mayor responsabilidad en los empleados, al involucrarlos en el análisisde fortalezas y debilidades del sistema de control, al comprometerlos con la recolección de la información que soporta el juicio sobre el estado del sistema y al permitirles proponer planesde mejoramiento que contribuyan al logro del objetivo del sistema de control, y por ende alde la organización.Las dificultades en su aplicación pueden provenir de aspectos relacionados con la culturaorganizacional: si el personal no está dispuesto a colaborar con los grupos de apoyo en elsuministro de la información, si existe apatía con el proceso y si no se cuenta con personas capacitadas para realizarlo.El proceso se efectúa en tres etapas; la primera consiste en la planeación, en la que el Comité de Autoevaluación compromete la gerencia y se asignan actividades y responsabilidades; sedefine el cronograma de trabajo, los recursos necesarios y se capacita a los grupos de apoyo;la segunda se refiere a la ejecución, consistente en el levantamiento de la información que soporta el análisis de cada uno de los elementos del sistema de control y permite emitir juicios objetivos sobre su desempeño; finalmente, la tercera, elaboración del informe, da cuenta delos resultados de la autoevaluación del sistema de control, de su desarrollo y sus dificultades, y establece las propuestas de mejora.Control Self-Assessment is an element of the Internal Control System which allows the organizational diagnose and strengthening. It is run throughout the entity and supposes the support from the high managerial circle. This support is in the form of physical

  2. 38 CFR 3.901 - Fraud.

    Science.gov (United States)

    2010-07-01

    ..., Compensation, and Dependency and Indemnity Compensation Forfeiture § 3.901 Fraud. (a) Definition. An act... death benefit payable. (2) Amount of compensation payable but for the forfeiture. No benefits are... affidavit, declaration, certificate, statement, voucher, or paper, concerning any claim for benefits under...

  3. Looking at Debit and Credit Card Fraud

    Science.gov (United States)

    Porkess, Roger; Mason, Stephen

    2012-01-01

    This article, written jointly by a mathematician and a barrister, looks at some of the statistical issues raised by court cases based on fraud involving chip and PIN cards. It provides examples and insights that statistics teachers should find helpful. (Contains 4 tables and 1 figure.)

  4. A systematic approach to study electoral fraud

    DEFF Research Database (Denmark)

    Leemann, Lucas; Bochsler, Daniel

    2014-01-01

    , we propose a more encompassing approach, testing for several empirical implications of different possible forms of fraud. To illustrate this approach we rely on a case of electoral irregularities in one of the oldest democracies: In a Swiss referendum in 2011, one in twelve municipalities irregularly...

  5. An Analysis of Fraud on the Internet.

    Science.gov (United States)

    Baker, C. Richard

    1999-01-01

    Examines the issue of fraud on the Internet and discusses three areas with significant potential for misleading and fraudulent practices: securities sales and trading; electronic commerce, including privacy and information protection; and the rapid growth of Internet companies, including advertising issues. (Author/LRW)

  6. Internet Fraud: Information for Teachers and Students

    Science.gov (United States)

    Nkotagu, Gabriel Hudson

    2011-01-01

    Internet fraud takes a number of forms with the responsible individuals changing tactics rapidly to avoid detection. The perpetrators rely on telemarketing, emails, as well as presenting themselves personally to unsuspecting people. The evolution of internet marketing as well as ecommerce and the ease of connectivity create increasing…

  7. Ethics in health care: healthcare fraud

    African Journals Online (AJOL)

    Ethics CPD Supplement: Ethics in health care: Healthcare Fraud. S10. Vol 56 No 1 Supplement 1. S Afr Fam Pract 2014. Introduction. Vintage images are easily found depicting a virtuous doctor with a look of honesty and compassion on his or her face bending over a patient, stethoscope in hand, ready to perform a clinical ...

  8. Control integrado del marchitamiento vascular del clavel ocasionado por Fusarium oxysporum f.sp. dianthi

    Directory of Open Access Journals (Sweden)

    León Jorge

    1993-06-01

    Full Text Available Las enfermedades vasculares del clavel, ocasionadas,
    principalmente, por Fusarium oxysporumf.sp. dianthi, y en menor grado por Phialophora cinerescens, constituyen un factor limitante del cultivo del clavel en Colombia. Estas enfermedades se introdujeron aColombia, en material de propagación infectado, procedente de diversos paIses desde hace más de quince anos, y su incidencia ha aumentado progresivamente, ocasionando pérdidas muy importantes y con un incremento muy significativo de los costos de producción. La alta incidencia de las enfermedades vasculares
    se debe a su fácil propagación a través de esquejes
    infectados, a su rápida diseminación por formas diversas, a la alta persistencia del patógeno en el suelo y al alto costo y la baja eficiencia de las medidas de control utilizadas (Arbeláez, 1987a.

  9. Ordenamiento territorial: del control a la democratización

    Directory of Open Access Journals (Sweden)

    Patricia Azucena Sacipa

    2001-01-01

    Full Text Available Ordenamiento Territorial: del control a la democratización. (Resumen Las políticas públicas de ordenamiento territorial adquieren importancia hoy desde diferentes perspectivas, entre ellas, dentro de los actuales procesos de agudización de los conflictos socioterritoriales expresados cada vez más en hechos intranacionales violentos. En Colombia, algunas de estas políticas contemplan la posibilidad de democratizar el Estado colombiano a través de las mismas; con el fin de analizar la posibilidad de democratización del Estado colombiano - en el que fuerzas paralelas al Estado se disputan el control territorial a través de la fuerza -, a partir de la implementación de las políticas públicas de ordenamiento territorial, como estrategia de control y regulación de los conflictos socioterritoriales, se propone observar a través de un caso especifico (el departamento del Guaviare, la importancia de la existencia de un efectivo control a largo plazo, como condición preliminar para garantizar la democracia.

  10. The Cressey hypothesis (1953 and an investigation into the occurrence of corporate fraud: an empirical analysis conducted in Brazilian banking institutions

    Directory of Open Access Journals (Sweden)

    Michele Rílany Rodrigues Machado

    2017-11-01

    Full Text Available ABSTRACT This article fills a technical-scientific gap that currently exists in the Brazilian literature on corporative fraud, by combining the theoretical framework of agency theory, of criminology, and of the economics of crime. In addition, it focuses on a sector that is usually excluded from analyses due to its specific characteristics and shows the application of multinomial logit panel data regression with random effects, which is rarely used in studies in the area of accounting. The aim of this study is to investigate the occurrence of corporative fraud, as well as cases of fraud in Brazilian banking institutions, by using detection variables related to the Cressey fraud triangle. Research into fraud and methods of detecting fraud has grown in management literature, especially after the occurrence of various corporative scandals in the 1990s. Although regulatory agencies have increased their investments in monitoring and control, fraud investigations and convictions are still common in the day-to-day administration of banks, as can be seen in the Brazilian Central Bank and the National Financial System Resource Council’s databases of punitive proceedings. We believe that this article will have a positive impact in the area of accounting sciences, since it involves corporative fraud in a multidisciplinary form and because it provides the incentive to use a quantitative tool that can help increase the development of similar studies in the area. This study tested the theory that the dimensions of the fraud triangle condition the occurrence of corporative fraud in Brazilian banking institutions. Thirty-two representative variables of corporative fraud were identified in the theoretical-empirical review, which were reduced to seven latent variables by the principal component analysis. Finally, the seven factors formed the independent variables in the multinomial logit models used in the hypothesis tests, which presented promising results.

  11. Aplicaciones de la tecnologia de control termico y de madurez del concreto en Colombia

    OpenAIRE

    Quimbay Herrera, Rodrigo

    2009-01-01

    La Tecnología del control térmico y de madurez del concreto (TCTM) tiene un potencial muy amplio en la industria del cemento y del concreto en Colombia, tanto por sus múltiples aplicaciones en los procesos de control de calidad en obra (instrumentación de elementos, control de probetas), como en el control de calidad de recepción en planta para la materia prima (control en tiempo real del cemento). Igualmente, en el control de producción de las diferentes mezclas (e...

  12. Técnicas de Control del Confort en Edificios

    Directory of Open Access Journals (Sweden)

    M. Castilla

    2010-07-01

    Full Text Available Resumen: La mayor parte del tiempo, las personas realizan sus actividades cotidianas en el interior de edificios, siendo por tanto preciso controlar las condiciones de confort (térmico, visual y calidad de aire en el interior de los mismos, intentando minimizar el consumo energético simultáneamente. Este trabajo presenta una revisión de técnicas de control del confort en edificios. También muestra los resultados obtenidos en la implementación de un sistema de control jerárquico, que permite obtener situaciones de confort térmico adecuadas en el interior del CDdI-CIESOL-ARFRISOL (Contenedor Demostrador de Investigación - Centro de Investigación de la Energía Solar - Proyecto Singular Estratégico ARFRISOL de la Universidad de Almería. Palabras Clave: Control jerárquico, Confort térmico, Confort visual, Calidad de aire

  13. THE INFLUENCE OF BOARD OF COMMISSIONERS AND AUDIT COMMITTEE EFFECTIVENESS, OWNERSHIP STRUCTURE, BANK MONITORING, AND FIRM LIFE CYCLE ON ACCOUNTING FRAUD

    Directory of Open Access Journals (Sweden)

    Synthia Madya Kusumawati

    2013-06-01

    Full Text Available Financial statement fraud has cost market participants, including investors, employees, creditors, and pensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality, integrity, and transparency of financial information. Financial statement fraud is a serious threat to market participants’ confidence in published audited financial statements. Financial statement fraud has recently received considerable attention from the business community, accounting profession, academicians, and regulators. This paper sheds light on the factors that may increase the likelihood of financial statement fraud. This study empirically tests the impact of board of commissioners and audit committee effectiveness, ownership structure, bank monitoring, and the firm life cycle on the probability of accounting fraud. Hypothesis testing was carried out by using logistic regression model using fraud data from BAPEPAM-LK (Indonesia Stock Exchange Supervisory Agency during the years of 2005-2011. The result of this study indicates that the audit committee effectiveness and controlled family ownership reduce the fraud probability. However, the effectiveness of board commissioners, foreign ownership, bank monitoring, and the firm life cycle do not have any effect on fraud probability.

  14. Avances en la regulación y control del estado térmico del horno alto

    Directory of Open Access Journals (Sweden)

    Babich, A.

    1997-04-01

    Full Text Available An automated system of direction (SAD for the control of the thermal state of the hearth of the blast furnace is used, taking into account the interrelation existing between the pig iron temperature and its silicon content. By the magnitude of the thermal exergy of the process, which determines the heat work capacity the variations in the heating of the hearth can be valued and carried out the necessary control and regulation actions, such as the variations in the pulverized coal injection and in the sinter/coke relation in the melting bed of the blast furnace.

    Se utiliza un sistema automatizado de dirección (SAD para el control del estado térmico del crisol del horno alto, teniendo en cuenta la relación que existe entre la temperatura del arrabio y su contenido de silicio. Por la magnitud de la exergía térmica del proceso, que determina la capacidad de trabajo del calor, se pueden valorar las variaciones de calentamiento del crisol y realizar las acciones necesarias de control y regulación, como son las variaciones en la inyección de carbón pulverizado y en la relación sinterizado/coque en el lecho de fusión del horno alto.

  15. Eficiencia del extracto de Ricinus communis para el control del mosquito Culex

    Directory of Open Access Journals (Sweden)

    Diego Tomás Corradine Mora

    2014-05-01

    Full Text Available Este artículo evaluó el efecto insecticida del extracto de Ricinus communis sobre larvas de mosquitos Culex. A las 24 h la mortalidad es de 8.33 % con dosis de 1 mL del extracto en una concentración de 500 ppm; 35 % en dosis de 1 mL de una concentración de 1000 ppm; 65 % en dosis de 5 mL de una concentración de 1000 ppm; 98.33 % con 10 mL en concentración de 1000 ppm; testigos 3.3 %. Cuando se evaluó el efecto insecticida del extracto aplicado por aspersión en concentraciones de 500, 750 y 1000 ppm, se consiguieron mortalidades de 18.33, 36.66 y 48.32 %, respectivamente. Ninguna de las concentraciones evaluadas alcanzó el cien por ciento de letalidad. En la prueba de semicampo, solo se logró una mortalidad de 9 %. Se evidenció que el extracto tiene un mejor efecto insecticida para el control de ejemplares inmaduros en estado larvario que sobre los adultos.

  16. Uncovering Document Fraud in Maritime Freight Transport Based on Probabilistic Classification

    NARCIS (Netherlands)

    Triepels, Ron; Feelders, A.J.; Daniels, Hennie

    2015-01-01

    Deficient visibility in global supply chains causes significant risks for the customs brokerage practices of freight forwarders. One of the risks that freight forwarders face is that shipping documentation might contain document fraud and is used to declare a shipment. Traditional risk controls are

  17. Identifying Procurement Fraud in Defense Agencies: An Analysis of the Government Purchase Card Program

    Science.gov (United States)

    2011-04-30

    fielding, contracting, interoperability, organizational behavior, risk management , cost estimating, and many others. Approaches range from... COSO ), (Whittington & Pany, 2012). In addition, the Federal Financial Management Improvement Act of 1996 identified internal control as an...fraud indicators within the DoD Government Purchase Card Programs and provides recommendations for improving the management of Government Purchase

  18. Uncovering document fraud in maritime freight transport based on probabilistic classification

    NARCIS (Netherlands)

    Triepels, Ron; Feelders, A. F.; Daniels, Hennie

    2015-01-01

    Deficient visibility in global supply chains causes significant risks for the customs brokerage practices of freight forwarders. One of the risks that freight forwarders face is that shipping documentation might contain document fraud and is used to declare a shipment. Traditional risk controls are

  19. Fraud and Misconduct in Medical Research

    Directory of Open Access Journals (Sweden)

    Ali Moghtaderi

    2012-03-01

    Full Text Available During the last year we had observed different types of misconduct in the submitted manuscripts into the editorial office. Those are included attempted theft of data, presence of ghost authors, gift authorship, dual submissions, salami publications, falsification and some other types of fraud. Our analysis in the editorial office led us to conclude that research fraud is an important issue and should be discussed clearly. The emphasis on competition and pressure to produce published materials, while internal intention to discover the scientific truth may foster a conflict between personal career goals and human intellectual motivation; finally may induce research misconduct. Having accurate and good knowledge in this field is mandatory for researchers especially the younger ones. In the first part of this article we will discuss a short but important part of the history of this problem and in the second part definition and editorial response will be reviewed

  20. "Viabilidad económica del control de la iluminacion fotovoltaica en autopistas del Ecuador"

    OpenAIRE

    Ríos Villacorta, Alberto

    2014-01-01

    Uno de los problemas más críticos de la operación y gestión de las autopistas es el elevado consumo de energía en los sistemas de iluminación. El desarroll o e implementación de innovadores sistemas de control y la integración de sistemas renovables de generación eléctrica en los sistemas de alumbrado permitirán obtener un significativo ahorro energético en las autopistas. El Gobierno del Ecuador ha iniciado u n ambicioso proyecto de construcción de nuevas autopis...

  1. The Road from Foolishness to Fraud

    Science.gov (United States)

    Park, R. L.

    2000-12-01

    Ancient beliefs in demons and magic still sweep across the modern landscape, but they are now dressed in the language and symbols of science. This is pseudoscience. At least in the beginning, its practitioners may believe it to be science, just as witches and faith healers may truly believe they can call forth supernatural powers. What may begin as honest error, however, has a way of evolving through almost imperceptible steps from self-delusion to fraud.

  2. TAX EVASION BETWEEN FRAUD AND OPTIMIZATION

    Directory of Open Access Journals (Sweden)

    Emilia Cornelia STOICA

    2017-05-01

    Full Text Available Tax optimization, often called legal tax evasion is the use of methods and techniques that are within the law, in order to reduce or even cancel the tax liability. To achieve such an approach, the taxpayer or his advisers must know in depth the tax law - and by extension, the financial and administrative law - and, moreover, must be functional tax jurisdictions which allow the use of appropriate assemblies. The recent leasks, as WikiLeaks, LuxLeaks, SwissLeaks, Panama Papers etc. on financial flows to tax havens highlight the far-reaching unprecedented evasion and tax fraud, both in the amounts involved - trillions of dollars - and sophisticated assemblies used primarily by multinational companies to the detriment of the public finances of Member territory headquarters and branches which are located and, therefore, detrimental economic and social life of those countries. Tax evasion is based on legal mechanisms which, combined together in the montages of increasingly complex, allowing operators, mostly multinational legal entities to circumvent national tax law and not pay the taxes due. The border between tax optimization, tax evasion and fraud is very thin, optimization using various legal methods to reduce the tax owed, whereas tax evasion using illegal means, which covered crime. Tax evasion reveals either optimize or fraud. There is a significant international dimension of tax evasion because it is favored by multinational corporations operating conditions.

  3. THE FORENSIC ACCOUNTING AND CORPORATE FRAUD

    Directory of Open Access Journals (Sweden)

    Joshua Onome Imoniana

    2013-04-01

    Full Text Available This study is aimed at analyzing the characteristics of forensic accounting services performed by the accounting firms in Brazil, using an exploratory approach. At the end, performs a discourse analysis on a speech proffered by the CEO of one of the key players of forensic accounting service provider (Kroll in Brazil. In order to orientate this reflection, we pose the following question: what is the characteristic of forensic accounting that substantiates it as professional accountants’ innovation to curb corporate accounting malpractices? In this intent, we accept the premise that the bone of contention in some unhealthy business environment is the inability of auditor to track frauds. We used the icons (categories and/or nodes that dynamically represent formalism in the theory of self re-production to explain the patterns met in the speech. Our finding makes us to conclude that the idea that frauds have been least detected by auditors begins to gain shape as auditors are more adequately trained to detect fraud instead of emphasizing the traditional segregation of duties and safeguard of assets.

  4. FISCAL FRAUD IN TEXTILE AND CLOTHING IMPORTS

    Directory of Open Access Journals (Sweden)

    STANCIU Dorică

    2015-05-01

    Full Text Available We have appreciated that this paper can be structured in four chapters that will explain the inevitable negative effects generated by tax and fiscal fraud, which are felt in the level of fiscal revenue, determining major malfunctions in the mechanism of the markets. In the economic reality and in the rise of the tax fraud phenomenon, in the contemporary fiscal doctrine it is stated that the public desiderate of “loyal collaboration between the tax payer and the revenue agency” with the purpose of correctly setting taxes and tariffs and other required fund needed for creating public interest monetary funds. The economic, social and political globalization tendencies of the last decade have stimulated and supported actions relating to eluding the fiscal dispositions, actions which have moved more and more from the center of the national fiscal system towards the exterior, outside the field of action of the national fiscal law. In this regard show that reducing fiscal evasion, allows the creation of budgetary resources, necessary for funds allocation for economical growth. In Romania, one of the basic economic problems is the lack of investment resources allocated, these being the main contributor to economic growth, in which the reduction of fraud and tax evasion is the solution to increase this allocation which can be rated as one of the priority tasks of the state.

  5. Importancia del apoyo familiar en el control de la glucemia

    Directory of Open Access Journals (Sweden)

    RODRÍGUEZ-MORÁN MARTHA

    1997-01-01

    Full Text Available Objetivo. Determinar la importancia del apoyo familiar en el control de la glucemia en diabéticos no insulino dependientes. Material y métodos. Se diseñó un estudio de casos y controles, considerando como casos a los pacientes con glucemia o = 140 mg/dl. El apoyo familiar se determinó con el cuestionario Environmental Barriers to Adherence Scales, que estima el apoyo otorgado para que el paciente siga las indicaciones terapéuticas. Se incluyeron 32 casos y 50 controles. Resultados. El apoyo familiar que recibe el paciente se asocia significativamente a la presencia de glucemia <140 mg/dl (razón de momios = 3.9; IC95% 1.4-11.1. Las demás variables no mostraron asociación significativa. Conclusiones. El apoyo familiar que reciben los enfermos influye en el control de la glucemia.

  6. Molecular assay to fraud identification of meat products.

    Science.gov (United States)

    Doosti, Abbas; Ghasemi Dehkordi, Payam; Rahimi, Ebrahim

    2014-01-01

    Detection of species fraud in meat products is important for consumer protection and food industries. A molecular technique such as PCR method for detection of beef, sheep, pork, chicken, donkey, and horse meats in food products was established. The purpose of this study was to identification of fraud and adulteration in industrial meat products by PCR-RFLP assay in Iran. In present study, 224 meat products include 68 sausages, 48 frankfurters, 55 hamburgers, 33 hams and 20 cold cut meats were collected from different companies and food markets in Iran. Genomic DNA was extracted and PCR was performed for gene amplification of meat species using specific oligonucleotid primers. Raw meat samples are served as the positive control. For differentiation between donkey's and horse's meat, the mitochondrial DNA segment (cytochrome-b gene) was amplified and products were digested with AluI restriction enzyme. Results showed that 6 of 68 fermented sausages (8.82%), 4 of 48 frankfurters (8.33%), 4 of 55 hamburgers (7.27%), 2 of 33 hams (6.6%), and 1 of 20 cold cut meat (5%) were found to contain Haram (unlawful or prohibited) meat. These results indicate that 7.58% of the total samples were not containing Halal (lawful or permitted) meat and have another meat. These findings showed that molecular methods such as PCR and PCR-RFLP are potentially reliable techniques for detection of meat type in meat products for Halal authentication.

  7. Factores de necesidad asociados al uso adecuado del control prenatal

    Directory of Open Access Journals (Sweden)

    Clarybel Miranda Mellado

    2016-07-01

    Full Text Available Introducción: Por las implicaciones sociales de la mortalidad y morbilidad materna es importante determinar los factores de necesidad que influyen en el uso adecuado del control prenatal en gestantes de Sincelejo. Materiales y Métodos: Estudio analítico de corte transversal, que incluyó 730 gestantes, seleccionadas mediante muestreo aleatorio por conglomerados, de las comunas de la ciudad. La información fue recolectada por medio de una encuesta sociodemográfica, una ficha de uso de control prenatal y un Cuestionario para evaluar los factores de necesidad  propuestos por el Modelo de Promoción de la Salud de Nola Pender. Las gestantes fueron contactadas en sus domicilios y diligenciaron los instrumentos. Los datos fueron analizados aplicando estadística descriptiva e inferencial para determinar las asociaciones entre variables. Resultados: El 97,7% (713 de las gestantes asistía al control prenatal, con una mediana de 4 controles prenatales. Un 2,3% (17 no lo habían iniciado al momento de la encuesta y 24,4% (178 hizo uso inadecuado. El 80,7% (589 de las gestantes califican su estado de salud como bueno o muy bueno, 94,8% (692 percibieron beneficios del control prenatal. Se encontró asociación significativa entre la percepción de beneficios y el uso adecuado de control prenatal [OR=5,5 (IC 95%: 2,8 - 10,8]. Discusión y Conclusiones: La percepción que las mujeres tienen sobre los buenos resultados que reporta la asistencia al control prenatal, es el principal factor que puede explicar la adherencia al control y el cumplimiento regular de las consultas. Cómo citar este artículo: Miranda C, Castillo IY. Factores de necesidad asociados al uso adecuado del control prenatal. Rev Cuid. 2016; 7(2: 1345-51. http://dx.doi.org/10.15649/cuidarte.v7i2.340

  8. SPECIFIC MECHANISMS AND METHODS FOR ESTIMATING TAX FRAUD

    Directory of Open Access Journals (Sweden)

    Brindusa Tudose

    2016-12-01

    Full Text Available In the last decades, tax fraud has grown, being catalogued as a serious impediment in the way of economic development. The paper aims to make contributions on two levels: a Theoretical level - by synthesis methodologies for estimating tax fraud and b Empirical level - by analyzing fraud mechanisms and dynamics of this phenomenon, properly established methodologies. To achieve the objective, we have appealed to the qualitative and quantitative analysis. Whatever the context that generates tax fraud mechanisms, the ultimate goal of fraudsters is the same: total or partial avoidance of taxation, respectively obtaining public funds unduly. The increasing complexity of business (regarded as a tax base and failure to adapt prompt of legal regulations to new contexts have allowed diversification and “improving” the mechanisms of fraud, creating additional risks for accuracy estimates of tax fraud.

  9. CONSEQUENCES OF FRAUD AT THE PRESENTATION OF THE FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Florentina Istrate

    2017-12-01

    Full Text Available The field of tax evasion has generally been the subject of research at different levels on a number of occasions. However, reality demonstrates that tax fraud today is far from being properly and completely perceived, so the mechanisms designed to prevent and combat it are far from being effective.Tax evasion is a very difficult concept to express, and there is no clear definition of tax fraud. When it comes to fraud, there is also talk of legal or legitimate fraud, illegal fraud, international evasion, legal and illegal evasion, tax havens or refugees, abuse of the right to flee to the tax, freedom to choose the least taxed way, or fiscal underestimation, law fraud or underground economy.

  10. Aportes para la comprensión del fenómeno del control social sobre las mujeres

    Directory of Open Access Journals (Sweden)

    Mariana Malet Vázquez

    2014-07-01

    Full Text Available Contenido: introducción. Precisiones sobre algunos conceptos. Control social. Enfoques feministas del derecho penal. Análisis de algunas normas penales desde la perspectiva de la mujer. Obra abierta

  11. Decision Tree Approach to Discovering Fraud in Leasing Agreements

    OpenAIRE

    Horvat Ivan; Pejić Bach Mirjana; Merkač Skok Marjana

    2014-01-01

    Background: Fraud attempts create large losses for financing subjects in modern economies. At the same time, leasing agreements have become more and more popular as a means of financing objects such as machinery and vehicles, but are more vulnerable to fraud attempts. Objectives: The goal of the paper is to estimate the usability of the data mining approach in discovering fraud in leasing agreements. Methods/Approach: Real-world data from one Croatian leasing firm was used for creating tow mo...

  12. Survey of Insurance Fraud Detection Using Data Mining Techniques

    OpenAIRE

    Sithic, H. Lookman; Balasubramanian, T.

    2013-01-01

    With an increase in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection has become an emerging topics of great importance for academics, research and industries. Financial fraud is a deliberate act that is contrary to law, rule or policy with intent to obtain unauthorized financial benefit and intentional misstatements or omission of amounts by deceiving users of financial statements, especially investors and creditors. Data mining tec...

  13. Stateless Puzzles for Real Time Online Fraud Preemption

    OpenAIRE

    Rahman, Mizanur; Recabarren, Ruben; Carbunar, Bogdan; Lee, Dongwon

    2017-01-01

    The profitability of fraud in online systems such as app markets and social networks marks the failure of existing defense mechanisms. In this paper, we propose FraudSys, a real-time fraud preemption approach that imposes Bitcoin-inspired computational puzzles on the devices that post online system activities, such as reviews and likes. We introduce and leverage several novel concepts that include (i) stateless, verifiable computational puzzles, that impose minimal performance overhead, but e...

  14. Detection of Fraud in Audit and Forensic Investigation

    OpenAIRE

    Kupková, Barbora

    2011-01-01

    Economic crime is always actual theme, even more when economy finds itself in crisis. It is a well-known fact, that in such times fraud risk increases even inside organizations. This thesis is dealing with economic crime from the perspective of auditor and fraud examiner and likewise in the terms of Czech criminal law. Fraud, as both professions call economic criminality, implies higher costs for organizations, that's why both private and government sector organizations strives to fight it. S...

  15. Identifying frauds and anomalies in Medicare-B dataset.

    Science.gov (United States)

    Jiwon Seo; Mendelevitch, Ofer

    2017-07-01

    Healthcare industry is growing at a rapid rate to reach a market value of $7 trillion dollars world wide. At the same time, fraud in healthcare is becoming a serious problem, amounting to 5% of the total healthcare spending, or $100 billion dollars each year in US. Manually detecting healthcare fraud requires much effort. Recently, machine learning and data mining techniques are applied to automatically detect healthcare frauds. This paper proposes a novel PageRank-based algorithm to detect healthcare frauds and anomalies. We apply the algorithm to Medicare-B dataset, a real-life data with 10 million healthcare insurance claims. The algorithm successfully identifies tens of previously unreported anomalies.

  16. Fraud Risk Factors and Audit Programme Modifications: Evidence from Jordan

    Directory of Open Access Journals (Sweden)

    Modar Abdullatif

    2013-03-01

    Full Text Available This study explores how audit firms in Jordan deal with the presence of fraud risk factors in audit clients. In doing so, the study seeks to explore which fraud risk factors are more important to Jordanianauditors, and how Jordanian auditors consider modifying their audit programmes when fraud risk factors are present in clients. The study uses a structured questionnaire that was administered to seniorlevel auditors in the largest Jordanian audit firms. The findings show that almost all of the 20 fraud risk factors included in the questionnaire were only slightly important (if not unimportant, a finding that is arguably alarming. The perceived importance of modifying the audit programme in the presence of each fraud risk factor was related to the perceived importance of the fraud risk factor itself. However, changes in the nature and extent of audit procedures were more important than changes in the timing of the procedures or the members of the audit team. The most important fraud risk factors were related to the characteristics of management and its attitude towards the audit, while the least important fraud risk factors were related to the difficulties in the client’s financial performance. Factor analysis found that the fraud risk factors could be classified into four separate groups. Possible interpretations of the findings were discussed, such as considering the Jordanian business environment characteristics, and the findings were compared to those of extant international studies.

  17. Implementación del control interno en la gestión institucional del Cuerpo General de Bomberos Voluntarios del Perú

    OpenAIRE

    Barbarán Barragán, Gloria María

    2008-01-01

    La importancia del presente trabajo de investigación es una de las principales herramientas para dar a conocer el Control Interno basado en el Informe del comité de organizaciones patrocinadoras de la comisión de Treadway (committe of sponsoring organizations of the treadway commission), (COSO-ERM) Enterprise risk management (la gestión del riesgo) en una entidad gubernamental. Los controles internos fomentan la eficiencia, eficacia y economía de los recursos, reducen el riesgo de pérdida de ...

  18. Especificaciones del servicio de medición y control del riesgo vascular

    Directory of Open Access Journals (Sweden)

    SEFAC-Comisión-Servicios-Profesionales-Farmacéuticos.

    2016-09-01

    Full Text Available En abril de 2013, la Sociedad Española de Farmacia Familiar y Comunitaria (SEFAC pr esentó su propuesta sobre servicios profesionales farmacéuticos (SPF, cuyo fin es cubrir las necesidades relacionadas tanto con la atención de los pacientes que utilizan medicamentos como con la salud pública. Esta propuesta ofrece un planteamiento sobre la implantación y desarrollo de los SPF con el objetivo de impulsar su prestación por las farmacias comunitarias en los próximos años. De acuerdo con dicha propuesta, todos los SPF que constituyen el catálogo de servicios contarán con un documento de especificaciones. El objeto de este documento de especificaciones es definir y caracterizar el servicio de prevención y control del riesgo vascular con un doble objeto: • Apoyar al farmacéutico comunitario y a sus colaboradores en el ofrecimiento, prestación, difusión, financiación y concertación de este servicio. • Servir de guía a los farmacéuticos comunitarios que desean implantar este servicio en la farmacia o elaborar un procedimiento normalizado de trabajo para su realización. Este documento se complementa con la Guía de actuación para el farmacéutico comunitario en pacientes con hipertensión arterial (HTA y riesgo cardiovascular (RCV. Documento de consenso GIAF-UGR, SEFAC y SEH-LELHA y con el programa impacHta: formación SEFAC y SEH-LELHA en hipertensión y riesgo vascular. Se recomienda también el uso de las tablas para el cálculo del riesgo vascular Framingham, SCORE (Systematic Coronary Risk Evaluation y Regicor (Registre Gironí del Cor.

  19. A fraud prevention policy: Its relevance and implication at a university of technology in South Africa

    Directory of Open Access Journals (Sweden)

    Amelia Rorwana

    2015-08-01

    Full Text Available Using research grants administrators and their clients (academic researchers as the lens, this paper investigated the relevance and implication of a fraud prevention policy at a University of Technology (UoT in South Africa. The paper adopted a quantitative approach in which closed-ended questions were complemented by open-ended questions in the survey questionnaire in the attempt to capture the perceptions of both research grants administrators and their clients on the relevance and implications of a fraud and irregularity prevention policy. The results indicate that both research grants administrators (71.4 %, and their clients (73% do not know if UoTx has a fraud and irregularity policy. While only 36% of research grants administrators indicated that they would feel safe reporting deceitful activities, a slight majority (59% of the clients reported same. With regards to the steps to follow to report fraudulent activity, it was noted that while all (100% the research grants administrators noted that they were clueless, ironically an overwhelming majority of their clients indicated otherwise. Notwithstanding, both research grants administrators and their clients (93% and 95% respectively concurred that a fraud prevention policy was necessary for UoTx. The implication is that having phenomenal controls that are not effectively publicized, monitored or worse still overridden by someone are useless.

  20. Red flags in detecting credit cooperative fraud: the perceptions of internal auditors

    Directory of Open Access Journals (Sweden)

    Cristian Baú Dal Magro

    2017-07-01

    Full Text Available Purpose – Red flags are mechanisms that can be used by internal auditors for early detection of possible fraud. In this context, the aim of this study was to identify the relevance credit unions’ internal auditors attribute to red flags in assessing fraud risk. Design/methodology/approach – This article is characterized as descriptive concerning its goals, as a survey as to is procedures, and as quantitative in reference to its approach to the problem. The sample onsists of 51 internal auditors working in Credit Union Centers in southern Brazil. Findings – Results indicate that, in the assessment of fraud risk, internal auditors attribute greater importance to red flags referring to operational activities and internal control procedures. In addition, it is suggested that internal auditors are not impartial concerning their perception of relevance of most of the warning signs of the possibility of fraud. Originality/value – The findings contribute by demonstrating to internal auditors the need for greater attention to the use of red flags as auditing tools.

  1. Seguimiento multidisciplinario en el control del penfigoide de membranas mucosas

    Directory of Open Access Journals (Sweden)

    Fabiano Jeremias

    2011-06-01

    Full Text Available El término penfigoide de membranas mucosas designa un grupo de enfermedades vesículo-bulosas autoinmunes crónicas, que afectan predominantemente mucosas. El presente artículo describe dos casos clínicos de penfigoide de membranas mucosas con compromiso gingival y tuvo como objetivo resaltar la importancia de un correcto diagnóstico de la lesión y discutir la conducta terapéutica. Fueron realizados diversos exámenes complementares como, examen de Nikolsky, biopsia incisional, investigación de células LE y de anticuerpos antinucleares, además de la evaluación de médicos especializados en dermatología y oftalmología. Fue fundamental la substitución de dentífricos, la orientación nutricional y psicológica, el cuidado con la higiene, además del uso de corticoides tópicos. Hubo periodos de remisión y exacerbación del cuadro clínico durante el seguimiento, fue necesario el ajuste en la terapéutica y refuerzo en los cuidados con la higiene bucal. Es muy importante la interacción multidisciplinaria en la atención de estos casos para el control del tratamiento y seguimiento, además de reforzar todas las orientaciones y cuidados en lo que se refiere a la salud bucal y cautela en el uso de corticoides.

  2. Using Nuclear Techniques to Combat Food Fraud

    International Nuclear Information System (INIS)

    Frew, Russell; Cannavan, Andrew

    2015-01-01

    Horse meat in your beef burger. Melamine in milk powder. Dilution of your superior-quality honey, whiskey, fruit juice or rice with inferior substitutes. Reports of food fraud make regular headlines in the media, but how big is the problem? It is very difficult to say because one of the objectives of the deception perpetrated on consumers is to avoid detection, but an estimate by the World Customs Organisation puts the cost of food fraud at US $49 billion annually. There are many different types of food fraud, but two have particular food safety implications; economically motivated adulteration (EMA), and substitution. A Federal Register Notice 2 of a 2009 FDA Open Meeting defines EMA as “The fraudulent, intentional substitution or addition of a substance in a product for the purpose of increasing the apparent value of the product or reducing the cost of its production, i.e., for economic gain. EMA includes dilution of products with increased quantities of an already-present substance (e.g., increasing inactive ingredients of a drug with a resulting reduction in strength of the finished product, or watering down of juice) to the extent that such dilution poses a known or possible health risk to consumers, as well as the addition or substitution of substances in order to mask dilution.” The investment by producers in technology to ensure safety and quality should result in higher prices and greater market access for their produce. The higher prices, however, provide the motivation for fraudsters. When a fraudster puts a genuine producer’s label on a cheaper product to pass it off as the higher quality article the result is, at the very least, a loss of sale for the genuine producer. If the consumer has a bad experience with the item, brand damage will result and possibly even liability for recall or response

  3. Cyber fraud tactics, techniques and procedures

    CERN Document Server

    Howard, Rick

    2009-01-01

    Written and edited by known experts in the field, the content is indeed of high quality and very informative. The logical structure and writing style are excellent, which is a challenging task when there are so many contributors. The book is a must-read for several reader categories. I strongly recommend some of the technical chapters to advanced undergraduate and graduate computer science students. Law students can use the book to grasp the necessary technical background material for investigating cyber fraud. Finally, it is also for readers who wish to learn about the current state of

  4. Commander’s (Executive officer’s) Guide for Detecting and Deterring Procurement Frauds in Military Unit (Organization) of Armed Forces of Ukraine

    Science.gov (United States)

    2009-06-01

    are control activities which reduce the risks ( COSO ICIF). E. FRAUD MANAGEMENT Why present fraud management separately from internal control? The...challenges that increase the risk of fraudulent activity. a. Decentralization of Management Historically, the Ukrainian Armed Forces combined an inherited...of the Treadway Commission ( COSO ): a process, effected by an entity’s board of directors, management , and other personnel, designed to provide

  5. Categorizing and Describing the Types of Fraud in Healthcare

    NARCIS (Netherlands)

    Thornton, Dallas; Brinkhuis, Michel; Amrit, Chintan; Aly, Robin

    2015-01-01

    Today, the over $2 trillion US healthcare system is ravaged by fraud, waste, and abuse, with an estimated one-third of all these costs frivolously spent in such ways. Sun Tzu wrote, "Every battle is won or lost before it's ever fought." To combat healthcare fraud, we must understand it and the forms

  6. 29 CFR 453.12 - Meaning of fraud or dishonesty.

    Science.gov (United States)

    2010-07-01

    ... STANDARDS GENERAL STATEMENT CONCERNING THE BONDING REQUIREMENTS OF THE LABOR-MANAGEMENT REPORTING AND DISCLOSURE ACT OF 1959 Scope of the Bond § 453.12 Meaning of fraud or dishonesty. The term “fraud or dishonesty” shall be deemed to encompass all those risks of loss that might arise through dishonest or...

  7. 20 CFR 410.699a - Penalties for fraud.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Penalties for fraud. 410.699a Section 410.699a Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL COAL MINE HEALTH AND SAFETY ACT OF 1969... Review, Finality of Decisions, and Representation of Parties § 410.699a Penalties for fraud. The penalty...

  8. Factors Responsible for Students' Involvement in Internet Fraud as ...

    African Journals Online (AJOL)

    Internet fraud is one of the most rapidly increasing forms of cybercrime. It has become rampant among students generally because they make use of different Internet devices in schools. The purpose of this study was to examine the factors responsible for students' involvement in Internet fraud as expressed by tertiary ...

  9. Big data based fraud risk management at Alibaba

    Directory of Open Access Journals (Sweden)

    Jidong Chen

    2015-12-01

    Full Text Available With development of mobile internet and finance, fraud risk comes in all shapes and sizes. This paper is to introduce the Fraud Risk Management at Alibaba under big data. Alibaba has built a fraud risk monitoring and management system based on real-time big data processing and intelligent risk models. It captures fraud signals directly from huge amount data of user behaviors and network, analyzes them in real-time using machine learning, and accurately predicts the bad users and transactions. To extend the fraud risk prevention ability to external customers, Alibaba also built up a big data based fraud prevention product called AntBuckler. AntBuckler aims to identify and prevent all flavors of malicious behaviors with flexibility and intelligence for online merchants and banks. By combining large amount data of Alibaba and customers', AntBuckler uses the RAIN score engine to quantify risk levels of users or transactions for fraud prevention. It also has a user-friendly visualization UI with risk scores, top reasons and fraud connections.

  10. BEHAVIOR BASED CREDIT CARD FRAUD DETECTION USING SUPPORT VECTOR MACHINES

    Directory of Open Access Journals (Sweden)

    V. Dheepa

    2012-07-01

    Full Text Available Along with the great increase of internet and e-commerce, the use of credit card is an unavoidable one. Due to the increase of credit card usage, the frauds associated with this have also increased. There are a lot of approaches used to detect the frauds. In this paper, behavior based classification approach using Support Vector Machines are employed and efficient feature extraction method also adopted. If any discrepancies occur in the behaviors transaction pattern then it is predicted as suspicious and taken for further consideration to find the frauds. Generally credit card fraud detection problem suffers from a large amount of data, which is rectified by the proposed method. Achieving finest accuracy, high fraud catching rate and low false alarms are the main tasks of this approach.

  11. Corporate fraud and bank loans:Evidence from china

    Institute of Scientific and Technical Information of China (English)

    Yunsen; Chen; Song; Zhu; Yutao; Wang

    2011-01-01

    Receiving punishment from regulators for corporate fraud can affect financing contracts between a firm and its bank,as both the firm’s credit risk and information risk increase after punishment By focusing on Chinese firms’borrowing behavior after events of corporate fraud,we find that firms’bank loans after punishment are not only significantly lower,but are also less than those for non-fraudulent firms.In addition,loan interest rates after punishment are not only higher than before,but also higher than those for their non-fraudulent counterparts.In addition,we find that corporate fraud indirectly destabilizes the"performance-bank loan"relationship.Our results suggest that corporate fraud negatively affects a firm’s ability to source debt financing,which provides new evidence about the economic consequences of fraud.

  12. Continuous Fraud Detection in Enterprise Systems through Audit Trail Analysis

    Directory of Open Access Journals (Sweden)

    Peter J. Best

    2009-03-01

    Full Text Available Enterprise systems, real time recording and real time reporting pose new and significant challenges to the accounting and auditing professions. This includes developing methods and tools for continuous assurance and fraud detection. In this paper we propose a methodology for continuous fraud detection that exploits security audit logs, changes in master records and accounting audit trails in enterprise systems. The steps in this process are: (1 threat monitoring-surveillance of security audit logs for ‘red flags’, (2 automated extraction and analysis of data from audit trails, and (3 using forensic investigation techniques to determine whether a fraud has actually occurred. We demonstrate how mySAP, an enterprise system, can be used for audit trail analysis in detecting financial frauds; afterwards we use a case study of a suspected fraud to illustrate how to implement the methodology.

  13. Corporate fraud and bank loans: Evidence from china

    Directory of Open Access Journals (Sweden)

    Yunsen Chen

    2011-09-01

    Full Text Available Receiving punishment from regulators for corporate fraud can affect financing contracts between a firm and its bank, as both the firm’s credit risk and information risk increase after punishment. By focusing on Chinese firms’ borrowing behavior after events of corporate fraud, we find that firms’ bank loans after punishment are not only significantly lower, but are also less than those for non-fraudulent firms. In addition, loan interest rates after punishment are not only higher than before, but also higher than those for their non-fraudulent counterparts. In addition, we find that corporate fraud indirectly destabilizes the “performance-bank loan” relationship. Our results suggest that corporate fraud negatively affects a firm’s ability to source debt financing, which provides new evidence about the economic consequences of fraud.

  14. Lecciones aprendidas en el control del tabaquismo en España Lessons learned from tobacco control in Spain

    OpenAIRE

    Esteve Fernández; Joan R. Villalbí; Rodrigo Córdoba

    2006-01-01

    En España ha sido visible la creciente implicación de la sociedad civil en la demanda de políticas de control del tabaquismo. Las bases para la creación del Comité Nacional para la Prevención del Tabaquismo (CNPT) fueron asentadas en 2004. A finales de ese año la intensa actuación para concretar las acciones reguladoras del incipiente Plan Nacional para la Prevención del Tabaquismo culminó en una ley que permitió un salto cualitativo, aprovechando la trasposición legal de la directiva europea...

  15. Los biocidas vegetales en el control del biodeterior o del patrimonio documental. Perspectivas e impacto

    OpenAIRE

    Sofía Borrego-Alonso

    2015-01-01

    Los procesos de biodeterioro afectan a los sistemas industriales de d istintos sectores productivos (industrias del petróleo, del papel, energética, etc.), a los biomateriales y al patrimonio cultural de cada nación. Los principales agentes que causan el biodeterioro del patrimonio documental son los microorganismos y los in sectos que utilizan el papel , como fuente nutritiva y junto a las condiciones ambientales inadecuadas, aceleran el deterioro de los diferentes soporte...

  16. El problema del control de la Tuberculosis en Colombia

    Directory of Open Access Journals (Sweden)

    Gilberto Rueda P.

    1979-10-01

    Full Text Available

    Bogotá, Noviembre de 1.978
    Señor Presidente de la Academia
    Doctor CésarAugusto Pantoja
    E. S. D.
    Señor Presidente:


    La Comisión con la cual Ud. ha tenido a bien honrarnos, ha analizado el problema del control de la Tuberculosis en Colombia en la siguiente forma:
    Resúmen: La TBC en Colombia como en todos, los países del tercer mundo constituye problema prioritario de salud pública.
    Los datos oficiales colombianos determinan 50.000 pacientes activos en tratamiento y 12.000 casos nuevos bacteriólogicamente diagnosticados por año.
    Se han denunciado numerosos casos de TBC exrrapulmonar no diagnosticables bacteriológicamente.
    La vacunación BCC, de acuerdo con cifras oficiales, cubre el 780/0 de la población infantil globalmente, pero solamente el 300/0 de los menores de 1 año y el 430/0 de los menores de 4 años, lo cual es claramente insuficiente.
    El descubrimiento de casos a base únicamente del recurso bacteriológico debe ser basado en una infraestructura humana y técnica prácticamente perfecta para que éste recurso cumpla un efecto que no sea contraproducente.
    El tratamiento utilizado en Colombia, recomendado por la OMS se hace a base de drogas bacteriostáticas de bajo costo, utilizadas por períodos prolongados que van de 1 año a 18 meses y que provocan un abandono del 230/0 según cifras oficiales.

    La Unión Internacional contra la Tuberculosis con la aquiescencia de la OMS ha estudiado esquemas modernos de tratamiento con las llamadas "drogas esenciales" bacteriolíticas que, en períodos breves (6 a 9 meses curan más del 950/0 de los pacientes. El Seminario Nacional de TBC (Bogotá - abril/78 recomendó la introducción de estas drogas para uso general en el país.
    Se hace un resumen de los principales esquemas recomendados.


  17. Evolución del Programa de Control de Tuberculosis en el Servicio Seccional de Salud del Meta

    Directory of Open Access Journals (Sweden)

    Pedro Pablo Velásquez Rico

    1990-04-01

    Full Text Available

    La Academia Nacional de Medicina y el Ministerio de Salud patrocinaron en la sede de nuestra Corporación, un Seminario Coordinado por el académico doctor Gilberto Rueda Pérez, para estudiar el estado actual de la Campana contra la Tuberculosis en el país y optimizar las labores que en este caso se adelantan.
    Corno reconocimiento y estímulo al trabajo más completo y objetivo de los presentados en este certamen. publicamos el estudio que sobre la lucha anti-tuberculosa en el Meta. realizó la delegación de este Departamento. Médico Coordinador:’ Dr. Velásquez.

    Prólogo
    Dentro del marco del XII CURSO DE EPIDEMIOLOGIA y CONTROL DE LA TUBERCULOSIS, para médicos, enfermeras y bacteriólogas realizado del 3 al 30 de octubre de 1988, en el Hospital Santa Clara, organizado por la sección de Transmisibles del Ministerio de Salud a cargo del Doctor Guido Chaves Montagno; se llevó también a cabo el XVIII SEMINARIO NACIONAL DE EVALUACION DEL PROGRAMA DE TUBERCULOSIS, en el cual cada Servicio Seccional de Salud presentó un trabajo para concurso, mostrando la evolución del programa del año 1982 a 1987.

    Concurso en el cual el primer puesto le fue otorgado al Programa de Control de Tuberculosis del Servicio Seccional de Salud del Meta: este trabajo es el que a continuación se presenta. Quiere el Coordinador del Programa en el Meta, presentar agradecimientos al Ministerio de Salud y al Instituto Nacional de Salud por el gran apoyo que siempre se le ha brindado; lo mismo ljue a todos los funcionarios del Servicio Seccional de Salud, como a los de los diferentes organismos de salud del Departamento y un reconocimiento muy especial a todo el grupo de Tuberculosis del Hospital San Antonio de Villavicencio, donde funciona el Consultorio de Vías Respiratorias; ya que gracias a su activa participación en las diferentes actividades del Programa es quc se

  18. Fraude e plágio em pesquisa e na ciência: motivos e repercussões Fraude y plagio en la investigación y la ciencia: razones y repercusiones Fraud and plagiarism in research and in science: reasons and repercussions

    Directory of Open Access Journals (Sweden)

    Marta Sauthier

    2011-03-01

    motivaciones para los fraudes y plagios van desde la competitividad, pasando por la globalización y las posibilidades de la documentación electrónica hasta el reconocimiento de la necesidad de perfeccionamiento moral del cuerpo social de las diferentes clases sociales, el nivel socioeconómico, cultural o grado de formación.News and reports about fraud and plagiarism in science and by scientific researchers have been published in magazines and newspapers with wide circulation in Brazil and abroad. As active professionals and researchers in academia, we should consider such occurrences, and also discuss and disseminate them. The objects of this study are fraud and plagiarism in research and science. The objectives: to describe fraud and plagiarism in science, in scientific research and in publications, and to analyze the repercussions of those phenomena in terms of the ethics of scientific research and the respective publications. We used an inductive method and a qualitative approach in this descriptive and documentary research. The primary sources were newspapers, magazines and electronic documentation. The motivations for fraud and plagiarism range from competitiveness to globalization as well as electronic documentation and the possibilities of recognition, the point to the need for moral improvement in the social group and the different social classes, economic level and cultural or graduation degree.

  19. Ranking Tenis Soft V1: Software para el Control del Ranking del Tenis de Mesa

    Directory of Open Access Journals (Sweden)

    Santiago Calero Morales

    2009-12-01

    Full Text Available El trabajo enumera algunos pasos metodológicos a tener en cuenta para el diseño de un sistema informático. En la confección del mismo se estudió varias características del mercado nacional, aspecto que tributa en el diseño del negocio, la selección del lenguaje de programación y el gestor de bases de datos, así como la confección del sistema de ayuda, entre otros aspectos. El software ha sido implementado en el país por parte de la Federación Nacional de Tesis de Mesa en algunas competencias, con vistas a depurar el código y a fiscalizar las competiciones auspiciadas por ésta.

  20. Apuntes antropológicos para el estudio del control social

    OpenAIRE

    Pablo Quintero

    2005-01-01

    La cuestión delcontrol social” ha sido abordada ampliamente por las ciencias sociales desde principios del siglo XX; comúnmente estos abordajes se han realizado desde una perspectiva sociológica que trata esta cuestión sólo a lo interno de una sociedad determinada. Partiendo del concepto de sociabilidad este articulo pretende generar una aproximación teórica al estudio delcontrol social” desde una perspectiva antropológica que dé cuenta de la amplia gama de posibilidades que genera su est...

  1. Importancia del manual de los sistemas contables en el sistema de control interno.

    OpenAIRE

    Nicolás Valdés Rodríguez

    2007-01-01

    La dirección administrativa del país en los últimos 3 años ha insistido en la necesidad de profundizar en los mecanismos de control económico –financiero de las entidades, el presente trabajo va dirigido a contribuir en alguna medida a lograr ese propósito. El sistema contable de una Entidad forma parte indisoluble del Sistema de Control Interno de la misma, por la vinculación tan estrecha que existe entre los mismos. El objetivo fundamental del trabajo ”Importancia del Manual de ...

  2. Neural fraud detection in credit card operations.

    Science.gov (United States)

    Dorronsoro, J R; Ginel, F; Sgnchez, C; Cruz, C S

    1997-01-01

    This paper presents an online system for fraud detection of credit card operations based on a neural classifier. Since it is installed in a transactional hub for operation distribution, and not on a card-issuing institution, it acts solely on the information of the operation to be rated and of its immediate previous history, and not on historic databases of past cardholder activities. Among the main characteristics of credit card traffic are the great imbalance between proper and fraudulent operations, and a great degree of mixing between both. To ensure proper model construction, a nonlinear version of Fisher's discriminant analysis, which adequately separates a good proportion of fraudulent operations away from other closer to normal traffic, has been used. The system is fully operational and currently handles more than 12 million operations per year with very satisfactory results.

  3. Aplicación del CMJ para el control del entrenamiento en las sesiones de velocidad

    Directory of Open Access Journals (Sweden)

    P. Jiménez-Reyes

    2011-01-01

    Full Text Available Como respuesta a la necesidad de ajustar las cargas de entrenamiento de los velocistas en las sesiones de velocidad, motivada por la gran variabilidad en el número de series que los entrenadores utilizan y el desconocimiento sobre cuántas series realizar, cuándo deben interrumpir un entrenamiento o qué herramienta usar para controlar de forma óptima el entrenamiento de carrera, se llevó a cabo este estudio, en el que se intentó abordar la relación entre el grado de carga y la fatiga, medida a través de las pérdidas de velocidad y de la capacidad de salto y por el estrés metabólico. Participaron 18 velocistas de nivel nacional e internacional. Realizaron carreras de 40, 60 y 80 m realizadas a la máxima velocidad posible hasta perder un 3% de la velocidad. Se llevó a cabo en tres sesiones diferentes distanciadas en una semana. Antes y después de cada carrera realizaban 3 saltos con contramovimiento (CMJ y se realizaron tomas de lactato en la primera y última repetición realizada. Las pérdidas producidas en las sucesivas carreras presentó una alta relación entre las distancias y la disminución del salto. En 40 m esta pérdida fue equivalente a la pérdida de velocidad, 3,1% para 40 m, pero aumentó al 6,7% en 60 m y al 8,3% en 80 m. Esta relación entre las pérdidas en CMJ y las distancias recorridas podría utilizarse como indicador del grado de fatiga que producen los distintos tipos de esfuerzos realizados y, por tanto, serían útiles para el control y dosificación de la carga de entrenamiento.

  4. VALIDEZ Y FIABILIDAD DEL RADAR PARA EL CONTROL DE LA VELOCIDAD DEL REMATE EN VOLEIBOL

    Directory of Open Access Journals (Sweden)

    David Valadés Cerrato

    2007-01-01

    trabajo tiene dos objetivos: a comprobar la validez del radar al registrar la velocidad del balón en el remate, y b establecer la distancia de ubicación del radar respecto a la red, que permita obtener datos fiables de la velocidad máxima del balón en el remate. Se realizó un doble estudio para conseguir los objetivos de la investigación. Veinticuatro jugadoras de superliga participaron en el primer estudio, y cuatro jugadoras de superliga participaron en el segundo estudio. En el primer estudio, la velocidad del balón en el remate se midió con el radar y con análisis fotogramétrico a partir de la filmación realizada. Los datos obtenidos muestran una correlación de 0,98 entre los registros tomados por el radar y los obtenidos del análisis fotogramétrico. En el segundo estudio, el radar se ubicó a cuatro, cinco, seis y siete metros de distancia de la red para registrar las velocidades imprimidas al balón en la ejecución del remate. Los resultados obtenidos muestran que la ubicación ideal del radar para registrar la velocidad del remate debe ser a una distancia de 5 metros de la red. Esta ubicación fue la que presentó mayor estabilidad de los registros, medias de velocidades más altas y menor coeficiente de variación.

  5. MAPPING FRAUD RISK IN FINANCIAL AUDIT – SALES OPERATIONS

    Directory of Open Access Journals (Sweden)

    Ioan RADU

    2013-10-01

    Full Text Available This paper provides an effective tool «fraud risk map« for organizations and auditors in mathematic assessment procedures, with real, tangible results, regarding the organization’s fraud risk exposure. Overcoming the fade and purely theoretical risk assessment methods («based on professional judgement – risk: high, medium, low«, the paper presents risk indicators as warning signals and quantitative and qualitative methods for risk assessment. Illustrating scalability methods and developping a practical tools for material misstatement of the economic entity financial statements, the case study presented, on sales operations, brigs added value to auditors work in the fraud risk assessment procedures.

  6. Determinants of Accounting Frauds:Perceptions of Indonesian Civil Servants

    Directory of Open Access Journals (Sweden)

    Hadri Kusuma

    2017-10-01

    Full Text Available This study aimed to examine a number of factors that affect the accounting fraud. This study used the variables consisting of information asymmetry, organizational commitment and individual morality. Theauthors study surveyed the employees at the Office for Management of Regional Revenue, Finance and Assets (Dinas Pendapatan Pengelolaan Keuangan Aset, Yogyakarta Province. This study uses convenience sampling technique method. The data from 96 respondents revealed that the variables of information asymmetry and organizational commitment significantly enhanced the accounting fraud while the individual morality significantly diminished the accounting fraud.

  7. PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUD

    Directory of Open Access Journals (Sweden)

    Rozmita Dewi Yuniarti Rozali

    2015-12-01

    Full Text Available This study aims to determine the effect of implementation of risk based internal auditing on fraud prevention on internal audit Inspection Office Bank BRI Bandung Region. The sample used by 18 internal auditors in Inspection Office of Bank BRI Bandung Region saturated sampling method. Based on calculation of simple regression analysis obtained result that every increase of implementation of risk based internal auditing (X will lead to increase fraud prevention (Y. It shows that there is a positive influence between the implementation of risk based internal auditing on fraud prevention on the internal audit of Inspection Office of Bank BRI Bandung Region.

  8. Fraud Risk Modelling: Requirements Elicitation in the Case of Telecom Services

    DEFF Research Database (Denmark)

    Yesuf, Ahmed; Wolos, Lars Peter; Rannenberg, Kai

    2017-01-01

    Telecom providers are losing tremendous amounts of money due to fraud risks posed to Telecom services and products. Currently, they are mainly focusing on fraud detection approaches to reduce the impact of fraud risks against their services. However, fraud prevention approaches should also...... be investigated in order to further reduce fraud risks and improve the revenue of Telecom providers. Fraud risk modelling is a fraud prevention approach aims at identifying the potential fraud risks, estimating the damage and setting up preventive mechanisms before the fraud risks lead to actual losses....... In this paper, we highlight the important requirements for a usable and context-aware fraud risk modelling approach for Telecom services. To do so, we have conducted two workshops with experts from a Telecom provider and experts from multi-disciplinary areas. In order to show and document the requirements, we...

  9. Uncovering Document Fraud in Maritime Freight Transport Based on Probabilistic Classification

    OpenAIRE

    Triepels , Ron; Feelders , Ad; Daniels , Hennie

    2015-01-01

    Part 4: Data Analysis and Information Retrieval; International audience; Deficient visibility in global supply chains causes significant risks for the customs brokerage practices of freight forwarders. One of the risks that freight forwarders face is that shipping documentation might contain document fraud and is used to declare a shipment. Traditional risk controls are ineffective in this regard since the creation of shipping documentation is uncontrollable by freight forwarders. In this pap...

  10. Combating Fraud in Online Social Networks: Detecting Stealthy Facebook Like Farms

    OpenAIRE

    Ikram, Muhammad; Onwuzurike, Lucky; Farooqi, Shehroze; De Cristofaro, Emiliano; Friedman, Arik; Jourjon, Guillaume; Kaafar, Mohammad Ali; Shafiq, M. Zubair

    2015-01-01

    As businesses increasingly rely on social networking sites to engage with their customers, it is crucial to understand and counter reputation manipulation activities, including fraudulently boosting the number of Facebook page likes using like farms. To this end, several fraud detection algorithms have been proposed and some deployed by Facebook that use graph co-clustering to distinguish between genuine likes and those generated by farm-controlled profiles. However, as we show in this paper,...

  11. Development of surface enhanced Raman scattering (SERS) spectroscopy monitoring of fuel markers to prevent fraud

    Science.gov (United States)

    Wilkinson, Timothy; Clarkson, John; White, Peter C.; Meakin, Nicholas; McDonald, Ken

    2013-05-01

    Governments often tax fuel products to generate revenues to support and stimulate their economies. They also subsidize the cost of essential fuel products. Fuel taxation and subsidization practices are both subject to fraud. Oil marketing companies also suffer from fuel fraud with loss of legitimate sales and additional quality and liability issues. The use of an advanced marking system to identify and control fraud has been shown to be effective in controlling illegal activity. DeCipher has developed surface enhanced Raman scattering (SERS) spectroscopy as its lead technology for measuring markers in fuel to identify and control malpractice. SERS has many advantages that make it highly suitable for this purpose. The SERS instruments are portable and can be used to monitor fuel at any point in the supply chain. SERS shows high specificity for the marker, with no false positives. Multiple markers can also be detected in a single SERS analysis allowing, for example, specific regional monitoring of fuel. The SERS analysis from fuel is also quick, clear and decisive, with a measurement time of less than 5 minutes. We will present results highlighting our development of the use of a highly stable silver colloid as a SERS substrate to measure the markers at ppb levels. Preliminary results from the use of a solid state SERS substrate to measure fuel markers will also be presented.

  12. Importancia del control de las dimensiones de la madera aserrada

    Directory of Open Access Journals (Sweden)

    D. Álvarez-Lazo

    2004-01-01

    Full Text Available El presente trabajo tiene como objetivo brindar algunas consideraciones para elevar los niveles de rendimiento de madera de Pinus caribaea var. caribaea mediante el uso de una estrategia para incrementar la calidad dimensional de la madera aserrada a partir del análisis de las dimensiones promedio obtenidas y la variación de corte en el aserrío. Para lo cual se construye un programa denominado “Control” que permite determinar las dimensiones óptimas de aserrío así como la determinación de la variación en grosor. Se observa que en los aserraderos existe un subdimensionamiento generalizado fundamentalmente en los surtidos 50, 75, 100 mm; así como una excesiva variación de aserrío. Para eliminar estas deficiencias es necesario que las acciones correctivas estén dirigidas fundamentalmente a aquellas partes de máquinas responsables de la variación de aserrado controlando los esquemas de corte seleccionados por el aserrador.

  13. NRE58/2: Programaci??n del Plan de Control Interno, auditorias y otras actividades a desarrollar por la Oficina de Control Interno durante el 2012

    OpenAIRE

    Universidad de Granada

    2012-01-01

    Programaci??n del Plan de Control Interno, auditorias y otras actividades a desarrollar por la Oficina de Control Interno durante el 2012. Resoluci??n del Rectorado de la Universidad de Granada por la que se aprueba la programaci??n del Plan de Control Interno, auditorias y otras actividades a desarrollar por la Oficina de Control Interno durante el 2012

  14. Corruption and internal fraud in the Turkish construction industry.

    Science.gov (United States)

    Gunduz, Murat; Önder, Oytun

    2013-06-01

    The purpose of this paper is to develop an understanding about the internal fraud and corruption problem in the Turkish construction industry. The reasons behind the internal fraud and corruption problem as well as the types of prevention methods were investigated; and as a result various recommendations were made. To this end, a risk awareness questionnaire was used to understand the behavioral patterns of the construction industry, and to clarify possible proactive and reactive measures against internal fraud and corruption. The type of fraud experienced by Turkish construction companies was also surveyed in the questionnaire. The questionnaire was sent to 89 firms; and depending on the collected data, certain recommendations for construction industry professionals were provided.

  15. NEW FOOD FRAUDS IN SEAFOOD CHAIN: TUB GURNARD OR PANGASIUS?

    Directory of Open Access Journals (Sweden)

    M. C. Campagna

    2011-04-01

    Full Text Available The present study reports a case of food fraud occurred in the Lazio region. Using the Isoelectrofocusing we revealed the substitution of tub-gurnard, with the less valuable commercial fish, pangasius.

  16. Application of Data Mining for Card Fraud Detection

    Directory of Open Access Journals (Sweden)

    I.V. Andrianov

    2012-03-01

    Full Text Available This paper focuses on implementing Data Mining methods for card fraud detection. The approach to classification and prediction tasks for detection of unauthorized transactions is considered.

  17. Gendered alternative to cyber fraud participation: an assessment of ...

    African Journals Online (AJOL)

    Gendered alternative to cyber fraud participation: an assessment of technological driven crime in Lagos State, Nigeria. Ajibade Ebenezer Jegede, Ayotunde Oluwadamilola Elegbeleye, Elizabeth Ibunkunoluwa Olowookere, Bankole Roberts Olorunyomi ...

  18. Software agent Technology: A Framework for Minimizing Fraud in ...

    African Journals Online (AJOL)

    Software agent Technology: A Framework for Minimizing Fraud in Postpaid Billing Systems. ... Journal of Research in National Development ... to the traditional Object-oriented Software engineering methodology was used to come up with this ...

  19. IDENTITY FRAUD: Prevalence and Links to Alien Illegal Activities

    National Research Council Canada - National Science Library

    2002-01-01

    To discuss the significance of "identity fraud"-a term that encompasses a broad range of illegal activities based on fraudulent use of identifying information of a real person or of a fictitious person...

  20. Independent Auditor's Approach to the Concept of Fraud in Accounting Standards

    Directory of Open Access Journals (Sweden)

    Handan Bulca

    2015-07-01

    Full Text Available Control in the field of standards, quality and safety can be increased fraud and error reduction is envisaged. In parallel with these changes, the conditions in the Official Gazette dated 14 March 2014 to companies that provide audit is mandatory. With the implementation of auditing standards and corporate companies will become more transparent. Information users more secure thanks to the information reaching these standards will be able to make healthy decisions. The study also has redefined the concept of independent auditors and the audit process should follow an independent auditor, is also indicated. The focus of the study of the risk of fraud and cheating, Independent Auditing Standards Number 240 constitutes in terms of views.

  1. El control constitucional de las resoluciones antidumping y los paneles del artículo 1904 del Tratado de Libre Comercio de América del Norte

    OpenAIRE

    Cruz Barney, Óscar

    2009-01-01

    Este artículo trata de la aparente contradicción existente entre el juicio de amparo y el mecanismo de solución de diferencias contemplado en el artículo 1904 del Tratado de Libre Comercio de América del Norte (TLCAN). Se aborda el tema de la improcedencia de dicho mecanismo de control constitucional cuando se ha optado por el medio alternativo ante una resolución antidumping emitida por la autoridad mexicana. This article is about the apparent contradiction existing between the Trial of G...

  2. The role of power in financial statement fraud schemes

    OpenAIRE

    Albrecht, Chad; Holland, Daniel; Malagueño, Ricardo; Dolan, Simon; Tzafrir, Shay

    2015-01-01

    In this paper, we investigate a large-scale financial statement fraud to better understand the process by which individuals are recruited to participate in financial statement fraud schemes. The case reveals that perpetrators often use power to recruit others to participate in fraudulent acts. To illustrate how power is used, we propose a model, based upon the classical French and Raven taxonomy of power, that explains how one individual influences another individual to participate in financi...

  3. Identifying Bank Frauds Using CRISP-DM and Decision Trees

    OpenAIRE

    Bruno Carneiro da Rocha; Rafael Timóteo de Sousa Júnior

    2010-01-01

    This article aims to evaluate the use of techniques of decision trees, in conjunction with the managementmodel CRISP-DM, to help in the prevention of bank fraud. This article offers a study on decision trees, animportant concept in the field of artificial intelligence. The study is focused on discussing how these treesare able to assist in the decision making process of identifying frauds by the analysis of informationregarding bank transactions. This information is captured with the use of t...

  4. PENGARUH PROFESIONALISME AUDITOR INTERNAL TERHADAP PENCEGAHAN DAN PENDETEKSIAN KECURANGAN (FRAUD

    Directory of Open Access Journals (Sweden)

    Mimin Widaningsih

    2015-04-01

    The results showed that the influence of professionalism of internal auditor to fraud prevention is 40.07%, and the rest of 59.93% can be influenced by other variables that are not examined. And the amount of influence of professionalism of internal auditors to the detection of fraud is 37.33%, the rest of 62.67% can be influenced by other variables that are not examined.

  5. Validación del Cuestionario de Lugar de Control del Dolor en estudiantes argentinos con cefaleas recurrentes

    Directory of Open Access Journals (Sweden)

    Luciana Sofía Moretti

    2015-01-01

    Full Text Available Objetivo. Validar el Cuestionario de Lugar de Control del Dolor (CLCD en una muestra de estudiantes universitarios argentinos con cefaleas recurrentes. Método. Se empleó un muestreo no probabilístico intencional de 382 estudiantes universitarios de la ciudad de Córdoba (Argentina, que en los últimos seis meses habían sufrido de cefaleas. El 77.7% de la muestra fueron mujeres y el 22.3% varones, con una media de edad de 22.4 años (DE = 4.2. Se realizaron estudios para evaluar la estructura interna, consistencia interna y la validez externa del cuestionario. Resultados. El análisis factorial exploratorio mostró tres factores que explicaban un 39.79% de la varianza: (1 locus de control externo por profesionales de la salud, (2 locus de control externo por azar y (3 locus de control interno. Asimismo, los valores alfa de Cronbach para evaluar la consistencia interna de los factores resultaron óptimos (valores α comprendidos entre 0.80 y 0.86.Los análisis realizados para evaluar la validez externa del cuestionario, mediante el coeficiente de correlación de Pearson, revelaron que los factores locus de control externo por profesionales de la salud y los factores locus de control externo por azar correlacionaron positivamente con la intensidad del dolor (r = 0.15, p < 0.01; r = 0.23, p < 0.01, respectivamente, no obstante los valores obtenidos fueron bajos. Conclusión. Aunque presenta limitaciones en su validez externa, los estudios psicométricos realizados permiten concluir que el CLCD es un instrumento confiable y válido para evaluar locus de control en población universitaria argentina con dolor crónico ocasionado por cefaleas.

  6. Control activo del ruido en una instalación hidráulica

    OpenAIRE

    Angel Arribas-Nebra; Jose A. Castellanos; E. Goenechea

    2007-01-01

    Resumen: Este artículo describe la experimentación con diversas estrategias de control activo del ruido en una instalación hidráulica, caracterizada por su dinámica no lineal de elevada variabilidad. El objetivo preliminar del control es la eliminación del ruido en el fluido que origina vibraciones indeseadas en la tubería situada aguas abajo de la ubicación de una bomba radial de aceite. La acción de control se ejerce mediante un generador de ondas de presión de aceite acoplado a la citada t...

  7. Evaluación del nivel de madurez y capacidad del sistema integrado de control hidrocarburífero (SICOHI) del Ministerio de Minas y Petróleos aplicando el marco de referencia Cobit.

    OpenAIRE

    Jiménez Amoroso, María Belén; Pallo Navas, Carlos Andrés

    2010-01-01

    Conceptualización del sistema integrado de control hidrocarburífero (Secohi). Descripción del proceso de gestión tecnológica y soporte al sistema integrado de control hidrocarburífero. Descripción de los procesos usuarios. Marco teórico. Modelo de madurez. Requerimientos del negocio. Nivel de madurez del sistema. Manejo de metodología COBIT. Evaluación del sistema integrado de control hidrocarburífero (SICOHI).

  8. Les attitudes sont-elles différentes face à la fraude fiscale et à la fraude sociale ?

    OpenAIRE

    Mathieu Lefebvre; Pierre Pestieau; Arno Riedl; Marie Claire Villeval

    2014-01-01

    En période de crise économique, les besoins de l’Etat augmentent et l’assiette fiscale se réduit ; il est alors courant de voir resurgir dans le débat public la lutte contre les diverses formes de fraude qui reduisent les recettes publiques. Dans ce contexte, on oppose régulièrement fraude fiscale à fraude sociale et la discussion porte souvent sur l’importance relative de l’une et de l’autre. On entend par fraude fiscale le détournement illégal d’un système fiscal afin de ne pas contribuer a...

  9. Programa de vigilancia y control de la piscina del Instituto de Ortopedia Infantil Roosevelt

    Directory of Open Access Journals (Sweden)

    Martha Lucía Acosta Otálora

    2005-01-01

    Full Text Available El objetivo del proyecto realizado en la Especialización de Gesti ón en Rehabilitación fue implementar un programa de vigilancia y control del área de la piscina del Instituto de Ortopedia Infantil Roosevelt, para mejorar las condiciones sanitarias del agua y evitar la aparición y reproducción de agentes patógenos en el medio y en los usuarios que ingresan a ella. El Instituto Roosevelt es una entidad prestadora de servicios de salud ubicada en Bogotá, en donde la hidroterapia hace parte de la intervención fisioterapéutica. Al realizar un diagnóstico del área se evidenció que no se estaban haciendo los procesos indispensables que aseguraran las condiciones higiénico-sanitarias del agua de la piscina, razón por la cual se vio la necesidad de realizar una serie de actividades encaminadas a garantizar la calidad del agua y el adecuado funcionamiento del área para la protección de la salud de los pacientes, acompañantes, estudiantes, fisioterapeutas y operadores. Finalmente se logró en un alto porcentaje la implementación del Programa, siendo evidente el compromiso e interés institucional por éste.

  10. Prevalence of Financial Fraud and Scams Among Older Adults in the United States: A Systematic Review and Meta-Analysis.

    Science.gov (United States)

    Burnes, David; Henderson, Charles R; Sheppard, Christine; Zhao, Rebecca; Pillemer, Karl; Lachs, Mark S

    2017-08-01

    The financial exploitation of older adults was recently recognized by the Centers for Disease Control and Prevention as a serious public health problem. Knowledge of the prevalence of elder financial exploitation is mostly limited to the category of financial abuse, which occurs in relationships involving an expectation of trust. Little is known about the other major category of elder financial exploitation-elder financial fraud and scams, which is perpetrated by strangers. A valid estimate of elder financial fraud-scam prevalence is necessary as a foundation for research and prevention efforts. To estimate the prevalence of elder financial fraud-scam victimization in the United States based on a systematic review and meta-analysis. Multiple investigators independently screened titles and abstracts and reviewed relevant full-text records from PubMed, Medline, PsycINFO, Criminal Justice Abstracts, Social Work Abstracts, and AgeLine databases. To maximize the validity and generalizability of prevalence estimation, we restricted eligibility to general population-based studies (English speaking, 1990 onward) using state- or national-level probability sampling and collecting data directly from older adults. Information on elder financial fraud-scam prevalence and study-level characteristics was extracted independently by 2 investigators. Meta-analysis of elder financial fraud-scam prevalence used generalized mixed models with individual studies as levels of a random classification factor. We included 12 studies involving a total of 41 711 individuals in the meta-analysis. Overall pooled elder financial fraud-scam prevalence (up to 5-year period) across studies was 5.6% (95% confidence interval [CI] = 4.0%, 7.8%), with a 1-year period prevalence of 5.4% (95% CI = 3.2%, 7.6%). Studies using a series of questions describing specific fraud-scam events to measure victimization found a significantly higher prevalence (7.1%; 95% CI = 4.8%, 9.4%) than studies

  11. ACCOUNTING FRAUD AND CHARACTERISTICS OF COMPANY EXECUTIVES: AN EMPIRICAL INVESTIGATION

    Directory of Open Access Journals (Sweden)

    Maria BAXEVANI

    2014-11-01

    Full Text Available This study examines accounting fraud in relation to the characteristics of company executives. The study portrays the degree to which company as well as personal motives could urge an executive to commit fraud. Subsequently, we attempt to identify the degree to which certain socio-economic factors and the existence of strong internal audit mechanisms act as deterrence agents. Furthermore, we investigate the personal financial gain in relation to annual income as a motivator to commit fraud. Finally, we examine the optimal imprisonment duration as a deterrent and the overall probability to commit fraud. The research method was based in the distribution of a questionnaire and took place in the city of Thessaloniki and the region of West Macedonia and Thessaly. The participants were executives in the banking, financial and insurance sector. Our findings show that it is mostly personal factors that motivate an executive to commit fraud, but the fear of immediate legal sanctions and the existence of strong internal audit mechanisms are effective deterrence agents.

  12. Decision Tree Approach to Discovering Fraud in Leasing Agreements

    Directory of Open Access Journals (Sweden)

    Horvat Ivan

    2014-09-01

    Full Text Available Background: Fraud attempts create large losses for financing subjects in modern economies. At the same time, leasing agreements have become more and more popular as a means of financing objects such as machinery and vehicles, but are more vulnerable to fraud attempts. Objectives: The goal of the paper is to estimate the usability of the data mining approach in discovering fraud in leasing agreements. Methods/Approach: Real-world data from one Croatian leasing firm was used for creating tow models for fraud detection in leasing. The decision tree method was used for creating a classification model, and the CHAID algorithm was deployed. Results: The decision tree model has indicated that the object of the leasing agreement had the strongest impact on the probability of fraud. Conclusions: In order to enhance the probability of the developed model, it would be necessary to develop software that would enable automated, quick and transparent retrieval of data from the system, processing according to the rules and displaying the results in multiple categories.

  13. Pendeteksian Kecurangan (Fraud Laporan Keuangan oleh Auditor Eksternal

    Directory of Open Access Journals (Sweden)

    Tri Ramaraya Koroy

    2008-01-01

    Full Text Available Objectives of this paper are to identify and describe the problems in detecting the financial statement fraud in auditing financial statements by external auditors. Although detection of fraud is important to enhance the value of auditing, there are many problems that impede the appropriate implementation of detection. Based on review of related research that have bee done, there are four factors that identified in this paper. First, the characteristic of fraud occurence made it difficult for detection process. Second, auditing standards is not sufficiently supporst the proper detection. Third, work environment of audit may reduce the quality and the last, audit methods and procedures are not enough for efective detection. Based on this identified problems, the improvement of implementation was suggested. Abstract in Bahasa Indonesia: Tujuan makalah ini adalah mengidentifikasi dan menguraikan permasalahan dalam pendeteksian kecurangan dalam audit atas laporan keuangan oleh auditor eksternal. Meskipun pendeteksian kecurangan penting untuk meningkatkan nilai pengauditan, namun terdapat banyak masalah yang dapat menghalangi implementasi dari pendeteksian yang tepat. Berdasarkan telaah atas berbagai penelitian yang telah dilakukan, ada terdapat empat faktor penyebab besar yang diidentifikasikan melalui makalah ini. Pertama, karakteristik terjadinya kecurangan sehingga menyulitkan proses pendeteksian. Kedua, standar pengauditan belum cukup memadai untuk menunjang pendeteksian yang sepantasnya. Ketiga, lingkungan kerja audit dapat mengurangi kualitas audit dan keempat metode dan prosedur audit yang ada tidak cukup efektif untuk melakukan pendeteksian kecurangan. Berdasarkan permasalahan ini, perbaikan yang perlu disarankan untuk diterapkan. Kata kunci: auditing, fraud, financial statement fraud

  14. MODELO MATEMÁTICO DIFUSO PARA LA SELECCIÓN DE CARGAS CON POSIBLE FRAUDE ECONÓMICO EN LA ADUANA GENERAL DE LA REPÚBLICA DE CUBA

    Directory of Open Access Journals (Sweden)

    Rafael A. Espín Andrade

    2008-05-01

    Full Text Available El fraude económico en las aduanas del mundo es una realidad cada vez más difícil de controlar, debido a la gran cantidad de cargas que llegan a un país, incluyendo a la cubana. Este trabajo propone un modelo matemático basado en la lógica difusa compensatoria y sistema de expertos para la selección de cargas que llegan del exterior, con el objetivo de detectar posibles fraudes económicos. El modelo fue simulado utilizando MATLAB como herramienta de programación y validado con ayuda de expertos en el tema utilizando predicados de la propia lógica difusa compensatoria. Palabras Clave Fraude económico, lógica difusa compensatoria, sistema experto

  15. Auditoría forense y su implementación por parte de la Superintendencia de Bancos y Seguros del Ecuador.

    OpenAIRE

    Bustamante Luna, Juan Alfredo

    2008-01-01

    El problema que se intenta resolver con este proyecto es el de evitar que las instituciones financieras del país sufran de fraudes financieros tanto internos como externos y esto se puede lograr a través de la aplicación de la Auditoría Forense. Los principales beneficiarios del resultado de este trabajo serán por una parte las entidades financieras y por otra la Superintendencia de Bancos y Seguros, entidad de control que debería normar el rol de los auditores o inspectores en los proceso...

  16. 5 CFR 6701.107 - Reporting waste, fraud, abuse and corruption.

    Science.gov (United States)

    2010-01-01

    ... corruption. 6701.107 Section 6701.107 Administrative Personnel GENERAL SERVICES ADMINISTRATION SUPPLEMENTAL..., fraud, abuse and corruption. GSA employees shall disclose immediately any waste, fraud, abuse, and corruption to appropriate authorities, such as the Office of Inspector General. ...

  17. Multiple Additive Regression Trees a Methodology for Predictive Data Mining for Fraud Detection

    National Research Council Canada - National Science Library

    da

    2002-01-01

    ...) is using new and innovative techniques for fraud detection. Their primary techniques for fraud detection are the data mining tools of classification trees and neural networks as well as methods for pooling the results of multiple model fits...

  18. 48 CFR 3032.006 - Reduction or suspension of contract payments upon finding of fraud.

    Science.gov (United States)

    2010-10-01

    ... contract payments upon finding of fraud. 3032.006 Section 3032.006 Federal Acquisition Regulations System DEPARTMENT OF HOMELAND SECURITY, HOMELAND SECURITY ACQUISITION REGULATION (HSAR) GENERAL CONTRACTING... finding of fraud. ...

  19. Fraud diamond: Detection analysis on the fraudulent financial reporting

    Directory of Open Access Journals (Sweden)

    Stefani Lily Indarto

    2016-11-01

    Full Text Available The accounting scandal became one of the reasons for analyzing financial statements in order to minimize fraud against the financial reporting. Therefore, companies use the services of a public accountant to audit the financial statements of companies that are expected to limit the fraudulent practices that increase the public’s confidence in the company’s financial statements. This study aims to detect fraud by using analysis of fraud diamond . This study takes banking companies listed on the Indonesian Stock Exchange in 2009-2014, with a total sample of 149 banks. Based on the results the external pressure, financial stability and capability have influence on fraudulent financial reporting. While target financial, ineffective monitoring and rationalization does not affect the fraudulent financial reporting

  20. CERN’s anti-fraud policy – the outcome of fraud investigations

    CERN Multimedia

    HR Department

    2014-01-01

    In the framework of CERN’s anti-fraud policy and in accordance with Operational Circular No. 10, entitled “Principles and procedures governing investigation of fraud”, published in January 2013, a number of fraudulent activities involving several members of the personnel, suppliers and contractors’ staff were investigated by the Internal Audit Service between April and August 2013.   In August 2013, the facts established by the Internal Audit Service were reported to the Director-General, who decided to pursue disciplinary action, for which the Joint Advisory Disciplinary Board (JADB) was consulted. The JADB heard all impugned members of the personnel, thoroughly examined each individual case, analysed the findings and made recommendations to the Director-General in March 2014. It found, in particular, conflicts of interest and fraudulent activities in violation of CERN's Procurement Rules. Sanctions were recommended by the JADB in all cases, rangi...

  1. Measures to Prevent Financial Fraud and Legalization of Illicit Funds

    Directory of Open Access Journals (Sweden)

    Chunitska Iryna I.

    2017-06-01

    Full Text Available The problems of preventing financial fraud and legalization of funds using mechanisms of the financial market are considered. The relevance of this problem in general and peculiar features of its research in developing economies are substantiated. The experience of organizations created to prevent the legalization of illicit funds is studied. It is determined that new organizations are created in response to the global challenges. It is justified that in Ukraine the fight against the legalization of illicit funds has actualized due to a lack of financial resources in the country, declaration of course towards European values and also as a result of the military conflict in the east of the country. The risk factors for financial fraud and illegal movement of financial flows are systematized according to the groups of conditions: pressure, favorable situation, propensity (justification. It is determined which levels of risk of generating illegal financial flows are inherent in different sectors of the economy depending on institutional factors. It is argued that the increase in the risks of illegal financial flows occurs under conditions of a low level of maturity of the institutional environment and a high level of information asymmetry. Types and tools of fraud in the financial market that increase the risks of illegal financial flows are systematized. It is determined that main types of fraud in the financial market are related to information manipulations and regulatory deficiencies. The world experience of legislative initiatives on counteracting the legalization of funds in financial markets is systematized. It is justified that, in order to prevent financial fraud and prevent legalization of illicit funds in Ukraine, it is necessary to ensure maximum transparency of information on the movement of financial flows in financial markets. In addition, regulators of the financial market should not only cooperate with each other but also prevent

  2. Efecto del sacrificio de perros vagabundos en el control de la rabia canina

    Directory of Open Access Journals (Sweden)

    Ricardo Castillo-Neyra

    Full Text Available En la ciudad de Arequipa, Perú, se han detectado perros con rabia desde marzo de 2015, señal de la reintroducción del virus de la rabia (VR en esta zona previamente declarada libre de esta enfermedad. La alta densidad de perros vagabundos ha sido considerada una de las causas de la continua transmisión del VR en el brote de la ciudad de Arequipa, alentando el sacrificio de perros como medida de salud pública. Sin embargo, la efectividad de esta medida de control no ha sido evaluada. El objetivo de esta revisión fue determinar la efectividad del sacrificio de perros vagabundos como medida de control de la rabia urbana. Se realizó la búsqueda de artículos sobre control de rabia canina o urbana en las bases de datos de Medline, Scopus y LILACS. Se incluyeron estudios originales y revisiones que hayan evaluado algún efecto del sacrificio de perros en la transmisión del VR. Veinte de 21 artículos concluyen que el sacrificio de perros vagabundos es inefectivo en reducir la trasmisión del VR e, incluso, puede tener consecuencias imprevistas que empeoren el problema. En conclusión, la evidencia disponible indica que sacrificar perros vagabundos no es efectivo para controlar la rabia urbana. Además, las diversas consecuencias negativas del sacrificio de los perros vagabundos reportadas en otras partes del mundo sugieren que el sistema de rabia urbana es altamente complejo y todos sus componentes deben ser tomados en cuenta durante la implementación de actividades de control.

  3. Control activo del ruido en una instalación hidráulica

    Directory of Open Access Journals (Sweden)

    Angel Arribas-Nebra

    2007-10-01

    Full Text Available Resumen: Este artículo describe la experimentación con diversas estrategias de control activo del ruido en una instalación hidráulica, caracterizada por su dinámica no lineal de elevada variabilidad. El objetivo preliminar del control es la eliminación del ruido en el fluido que origina vibraciones indeseadas en la tubería situada aguas abajo de la ubicación de una bomba radial de aceite. La acción de control se ejerce mediante un generador de ondas de presión de aceite acoplado a la citada tubería. La comparación entre las distintas estrategias de control se realiza atendiendo a tres parámetros: estabilidad, velocidad y éxito en la compensación del ruido. La experimentación, tanto por simulación como a través de un entorno hardware-in-the-loop que interacciona con un banco de pruebas, permiten validar las estrategias propuestas. Palabras clave: Sistema hidráulico, control activo del ruido, control automático, Matlab/Simulink, tribología

  4. The Effectiveness of Fraud Prevention and Detection Methods at Universities in Indonesia

    OpenAIRE

    Zamzami, Faiz; Nusa, Nabella Duta; Timur, Rudi Prasetya

    2016-01-01

    Some cases of corruption have taken place in several universities in Indonesia. To prevent and handle the cases, internal auditors play pivotal roles in detecting and preventing fraud. Therefore, effective methods to detect and prevent fraud are needed. The methods are expected to set the appropriate measures to detect and prevent fraud effectively. This research proposed a question how the internal auditors perceive the effectiveness of fraud detection and prevention methods. The research ai...

  5. User profiling and classification for fraud detection in mobile communications networks

    OpenAIRE

    Hollmén, Jaakko

    2000-01-01

    The topic of this thesis is fraud detection in mobile communications networks by means of user profiling and classification techniques. The goal is to first identify relevant user groups based on call data and then to assign a user to a relevant group. Fraud may be defined as a dishonest or illegal use of services, with the intention to avoid service charges. Fraud detection is an important application, since network operators lose a relevant portion of their revenue to fraud. Whereas the int...

  6. The role of financial auditor in detecting and reporting fraud and error

    OpenAIRE

    Bunget, Ovidiu-Constantin

    2009-01-01

    Responsibility for preventing and detecting fraud rest with management entities. Although the auditor is not and cannot be held responsible for preventing fraud and errors, in your work, he can have a positive role in preventing fraud and errors by deterring their occurrence. The auditor should plan and perform the audit with an attitude of professional skepticism, recognizing that condition or events may be found that indicate that fraud or error may exist. Based on the audit risk asse...

  7. Deteksi Fraud Menggunakan Metode Model Markov Tersembunyi Pada Proses Bisnis

    Directory of Open Access Journals (Sweden)

    Andrean Hutama Koosasi

    2017-03-01

    Full Text Available Model Markov Tersembunyi merupakan sebuah metode statistik berdasarkan Model Markov sederhana yang memodelkan sistem serta membaginya dalam 2 (dua state, state tersembunyi dan state observasi. Dalam pengerjaan tugas akhir ini, penulis mengusulkan penggunaan metode Model Markov Tersembunyi untuk menemukan fraud didalam sebuah pelaksanaan proses bisnis. Dengan penggunaan metode Model Markov Tersembunyi ini, maka pengamatan terhadap elemen penyusun sebuah kasus/kejadian, yakni beberapa aktivitas, akan diperoleh sebuah nilai peluang, yang sekaligus memberikan prediksi terhadap kasus/kejadian tersebut, sebuah fraud atau tidak. Hasil ekpserimen ini menunjukkan bahwa metode yang diusulkan mampu memberikan prediksi akhir dengan evaluasi TPR sebesar 87,5% dan TNR sebesar 99,4%.

  8. 32 CFR 516.67 - Overseas cases of fraud or corruption.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 3 2010-07-01 2010-07-01 true Overseas cases of fraud or corruption. 516.67... AUTHORITIES AND PUBLIC RELATIONS LITIGATION Remedies in Procurement Fraud and Corruption § 516.67 Overseas cases of fraud or corruption. (a) Commanders of overseas major commands will establish procedures...

  9. Fraud Prevention and Employee Rationalization in New York State Public Schools

    Science.gov (United States)

    Slezak, Kathleen

    2013-01-01

    Prompted by frequent media reports of school fraud and a lack of relevant K-12 literature, this research study was designed to investigate current fraud prevention practices in public school districts in New York State. Using a "fraud triangle" model, an analysis of existing legislation and professional practice guidelines reveals that…

  10. 10 CFR 1015.103 - Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract, and...

    Science.gov (United States)

    2010-01-01

    ... part on conduct in violation of the antitrust laws or to any debt involving fraud, the presentation of... whole or in part on conduct in violation of the antitrust laws or any claim involving fraud, the... 10 Energy 4 2010-01-01 2010-01-01 false Antitrust, fraud, tax, interagency, transportation account...

  11. 38 CFR 1.902 - Antitrust, fraud, and tax and interagency claims.

    Science.gov (United States)

    2010-07-01

    ... of the antitrust laws or to any debt involving fraud, the presentation of a false claim, or... whole or in part on conduct in violation of the antitrust laws or any claim involving fraud, the... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Antitrust, fraud, and tax...

  12. 75 FR 81556 - Solicitation of New Safe Harbors and Special Fraud Alerts

    Science.gov (United States)

    2010-12-28

    ... statute (section 1128B(b) of the Social Security Act), as well as developing new OIG Special Fraud Alerts... of New Safe Harbors and Special Fraud Alerts AGENCY: Office of Inspector General (OIG), HHS. ACTION... the public on recommendations for developing new or revised safe harbors and Special Fraud Alerts...

  13. 77 FR 76434 - Solicitation of New Safe Harbors and Special Fraud Alerts

    Science.gov (United States)

    2012-12-28

    ... statute (section 1128B(b) of the Social Security Act), as well as developing new OIG Special Fraud Alerts... of New Safe Harbors and Special Fraud Alerts AGENCY: Office of Inspector General (OIG), HHS. ACTION... revised safe harbors and Special Fraud Alerts. Please assist us by referencing the file code OIG-121-N...

  14. 78 FR 78807 - Solicitation of New Safe Harbors and Special Fraud Alerts

    Science.gov (United States)

    2013-12-27

    ... statute (section 1128B(b) of the Social Security Act), as well as developing new OIG Special Fraud Alerts... of New Safe Harbors and Special Fraud Alerts AGENCY: Office of Inspector General (OIG), HHS. ACTION... revised safe harbors and Special Fraud Alerts. Please assist us by referencing the file code OIG-122-N...

  15. 75 FR 68560 - Prohibition Against Fraud, Manipulation, and Deception in Connection With Security-Based Swaps

    Science.gov (United States)

    2010-11-08

    ... 3235-AK77 Prohibition Against Fraud, Manipulation, and Deception in Connection With Security-Based... fraud, manipulation, and deception in connection with the offer, purchase or sale of any security-based... measured and reasonable means to prevent fraud, manipulation, and deception in connection with security...

  16. The ZeroAccess Auto-Clicking and Search-Hijacking Click Fraud Modules

    Science.gov (United States)

    2013-12-16

    payloads and instead began distributing Bitcoin miners and click fraud modules.3 From a technical perspective, the primary click fraud malware used in...this era operated in the indiscriminate “auto-clicking” fashion we describe in Section 5. Alongside the click fraud and Bitcoin payloads, ZeroAccess

  17. MODEL PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN OLEH AUDITOR SPESIALIS INDUSTRI DENGAN ANALISIS FRAUD TRIANGLE

    Directory of Open Access Journals (Sweden)

    Reskino

    2016-08-01

    Full Text Available Abstrak: Model Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle. Penelitian ini bertujuan untuk membuat model dalam mendeteksi kecurangan laporan keuangan. Penelitian ini menguji variabel fraud triangle dan auditor spesialis industri dengan kecurangan laporan keuangan. Sampel penelitian adalah 30 perusahaan fraud dan 30 perusahaan non-fraudyang listing di Bursa Efek Indonesia (BEI serta terkena sanksi dan kasus oleh Otoritas Jasa Keuangan (OJK. Hasil penelitian ini menunjukkan financial targetsdapat mendeteksi kecurangan laporan keuangan, sedangkan financial stabililty tidak dapat mendeteksi kecurangan laporan keuangan. Abstract: Financial Statement Fraud Detection Model with Fraud Triangle Analysis. The research purposes is to create a model to detect financial statement fraud. This research examines the variable of fraud triangle and auditor industry specialization with financial statement fraud. Samples were 30 companies of fraud and 30 non-fraud companies that were listed on the Indonesia Stock Exchange (IDX and sanctioned by the Financial Services Authority (FSA. The result shows the financial targets can be detect financial statement fraud, while financial stability can’t be detect financial statement fraud.

  18. Eficacia del Fipronil en el control del ciclo peridomiciliario de Triatoma infestans en un área con resistencia a la Deltametrina

    Directory of Open Access Journals (Sweden)

    Alberto G. Gentile

    2004-10-01

    Full Text Available Se investigó la eficacia del Fipronil líquido al 1,0% contra T. infestans, administrado pour on en aves y mamíferos, tanto en condiciones de laboratorio como en el terreno. En laboratorio se trataron con Fipronil una gallina, un perro y un caprino y se alimentaron sobre ellos ninfas III resistentes a Deltametrina. Como grupo control se utilizaron ninfas del mismo estadio criadas en laboratorio. Durante la fase de terreno se impregnaron con Fipronil 4 perros, 1 gato y 2 gallinas cluecas. La infestación intradomiciliaria fue tratada mediante Aerotermia. En laboratorio la mortalidad ninfaria fue del 100,0% a los 7 días y del 88,8% a los 30 días. En terreno, la disminución del Índice de Densidad Triatomínea - medida a los 30 días - fue del 65,4%.

  19. Análisis político del Programa de Control del dengue en Morelos, México

    Directory of Open Access Journals (Sweden)

    Mariana I González Fernández

    2010-12-01

    Full Text Available OBJETIVO: Analizar medidas municipales implementadas para el control de la epidemia del dengue, sobretodo las de coordinación sectorial, gobernanza y participación de grupos sociales. MÉTODOS: Estudio de observación, realizado en Morelos, México, 2007. Los datos colectados en entrevistas y observaciones directas fueron sometidos a análisis de contenido y mapeo político. El software Policy Marker fue utilizado para evaluar los pesos atribuidos a los datos de desempeño (e.g. criterios alto, medio y bajo y el papel de actores (acciones realizadas sean ellas de vigilancia, control o administrativas. Se realizó análisis estratégico de las oportunidades y desafíos en el cumplimiento de las políticas públicas y control del dengue. RESULTADOS: Las bases jurídicas indican que la respuesta a la epidemia es una tarea multisectorial. Sin embargo, la respuesta está centrada en actividades de los servicios de la salud, que están forzados a dar mayor apoyo financiero y derivar los recursos humanos necesarios, en contraste con la contribución de otros sectores (e.g. agua y saneamiento básico, que desconocen sus responsabilidades. El sector de la salud presenta alto nivel de factibilidad para la vinculación intra?institucional, en términos de optimización de recursos y cumplimiento de objetivos, particularmente entre autoridades de salud en los niveles estatal, jurisdiccional, municipal y local. CONCLUSIONES: El abordaje multidisciplinario y el fortalecimiento de las responsabilidades políticas permitirán la respuesta eficaz ante la epidemia del dengue, sustentada en la coordinación sectorial e involucramiento activo de la población afectada.

  20. Control de inventarios aplicado a empresas comerciales basado en el Coso Erm

    OpenAIRE

    Alvear Zamora, Gladys Elizabeth

    2014-01-01

    Esta investigación tiene como objetivo realizar el control de inventarios de tres empresas comerciales de tipo familiar basado en el COSO ERM, esta es una herramienta que nos ayudará a detectar riesgos de fraude, robo y pedidos excesivos de productos. A su vez, se analizará la eficiencia del manejo del control de inventarios, por medio de los métodos o procedimientos para la toma de los mismos, sus saldos de inventarios (valores máximos y mínimos), porcentajes de ventas, ratios financieros qu...

  1. Aplicaciones de la teoría del control a la economía

    Directory of Open Access Journals (Sweden)

    Wolf Kerpel S.

    1986-01-01

    Full Text Available La teoría del control se ha desarrollado y aplicado ampliamente en muchas áreas de la Ingeniería. En los últimos años se ha venido aplicando también, en campos diferentes a los de la ingeniería como por ejemplo en Ecología, Economía, diversas áreas de Biología, Sicología, etc.; con excelentes resultados. Los éxitos conseguidos derivan entre otros del hecho de que dichos campos encierran procesos claramente identificables como de control, y, evidentemente también, del gran avance logrado en el desarrollo de la teoría del control. En este articulo nos ocuparemos de las aplicaciones de la teoría del control a la Economía, específicamente a los modelos macroeconómicos. El trabajo es básicamente una recopilación de información relacionada con el tema, y pretende despertar el interés por él en nuestro medio. Al final se presenta una bibliografía extensa.

  2. Importancia del manual de los sistemas contables en el sistema de control interno.

    Directory of Open Access Journals (Sweden)

    Nicolás Valdés Rodríguez

    2007-01-01

    Full Text Available La dirección administrativa del país en los últimos 3 años ha insistido en la necesidad de profundizar en los mecanismos de control económico –financiero de las entidades, el presente trabajo va dirigido a contribuir en alguna medida a lograr ese propósito. El sistema contable de una Entidad forma parte indisoluble del Sistema de Control Interno de la misma, por la vinculación tan estrecha que existe entre los mismos. El objetivo fundamental del trabajo ”Importancia del Manual de los Sistemas Contables en el Sistema de Control Interno”, es destacar la utilidad práctica, técnica y organizativa que tiene el Manual para elevar la eficiencia del trabajo contable de las Entidades y su repercusión positiva en la eficiencia el sistema de Control Interno establecido. Los beneficios que aporta el Manual radican en que crea una base normativa contable adecuada a las características de cada entidad. Como se sabe en las transformaciones económicas realizadas en el país, la existencia de dos monedas en el trabajo económico-contable de muchas entidades, la puntualización del objeto social y la cartera de productos y servicios han complejizado el trabajo contable, requiriendo una mayor adecuación a las características propias de cada entidad, lo cual se logra con la realización del Manual.

  3. Estrategias del plan nacional de control del cáncer y participación comunitaria

    Directory of Open Access Journals (Sweden)

    Herlinda Torres-Nieto

    2016-06-01

    Full Text Available Introducción: el cáncer, enfermedad crónica de origen multifactorial no transmisible, se ha convertido en un problema de salud pública, lo que implica abordarlo desde los cambios sociodemográficos de la población y los determinantes sociales de la salud, para implementar estrategias de prevención primaria e intervenciones oportunas y coordinadas a nivel político, servicios de salud, con movilización social y participación comunitaria. Metodología: se realizó una revisión sistemática de 50 artículos científicos, documentos de normatividad y diferentes publicaciones acerca de los planes de control del cáncer a nivel mundial y regional, en el periodo del año 2010 al 2015. Las bases de datos utilizadas, Proquest, LILACS, los índices bibliográficos Scielo y la Biblioteca Virtual en Salud. Las palabras clave utilizadas fueron: cáncer, factores de riesgo y prevención primaria. Resultados: los planes de control de cáncer buscan integrar los sistemas de salud existentes para aplicar estrategias en forma transversal, tanto de prevención primaria como de tratamiento del cáncer. Conclusión: la promoción de la salud constituye una estrategia de difusión y de educación para la comunidad en general. Las organizaciones que apoyan a los pacientes con cáncer realizan una labor significativa, porque logran una movilización social importante frente a esta problemática de salud pública.

  4. Exploring fraud and abuse in National Health Insurance Scheme ...

    African Journals Online (AJOL)

    This study explored patterns of fraud and abuse that exist in the National Health Insurance Scheme (NHIS) claims in the Awutu-Effutu-Senya District using data mining techniques, with a specific focus on malaria-related claims. The study employed quantitative research approach with survey design as a strategy of enquiry.

  5. Online credit card fraud prediction based on hierarchical temporal ...

    African Journals Online (AJOL)

    This understanding gave birth to the Hierarchical Temporal Memory (HTM) which holds a lot of promises in the area of time-series prediction and anomaly detection problems. This paper demonstrates the behaviour of an HTM model with respect to its learning and prediction of online credit card fraud. The model was ...

  6. Reducing Error, Fraud and Corruption (EFC) in Social Protection Programs

    OpenAIRE

    Tesliuc, Emil Daniel; Milazzo, Annamaria

    2007-01-01

    Social Protection (SP) and Social Safety Net (SSN) programs channel a large amount of public resources, it is important to make sure that these reach the intended beneficiaries. Error, fraud, or corruption (EFC) reduces the economic efficiency of these interventions by decreasing the amount of money that goes to the intended beneficiaries, and erodes the political support for the program. ...

  7. perception of communication network fraud dynamics by network ...

    African Journals Online (AJOL)

    ES Obe

    work fraud dynamics by network administrators and stakeholders. In considering ... cyber crime within the last two years. How- ever, two-thirds of the ... ˆ increased exposure to unpredictable fi- nancial losses ... The intentions of the customers are reflected ..... 'There is a 95% confidence that the differ- ence between the ...

  8. Getting Something for Nothing: Trump, Fraud, and the Tea Party

    Science.gov (United States)

    Bordelon, David

    2017-01-01

    David Bordelon identifies himself as one of the majority of Americans who voted to keep Trump out of office. In this article he discusses his confusion by the Tea Party's fixation on welfare fraud, and inability to recognize it in President Trump's behavior. The author says that he can only hope that his confusion will be shared, and progress to…

  9. Perception of Communication Network Fraud Dynamics by Network ...

    African Journals Online (AJOL)

    In considering the implications of the varied nature of the potential targets, the paper identifies the view to develop effective intelligence analysis methodologies for network fraud detection and prevention by network administrators and stakeholders. The paper further notes that organizations are fighting an increasingly ...

  10. Suing One's Sense Faculties for Fraud: 'Justifiable Reliance' in the ...

    African Journals Online (AJOL)

    The law requires that plaintiffs in fraud cases be 'justified' in relying on a misrepresentation. I deploy the accumulated intuitions of the law to defend externalist accounts of epistemic justification and knowledge against Laurence BonJour's counterexamples involving clairvoyance. I suggest that the law can offer a ...

  11. Fraud by using a check | Azarian | Journal of Fundamental and ...

    African Journals Online (AJOL)

    If someone used check as a tool to fraud and looting of property of others, should they just be subject to check law, and according to the provisions of the law are prosecuted? Are crook people the same as honorable merchants that due to some unwanted changes and fluctuations in the market and social conditions

  12. Diagnóstico y control del astigmatismo en la cirugía del cristalino

    Directory of Open Access Journals (Sweden)

    Yanay Ramos Pereira

    Full Text Available Se realizó una revisión bibliográfica con el objetivo de conocer las opciones quirúrgicas para la corrección del astigmatismo preoperatorio y posoperatorio en la cirugía de catarata. Fueron abordados tópicos como los estudios preoperatorios detallados que nos permiten realizar una planificación quirúrgica personalizada, así como las diferentes soluciones quirúrgicas actuales, tanto las incisiones anastigmáticas en la facoemulsificación, como las incisiones relajantes limbares combinadas o no con las lentes intraoculares tóricas y los procederes con excímer láser. Se consultaron investigaciones que abarcan varios años hasta el presente para conocer los diferentes resultados de la utilización de estos procederes quirúrgicos hasta llegar a técnicas más novedosas en estudio como el láser femtosecond y las lentes intraoculares ajustables con la luz. Todo esto puede maximizar la corrección refractiva total y lograr en el paciente una óptima calidad visual y una mejor calidad de vida. La corrección refractiva total no es fácil de lograr; no obstante, es posible y debe ser la meta de cada cirujano de catarata.

  13. Influencia de la citoquina Interleuquina 6 (IL-6) adipocitaria y muscular en el control del metabolismo

    OpenAIRE

    Ferrer Villahoz, Beatriz

    2013-01-01

    La interleuquina -6 (IL-6) es una citoquina pleiotrópica cuya función principal se da en el sistema inmune en el control de la inflamación. Realiza importantes funciones en la homeostasis del sistema nervioso central (SNC), en la respuesta al ejercicio físico e incluso en el metabolismo (particularmente en funciones relacionadas con la insulina). Diversos estudios han demostrado que la IL-6 podría tener un papel en el control del peso corporal tanto a nivel de SNC como periférico, aunque no e...

  14. Domogis: prototipo de un interfaz del sistema de control de un edificio integrado en un SIG

    Directory of Open Access Journals (Sweden)

    Álvarez, M.

    2010-06-01

    Full Text Available This paper deals with of a the use of Geographical Information Systems (GIS for domotic control. The foccus is put on the communication interface between the building control system (BCS integrated in a GIS. For get this aim, the GIS of the Montegancedo Campus where is located the Facultad de infomatica of UPM and the creation of an interface is needed. The implemented interface in Microsoft C# language allows the control, monotorizing and management of the sensors data installated in the Campus.

    Este trabajo trata de la utilización de los Sistemas de Información Geográfica (SIG en uno de las nuevos requerimientos de la arquitectura, el control domótico. El objetivo es el desarrollo de un interfaz de comunicación del Sistema de Control de un Edificio (SCE integrado en un SIG. La consecución de este objetivo implica previamente el desarrollo del SIG del Campus de Montegancedo sede de la Facultad de Informática de la UPM y la creación de un interfaz integrado en el SIG, desarrollado en lenguaje de programacion C# de Microsoft. Este interfaz dirige al usuario en la realización de ciertas tareas de control domótico de las instalaciones urbanas y edificios del Campus universitario, como evaluar, monotorizar y gestionar datos procedentes de sensores estratégicamente situados en dicho Campus.

  15. UTILIZACIÓN DEL NEMATODO ENTOMOPATÓGENO Heterorhabditis atacamensis CIA-NE07 EN EL CONTROL DEL PICUDO DEL BANANO Cosmopolites sordidus EN CONDICIONES IN VITRO

    Directory of Open Access Journals (Sweden)

    Marianela Amador

    2015-01-01

    Full Text Available Entre las especies de barrenadores del banano, el picudo negro ( Cosmopolites sordidus es la plaga de mayor importancia económica en Costa Rica y a nivel mundial. El control de C. sordidus en sistemas intensivos de producción se basa principalmente en la aplicación de insecti - cidas, por lo que se necesita buscar alternativas biológicas, como el uso de nematodos entomo - patógenos (NEP. Se evaluó la susceptibilidad de Cosmopolites sordidus a Heterorhabditis ataca - mensis CIA-NE07. Se midió el efecto de inocular juveniles infectivos (JI de H. atacamensis sobre larvas y adultos de C. sordidus, in vitro y en cormos artificialmente infectados. Las larvas inoculadas con NEP presentaron mortalidad de 88% al segundo día y 100% al tercer día; no se observó mortalidad de adultos. Los tratamien - tos de 100, 500 y 1000 JI.larva -1 presentaron diferencias estadísticamente significativas con respecto al control y la DL50 fue de 52 JI.larva -1 . Cuando las larvas se colocaron dentro de los cormos, la DL50 aumentó a 375 JI.larva -1 . Los resultados indican que la cepa H. atacamensis CIA-NE07 es capaz de localizar e infectar larvas de picudo dentro del cormo de banano y alcanzar porcentajes de infección superiores al 80%, a 10 días de la inoculación en dosis de 1000 y 2000 JI.larva -1 . Los nematodos entomopatógenos cons - tituyen una alternativa viable a considerar dentro de los programas de manejo integrado del picudo negro, en cultivos como banano y plátano.

  16. Education Financial Management: Weak Internal Controls Led to Instances of Fraud and Other Improper Payments. Testimony before the Subcommittee on Select Education, Committee on Education and the Workforce, House of Representatives.

    Science.gov (United States)

    Calbom, Linda

    This testimony summarizes a report generated by the U.S. General Accounting Office concerned with internal control problems found in the U.S. Department of Education. Significant internal control weaknesses in the U.S. Department of Education's payment processes and poor physical control over its computer assets made the department vulnerable to…

  17. Control biológico del entrenamiento de resistencia. Biological control of endurance training.

    Directory of Open Access Journals (Sweden)

    González Gross, Marcela

    2006-01-01

    Full Text Available ResumenLa alta exigencia en los deportistas de elite hace cada vez más necesario controlar el proceso de adaptación al entrenamiento. El objetivo de esta revisión es analizar la información biológica de un análisis de sangre, al objeto de obtener información de la carga de entrenamiento en atletas de resistencia. La mayor parte de los parámetros sanguíneos han sido empleados, más que para determinar el proceso del entrenamiento, precisamente, para lo opuesto: el sobreentrenamiento. La concentración en plasma de sustratos metabólicos (glucosa y ácidos grasos no son parámetros que pueda utilizarse para controlar el entrenamiento, debido a las bajas especificidad y sensibilidad. No obstante, la concentración de determinados enzimas que intervienen en la utilización de los sustratos puede ser importante. Valores de creatín kinasa superiores a 200 U/l en una persona sana sugiere claramente que la carga de entrenamiento total de una determinada sesión ha sido elevada. La concentración en plasma de algún producto de degradación del catabolismo también puede señalar la adaptación del organismo al entrenamiento. La concentración de ácido láctico en plasma es la herramienta más común en la valoración de la carga de entrenamiento. La concentración de urea es un buen marcador biológico de la carga de entrenamiento. Valores superiores a 8 mmol/l en varones y de 6,5 mmol/l en mujeres, indican que el entrenamiento ha sido muy intenso. La determinación de otros productos (amonio o sustratos (glutamina se han utilizado para detectar el sobreentrenamiento.AbstractThe high exigency in the elite sportsmen does more necessary to control the process of training adaptation. The purpose of this review is to analyze the biological information of a blood analysis to obtain data of load training in endurance athletes. Most blood parameters has been used to evaluate the overtraining state instead of determining the training process. The

  18. CSPay. Nuevo método de pago para la reducción de fraude y mejora de experiencia de usuario en soluciones de comercio electrónico

    OpenAIRE

    Solís Carpitnero, Carla

    2017-01-01

    A pesar de que el e-commerce está en pleno auge, continúa siendo un entorno muy expuesto a fraude, que conlleva importantes pérdidas económicas y genera inseguridad. El objetivo del TFM es la propuesta de una solución tecnológica novedosa para la reducción de fraude y mejora de la experiencia de usuario dentro de los medios de pago. La propuesta, denominada CSPay, consiste en hacer análoga la compra online a la presencial, incorporando la presencia de la tarjeta contactless y d...

  19. Utilización del microcontrolador 8031 en el control de la potencia reactiva del generador asincrónico

    Directory of Open Access Journals (Sweden)

    Mercedes Canasí Piñero

    2011-03-01

    Full Text Available En el trabajo se describe el circuito de control del reactivo de un generador asincrónico como parte de unainstalación eólica aislada. El sistema se basa en un microcontrolador 8031 que gobierna la entrada ysalida de un banco de capacitores controlado por tiristores siempre coincidiendo con los picos máximosde la onda de voltaje con el fin de evitar altas corrientes transitorias.  This paper describes the reactive power control scheme of wind-driven induction generator. This systemis based on a 8031 microcontroller that switches on and off a capacitor bank fed by thyristors coincidingalways with the peak voltage value in order to reduce the transient current surges.

  20. CAMMESA control center controllers qualification; Habilitacion de operadores del centro de control de CAMMESA

    Energy Technology Data Exchange (ETDEWEB)

    Kaller, Daniel J [CAMMESA, Compania Administradora del Mercado Mayorista Electrico S.A., Buenos Aires (Argentina)

    2001-07-01

    The safety and quality of the Interconnection Argentine System (IAS) operation, basically depend on the personnel performance in the CAMMESA Operation Control Center (COC), which is the IAS maximum operative hierarchy, and whose mission is to coordinate the IAS and the dispatch of the AWEM (Argentine Wholesale Electric Market) in real time. With the goal of improving the COC controllers' qualification in order to prevent critical situations and to solve the emergences based on an efficient way, in 1999 the process of 'Habilitation of OCC Controllers' was accomplished according to the resolution number 208/98 from the Energy General Office. This technical contribution describes the executed stages and the acquired experiences when applying the mentioned procedure indicating the main found difficulties, reached results and obtained benefits.

  1. Modelización del control metabólico: cursos basados en el autoaprendizaje

    OpenAIRE

    Aguilera Mochón, Juan Antonio; Departamento de Bioquímica y Biología molecular, Universidad de Alcalá de Henares, Madrid

    2013-01-01

    Introducción. La necesidad de un análisis cuantitativo de las rutas bioquímicas y de su control llevó al desarrollo del Análisis del Control Metabólico (MCA, por las siglas en inglés). Por otro lado, dada la extraordinaria complejidad de los procesos biológicos a nivel molecular, su comprensión es imposible sin el auxilio de procedimientos de modelización. En la actualidad, los alumnos de Bioquímica se quedan lejos de la comprensión o visualización del funcionamiento real –siquiera en término...

  2. Herramienta para el control del 10 % de los Fondos Bibliotecarios.

    Directory of Open Access Journals (Sweden)

    Lisette Martínez Pérez

    2007-01-01

    Full Text Available El presente artículo expone las características y facilidades que brinda el software llamado SIB el cual se creó en el Centro de Información y Gestión Tecnológica de Sancti Spíritus, este surgió como respuesta a la necesidad de automatizar y viabilizar el procedimiento, ya que hasta el momento se realizaba en Microsoft Excel en tablas por cada tipo de literatura, no facilitando las ventajas que se reciben con un software especializado y diseñado con las características de nuestra entidad. Esta herramienta permite determinar de forma aleatoria el 10 % de los inventarios mensuales. Teniendo en cuenta algunos criterios genera una serie de informe estadísticos entre los que se encuentran el Submayor Cuenta 195-000 Fondos Bibliotecarios y realiza búsqueda para listar ejemplares utilizando estos criterios. El uso de esta herramienta, reduce el tiempo que deben invertir tanto las personas de los departamentos de economía como los bibliotecarios en hacer dichos inventarios, lo que posibilita un mejor servicio a los usuarios al verse menos tiempo cerrada la sala de lectura del nuestro centro de información por esta causa. Los reportes pueden ser exportados tanto en formato Microsoft Word como en Excel lo cual ofrece la ventaja de guardarlos en otros dispositivos de almacenamientos y trasladarlos.

  3. EL LOCUS DE DISTRIBUCION COMO COROLARIO DEL LOCUS DE CONTROL

    Directory of Open Access Journals (Sweden)

    Luisa Mayoral

    2009-01-01

    Full Text Available Este es un artículo científico acerca del Locus de Distribución, surgido de un estudio realizado con una población de docentes y alumnos universitarios. Respecto de los primeros, se ha indagado acerca de las atribuciones que se realizaban en torno a las recompensas y sanciones, que ellos distribuían a sus alumnos. Respecto de los segundos, se ha buscado determinar la valoración que estos realizaban de sus profesores, en términos de aquellas atribuciones. Para ello, se utilizaron dos paradigmas clásicamente empleados para verificar la existencia de una norma: el paradigma de la autopresentación (docentes, y el paradigma de los juicios (alumnos. La cuestión planteada fue determinar si en el caso de los comportamientos distributivos de refuerzos, las causas se atribuían a variables externas -en particular a los receptores de esos refuerzos- y si esas formas de atribución eran conocidas y valoradas o no, por los alumnos. De los resultados, surgió la confirmación de nuestra hipótesis de explicaciones externas en materia de comportamientos distributivos de sanciones en el ámbito de la docencia y la valoración positiva de estas atribuciones por los alumnos.

  4. THE EXCISE DUTY FRAUD IN THE CASE OF CROSSBORDER OPERATIONS WITH PETROLEUM PRODUCTS

    Directory of Open Access Journals (Sweden)

    Stanciu Dorica

    2014-07-01

    Full Text Available I appreciated that the work can be divided into five chapters designed to explain, if possible, the negative effects of fraud and tax evasion, being serious social and economic phenomena that the countries of the world are facing. The indisputable negative effects that the phenomenon of fraud and tax evasion generates are felt directly on the level of tax revenue receipts, causing major distortions in the functioning of the market mechanism. In Romania, the fiscal and budgetary revenues are dependent on the revenues from indirect taxes (VAT, excises, customs duties etc., while, in the European Union, the contributions of the three major categories of taxes (direct and indirect taxes, social contributions to the formation of revenues are closely related. Fiscal policy, using taxes, generates psychological, financial, economic, social effects on the social-economic environment. The public power that realizes the reality of the consequences of the tax action adopts as a solution changes in the structure of the tax system in order to modulate the effects consistent with the expected outcomes. Therefore, the extent of the outcomes pursued influences the technical characteristics of the taxes, and these on the micro and macroeconomic effects. In this regard I will show that reducing tax evasion allows the creation of budgetary resources necessary to the allocation of funds for economic growth. Tax settlement strategies based on state taxation policy, the influence of fiscal discipline to combat the underground economy and tax evasion, the improvement of methods and procedures used by the tax system in the tax settlement, perception and control are issues of utmost importance to ensure the feeding of the state budget systems with minimal resources required. In Romania, one of the basic economic problems is the lack of investment resources allocated, these being the main contributor to economic growth, in which the reduction of fraud and tax evasion is

  5. Resultados de un control de calidad de datos de temperatura superficial del aire y humedad relativa

    Directory of Open Access Journals (Sweden)

    José Luis Araya López

    2011-09-01

    Full Text Available Se presenta un estudio básico sobre control de calidad de datos de temperatura y humedad relativa. Este trabajo fue efectuado en el Instituto Meteorológico Nacional (IMN de Costa Rica. El objetivo fue determinar de una forma objetiva, cual es la calidad de los datos generados por la red de estaciones meteorológicas. Los programas de control de calidad marcaron datos sospechosos y erróneos de temperatura que pasaron desapercibidos en los niveles anteriores del control de calidad. Los resultados muestran que existen valores atípicos infiltrados que escaparon a la detección del método de revisión manual tradicionalmente aplicado. De forma general, el porcentaje de valores atípicos de humedad relativa fue mayor que el encontrado para datos de temperatura. Dicho porcentaje nunca fue mayor al 20% del total de datos de la serie cronológica correspondiente. Los resultados de este trabajo también muestran cómo los programas desarrollados mejoran la eficiencia del protocolo actual de control de calidad.

  6. HISTORIA DE LA POLICÍA Y DEL EJERCICIO DEL CONTROL SOCIAL EN COLOMBIA

    Directory of Open Access Journals (Sweden)

    Dayana Becerra

    2010-01-01

    Full Text Available El presente trabajo es una exploración histórica crítica de la institución policial en su función de control social en Colombia hasta el periodo histórico conocido como la regeneración. Para tal efecto, se han estudiado tanto los textos legales, como la realidad social, atinentes a la Policía, entendida en sus dos acepciones: función y estructura institucional. De dicho análisis se constata una gran paradoja: mientras que la mayoría de las competencias asignadas eran de tipo administrativo, dichas atribuciones permitieron una omnipresencia de la Policía como ente de control social más allá de lo estrictamente penal.

  7. El envase neutro de los productos de tabaco: una nueva estrategia para el control del tabaquismo

    Directory of Open Access Journals (Sweden)

    Juan Miguel Rey-Pino

    2017-01-01

    Full Text Available Existe evidencia de que las políticas de control del tabaquismo integrales contribuyen a reducir la prevalencia del tabaquismo, por lo que es necesaria la implementación de las distintas medidas de manera conjunta. El empaquetado y etiquetado neutro del tabaco es una de las medidas recomendadas por el Convenio Marco de Control del Tabaco propuesto por la Organización Mundial de la Salud que contribuye a reducir la demanda de tabaco. En el momento actual, una serie de países están implementando esta medida de envasado neutro de los productos del tabaco, que implica desprender a los envases de los aspectos atractivos y promocionales, conservando el nombre de la marca, el cual debería aparecer en una fuente, tamaño, color y localización estándar en el envase. Australia fue el primer país que incorporó este envase en 2012 y recientemente otros países han aprobado la misma medida. En España, la legislación sobre tabaquismo (de 2005 y 2010 supuso un importante avance en las políticas de control del tabaquismo. La introducción de esta medida en España constituiría el siguiente paso en el desarrollo de una estrategia global para luchar contra este importante problema de salud. El objetivo de este trabajo es resumir y presentar de manera estructurada la información disponible sobre el papel que tiene el envase en los productos de tabaco dentro de las estrategias de marketing y comunicación, y describir los potenciales efectos que produce el envase neutro sobre diversos aspectos relacionados con la conducta de fumar.

  8. Control biológico del hongo Sclerotium cepivorum utilizando Trichoderma asperellum en el cultivo del ajo en Costa Rica.

    OpenAIRE

    Rivera-Méndez, William; Zúñiga-Vega, Claudia; Brenes-Madriz, Jaime

    2016-01-01

    En este trabajo se evaluó la efectividad del hongo antagonista Trichoderma asperellum, previamente aislado e identificado, para el control del agente causante de la pudrición blanca del ajo y la cebolla, Sclerotium cepivorum. Para ello se realizaron ensayos de campo en seis parcelas experimentales cultivadas con ajo, donde se determinó el inóculo inicial de cada parcela. Posteriormente se aplicaron dos tratamientos distintos, uno basado en una suspensión de esporas de T. asperellum a una conc...

  9. Análisis estadístico del control de calidad en las empresas

    OpenAIRE

    Galicia Andrés, Eduardo

    2013-01-01

    La aplicación de la estadística en la verificación del cumplimiento de determinadas exigencias de calidad en la industria está basada en el estudio y evaluación de la variabilidad, materia objeto de la Estadística. En el presente proyecto de fin de carrera en el que se van a aplicar 2 herramientas muy útiles para un amplio sector empresarial, como son el muestreo de aceptación y el control del proceso de fabricación, se exponen, de forma previa, algunos conceptos teóricos en...

  10. Control del brazo robot IRB120 mediante el dispositivo háptico PHANTOM

    OpenAIRE

    Pardo Alía, Samuel

    2016-01-01

    El proyecto expuesto en el presente libro consiste en el control del brazo robot IRB120 a través de diferentes aplicaciones por medio de una interfaz gráfica creada con el software matemático MATLAB. Todo ello se llevará a cabo gracias a un socket de comunicación desarrollado en lenguaje RAPID que permite el envío simultáneo de varias posiciones al robot. Entre esas aplicaciones destaca el empleo del dispositivo háptico Phantom Omni para la creación de dibujos o textos a man...

  11. The detection and settlement of VAT fraud in four countries : Addendum to the report value-added tax fraud in the European Union

    NARCIS (Netherlands)

    Aronowitz, A.A.; Laagland, D.C.G.; Paulides, G.

    1996-01-01

    This addendum to the report 'Value-added tax fraud in the European Union' gives additional information on the detection and settlement of VAT fraud in Belgium, Germany, the United Kingdom and the Netherlands. See link to the report at: More information.

  12. Una propuesta para la arquitectura informática del sistema de control de un edificio

    Directory of Open Access Journals (Sweden)

    Triviño Barros, Gracián

    2004-12-01

    Full Text Available Nowadays, in order to perform the optimal installations automatic control, buildings structure incorporates a new kind of computers which are different from the desk computers dedicated to user’s personal tasks.These computers spread in the form of a network that is overlapped with the building structure in such a way that soon we shall speak about the computer omnipresence in the building.The building control system is considered in this paper as an intelligent agent. This means a control system provided with sensors and actuators to interact with its environment. This control system must develop its activity in order to get autonomously the programmed goals. A generic control building architecture is presented as a step towards the systematic development of control building systems.A project for the development of a software tool is also presented. This tool intends to support and make easy the programming of such kind of control systems. This project is been developed in the Department of Photonic Technology at Universidad Politécnica of Madrid.La necesidad de realizar un control automático óptimo de las instalaciones de un edificio ha provocado que un nuevo tipo de ordenadores, diferentes de los ordenadores de sobremesa que utilizan personalmente los habitantes del edificio, entren a formar parte de la arquitectura del propio edificio.Estos ordenadores se van extendiendo en forma de una red imbricada con la propia estructura del edificio de tal manera que pronto podremos hablar de la omnipresencia del ordenador en el edificio.En este trabajo se plantea el sistema de control del edificio como un agente inteligente, como un sistema que dotado de sensores para percibir su entorno, y de medios de actuación para modificarlo, realiza permanentemente ciertas operaciones de procesamiento de información y acciones sobre el propio edificio persiguiendo de manera autónoma alcanzar los objetivos para los que ha sido diseñado.Como un paso

  13. Fraude e branqueamento de capitais no mercado da droga

    OpenAIRE

    Amaro, Andreia Ramos

    2017-01-01

    Versão final (Esta versão contém as críticas e sugestões dos elementos do júri) Ao longo das últimas décadas e com a crescente globalização, os infratores têm adotado novos e sofisticados métodos de ocultação de capitais ilícitos, nomeadamente, provenientes da droga. Perante isto, o presente trabalho foca-se na temática do branqueamento de capitais e da fraude no mercado da droga, sendo o seu grande objetivo o estudo da relação entre branqueamento de capitais, fraude e o mercado da drog...

  14. Credit card fraud detection using neural network and geolocation

    Science.gov (United States)

    Gulati, Aman; Dubey, Prakash; MdFuzail, C.; Norman, Jasmine; Mangayarkarasi, R.

    2017-11-01

    The most acknowledged payment mode is credit card for both disconnected and online mediums in today's day and age. It facilitates cashless shopping everywhere in the world. It is the most widespread and reasonable approach with regards to web based shopping, paying bills, what's more, performing other related errands. Thus danger of fraud exchanges utilizing credit card has likewise been expanding. In the Current Fraud Detection framework, false exchange is recognized after the transaction is completed. As opposed to the current system, the proposed system presents a methodology which facilitates the detection of fraudulent exchanges while they are being processed, this is achieved by means of Behaviour and Locational Analysis(Neural Logic) which considers a cardholder's way of managing money and spending pattern. A deviation from such a pattern will then lead to the system classifying it as suspicious transaction and will then be handled accordingly.

  15. PEMERIKSAAN FRAUD DALAM AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF

    Directory of Open Access Journals (Sweden)

    Annisa Sayyid

    2015-08-01

    Full Text Available The History of world bussiness is full of ethics violation cases and financial scandals. Public can even see clearly the various economic crimes such as corruption, financial engineering and money laundering. These issues are always interesting since it involves tricks in information presentation which indicates a fraud. The application of forensic accounting and investigative audits is a solution to the anxiety of financial world. Forensic accounting and investigative audits in its simplest form is a blend between the disciplines of accounting, auditing and law. Forensic accounting is the use of accounting skills combined with the ability to solve a problem or alleged fraud. The investigative audit is an attempt to prove a mistake in accordance with the provisions of applicable law.

  16. Presence of Corporate Frauds at a Global Level

    Directory of Open Access Journals (Sweden)

    Vranješ Svjetlana

    2017-06-01

    Full Text Available The legislative bodies of the countries, members of the accounting and auditing profession, various associations have taken a number of preventive measures and mechanisms for combating corporate criminal activities and financial frauds, but unfortunately, the fact is that even today they often happen in both undeveloped and the most developed market economies. It is therefore essential to pay significant attention to corporate criminal activity and financial frauds that are happening in the business world. The aim of this paper is to show the presence of different forms of corporate criminal activity at a global level, and to display a conceptual framework of criminal activity and motives for their doing. Concluding remarks of this paper provide guidelines for further research and recommendations on how to improve the mechanisms for preventing and detecting criminal activity.

  17. Deterring Online Advertising Fraud through Optimal Payment in Arrears

    Science.gov (United States)

    Edelman, Benjamin

    Online advertisers face substantial difficulty in selecting and supervising small advertising partners: Fraud can be well-hidden, and limited reputation systems reduce accountability. But partners are not paid until after their work is complete, and advertisers can extend this delay both to improve detection of improper partner practices and to punish partners who turn out to be rule-breakers. I capture these relationships in a screening model with delayed payments and probabilistic delayed observation of agents’ types. I derive conditions in which an advertising principal can set its payment delay to deter rogue agents and to attract solely or primarily good-type agents. Through the savings from excluding rogue agents, the principal can increase its profits while offering increased payments to good-type agents. I estimate that a leading affiliate network could have invoked an optimal payment delay to eliminate 71% of fraud without decreasing profit.

  18. BUDAYA CARI UNTUNG SEBAGAI PEMICU TERJADINYA FRAUD: SEBUAH STUDI ETNOGRAFI

    Directory of Open Access Journals (Sweden)

    Dewi Syahrina

    2017-04-01

    Full Text Available Penelitian ini bertujuan untuk mengetahui budaya yang memicu terjadinya fraud pada realisasi keuangan negara. Penelitian dilakukan pada instansi pemerintah daerah di Provinsi ABC. Metode etnografi ala Spradley dipilih untuk menemukan budaya pemicu tersebut. Hasil penelitian menunjukkan bahwa budaya yang memicu terjadinya fraud adalah budaya cari untung, yang terlihat dari kebiasaan “memanfaatkan” kebutuhan instansi, kebiasaan menyalahgunakan kewenangan yang dimiliki, dan kebiasaan menyiasati beberapa ketentuan keuangan negara pada PMK 113/PMK.05/2012 dan PMK 65/PMK.02/2015 untuk kepentingan pribadi maupun kelompok. Hasil penelitian ini memberikan informasi berupa bentuk-bentuk penyiasatan yang dilakukan, sehingga dapat dijadikan dasar sebagai bahan pertimbangan untuk perubahan atau perbaikan kebijakan dan peraturan yang disiasati tersebut

  19. Transformation of fraud activities in procurement system in Indonesia

    Science.gov (United States)

    Setiani, N.; Huda, S. N.; Pulungan, R.; Winarko, E.

    2017-03-01

    E-procurement has been applied in Indonesia since 2008 through the adoption of Electronic Procurement System (SPSE). The purpose of the use of SPSE in the procurement process is to improve the efficiency of goods or services procurement. In the bidding process, intensive communication and data exchange between providers and organizers are urgently needed. Through SPSE, the frequency of face to face meetings between providers and the committee can be reduced. This is expected to minimize potential fraud behaviors in the goods or services procurement conducted through the tender process. There exists a transformation of activities in the procurement through SPSE from the tender process that was previously done manually. In this paper, we analyze this transformation between manual procurement process and SPSE-based procurement process. The result of the analysis is exploited for investigating the possibility of fraud behavior transformations in every phase of e-procurement activities.

  20. NRE92/3: Programaci??n del Plan de Control Interno, auditorias y otras actividades a desarrollar por la Oficina de Control Interno durante el ejercicio 2015

    OpenAIRE

    Universidad de Granada

    2015-01-01

    Resoluci??n del Rectorado de la Universidad de Granada, de 3 de febrero de 2015, por la que se aprueba la programaci??n del Plan de Control Interno, auditorias y otras actividades a desarrollar por la Oficina de Control Interno durante el ejercicio 2015.

  1. BIRDNEST: Bayesian Inference for Ratings-Fraud Detection

    OpenAIRE

    Hooi, Bryan; Shah, Neil; Beutel, Alex; Gunnemann, Stephan; Akoglu, Leman; Kumar, Mohit; Makhija, Disha; Faloutsos, Christos

    2015-01-01

    Review fraud is a pervasive problem in online commerce, in which fraudulent sellers write or purchase fake reviews to manipulate perception of their products and services. Fake reviews are often detected based on several signs, including 1) they occur in short bursts of time; 2) fraudulent user accounts have skewed rating distributions. However, these may both be true in any given dataset. Hence, in this paper, we propose an approach for detecting fraudulent reviews which combines these 2 app...

  2. DATA MINING APPLICATION IN CREDIT CARD FRAUD DETECTION SYSTEM

    Directory of Open Access Journals (Sweden)

    FRANCISCA NONYELUM OGWUELEKA

    2011-06-01

    Full Text Available Data mining is popularly used to combat frauds because of its effectiveness. It is a well-defined procedure that takes data as input and produces models or patterns as output. Neural network, a data mining technique was used in this study. The design of the neural network (NN architecture for the credit card detection system was based on unsupervised method, which was applied to the transactions data to generate four clusters of low, high, risky and high-risk clusters. The self-organizing map neural network (SOMNN technique was used for solving the problem of carrying out optimal classification of each transaction into its associated group, since a prior output is unknown. The receiver-operating curve (ROC for credit card fraud (CCF detection watch detected over 95% of fraud cases without causing false alarms unlike other statistical models and the two-stage clusters. This shows that the performance of CCF detection watch is in agreement with other detection software, but performs better.

  3. More than meets the eye: digital fraud in dentistry.

    Science.gov (United States)

    Rao, S A; Singh, N; Kumar, R; Thomas, A M

    2010-01-01

    Digital photographs play a substantial role in the presentation and validation of clinical cases for documentation and research purposes in esthetically oriented professions such as dentistry. The introduction of sophisticated cameras and "easy to use" computer software readily available on today's market has enabled digital fraud to emerge as a common and widely used practice. Hence, it is essential that both dentists and editorial circles are aware and cautious with regard to the possibility of digital fraud. A set of 10 routine "pre-" and "post" treatment dental procedure photographs were taken and randomly manipulated using standard desktop software. A team of 10 dental professionals were selected and each one of them was individually requested to review and evaluate the authenticity of the photographs. An assessment of expert opinion revealed an overall sensitivity of 60% and a sensitivity of 15% in correctly identifying a manipulated photograph, which is considered low. Furthermore, there was poor interobserver agreement. Advanced technology that is easily available has resulted in adept digital fraud that is difficult to detect. There is a need for awareness among both dental practitioners and the editorial circle regarding misrepresentation due to image manipulation. It is therefore necessary to follow a skeptical approach in the assessment of digitalized photos used in research and as a part of clinical dentistry.

  4. El Sistema Penal como Instrumento de Control Social: El Papel del Encarcelamiento

    Directory of Open Access Journals (Sweden)

    Kelly Ribeiro Felix de Souza

    2015-12-01

    Full Text Available El objetivo de este estudio es analizar el sistema penal con el fin de encontrar elementos capaces de entenderlo como una técnica de control social de los considerados indeseables para la vida en sociedad. Adoptando como marco teórico la criminología crítica, más especificamente las contribuciones de autores como Massimo Pavarini y Michel Foucault, así como el método de investigación dialéctico, se busca, desde un enfoque jurídico y sociológico, indicar las transformaciones del poder disciplinario hasta su diseño actual, así como demostrar sus relaciones con uno de los principales instrumentos del poder punitivo hoy en día - la privación de libertad. En este sentido, parece que la selectividad del ejercicio del poder punitivo se muestra como un importante instrumento de control social de los excluidos.

  5. The Framework Convention on Tobacco Control: opportunities and issues El Convenio Marco para el Control del Tabaco: oportunidades y problemas

    Directory of Open Access Journals (Sweden)

    Kenneth E Warner

    2008-01-01

    Full Text Available The Framework Convention on Tobacco Control (FCTC, a World Health Organization sponsored global tobacco control treaty, constitutes the first major international tool with the potential to significantly reduce the global pandemic of tobacco-produced disease and death. After providing background on the prevalence of cigarette smoking and smoking attributable mortality, both at present and projected for the future, the paper then describes the FCTC and discusses its development, the barriers it has confronted, and the opportunities it offers for improving global health. Successful implementation of the provisions in the treaty could avoid literally tens of millions of premature tobacco-produced deaths over the next few decades.El Convenio Marco para el Control del Tabaco (CMCT, un tratado para el control global del tabaco patrocinado por la Organización Mundial de la Salud, constituye la primera herramienta internacional importante con el potencial de reducir significativamente la pandemia mundial de enfermedades y decesos producidos por el tabaco. Este ensayo proporciona antecedentes sobre la prevalencia de consumo de cigarrillos y sobre mortalidad atribuible a dicho consumo, tanto al presente como con proyección a futuro. Después describe el CMCT, su desarrollo, las barreras que ha confrontado y las oportunidades que ofrece para mejorar la salud global. La implementación exitosa de las disposiciones del tratado podría evitar, literalmente, decenas de millones de muertes prematuras producidas por el tabaco en las próximas décadas.

  6. Science as a Matter of Honour: How Accused Scientists Deal with Scientific Fraud in Japan.

    Science.gov (United States)

    Pellegrini, Pablo A

    2017-06-26

    Practices related to research misconduct seem to have been multiplied in recent years. Many cases of scientific fraud have been exposed publicly, and journals and academic institutions have deployed different measures worldwide in this regard. However, the influence of specific social and cultural environments on scientific fraud may vary from society to society. This article analyzes how scientists in Japan deal with accusations of scientific fraud. For such a purpose, a series of scientific fraud cases that took place in Japan has been reconstructed through diverse sources. Thus, by analyzing those cases, the social basis of scientific fraud and the most relevant aspects of Japanese cultural values and traditions, as well as the concept of honour which is deeply involved in the way Japanese scientists react when they are accused of and publicly exposed in scientific fraud situations is examined.

  7. Fraud adversely affecting the budget of the Europen Union: the forms, methods and causes

    Directory of Open Access Journals (Sweden)

    Zlata Đurđević

    2006-09-01

    Full Text Available The paper analyses the forms, methods and causes of fraud that are perpetrated to the detriment of the budget of the European Union. The forms in which EU fraud appears are shown according to the criterion of kind of budgetary resource. Crime affecting the budgetary revenue of the EU tends to appear in the form of customs duty-evasion and false declarations concerning the customs-relevant information about goods. Crime adversely affecting the expenditure side of the EU budget appears in the form of subsidy fraud in the area of the Common Agricultural Policy, and subsidy fraud in the area of the structural policies. The methods used for the EU fraud committed and considered in the paper are document forgery, concealment of goods, corruption, violence and fictional business and evasion of the laws. In conclusion an explanation is given of the main exogenous criminogenic factors that lead to the EU frauds commonly perpetrated.

  8. Online frauds:learning from victims why they fall for these scams

    OpenAIRE

    Button, Mark; McNaughton Nicholls, Carol; Kerr, Jane; Owen, Rachael

    2014-01-01

    Online frauds have become a major problem in many countries with millions of victims from a wide diversity of scams committed in full or part online. This paper explores the extent and nature of this problem. Using data from depth interviews with 15 online fraud victims, 6 focus groups with a further 48 online fraud victims and interviews with 9 professional stakeholders involved in combating this problem. The paper explores why victims fall for online scams. It identifies a range of reasons ...

  9. PENGARUH FAKTOR-FAKTOR FRAUD DIAMOND DAN GONE THEORY TERHADAP KECURANGAN AKADEMIK

    Directory of Open Access Journals (Sweden)

    Anisatul Munirah

    2018-03-01

    Full Text Available This research aims to determine whether there is a simultaneous and partial influence between the pressure, opportunity, rationalization, capability, greed, need and exposure of academic fraud on students competency accounting expertise SMK Negeri 1 Kendal. Population in this research are students of accounting expertise skill SMK Negeri 1 Kendal a number of 319 students. Sampling technique in this research is saturated sample. Data collection methods using questionnaires and documentation. The method of analysis used is descriptive analysis and multiple linear regression analysis. The results showed that there was a positive and significant influence simultaneously to academik farud of 59.4%, there is a positive and significant influence pressure on academic fraud by 2.4%, there is a positive and significant influence opportunity on academic fraud by 1.46%, there is a positif and significant influence rationalization on academik fraud by 1.54%, there is a positie and significant influence capability on academic fraud by 4.28%, there is a positive and significant influence greed on academic fraud by 2.96%, there is a positive and significant influence need on academic fraud by 1.59%, and there is a negative and siignificant exposure on academic fraud by -11,8%. The conclusion in this research is that pressure, opportunity, rationalization, capability, greed, need and exposure have positive and significant influence to academik fraud. Suggestions for futher researchers are expected to use analytical tools other than SPSS.

  10. AICPA standard aids in detecting risk factors for fraud. American Institute of Certified Public Accountants.

    Science.gov (United States)

    Reinstein, A; Dery, R J

    1999-10-01

    The American Institute of Certified Public Accountants' Statement on Auditing Standards (SAS) No. 82, Consideration of Fraud in a Financial Statement Audit, requires independent auditors to obtain reasonable assurance that financial statements are free of material mis-statements caused by error or fraud. SAS No. 82 provides guidance for independent auditors to use to help detect and document risk factors related to potential fraud. But while SAS No. 82 suggests how auditors should assess the potential for fraud, it does not expand their detection responsibility. Accordingly, financial managers should discuss thoroughly with auditors the scope and focus of an audit as a means to further their compliance efforts.

  11. ATRIBUTOS DEL PROBLEMA DINÁMICO DE CONTROL OPERACIONAL DE AGVS EN LA DISTRIBUCIÓN DE MATERIALES

    Directory of Open Access Journals (Sweden)

    Isidro Ramos Torres

    2016-06-01

    Full Text Available En este trabajo se estudian los atributos del problema dinámico del control operacional de AGVs. Se discuten las implicaciones del uso de la información on-line como el principal elemento del carácter dinámico de los problemas. Se utiliza la taxonomía de Psaraftis para identificar los atributos (evolución, calidad, disponibiliad, y procesamiento de la información utilizada. Se obtuvieron resultados parciales sobre las tendencias de los estudios dinámicos y sus características.

  12. Lecciones aprendidas en el control del tabaquismo en España Lessons learned from tobacco control in Spain

    Directory of Open Access Journals (Sweden)

    Esteve Fernández

    2006-01-01

    Full Text Available En España ha sido visible la creciente implicación de la sociedad civil en la demanda de políticas de control del tabaquismo. Las bases para la creación del Comité Nacional para la Prevención del Tabaquismo (CNPT fueron asentadas en 2004. A finales de ese año la intensa actuación para concretar las acciones reguladoras del incipiente Plan Nacional para la Prevención del Tabaquismo culminó en una ley que permitió un salto cualitativo, aprovechando la trasposición legal de la directiva europea de publicidad: la Ley 28/2005, que, en un clima de amplio consenso político y mediático, dispone medidas sanitarias frente al tabaquismo y regula la venta, el suministro, el consumo y la publicidad de los productos del tabaco. El objetivo declarado por esta ley es evitar el inicio del consumo de tabaco particularmente entre los jóvenes, garantizar el derecho de los no fumadores a respirar aire sin humo del tabaco y hacer más fácil el abandono de este hábito a las personas que lo deseen. Sus temas principales son la prohibición de la publicidad del tabaco y la limitación de su consumo en centros de trabajo y espacios públicos cerrados. La nueva ley ha substituido a la normativa previa en España, que era una de las más permisivas de la Unión Europea en temas como la venta de tabaco, limitación de la publicidad y restricciones de lugares de consumo. No obstante, está claro que aún queda mucho por hacer. En este momento hace falta generar apoyo social a la nueva regulación y hacer un esfuerzo importante de sensibilización y educación del público.The growing involvement in Spain by civil society in the demand for tobacco control policies has been notable. The basis for the creation of the National Committee for Tobacco Prevention was established in 2004. At the end of that year, an intensive intervention was aimed at specifying, in law, the regulartory actions in the National Plan for Tobacco Prevention. This would facilitate a

  13. Composición del locus de control en dos ciudades latinoamericanas

    Directory of Open Access Journals (Sweden)

    Jesús Francisco Laborín Álvarez

    2008-01-01

    Full Text Available El locus de control es un rasgo de personalidad vinculado con la atribución que hacen los individuos acerca de sus éxitos y fracasos. Los estudios en diferentes naciones y sociedades han demostrado que existen características generales y particulares respecto a la percepción de control y donde la cultura juega un papel importante. Se partió del objetivo de conocer la composición factorial del locus de control en dos poblaciones, Hermosillo, Sonora (México (n=600 y João Pessoa, Paraíba (Brasil (n=600; y establecer las diferencias en cuanto a dicho constructo en ambas poblaciones con respecto a las variables atributivas: edad, escolaridad, ocupación y ciudad. Los resultados revelan tres dimensiones comunes a las dos poblaciones: locus de control interno, locus de control afiliativo y locus de control externo. Los datos en general hacen ver que las muestras poblacionales de las ciudades hacen juicios de control en relación a los esfuerzos y el trabajo personal, en la afiliación a colectivos y grupos de interés como los fundamentos de explicación para éxitos y fracasos.

  14. Risk Oriented Audit Methodology’s Improvement, based on the Fraud Theory

    Directory of Open Access Journals (Sweden)

    Sergei V. Arzhenovskii

    2016-12-01

    Full Text Available Modern economic development is accompanied by the increasing complexity of the relationship structure, intercompany transactions, the requirements for information disclosure on the entity’s activities. It leads to the opportunities growth of fraudulent representation public companies reporting. The external audit is considered as an institution that resists to negative processes. The issues of improving the tools that assessing the risk of material misstatement of the financial statements due to fraud from the standpoint the fraud theory have been examined here. Determining potential areas in which methodology for risk assessment of material misstatement of the financial statements due to fraud in an audit are based on the modern fraud theory interpretations will be develop. Functional and structural, comparative, logical and historical, deductive and inductive analyst methods have been used. Retrospective analysis on research areas in the fraud theory field has been performed. Perspective directions for improving methodology and methods for risk assessment of material misstatement of the financial statements in an audit have been identified. Methodology development for fraud risk assessment procedures in an audit of financial statements is based on “fraud diamond” theory. Creating new interpretations the fraud theory during last fifteen years is a consequence the expansion opportunities for corporate fraud, one of the most common species which is the financial statements falsification. Changing the list of factors that could initiate the fraud in the company's public reporting requires that the methods of its identification during the audit should be improved. Methodology and methods risk assessment of intentional material misstatement of the financial statements need to be improved in the direction both the modern modification of fraud theory.

  15. Normas de control interno recogidas en el reglamento de la dirección del giro del Banco de San Carlos (1789

    Directory of Open Access Journals (Sweden)

    Francisco Mayordomo García-Chicote

    2009-12-01

    Full Text Available En el Reglamento de la Dirección del Giro, de 1789, se resumieron todas las disposiciones relativas a esta sección del Banco de San Carlos emitidas con posterioridad a la publicación de su Real Cédula fundacional de 1782; observándose en dicho Reglamento que en él se abordaron los aspectos básicos del control interno, tales como, la asignación de funciones y su reparto entre el personal, el establecimiento de normas y procedimientos operativos, describiendo las funciones del personal de correspondencia y de libros, y el detalle las tareas de autorización, ejecución, registro y custodia confiadas a dicho personal; de lo cual se deduce que los objetivos de esta norma —como los de cualquier manual de control interno— fueron los de optimizar la gestión de la Dirección del Giro, prevenir errores en sus registros contables y conferir fiabilidad a la información final que se derivaba de ellos, así como la protección de los activos vinculados a esta Dirección.

  16. Analysis of Contracting Processes, Internal Controls, and Procurement Fraud Schemes

    Science.gov (United States)

    2013-06-01

    buyer to answer include the following: 6  Does the organization want to buy or lease a product?  Does the organization want to completely...who as commander of U.S. Army Contracting Command-Korea, took thousands of dollars in bribes from contractors for favorable treatment in contract

  17. Agricultura y empleo rural agropecuario en Bolivia. Consecuencias del control de precios en el sector agropecuario

    OpenAIRE

    Vera, Diego Alejandro

    2012-01-01

    Los controles de precios son medidas que pueden afectar considerablemente a los sectores sujetos a dichas políticas. Mediante un modelo de equilibrio general dinámico estocástico con dos tipos de agentes: campesinos y citadinos, calibrado para Bolivia, se muestra que, ante caídas en la productividad del sector agropecuario, el empleo rural agropecuario y la producción agropecuaria se ven mermadas cuando existen controles de precios. Asimismo, mejoras de productividad en el sector rural no agr...

  18. Combating healthcare corruption and fraud with improved global health governance

    Science.gov (United States)

    2012-01-01

    Corruption is a serious threat to global health outcomes, leading to financial waste and adverse health consequences. Yet, forms of corruption impacting global health are endemic worldwide in public and private sectors, and in developed and resource-poor settings alike. Allegations of misuse of funds and fraud in global health initiatives also threaten future investment. Current domestic and sectorial-level responses are fragmented and have been criticized as ineffective. In order to address this issue, we propose a global health governance framework calling for international recognition of “global health corruption” and development of a treaty protocol to combat this crucial issue. PMID:23088820

  19. Combating healthcare corruption and fraud with improved global health governance.

    Science.gov (United States)

    Mackey, Tim K; Liang, Bryan A

    2012-10-22

    Corruption is a serious threat to global health outcomes, leading to financial waste and adverse health consequences. Yet, forms of corruption impacting global health are endemic worldwide in public and private sectors, and in developed and resource-poor settings alike. Allegations of misuse of funds and fraud in global health initiatives also threaten future investment. Current domestic and sectorial-level responses are fragmented and have been criticized as ineffective. In order to address this issue, we propose a global health governance framework calling for international recognition of "global health corruption" and development of a treaty protocol to combat this crucial issue.

  20. Fraud Risk in Audit Activities According to IAS 8

    Directory of Open Access Journals (Sweden)

    Raluca – Ionela Radu

    2014-03-01

    Full Text Available According to international auditing standards, fraud is an intentionally action realised by one or more persons as management, employees or third parties, action that generate erroneous interpretation of financial statements. The real intention is to cheat. However, there can be involved some erroneous calculus generated by creative accounting. The concept of “error” refers to unintentionally mistakes that could appear in financial statements. We think there could be mathematical or accounting mistakes, unintentionally omission, or wrong interpretation of certain facts, accounting policies wrong application. All these actions are unwittingly. It is very important to identify situations cause and take necessary measures to eliminate them

  1. Paying for Likes? Understanding Facebook like fraud using honeypots

    OpenAIRE

    De Cristofaro, E.; Friedman, A.; Jourjon, G.; Kaafar, M. A.; Shafiq, M. Z.

    2014-01-01

    Facebook pages offer an easy way to reach out to a very large audience as they can easily be promoted using Facebook's advertising platform. Recently, the number of likes of a Facebook page has become a measure of its popularity and profitability, and an underground market of services boosting page likes, aka like farms, has emerged. Some reports have suggested that like farms use a network of profiles that also like other pages to elude fraud protection algorithms, however, to the best of ou...

  2. Paying for Likes? Understanding Facebook Like Fraud Using Honeypots

    OpenAIRE

    De Cristofaro, Emiliano; Friedman, Arik; Jourjon, Guillaume; Kaafar, Mohamed Ali; Shafiq, M. Zubair

    2014-01-01

    Facebook pages offer an easy way to reach out to a very large audience as they can easily be promoted using Facebook's advertising platform. Recently, the number of likes of a Facebook page has become a measure of its popularity and profitability, and an underground market of services boosting page likes, aka like farms, has emerged. Some reports have suggested that like farms use a network of profiles that also like other pages to elude fraud protection algorithms, however, to the best of ou...

  3. General Consideration on Legal Tax Evasion vs. Tax Fraud

    Directory of Open Access Journals (Sweden)

    Octavia-Daniela Steriopol

    2010-12-01

    Full Text Available The article is a brief overview of tax evasion as a complex social and economicphenomenon, of utmost importance, that today’s states confront with; its consequences seek to limitas much as possible, by legal and fiscal means, the eradication, which, at this point, is virtuallyimpossible. Tax evasion can be analysed from two points of view, the legal and the illegal aspect ofthe phenomenon or the fiscal fraud. The “fiscal paradises” had a very important role in the last years’activity.

  4. Efecto del ultrasonido terapéutico sobre las tendinopatías del tendón del supraespinoso. Control ecográfico de resultados

    OpenAIRE

    López Fernández, Francisco Javier

    2016-01-01

    El dolor de hombro presenta una alta prevalencia en la población general tanto deportiva como sedentaria. El 75% corresponde a tendinopatías del manguito de los rotadores, siendo la más frecuente la tendinopatía del músculo supraespinoso. Se vienen utilizando diversos tratamientos para la tendinopatía del supraespinoso, no existiendo un consenso universalmente aceptado en el manejo de esta patología. Entre los tratamientos más frecuentemente utilizados se encuentran los ultrasonidos y la cine...

  5. “Prototipo de control de riego tecnificado aplicando la tecnología del arduino”

    OpenAIRE

    CAYO CABRERA, GUIDO HUMBERTO; UNIVERSIDAD NACIONAL DEL ALTIPLANO

    2015-01-01

    El riego por aspersión se aplica el agua en suelo asperjado, o fraccionando el caudal en gotas las mismas que humedecen el terreno al tiempo que alcanzan la superficie del mismo. Se trata de un método de riego mecanizado, que asegura un preciso control de la lámina de agua aplicada en función de las condiciones edafo-climáticas y de cultivo y además permite una adecuada tecnificación de la práctica del riego. La metodología propuesta es mediante el riego automatizado y controlado vía web, que...

  6. Tratamiento físico y químico del suelo para el control del marchitamiento vascular del clavel, causado por el hongo fusariumoxysporumf.sp.dianthi

    Directory of Open Access Journals (Sweden)

    García David Leonardo

    1994-12-01

    Full Text Available

    Los problemas fitosanitarios constituyen uno de los aspectos más importantes en el cultivo del clavel en Colombia, destacándose el marchitamiento vascular causado por el hongo Fusarium oxysporumf.sp. dianthi. Con el propósito de encontrar un control eficiente para el manejo de dicha enfermedad, se realizaron dos experimentos en dos fincas productoras de flores en la Sabana de Bogotá, comparando algunos tratamientos físicos y químicos al suelo antes de la siembra. En el primer experimento, efectuado con diferentes variedades de clavel estándar, se comparó el fumigante 1,3-D. Cloropicrina frente a la aplicación de vapor de agua. Se utilizó un diseño completamente al azar con contrastes. En este experimento, los dos tratamientos fueron igualmente eficientes en la disminución de la incidencia de la enfermedad en todas las variedades evaluadas; de igual manera, no se encontraron diferencias significativas en cuanto a la reducción de la población del hongo en el suelo, la altura de las plantas. La producción y la calidad de las flores. En el segundo experimento, donde se evaluaron diferentes variedades de clavel miniatura, se comparó el fumigante 1,3-D. Cloropicrina frente al

  7. Una espècia autòctona. El comerç del safrà a Catalunya durant el segle XV.

    Directory of Open Access Journals (Sweden)

    Verdés i Pijuan, Pere

    2001-12-01

    Full Text Available The aim of this article is to contribute to the study of the saffron trade in Catalonia in the so-called period, starting from a rather unknown source: the regulation proceeded from the Diputado del Genera l, whose aim was to fight against the fraud that very often was committed and, thus, the delegates oversaw the whole saffron circuit all over the country; the tillage, work out and trade in the frame of an ambitious plan stablished in order to guarantee the quality of the catalan product and specially in order to control the fiscal incomes that the saffron trade supplied to the Generalitat.

    El present estudi constitueix una primera aproximació al tema del comerç del safra al Principat en aquell període a partir duna font poc coneguda: les ordinacions de la Diputació del General. Aquesta normativa fou creada per lluitar contra el frau que sovint afectava aquella especia i, amb aquest objectiu, els diputats controlaren la totalitat del circuit safraner arreu del país; des del cultiu, passant per l´el laboració i acabant en la comercialització del safra. Tot plegat, en el marc d'una ambiciosa inciativa destinada a garantir la qualitat del producte català i, especialment, els ingressos fiscals que la seva exportació proporcionava a la Generalitat.

  8. La lucha contra el fraude en la Seguridad Social en el marco de los nuevos principios de actuación de la Administración Pública

    Directory of Open Access Journals (Sweden)

    José Luis García Delgado

    2018-04-01

    Full Text Available Este artículo analiza la actual crisis de sostenibilidad de la Seguridad Social en España, poniendo de manifiesto los factores que más inciden en la amenaza de la viabilidad de las prestaciones públicas que hoy se reconocen. En este contexto, una de las cuestiones que se encuentra entre las posibles soluciones es la lucha contra el fraude laboral y de Seguridad Social. Se incide en la definición de fraude, diferenciándolo del mero incumplimiento de las obligaciones con la Seguridad Social, se señalan las causas que lo producen y se estudian los principales sistemas empleados para su cuantificación, así como sus modalidades más importantes y medidas disuasorias, preventivas y de carácter moralizador que pueden implantarse para intentar que su incidencia disminuya. Todo ello a la luz de la normativa reciente que incide en las nuevas relaciones de las Administraciones públicas “ad intra” y “ad extra”, y que puede ayudar decisivamente en esta lucha contra el fraude contra la Seguridad Social.

  9. Cressey’s fraud triangle (1953 and agency theory: study applied to brazilian banking institutions

    Directory of Open Access Journals (Sweden)

    Michele Rílany Rodrigues Machado

    2017-08-01

    Full Text Available This research examined if Cressey’s (1953 fraud triangle and the agency theory, jointly, enables investigate corporate fraud occurrence in Brazilian banking institutions. It was formulated  six research hypotheses were segregated in fraud triangle – pressure,  opportunity and rationalization – and measured by variables taken from the agency theory, criminology and empirical papers on corporate fraud. The identification of probability of fraud occurrence was operationalized from multinomial logistic model, applied to data of 44 banking, for the period between January 2001 and December 2012. For element pressure, hypotheses No. 01 was confirmed, since this showed that the lower an institution’s previous performance, the greater probability there is of fraudulent events occurring in the future.  In the element of opportunity, the hypothesis No. 03 was confirmed, which showed that low corporate governance indicators increased the possibility of fraud occurrences.  In rationalization element, the hypothesis No. 08 was confirmed, therefore, the predominance of women in management reduces the probability of fraud.  We thereby conclude that Cressey’s Triangle, when combined with the theory of agency is an appropriate research instrument to use when carrying out an investigation into corporate fraud occurrence in banking institutions.

  10. 75 FR 26196 - Publication of OIG Updated Special Fraud Alert on Telemarketing by Durable Medical Equipment...

    Science.gov (United States)

    2010-05-11

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES Office of Inspector General Publication of OIG Updated Special Fraud Alert on Telemarketing by Durable Medical Equipment Suppliers AGENCY: Office of Inspector...) 205-0007. SUPPLEMENTARY INFORMATION: In our publication of the OIG Updated Special Fraud Alert on...

  11. Outlier-based Health Insurance Fraud Detection for U.S. Medicaid Data

    NARCIS (Netherlands)

    Thornton, Dallas; van Capelleveen, Guido; Poel, Mannes; van Hillegersberg, Jos; Mueller, Roland

    Fraud, waste, and abuse in the U.S. healthcare system are estimated at $700 billion annually. Predictive analytics offers government and private payers the opportunity to identify and prevent or recover such billings. This paper proposes a data-driven method for fraud detection based on comparative

  12. 31 CFR 900.3 - Antitrust, fraud, and tax and interagency claims excluded.

    Science.gov (United States)

    2010-07-01

    ... activity do not apply to any debt based in whole or in part on conduct in violation of the antitrust laws... in whole or in part on conduct in violation of the antitrust laws or any claim involving fraud, the... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Antitrust, fraud, and tax and...

  13. 25 CFR 700.541 - Fraud or false statement in a Government matter.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Fraud or false statement in a Government matter. 700.541... RELOCATION PROCEDURES Employee Responsibility and Conduct § 700.541 Fraud or false statement in a Government..., applications for employment, personnel security forms, requests for travel reimbursement, client certification...

  14. 49 CFR 1522.3 - Fraud and intentional falsification of records.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Fraud and intentional falsification of records...) TRANSPORTATION SECURITY ADMINISTRATION, DEPARTMENT OF HOMELAND SECURITY SECURITY RULES FOR ALL MODES OF TRANSPORTATION TSA-APPROVED VALIDATION FIRMS AND VALIDATORS General § 1522.3 Fraud and intentional falsification...

  15. 17 CFR 32.9 - Fraud in connection with commodity option transactions.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Fraud in connection with commodity option transactions. 32.9 Section 32.9 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION REGULATION OF COMMODITY OPTION TRANSACTIONS § 32.9 Fraud in connection with commodity...

  16. 49 CFR 1540.103 - Fraud and intentional falsification of records.

    Science.gov (United States)

    2010-10-01

    ...) TRANSPORTATION SECURITY ADMINISTRATION, DEPARTMENT OF HOMELAND SECURITY CIVIL AVIATION SECURITY CIVIL AVIATION SECURITY: GENERAL RULES Responsibilities of Passengers and Other Individuals and Persons § 1540.103 Fraud... 49 Transportation 9 2010-10-01 2010-10-01 false Fraud and intentional falsification of records...

  17. 17 CFR 240.15c1-2 - Fraud and misrepresentation.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Fraud and misrepresentation. 240.15c1-2 Section 240.15c1-2 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION... Securities Exchange Act of 1934 Rules Relating to Over-The-Counter Markets § 240.15c1-2 Fraud and...

  18. 17 CFR 33.10 - Fraud in connection with commodity option transactions.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Fraud in connection with commodity option transactions. 33.10 Section 33.10 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION REGULATION OF DOMESTIC EXCHANGE-TRADED COMMODITY OPTION TRANSACTIONS § 33.10 Fraud in...

  19. 49 CFR 1570.5 - Fraud and intentional falsification of records.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Fraud and intentional falsification of records...) TRANSPORTATION SECURITY ADMINISTRATION, DEPARTMENT OF HOMELAND SECURITY MARITIME AND LAND TRANSPORTATION SECURITY GENERAL RULES § 1570.5 Fraud and intentional falsification of records. No person may make, cause to be...

  20. The Effect of the Strictness of Consultation Requirements on Fraud Consultation

    NARCIS (Netherlands)

    Gold, A.H.; Knechel, W.R.; Wallage, P.

    2012-01-01

    We investigate how the strictness of a requirement to consult on potential client fraud affects auditors' propensity to consult with firm experts. We consider two specific forms of guidance about fraud consultations: (1) strict, i.e., mandatory and binding; and (2) lenient, i.e., advisory and

  1. A Review of Financial Accounting Fraud Detection based on Data Mining Techniques

    Science.gov (United States)

    Sharma, Anuj; Kumar Panigrahi, Prabin

    2012-02-01

    With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. The failure of internal auditing system of the organization in identifying the accounting frauds has lead to use of specialized procedures to detect financial accounting fraud, collective known as forensic accounting. Data mining techniques are providing great aid in financial accounting fraud detection, since dealing with the large data volumes and complexities of financial data are big challenges for forensic accounting. This paper presents a comprehensive review of the literature on the application of data mining techniques for the detection of financial accounting fraud and proposes a framework for data mining techniques based accounting fraud detection. The systematic and comprehensive literature review of the data mining techniques applicable to financial accounting fraud detection may provide a foundation to future research in this field. The findings of this review show that data mining techniques like logistic models, neural networks, Bayesian belief network, and decision trees have been applied most extensively to provide primary solutions to the problems inherent in the detection and classification of fraudulent data.

  2. When Good Money Goes Bad: True Stories of Contract Fraud at EPA

    Science.gov (United States)

    In an effort to provide you with tools to identify areas that may be of concern or worth looking into, this booklet was designed to provide an overview of general fraud indicators as well as highlight some specific indicators related to contract fraud.

  3. When Good Money Goes Bad: True Stories of Grant Fraud at EPA

    Science.gov (United States)

    In an effort to provide you with tools to identify areas that may be of concern or worth looking into, this booklet was designed to provide an overview of general fraud indicators as well as highlight some specific indicators related to grant fraud.

  4. You've been warned: Consumer liability in Internet banking fraud

    NARCIS (Netherlands)

    van der Meulen, N.S.

    2013-01-01

    This contribution provides a critical analysis of the treatment of consumer liability in cases of Internet banking fraud. Whereas generally banks refund the financial losses associated with Internet banking fraud to the individual victim, exceptions do occur, at least in certain EU jurisdictions.

  5. Neoliberal Moral Economy: Capitalism, Socio-cultural Change and Fraud in Uganda

    DEFF Research Database (Denmark)

    Ponte, Stefano

    2017-01-01

    Book review of: Neoliberal Moral Economy: Capitalism, Socio-Cultural Change & Fraud in Uganda by Jörg Wiegratz. London and New York, Rowman & Littlefield, 2016, 375 pp. ISBN 9781783488537.......Book review of: Neoliberal Moral Economy: Capitalism, Socio-Cultural Change & Fraud in Uganda by Jörg Wiegratz. London and New York, Rowman & Littlefield, 2016, 375 pp. ISBN 9781783488537....

  6. 45 CFR 149.41 - Consequences of Non-Compliance, Fraud, or Similar Fault.

    Science.gov (United States)

    2010-10-01

    ... Fault. 149.41 Section 149.41 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES REQUIREMENTS... Eligible Employment-Based Plans § 149.41 Consequences of Non-Compliance, Fraud, or Similar Fault. Upon failure to comply with the requirements of this part, or if fraud, waste, and abuse, or similar fault are...

  7. An Analysis on Combating Vat Fraud in The European Union Using New IT Technologies

    Directory of Open Access Journals (Sweden)

    Lixăndroiu R.

    2009-12-01

    Full Text Available European VAT fraud has been growing at an alarming rate [2]. The level of VAT losses for one year is between €60bn and €100bn for all member states. This level of fraud has created an urgent need for Europe to address the issue of the reform of the VAT system.

  8. Sistema de Información para el Control de Inventarios del Almacén del ITS. Reporte de Proyecto

    OpenAIRE

    Maricela Sánchez López; Marcelino Vargas López; Blanca Alicia Reyes Luna; Olga Lidia Vidal Vásquez

    2011-01-01

    El proyecto está dirigido a hacer mejoras en el Instituto Tecnológico de Saltillo (ITS), en el Departamento de Recursos Materiales y Servicios, en el área de Almacén. En base a las Tecnologías de Información se desarrolló un sistema de información, el cual se encuentra en la etapa de implementación en un proceso de pruebas y correcciones, como un soporte de apoyo administrativo que permita llevar el control de inventarios del almacén del ITS con la finalidad de ofrecer rapidez y seguridad en...

  9. The Precariousness of the Corporate Veil to Avoid the Phenomenon of Fraud in Companies

    Directory of Open Access Journals (Sweden)

    Carlos Fabián Ardila Yopasa

    2016-06-01

    Full Text Available Relations against the state and the market dynamics end up being the determining legal practices. Hence the adoption of measures to control the situations in which market logic prevail needed. Legislation that would put a limit on cash savage neoliberalism that has leaked logic of legal institutions is required. In Therefore, the figure of piercing the corporate veil play as a restriction on the powers from the economic situations, seeking to avoid fraud led by people hiding behind corporations, restrictions on their responsibility, legal perpetuation and their legal impunity, among other things. A charity but insufficient figure, a figure that has been understood as a facile output part, and therefore need other measures that complement to have a real potential for protection.

  10. ‘They’re Very Lonely’: Understanding the Fraud Victimisation of Seniors

    Directory of Open Access Journals (Sweden)

    Cassandra Cross

    2016-12-01

    Full Text Available There are many theories which seek to explain fraud victimisation. In particular, older victims find themselves at the intersection of various discourses which account for victimisation, primarily from a deficit model. This article examines two discourses relevant to older fraud victims. The first positions older victims of crime as weak and vulnerable and the second positions fraud victims generally as greedy and gullible. Using interviews with twenty-one Canadian volunteers who provide telephone support to older fraud victims (all seniors themselves, this article analyses the extent to which these two discourses are evident in the understandings of these volunteers. It finds that volunteers overwhelmingly perceive fraud to occur out of loneliness and isolation of the victim, and actively resist victim blaming narratives towards these individuals. While neither discourse is overly positive, the article discusses the implications of these discourses for the victims themselves and for their ability to access support.

  11. Modeling fraud detection and the incorporation of forensic specialists in the audit process

    DEFF Research Database (Denmark)

    Sakalauskaite, Dominyka

    Financial statement audits are still comparatively poor in fraud detection. Forensic specialists can play a significant role in increasing audit quality. In this paper, based on prior academic research, I develop a model of fraud detection and the incorporation of forensic specialists in the audit...... process. The intention of the model is to identify the reasons why the audit is weak in fraud detection and to provide the analytical framework to assess whether the incorporation of forensic specialists can help to improve it. The results show that such specialists can potentially improve the fraud...... detection in the audit, but might also cause some negative implications. Overall, even though fraud detection is one of the main topics in research there are very few studies done on the subject of how auditors co-operate with forensic specialists. Thus, the paper concludes with suggestions for further...

  12. Autoeficacia y locus de control: variables predictoras de la autorregulación del peso en personas obesas

    Directory of Open Access Journals (Sweden)

    Zoraide Lugli Rivero

    2011-01-01

    Full Text Available Objetivo. La presente investigación tuvo por objetivo determinar la capacidad predictiva de la autoeficacia percibida y el locus del control en la autorregulación del peso, en personas obesas que asisten a tratamiento médico en diferentes centros de salud privados de la ciudad de Maracay, Venezuela. Método. Concretamente, se realizó una investigación no experimental, bajo un diseño correlacional, de corte transversal, en una muestra de 243 personas obesas. Se administraron, de forma individual y en formato papel y lápiz, el Inventario de autorregulación del peso, Inventario de autoeficacia percibida en la regulación del peso e Inventario de locus de control del peso. Resultados. Los resultados del estudio demuestran que las personas obesas que se sienten capaces de controlar su peso, y a la vez tienen creencias débiles de que su peso depende de sus acciones, son aquellas que reportan mayor autorregulación del peso. Conclusión. Estos resultados sugieren aspectos a considerar en los tratamientos cognitivo-conductuales dirigidos al control de la obesidad. Específicamente,las intervenciones deben dirigirse a entrenar a personas en tratamiento de la obesidad en habilidades de autorregulación y cambio de creencias relacionadas con su peso.

  13. Poderes de control del juez en la terminación anticipada del proceso por acuerdo y aceptación de cargos

    Directory of Open Access Journals (Sweden)

    Darío Bazzani Montoya

    2010-09-01

    Full Text Available La terminación anticipada del proceso desde la perspectiva de los sistemas procesales es manifestación del esquema inquisitivo porque implica la renuncia a la contradicción y al juicio público. En todo proceso, independientemente de que su terminación sea abreviada o no, el Estado debe probar mas allá de toda duda la responsabilidad del procesado. El control judicial a los procesos que terminan mediante aceptación de cargos o acuerdo implica el ejercicio material de la función de juzgamiento, lo que a su turno exige la comprobación de la prueba como fundamento de la condena. Las modalidades de acuerdo que implican la modificación de la imputación fáctica encuentran fundamento en el principio de oportunidad, lo que significa que su pertinencia debe apoyarse en consideraciones de política criminal desarrolladas legalmente. El concepto de violación de garantías fundamentales como límite a los preacuerdos en la legislación colombiana. La oportunidad para la retractación de la Fiscalía y el procesado. Los impedimentos en caso de frustrarse el acuerdo por improbación del juez. Las modalidades de acuerdo en la legislación colombiana desde el punto de vista del objeto.

  14. 76 FR 13327 - Defense Federal Acquisition Regulation Supplement; Display of DoD Inspector General Fraud Hotline...

    Science.gov (United States)

    2011-03-11

    ..., Washington, DC 22202-2884. (ii) Department of Homeland Security (DHS) fraud hotline poster identified in... _________ _________ _________ _________ (Contracting Officer shall insert-- (i) Title of applicable Department of Homeland Security fraud hotline...-AG98 Defense Federal Acquisition Regulation Supplement; Display of DoD Inspector General Fraud Hotline...

  15. 76 FR 57671 - Defense Federal Acquisition Regulation Supplement; Display of DoD Inspector General Fraud Hotline...

    Science.gov (United States)

    2011-09-16

    ... the title of the applicable Department of Homeland Security (DHS) fraud hotline poster and Web site(s... General Fraud Hotline Posters AGENCY: Defense Acquisition Regulations System, Department of Defense (DoD... Regulation Supplement (DFARS) to require contractors to display the DoD fraud hotline poster in common work...

  16. Fragmentos de uma fraude: o caso Binjamin Wilkomirski

    Directory of Open Access Journals (Sweden)

    Pollyanna Gomes dos Santos

    2010-10-01

    Full Text Available A partir da diferenciação entre plágio, fraude e estratégia ficcional, objetiva-se, neste ensaio, analisar a construção de textos literários que tenham uma possível conotação entre escrita e crime. Como afirma Anatol Rosenfeld, a fraude literária é tão antiga quanto a própria literatura. Um dos títulos escolhidos para esta pesquisa é Fragmentos: memórias de uma infância 1939-1948, de Binjamin Wilkomirski. No livro, o autor-narrador relata que foi prisioneiro de campos de concentração e sobrevivente da Segunda Guerra Mundial. Após o enorme sucesso que o livro alcançou e apreciações positivas por parte de críticos literários em todo o mundo, descobriu-se, enfim, que sua história não era verdadeira.

  17. Behavioural Verification: Preventing Report Fraud in Decentralized Advert Distribution Systems

    Directory of Open Access Journals (Sweden)

    Stylianos S. Mamais

    2017-11-01

    Full Text Available Service commissions, which are claimed by Ad-Networks and Publishers, are susceptible to forgery as non-human operators are able to artificially create fictitious traffic on digital platforms for the purpose of committing financial fraud. This places a significant strain on Advertisers who have no effective means of differentiating fabricated Ad-Reports from those which correspond to real consumer activity. To address this problem, we contribute an advert reporting system which utilizes opportunistic networking and a blockchain-inspired construction in order to identify authentic Ad-Reports by determining whether they were composed by honest or dishonest users. What constitutes a user’s honesty for our system is the manner in which they access adverts on their mobile device. Dishonest users submit multiple reports over a short period of time while honest users behave as consumers who view adverts at a balanced pace while engaging in typical social activities such as purchasing goods online, moving through space and interacting with other users. We argue that it is hard for dishonest users to fake honest behaviour and we exploit the behavioural patterns of users in order to classify Ad-Reports as real or fabricated. By determining the honesty of the user who submitted a particular report, our system offers a more secure reward-claiming model which protects against fraud while still preserving the user’s anonymity.

  18. Una Responsabilidad Básica del Auditor: El Control de Calidad de la Auditoria

    Directory of Open Access Journals (Sweden)

    Guillermo Sierra Molina

    1997-12-01

    Full Text Available El objetivo del trabajo de investigación es definir el control de calidad de la auditoria y delimitar a quién corresponde la responsabilidad de que ese control sea llevado a la práctica en cualquier auditoria. En su contenido identificamos las dos perspectivas que existen para realizarlo, esto es, por un lado países que se autorregulan y, por otro, aquellos cuyo control está asignado a algún ente dependiente de su estructura de administración pública. A continuación analizamos cómo se lleva a cabo desde cada una de ellas con la intención de iniciar una reflexión conducente a la posibilidad de un cambio de mentalidad que incorpore nuevas posibilidades dirigidas a mejorar la calidad del trabajo de los auditores cuyo control técnico está asignado al Instituto de Contabilidad y Auditoria de Cuentas. The object of this paper is to define the quality control of the audit and to define who is responsible for the control being carried out in any audit. Here we identify the two perspectives that exists. On one hand countries that have self-regulation and, on the other, those whose control is allotted to some dependent body of their public administration structure. Below we analyse how each is carried out in order to give rice to a consideration of the possibility of an exchange of ideas incorporating new possibilities directed at improving the quality of the work of the auditors whose technical control is assigned to the Accounting and Audit Institute of Spain.

  19. El control del tabaquismo desde la perspectiva de la economía

    Directory of Open Access Journals (Sweden)

    Ángel López Nicolás

    2009-01-01

    Full Text Available Este artículo revisa los principales argumentos que la Economía pone a disposición del analista a la hora de juzgar las políticas de control del tabaquismo, y describe con detalle la cuestión de los fallos de mercado tanto desde la óptica tradicional como desde la perspectiva de los recientes avances en la literatura. De esta revisión se desprende que fumar es una elección personal que puede generar pérdidas netas de bienestar para el resto de los miembros de la sociedad y para la familia de la persona fumadora, pero sobre todo para ella misma. Sobre esta base existe justificación económica para intervenciones correctoras. El artículo concluye con la discusión sobre dos de las medidas de prevención más relevantes en nuestro país en la actualidad: la prohibición de fumar en los locales de hostelería y los impuestos sobre las labores del tabaco.

  20. Observation and control system of the thermohydraulic assays laboratory; Sistema de observacion y control del laboratorio de ensayos termohidraulicos

    Energy Technology Data Exchange (ETDEWEB)

    Santome, D; Hualde, R

    1991-12-31

    The Thermohydraulic Assays Laboratory (L.E.T.) is an installation whose purpose will be the components testing and the CAREM-25 reactor thermohydraulic processes operation dynamics. This plant is located at Pilcaniyeu, province of Rio Negro. Part of the tests which will be carried out consist in the use of different control strategies. The control of the systems by digital processors (control by software) has been decided to proceed with a maximum flexibility and capacity to make changes in the algorithms. This work describes the design and implementation of a digital control system to command the three circuits of the installation. (Author). [Espanol] El Laboratorio de Ensayos Termohidraulicos (L.E.T.) es una instalacion cuyo objeto sera el ensayo de componentes y de la dinamica de operacion de los procesos termohidraulicos del reactor CAREM-25. Esta planta esta localizada en Pilcaniyeu, provincia de Rio Negro. Parte de las pruebas que se efectuaran en el L.E.T. consisten en el empleo de distintas estrategias de control. Para disponer de una maxima flexibilidad y capacidad de efectuar cambios en los algoritmos, se decidio realizar el control de los sistemas por medio de procesadores digitales (control por software). Este trabajo consistio en el diseno e implementacion de un sistema de control digital distribuido para el comando de los tres circuitos con que cuenta la instalacion. (Autor).

  1. LIBROS DE TEXTO Y CONTROL DEL CURRICULUM EN EL CONTEXTO DE LA SOCIEDAD DIGITAL

    Directory of Open Access Journals (Sweden)

    Jesús Rodríguez Rodríguez

    Full Text Available RESUMEN: Los libros de texto - tanto en formato impreso como digital - manifiestan una presencia muy notable en los sistemas educativos actuales. En este artículo pretendemos analizar las razones que, en plena era digital, justifican la hegemonía de este recurso y su notable contribución en los procesos de control del currriculum. Presentaremos los resultados de algunas investigaciones recientes relacionadas con los libros de texto digitales y podremos constatar si se han producido cambios significativos en relación con su significado, interpretación y uso en la escuela.

  2. Demandas-control y salud: El rol mediador del tiempo libre

    OpenAIRE

    Londoño Londoño, María Eugenia; Cifre, Eva; Rosel Remírez, Jesús

    2016-01-01

    Esta investigación explora el papel mediador que tiene la utilización del tiempo libre en la relación existente entre las altas demandas mentales y el escaso control en el trabajo y las respuestas de engagement, burnout y sintomatología percibida. Participantes: 9.090 trabajadores y trabajadoras de 13 empresas colombianas. Metodología: verificación por medio de análisis de ecuaciones estructurales siguiendo los pasos propuestos por Baron y Kenny (2014). Resultados: disponer de tie...

  3. Un análisis cuantitativo del uso de Plaguicidas en los campesinos colombianos: percepción del control y la confianza en este uso

    Directory of Open Access Journals (Sweden)

    Juan C. Salazar

    2014-09-01

    Full Text Available Resumen Objetivo: Este estudio pretende explorar como los campesinos no usuarios de plaguicidas difieren en su conocimiento, actitudes y creencias y percepciones de control y confianza en torno al uso de plaguicidas comparado con usuarios de plaguicidas. Metodología: Colectamos 79 cuestionarios con hombres y mujeres adultas que son campesinos agricultores en San Cristóbal, Antioquia, Colombia. Examinamos las percepciones de estos campesinos sobre el daño de los plaguicidas sobre la salud humana y el medio ambiente. También se exploraron sus creencias, actitudes, percepciones de control y confianza relacionadas con el uso de los plaguicidas. Resultados: Los hallazgos difieren entre los dos grupos de campesinos muestreados: usuarios y no usuarios de plaguicidas. Los usuarios de pesticidas experimentaron menores percepciones del daño de los plaguicidas sobre la salud humana y el medio ambiente, menor percepción del control acerca de parar el uso de plaguicidas (el incremento de una unidad en control disminuyó el logit de usar pesticidas en un 74%, y menor confianza acerca de parar el uso de pesticidas comparado con los no usuarios de plaguicidas (el aumento de una unidad en la confianza, disminuyó el logit de usar pesticidas en un 64%. Discusión: Varios factores individuales influencian la salud ocupacional y la salud de los campesinos incluyendo la percepción del control y la confianza. Recomendamos que futuras intervenciones educativas en salud pública aumenten el entrenamiento sobre prácticas seguras y la confianza. Así los campesinos pueden ganar control en el proceso de implementar cambios en su comportamiento relacionado con la reducción del uso de pesticidas.

  4. Las elecciones presidenciales de 1970 en Colombia a través de la prensa. Un fraude nunca resuelto

    Directory of Open Access Journals (Sweden)

    Olga Yanet Acuña Rodríguez

    2015-01-01

    Full Text Available Este artículo pretende hacer una reflexión sobre el fraude en las eleccionespresidenciales de 1970 en Colombia. El proceso se estudia en tres momentos: elprimero con relación a la campaña electoral de los cuatro candidatos, particularmentede los representantes de las coaliciones Frente Nacional, Misael Pastrana Borrero, yAlianza Nacional Popular (ANAPO, Gustavo Rojas Pinilla, en este punto se resaltala forma como estos candidatos hicieron uso de los periódicos para presentar suimagen. El segundo momento corresponde al conteo de los votos y a la intempestivavariación y presentación de los resultados electorales que dejó la sensación de fraudeconsumado, ello se analiza a partir de la forma como los periódicos regionales y decirculación nacional hicieron alusión al triunfo de uno y otro candidato. El tercero serelaciona con la legitimación de los resultados electorales, las denuncias de fraudepor parte de los diversos actores sociales y las medidas del gobierno para solucionarel conflicto y garantizar la “democracia”. En este estudio de historia política, lainformación obtenida en la prensa fue de gran relevancia porque permitió apreciarlas confrontaciones políticas, las omisiones, las alianzas y las intencionalidadesde las elites por conservar el poder. Las elecciones presidenciales de 1970 aunquesignificaron una apertura en el sistema democrático, son recordadas por los votantescomo uno de los mayores fraudes en la historia electoral, puesto que se impuso alcandidato del gobierno, lo que fue percibido por los seguidores de la ANAPO comouna burla al sistema democrático.

  5. Migración del software de control de un vehículo a un computador dedicado

    OpenAIRE

    Sánchez Prieto, Victor

    2017-01-01

    Este trabajo fin de grado se engloba dentro del Programa AUTOPIA, programa llevado a cabo en el Centro de Automática y Robótica (CAR) CSIC-UPM, localizado en Arganda del Rey, Madrid. Dicho programa investiga el desarrollo de vehículos autónomos, es decir, sin conductor; tema de frecuente discusión hoy en día. Este trabajo surge de la necesidad de que los vehículos autónomos que circulan en España deben incorporar un sistema override o take-over que devuelva el control del vehículo al conducto...

  6. Scientific fraud in 20 falsified anesthesia papers : detection using financial auditing methods.

    Science.gov (United States)

    Hein, J; Zobrist, R; Konrad, C; Schuepfer, G

    2012-06-01

    Data from natural sources show counter-intuitive distribution patterns for the leading digits to the left of the decimal point and the digit 1 is observed more frequently than all other numbers. This pattern, which was first described by Newcomb and later confirmed by Benford, is used in financial and tax auditing to detect fraud. Deviations from the pattern indicate possible falsifications. Anesthesiology journals are affected not only by ghostwriting and plagiarism but also by counterfeiting. In the present study 20 publications in anesthesiology known to be falsified by an author were investigated for irregularities with respect to Benford's law using the χ(2)-test and the Z-test. In the 20 retracted publications an average first-digit frequency of 243.1 (standard deviation SD ± 118.2, range: 30-592) and an average second-digit frequency of 132.3 (SD ± 72.2, range: 15-383) were found. The observed distribution of the first and second digits to the left of the decimal point differed significantly (panalysis of each paper 17 out of 20 studies differed significantly from the expected value for the first digit and 18 out of 20 studies varied significantly from the expected value of the second digit. Only one paper did not vary significantly from expected values for the digits to the left of the decimal. For comparison, a meta-analysis using complex mathematical procedures was chosen as a control. The analysis showed a first-digit distribution consistent with the Benford distribution. Thus, the method used in the present study seems to be sensitive for detecting fraud. Additional statements of specificity cannot yet be made as this requires further analysis of data that is definitely not falsified. Future studies exploring conformity might help prevent falsified studies from being published.

  7. Principales enfermedades que afectan al cultivo del arroz en Ecuador y alternativas para su control

    Directory of Open Access Journals (Sweden)

    Dr. C. Hipólito Israel Pérez Iglesias

    2018-04-01

    Full Text Available En el mundo y en Ecuador el cultivo de arroz constituye uno de los rubros más importantes por el área cultivada que abarca, la producción que alcanza y el aporte alimentario que realiza. A nivel nacional, a pesar de contar con grandes extensiones de terrenos aptos y condiciones climáticas favorables para el cultivo se obtiene baja productividad, debido fundamentalmente a diferentes patologías que disminuyen la rentabilidad del productor arrocero. La investigación se desarrolló con la finalidad de elaborar un material científico mediante consulta de literatura actualizada, relacionado con las características, daños que provocan y medidas para el control de las principales enfermedades que pueden producir afectaciones al cultivo del arroz. En el país el cultivo es afectado principalmente por enfermedades producidas por hongos y virus, entre las que se destacan la quemazón, la cual se presenta en todas las zonas arroceras del país y es la que mayor afectación produce, además la pudrición de la vaina que se presenta de forma esporádica; mientras la Pudrición Negra se ha registrado en las principales provincias productoras (Guayas, Los Ríos y Manabí, además de El Oro; y en menor magnitud por bacterias y nematodos. El VHB y entorchamiento, son patologías producidas por virus que causan daños considerables. Para mantener un adecuado control fitosanitario de las plantaciones de arroz es conveniente, mantener un monitoreo constante de la incidencia de estas amenazas, con la finalidad de determinar el umbral económico de daños, encaminados a establecer controles en el momento oportuno y disminuir las pérdidas. Palabras clave: Cultivo del arroz, enfermedades, alternativas, manejo agrícola.

  8. EFECTO DE CALDO SULFOCÁLCICO EN EL CONTROL DE GARRAPATAS DEL GANADO BOVINO

    Directory of Open Access Journals (Sweden)

    Danny Antipa Rivera

    2015-04-01

    Full Text Available Las garrapatas son artrópodos hematófagos, que parasitan en toda clase de mamíferos, aves, reptiles e incluso anfibios, distribuidos por casi todas las regiones del mundo. Son conocidas aproximadamente 879 especies de garrapatas, pertenecientes a 2 familias principales, las “garrapatas duras” o Ixodidae, denominadas así por poseer un escudo dorsal esclerotizado, y las “garrapatas blandas” o Argasidae, denominadas así por la presencia de una cutícula externa flexible. En esta investigación se evaluó el efecto de caldo sulfocálcico para el control de garrapatas, como un tratamiento menos nocivo al ambiente y con menor costo económico. Dado que la investigación se manejó bajo condiciones controladas las unidades de análisis se desarrollaron bajo un diseño completamente al azar (DCA. Se ha concluido que estadísticamente todos los tratamientos son iguales entre sí; sin embargo, se observa que la cipermetrina a razón de 3ml/litro de agua y el caldo sulfocálcico a razón de 20% sobre volumen de agua son los que eliminan el mayor número de garrapatas (90 y 89% respectivamente, el caldo sulfocálcico a razón de 10% sobre volumen de agua logró controlar el 43% de las garrapatas en la región del cuello, se descarta este tratamiento. Se recomienda a los ganaderos tener la opción del caldo sulfocálcico a razón del 20% sobre volumen de agua cada 21 días para romper el ciclo de la garrapata y observar un mejor control del parasito.SummaryTicks are blood-sucking arthropods that parasitize in all kinds of mammals, birds, reptiles and even amphibians, spread across almost all regions of the world. Are known about 879 tick species belonging to two main families, "hard ticks" or Ixodidae and labeled by having a dorsal shield sclerotic, and "soft ticks" or Argasidae, labeled by the presence of a flexible outer cuticle . In this research, the effect of sulfocálcico broth to control ticks, as a treatment less harmful to the

  9. Implementing US-style anti-fraud laws in the Australian pharmaceutical and health care industries.

    Science.gov (United States)

    Faunce, Thomas A; Urbas, Gregor; Skillen, Lesley

    2011-05-02

    This article critically analyses the prospects for introducing United States anti-fraud (or anti-false claims) laws in the Australian health care setting. Australian governments spend billions of dollars each year on medicines and health care. A recent report estimates that the money lost to corporate fraud in Australia is growing at an annual rate of 7%, but that only a third of the losses are currently being detected. In the US, qui tam provisions - the component of anti-fraud or anti-false claims laws involving payments to whistleblowers - have been particularly successful in providing critical evidence allowing public prosecutors to recover damages for fraud and false claims made by corporations in relation to federal and state health care programs. The US continues to strengthen such anti-fraud measures and to successfully apply them to a widening range of areas involving large public investment. Australia still suffers from the absence of any comprehensive scheme that not only allows treble damages recovery for fraud on the public purse, but crucially supports such actions by providing financial encouragement for whistleblowing corporate insiders to expose evidence of fraud. Potential areas of application could include direct and indirect government expenditure on health care service provision, pharmaceuticals, medical devices, defence, carbon emissions compensation and tobacco-related illness. The creation in Australia of an equivalent to US anti-false claims legislation should be a policy priority, particularly in a period of financial stringency.

  10. Credit Card Fraud Detection: A Realistic Modeling and a Novel Learning Strategy.

    Science.gov (United States)

    Dal Pozzolo, Andrea; Boracchi, Giacomo; Caelen, Olivier; Alippi, Cesare; Bontempi, Gianluca

    2017-09-14

    Detecting frauds in credit card transactions is perhaps one of the best testbeds for computational intelligence algorithms. In fact, this problem involves a number of relevant challenges, namely: concept drift (customers' habits evolve and fraudsters change their strategies over time), class imbalance (genuine transactions far outnumber frauds), and verification latency (only a small set of transactions are timely checked by investigators). However, the vast majority of learning algorithms that have been proposed for fraud detection rely on assumptions that hardly hold in a real-world fraud-detection system (FDS). This lack of realism concerns two main aspects: 1) the way and timing with which supervised information is provided and 2) the measures used to assess fraud-detection performance. This paper has three major contributions. First, we propose, with the help of our industrial partner, a formalization of the fraud-detection problem that realistically describes the operating conditions of FDSs that everyday analyze massive streams of credit card transactions. We also illustrate the most appropriate performance measures to be used for fraud-detection purposes. Second, we design and assess a novel learning strategy that effectively addresses class imbalance, concept drift, and verification latency. Third, in our experiments, we demonstrate the impact of class unbalance and concept drift in a real-world data stream containing more than 75 million transactions, authorized over a time window of three years.

  11. Control biológico en el cultivo del arroz en Cuba. (Resultados 1970 – 2005.

    Directory of Open Access Journals (Sweden)

    Rafael Meneses

    2007-12-01

    Full Text Available El cultivo del arroz en Cuba está afectado por diversas plagas, fundamentalmente: Tagosodes orizicolus, Lissorhoptrus brevirostris, Oebalus insularis y Spodoptera frugiperda. A partir de 1970 se iniciaron los estudios sobre los principales controles biológicos de estas plagas. Para T. orizicolus se ha determinado que Paranagrus perforator y Tytthus parviceps son los principales enemigos naturales de esta plaga. El porcentaje de huevos de T. orizicolus parasitados por P. perforator ha llegado al 50.7% en la etapa de germinación a ahijamiento activo de la planta de arroz. Además, a esta plaga se le ha detectado control por los parasitoides Elenchus sp. y Gonatopus sp. L. brevirostris ha sido manejado en los arrozales con los hongos Metarhizium anisopliae y Beauveria bassiana, obteniendo muy buenos resultados, tanto en el control como en las afectaciones ocasionadas por este insecto. La aplicación de M. anisopliae cepa Niña Bonita resulta satisfactorio para el control de O. insularis. Se ha determinado diversos depredadores, parasitoides y hongos que en determinadas épocas del año ejercer buen control de S. frugiperda, destacándose dentro de ellos: Coleomegilla cubensis, Chelonus texanus y Telenomus spp. C. texanus ha presentado un nivel de parasitismo superior al 80.0 % y Telenomus sp. de 93 %, en condiciones de producción arrocera. Con la presencia de arañas en los arrozales se logra disminuir considerablemente las poblaciones de insectos plagas.

  12. Prevalencia de hemoptisis luego de la cura bacteriológica en pacientes dados de alta del Programa de Control de Tuberculosis del Hospital Nacional Cayetano Heredia

    Directory of Open Access Journals (Sweden)

    Javier Antonio Aguilar Aragón

    2003-10-01

    Full Text Available La tuberculosis produce alteraciones estructurales y de función pulmonar que persisten pese a la cura bacteriológica (secuelas. La hemoptisis es frecuente y causa gran morbilidad y demanda a los servicios de salud. Objetivo: Con el propósito de conocer sus características epidemiológicas y sus factores de riesgo, se diseñó un estudio descriptivo, analítico, con metodología de cohorte única de casos en el Programa de Control de Tuberculosis (PCT, en el Hospital Nacional Cayetano Heredia (HNCH entre enero de 1984 y diciembre de 1996. Material y Método : Se programó visitas domiciliarias evaluando 109. Se realizó una prueba de baciloscopía en los pacientes sintomáticos. Resultados: Hemoptisis estuvo presente en 15 casos (13.76%, de los cuales 7 experimentaron recaída bacteriológica. Todos los casos tuvieron baciloscopía negativa al momento de la encuesta. Se encontró mayor frecuencia en varones (p = 0.0017 RR = 10.61 y en el grupo etáreo < 28 años (p = 0.022 RR = 2.92. Se tuvo mayor incidencia en el primer y cuarto año luego del alta. Doce casos (80% aparecieron en los primeros tres años. Ningún factor previo al diagnóstico se asoció con hemoptisis luego del alta. Esputo hemoptoico en el cuadro inicial de tuberculosis se asoció con la presencia de hemoptisis luego del alta (p = 0.036 RR = 2.75. Hemoptisis fue estadísticamente más frecuente en pacientes que persisten sintomáticos luego del alta (tos y expectoración crónicas y ataques de sibilancias y disnea. Se observó una fuerte asociación entre recaída bacteriológica y presencia de hemoptisis luego del alta (p < 0.0001 RR = 7.8. Conclusiones: En pacientes dados de alta del PCT del HNCH, la prevalencia de hemoptisis es 13.76%, teniendo más riesgo los varones, el grupo etáreo menor de 28 años, los pacientes que presentan esputo hemoptoico en el cuadro inicial de tuberculosis, los que permanecen sintomáticos luego del alta y los que experimentan al menos un

  13. Tratamiento del cuerpo y control social entre los mayas itzaes, siglos XVII-XVIII

    Directory of Open Access Journals (Sweden)

    Caso Barrera, Laura

    2015-12-01

    Full Text Available In many societies the human body is considered as a cosmological model and therefore of society. In the case of the Maya Itza we know that the human body is a reference to their territorial, social and religious organization. In this paper we analyze the importance of the human body as a symbolic model, focusing on aspects of Itza religion and rituals, related to the transformation and modification of the human body. We will analyze how Itza society controlled a population with the ability of transfiguration.En diversas sociedades el cuerpo humano se ha concebido como un modelo cosmológico y por lo tanto de la sociedad. En el caso de los mayas itzaes sabemos que el cuerpo humano es un referente para la organización territorial, social y religiosa. En este trabajo se analiza la importancia del cuerpo humano como modelo simbólico, centrándonos en aspectos de la religión y rituales itzaes relacionados con la transformación y modificación del cuerpo humano en el período colonial. Se examina el control que ejerció la sociedad itzá con respecto a una población con la capacidad de transfiguración.

  14. Control del Nivel de Pulpa en un Circuito de Flotación Utilizando una Estrategia de Control Predictivo

    Directory of Open Access Journals (Sweden)

    Cristián Troncoso G.

    2017-07-01

    Full Text Available Resumen: Este trabajo presenta el diseño y resultados de la implementación de una estrategia de control predictivo para el control del nivel de pulpa de un circuito de flotación primario de una minera ubicada en la tercera región de Chile, el cual está compuesto por cinco bancos de flotación. La estrategia considera una representación de estados que modela el nivel de cada banco (utilizando un modelo de múltiples entradas y una salida, el que es obtenido mediante un procedimiento de identificación de sistemas y utiliza un filtro de Kalman como estimador de estados. Para resolver el problema de optimización que calcula la acción de control a aplicar se utiliza un optimizador basado en algoritmos genéticos. Se presentan los resultados de la estrategia de control propuesta mediante datos experimentales. Abstract: This work presents the design and implementation results of a model predictive control strategy used to control the pulp level of a Rougher flotation circuit in a mine located in the third region of Chile, which is composed by five flotation banks. The strategy considers a state space representation to model the pulp level of each bank (with a multiple input - single output model, which is obtained by a system identification procedure and uses a Kalman filter as a state estimator. To solve the optimization problem that calculates the control law, a genetic algorithm based optimization tool is used. Experimental data is used to show the results of the proposed control strategy. Palabras clave: Control predictivo basado en modelo, Identificación de sistemas y estimación de parámetros, Filtro de Kalman, Rechazo a perturbaciones, Minería, metalurgia, metales y materiales, Keywords: Model predictive control, System identification and parameter estimation, Kalman filter, Disturbance rejection, Mining, metalurgy, metals and materials

  15. WNP-2, securities fraud investigation are fired up

    International Nuclear Information System (INIS)

    Anon.

    1984-01-01

    Washington's WNP-2 nuclear plant faces a securities fraud investigation just as it is ready to start operating on schedule. The investigation's outcome and WNP-2's performance will determine whether WNP-1 and WNP-3 will be financed. Angry bondholders who did not receive interest on their investments in January prompted Congressional hearings, at which it was learned that institutional buyers had pulled out of the Washington Public Power Supply System project and unloaded the bonds on thousands of unsuspecting individuals for whom tax-free municipal bonds are inappropriate. Securities Exchange Commission investigators will focus on the initial offering and disclosure by the issuer to determine if the Wall Street unloading was legal

  16. The bribery statute: a new weapon against Medicare fraud.

    Science.gov (United States)

    Cozort, L A

    2001-03-01

    A May 2000 U.S. Supreme Court decision determining when a Federal bribery statute can be used to fight Medicare fraud has ramifications for healthcare providers. In Fischer v. United States, the Court concluded that healthcare providers that participate in Medicare are considered to receive benefits as set forth in the bribery statute and thus can be prosecuted for fraudulent activities against the government under the statute. The statute mandates a fine, imprisonment for up to 10 years, or both for anyone convicted under it. Provider organizations that receive Medicare payments and business associates of such organizations should be aware that the government may step up its use of the bribery law in prosecuting fraudulent activity. In addition, although the case pertained specifically to healthcare providers that participate in Medicare, providers that do not participate in Medicare may wish to evaluate the advisability of accepting other Federal funding because of the possible reach of the bribery statute.

  17. Pattern analysis of fraud case in Taiwan, China and Indonesia

    Science.gov (United States)

    Kusumo, A. H.; Chi, C.-F.; Dewi, R. S.

    2017-11-01

    The current study analyzed 125 successful fraud cases happened in Taiwan, China, and Indonesia from 2008 to 2012 published in the English online newspapers. Each of the case report was coded in terms of scam principle, information media (information exchange between fraudsters and victim), money media (media used by fraudsters to obtain unauthorized financial benefit) and other additional information which was judged to be relevant. The Chi-square Automatic Interaction Detector (CHAID) was applied to the coded data of information, scam principle and money media to find a subset of predictors that might derive meaningful classifications. A series of flow diagrams was constructed based on CHAID result to illustrate the flow of information (scam) travelling from information media to money media.

  18. Persuasion, self-confidence and resistance : a dual-processing perspective on consumer fraud

    OpenAIRE

    Caldas, Lucas Soares

    2014-01-01

    A fraude é uma prática comum em todo o mundo, sempre envolvendo um agente que usa meios escusos para enganar e obter benefícios à custa de outros. Em grande parte subnotificado devido ao constrangimento social, fraudes são difíceis de prevenir porque mudam rapidamente. No entanto, os processos de influência social por trás deste fenômeno mudam pouco. Pessoas são vítimas de golpes e fraudes contra o consumidor diariamente, no entanto, na maioria dos casos, a vítima poderia ter detectado a frau...

  19. Modeling and simulation of the generation automatic control of electric power systems; Modelado y simulacion del control automatico de generacion de sistemas electricos de potencia

    Energy Technology Data Exchange (ETDEWEB)

    Caballero Ortiz, Ezequiel

    2002-12-01

    . [Spanish] Este trabajo es dedicado al analisis del Control Automatico de Generacion de Sistemas Electricos de Potencia, a partir de la informacion que generan el lazo de Control Carga Frecuencia y el lazo del Regulador Automatico de Voltaje. Para realizar el analisis, se aplican los conceptos teoricos y fisicos del control automatico de generacion; dividiendolo en los lazos de control carga frecuencia y regulador automatico de voltaje. Se establecen los modelos matematicos de los dos lazos de control. Posteriormente se interconectan los modelos de los elementos para integrar el lazo de control carga frecuencia y se lleva a cabo la simulacion digital del sistema. Se analizan en primera instancia la funcion del control primario en sistemas de potencia de un area - una maquina, un area - multimaquina y multiarea - multimaquina. Posteriormente se estudia el control automatico de generacion de los sistemas de potencia de un area y multiarea. Se establece el concepto de despacho economico y con este esquema se simula el sistema de potencia multiarea, posteriormente se estudia el intercambio de energia entre areas en estado estacionario. Se interconectan los modelos matematicos de los elementos componentes del lazo de control del regulador automatico de voltaje, se generan datos de acuerdo a la naturaleza de cada componente y se simula su comportamiento para analizar la respuesta del sistema. Se interconectan los dos lazos de control y se realiza una simulacion con los datos generados anteriormente, examinando el desempeno del control automatico de generacion y la interaccion entre los dos lazos de control. Finalmente se aplican las tecnicas de Posicionamiento de Polos y el Control Optimo, de la teoria moderna de control, al control automatico de generacion de un area.

  20. Descriptive study of the quality control in mammography; Estudio descriptivo del control de calidad en mamografia

    Energy Technology Data Exchange (ETDEWEB)

    Gaona, E.; Perdigon C, G.M.; Casian C, G.A.; Azorin N, J.; Diaz G, J.A.I.; Arreola, M. [UAM, Xochimilco 14000 Mexico D.F. (Mexico)

    2005-07-01

    The goal of mammography is to provide contrast between a lesion that is possible residing within the breast and normal surrounding tissue. Quality control is essential for maintaining the contrast imaging performance of a mammography system and incorporate tests that are relevant in that they are predictive of future degradation of contrast imaging performance. These tests will also be done at frequency that is high enough to intercept most drifts in quality imaging or performance before they become diagnostically significant. The quality control study has as objective to describe the results of the assessment of quality imaging elements (film optical density, contrast (density difference), uniformity, resolution and noise) of 62 mammography departments without quality control program and comparison these results with a mammography reference department with a quality control program. When comparing the results they allow seeing the clinical utility of to have a quality control program to reduce the errors of mammography interpretation. (Author)

  1. Plan de fortalecimiento del sistema de control interno de la sección contabilidad basado en el modelo Coso I, en la Dirección Financiera de la Universidad Técnica del Norte

    OpenAIRE

    Cabrera Yépez, Katy Elizabeth

    2017-01-01

    Desarrollar un Plan de Fortalecimiento del Sistema de Control Interno de la Sección Contabilidad basado en el modelo COSO I, en la Dirección Financiera de la Universidad Técnica del Norte. El presente proyecto propone el desarrollo de un Plan de Fortalecimiento del sistema de control interno de la Sección Contabilidad basado en el modelo COSO I, en la Dirección Financiera de la Universidad Técnica del Norte; su fin es disponer de un instrumento técnicamente elaborado, cuyas actividades y e...

  2. FRAUD DETECTION LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK NDONESIA

    Directory of Open Access Journals (Sweden)

    Indarti Inova Fitri Siregar Nurhayani Lubis

    2016-03-01

    , Financial stability pressure, dan Financial Targets berpengaruh  secara  signifikan  terhadap  kecurangan  laporan keuangan dengan proksi  Manajemen Laba Riil. Sementara secara parsial Financial stability pressure, dan Financial Targets berpengaruh  signifikan  terhadap  kecurangan  laporan keuangan. Abstract : This study aimed to analyze the detection of financial statements by using leverage, Financial Stability, and Financial Targets, Empirical Study on Manufacturing Company listed on the Indonesia Stock Exchange for the reporting year 2012 to 2014. Given the importance of the role held by the financial statements, only reports quality financial and free from material misstatement whether intentional (fraud or unintentional (error which can be trusted as a source of information for decision making. For it as a long term objective is that each company can detect early financial reports by internal control section or part of its internal audit to avoid the possibility of cheating Financial Statements.The object of this study the financial statements listed in the Indonesia Stock Exchange. The population in this study is a Manufacturing Company listed on the Indonesia Stock Exchange for the reporting year 2012 to 2014. The sample in this study were selected based on purposive sampling method with a total population of 134 companies and a sample of 20 companies. The analytical method used is multiple regression analysis with SPSS version 20. The analysis technique used in this research are descriptive statistical analysis, classic assumption test, test the hypothesis F-statistic to test the effect together with a confidence level of 5% as well as the use of t -statistics to test the partial regression coefficients. This study was conducted to analyze how much influence Leverage, Financial stability pressure, and Financial Targets for Fraud Detection in financial reporting using Real Earnings Management. The results showed that simultaneous Leverage, Financial

  3. ESTRATEGIAS PARA LA MODELACION Y CONTROL DE LA CONTAMINACION AMBIENTAL PRODUCIDA POR LA GENERACION DEL SEN.

    Directory of Open Access Journals (Sweden)

    Miriam López Pérez

    2011-03-01

    Full Text Available En este trabajo se analiza el comportamiento de la generación, el uso de combustibles y la magnitud anual de los contaminantes debido a la generación térmica en Cuba.Son valoradas diferentes estrategias de Despacho Económico, con criterios ambientales de reducción y control de lasemisiones de Dióxido de azufre al medio ambiente; dado el empleo actual e incremento esperado del consumo decombustibles con altos contenidos de azufre. Entre las estrategias consideradas , resulta atractiva aquella que conlleva a la menor desviación del costo mínimo total de generación; posibilitando asimismo un cierto beneficio ambiental; lo cual es válido para economías tercermundistas como la nuestra. Se analizan y recomiendan medidas preliminares que permitan el cumplimiento de la Norma Cubana de Calidad del Aire. La mayor contribución de este trabajo radica en la proposición de tales estrategias nacionales. This paper analyzes the generation behavior, fuel uses and pollution year cap due to thermal generation in Cuba.It considers several Economic Dispatch Strategies taking into account some grades the SO2 emissions reduction andcontrol due to expected increases of the amount of sulfur present in the fuel .It attractive some one that involves theminimum generation cost least deviation considering besides certain clean or benefices environmental .The improvement present in this paper results adequate for third world economies such as our. It analyzes and recommended preliminaries actions in order to will be possible the compliment of the Air Clean Cuban Standard.

  4. Control del avance del frente de llama en el lecho de sinterización de minerales de hierro

    Directory of Open Access Journals (Sweden)

    Cores, A.

    2010-06-01

    Full Text Available A sintering pan of 40 cm cubed is loaded with a mixture of iron ores, limestone and coke weighing 110 kg in a sintering pilot plant. In this sintering pan, a series of thermocouples have been introduced at different depths. Tests have been carried out to study the width of the combustion zone and the maximum temperature of the flame front across the sintering bed. For the analysis of the results, a data acquisition system was used. This consisted of two modules connected in serie, for performing the analogue-digital conversion. The analogue entry point is the exit point of the thermocouples and the digital exit point was the temperature average. A computer was used for conserving and storing the data and for carrying out interpolations, simulating the state and evolution of the flame front across the bed.

    En una planta piloto de sinterización se cargan, en la paila cúbica de 40 cm de lado, 110 kg de una mezcla de minerales de hierro, caliza y coque, donde se han introducido una serie de termopares a diferentes profundidades. Se realizan ensayos para estudiar la evolución del ancho de la zona de combustión y de la temperatura máxima del frente de llama a través del lecho de sinterización. Para el análisis de los resultados se utiliza un sistema de adquisición de datos formado por dos módulos conectados en serie, encargados de realizar la conversión analógico-digital. La entrada analógica es la salida de los termopares y la salida digital es la medida de la temperatura. Se dispone de un ordenador para la conservación y almacenamiento de los datos y para realizar interpolaciones que simulan el estado y evolución del frente de llama a través del lecho.

  5. Demografía, desarrollo y control del espacio litoral en la costa del Pacífico mexicano

    Directory of Open Access Journals (Sweden)

    Graciela Alcalá

    2012-09-01

    Full Text Available Durante las últimas cuatro décadas del siglo pasado el crecimiento demográfico de México ha ido disminuyendo ostensiblemente. Esta tendencia ha continuado incluso durante la primera década del siglo XXI, a tono con las expectativas vigentes sobre el tema en el país. Sin embargo, y precisamente durante las mismas décadas, en los territorios costeros del país se viene presentando un fenómeno inverso, es decir: un crecimiento demográfico resultante de la migración hacia ellas, no del crecimiento promedio de las tasas de natalidad que, por cierto, se mantienen más o menos semejantes a las que imperan entre el resto de habitantes de la nación. Este fenómeno por sí mismo es prueba fehaciente del crecimiento de la inversión de capital tanto pública como privada en los territorios costeros. La única excepción a esta tendencia es la de tres municipios costeros sinaloenses creados a principios de la década de 1990 y tomados literalmente por las actividades del narcotráfico. Los nuevos habitantes de las costas mexicanas suelen ser en su inmensa mayoría personas llegadas de tierra adentro en busca de trabajo que les permita alcanzar mejores condiciones de vida. Para estos “costeños” de nuevo cuño la vida en esas latitudes es completamente distinta a la que llevaban en sus lugares de habitación anterior hayan sido éstos el altiplano o la mesa central, los desiertos norteños, los calcáreos terrenos del interior de la península de Yucatán o las intrincadas laderas de nuestras montañas: nuevos el ritmo y la manera de trabajar, distintas las costumbres alimenticias y de vestimenta locales, desconocidos los fenómenos climáticos y sus consecuencias en la vida cotidiana, extraños los modismos idiomáticos, exótico –en fin- el aprecio de los nativos costeños por su paisaje y su flora y fauna locales. Para analizar el caso de estudio se propone el concepto de “región costera”, haciéndose uso de información demogr

  6. El control del tiempo libre de la clase obrera de Antioquia de la década de 1930

    Directory of Open Access Journals (Sweden)

    Alberto Mayor

    1979-01-01

    Full Text Available En el esclarecimiento de las formas sociales que pudieron condicionar, de uno u otro modo, el rápido desarrollo de la economía de Antioquia en las primeras décadas de presente siglo, uno de los capítulos más importantes lo constituyen las manifestaciones de control social que cobraron especial intensidad en esa región del país. La posibilidad del control que pudieron ejercer los industriales antioqueños, después de 1945, sobre el tiempo libre del obrero fabril en función de los objetivos productivistas de sus empresas, tiene sus raíces más inmediatas en los diversos controles sociales que la Iglesia Católica logró alcanzar, en la década de ]930, sobre importantes sectores de la sociedad, en particular, sobre el naciente obrerismo industrial.

  7. Control de los recursos locales a través de la contabilidad pública: la transformación del proceso del antiguo al nuevo régimen

    Directory of Open Access Journals (Sweden)

    María Soledad Campos Lucena

    2010-04-01

    Full Text Available Durante mucho tiempo, la precariedad financiera del Estado colisionaba con la bonanza de las arcas locales. Esto se vio agravado en la postrimería del Antiguo Régimen con la pérdida de las colonias, principal fuente de ingresos del Estado, así como por los conflictos bélicos en los que el país se vio inmerso, que incrementaron los gastos. Esta situación motivó que los distintos gobiernos que se sucedieron en España desde mitad del siglo XVII hasta finales del XIX tuvieran un objetivo común: el control de los recursos locales. Con este trabajo se demuestra que el sistema de información contable fue utilizado para tal fin, convirtiéndose en herramienta de control de los recursos locales por parte del gobierno.

  8. Estrategias discursivas de control social en la planeación del espacio público del centro de Medellín: eje Carabobo, 2004-2007

    OpenAIRE

    Morales Ramírez, Natalia

    2009-01-01

    Esta investigación abordó el espacio público desde el método Lefebvriano permitiendo interpretarlo como producción en permanente conflicto y control, por tanto, como productor y producto de contradicciones. Se analizaron los planes, programas y proyectos concernientes al espacio público del centro de Medellín durante el gobierno de Sergio Fajardo (2004-2007), y en ellos se halló al ejercicio planificador respaldado por estrategias discursivas de control que lo direccionan políticamente. La zo...

  9. Control de la calidad y estudio de estabilidad del paracetamol gotas orales 100 mg/ml

    Directory of Open Access Journals (Sweden)

    Caridad M García Peña

    2013-03-01

    Full Text Available Introducción: las gotas orales de Paracetamol, están indicadas a la población infantil hasta los 5 años para el alivio de la fiebre, dolor de cabeza, dolores dentales y proporciona alivio sintomático del resfriado común. Objetivo: validar dos métodos analíticos, para el control de la calidad y el estudio de estabilidad y estudiar la estabilidad de las gotas orales de producción nacional. Métodos: para cuantificar el principio activo para el estudio de estabilidad, la separación se realizó a través de una columna cromatográfica Lichrosorb RP - 18 (5µm (250 x 4 mm, con detección ultravioleta a 243 nm, empleando una fase móvil compuesta por Agua destilada: Metanol (3:1. Mientras que el método para el control de la calidad se utilizó un Espectrofotómetro SPECTRONIC GENESYS 2.Para el estudio de estabilidad, se emplearon los métodos de vida de estante (a temperatura inferior a 30 º C y de estabilidad acelerada (40 ± 2ºC mediante cromatografía líquida de alta eficiencia. Resultados: los resultados obtenidos de los parámetros evaluados en las validaciones se encontraron dentro de los límites establecidos. Los resultados del estudio de estabilidad realizado, demuestran que el producto terminado cumplió con las especificaciones de calidad durante el estudio. Conclusiones: los métodos analíticos por espectrofotometría UV y cromatografía líquida de alta resolución, son válidos para el control de la calidad y estudio de estabilidad de las gotas orales de Paracetamol 100 mg/mL, ya que resultaron lineales, precisos, exactos y específicos. Se demostró la estabilidad física, química y microbiológica del producto por espacio de 12 meses a temperatura inferior a 30 ºC, envasados en frascos de vidrio ámbar por 15 mL, boca 18 mm, calidad hidrolítica III. Además se evidenció que el producto es estable durante 30 días después de abierto el frasco.

  10. 32 CFR 516.68 - Program Fraud Civil Remedies Act (PFCRA).

    Science.gov (United States)

    2010-07-01

    ... AUTHORITIES AND PUBLIC RELATIONS LITIGATION Remedies in Procurement Fraud and Corruption § 516.68 Program... the capability of the government to deter and recover losses from false, fictitious or fraudulent...

  11. PENGARUH PENGALAMAN DAN PROFESIONALISME AKUNTAN FORENSIK TERHADAP KUALITAS BUKTI AUDIT GUNA MENGUNGKAP FRAUD

    Directory of Open Access Journals (Sweden)

    Rozmita Dewi Yuniarti R

    2015-04-01

    Full Text Available The purpose of this study is to find out how the influence of forensic accountant's experience and professionalism on the quality of audit evidence to reveal fraud. Hypothesis in this research is experience of forensic accountant have positive effect to quality of audit evidence to reveal fraud and professionalism of forensic accountant have positive effect to quality of audit evidence to reveal fraud. The research method used is associative method. While the technique of data analysis using correlation coefficient analysis and coefficient of determination analysis. Quantitative data is the primary data. Primary data in the form of questionnaires collected from forensic accountants at the Representative Board of Finance and Development of West Java Province. The results showed that forensic accountant experience and forensic accountant professionalism positively influence the quality of audit evidence to reveal fraud

  12. Percepciones estudiantiles sobre el fraude académico: hallazgos y reflexiones pedagógicas.

    Directory of Open Access Journals (Sweden)

    Claudia Lucía Ordóñez

    2006-04-01

    Full Text Available The present article gives information about the findings of the third stage of a research project on academic fraud that has been conducted by the Centro de Investigación y Formación en Educación, CIFE, from the Andes University, Bogotá, with the purpose of developing interventions to fight it. Facing upsetting findings in the first two stages about the frequency of fraudulent behaviors and the reasons given by the students to justify academic fraud, we conducted a detailed qualitative study that analyzes these reasons. From the results we propose a cultural explanation for students' decisions on academic fraud, instead of one that only takes into account factors related to individual moral development. Then we use constructivist learning principles and their possible applications to support the need to fight against academic fraud from pedagogical change.

  13. PENGARUH PERILAKU TIDAK JUJUR DAN KOMPETENSI MORAL TERHADAP KECURANGAN AKADEMIK (ACADEMIC FRAUD MAHASISWA AKUNTANSI

    Directory of Open Access Journals (Sweden)

    Dyon Santoso

    2017-02-01

    Full Text Available The objectives of this research is to analyze and provide empirical proves about the influences of dishonesty behavior dan moral competence towards academic fraud of accounting students. The variable used in the research are dishonesty behavior and moral competence. The population of the research is the accounting students from Trisakti University, Bina Nusantara University, and Indonesia Banking School. 242 respondents has been involved as sampels in the research. Data used in the research consist of primary data collected using a questionaire.  Multiple regression analysis will be used in the data analysis to test the hypotheses, and the data will be tested using the 20 version of SPSS The result of the test shows us that dishonesty behavior is proven to have an effect on the academic fraud of accounting students. While moral competence has not shown an effect on the academic fraud of accounting students. Key words : Dishonesty Behavior, Moral Competence, Academic Fraud

  14. Poster: Report Fraud Waste and Abuse to the EPA OIG Hotline

    Science.gov (United States)

    The EPA OIG hotline receives complaints of fraud, waste, and abuse in EPA and U.S. Chemical Safety Board programs and operations including mismanagement or violations of law, rules, or regulations by EPA employees or program participants.

  15. Reingeniería de los planes de control en Erco, basada en la técnica del AMEF

    OpenAIRE

    Arévalo Berrezueta, Pedro Mauricio

    2010-01-01

    Es una reestructuración de los planes de control de los subprocesos de la elaboración de llantas en ERCO, como respuesta a los requerimientos de los actuales Sistemas de Gestión de la Calidad de las empresas que como ERCO, tienen la política de la Mejora Continua ; es por eso que teniendo como base la técnica del AMEF (ANALISIS DEL MODO POTENCIAL DE FALLA Y SUS EFECTOS) se plantearon como objetivos: Optimizar los AMEF s y Planes de Control en ERCO; mejorar la calidad, confiabilidad y segurid...

  16. Uso del láser terapéutico en el control del dolor en ortodoncia

    OpenAIRE

    Holmberg Peters, F.; Zaror Sánchez, C.; Fabres Suarez, R.; Sandoval Vidal, P.

    2011-01-01

    Objetivo: Determinar si el láser de baja frecuencia (LLLT) es efectivo en disminuir la percepción del dolor posterior a la aplicación de separaciones molares para ortodoncia. Material y Método: Se realizó un ensayo clínico aleatorizado con enmascaramiento simple en 30 alumnos entre 16 y 20 años, a quienes se les aplicó separaciones elásticas entre los molares permanentes. Los voluntarios fueron designados en dos grupos: 15 pacientes en el grupo experimental quienes fueron tratados con LLLT (P...

  17. The model of fraud detection in financial statements by means of financial ratios

    OpenAIRE

    Kanapickienė, Rasa; Grundienė, Živilė

    2015-01-01

    Analysis of financial ratios is one of those simple methods to identify frauds. Theoretical survey revealed that, in scientific literature, financial ratios are analysed in order to designate which ratios of the financial statements are the most sensitive in relation with the motifs of executive managers and employees of companies to commit frauds. Empirical study included the analysis of the following: 1) 40 sets of fraudulent financial statements and 2) 125 sets of non-fraudulent financ...

  18. Force, fraud, and coercion : Bridging from knowledge of intercountry adoption to global surrogacy

    OpenAIRE

    Smith Rotabi, K.

    2014-01-01

    This report discusses concerns raised by participants of Thematic Area 4 (Force, Fraud and Coercion) of the International Forum on Intercountry Adoption and Global Surrogacy held in August 2014. There has been a significant body of research on intercountry adoption practices over the past 30 years; force, fraud, and coercion have been identified in a small but important component of the literature. However, this knowledge in intercountry adoption has not yet truly bridged into research in glo...

  19. Force, fraud, and coercion : Bridging from knowledge of intercountry adoption to global surrogacy

    OpenAIRE

    Smith Rotabi, Karen; Cheney, Kristen

    2014-01-01

    textabstractThis report discusses concerns raised by participants of Thematic Area 4 (Force, Fraud and Coercion) of the International Forum on Intercountry Adoption and Global Surrogacy held in August 2014. There has been a significant body of research on intercountry adoption practices over the past 30 years; force, fraud, and coercion have been identified in a small but important component of the literature. However, this knowledge in intercountry adoption has not yet truly bridged into res...

  20. Training for Success: A Comparison of Anti-Fraud Knowledge Competencies

    Science.gov (United States)

    2014-12-01

    revised is submitted for inclusion in that year’s edition of the manual. In addition, new information can be submitted from SMEs in the field. The...justify the inclusion of additional fraud knowledge competencies into mandatory follow- on training for all individuals selected to fill the role of fraud...committee. Revista Europea de Dirección y Economía de la Empresa [European Journal of Management and Business Economics], 19(3): 89–112, 173

  1. PROCESOS INTERNOS Y DIMENSIÓN FINANCIERA DEL CONTROL DE GESTIÓN

    Directory of Open Access Journals (Sweden)

    Lázaro Quintana Tápanes

    2002-10-01

    Full Text Available En este trabajo se profundiza en una de las perspectivas del cuadro de mando integral (balanced scorecard*, como una de las herramientas más útiles que enriquecen y fortalecen los sistemas actuales de control de gestión, vinculando los resultados económicos financieros con la mejora de los procesos internos, mediante relaciones causa-efecto. Tomando como referencia un caso de estudio, se realizó primeramente, un análisis de la situación económico-financiera para un horizonte de nueve meses y a partir de las dificultades detectadas con la gestión de inventarios se instrumentaron algunas herramientas para mejorar la logística de producción con un enfoque cliente-proveedor.

  2. Remote Control of TJ-II Diagnostics; Control Remoto de Diagnosticos del Dispositivo TJ-II

    Energy Technology Data Exchange (ETDEWEB)

    Lopez Sanchez, A.; Vega, J.; Montoro, A.; Encabo, J.

    2001-07-01

    The present paper is about the design and development of ten remote control diagnostic systems used in the study of plasma fusion in the TJ-II device installed at CIEMAT. This development goes from the definition of sensors and devices necessary in carrying out these remote controls, to its assembly, wiring, development of electronic circuits inserted between sensors and PLC, development of programs for these PLC, connections and administration of the real time automation network, and later development of the necessary programs via the appropriate software tools for web access through a navigator to a specific web page, allowing visual and real time access over the auxiliary systems that make up all the diagnostics. (Author)

  3. Colombian legislation for air contamination control; Legislacion colombiana para el control de la contaminacion del aire

    Energy Technology Data Exchange (ETDEWEB)

    Hernandez S, Gildardo; Montes de Correa, Consuelo

    1999-12-01

    The most relevant legislative acts promulgated by the Colombian government for controlling atmospheric pollution are reviewed in chronological order. Special emphasis is paid to decree 948 of 1995 modified according to decree 2107 of 1995, e. The general dispositions about norms of air quality, emission levels, contaminant emissions, noise and offensive odors (chapter II), as well as, prohibitions and restrictions to emissions and noise from stationary and mobile sources (chapters III-V) furthermore, the resolutions issued so far by the ministry of the environment for regulating decree 948/95 in those aspects related to the prevention and control of atmospheric pollution are describes. Finally, the main philosophies for regulating air pollutants around the world are explained: the emissions norms, air quality norms, the emission taxes philosophy and the cost-benefit norms.

  4. An Overview of the Legal framework of Advanced Fee Fraud and Cybercrime in Nigeria

    Directory of Open Access Journals (Sweden)

    Mu’azu Abdullahi Saulawa

    2016-08-01

    Full Text Available The paper seeks to discuss an overview on the advanced fee fraud offences as well as cybercrime in Nigerian. The aims of the paper focus on discussing the advanced fee fraud under the related provisions of Advanced Fee Fraud Act 2006 on the success of the law in addressing the practices of crimes in relation to information technology. The paper also discusses the cybercrimes in Nigeria with a brief look out on the Cybercrime (Prohibition and Prevention Act 2015. Further, it also aims at examining the application of the law in the fraud offences which raises an issue of the regulatory framework of the cybercrime. The methodology adopted by the paper is doctrinal approach method wherein both primary and secondary sources of data were analysed, particularly the local laws and other relevant documents. The finding of the paper reveals that the relevant section of the in the Advanced Fee Fraud Act that deals with electronic communication has not been invoked. This is because the discussed relevant law under the advanced fee fraud did not in any away deal with cases concerning electronic communication under section 13. The paper recommends that there is a need to strengthen the adequacy of the legal framework on the Cybercrimes so as to checkmate such practices in Nigeria.

  5. THE ROLE OF TECHNOLOGY IN COMBATTING BANK FRAUDS: PERSPECTIVES AND PROSPECTS

    Directory of Open Access Journals (Sweden)

    Madan Lal BHASIN

    2016-08-01

    Full Text Available Banks are the engines that drive the operations in the financialsector, money markets and growth of an economy. With the rapidly growingbanking industry in India, frauds in banks are also increasing very fast, andfraudsters have started using innovative methods. As part of the study, a questionnaire-basedsurvey was conducted in 2013-14 among 345 bank employees to know theirperception towards bank frauds and evaluate the factors that influence thedegree of their compliance level. This study provides a frank discussion of theattitudes, strategies and technology that specialists will need to combatfrauds in banks. In the modern era, there is “no silver bullet for fraudprotection; the double-edged sword of technology is getting sharper,day-in-day-out.” The use of neural network-based behavior models in real-timehas changed the face of fraud management all over the world. Banks that canleverage advances in technology and analytics to improve fraud prevention willreduce their fraud losses. Recently, forensic accounting has come into limelightdue to rapid increase in financial frauds or white-collar crimes.

  6. An examination of actual fraud cases with a focus on the auditor's responsibility

    DEFF Research Database (Denmark)

    Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper

    The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit engageme......The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit...... engagements has been widely discussed over the years. In this paper we classify actual cases, where the responsibilities of auditors have been established by the court system and/or by the auditors own professional organizations in Denmark. The dataset includes all publicized cases raised against Danish...... auditors within the time period 1909-2006. The information provided in the cases provides a basis for identifying the actual responsibilities pertaining to fraud during the audit. The overall finding of the historical analysis is that the responsibilities of the auditor in relation to fraud should...

  7. The effect of internal audit effectiveness, auditor responsibility and training in fraud detection

    Directory of Open Access Journals (Sweden)

    George Drogalas

    2017-12-01

    Full Text Available The purpose of this study is to explore the relationship between internal audit effectiveness, internal auditor’s responsibility, training and fraud detection. During the last decade internal auditing has become an integral part of modern businesses since it is capable of detecting errors or offences which lead to fraud. In order to investigate the above relationship, we conducted a survey of companies listed in the Athens Stock Exchange. We used factor analysis to validate the survey instrument and to construct our variables measuring fraud detection, internal audit effectiveness, auditor responsibility and training. We used regression analysis to test for significance between the constructed variables. Our analysis shows that audit effectiveness, auditor responsibility and auditor training affect positively and significantly the detection of fraud. Our results highlight the importance of internal audit in detecting accounting fraud and the need of companies to invest on internal audit processes and training in order to achieve enhanced corporate performance. Finally, our research stresses the importance of internal audit and fraud detection for companies which operate in countries which are in a period of economic crisis.

  8. An Examination of Actual Fraud Cases With a Focus on the Auditor's Responsibility

    DEFF Research Database (Denmark)

    Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper

    The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit engageme......The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit...... engagements has been widely discussed over the years. In this paper we classify actual cases, where the responsibilities of auditors have been established by the court system and/or by the auditors own professional organizations in Denmark. The dataset includes all publicized cases raised against Danish...... auditors within the time period 1909-2006. The information provided in the cases provides a basis for identifying the actual responsibilities pertaining to fraud during the audit. The overall finding of the historical analysis is that the responsibilities of the auditor in relation to fraud should...

  9. Control difuso para el seguimiento de guiñada del AUV Cormorán

    Directory of Open Access Journals (Sweden)

    Julián González

    2015-04-01

    Full Text Available Resumen: En este trabajo se presenta en detalle el diseño de un control difuso para el seguimiento de guiñada de un vehículo autónomo submarino. Este control está desarrollado a partir de la descripción matemática del modelo hidrodinámico del vehículo, que se estudia y discute bajo diferentes situaciones de velocidad de avance o cambios en la referencia de guiñada. Se linealiza el modelo matemático y se estudian diferentes controles lineales que son diseñados para actuar en situaciones concretas, de forma que el control difuso se encargue de manejar dichos controles de manera global. Abstract: This work presents in detail the fuzzy control design for yaw tracking of an autonomous underwater vehicle. This control has been developed from the mathematical description of the hydrodynamic model of the vehicle, which is studied and discussed from different situations both in surge velocity as in changes in yaw reference. The model is linearized and several linear controls are designed for their actuation at certain situations, in a way that the fuzzy control allows to handle those controls globally. Palabras clave: fuzzy control, autonomous vehicles, linear control systems, mathematical models, continuous path control, Keywords: fuzzy control, autonomous vehicles, linear control systems, mathematical models, continuous path control.

  10. El error, la simulación, el fraude a la ley y el abuso de un derecho en el derecho tributario chileno

    OpenAIRE

    Martínez Cohen,Rafael

    2007-01-01

    La obligación tributaria emana de la ley, y sólo puede nacer de un hecho jurídico, el hecho imponible, no pudiendo generarse a partir del error o de la simulación lícita, por faltar la voluntad en el acto o contrato. La evasión siempre será ilícita, y dará origen al cobro tributario. La elusión será antijurídica si se efectúa con el único fin de defraudar al fisco, en fraude a la ley o en abuso de un derecho, mas sólo podrá solicitarse indemnización de perjuicios por parte del Estado en el ju...

  11. Lesiones torácicas graves y el enfoque del control de daños Severe thoracic lesions and the damage control approach

    OpenAIRE

    Mario Miguel Morales Wong; Mario Michel Gómez Hernández; Alexander Ramos Godines; Rolando González Folch

    2008-01-01

    En los últimos años se han desarrollado nuevas estrategias para el tratamiento del trauma grave con lesiones exanguinantes o sin ellas, pero son estas últimas las que más requieren un cambio de la forma de actuar en aras de mejorar la supervivencia. Tales estrategias quirúrgicas se han denominado cirugía de control de daños, que en esencia evita complicaciones como la tríada letal de acidosis, hipotermia y coagulopatía. A diferencia del control de daños en el abdomen, existen lesiones torácic...

  12. Un Modelo dinámico empresarial como aplicación del control óptimo

    Directory of Open Access Journals (Sweden)

    Albert Biayna Mulet

    1998-01-01

    Full Text Available Este trabajo se sitúa en el ámbito de la Teoría Dinámica de la Empresa y modeliza la actuación de esta última mediante la metodología del control óptimo. Se propone buscar las políticas dinámicas óptimas de inversión y de dividendos que debe seguir una empresa cuyo objetivo es maximizar su valor desde la perspectiva de los accionistas en un periodo de tiempo determinado. El objetivo del modelo propuesto se expresa a través de dos fines: el primero, maximizar la corriente actualizada de dividendos repartidos durante el horizonte temporal de planificación; el segundo, maximizar la cuantía actualizada de los recursos propios al final de este periodo. Para la consecución de su objetivo la empresa decide acerca del uso que hace del beneficio y elige las trayectorias de dos variables de control: la inversión y los dividendos. A través de ellas, administra la evolución de las variables que representan el estado corriente del stock de bienes de capital y de los recursos propios. Consideramos como fuentes de financiación de la empresa los beneficios retenidos, la deuda ajena y las subvenciones a la inversión. La acción del Estado sobre la firma se contempla a través de una tasa impositiva sobre beneficios y de las subvenciones a la inversión, condicionadas a realizar nueva inversión. Desde la perspectiva de los accionistas el Estado interviene gravando los dividendos y las ganancias de capital. Para la resolución del modelo se derivan las condiciones de optimalidad mediante el enfoque del Principio del Máximo de Pontryaguin y se determinan las trayectorias optimales a partir del procedimiento de enganche de senderos. Se interpretan económicamente las expresiones obtenidas y se analizan las políticas óptimas de la trayectoria maestra.

  13. Control del Chagas en comunidades guaraníes: conocimiento y hábitos higiénicos dentro del Proyecto de Mejoramiento de Viviendas en Bolivia

    Directory of Open Access Journals (Sweden)

    Verdú J.

    2003-01-01

    Full Text Available El objetivo fue identificar el conocimiento y control del vector (Triatoma infestans transmisor de la enfermedad de Chagas en comunidades guaraníes de Bolivia, conocido como vinchuca. Se trata de un estudio descriptivo de una serie de 98 casos mediante cuestionario semiestructurado sobre: conocimiento de la vinchuca, si produce alguna enfermedad, nombre de la enfermedad y sus consecuencias, así como las conductas de higiene: patio, vivienda, corrales. La vinchuca fue suficientemente conocida (98%, aunque sólo el 14,3% identificó el nombre de la enfermedad. Pese a ser ambientes apropiados para la proliferación de vinchucas, se limpian con poca frecuencia: el 28,6% limpia la vivienda, el 42,9% el patio y el 7,1% el corral. Se evidencia una división sexual del trabajo: mientras las mujeres limpian la vivienda y el patio, los varones limpian los corrales. La experiencia enseña el valor del proyecto de construcción de viviendas saludables y educación para la salud en la medida en que la comunidad los valora. Probablemente, las mujeres son el mejor grupo destinatario, pues realizan más tareas preventivas y no se ausentan con tanta frecuencia de la comunidad.

  14. Effectiveness of a 95 SNP panel for the screening of breed label fraud in the Chinese meat market.

    Science.gov (United States)

    Rogberg-Muñoz, A; Wei, S; Ripoli, M V; Guo, B L; Carino, M H; Lirón, J P; Prando, A J; Vaca, R J A; Peral-García, P; Wei, Y M; Giovambattista, G

    2016-01-01

    Breed assignment has proved to be useful to control meat trade and protect the value of special productions. Meat-related frauds have been detected in China; therefore, 95 SNPs selected from the ISAG core panel were evaluated to develop an automated and technologically updated tool to screen breed label fraud in the Chinese meat market. A total of 271 animals from four Chinese yellow cattle (CYC) populations, six Bos taurus breeds, two Bos indicus and one composite were used. The allocation test distinguished European, Japanese and Zebu breeds, and two Chinese genetic components. It correctly allocated Japanese Black, Zebu and British breeds in 100, 90 and 89% of samples, respectively. CYC evidenced the Zebu, Holstein and Limousin introgression. The test did not detect CYC components in any of the 25 samples from Argentinean butchers. The method could be useful to certify Angus, Hereford and Japanese Black meat, but a modification in the panel would be needed to differentiate other breeds. Copyright © 2015 Elsevier Ltd. All rights reserved.

  15. Gobernar a través del espejo. neoliberalismo, gerencialismo y psicopolítica del control de la desviación

    Directory of Open Access Journals (Sweden)

    Leonidas Cheliotis

    2014-03-01

    Full Text Available El objetivo de este artículo es realizar una contribución epistemológica y sustantiva al estudio de la punitividad. En términos epistemológicos, se reclama el recurso al psicoanálisis, en especial a la orientación "materialista" de Erich Fromm. En términos sustantivos, mediante la puesta en relación de la teoría psicoanalítica de Fromm con las perspectivas de Economía política del castigo contemporáneo, el objetivo es indagar los modos en los que la penalidad contribuye, en las condiciones del capitalismo neoliberal en EEUU y en el Reino Unido, al proyecto, más amplio, de dominación estatal sobre la población. La atención se centra, en particular, en el rol simbólico del control punitivo físico sobre los segmentos más débiles, a los efectos de lograr el apoyo de las clases medias a unos Estados que son incapaces de responder a las expectativas públicas en materia socioeconómica. Como se argumenta en el texto, este proceso se canaliza mediante la construcción y el empleo de la delincuencia urbana violenta como un peligro grave y creciente, pero también por medio de la referencia a los léxicos y operaciones del gerencialismo, que tradicionalmente se han teorizado como desapasionados y moralmente neutrales.

  16. Digital forensic technologies as e-fraud risk mitigation tools in the banking industry: Evidence from Zimbabwe

    Directory of Open Access Journals (Sweden)

    Shewangu Dzomira

    2014-07-01

    Full Text Available The paper investigates digital analytical tools and technologies used in electronic fraud prevention and detection, used in the banking industry. The paper is based on a descriptive study which studied digital forensics and cyber fraud phenomenon using content analysis. To obtain the data questionnaires and interviews were administered to the selected informants from 22 banks. Convenience and judgemental sampling techniques were used. It was found out that fraud detection and prevention tools and technologies would be most effective way of combating e-fraud if they can be utilized. It is concluded that banking institutions should reshape their anti-fraud strategies to be effective by considering fraud detection efforts using advanced analytics and related tools, software and application to get more efficient oversight

  17. Automatización del control del cálculo de extracciones en la mina de la empresa niquelera Ernesto Che Guevara

    Directory of Open Access Journals (Sweden)

    Arístides A. Legrá-Lobaina

    2010-03-01

    Full Text Available En el artículo se muestran los elementos fundamentales de un algoritmo cuyo objetivo es establecer el contenido y el orden de los procedimientos necesarios para realizar el control del cálculo de extracciones en la mina de la empresa Ernesto Che Guevara que explota, a cielo abierto, yacimientos lateríticos ferroniquelíferos en la región de Moa, Cuba. Asimismo se presenta el diseño de los diálogos informáticos que han automatizado el algoritmo en la aplicación informática Tierra.

  18. Aplicación del ciclo phva para el mejoramiento del Control de Piso en una empresa de productos médicos

    OpenAIRE

    Molina-Mesías, Óscar Armando; Benítez-Ramírez, Lauren; González, Eusebio

    2013-01-01

    Introducción: la investigación se desarrolló en la empresa industrial de Cali Bsn Medical Ltda., con el fin de identificar las variables que generan inconvenientes en el Control de Piso. Se presentó una propuesta de mejoramiento que cumple los objetivos establecidos de acuerdo con la secuencia del ciclo phva (planear, hacer, verificar, actuar). Metodología: el estudio es exploratorio, no experimental, se trabaja a partir de eventos y escenarios preexistentes, sin manipulación deliberada de la...

  19. THEORETICAL AND PRACTICAL ASPECTS OF THE OFFENSE OF BANKRUPTCY FRAUD

    Directory of Open Access Journals (Sweden)

    Mihaela Narcisa Stoicu

    2012-12-01

    Full Text Available Bankruptcy is a legal concept that emerged and developed in the business environment, along with other concepts such as: insolvency, debtor, creditor, etc. Simple bankruptcy or bankruptcy fraud do not have a legal definition, but their analysis cannot be made without considering the legal norms governing the procedure of insolvency. The legal regime applicable to insolvent debtors is of general interest, due to the economic and financial effects manifested upon the business environment, with direct influences on the national economy. The insolvency procedure is regulated by Law 85/2006 and aims to establish a collective procedure for covering the liabilities of insolvent debtors. Insolvency is the state of the debtor's assets that is characterized by lack of available funds for the payment of certain, liquid and exigible debt. Therefore, non-payment of debt on maturity must be the effect of the debtor’s incapacity to pay the debt with the available sums of money, incapacity which must be caused by an external and objective situation, namely the cessation of payments.

  20. Molecular authentication of Pargo fillets Lutjanus purpureus (Perciformes: Lutjanidae by DNA barcoding reveals commercial fraud

    Directory of Open Access Journals (Sweden)

    Ivana Veneza

    2018-03-01

    Full Text Available ABSTRACT The Caribbean Red Snapper (Pargo Lutjanus purpureus is the most economically important snapper in Brazil, which is sold, among other forms, as frozen fillets. During the process of transformation into fillets there is the removal of the distinctive morphological traits, being able to favor the substitution by less valued species. In addition, there is no national legislation requiring the insertion of the specific name on the product label. However, according to a Normative Instruction (IN N ° 29/2015 MAPA that correlates the common and specific names of the products destined to the national trade, in Brazil only L. purpureus and L. campechanus can be denominated “Pargo”. Thus, the DNA barcode tool was used to identify the fillets sold in north of Brazil, labeled “Pargo”, with the aid of sequences from the public and control databases. The results showed that among 142 fillets examined, 78% was identified as L. purpureus and 22% as Rhomboplites aurorubens, a snapper with low commercial value in the country, revealing commercial fraud. The molecular identification method successfully used in this study to authenticate fillets snappers may also be used by surveillance authorities in the quality control of processed fish products, towards ensuring consumer rights.

  1. Automática marina: una revisión desde el punto de vista del control

    Directory of Open Access Journals (Sweden)

    Jesús M. de la Cruz García

    2012-07-01

    Full Text Available Resumen: La Automática es una disciplina horizontal muchos de cuyos temas se aplican en el campo del sector marítimo, como son: la robótica, la ingeniería de control, la inteligencia artificial, el modelado y la simulación, los sensores y los actuadores. En este trabajo hacemos una revisión de los avances que han tenido lugar en los últimos años desde el punto de vista del modelado, la identificación y el control de los vehículos marinos Abstract: Automatic control is an horizontal subject and many of their branches are applied in the marine fields: robotics, control engineering, artificial intelligence, modeling and simulation, sensors and actuators. The paper presents an overview of some of the major advances that have taken place from the point of view of marine vehicles modeling, identification and control.^p Palabras clave: Sistemas marinos, autopilotos, posicionamiento dinámico, estabilización del alabeo, modelado, identificación y control de vehículos marinos, sistemas sub actuados, hidrodinámica, Keywords: Marine systems, autopilots, dynamic positioning, roll stabilization, control, modeling, identification, underactuated autonomous vehicles, hydrodynamics^p

  2. Estudio del Impuesto sobre Inmuebles Urbanos en la ciudad de Caracas: recaudación, eficiencia, equidad y control urbano

    OpenAIRE

    Torres Mier y Terán, Hilda

    2015-01-01

    El estudio del Impuesto sobre Inmuebles Urbanos que se presenta a continuación se fundamenta en las teorías económica, tributaria y urbanística, con el fin de evaluar su desempeño en relación con objetivos de recaudación, equidad, eficiencia y control urbano. Se escoge la ciudad de Caracas como ámbito de investigación con una constatada trayectoria en el desarrollo institucional del tema. Se utilizan como fuentes de información las Ordenanzas de Impuesto y de Presupuesto e Informes de Memoria...

  3. Implementación del Sistema de Gestión y Control de Viajes Aéreos

    OpenAIRE

    Ferrer Pla, Ana

    2014-01-01

    Este proyecto consiste en la implementación de un sistema de gestión y control de viajes aéreos de una empresa mediante una herramienta de reservas en línea. Se trata de un proyecto real, que se ha llevado a cabo durante el segundo semestre del año 2013 en la empresa Ultramar, una naviera chilena cuya sede principal está en Santiago de Chile. Los objetivos del proyecto persiguen, por un lado, el ahorro en el presupuesto que la empresa destina a los viajes corporativos, y por otro, adoptar ...

  4. Los “castella” tardorrepublicanos del noroeste murciano en el marco del paisaje comarcal del siglo I a.c.: control del territorio y romanización en el sureste peninsular

    Directory of Open Access Journals (Sweden)

    Leticia LÓPEZ-MONDÉJAR

    2010-08-01

    Full Text Available Los castella romanos documentados en las cuencas del Argos y el Quípar (Caravaca de la Cruz, Murcia se enmarcan en el contexto que define los conflictos civiles entre César y Pompeyo durante el siglo I a.C. Más allá de sus rasgos materiales y constructivos, el análisis de dichos castella en el marco del paisaje comarcal permite advertir los intereses y criterios que definen su emplazamiento, así como su posible influencia en el proceso de integración de estos territorios del Sureste peninsular en la órbita romana.

  5. El control genético de las proteínas del trigo

    OpenAIRE

    García Olmedo, Francisco; Carbonero Zalduegui, Pilar

    1983-01-01

    La domesticación del trigo, ocurrida hace unos 10.000 años en el suroeste asiático, constituye uno de los hechos seminales de la cultura occidental y su posterior expansión como primera cosecha mundial está íntimamente asociada al progreso del hombre. Esta posición preponderante del trigo se ha debido no sólo a sus buenas propiedades agronómicas -su adaptabilidad y su capacidad productiva en las más variadas situaciones climáticas-, sino también a las peculiares propiedades mecánicas del endo...

  6. Control del dron a través de la plataforma Mocap

    OpenAIRE

    Callejón Bosque, Miguel Angel

    2017-01-01

    El objetivo del proyecto consiste en desarrollar un software para poder controlar el dron a través de la plataforma mocap instalada en la universidad. Mediante el servidor del mocap se recibirán las coordenadas del actor y/o de los cuerpos rígidos y el software será capaz de procesarlas para enviarle a través del módulo de radio frecuencia las ordenes de movimiento necesarias para que el dron llegue a las coordenadas correctas. También el software dispone de una interfaz gráfic...

  7. La planeación y control del costo de producción en las pequeñas empresas manufactureras, como herramientas que faciliten el cumplir tiempos de entrega del producto terminado

    Directory of Open Access Journals (Sweden)

    Josefina Andrade Paco

    2016-06-01

    Full Text Available La planeación como parte del proceso administrativo, permite la toma de decisiones oportunas y un control eficaz en los procesos de producción. El objetivo de este trabajo es determinar de qué forma influye la planeación y el control del costo de producción en las pequeñas empresas (PE manufactureras, que faciliten cumplir con los tiempos de entrega del producto terminado. En esta investigación se aplicó un cuestionario a 30 PE del ramo alimentos. Los resultados obtenidos fueron: falta de conocimiento y técnicas para planear funciones de producción acorde a las ventas esperadas, no existe espacio suficiente para maniobras de producción, y falta simplificar los sistemas de producción, con tendencia a producir, cumplir con la entrega del producto terminado y venderlo a precios competitivos.

  8. Present situation of the control of the transmissions of thermal power plants in Colombia; Situacion actual del control de las emisiones de centrales termoelectricas en Colombia

    Energy Technology Data Exchange (ETDEWEB)

    Garcia Lozada, Hector [Consultor Ambiental, Bogota (Colombia)

    1996-12-31

    This paper presents, departing from a historical recollection, the evolution analysis of the Colombian Electric Sector, with emphasis in the electric component performance. Also, a general view is offered on the characteristics of the thermal electric resource in terms of energy production level, type of fuels used and annual amount of air pollutants originated in the combustion process. In the second part of the paper the normative scheme and the regulation for emissions control, particularly coming from power plants; and the tendencies in the policies that for the management of the atmospheric resource are being implemented in the country are identified. [Espanol] En este articulo se presenta, a partir de un breve recuento historico, el analisis de la evolucion del Sector Electrico Colombiano con enfasis en el comportamiento del componente termoelectrico. Asi mismo se ofrece una vision general sobre las caracteristicas del parque termico, en terminos de los niveles de produccion de energia, los tipos de combustibles utilizados y las cantidades anuales de contaminantes atmosfericos que se generan en el proceso de combustion. En la segunda parte del trabajo se comenta el esquema normativo y la regulacion para el control de las emisiones, en particular de las procedentes de plantas termoelectricas; y se identifican las tendencias de las politicas que para la administracion del recurso atmosferico se estan implantando en el pais.

  9. Present situation of the control of the transmissions of thermal power plants in Colombia; Situacion actual del control de las emisiones de centrales termoelectricas en Colombia

    Energy Technology Data Exchange (ETDEWEB)

    Garcia Lozada, Hector [Consultor Ambiental, Bogota (Colombia)

    1997-12-31

    This paper presents, departing from a historical recollection, the evolution analysis of the Colombian Electric Sector, with emphasis in the electric component performance. Also, a general view is offered on the characteristics of the thermal electric resource in terms of energy production level, type of fuels used and annual amount of air pollutants originated in the combustion process. In the second part of the paper the normative scheme and the regulation for emissions control, particularly coming from power plants; and the tendencies in the policies that for the management of the atmospheric resource are being implemented in the country are identified. [Espanol] En este articulo se presenta, a partir de un breve recuento historico, el analisis de la evolucion del Sector Electrico Colombiano con enfasis en el comportamiento del componente termoelectrico. Asi mismo se ofrece una vision general sobre las caracteristicas del parque termico, en terminos de los niveles de produccion de energia, los tipos de combustibles utilizados y las cantidades anuales de contaminantes atmosfericos que se generan en el proceso de combustion. En la segunda parte del trabajo se comenta el esquema normativo y la regulacion para el control de las emisiones, en particular de las procedentes de plantas termoelectricas; y se identifican las tendencias de las politicas que para la administracion del recurso atmosferico se estan implantando en el pais.

  10. Efecto del pyraclostrobin en el control de mancha negra de los cítricos

    Directory of Open Access Journals (Sweden)

    Víctor Antonio Rodríguez

    2010-12-01

    Full Text Available Para evaluar la efectividad del pyraclostrobin en comparación con otros fungicidas para el control de la mancha negra de los cítricos (MNC, en lotes comerciales de naranjo 'Valencia late' en Corrientes, Argentina, se probaron diferentes combinaciones de dosis, frecuencias y momentos de aplicación de pyraclostrobin 25%, mancozeb 80% y benomyl 50%. Se encontraron condiciones ambientales favorables para el desarrollo de MNC durante la primavera, con menor infestación en el sector sudoeste de las plantas. La mayor eficiencia de control de MNC (95.5 % frutos grado 0, se obtuvo con 30 mL de pyraclostrobin aplicado en tres momentos (octubre, noviembre y enero. Debido al riesgo de aparición de resistencia a las estrobilurinas por tres aplicaciones por campaña, sería recomendable su uso en dos aplicaciones tardías (noviembre y enero, que permitieron obtener entre 75 y 88% de frutos sin síntomas.

  11. Efecto del control de malezas con paraquat y glifosato sobre la erosión y pérdida de nutrimentos del suelo en cafeto

    Directory of Open Access Journals (Sweden)

    Robin G\\u00F3mez G\\u00F3mez

    2005-01-01

    Full Text Available Efecto del control de malezas con paraquat y glifosatosobre la erosión y pérdida de nutrimentos del suelo encafeto. En Alajuela, Costa Rica, se realizó un experimento enlos años 2002 y 2003 tendiente a determinar el control de malezas, la dinámica poblacional de las malezas y la erosión ypérdida de nutrimentos del suelo debido a aplicaciones sucesivas de paraquat y glifosato. Dos parcelas de 900 m2dentrode una plantación de café fueron aplicadas con paraquat y dosmás tratadas con glifosato. En el año 2003 una parcela de ca-da tratamiento fue disturbada aplicándole materia orgánica(broza de café y carbonato de calcio. El agua de escorrentía ylos sedimentos provenientes de parcelas de 2x7m fueron recogidos en colectores de 200 litros de capacidad y se midieronlas pérdidas de nutrientes. Al inicio de los tratamientos el control de malezas con ambos herbicidas fue de 90-100%, posteriormente con las continuas aplicaciones de herbicidas, sepresentaron malezas tolerantes, haciendo necesario el controlmecánico y aumentar la dosis del herbicida para controlarlas.Durante el 2002 las pérdidas de suelo de las parcelas tratadascon glifosato fueron el doble (3,956 t/ha comparadas con lasocurridas en las parcelas aplicadas con paraquat (1,936 t/ha.En el 2003, en las parcelas no disturbadas tratadas con paraquat se determinó menos erosión (0,231 t/ha en comparacióncon 0,329 t/ha en aquellas aplicadas con glifosato. Asimismo,en las parcelas disturbadas por enmiendas las pérdidas fueronmenores en las aplicadas con paraquat: 0,170 vs. 0,187 t/ha deglifosato. Los análisis de sedimentos y agua mostraron unapérdida importante de Ca, Mg y K, similar en ambos tratamientos. El rendimiento estimado en el año 2003 fue muy similar en ambos tratamientos

  12. Que hay en el horizonte sobre el virus del papiloma humano, vacunas y el control del cáncer

    Directory of Open Access Journals (Sweden)

    Patricia J. García

    2007-07-01

    Full Text Available Esta revisión provee una visión general sobre las infecciones genitales producidas por el virus del papiloma humano (VPH y de las neoplasias relacionadas con éste y la información sobre las expectativas crecientes de la vacunación como medio de prevención. Se explora como se han desarrollado las vacunas contra el VPH y que aspectos hay que tener en cuenta para una posible implementación de un programa de vacunación para prevenir el cáncer cervical, como los costos, el público objetivo (varones, mujeres o ambos, grupos de riesgo, a que edad vacunarlos, consideraciones que debemos tener en cuenta en la promoción de la vacuna, que pasaría con los programas de detección precoz de cáncer cervical y cuales son los potenciales problemas que tendría en países en desarrollo.

  13. Control y simulación de tráfico urbano en Colombia: Estado del arte

    Directory of Open Access Journals (Sweden)

    Daniel Robles

    2009-05-01

    Full Text Available Las condiciones actuales de la movilidad en Colombia generan interrogantes acerca de qué tan apropiadas son las estrategias de control de tráfico aplicadas en las redes urbanas del país. Con esto en mente, se plantea una revisión de las estrategias de control y plataformas de simulación de sistemas de tráfico más utilizadas en Colombia y en otras partes del mundo; con el propósito de caracterizar el nivel de desarrollo del país en el estudio e implementación de estrategias de control de tráfico urbano y, posteriormente, formular propuestas orientadas hacia la mejora de la movilidad urbana en el país./ The current mobility conditions in Colombia give place to questions about the suitability of the traffic control strategies applied on the Colombian urban networks. Therefore, a review of the control strategies and simulation platforms used in Colombia and around the world is shown. This is done to characterize the level of development of the country, in terms of research and implementation of such control strategies and, furthermore, to formulate proposals oriented towards the improvement of the Colombian urban mobility.

  14. El efecto del control de la retroalimentación sobre la competencia de resolución de problemas

    Directory of Open Access Journals (Sweden)

    Luis Eduardo Otero Sotomayor

    2014-01-01

    Full Text Available Esta investigación es de tipo explicativo y experimental, aborda el problema relacionado con el control de la retroalimentación en objetos de aprendizaje, con dos valores, control de la retroalimentación por parte del sistema y control de la retroalimentación por parte del estudiante. Los resultados indicaron que no hubo diferencia significativa entre dos grupos, cada uno formado con un tipo de control de la retroalimentación. Pero en un análisis por preguntas, los estudiantes que trabajaron bajo la retroalimentación con control de estudiante tuvieron mejor desempeño en el punto de transferencia de conocimiento a otro tema, usando los conceptos estudiados en el experimento. Los estudiantes con control de la retroalimentación, antes de usar esta, recurrían al procesamiento de información para encontrar sus errores, lo que permitió procesos metacognitivos que los hizo conscientes del conocimiento que estaban manejando. El otro grupo, parecían actuar mecánicamente, siguiendo las instrucciones que les presentaba la retroalimentación.

  15. Relación entre actitudes hacia el endeudamiento y locus de control del consumidor en estudiantes universitarios

    Directory of Open Access Journals (Sweden)

    Luis Mansilla Chiguay

    2016-01-01

    Full Text Available El endeudamiento tiene un gran impacto en la calidad de vida, por ello es necesaria la comprensión de las variables que subyacen a este comportamiento. Al respecto, el locus de control ha sido señalado como una variable psicológica relevante que podría estar relacionada con las actitudes hacia la deuda y, por ende, con el uso del crédito en los jóvenes. El objetivo de este estudio fue determinar si existe relación entre el locus de control del consumidor y las actitudes hacia el endeudamiento en una muestra de 472 estudiantes universitarios chilenos de carreras de pedagogía de dos universidades del sur de Chile. Para recoger los datos, se adaptó y transculturizó la Escala de Locus de Control del Consumidor al contexto chileno. Para evaluar las actitudes hacia el endeudamiento se utilizó la Escala de Actitudes hacia el Endeudamiento. Los análisis de la escala de locus de control del consumidor indicaron la necesidad de abandonar la unidimensionalidad de la escala; así, emergió una nueva solución de tres factores. El análisis de diferencias de sexo revela que los hombres presentan actitudes más favorables hacia el endeudamiento. En concordancia con la hipótesis general del estudio, actitudes de mayor tolerancia hacia el endeudamiento se relacionan con un locus externo en materia de consumo. Los resultados aportan evidencia que sustenta la relación teórica entre las atribuciones de control y las actitudes hacia la deuda, y constituyen un insumo relevante para el diseño de estrategias de educación financiera en los jóvenes, al enfatizar la importancia de considerar la influencia de variables psicológicas y no solamente contenidos financieros si se esperan cambios significativos del comportamiento.

  16. LA EFICACIA COLECTIVA COMO ESTRATEGIA DE CONTROL SOCIAL DEL ESPACIO BARRIAL: EVIDENCIAS DESDE CUERNAVACA, MÉXICO

    Directory of Open Access Journals (Sweden)

    Alfonso Valenzuela Aguilera

    2012-01-01

    Full Text Available La capacidad diferencial de los vecindarios y colonias para impulsar valores compartidos entre los habitantes, así como para mantener controles sociales efectivos es un factor crucial en la variación de los niveles delictivos en las comunidades, lo cual sugiere que el fortalecimiento del tejido social así como de las capacidades comunitarias de organización resultarán en una reducción signi¿ cativa de los índices delictivos actuales. En el presente trabajo se presentan los resultados de la primera Encuesta de Seguridad Ciudadana para la ciudad de Cuernavaca 2010. Con una población cercana a los tres cuartos de millón de habitantes para la zona metropolitana, se aplicaron 520 encuestas para el municipio con un margen de error de 2,8%, una distribución de respuesta del 50,0% y un nivel de con¿ anza del 95,0%. El trabajo intenta demostrar la relación existente entre la percepción de inseguridad y el control social informal entre los residentes. Como parte de la metodología se construyeron cinco índices: control social del espacio, vulnerabilidad, e¿ cacia colectiva, legalidad y sentimiento de inseguridad. Los índices están referenciados geográ¿ camente lo que nos permite relacionar la percepción del miedo, el control social y la eficacia colectiva con el territorio urbano.

  17. An Analysis of Internal Controls for DoD Contract Management

    Science.gov (United States)

    2015-12-01

    alternative control activities to reduce the risk of fraud ( COSO , 2013; GAO, 2014). Also, the Office of Management and Budget (OMB), which contains an...force. Since 1992, the Government Accountability Office (GAO) has identified contract management within the DOD as an area for high risk in fraud...force. Since 1992, the Government Accountability Office (GAO) has identified contract management within the DOD as an area for high risk in fraud

  18. Systematic Failure in a Stem Cell Fraud Case by a Poor Quality Culture

    Energy Technology Data Exchange (ETDEWEB)

    Kwon, Hyuk Il; Lee, Young Gun; Lim, Nam Jin [Korea Atomic Energy Research Institute, Taejon (Korea, Republic of)

    2006-07-01

    In the years 2004 and 2005, Korea became a prospective nation noteworthy in the world through the epochal development of genetic engineering in our country. Obstinate or incurable diseases were expected to be healed in a few years by a Korean geneticist. So many worldwide patients of obstinate or incurable diseases took notice of the research outcomes and organized an aid association to collect supporting funds. World renowned journals such as 'Nature' and 'Science' published Dr. Hwang's theses. A long and distant way remedy to obstinate diseases seemed to be closer at hand so early. However, a stem cell fraud case emerged throughout the world in late 2005, the pride of the Korean people was destroyed. With this as a momentum, voices of self reflection by scientific circles were raised. The purpose of this study is not in finding the truth of the stem cell research but to propose an effective management and control measures for the future in planning, implementing, monitoring and evaluating large scale national R and D projects in order to prevent a recurrence of this kind of failure.

  19. Systematic Failure in a Stem Cell Fraud Case by a Poor Quality Culture

    International Nuclear Information System (INIS)

    Kwon, Hyuk Il; Lee, Young Gun; Lim, Nam Jin

    2006-01-01

    In the years 2004 and 2005, Korea became a prospective nation noteworthy in the world through the epochal development of genetic engineering in our country. Obstinate or incurable diseases were expected to be healed in a few years by a Korean geneticist. So many worldwide patients of obstinate or incurable diseases took notice of the research outcomes and organized an aid association to collect supporting funds. World renowned journals such as 'Nature' and 'Science' published Dr. Hwang's theses. A long and distant way remedy to obstinate diseases seemed to be closer at hand so early. However, a stem cell fraud case emerged throughout the world in late 2005, the pride of the Korean people was destroyed. With this as a momentum, voices of self reflection by scientific circles were raised. The purpose of this study is not in finding the truth of the stem cell research but to propose an effective management and control measures for the future in planning, implementing, monitoring and evaluating large scale national R and D projects in order to prevent a recurrence of this kind of failure

  20. Los del Sur de la Ciudad Capital: Control Social y estigmatización en los barrios del Sur de San José: 1950-1980

    Directory of Open Access Journals (Sweden)

    Roberto Antonio Blanco Ramos

    2015-05-01

    Full Text Available Este artículo busca comprender cómo en diferentes asentamientos urbanos y sociales de la ciudad de San José, catalogados bajo la concepción de “barrios del sur”, se llevaron a cabo procesos de control social y estigmatización territorial, durante el periodo que abarca de 1950 a 1980. Se analiza la discursividad de la época, relacionándola con aspectos que atañen a problemáticas sobre el control social y la estigmatización. Esto con el fin de entender por qué se asociaba a los barrios populares con marginalidad y conflictividad social. Para lograr este objetivo, se realizan dos estudios de caso, en dos asentamientos urbanos surgidos durante esta etapa.

  1. Actitud, norma subjetiva y control conductual como predictores del consumo de drogas en jóvenes de zona marginal del norte de México

    Directory of Open Access Journals (Sweden)

    Francisco Rafael Guzmán Facundo

    2014-01-01

    Full Text Available Se tiene como propósito conocer el efecto predictivo de la actitud, norma subjetiva y control conductual sobre la intención y el consumo de drogas en una muestra de 257 jóvenes de una zona urbano-marginal del estado de Nuevo León, México. Los resultados reportaron que 17.1 por ciento de la muestra ha consumido drogas. Tener creencias favorables al consumo de drogas, creencias de que personas significativas toleran el consumo y tener bajo control para resistir el consumo de drogas fueron predictores tanto para la intención como para el consumo de drogas, con una varianza explicada de 47.5 y 40.7 por ciento respectivamente.

  2. NRE102/2: Resoluci??n del Rectorado de la Universidad de Granada por la que se aprueba la programaci??n del Plan de Control Interno, auditorias y otras actividades a desarrollar por la Oficina de Control Interno durante el ejercicio 2016.

    OpenAIRE

    Universidad de Granada

    2016-01-01

    Resoluci??n de la Rectora de la Universidad de Granada, de 28 de enero de 2016, por la que se aprueba la programaci??n del Plan de Control Interno, auditorias y otras actividades a desarrollar por la Oficina de Control Interno durante el ejercicio 2016. Se incluye la Memoria de Actividades y un seguimiento del Plan Anueal de Control Interno.

  3. Risicoprofielen en het opsporen van fraude bij een Wwb-uitkering

    Directory of Open Access Journals (Sweden)

    N.F. Reelick

    2010-03-01

    De laatste jaren is er binnen sociale diensten in Nederland veel aandacht geweest voor een strikt handhavingsbeleid ten aanzien van bijstandsuitkering. Het hanteren van een risicoprofiel is hierbij een veel gebruikte methode. Een risicoprofiel is opgebouwd uit factoren waarvan wordt verwacht dat zij voorspellen of een uitkeringsgerechtigde zich in zal laten met fraude. Bij Sociale Zaken en Werkgelegenheid (SoZaWe in Rotterdam is onderzoek gedaan in hoeverre gegevens die zijn opgeslagen in de bestanden van de dienst in relatie staan met fraude. Daarnaast is een onderzoek gedaan in hoeverre factoren die vanuit een theoretisch standpunt in relatie met fraude zouden kunnen staan tot een verbetering van een risicoprofiel kunnen leiden. Uit de beide onderzoeken blijkt dat de gegevens uit de bestanden van SoZaWe een geringe voorspellende waarde hebben. Deze kan iets verbeterd worden door er factoren aan toe te voegen als de attitude van de klant tegenover fraude en beoordeling van de kansen om gecontroleerd te worden en gepakt te worden voor fraude. Het gebruik van risicoprofielen, waarbij alleen van gegevens uit de bestanden van de Sociale Diensten wordt uitgegegaan moet met de grootst mogelijke terughoudendheid gebeuren.

  4. Mekanisme Corporate Governance dan Kecurangan Laporan Keuangan [Mechanisms of Corporate Governance and Financial Statement Fraud

    Directory of Open Access Journals (Sweden)

    Fitri Ismiyanti

    2015-09-01

    Full Text Available The purpose of this research is to examine factors that may affect fraud on financial statements that could encourage the emergence of corruption by management. This research uses banks as an industry sample because the banking industry is highly regulated and should report their financial statement to a central bank. Meanwhile, banks still frequently have fraudulent financial statements. Good corporate governance mechanisms indicated that banks have the capability to detect fraud in financial statements. This research focuses on testing factors that may affect the financial statements fraud which lead to the corruption of management. The data used in this research is financial statement data. Corporate governance mechanisms tested in this study are the number of commissioners, percentage of independent directors, number of commissioners meeting, percentage of largest share ownership, managerial ownership, long tenure of commissioners, and type of auditor. This research found that the number of commissioners and managerial ownership affects management's fraud, while the number of independent directors, the number of commissioners meeting, a long tenure managing director, large share ownership, and the type of auditor has no effect on fraud.

  5. Fraud risks in emissions trading; Frauderisico's bij handel in emissierechten

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2010-09-15

    The system of emission trading is a complex composed entity with on the one hand a strong environmental component and on the other hand a financial world that hooked on this instrument. In chapter 2 an introduction is provided to the emission trading system. The subsequent chapters elaborate Types of Fraud (Chapter 3), Powers (Chapter 4), and Instruments (Chapter 5). The report shows that various forms of fraud are occurring in emission trading, such as VAT fraud and identity theft. [Dutch] Het systeem van emissiehandel is een complex samengesteld geheel met aan de ene kant een belangrijke milieucomponent en aan de andere kant een financiele wereld die ingehaakt heeft op dit instrument. In hoofdstuk 2 wordt een introductie gegeven op het systeem van emissiehandel. In de volgende hoofdstukken wordt dieper ingegaan op Fraudevormen (hoofdstuk 3), Bevoegdheden (hoofdstuk 4), en Instrumentarium (hoofdstuk 5). Uit het rapport blijkt dat verschillende vormen van fraude zijn optreden bij de handel in emissierechten, zoals BTW-fraude en identiteitsfraude.

  6. Construcción y validación del Inventario Autoeficacia Percibida para el Control de Peso

    Directory of Open Access Journals (Sweden)

    Yelitze Román

    2007-01-01

    Full Text Available Se presenta la construcción y propiedades psicométricas del Inventario de Autoeficacia Percibida para el Control del Peso, destinado a medir la autoeficacia percibida en tres áreas del control del peso: estilo de alimentación, influencia de los estímulos externos en la conducta de sobreingesta y patrones de actividad física. A partir de una revisión bibliográfica exhaustiva, encuesta de opinión y consulta a 4 expertos en el área, se elaboraron 120 ítems. En una muestra de 193 estudiantes se seleccionaron 37 ítems sobre la base de criterios estadísticos. Se realizaron estudios de fiabilidad y validez en una muestra de 439 estudiantes. El análisis factorial muestra 3 factores que explican el 44,083% de la varianza. Los índices de consistencia interna son satisfactorios para cada factor: 0,88, 0,91, y 0,88. Los resultados obtenidos se discuten y se presentan algunas sugerencias para futuros estudios.

  7. Sobre el uso del problema de complementariedad lineal extendido para el control óptimo de semáforos

    Directory of Open Access Journals (Sweden)

    Lema Fernández, Carmen S.

    2007-01-01

    Full Text Available En el trabajo titulado “Modelo de optimización con restricciones de equilibrio para el control de semáforos” que presentamos en las XIV Jornadas de ASEPUMA (2006 analizábamos un problema de control óptimo de semáforos para un cruce de dos carreteras con los dos sentidos de circulación; allí interpretábamos las restricciones del problema como un problema de complementariedad lineal extendido (ELCP. También proponíamos un método híbrido de solución basado en una propiedad que demostraba que mediante un cambio de variable adecuado, las restricciones de ELCP describen un problema de complementariedad lineal (LCP. Nos interesa pues, estudiar bajo que condiciones dichos problemas tienen solución y además única. Así introducimos tres propiedades importantes para los ELCP y como caso particular para los LCP:• La propiedad de suficiencia en columnas que caracteriza la convexidad del conjunto solución.• La propiedad de suficiencia en filas que describe una clase importante de pares de matrices (respecto a K para las cuales la factibilidad del ELCP(M,N,K implica su solucionabilidad.• La P-propiedad (que para el caso del LCP(M,q significa que M ha de ser una P-matriz, que caracteriza la unicidad de solución.

  8. Una red de sensores inalámbricos para la automatización y control del riego localizado

    Directory of Open Access Journals (Sweden)

    Nesly Diana Castro

    2016-12-01

    Full Text Available Uno de los objetivos de la agricultura de precisión, es el riego de acuerdo con las necesidades particulares de cada porción del suelo de cultivo. En este trabajo, se describe el diseño e implementación de una red de sensores inalámbricos que es capaz de obtener mediciones de humedad del suelo de diferentes zonas de un cultivo de fresas y, según los datos recogidos, determina el tiempo de riego y la zona particular que se debe regar utilizando el método de goteo. Los requerimientos de agua para los cultivos se estimaron teniendo en cuenta la capacidad de campo y el umbral de riego; ambas fueron encontradas para cada zona del cultivo en periodo de producción. La comunicación entre los nodos de la red se basa en la pila de protocolos ZigBee, y el prototipo final es un sistema de control de riego de encendido/apagado en lazo cerrado, que incluye una banda de histéresis. Los resultados de la implementación de la red y el sistema de control muestran un incremento en la eficiencia del uso de agua, además de una mejora en la calidad de los frutos con respecto al método de riego tradicional.

  9. Prevención y control del parasitismo intestinal en la atención primaria de salud

    Directory of Open Access Journals (Sweden)

    Rebeca Margarita Laird Pérez

    2000-02-01

    Full Text Available Se valoró la capacidad técnica de Médicos Generales Integrales, técnicos del laboratorio de parasitología y epidemiólogos de las áreas de salud del municipio Centro Habana, de enero a abril de 1996, con el objetivo de evaluar la calidad de la atención primaria de salud para la prevención y control del parasitismo intestinal. Se aplicaron eneustas, controles de calidad externos, y entrevistas individuales a profundidad. Se encontró que no existe integración en las acciones de los grupos evaluados, detectándose dificultades médicas para la prevención y control de las parasitosis intestinales, deficiencias técnicas en los laboratorios y desconocimientos del programa de parasitismo intestinal por los epidemiólogos. Se recomienda la capacitación de técnicos y profesionales, y la confección de una metodología que permita reorientar y optimizar el programa nacional de parasitismo intestinalThe technical capacity of the General Comprehensive Physicians, parasitology laboratory technicians and epidemiologists from the health area of "Centro Habana" municipality was assessed from January to April, 1996, aimed at evaluating the quality of primary health care in relation to the prevention and control of intestinal parasitism. Surveys, external quality controls and individual interviews were made. It was found that there was no integration in the actions of the evaluated groups. Medical difficulties for the prevention and control of intestinal parasitosis as well as technical deficiencies in the laboratories were found. It was observed that epidemiologists had little knowledge about the program of intestinal parasitism. The training of technicians and professionals and the creation of a methodology that allows to reorient and optimize the national program of intestinal parasitism were recommended

  10. Controles fluviales del Rio Cauca en la región de La Mojana.

    OpenAIRE

    Posada García, Lilian; Rhenals Garrido, Remberto Luis

    2006-01-01

    Se realiza un análisis de fotografías aéreas, imágenes de satélite y cartografía de diferentes años que permiten identificar procesos importantes de divagación, erosión y sedimentación de la zona estudiada. La variación con el tiempo de las formas del canal (islas y barras), la aparición de complejos de orillares, madreviejas (canales abandonados y sedimentados), canales abandonados, cambios de curso del canal principal, entre otros procesos muestran la gran dinámica fluvial del sistema....

  11. El modelo de propaganda de Noam Chomsky: medios mainstream y control del pensamiento

    OpenAIRE

    Pineda, Antonio

    2001-01-01

    El objetivo de este trabajo es ofrecer una panorámica del modelo de propaganda desarrollado por el lingüista y activista político norteamericano Noam Chomsky, con especial incidencia en el análisis realizado por Chomsky y Edward Herman en «Los guardianes de la libertad». Recorreremos el mecanismo institucional, la estructura operativa de los medios, los efectos y los presupuestos ideológicos de los que parte el modelo, destacando las aportaciones del modelo chomskyano para el estudio del func...

  12. Biopolítica raciológica del control poblacional en Argentina

    OpenAIRE

    Proto Gutierrez, Fernando; José, Marta; López, Miriam

    2016-01-01

    El siguiente artículo ha sido escrito en el marco del Proyecto de Investigación CYTMA2 “Características socio-culturales del embarazo y la fecundidad adolescente en el Partido de La Matanza” dirigido por Mario Rovere y co-dirigido por Marta Susana José, a través del Departamento de Ciencias de la Salud de la Universidad Nacional de La Matanza, y realizado en el período 2015-2016. El proyecto se propone describir los aspectos socio-sanitarios relacionados con el embarazo y la fecundidad, hábit...

  13. Conjunto de actividades educativas y físicas para mejorar el control metabólico de los pacientes diabéticos, de la tercera edad del\tconsultorio #154, del Consejo Popular Celso Maragoto Lara del municipio Pinar del Río

    Directory of Open Access Journals (Sweden)

    Raydel Gámez García

    2009-06-01

    Full Text Available El profesor de educación física en su interacción con personas de la tercera edad se encuentra con uno de los problemas de salud de la actualidad: la diabetes mellitus. La diabetes mellitus es una enfermedad crónica, heredable y es considerada una enfermedad grave, cuyo tratamiento exige de educación y ejercicio físico. Teniendo en cuenta esta problemática nos proponemos un conjunto  de  actividades  educativas  y  físicas  para mejorar  el  control metabólico de los pacientes diabéticos de la tercera edad, del  consultorio #154, del consejo popular Celso Maragoto Lara del  municipio Pinar del Río.

  14. Operational circular No.10 – Principles and procedures governing investigation of fraud

    CERN Multimedia

    2013-01-01

    Operational Circular No. 10 entitled “Principles and procedures governing investigation of Fraud”, approved by the Director-General following discussion at the Standing Concertation Committee meeting of 4 December 2012 and entering into force on 1 January 2013, is available on the intranet site of the Human Resources Department.   This circular is applicable to all persons working at or on behalf of CERN. The purpose of this new operational circular is to specify the definition of fraud and to lay down the Organization’s fraud investigation process pursuant to the CERN Anti-fraud Policy and in accordance with the principles of due process. Department Head Office HR Department

  15. FControl®: sistema inteligente inovador para detecção de fraudes em operações de comércio eletrônico FControl®: an innovative intelligent system for fraud detection in e-commerce transactions

    Directory of Open Access Journals (Sweden)

    Leandro dos Santos Coelho

    2006-04-01

    Full Text Available A prevenção de fraude em cartão de crédito é uma importante aplicação comercial para aplicação de abordagens de métodos de previsão e inteligência computacional. A inteligência computacional é uma associação de metodologias bio-inspiradas que incluem, como principais membros, as redes neurais, sistemas nebulosos, computação evolutiva, inteligência coletiva e computação probabilística. Recentemente, a aplicação de técnicas da inteligência computacional no suporte de tarefas de serviço, tais como detecção e identificação de anomalia, classificação de padrão, diagnóstico, prognóstico, estimação e controle, tem emergido nos ambientes industrial e comercial. Este artigo apresenta um sistema computacional eficiente baseado em metodologias da inteligência computacional para detecção de fraude em operações reais de dados de cartão de crédito em transações de comércio eletrônico. O novo método proposto é denominado FControl® de detecção de fraude e classificação integra conceitos de sistemas inteligentes híbridos baseado em abordagens de redes neurais, sistemas nebulosos e computação evolutiva. O método proposto gera soluções de qualidade em termos de eficiência e sucesso de previsão. O programa computacional do FControl® está atualmente instalado em um Intel Pentium IV 2.4 MHz (bi-processador e RAM de 4 Gbytes na companhia Ciashop E-Commerce e está correntemente em uso para detecção de fraude para 250 companhias com serviços de comércio eletrônico.The prevention of credit card fraud is an important commercial application for prediction methods and computational intelligence of pattern recognition approaches. Computational intelligence is an association of bio-inspired computational methodologies which are founded principally on neural networks, fuzzy systems, evolutionary computation, swarm intelligence, and probabilistic computation. The application of computational intelligence

  16. Evaluación del temefos y pyriproxifeno para el control de larvas de Aedes aegypti en condiciones de laboratorio

    OpenAIRE

    Pérez, María; Ministerio de Salud. Lima, Perú.

    2017-01-01

    Objetivo: Evaluar la eficacia del temefos frente al pyriproxifeno a diferentes dosis (0.01, 0.02, 0.03, 0.04 y 0.05 ppb) para el control de larvas de Aedes aegypti en condiciones de laboratorio.Materiales y métodos: Estudio experimental con grupo de control, que incorporó a 2000 larvas de Aedes aegypti provenientes de la jurisdicción de Collique III Zona, Comas - Perú, y la cepa Rockefeller como control susceptible. Sedeterminó la diferencia en tiempo de inicio de la acción larvicida; así mis...

  17. Effect of hypercortisolism control on high blood pressure in Cushing's syndrome Efecto del control del hipercortisolismo sobre la hipertensión arterial en el síndrome de Cushing

    Directory of Open Access Journals (Sweden)

    Reynaldo M. Gómez

    2007-10-01

    Full Text Available Many hypertensive patients affected by endogenous Cushing's syndrome (CS persist with high blood pressure (HBP despite good control of cortisol excess. We assessed the effect of preoperative ketoconazole administration and of definitive treatment of CS on arterial hypertension and analysed the factors involved in the persistence of hypertension. We assessed retrospectively 71 patients with CS and HBP (60 women, 11 men; 50 pituitary, 21 adrenal successfully treated by surgery and/or radiotherapy; 19 of them received ketoconazole (KNZ before surgery. After treatment, patients were divided into those with persistent high blood pressure (PHBP and those with normal blood pressure (NBP. As possible predictive factors for PHBP we analysed age, duration and family history of HBP, pre-treatment 24 hour urinary free cortisol (24h-UFC and body mass index (BMI. HBP normalized in 53 out of 71 patients (74.6%, regardless of the origin of Cushing's syndrome. PHBP patients were older (p=0.003, had longer duration (p=0.007 and higher systolic blood pressure before treatment (p=0.046 than NBP patients. Thirteen out of 19 patients (68.4% treated with ketoconazole, normalized their hypertension and remained normotensive after successful surgery. Five patients became normotensive only after surgery. In conclusion: a blood pressure levels normalized in most patients after remission of CS; b ketoconazole was effective for the control of HBP, and seems to be a good indicator of post-surgical outcome, and c higher age at presentation, longer duration of hypertension and higher systolic blood pressure figures before treatment negatively influence normalization of blood pressure after resolution of Cushing's syndrome.Muchos pacientes con síndrome de Cushing (SC permanecen hipertensos a pesar del control del exceso glucocorticoideo. Investigamos el efecto de la administración de ketoconazol (KNZ y del tratamiento definitivo del SC sobre la hipertensión arterial (HTA

  18. Prototype of a control board solar tracking mechanism on a shaft; Prototipo de una tarjeta de control del mecanismo de seguimiento solar en un eje

    Energy Technology Data Exchange (ETDEWEB)

    Ramos Berumen, Carlos; Ramirez Benitez, Juan Rafael; Lopez Perez, Manuel de Jesus; Beltran Adan, Jose; Lagunas Mendoza, Javier [Instituto de Investigaciones Electricas, Cuernavaca, Morelos (Mexico)

    2010-11-15

    A solar concentrator prototype of Parabolic Trough (PT) for solar process heat generation has been designed, manufactured and put into operation by the Instituto de Investigaciones Electricas. By means of a sun tracking mechanism controlled by an automatic device, the PT is moving from East to West during the day then this way the solar energy is focused continually over the lineal receiver. Such movement is reached thanks to the electronic module fitted with special software. In this paper, the design of an electronic module based on calculation algorithm of the sun position along the day and over the year which controls the PT sun tracking is presented. The main purpose of the development is to integrate a control system which is using the algorithm of low cost (it was tested in a commercial system with success). [Spanish] El Instituto de Investigaciones Electricas (IIE) ha disenado, fabricado y puesto en operacion un prototipo de concentrador solar de canal parabolico para la generacion de calor de proceso. La tecnologia termosolar a concentracion de canal parabolica mantiene el concentrador moviendose de este a oeste durante el dia, enfocando continuamente el sol en el receptor lineal, mediante un mecanismo y un control automatico que permite el seguimiento aparente del sol. Se ha desarrollado el software para el control del mecanismo de seguimiento solar. En este articulo se presenta el diseno de un modulo electronico que controla el mecanismo de seguimiento solar de un canal parabolico, el cual tiene sus bases en un algoritmo que calcula la posicion del sol durante todo el dia y a lo largo del ano. El proposito principal es integrar un sistema de control de bajo costo, que utilice el algoritmo desarrollado por el IIE, el cual fue probado con exito en un sistema comercial para el seguimiento solar de un canal parabolico.

  19. 41 CFR 105-55.003 - Antitrust, fraud, tax, interagency claims, and claims over $100,000 excluded.

    Science.gov (United States)

    2010-07-01

    ... apply to any debt based in whole or in part on conduct in violation of the antitrust laws or to any debt... antitrust laws or any claim involving fraud, the presentation of a false claim, or misrepresentation on the... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Antitrust, fraud, tax...

  20. 17 CFR 39.7 - Fraud in connection with the clearing of transactions on a derivatives clearing organization.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Fraud in connection with the clearing of transactions on a derivatives clearing organization. 39.7 Section 39.7 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION DERIVATIVES CLEARING ORGANIZATIONS § 39.7 Fraud in connection...

  1. 17 CFR 1.1 - Fraud in or in connection with transactions in foreign currency subject to the Commodity Exchange...

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Fraud in or in connection with... Securities Exchanges COMMODITY FUTURES TRADING COMMISSION GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT Definitions § 1.1 Fraud in or in connection with transactions in foreign currency subject to the...

  2. 45 CFR 30.3 - Antitrust, fraud, exception in the account of an accountable official, and interagency claims...

    Science.gov (United States)

    2010-10-01

    ... of antitrust laws, or to any debt involving fraud, presentation of a false claim, or... violation or fraud, a false claim, misrepresentation, or other criminal activity or misconduct, the Secretary shall refer the debt to the Office of the Inspector General for review. (3) Upon the determination...

  3. Prediction of food fraud type using data from Rapid Alert System for Food and Feed (RASFF) and Bayesian network modelling

    NARCIS (Netherlands)

    Bouzembrak, Y.; Marvin, H.J.P.

    2016-01-01

    Because food fraud can harm human health and erode consumer trust, it is imperative that it is detected at an early stage. Therefore the aim of this study was to predict the expected food fraud type for imported products for which the product category and country of origin are known in order to

  4. Health Care Fraud: Characteristics, Sanctions, and Prevention. Briefing Report to the Honorable William V. Roth, Jr., U.S. Senate.

    Science.gov (United States)

    General Accounting Office, Washington, DC. Accounting and Financial Management Div.

    At the request of Senator William Roth, Jr., the General Accounting Office (GAO) reviewed Medicare and Medicaid fraud investigations that agency inspectors general referred to the Department of Justice for prosecution to identify characteristics of alleged fraud against the government and to determine actions taken against those caught defrauding…

  5. Finding You on the Internet: an approach for finding on-line presences of people for fraud risk analysis

    NARCIS (Netherlands)

    Been, Henry; van Keulen, Maurice

    Fraud risk analysis on data from formal information sources, being a ‘paper reality', suffers from blindness to false information. Moreover, the very act of providing false information is a strong indicator for fraud. The technology presented in this paper provides one step towards the vision of

  6. Utilización del Boophilus microplus como remedio isopático en el control del ectoparásito en el Municipio de Aguazul (Casanare

    Directory of Open Access Journals (Sweden)

    Francisco Javier Niño Murcia

    2005-12-01

    Full Text Available En este estudio se demostró la efectividad de un remedio isopático vía oral, para el control de la garrapata Boophilus microplus, inocuo para los animales, medio ambiente y el hombre, evitando residuos de plaguicidas en el producto final. La investigación se realizó en una finca ubicada en el municipio de Aguazul (Casanare; localizada a los 05°10’23’’ de latitud norte y 72°33’17’’ de longitud oeste desde Greenwich, altitud: 300 msnm, temperatura media: 27ÚC. Precipitación anual media: 2.441 mm. Se contó con 32 animales de doble propósito; con la propuesta adoptada por la Corporación Colombiana de Investigación Agropecuaria, CORPOICA, en cuanto al Manejo Integrado de Plagas (MIP; acerca del control ejercido con base en niveles críticos, se inició con un conteo de garrapatas, con un tamaño entre 4.5 mm y 8 mm, por un lado del cuerpo del animal; animales con más de 20 garrapatas, entraban en el proceso de investigación, se les administró el remedio isopático, el cual correspondía al grupo A, y el placebo el cual correspondió con el grupo B, durante cuatro días consecutivos. Se administraron dos potencias del remedio, la primera con nueve centésimal (9 C, la cual no tuvo ningún efecto sobre la garrapata, la segunda potencia treinta centesimal (30 C, con la cual se observaron los resultados propuestos sobre la garrapata, se hace un segundo conteo de garrapatas con los mismos tamaños para verificar la efectividad de la segunda potencia; veinticinco días después de la administración, se hizo un último conteo de garrapatas con los mismos tamaños con los cuales se partió. Se utilizó la técnica experimental de doble ciego para obtener datos más veraces. El estudio estadístico se realizó por la técnica de análisis operacional de varianza de dos factores con varias muestras por grupo; los recuentos de garrapatas se trasformaron a la expresión logarítmica: t = Log 10 (X+1, donde X es el recuento de

  7. THE RISK OF FRAUD WITHOUT IMPLEMENTATION OF THE PILLARS OF CORPORATE GOVERNANCE AT THE LEVEL OF CREDIT INSTITUTIONS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    VLAD MARIANA

    2013-02-01

    Full Text Available In this article, the authors seek to emphasize the risk factors that may occur due to not implementing or faultyimplementation of corporate governance for credit institutions, and its role in fraud prevention and detection. To avoidinappropriate governance, top management should have special preoccupations for the development of strategies,developing internal control policies by which to determine and evaluate the risks of the organization. Corporategovernance starts with a broad range of beneficiaries (stakeholders who contribute with resources to an organization(investments, taxes, charitable contributions, etc. Those members are the direct and indirect beneficiaries of theorganizational unit to be regulated. Corporate governance involving several parties: the leadership board, the internalauditors or those of the external environment. In some cases, regulatory authorities or professional associations,contribute to this process.

  8. Control de torrentes en la cuenca hidrográfica del río Rímac

    OpenAIRE

    Ministerio de Agricultura. Dirección General de Aguas, Suelos e Irrigaciones

    1983-01-01

    Determina los principales factores (naturales o antrópicos) que influyen en la presencia de fenómenos geodinámicos en las principales microcuencas torrenciales del río Rímac. Además, resalta el impacto multisectorial de los daños ocasionados por los fenómenos de avalancha ("huaycos") y formula alternativas de control de las microcuencas torrenciales mediante el estudio sistemático de dos áreas representativas.

  9. EL CONTROL DE LA INTENSIDAD DEL ESFUERZO Y SU INCIDENCIA SOBRE LA ACTIVIDAD FÍSICA EN EDAD ESCOLAR

    Directory of Open Access Journals (Sweden)

    Borja Sañudo Corrales

    2007-01-01

    Full Text Available El objetivo del presente estudio fue dotar a los alumnos de una herramienta que les permitiese controlar la intensidad de su actividad física utilizando para ello la valoración subjetiva del esfuerzo. 32 sujetos (n1=12 niños y n2=20 niñas de 11,5 ± 0,5 años participaron en un programa de entrenamiento en circuito integrado por seis postas. Se registró la frecuencia cardiaca con pulsómetros y la percepción subjetiva del esfuerzo mediante la escala OMNI. Tras las siete sesiones del programa se observaron correlaciones muy altas entre ambos parámetros (r=0,54-0,76. Una vez finalizado el estudio los alumnos fueron capaces de regular su esfuerzo dentro de un rango de frecuencia cardiaca establecido en un 53,13% respecto a la frecuencia cardiaca percibida y 56,25% respecto a la frecuencia cardiaca medida, facilitándoles así un procedimiento práctico para el control de la intensidad durante la actividad física.

  10. Biología y Experimentación en el Control del Gusano Rosado de las Capsulas del Algodón (Sacadodes Pyralis Dyar

    Directory of Open Access Journals (Sweden)

    Marín Hernández Carlos

    1956-06-01

    Full Text Available 1°- Se ha estudiado el Sacadodes pyralis Dyar en sus diferentes estados señalando un ciclo promedio como sigue: 250 a 300 huevos por hembra. Incubación de 4 a 5 días. Período larvario 14 a 16 días. Precrisálida 3 a 4 días. Crisálida 14 a 30 días. Insecto adulto de 3 a 9 días. Se hizo un estudio de los diferentes métodos de control, una crítica más o menos aceptable al establecimiento control biológico para tratar de controlar el Sacadodes pyralis Dyar y las otras plagas en el algodón. 2° Las lámparas luminosas o atrayentes para controlar adultos del Sacadodes pymlis Dyar representan únicamente un suplementario en la destrucción de la plaga. 3° El autor considera que hay toda la razón para pensar en el control del Sacadodes pyralis Dyar por medio de insecticidas, especialmente cuando "se encuentre este insecto asociado otros igualmente dañinos en el algodón". Para tener una conclusión definitiva sobre insecticidas, se continúan las experimentaciones, agregando a los insecticidas estudiados, el Folidol Bayer E. 605, insecticida sistémico a base de fósforo y que en sus preliminares ha sido considerado de mucha importancia por lo se espera tener datos en las próximas cosechas. El Arseniato Calcio con el 50% de Azufre, el Nicotinum 10, el Dieldrex el Sulphurphene al 20 en Talco han dado resultados satisfactorios en la experimentación de septiembre de 1951 a enero de 1952. 4° Se considera el control biológico como un auxiliar control cultural pero aún no se ha establecido un método artificial para la cría de su parásito el Apanteles thurberiae Mues, en que aseguren su efectividad. 5° Es de gran importancia la destrucción de las socas residuos de las cosechas así como también el establecimiento un solo cultivo al año teniendo en cuenta esta prohibición áreas aparentemente unidas por factores topográficos idénticos. La rotación de cultivos juegan un papel de mucha importancia control de las plaga en

  11. Un plan de gestión para la prevención y control de la contaminación del aire por BTX (Benceno, Tolueno, Xileno) en el Área Metropolitana del Valle de Aburrá

    OpenAIRE

    Rubiano Hernández, Claudia Marcela

    2013-01-01

    Resumen: El presente trabajo desarrolla un plan de gestión para la prevención y control de la contaminación del aire por BTX (Benceno, Tolueno, Xileno) en el área metropolitana del Valle de Aburrá, el cual se considera necesario de acuerdo a los valores obtenidos en las campañas de caracterización realizadas en las zonas urbanas del valle y que evidencian niveles que sobrepasan la norma en algunos puntos de muestreo poniendo en riesgo a mediano y largo plazo la salud de los habitantes de la r...

  12. The Criminal Offense of Credit/Debit Card Fraud and the Implementation of Its Sanction on Indonesian Criminal Law

    Directory of Open Access Journals (Sweden)

    Antonius Maria Laot Kian

    2015-04-01

    Full Text Available The aims of the study are to determine the legal arrangements and the application of criminal sanctions against the crime of credit/debit card fraud in Indonesia. The type of study was a normative research by classifying the provisions relevant to the crime of credit/debit card fraud is based on Law No. 11 Year 2008 concerning Information and Electronic Transactions; otherwise it is used also Convention on Cyber crime 2001. Analysis of legal materials made through a law (statue approach to create an ius constituendum regarding the application of criminal sanctions against crime credit/debit card fraud. The results of the research indicated that the legal arrangements and criminal sanctions against the crime of credit/debit card fraud in Indonesia is still relatively minimal. First, not integrated article that directly regulates computer related fraud. Second, not arranged in the form of criminal sanctions for actions that are restitution culprit.

  13. El control social del gasto público en Brasil : Eficacia o retórica Mere?

    Directory of Open Access Journals (Sweden)

    Ana Paula Parra Leite

    2016-05-01

    Full Text Available El sistema de control del gasto público y la vigilancia moderna también comprende el control social. Por lo tanto, este estudio versa sobre el control social de Brasil, para en- tender si es un simple programa de acción o ya se muestra como una herramienta impor- tante de eficiencia, moralidad y coherencia en la aplicación de los fondos públicos. Por lo tanto, se utilizó como marco teórico la Teoría de “Los Costes de los Derechos” y el enfo- que fue adoptado el método deductivo, buscando a través de la investigación (teorética, identificar el aparato legal nacional sobre el tema (la ley y la doctrina, principalmente y diferenciar los tres tipos de control del Estado, a saber, el control interno, control externo y el control social. Al final, señala las principales conclusiones sobre el estado actual de la técnica de esta última modalidad en Brasil y si ya tiene algún resultado que implica cam- bios positivos en el comportamiento administrador nacional hacia la eficiencia esperada.

  14. Efecto del uso predominante de fungicidas sistémicos para el control de Sigatoka negra (Mycosphaerella Fijiensis Morelet en el área foliar del banano

    Directory of Open Access Journals (Sweden)

    MSc. José Quevedo Guerrero

    2018-04-01

    Full Text Available Sigatoka negra (Mycosphaerellafijiensis Morelet,enfermedad que afecta la capacidad fotosintética de la planta de banano en zonas donde la humedad relativa es alta, y favorece sudesarrollo, hacendel sur del Guayas y del norte de la provincia de El Oro, sus hábitats favoritos, han llevado a los productores al uso indiscriminado de los fungicidas existentes en el mercado. Actualmente existen estrategias de control con el uso de fungicidas protectantes y sistémicos que contribuyen a disminuir los daños ocasionados por este hongo. Este trabajo plantea analizar la eficiencia de los fungicidas más usados comúnmente por los productores en cuatro fincas bananeras para estimar su eficiencia mediante el preaviso biológico en plantas prontas a la floración, utilizando un diseño experimental de bloques al azar con pruebas de Tukey al 0.05 de confiabilidad. Los resultados indicaron que las fincas San Andrés 1-2 y San Andrés 3 ubicadas en la zona Balao, y que usaron en sus programas de control de Sigatoka negra fungicidas protectantes y sistémicos en rotación y mezcla, además de aplicaciones de abonos foliares, presentaron valores estadísticamente diferentes a las otras fincas que aplicaron una mayor cantidad de ciclos con fungicidas sistémicos. Las fincas Elizabeth 2 y La Italia presentaron estados evolutivos más altos en las hojas más jóvenes y una emisión foliar más lenta. Se puede concluir que las fincas San Andrés 1-2 y San Andrés 3 mostraron diferencias significativas en el número de hojas sanas a la cosecha, estados evolutivos y emisión foliar, con un mejor estado fitosanitario.

  15. THE INFLUENCE OF BOARD OF COMMISSIONERS AND AUDIT COMMITTEE EFFECTIVENESS, OWNERSHIP STRUCTURE, BANK MONITORING, AND FIRM LIFE CYCLE ON ACCOUNTING FRAUD

    OpenAIRE

    Synthia Madya Kusumawati; Ancella A. Hermawan

    2013-01-01

    Financial statement fraud has cost market participants, including investors, employees, creditors, and pensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality, integrity, and transparency of financial information. Financial statement fraud is a serious threat to market participants’ confidence in published audited financial statements. Financial statement fraud has recently received considerable attention from the business community, accou...

  16. 17 CFR 31.3 - Fraud in connection with certain transactions in silver or gold bullion or bulk coins, or other...

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Fraud in connection with... Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION LEVERAGE TRANSACTIONS § 31.3 Fraud... fraud or deceit upon any person, in, or in connection with (1) an offer to make or the making of, any...

  17. 41 CFR 102-38.50 - What must we do when an executive agency suspects violations of 40 U.S.C. 559, fraud, bribery, or...

    Science.gov (United States)

    2010-07-01

    ... executive agency suspects violations of 40 U.S.C. 559, fraud, bribery, or criminal collusion in connection... an executive agency suspects violations of 40 U.S.C. 559, fraud, bribery, or criminal collusion in.... 559, fraud, bribery, or criminal collusion in connection with the disposal of personal property, the...

  18. La corrección del déficit de 25-OH-vitamina D mejora el control del hiperparatiroidismo secundario y el estado inflamatorio de pacientes estables en hemodiálisis

    Directory of Open Access Journals (Sweden)

    Raquel Ojeda López

    2018-01-01

    Conclusiones: La corrección del déficit de 25-OH-D en pacientes en HD se asocia a un mejor control del hiperparatiroidismo secundario con menores dosis de análogos de vitamina D y a una mejoría en el estado inflamatorio de estos pacientes. Nuestros resultados apoyan la recomendación de determinar niveles de 25-OH-D y corregir el déficit en pacientes en HD.

  19. Actions for the environmental adequateness and emissions control at the Martin del Corral power plant-Termozipa; Obras de adecuacion ambiental y control de emisiones para la central termoelectrica Martin del Corral - Termozipa

    Energy Technology Data Exchange (ETDEWEB)

    Arevalo Osorio, Luis [Empresa de Energia de Bogota, Bogota (Colombia)

    1996-12-31

    In this paper the general data on the Martin del Corral-Termozipa, of Colombia, fossil fueled power plant are exposed. The results of a study to determine the environmental impact originated in the influence zone of this Power Plant are presented, particularly on the Bogota River. The study was framed into the environmental policy driven by the Colombian sector. Different solutions addressed to the optimization of the handling, capacity and control of the emissions and counteract the pollution possibilities of the Bogota River are described [Espanol] En esta ponencia se exponen datos generales de la central termoelectrica Martin del Corral - Termozipa-, de Colombia. Se presentan los resultados de un estudio para determinar el impacto ambiental ocasionado en la zona de influencia de esta central, y en particular sobre el rio Bogota. El estudio se enmarco dentro de la politica ambiental impulsada por el sector colombiano. Se describen diversas soluciones encaminadas a optimizar el manejo, capacidad y control de las emisiones y contrarrestar las posibilidades de contaminacion del rio Bogota

  20. Actions for the environmental adequateness and emissions control at the Martin del Corral power plant-Termozipa; Obras de adecuacion ambiental y control de emisiones para la central termoelectrica Martin del Corral - Termozipa

    Energy Technology Data Exchange (ETDEWEB)

    Arevalo Osorio, Luis [Empresa de Energia de Bogota, Bogota (Colombia)

    1997-12-31

    In this paper the general data on the Martin del Corral-Termozipa, of Colombia, fossil fueled power plant are exposed. The results of a study to determine the environmental impact originated in the influence zone of this Power Plant are presented, particularly on the Bogota River. The study was framed into the environmental policy driven by the Colombian sector. Different solutions addressed to the optimization of the handling, capacity and control of the emissions and counteract the pollution possibilities of the Bogota River are described [Espanol] En esta ponencia se exponen datos generales de la central termoelectrica Martin del Corral - Termozipa-, de Colombia. Se presentan los resultados de un estudio para determinar el impacto ambiental ocasionado en la zona de influencia de esta central, y en particular sobre el rio Bogota. El estudio se enmarco dentro de la politica ambiental impulsada por el sector colombiano. Se describen diversas soluciones encaminadas a optimizar el manejo, capacidad y control de las emisiones y contrarrestar las posibilidades de contaminacion del rio Bogota

  1. MODELADO, SIMULACIÓN Y CONTROL DEL ROBOT PARA CIRUGÍA LAPAROSCÓPICA 'LAPBOT' MODELING, SIMULATION AND CONTROL OF SURGICAL LAPAROSCOPIC ROBOT 'LAPBOT'

    Directory of Open Access Journals (Sweden)

    Sergio Alexander Salinas

    2009-12-01

    Full Text Available Este artículo presenta el modelado matemático y estructural, la simulación por computador y el control por par calculado del robot para cirugía laparoscópica ‘LapBot’, que ha sido desarrollado en el Grupo de Investigación de Automática Industrial de la Universidad del Cauca, Colombia. Inicialmente se muestra un resumen de los principales robots utilizados como asistentes para cirugías de laparoscopia en el mundo, y de cómo tratan ellos el problema del paso por la incisión practicada en la cavidad abdominal. Con base en lo anterior se describen los requerimientos que deben cumplir los robots de este tipo y a partir de éstos se diseña el robot LapBot. Se muestra el modelo cinemático y dinámico del robot LapBot, así como el modelo de la restricción espacial que representa el punto de incisión abdominal. Se implementa una estrategia de control basada en el modelo del robot (control por par calculado. Diversas trayectorias en un plano y en un espacio de tres dimensiones son utilizadas para validar tanto el modelo como el controlador.This paper presents the mathematical and structural model, simulation and computed torque control of the LapBot robot, developed by the Group of Investigation of Industrial Automatics, of the University of Cauca, Colombia. First, a summary of the principal surgery assistant robots of the world is presented, and how they solve the problem of passing through the incision into the abdominal cavity. Based on this, the conditions that must be fulfilled by the robots of this type is exposed, and from these conditions the LapBot robot is designed. Its kinematics and dynamics model is shown, as well as the mathematical spatial restriction that incision represents. A control strategy based on the model (computed torque control is implemented. Several trajectories defined in a plane and in a three dimensions space are used to validate the model and the control.

  2. EXTENDIENDO EL MODELO e-SCARF DE DETECCIÓN DE FRAUDE EN SISTEMAS DE COMERCIO ELECTRÓNICO EXTENDING THE e-SCARF MODEL FOR FRAUD DETECTION ON ELECTRONIC COMMERCE SYSTEMS

    Directory of Open Access Journals (Sweden)

    Francisco Arias

    2008-09-01

    Full Text Available En este trabajo se extiende un modelo existente de detección de fraude, denominado SCARF, el cual está basado en una técnica de auditoría concurrente que consiste en la inserción de rutinas de auditoría dentro de un programa de aplicación, en este caso un sistema de comercio electrónico. Estas rutinas capturan datos de las transacciones electrónicas y son comparados con reglas que un usuario auditor ha definido previamente para detectar posibles transacciones fraudulentas. Para extender el modelo se incorporan como requerimientos la evaluación y sugerencias que un conjunto de 15 auditores realizaron a una segunda versión del modelo, denominada e-SCARF, así como también se incluyen mejoras propuestas por los autores de este trabajo. Para validar el modelo extendido, éste se ha implementado para que funcione en conjunto con una plataforma de comercio electrónico de pruebas y un conjunto de usuarios de distintos países han realizado la simulación de compras en dicha tienda. El producto principal de este trabajo es un modelo extendido, más robusto en sus funcionalidades que sus antecesores, con cambios en la estructura de datos, y nuevos operadores de reglas. Otro producto es el prototipo que lo implementa para una plataforma de comercio electrónico actual.In this work we extend a fraud detection model, called SCARF, which is based on a concurrent auditing technique that consists of inserting auditing procedures within an application program; in this case, an electronic commerce system. These procedures undertake the capture of electronic transactions data, which is compared with rules that are previously defined by an auditor with the purpose of detecting fraudulent transactions. To extend this model, we have a set of some requirements: 1 suggestions from a group of 15 auditors that evaluated the second version of this model, called e-SCARF; 2 improvements proposed by the authors of this work. To evaluate the extended model, we

  3. El control reológico de la mecha aumenta la calidad del hilo y la rentabilidad de la hilatura

    OpenAIRE

    Marsal Amenós, Félix

    2012-01-01

    Se propone en este trabajo un control sistemático del comportamiento reológico de las mechas, en una instalación de dinamometría de gradiente de alargamiento constante. Es de aplicación para todo tipo de hilatura, tanto de las fibras cortas como de las fibras largas. Las experiencias industriales realizadas ponen de manifiesto que con este control se optimiza el estirado de la continua de hilar, obteniendo hilos más regulares de masa, con una mayor rentabilidad industrial. Este trabajo se apl...

  4. Control system and environmental parameters monitoring of the Tandetron Accelerator clean room; Sistema de control y monitoreo de parametros ambientales del cuarto limpio del acelerador Tandetron

    Energy Technology Data Exchange (ETDEWEB)

    Mejia V, M.E.; Garcia H, J.M.; Flores M, J. [ININ, Departamento de Sistemas Electronicos, 52750 La Marquesa, Estado de Mexico (Mexico)]. e-mail: mmejia@nuclear.inin.mx

    2007-07-01

    A control system and monitoring of humidity and temperature implemented by means of a system based on a microcontroller, an intelligent sensor and a stage of power for the actuators handling is described. The change of the levels of reference of the control system and the monitoring of the physical controlled variables can be carried out from any connected computer to a local net or Internet. (Author)

  5. Uso de un dispositivo intravaginal para el control del estro en yeguas

    OpenAIRE

    Wilde, Oscar R; de la Vega, Adolfo C; L. Cruz, María

    2002-01-01

    Un dispositivo intravaginal de uso bovino (PRID) conteniendo progesterona de lenta liberación, fue evaluado en once yeguas de la raza Peruano de Paso con el fin de sincronizar sus celos. El dispositivo fue instalado tal como es presentado comercialmente para bovinos y se mantuvo in situ por un lapso de doce días, al cabo de los cuales fue retirado sin mayores complicaciones. Manifestaciones de celo fueron observadas a las 24 h después del retiro del PRID, con su más alta incidencia (50%) a la...

  6. Use of molecular biology techniques in the detection of fraud meat in ...

    African Journals Online (AJOL)

    Microsoft

    2015-02-04

    Feb 4, 2015 ... respect to economic and sanitary issues. ... products with Tsp509I and AluI restriction enzymes. .... specific PCR assay was found to be rapid and cost ... produced specific fragments of about 195 bp for ruminant ... industries. ... Fraud identification in industrial meat ... Application of an indirect ELISA and a.

  7. Implications of Fraud and Error Risks in the Enterprise Environment and Auditor’s Work

    Directory of Open Access Journals (Sweden)

    Emil Horomnea

    2012-05-01

    Full Text Available The objective of this study is to identify and analyze the main correlations and implications offraud and error in the business environment and in the financial scandals occurred in the last decade. Theapproach envisages a synthesis and antithesis of the ideas found on this subject in the specialty literature, ofthe regulations issued by various international bodies. To achieve the established objectives, we used aconstructive methodology to identify criticism, presentations and developed a speech with view to a moreefficient and effective fraud and error risk management. The results of the study show that the major financialscandals and hence the global economic crisis are based largely on fraudulent maneuvers of significantproportions. By using "creative accounting" in fraud and error, famous companies have managed to distortreality for their performance and market position, misleading the users’ perception. This study is a theoreticalhaving implications for a future empirical study.The study contributes to auditing literature diversification inthe field of risk of fraud and error. An additional perspective is gained by addressing the financial crisis andsome famous bankruptcies by way of the financial auditors activity and the fraud and error risk.

  8. The evaluation of trustworthiness to identify health insurance fraud in dentistry.

    Science.gov (United States)

    Wang, Shu-Li; Pai, Hao-Ting; Wu, Mei-Fang; Wu, Fan; Li, Chen-Lin

    2017-01-01

    According to the investigations of the U.S. Government Accountability Office (GAO), health insurance fraud has caused an enormous pecuniary loss in the U.S. In Taiwan, in dentistry the problem is getting worse if dentists (authorized entities) file fraudulent claims. Several methods have been developed to solve health insurance fraud; however, these methods are like a rule-based mechanism. Without exploring the behavior patterns, these methods are time-consuming and ineffective; in addition, they are inadequate for managing the fraudulent dentists. Based on social network theory, we develop an evaluation approach to solve the problem of cross-dentist fraud. The trustworthiness score of a dentist is calculated based upon the amount and type of dental operations performed on the same patient and the same tooth by that dentist and other dentists. The simulation provides the following evidence. (1) This specific type of fraud can be identified effectively using our evaluation approach. (2) A retrospective study for the claims is also performed. (3) The proposed method is effective in identifying the fraudulent dentists. We provide a new direction for investigating the genuineness of claims data. If the insurer can detect fraudulent dentists using the traditional method and the proposed method simultaneously, the detection will be more transparent and ultimately reduce the losses caused by fraudulent claims. Copyright © 2016 Elsevier B.V. All rights reserved.

  9. 18 CFR 3c.3 - Reporting fraud, waste, abuse, and corruption and cooperation with official inquiries.

    Science.gov (United States)

    2010-04-01

    ..., abuse, and corruption and cooperation with official inquiries. 3c.3 Section 3c.3 Conservation of Power... OF CONDUCT § 3c.3 Reporting fraud, waste, abuse, and corruption and cooperation with official..., abuse, and corruption in Commission programs, including on the part of Commission employees, contractors...

  10. The 419 codes as business unusual: the advance fee fraud online ...

    African Journals Online (AJOL)

    The 419 codes as business unusual: the advance fee fraud online discourse. A Adogame. Abstract. No Abstract. International Journal of Humanistic Studies Vol. 5 2006: pp. 54-72. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners ...

  11. Outlier detection in healthcare fraud: A case study in the Medicaid dental domain

    NARCIS (Netherlands)

    van Capelleveen, Guido Cornelis; Poel, Mannes; Mueller, Roland; Thornton, Dallas; van Hillegersberg, Jos

    Health care insurance fraud is a pressing problem, causing substantial and increasing costs in medical insurance programs. Due to large amounts of claims submitted, estimated at 5 billion per day, review of individual claims or providers is a difficult task. This encourages the employment of

  12. Perceptions of Biometric Experts on Whether or Not Biometric Modalities Will Combat Identity Fraud

    Science.gov (United States)

    Edo, Galaxy Samson

    2012-01-01

    Electronic-authentication methods, no matter how sophisticated they are in preventing fraud, must be able to identify people to a reasonable degree of certainty before any credentials are assured (Personix, 2006). User authentication is different from identity verification, and both are separate but vital steps in the process of securing…

  13. Force, fraud, and coercion : Bridging from knowledge of intercountry adoption to global surrogacy

    NARCIS (Netherlands)

    K. Smith Rotabi (Karen); K.E. Cheney (Kristen)

    2014-01-01

    textabstractThis report discusses concerns raised by participants of Thematic Area 4 (Force, Fraud and Coercion) of the International Forum on Intercountry Adoption and Global Surrogacy held in August 2014. There has been a significant body of research on intercountry adoption practices over the

  14. After Halliburton: Event Studies and Their Role in Federal Securities Fraud Litigation

    NARCIS (Netherlands)

    J.E. Fisch (Jill); J.B. Gelbach (Jonah); J.M. Klick (Jonathan)

    2016-01-01

    markdownabstractEvent studies have become increasingly important in securities fraud litigation after the Supreme Court’s decision in Halliburton II. Litigants have used event study methodology, which empirically analyzes the relationship between the disclosure of corporate information and the

  15. 29 CFR 2580.412-9 - Meaning of fraud or dishonesty.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Meaning of fraud or dishonesty. 2580.412-9 Section 2580.412-9 Labor Regulations Relating to Labor (Continued) EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR TEMPORARY BONDING RULES UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974...

  16. 7 CFR 1773.9 - Disclosure of fraud, illegal acts, and other noncompliance.

    Science.gov (United States)

    2010-01-01

    ..., the auditor must design the audit to provide reasonable assurance of detecting fraud that is material... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit... statements, auditors should apply audit procedures specifically directed to ascertaining whether an illegal...

  17. Text mining to detect indications of fraud in annual reports worldwide

    NARCIS (Netherlands)

    Fissette, Marcia Valentine Maria

    2017-01-01

    The research described in this thesis examined the contribution of text analysis to detecting indications of fraud in the annual reports of companies worldwide. A total of 1,727 annual reports have been collected, of which 402 are of the years and companies in which fraudulent activities took place,

  18. 75 FR 2105 - Publication of OIG Updated Special Fraud Alert on Telemarketing by Durable Medical Equipment...

    Science.gov (United States)

    2010-01-14

    ... schemes that are used to obtain money from these programs and, when appropriate, issues Special Fraud... Dallas TX, LA, AR, OK, NM 214-767-8406 Kansas City MO, ND, SD, MT, KS, IA, CO, NE, 816-426-4000 UT, WY...

  19. Increasing the detection of minority class instances in financial statement fraud

    CSIR Research Space (South Africa)

    Moepya, Stephen

    2017-04-01

    Full Text Available -1 Asian Conference on Intelligent Information and Database Systems, 3-5 April 2017, Kanazawa, Japan Increasing the detection of minority class instances in financial statement fraud Stephen Obakeng Moepya1,2(B), Fulufhelo V. Nelwamondo1...

  20. Electronic Fraud Detection in the U.S. Medicaid Healthcare Program: Lessons Learned from other Industries

    NARCIS (Netherlands)

    Travaille, Peter; Mueller, Roland; Thornton, Dallas; van Hillegersberg, Jos

    2011-01-01

    It is estimated that between $600 and $850 billion annually is lost to fraud, waste, and abuse in the US healthcare system,with $125 to $175 billion of this due to fraudulent activity (Kelley 2009). Medicaid, a state-run, federally-matchedgovernment program which accounts for roughly one-quarter of