WorldWideScience

Sample records for health fraud smuggling

  1. 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 ...

  2. 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.

  3. 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 ...

  4. Cigarette smuggling in Europe: who really benefits?

    Science.gov (United States)

    Joossens, L; Raw, M

    1998-01-01

    Cigarette smuggling, now on the increase, is so widespread and well organised that it poses a serious threat to public health. This threat comes from two principal directions. First, smuggling makes cigarettes available cheaply, thereby increasing consumption. A third of annual global exports go to the contraband market, representing an enormous impact on consumption, and thus causing an increase in the burden of disease, especially in poorer countries. It is also costing government treasuries thousands of millions of dollars in lost tax revenue. Second, the tobacco industry uses smuggling politically, lobbying governments to lower tax, arguing that smuggling is caused by price differences. This paper shows that the claimed correlation between high prices and high levels of smuggling does not exist in western Europe. In fact, countries such as Norway and Sweden, with expensive cigarettes, do not have a large smuggling problem, whereas countries in the south of Europe do. Cigarette smuggling is not caused principally by "market forces". It is mainly caused by fraud, by the illegal evasion of import duty. The cigarettes involved are not the cheap brands from southern European countries, for which there is no international market. It is the well-known international brands such as Marlboro and Winston. We propose much tighter regulation of cigarette trade, including an international transport convention, and a total ban on transit trade-sale by the manufacturers to dealers, who sell on to smugglers.

  5. 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.

  6. How to Spot Health Fraud

    Science.gov (United States)

    ... links HHS U.S. Department of Health and Human Services U.S. Food and Drug Administration A to Z Index Follow ... for medicinal purposes carry risks identified only recently. Satisfaction ... stay in the same place for long. Because customers won't be able to find them, the ...

  7. Turning off the tap: the real solution to cigarette smuggling.

    Science.gov (United States)

    Joossens, L; Raw, M

    2003-03-01

    The tobacco industry has argued that tobacco smuggling is caused by market forces, i.e., by the price differences between countries, which create an incentive to smuggle cigarettes from 'cheaper' to 'more expensive' countries, and so urged governments to solve the problem by reducing taxes to remove this differential, which will also, they say, restore revenue. Although such market forces have some effect, smuggling is in fact more prevalent in 'cheaper' countries, and reducing tax is not the solution. Where taxes have been reduced tobacco consumption has risen and revenue has fallen, with disastrous consequences for public health. The key to understanding cigarette smuggling is understanding the role of the tobacco industry. At the heart of cigarette smuggling is large scale fraud: container loads of cigarettes are exported, legally and duty unpaid, to countries where they have no market, and where they disappear into the contraband market. They are often smuggled back into the country of origin, where they are sold at a third to half price. It is therefore profitable because duty has been illegally evaded. The key to controlling cigarette smuggling is not lowering taxes, it is controlling the tobacco manufacturing industry and its exporting practices.

  8. 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 ...

  9. Human Smuggling

    NARCIS (Netherlands)

    Siegel - Rozenblit, Dina; Zaitch, Damian

    2014-01-01

    Human smuggling is based on a consensus between smuggler, smuggled, and his/her family (which usually guarantees or effectuates payment). However, unauthorized immigrants are violating immigration laws and human smugglers are profiting from enabling illegal immigration. Both human smuggling and its

  10. 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.

  11. 76 FR 42674 - Notice of Request for Approval of an Information Collection; Smuggling, Interdiction, and Trade...

    Science.gov (United States)

    2011-07-19

    ...; Smuggling, Interdiction, and Trade Compliance Program; Smuggling Form AGENCY: Animal and Plant Health... intention to initiate an information collection to support our smuggling, interdiction, and trade compliance... coming. FOR FURTHER INFORMATION CONTACT: For information on the smuggling, interdiction, and trade...

  12. 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

  13. 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.

  14. Determination of Smuggled Cigarette Characteristics in Brazil and Their Potential Risk to the Human Health

    Directory of Open Access Journals (Sweden)

    Cleber Pinto da Silva

    2016-07-01

    Full Text Available The objective of this study was to determine the different characteristics of tobacco found in thirty brands of smuggled cigarettes in Brazil. Determination of arsenic through atomic absorption spectrometry in graphite oven was carried out and classical methodologies were employed to determine dirtiness, total ash, insoluble ash, humidity, tobacco pH and sidestream smoke pH. The methodology used to quantify arsenic presented quantification limit of 15.0 ng g-1 and detection limit of 4.0 ng g-1 in dry tobacco mass. The recovery of arsenic for the method purpose was 98.2% and relative standard deviation 6.0%. About 56% of the brands were observed to have arsenic concentrations above 20.0 ng g-1, which means nearly twice as much as the arsenic found in cigarettes sold legally in Brazil. Levels above the recommended value for humidity were found in 53% of brands. About 96% of the brands presented total ash content above that indicated by the Brazilian Pharmacopoeia. About 53% of the samples contained levels of insoluble ash above the limit. In 90% of the samples, the smoke was alkaline. In dirtiness tests, 81.2% of the brands presented some kind of contaminant, such as fungi, insect fragments, grass or mites. The characteristics revealed that the consumption of this kind of cigarette can increase risks to consumer health. DOI: http://dx.doi.org/10.17807/orbital.v8i3.832 

  15. 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.

  16. 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.

  17. 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.

  18. Towards a better understanding of human smuggling

    OpenAIRE

    Heckmann, Friedrich

    2007-01-01

    Contents: What is human smuggling?; How can we know about human smuggling?; Human smuggling as a migration phenomenon; Human smuggling as a business; The social organizing of human smuggling; Fighting against human smuggling.

  19. Smuggling special nuclear materials

    International Nuclear Information System (INIS)

    Lazaroiu, Gheorghe

    1999-01-01

    Ever since the collapse of the former Soviet Union reports have circulated with increasing frequency concerning attempts to smuggle materials from that country's civil and military nuclear programs. Such an increase obviously raises a number of concerns (outlined in the author's introduction), chief among which is the possibility that these materials might eventually fall into the hands of proliferant states or terrorist groups. The following issues are presented: significance of materials being smuggled; sources and smuggling routes; potential customers; international efforts to reduce nuclear smuggling; long-term disposition of fissile materials. (author)

  20. 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.

  1. Smuggled or trafficked?

    Directory of Open Access Journals (Sweden)

    Jacqueline Bhabha

    2006-05-01

    Full Text Available The UN Convention Against Transnational Organized Crime (TNC and its two Protocols on Trafficking and Smuggling, adopted in 2000, seek to distinguish between trafficking and smuggling. In reality these distinctions are often blurred. A more nuanced approach is needed to ensure protection for all those at risk.

  2. 6 Tip-offs to Rip-offs: Don't Fall for Health Fraud Scams

    Science.gov (United States)

    ... Español Subscribe: FDA Consumer Health Information Bogus product! Danger! Health fraud alert! You’ll never see these ... لعربية | Kreyòl Ayisyen | Français | Polski | Português | Italiano | Deutsch | 日本語 | ف ...

  3. Valuing the human health damage caused by the fraud of Volkswagen

    International Nuclear Information System (INIS)

    Oldenkamp, Rik; Zelm, Rosalie van; Huijbregts, Mark A.J.

    2016-01-01

    Recently it became known that Volkswagen Group has been cheating with emission tests for diesel engines over the last six years, resulting in on-road emissions vastly exceeding legal standards for nitrogen oxides in Europe and the United States. Here, we provide an estimate of the public health consequences caused by this fraud. From 2009 to 2015, approximately nine million fraudulent Volkswagen cars, as sold in Europe and the US, emitted a cumulative amount of 526 ktonnes of nitrogen oxides more than was legally allowed. These fraudulent emissions are associated with 45 thousand disability-adjusted life years (DALYs) and a value of life lost of at least 39 billion US dollars, which is approximately 5.3 times larger than the 7.3 billion US dollars that Volkswagen Group has set aside to cover worldwide costs related to the diesel emissions scandal. - Highlights: • Health damages from Volkswagen's emission fraud are estimated in the USA and Europe. • Combined health damages in the USA and Europe are estimated at 45 thousand DALYs. • Health damages will further increase to 119 thousand DALYs if cars are not recalled. • Combined health costs in the USA and Europe are estimated at 39 billion US dollars. • Costs will further increase to 102 billion US dollars if cars are not recalled. - The diesel emission fraud committed by Volkswagen Group has led to substantial unforeseen emissions of nitrogen oxides and subsequent health damage costs in Europe and the US.

  4. 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...

  5. 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

  6. Firm's health going south. Federal authorities charge HealthSouth, leader Scrushy with 'massive accounting fraud,' systematic betrayal of investors.

    Science.gov (United States)

    Romano, Michael

    2003-03-24

    HealthSouth and its chief executive Richard Scrushy, left, find themselves coping with a public relations nightmare after federal officials last week charged the rehabilitation giant with "massive accounting fraud" and a systematic betrayal of tens of thousands of investors.

  7. Valuing the human health damage caused by the fraud of Volkswagen.

    Science.gov (United States)

    Oldenkamp, Rik; van Zelm, Rosalie; Huijbregts, Mark A J

    2016-05-01

    Recently it became known that Volkswagen Group has been cheating with emission tests for diesel engines over the last six years, resulting in on-road emissions vastly exceeding legal standards for nitrogen oxides in Europe and the United States. Here, we provide an estimate of the public health consequences caused by this fraud. From 2009 to 2015, approximately nine million fraudulent Volkswagen cars, as sold in Europe and the US, emitted a cumulative amount of 526 ktonnes of nitrogen oxides more than was legally allowed. These fraudulent emissions are associated with 45 thousand disability-adjusted life years (DALYs) and a value of life lost of at least 39 billion US dollars, which is approximately 5.3 times larger than the 7.3 billion US dollars that Volkswagen Group has set aside to cover worldwide costs related to the diesel emissions scandal. Copyright © 2016 Elsevier Ltd. All rights reserved.

  8. 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

  9. The behaviour of purchasing smuggled cigarettes in Taiwan.

    Science.gov (United States)

    Tsai, Y-W; Sung, H-Y; Yang, C-L; Shih, S-F

    2003-03-01

    Since market liberalization in 1987, the Taiwan Tobacco and Wine Monopoly Bureau (TTWMB) annual statistics indicate that both the demand for imported cigarettes as well as the number of seized smuggled packs have increased with an average revenue loss of NT dollars 4942 million over the past 15 years. The NT dollars 10 average increase in cigarette prices after Taiwan entered the World Trade Organization (WTO) and the implementation of the Tobacco and Alcohol Tax Law in 2002 are forcing policy makers to examine smuggling even more closely. This study evaluates factors that affect an individual smoker's decision to purchase smuggled cigarettes, particularly when faced with higher prices. 437 male smokers of imported cigarettes were drawn from a national interview survey on cigarette consumption, which the Division of Health Policy Research at the National Health Research Institutes conducted during the year 2000. Multiple logistic regression models were used to analyse the behaviour of purchasing smuggled cigarettes with respect to demographic factors, economic factors, smoking behaviour, and other variables. Cigarette price was the driving factor most closely linked to the purchase of smuggled cigarettes--a 1% increase in cigarette price raised the likelihood of purchasing smuggled cigarettes at least 2.60 times (95% confidence interval (CI) 1.08 to 6.26). Smokers who spent more than NT 1000/month dollars on cigarettes were twice as likely to purchase smuggled cigarettes as those who spent less than NT 1000 dollars (odds ratio (OR) 2.34, 95% CI 1.48 to 3.70). Betel nut chewers were more likely to purchase smuggled cigarettes (OR 1.80, 95% CI 1.09 to 2.90). Smokers who opposed cigarette taxation policy were 1.69 times more likely to buy smuggled cigarettes. Personal income was not significantly associated with smuggled cigarettes purchases. This study evaluates what causes smokers to purchase smuggled cigarettes. We have determined that cigarette price is the most

  10. 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...

  11. Plutonium again (smuggling and movements)

    International Nuclear Information System (INIS)

    Anon.

    1994-01-01

    A link is discounted between nuclear proliferation and the recently discovered smuggled plutonium from the former Soviet Union at Munich airport and other places in Germany. It is argued that governments wishing to obtain nuclear materials to develop a weapons programme would not arrange to have it smuggled in a suitcase. Instead, it is speculated that a link exists between the plutonium smuggling incidents and the desire to promote the production of mixed oxide (MOX) fuel. Such incidents, by further raising public anxiety, may be intended to turn public opinion in favour of MOX fuel production as a sensible way of getting rid of surplus plutonium. (UK)

  12. 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

  13. 19 CFR 122.167 - Aviation smuggling.

    Science.gov (United States)

    2010-04-01

    ... 19 Customs Duties 1 2010-04-01 2010-04-01 false Aviation smuggling. 122.167 Section 122.167... TREASURY AIR COMMERCE REGULATIONS Penalties § 122.167 Aviation smuggling. (a) Civil penalties. Any aircraft.... More severe penalties are provided in 19 U.S.C. 1590 if the smuggled merchandise is a controlled...

  14. Real threat of nuclear smuggling

    International Nuclear Information System (INIS)

    Williams, P.; Woessner, P.N.

    1996-01-01

    Trade in uranium and plutonium during the past five years has given smuggling unprecedented relevance to international security. Yet there is considerable controversy over the threat nuclear smuggling poses. Even though serious efforts are being made to attack the problem at the source, the international community has been slow to respond to the dangers that nuclear smuggling presents. We suggest that systematic multinational measures be taken as soon as possible to inhibit theft at the source, to disrupt trafficking and to deter buyers. The U.S., Germany, Russia and other nations with an interest in the nuclear problem should set up a 'flying squad' with an investigative arm, facilities for counter terrorist and counter extortion actions and a disaster management team. This paper discusses these issues. 3 refs

  15. Smuggling of migrants in Kosovo

    Directory of Open Access Journals (Sweden)

    MSc. Albulena Hajdari

    2012-06-01

    Full Text Available Smuggling of migrants, as a serious type of criminality, takes an important place in legal science and criminal legislation. This is due to the fact that actions creating the image of these criminal offences also cause numerous individual, family and societal consequences. Smuggling migrants, with all its consequences, attracts the attention not only of the state authorities, but also the wider public, and numerous researchers and scholars. Nevertheless, despite this fact, this phenomenon has not been studied thoroughly. There is a dire lack of such research in recent years, specifically because of the presence of such crimes in a relatively higher number. This circumstance, specifically the fact that in Kosovo, smuggling migrants is a frequent occurrence, made me engage in studying this type of criminality. The aim of this paper is to research on criminal offences of migrant smuggling in Kosovo, and especially their causes. The causes of these criminal offences may be of numerous natures, but the main causes may be sought in social and economic circumstances, and other conditions related to the unstable political setting, weaknesses in operations of justice authorities, lack of implementation of criminal legislation, etc. In researching the criminal offences of smuggling migrants, I have used the method of historical materialism, legal-dogmatic method, statistical method, complaint method and interviews, and the method of studying individual cases. In the case of addressing criminal offences of smuggling migrants, I have concluded that these offences represent a serious type of crime, thereby resulting in dire individual, family and societal consequences. They are found in all modern societies, including Kosovo.

  16. 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,...

  17. Chinese human smuggling in transit

    NARCIS (Netherlands)

    Soudijn, Melvin Roan Jasper

    2006-01-01

    Kleinschalige mensensmokkelaars beheersen de gehele smokkelroute van China naar de eindbestemming, grootschalige smokkelaars beheersen paradoxaal genoeg slechts een gedeelte van het traject. Dat is een van de conclusies uit de dissertatie “Chinese Smuggling in Transit” van Melvin Soudijn. Het

  18. The Migrant Smuggling Crime in Romania

    OpenAIRE

    Nicoleta-Elena Buzatu

    2018-01-01

    The study below is meant to focus on the migrant smuggling crime in Romania, especially analysis of the migrant smuggling infraction provided in the Romanian Criminal Code. Being a component of the human trafficking activity, the illegal migration is a phenomenon that is continuously extending and harder to stop due to the involvement of the organized crime networks and also due the ingenuousness and maliciousness of the people and the criminals. Therewith, the migrant smuggling is highly con...

  19. 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…

  20. [Cigarette smuggling: a wide scope phenomenon only there to serve the interests of big tobacco manufacturers].

    Science.gov (United States)

    Gauvin, Louis

    2005-01-01

    "Cigarette smuggling: a wide scope phenomenon only there to serve the interests of big tobacco manuafacturers" uses industry officials' quotes and documents to describe how tobacco manufacturers are involved in the organisation of smuggling and how manufacturers use smuggling in two ways: on one hand, to flood markets with cheap cigarettes and defeat governements' efforts to reduce tobacco consumption by adopting one of the most efficient public health measures (ie: high taxation of tobacco products) and on the other hand, by using the false threat of increased contraband to scare politicians and prevent them from adopting strong fiscal policies. The Framework Convention on Tobacco Control (FCTC) with a protocol on smuggling and the collaboration between international agencies is a means to counter and defeat the tobacco industry attemps at sabotaging efficient public health measures.

  1. Alien smuggling: East to West.

    Science.gov (United States)

    Walsh, J H

    1987-01-01

    This year untold millions of illegal aliens will enter Western Europe, Canada, and the US; in 1986, the US alone made 1.7 million apprehensions. Because of the numbers involved and the hard currency exchanged, alien smuggling has become big business--a lucrative track in desparate human beings. West Germany's open door asylum policy has been a boon to the smugglers, and West Berlin is currently a favored port of entry. The government provides social benefits--apartments, food, a stipend, and clothing--for asylum seekers. Smuggling operations appear to fit 3 categories: 1) state-sponsored alien smugglers, with a sub-category of terrorists; 2) ethnic smugglers with a history of terrorist spinoffs; and 3) independent smugglers, who are profit oriented, and willing to handle ethnic aliens and terrorists. In West Germany, immigration investigations begin at the border. West German officials often know that as they cause the Eastern border to be tightened, the flow will gravitate south toward Austria. Redirecting the trasit of Third Worlders from East Berlin away from West Germany, Sweden, and Denmark will be a stop-gap measure at best. Part of West Germany's immigration problem can be traced to the Basic Law that provides asylum for those who claim persecution (political, racial, ethnic, or religious). Yet, any attempt to change asylum would result in an admission of defeat in the quest for a unified Germany. Should Austria move to tighten its immigration laws, agreements similar to those between East and West Germany will likely follow.

  2. 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.

  3. Progress in combating cigarette smuggling: controlling the supply chain.

    Science.gov (United States)

    Joossens, L; Raw, M

    2008-12-01

    The illicit tobacco trade results in huge losses of revenue to governments, estimated at $US40-50 billion in 2006, and in increased consumption and thus health problems because it makes tobacco available more cheaply. On 20 October 2008 the second meeting of the International Negotiating Body (INB2) on the illicit trade protocol of WHO's Framework Convention on Tobacco Control (FCTC) will discuss measures to tackle the illicit trade in tobacco products. This paper presents the experience over the last decade of three countries, Italy, Spain and the United Kingdom, which shows that tobacco smuggling can be successfully tackled. The evidence strongly suggests that the key to controlling smuggling is controlling the supply chain, and that the supply chain is controlled to a great extent by the tobacco industry.

  4. Principles of protection against nuclear smuggling

    International Nuclear Information System (INIS)

    Erickson, S.A.; Martin, D.D.

    2001-01-01

    Full text: The smuggling of nuclear materials is a matter of grave consequence, and if allowed to occur in sufficient amount, could lead to nuclear terrorism or nuclear proliferation. This paper describes a framework created for the Department of Energy's contribution to national and international efforts to prevent and detect nuclear smuggling. With such a framework, opportunities for rapid gains in smuggling prevention can be found as well as funding gaps. It is useful first to define the threat, which is then used to drive specifications and planning for technology and tactics. The exact numbers involved in the threat are not important here. It is enough to understand that the goal is to prevent the smuggling of sufficient quantities of weapon-usable material from a protected site to anywhere where it could be used for proliferation or terrorism. However, this should not be interpreted as a definition of some minimum amount of nuclear material that would be useful to detect and interdict. The useful amount can be smuggled in two, three or many individual smuggling trips, and so the quantity searched for may be considerably less. Next, a range of possible actions can be listed. One category involves promoting deterrence of nuclear smuggling by portraying the likely consequences of nuclear smuggling as mostly negative for smugglers. Another category involves detecting nuclear materials, by anyone at anytime. Increasing the probability of detection is not the same thing as enhancing deterrence. What deters is perception. If the perception that nuclear smuggling is unlikely to succeed is spread to potential smugglers, deterrence will be achieved. The cost of such a campaign is likely less than actually enhancing the probability of detection. There are major pitfalls in such a campaign, however. These include the release of information that might enhance the capability of smugglers and the chance that the campaign will be unconvincing. Another mode of deterrence

  5. Combating Smuggling in Persons: A Malaysia Experience

    OpenAIRE

    Rahim Rohani Abdul; Ahmad Tajuddin Muhammad Afiq bin; Abu Bakar Kamaruddin bin Hj.; Abdul Rahim Mohammad Nizamuddin Bin

    2015-01-01

    Malaysia continues to face various challenges derived from the widespread of international migratory movement because of various economic reasons. Malaysia strategic geographical location, in the center of the South East Asian region made the country an attractive destination for human smuggling and trafficking in persons activities. Some of the smuggled persons may end up being trafficked victims base on the definition adopted by Malaysian laws on “trafficked victims”. Malaysia Anti-Traffick...

  6. Valuing the human health damage caused by the fraud of Volkswagen

    NARCIS (Netherlands)

    Oldenkamp, R.; Zelm, R. van; Huijbregts, M.A.J.

    2016-01-01

    Recently it became known that Volkswagen Group has been cheating with emission tests for diesel engines over the last six years, resulting in on-road emissions vastly exceeding legal standards for nitrogen oxides in Europe and the United States. Here, we provide an estimate of the public health

  7. 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.

  8. 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)

  9. Use of Data Mining Techniques to Detect Medical Fraud in Health Insurance

    Directory of Open Access Journals (Sweden)

    Kuo-Chung Lin

    2012-04-01

    Full Text Available The health insurance claims application case the inspection usually relies on experts’ experience for verification and experienced personnel in charge for checking. However, due to the heavy work load and the insufficiency of manpower and experience, the ratio of miscarriages of justice is high, leading to improper settlement of claims and the waste of social resources. This paper takes advantage of data-mining technology to design models and find out cases requiring for manual inspection so as to save time and manpower. Six models are designed in this paper. By the analysis of the 20/80 principle and the coverage and accuracy ratio, a great number of periodic data (over 2 million records are fed back to the data-mining models after repetitive verification. Also, it is discovered that to integrate the data-mining technology and feed back to different business stages so as to establish early warning system will be an important topic for the health insurance system in hospital’s EMR in the future. Meanwhile, as the information acquired by data-mining needs to be stored and the traditional database technology has limitations. Next time, this paper explores the ontology framework to be set up by semantic network technology in the future in order to assist the storage of knowledge gained by data-mining.

  10. Change in tobacco excise policy in Bulgaria: the role of tobacco industry lobbying and smuggling.

    Science.gov (United States)

    Skafida, Valeria; Silver, Karin E; Rechel, Boika P D; Gilmore, Anna B

    2014-05-01

    To examine how transnational tobacco companies (TTCs) tried to penetrate the Bulgarian cigarette market and influence tobacco excise tax policy after the fall of communism and during Bulgaria's accession to the European Union (EU). Analysis of internal tobacco industry documents supplemented by analysis of press coverage, tobacco industry journals, market reports and key informant interviews. TTCs have been involved in cigarette smuggling to and through Bulgaria since at least 1975 and used smuggling as a market-entry strategy. National tobacco company Bulgartabac appears to have been involved in smuggling its own cigarettes from and reimporting them to Bulgaria. Since Bulgaria's accession to the EU opened the market to the TTCs, TTCs have exaggerated the scale of the illicit trade to successfully convince politicians and public health experts that tax increases lead to cigarette smuggling. Yet, sources point to TTCs' continued complicity in cigarette smuggling to and through Bulgaria between 2000 and 2010. TTCs aimed to influence the Bulgarian tobacco excise tax regime, import duties and pricing mechanism, but appear to have been less successful than in other former communist countries in part due to the co-existence of a state-owned tobacco company. Undisclosed meetings between the tobacco industry and government ministers and officials are ongoing despite Bulgaria being a party to the Framework Convention on Tobacco Control (FCTC). The TTCs continued involvement in smuggling suggests that deals in 2004, 2007 and 2010 which the European Commission has reached with TTCs to address cigarette smuggling are inadequate. The TTCs' continued access to policymakers suggests that the FCTC is not being properly implemented. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

  11. 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.

  12. 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.

  13. 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...

  14. 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.

  15. "Up yours": smuggling illicit drugs into prison.

    Science.gov (United States)

    George, Sanju; Clayton, Steve; Namboodiri, Vasudevan; Boulay, Sylvie

    2009-01-01

    A significant proportion of patients who are heroin-dependant and receiving treatment in the community serve prison sentences at some point in their lives, meaning their treatment continues "on the inside". Although prison inmates are promised the same quality of care as they would get "on the outside", this is not always the case. Some drawbacks of the drug treatments offered in prisons can lead to people smuggling drugs into prisons. The present work describes how a patient, who is heroin dependant and attending a community drug and alcohol team for methadone maintenance treatment, smuggled methadone and heroin into prison, his reasons for doing that, his personal description of the extent of drug use in prisons and finally what can be done to stop it from treatment and policy perspectives. Drug misuse is common in prisons. Much more can be done at treatment and policy levels to prevent people smuggling drugs into prison.

  16. “Key to the Future”: British American Tobacco and Cigarette Smuggling in China

    Science.gov (United States)

    Lee, Kelley; Collin, Jeff

    2006-01-01

    Background Cigarette smuggling is a major public health issue, stimulating increased tobacco consumption and undermining tobacco control measures. China is the ultimate prize among tobacco's emerging markets, and is also believed to have the world's largest cigarette smuggling problem. Previous work has demonstrated the complicity of British American Tobacco (BAT) in this illicit trade within Asia and the former Soviet Union. Methods and Findings This paper analyses internal documents of BAT available on site from the Guildford Depository and online from the BAT Document Archive. Documents dating from the early 1900s to 2003 were searched and indexed on a specially designed project database to enable the construction of an historical narrative. Document analysis incorporated several validation techniques within a hermeneutic process. This paper describes the huge scale of this illicit trade in China, amounting to billions of (United States) dollars in sales, and the key supply routes by which it has been conducted. It examines BAT's efforts to optimise earnings by restructuring operations, and controlling the supply chain and pricing of smuggled cigarettes. Conclusions Our research shows that smuggling has been strategically critical to BAT's ongoing efforts to penetrate the Chinese market, and to its overall goal to become the leading company within an increasingly global industry. These findings support the need for concerted efforts to strengthen global collaboration to combat cigarette smuggling. PMID:16834455

  17. "Key to the future": British American tobacco and cigarette smuggling in China.

    Science.gov (United States)

    Lee, Kelley; Collin, Jeff

    2006-07-01

    Cigarette smuggling is a major public health issue, stimulating increased tobacco consumption and undermining tobacco control measures. China is the ultimate prize among tobacco's emerging markets, and is also believed to have the world's largest cigarette smuggling problem. Previous work has demonstrated the complicity of British American Tobacco (BAT) in this illicit trade within Asia and the former Soviet Union. This paper analyses internal documents of BAT available on site from the Guildford Depository and online from the BAT Document Archive. Documents dating from the early 1900s to 2003 were searched and indexed on a specially designed project database to enable the construction of an historical narrative. Document analysis incorporated several validation techniques within a hermeneutic process. This paper describes the huge scale of this illicit trade in China, amounting to billions of (United States) dollars in sales, and the key supply routes by which it has been conducted. It examines BAT's efforts to optimise earnings by restructuring operations, and controlling the supply chain and pricing of smuggled cigarettes. Our research shows that smuggling has been strategically critical to BAT's ongoing efforts to penetrate the Chinese market, and to its overall goal to become the leading company within an increasingly global industry. These findings support the need for concerted efforts to strengthen global collaboration to combat cigarette smuggling.

  18. "Key to the future": British American tobacco and cigarette smuggling in China.

    Directory of Open Access Journals (Sweden)

    Kelley Lee

    2006-07-01

    Full Text Available Cigarette smuggling is a major public health issue, stimulating increased tobacco consumption and undermining tobacco control measures. China is the ultimate prize among tobacco's emerging markets, and is also believed to have the world's largest cigarette smuggling problem. Previous work has demonstrated the complicity of British American Tobacco (BAT in this illicit trade within Asia and the former Soviet Union.This paper analyses internal documents of BAT available on site from the Guildford Depository and online from the BAT Document Archive. Documents dating from the early 1900s to 2003 were searched and indexed on a specially designed project database to enable the construction of an historical narrative. Document analysis incorporated several validation techniques within a hermeneutic process. This paper describes the huge scale of this illicit trade in China, amounting to billions of (United States dollars in sales, and the key supply routes by which it has been conducted. It examines BAT's efforts to optimise earnings by restructuring operations, and controlling the supply chain and pricing of smuggled cigarettes.Our research shows that smuggling has been strategically critical to BAT's ongoing efforts to penetrate the Chinese market, and to its overall goal to become the leading company within an increasingly global industry. These findings support the need for concerted efforts to strengthen global collaboration to combat cigarette smuggling.

  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. Nuclear Smuggling and Threats to Lithuanian Security

    Directory of Open Access Journals (Sweden)

    Murauskaitė Eglė

    2016-12-01

    Full Text Available The article explores threats related to illicit trafficking of radioactive materials and dual-use goods applicable in state level nuclear programs, actualizing the global trends for the Baltic region. The article points to Eastern Europe’s changing risk profile in this respect, as increasing penetration of Russian criminal groups inside Ukraine and the destabilized situations in neighboring countries create an environment where the risk of nuclear smuggling is on the rise. Criminal entities can be seen forming new bonds, with trafficking routes intersecting and zones of influence shifting - consequently, an unusual level of criminal involvement in nuclear smuggling is observed, alongside a geographic shift of smuggling patterns. In addition, states seeking materials and technologies for their military programs have taken a notable interest in this region as a way of circumventing international transit regulations. The article looks at the likely implications of these new nuclear smuggling trends for the security of the Baltic states. It suggests that Lithuania may soon be facing a relatively new threat, and one that it is ill-prepared to counter. The article discusses the risk factors and indicators to watch before that risk becomes reality, and offers ways for Lithuania to contribute to addressing these increasingly acute problems on a regional level.

  1. 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...

  2. 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...

  3. 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...

  4. 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

  5. Training options for countering nuclear smuggling

    International Nuclear Information System (INIS)

    Ball, D Y; Erickson, S A

    1999-01-01

    The burden of stopping a nuclear smuggling attempt at the border rests most heavily on the front-line customs inspector. He needs to know how to use the technological tools at his disposal, how to discern tell-tale anomalies in export documents and manifests, how to notice psychological signs of a smuggler's tension, and how to search anything that might hide nuclear material. This means that assistance in the counter-nuclear smuggling training of customs officers is one of the most critical areas of help that the United States can provide. This paper discusses the various modes of specialized training, both in the field and in courses, as well as the types of assistance that can be provided. Training for nuclear customs specialists, and supervisors and managers of nuclear smuggling detection systems is also important, and differs from front-line inspector training in several aspects. The limitations of training and technological tools such as expert centers that will overcome these limitations are also discussed. Training assistance planned by DOE/NN-43 to Russia within the Second Line of Defense program is discussed in the light of these options, and future possibilities for such training are projected

  6. Human smuggling in Austria: a comparative analysis of data on smuggled migrants from former Yugoslavia and the Russian Federation.

    Science.gov (United States)

    Peterka-Benton, Daniela

    2011-01-01

    This article provides a summary of the author’s research on human smuggling in Austria comparing migrants from Former Yugoslavia and the Russian Federation. The project’s primary intent was to collect more detailed information on migrants seeking asylum in Austria and their use of smuggling services to leave their home countries, including detailed information on demographics, force or threat of force by smugglers, routes and methods of transportation, costs of smuggling, payment methods, and deeper perceptual questions regarding the flight. Another central premise of the article discusses how current distinctions between human smuggling and human trafficking are arbitrary in many regards.

  7. Expansión de la industria tabacalera y contrabando: retos para la salud pública en los países en desarrollo Expansion of the tobacco industry and smuggling: challenges for public health in developing countries

    Directory of Open Access Journals (Sweden)

    Pedro Enrique Armendares

    2006-01-01

    Full Text Available La industria tabacalera multinacional, siempre en busca de nuevos mercados, ha realizado una agresiva expansión hacia naciones de ingreso medio y bajo. Al mismo tiempo se ha producido un marcado incremento en el contrabando de tabaco, especialmente de cigarrillos. Ese contrabando provoca graves pérdidas fiscales a los gobiernos de todo el mundo, erosiona las políticas de control del tabaco e incentiva a la delincuencia organizada internacional. Por otro lado, el contrabando provoca incrementos en el consumo y la demanda de tabaco, los cuales benefician a las tabacaleras. Más aún, existe evidencia de que la industria tabacalera internacional ha propiciado el contrabando de cigarrillos e incluso ha participado directamente en el mismo. Al mismo tiempo, realiza costosas campañas de cabildeo entre los gobiernos para combatir los impuestos y favorecer sus intereses. Los estudios académicos y la evidencia empírica demuestran que es posible avanzar en el control del tabaquismo mediante el incremento de las tasas fiscales sin provocar incrementos significativos en el contrabando. Para ello es necesario combatir este delito mediante acciones y controles multilaterales como los que fueron establecidos en el Convenio Marco para el Control del Tabaco (CMCT, el cual presenta las bases para enfrentar el contrabando mediante un enfoque internacional y global. También es necesario aumentar radicalmente las penas judiciales al contrabando y hacer responsable a la industria tabacalera, incluyendo fabricantes y distribuidores, por el destino final de sus exportaciones.The international tobacco industry, in its constant quest for new markets, has expanded aggressively to middle- and low-income nations. At the same time there has been a marked increase in tobacco smuggling, especially of cigarettes. Smuggling produces serious fiscal losses to governments the world over, erodes tobacco control policies and is an incentive to international organized crime. In

  8. 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.

  9. 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...

  10. 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

  11. Migrant's agency in the smuggling process : the perspectives of smuggled migrants in the Netherlands

    NARCIS (Netherlands)

    van Liempt, I.; Doomernik, J.

    2006-01-01

    This paper focuses on migrants who have been smuggled to the Netherlands from three regions: Iraq, Horn of Africa, and the former Soviet Union. The central questions are: to what extent do smugglers give direction to migration; and how much autonomy do migrants themselves have in deciding where they

  12. Tobacco smuggling estimates based on pack examination in Ukraine

    Directory of Open Access Journals (Sweden)

    Tatiana I Andreeva

    2017-05-01

    Cigarette pack examination as a part of tobacco surveillance allows estimating the proportion of cigarettes brought from other countries, part of which could be smuggled. This information can be used for counterbalancing the industry's statements, which usually overestimate the level of cigarette smuggling.

  13. [Smuggling of illegal drugs by body suffers].

    Science.gov (United States)

    Aksnes, Tonje Amb; Jacobsen, Dag

    2004-07-01

    Body packers are persons who smuggle illegal drugs by swallowing condoms or plastic cylinders containing such substances. Body stuffers are drug dealers or drug abusers who swallow illegal drugs in an effort to conceal evidence during an arrest or in fear of being arrested. We report four cases and discuss management. Asymptomatic body packers may be managed conservatively with laxatives and water-soluble contrast medium. This method allows an accurate follow-up with abdominal radiography. If patients develop abdominal pain or signs and symptoms of intoxication, surgical intervention should be considered. Both types of patients should be monitored carefully.

  14. 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)

  15. Detector Requirements to Curb Nuclear Smuggling

    International Nuclear Information System (INIS)

    Erickson, S A

    2001-01-01

    The problem of stopping nuclear smuggling of terrorist nuclear devices is a complex one, owing to the variety of pathways by which such a device can be transported. To fashion new detection systems that improve the chances of detecting such a device, it is important to know the various requirements and conditions that would be imposed on them by both the types of devices that might be smuggled and by the requirement that it not overly interfere with the transportation of legitimate goods. Requirements vary greatly from low-volume border crossings to high-volume industrial container ports, and the design of systems for them is likely to be quite different. There is also a further need to detect these devices if they are brought into a country via illicit routes, i.e., those which do not pass through customs posts, but travel overland though open space or to a smaller, unguarded airport or seaport. This paper describes some generic uses of detectors, how they need to be integrated into customs or other law enforcement systems, and what the specifications for such detectors might be

  16. The Archaeology of Smuggling and the Falmouth King's Pipe

    Science.gov (United States)

    Willis, Sam

    2009-06-01

    This article demonstrates the potential of an historical archaeology of smuggling and the value of an interdisciplinary approach to the study of smuggling and its prevention. By exploring the previously unstudied history of the King’s Pipe in Falmouth, a large chimney used for the destruction of tobacco, a rare survivor of many that once existed in England’s port cities, it demonstrates that archaeology could transform our understanding of smuggling and its prevention, and more broadly the history of crime and punishment in eighteenth century England.

  17. 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,

  18. 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.

  19. From cigarette smuggling to illicit tobacco trade.

    Science.gov (United States)

    Joossens, Luk; Raw, Martin

    2012-03-01

    Tax policy is considered the most effective strategy to reduce tobacco consumption and prevalence. Tax avoidance and tax evasion therefore undermine the effectiveness of tax policies and result in less revenue for governments, cheaper prices for smokers and increased tobacco use. Tobacco smuggling and illicit tobacco trade have probably always existed, since tobacco's introduction as a valuable product from the New World, but the nature of the trade has changed. This article clarifies definitions, reviews the key issues related to illicit trade, describes the different ways taxes are circumvented and looks at the size of the problem, its changing nature and its causes. The difficulties of data collection and research are discussed. Finally, we look at the policy options to combat illicit trade and the negotiations for a WHO Framework Convention on Tobacco Control (FCTC) protocol on illicit tobacco trade. Twenty years ago the main type of illicit trade was large-scale cigarette smuggling of well known cigarette brands. A change occurred as some major international tobacco companies in Europe and the Americas reviewed their export practices due to tax regulations, investigations and lawsuits by the authorities. Other types of illicit trade emerged such as illegal manufacturing, including counterfeiting and the emergence of new cigarette brands, produced in a rather open manner at well known locations, which are only or mainly intended for the illegal market of another country. The global scope and multifaceted nature of the illicit tobacco trade requires a coordinated international response, so a strong protocol to the FCTC is essential. The illicit tobacco trade is a global problem which needs a global solution.

  20. Smuggling and cross border shopping of tobacco in Europe.

    Science.gov (United States)

    Joossens, L; Raw, M

    1995-05-27

    Governments have recently become concerned about cross border shopping and smuggling because it can decrease tax revenue. The tobacco industry predicted that, with the removal of border controls in the European Union, price differences between neighbouring countries would lead to a diversion of tobacco trade, legally and illegally, to countries with cheaper cigarettes. According to them this diversion would be through increased cross border shopping for personal consumption or through increased smuggling of cheap cigarettes from countries with low tax to countries with high tax, where cigarettes are more expensive. These arguments have been used to urge governments not to increase tax on tobacco products. The evidence suggests, however, that cross border shopping is not yet a problem in Europe and that smuggling is not of cheap cigarettes to expensive countries. Instead, more expensive "international" brands are smuggled into northern Europe and sold illegally on the streets of the cheaper countries of southern Europe.

  1. NUCLEAR NONPROLIFERATION: U.S. Efforts to Combat Nuclear Smuggling

    National Research Council Canada - National Science Library

    2002-01-01

    ...) information about efforts to combat nuclear smuggling at U.S. borders. My statement today is based on the results of our May 16, 2002, report on this subject1 and information we obtained from the U.S...

  2. Maritime security report. November 2000 [Commercial maritime drug smuggling

    Science.gov (United States)

    2000-11-01

    Port and security programs being implemented in Colombia's port facilities, maritime jurisdictions, and the marine intermodal shipping cycle are producing successful results against commercial maritime drug smuggling. This security reports examines t...

  3. Tobacco Taxation, Smuggling, and Street Tobacco Vendors in Eritrea

    International Development Research Centre (IDRC) Digital Library (Canada)

    The bulk of the smuggled cigarettes are sold by street vendors, many of them women and children, ... and its implications for government revenue;; identify the reasons why people sell on the streets; and, ... Agent(e) responsable du CRDI.

  4. Nuclear smuggling in Europe real dangers and enigmatic deceptions

    International Nuclear Information System (INIS)

    Schaper, A.

    1998-01-01

    During the last years, alarming news has accumulated on smuggled nuclear material, migrating experts, stolen bombs and new miracle substances that render obsolete all nonproliferation efforts. Together with a look at the economic difficulties, sinking living standards, and rising unemployment in the CIS countries, a pessimistic impression evolves of how to control the huge Russian nuclear complex and how to stem further proliferation of nuclear weapons. This paper tries to assess the dangers of nuclear smuggling and to discuss some possibilities for remedies

  5. Cigarette smuggling finds a home in the west.

    Science.gov (United States)

    Square, D

    1998-01-13

    Four years ago the tobacco-smuggling situation was so bad that the federal government reduced its tobacco taxes. All provinces in the East save Newfoundland followed suit by lowering provincial taxes as well. The western provinces adamantly refused to do this. Today, cartons of cigarettes that sell for $26 in Ontario cost roughly $45 west of the Ontario border. The result, says David Square, is that tobacco smuggling is now a thriving industry in western Canada.

  6. 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.

  7. 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. ...

  8. 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

  9. Bioresorbable polyelectrolytes for smuggling drugs into cells.

    Science.gov (United States)

    Jaganathan, Sripriya

    2016-06-01

    There is ample evidence that biodegradable polyelectrolyte nanocapsules are multifunctional vehicles which can smuggle drugs into cells, and release them upon endogenous activation. A large number of endogenous stimuli have already been tested in vitro, and in vivo research is escalating. Thus, the interest in the design of intelligent polyelectrolyte multilayer (PEM) drug delivery systems is clear. The need of the hour is a systematic translation of PEM-based drug delivery systems from the lab to clinical studies. Reviews on multifarious stimuli that can trigger the release of drugs from such systems already exist. This review summarizes the available literature, with emphasis on the recent progress in PEM-based drug delivery systems that are receptive in the presence of endogenous stimuli, including enzymes, glucose, glutathione, pH, and temperature, and addresses different active and passive drug targeting strategies. Insights into the current knowledge on the diversified endogenous approaches and methodological challenges may bring inspiration to resolve issues that currently bottleneck the successful implementation of polyelectrolytes into the catalog of third-generation drug delivery systems.

  10. A.Q. Khan Nuclear Smuggling Network

    Directory of Open Access Journals (Sweden)

    Molly MacCalman

    2016-03-01

    Full Text Available Abdul Qadeer Khan, widely viewed as the father of Pakistan’s nuclear weapons program, was arrested on January 31, 2004 for his key role in the black market sale of nuclear technology and equipment to Iran, North Korea, Libya, and possibly others. A.Q. Khan’s nuclear smuggling network prospered throughout the 1980s and 1990s and was linked to middlemen and businesses in over 20 countries. The network offered buyers a menu of both technical expertise and materials with prices ranging from millions to hundreds of millions of dollars. The Khan network was ultimately exposed largely due to years of intelligence gathering by the United States and the United Kingdom. However, very few of the network’s members have been successfully prosecuted and the demand for nuclear material by both state and non-state actors continues. The exposure of Khan’s network confirmed that a non-state actor could procure and sell a turnkey nuclear weapons program to willing buyers.

  11. 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...

  12. 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...

  13. Prevalence of smuggled and foreign cigarette use in Tehran, 2009

    Science.gov (United States)

    Heydari, Gholamreza; Tafti, Saeid Fallah; Telischi, Firouzeh; Joossens, Luk; Hosseini, Mostafa; Ghafari, Mostafa

    2010-01-01

    Background Iran is one of two main target markets for tobacco smuggling in the WHO's Eastern Mediterranean Region. The Iranian government has a local tobacco monopoly but there is high demand for international brands. Informal reports show about 20% of cigarette consumption is smuggled brands. This pack survey study is the first in Iran to gather validated information on use of smuggled cigarettes. Methods A randomized cross-sectional household survey in Tehran in 2008–2009 of 1540 smokers aged 16–90 (83% men) was performed, including interviewer checking of cigarette packs. Results In all, 20.9% of cigarettes and 6.7% of domestic branded cigarettes were smuggled. A total of 60.1% of smokers preferred foreign cigarettes. There was no significant difference between consumption of illegal cigarettes by sex. (Fisher exact test p=0.61) Use of smuggled cigarettes was higher among younger smokers (p=0.01) Conclusions Use of illegal cigarettes is high. Tobacco control laws outlawing their sale are not being enforced. PMID:20876076

  14. A Critical Insight into Europe´s Criminalisation of Human Smuggling : SIEPS Policy Paper

    NARCIS (Netherlands)

    van Liempt, I.C.

    Despite being framed as a recent phenomenon, human smuggling practices have existed for a long time and have historically been tied to border crossing regulations and controls. What is relatively new however is the criminalisation of human smuggling. Since the 1990s human smuggling is increasingly

  15. Alcohol Consumption and Harm among Adolescents in Sweden: Is Smuggled Alcohol More Harmful?

    Science.gov (United States)

    Svensson, Johan

    2012-01-01

    As a consequence of Sweden joining the European Union, privately imported alcohol is increasingly sold within illegal contexts (i.e., smuggled alcohol). One implication of the smuggled alcohol is that alcohol becomes more available to underage drinkers. In the Swedish debate, smuggled alcohol has been formulated as a youth problem. The aim of this…

  16. 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...

  17. “Up yours”: smuggling illicit drugs into prison

    Science.gov (United States)

    George, Sanju; Clayton, Steve; Namboodiri, Vasudevan; Boulay, Sylvie

    2009-01-01

    A significant proportion of patients who are heroin-dependant and receiving treatment in the community serve prison sentences at some point in their lives, meaning their treatment continues “on the inside”. Although prison inmates are promised the same quality of care as they would get “on the outside”, this is not always the case. Some drawbacks of the drug treatments offered in prisons can lead to people smuggling drugs into prisons. The present work describes how a patient, who is heroin dependant and attending a community drug and alcohol team for methadone maintenance treatment, smuggled methadone and heroin into prison, his reasons for doing that, his personal description of the extent of drug use in prisons and finally what can be done to stop it from treatment and policy perspectives. Drug misuse is common in prisons. Much more can be done at treatment and policy levels to prevent people smuggling drugs into prison. PMID:21954402

  18. 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

  19. The gastrointestinal tract as a vehicle for drug smuggling

    International Nuclear Information System (INIS)

    Sinner, W.N.

    1981-01-01

    Four cases of attempts to smuggle narcotics (marijuana, heroin, and cocaine) by swallowing a large number of drug-filled foreign bodies (condoms and capsules) and hiding them from customs authorities in the gastrointestinal canal during transit are described. This is compared with a psychiatric patient who swallowed 48 Vicks Inhalers. Drug smuggling by swallowing condoms or capsules containing narcotics is now a worldwide ethical-legal problem. It also is of therapeutic and prognostic importance as this may lead to such emergencies as mechanical obstruction, rupture of the drug-containing foreign bodies, and life-threatening intoxication of the carrier. (orig.)

  20. Gastrointestinal tract as a vehicle for drug smuggling

    Energy Technology Data Exchange (ETDEWEB)

    Sinner, W.N.

    1981-10-15

    Four cases of attempts to smuggle narcotics (marijuana, heroin, and cocaine) by swallowing a large number of drug-filled foreign bodies (condoms and capsules) and hiding them from customs authorities in the gastrointestinal canal during transit are described. This is compared with a psychiatric patient who swallowed 48 Vicks Inhalers. Drug smuggling by swallowing condoms or capsules containing narcotics is now a worldwide ethical-legal problem. It also is of therapeutic and prognostic importance as this may lead to such emergencies as mechanical obstruction, rupture of the drug-containing foreign bodies, and life-threatening intoxication of the carrier.

  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. 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

  5. How Tobacco Control Measures and Smuggling Influence Demand ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    How Tobacco Control Measures and Smuggling Influence Demand in Panama. Panama's tobacco epidemic demonstrates ... Their goal: establish a new threshold for increasing the luxury tax on tobacco products, including cigarettes, based on the monthly evolution of cigarette sales. The researchers will survey brands in ...

  6. Oil Smuggling As A Variable In The Greek Crisis' Equation

    NARCIS (Netherlands)

    Karakasis, V.P.

    2014-01-01

    Fuel smuggling is embedded into the economic fabric of Greece. A draft internal report written by the IMF officials and published in Wall Street Journal one year ago, clearly conveys that a “thicket of bureaucratic red tape and lapses in law enforcement” enables “big players to dominate the markets

  7. Accidental Overdose Intoxication: A Hazard of Drug Smuggling

    Science.gov (United States)

    Arora, Sudhir; Tafreshi, Michael; Sobo, Steven; Krochmal, Paul; Alexander, Leslie L.

    1982-01-01

    Three patients involved in illicit drug smuggling via the swallowing of high dose, high purity drugs packed in multiple condoms are reported. Two of these patients experienced drug overdose symptoms due to leakage or rupture of the condoms in the GI tract. They were treated successfully. ImagesFigure 1Figure 2Figure 3Figure 4 PMID:7120497

  8. 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.

  9. 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.

  10. 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-.

  11. "They're doing people a service"-qualitative study of smoking, smuggling, and social deprivation.

    Science.gov (United States)

    Wiltshire, S; Bancroft, A; Amos, A; Parry, O

    2001-07-28

    To examine the behaviour and attitudes related to smoking and contraband tobacco products among smokers in two socially deprived areas. Cross sectional study with qualitative semistructured interviews, augmented by smokers' day grid. Two areas of socioeconomic deprivation in Edinburgh. 50 male and 50 female smokers aged 25-40 years randomly selected from general practitioners' lists from two health centres, each located in an area of deprivation. Most smokers wanted to quit but felt unable to because of the importance of smoking in their daily routine and their addiction to nicotine. Strategies for maintaining consumption levels in the face of increasing cigarette prices and low income included purchasing contraband cigarettes and tobacco. Vendors were contacted through social networks, family, and friends as well as common knowledge of people and places, particularly pubs where contraband was available. Most users of contraband considered that smugglers were providing a valuable service. Purchasing contraband tobacco was viewed as rational in the face of material hardship. Many smokers criticised the government for its high tobacco taxation and the lack of local services to help them to stop smoking. Smokers in deprived areas perceive a lack of support to help them to stop smoking. Cigarette and tobacco smuggling is therefore viewed positively by low income smokers as a way of dealing with the increasing cost of cigarettes. Smokers in areas of deprivation may thus show little support for tackling smuggling until more action is taken to deal with the material and personal factors that make it difficult for them to quit.

  12. Roentgenographical detection of cocaine smuggling in the alimentary tract

    International Nuclear Information System (INIS)

    Kersschot, E.A.J.; Beaucourt, L.E.A.; Degryse, H.R.M.; Schepper, A.M.A.P. de; Academisch Ziekenhuis Antwerpen, Edegem

    1985-01-01

    We report five cases of cocaine smuggling, by hiding multiple drug-filled foreign bodies in the colon, either after oral ingestion or by placing them in the colon per rectum. Several smuggling methods in the gastrointestinal (GI) tract and their radiological findings on abdominal plain film are presented. Computed tomography (CT) is found to be a more accurate method in the detection of the drug-filled bags, because of its improved contrast resolution and the absence of projections of overlapping structures on the transversal sections. Subsequently, CT is highly recommended in cases of negative or doubtful findings on conventional abdominal radiographs. In all cases conservative management was used and the drug-filled capsules and condoms passed spontaneously. No complications, such as intestinal obstruction by the bags of cocaine or intoxication by rupture of their wall were observed. (orig.) [de

  13. 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

  14. Narcotic smuggling and radiography of the gastrointestinal tract

    International Nuclear Information System (INIS)

    Pamilo, M.; Suoranta, H.; Suramo, I.

    1986-01-01

    The gastrointestinal tract is being used to an increasing extent as a route for smuggling narcotics. Small, swallowed packages overwrapped with condoms or other materials are usually not detected by the customs authorities. Conventional abdominal radiography may indicate foreign bodies surrounded by a characteristic thin layer of gas and located in the gastrointestinal tract. Some short case histories, and the radiologic findings in four heroin 'body packers' are presented. (orig.)

  15. Detecting nuclear materials smuggling: performance evaluation of container inspection policies.

    Science.gov (United States)

    Gaukler, Gary M; Li, Chenhua; Ding, Yu; Chirayath, Sunil S

    2012-03-01

    In recent years, the United States, along with many other countries, has significantly increased its detection and defense mechanisms against terrorist attacks. A potential attack with a nuclear weapon, using nuclear materials smuggled into the country, has been identified as a particularly grave threat. The system for detecting illicit nuclear materials that is currently in place at U.S. ports of entry relies heavily on passive radiation detectors and a risk-scoring approach using the automated targeting system (ATS). In this article we analyze this existing inspection system and demonstrate its performance for several smuggling scenarios. We provide evidence that the current inspection system is inherently incapable of reliably detecting sophisticated smuggling attempts that use small quantities of well-shielded nuclear material. To counter the weaknesses of the current ATS-based inspection system, we propose two new inspection systems: the hardness control system (HCS) and the hybrid inspection system (HYB). The HCS uses radiography information to classify incoming containers based on their cargo content into "hard" or "soft" containers, which then go through different inspection treatment. The HYB combines the radiography information with the intelligence information from the ATS. We compare and contrast the relative performance of these two new inspection systems with the existing ATS-based system. Our studies indicate that the HCS and HYB policies outperform the ATS-based policy for a wide range of realistic smuggling scenarios. We also examine the impact of changes in adversary behavior on the new inspection systems and find that they effectively preclude strategic gaming behavior of the adversary. © 2011 Society for Risk Analysis.

  16. Oil Smuggling As A Variable In The Greek Crisis' Equation

    OpenAIRE

    Karakasis, V.P.

    2014-01-01

    Fuel smuggling is embedded into the economic fabric of Greece. A draft internal report written by the IMF officials and published in Wall Street Journal one year ago, clearly conveys that a “thicket of bureaucratic red tape and lapses in law enforcement” enables “big players to dominate the markets for gas, diesel and heating oil” exercising a negative influence on the real economy.

  17. Trafficking and Syrian Refugee Smuggling: Evidence from the Balkan Route

    Directory of Open Access Journals (Sweden)

    Danilo Mandic

    2017-06-01

    Full Text Available As of March 2016, 4.8 million Syrian refugees were scattered in two dozen countries by the civil war. Refugee smuggling has been a major catalyst of human trafficking in the Middle East and Europe migrant crises. Data on the extent to which smuggling devolved into trafficking in this refugee wave is, however, scarce. This article investigates how Syrian refugees interact with smugglers, shedding light on how human smuggling and human trafficking interrelated on the Balkan Route. I rely on original evidence from in-depth interviews (n = 123 and surveys (n = 100 with Syrian refugees in Jordan, Turkey, Greece, Serbia, and Germany; as well as ethnographic observations in thirty-five refugee camps or other sites in these countries. I argue that most smugglers functioned as guides, informants, and allies in understudied ways—thus refugee perceptions diverge dramatically from government policy assumptions. I conclude with a recommendation for a targeted advice policy that would acknowledge the reality of migrant-smuggler relations, and more effectively curb trafficking instead of endangering refugees.

  18. 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...

  19. Methodology for evaluating port vulnerability to nuclear smuggling

    International Nuclear Information System (INIS)

    Ek, D.; Gronager, J.R.; Blankenship, J.A.; Martin, D.

    2001-01-01

    Full text: Background: Fueled by an increase in intercepted nuclear smuggling events, the threat of nuclear smuggling has received increased attention in recent years. This attention has resulted in a focused effort to improve the ability to deter or detect smuggling attempts through border crossings, including seaports, airports, and rail and road crossings. These efforts have primarily been focused on installing SNM detectors across vehicle and pedestrian gates entering these ports. However, the effectiveness of this application in deterring or detecting events has not been carefully evaluated. A recent effort was undertaken to evaluate in detail the susceptibility of an international seaport and airport to nuclear smuggling. The evaluation considered a range of adversary profiles to match these against existing and proposed port security measures and equipment. The evaluation was pursued using path analysis methodologies, which were adapted to the port environment. As a result of limited data concerning the effectiveness of patrol, search, and access control procedures at the port, an assessment methodology was developed to estimate these in a standardized fashion. The methodology considers a detailed list of tasks each type of adversary must successfully accomplish for any particular smuggling scenario and path through the port. Within these tasks, locations or times of potential detection are identified. From a look-up table, a detection level (Low, Medium, or High) is assigned to each detection potential based upon the type of detection possible and considering the possible access or authority of each adversary. The overall detection potential in determined as a sum of these individual detection potentials according to the equation: P t ={1-Σ(1-P n ). Where: P t is the total detection potential for an adversary path, and P n is the individual detection at a particular location or time. The evaluation revealed that the current process of installing portals at

  20. “They're doing people a service”—qualitative study of smoking, smuggling, and social deprivation

    Science.gov (United States)

    Wiltshire, Susan; Bancroft, Angus; Amos, Amanda; Parry, Odette

    2001-01-01

    Objectives To examine the behaviour and attitudes related to smoking and contraband tobacco products among smokers in two socially deprived areas. Design Cross sectional study with qualitative semistructured interviews, augmented by smokers' day grid. Setting Two areas of socioeconomic deprivation in Edinburgh. Participants 50 male and 50 female smokers aged 25-40 years randomly selected from general practitioners' lists from two health centres, each located in an area of deprivation. Results Most smokers wanted to quit but felt unable to because of the importance of smoking in their daily routine and their addiction to nicotine. Strategies for maintaining consumption levels in the face of increasing cigarette prices and low income included purchasing contraband cigarettes and tobacco. Vendors were contacted through social networks, family, and friends as well as common knowledge of people and places, particularly pubs where contraband was available. Most users of contraband considered that smugglers were providing a valuable service. Purchasing contraband tobacco was viewed as rational in the face of material hardship. Many smokers criticised the government for its high tobacco taxation and the lack of local services to help them to stop smoking. Conclusions Smokers in deprived areas perceive a lack of support to help them to stop smoking. Cigarette and tobacco smuggling is therefore viewed positively by low income smokers as a way of dealing with the increasing cost of cigarettes. Smokers in areas of deprivation may thus show little support for tackling smuggling until more action is taken to deal with the material and personal factors that make it difficult for them to quit. What is already known on this topicAreas of deprivation have the highest rates of smoking and lowest levels of cessationAround 25-30% of cigarettes consumed in the United Kingdom are contrabandWe know little about the attitudes of smokers in these areas to smuggled cigarettes or whether and

  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. Scrutinising the double disadvantage: knowledge production in the messy field of migrant smuggling

    NARCIS (Netherlands)

    Baird, Ted; van Liempt, I.C.

    2016-01-01

    Human smuggling is a global phenomenon which has been difficult to research. Even though there is a large and growing literature on human smuggling, it lacks a systematic review of the major theoretical and conceptual approaches. Besides the lack of conceptual cohesion, there is fundamental lack of

  4. Scrutinising the Double Disadvantage: Knowledge Production in the Messy Field of Migrant Smuggling

    NARCIS (Netherlands)

    Baird, T.E.

    2016-01-01

    Human smuggling is a global phenomenon which has been difficult to research. Even though there is a large and growing literature on human smuggling, it lacks a systematic review of the major theoretical and conceptual approaches. Besides the lack of conceptual cohesion, there is fundamental lack of

  5. Identifying Victims of Human Trafficking at Hotspots by Focusing on People Smuggled to Europe

    Directory of Open Access Journals (Sweden)

    Matilde Ventrella

    2017-06-01

    Full Text Available Research has shown that smuggling of migrants is associated with human trafficking. Hence, victims of human trafficking amongst smuggled migrants should be identified by EU Member States at hotspots established by the European Commission, to overcome the migrant and refugee crisis. Identified victims should be given a visa and a programme of protection to escape their traffickers. In order to achieve these objectives, research suggests that EU law on migrant smuggling should be amended and the Temporary Protection Directive should be applied to smuggled persons when there is an indication that they may be victims of human trafficking. This approach should be adopted by the EASO in cooperation with police forces investigating smuggling and trafficking at hotspots.

  6. The Relationship between Criminal and Terrorist Organizations and Human Smuggling

    Science.gov (United States)

    2009-12-01

    franchise . There can be smaller cells that are quasi independent from the larger cartel but pay tribute to that cartel for the ability or the right...to move product into and out of the U.S. Thus if you go outside the rules of the franchise you either pay some penalty or you lose the right to...date of arrival at his restaurant of his smuggling clients. In another notebook, he had the names and numbers of his restaurant customers and their

  7. 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...

  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. 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...

  11. 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...

  12. 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.

  13. 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.

  14. 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.

  15. Case studies in international tobacco surveillance: cigarette smuggling in Brazil.

    Science.gov (United States)

    Shafey, O; Cokkinides, V; Cavalcante, T M; Teixeira, M; Vianna, C; Thun, M

    2002-09-01

    This article is the first in a series of international case studies developed by the American Cancer Society to illustrate use of publicly available surveillance data for regional tobacco control. A descriptive analysis of Brazil and Paraguay cigarette production and trade data from official sources. Per capita cigarette consumption for Brazil and its neighbour was calculated from 1970 to 1998 using data on production, imports, and exports from NATIONS, the National Tobacco Information Online System. A 63% decrease was observed in the estimate of per capita consumption of cigarettes in Brazil between 1986 and 1998 (from 1913 cigarettes per person in 1986 to 714 cigarettes per person in 1998) and a 16-fold increase in Paraguay was observed during the same period (from 678 cigarettes per person in 1986 to 10 929 cigarettes per person in 1998). Following Brazil's 1999 passage of a 150% cigarette export tax, cigarette exports fell 89% and Brazil's estimated per capita consumption rose to 1990 levels (based on preliminary data). Per capita consumption in Paraguay also fell to 1990 levels. These trends coincide with local evidence that large volumes of cigarettes manufactured in Brazil for export to Paraguay are smuggled back and consumed as tax-free contraband in Brazil. It is hoped that this case study will draw wider public attention to the problems that smuggling presents for tobacco control, help identify other countries confronting similar issues, and stimulate effective interventions.

  16. Graph-Based Analysis of Nuclear Smuggling Data

    International Nuclear Information System (INIS)

    Cook, Diane; Holder, Larry; Thompson, Sandra E.; Whitney, Paul D.; Chilton, Lawrence

    2009-01-01

    Much of the data that is collected and analyzed today is structural, consisting not only of entities but also of relationships between the entities. As a result, analysis applications rely upon automated structural data mining approaches to find patterns and concepts of interest. This ability to analyze structural data has become a particular challenge in many security-related domains. In these domains, focusing on the relationships between entities in the data is critical to detect important underlying patterns. In this study we apply structural data mining techniques to automate analysis of nuclear smuggling data. In particular, we choose to model the data as a graph and use graph-based relational learning to identify patterns and concepts of interest in the data. In this paper, we identify the analysis questions that are of importance to security analysts and describe the knowledge representation and data mining approach that we adopt for this challenge. We analyze the results using the Russian nuclear smuggling event database.

  17. Blood cigarettes: cigarette smuggling and war economies in central and eastern Africa.

    Science.gov (United States)

    Titeca, Kristof; Joossens, Luk; Raw, Martin

    2011-05-01

    To analyse cigarette smuggling practices in central and eastern Africa. Primary data were gathered during long-term qualitative field research in which about 400 interviews were conducted. Analysis of secondary sources included academic literature and reports from non-government organisations, multilateral organisations and the press. Our research suggests that the following factors play an important role in cigarette smuggling in eastern and central Africa: (1) government officials encounter difficulties monitoring the long and porous borders; (2) there is a general problem of corrupt government officials and particularly those who allow large-scale smugglers to operate; (3) criminal elements also play an important role in smuggling--cigarette smuggling has helped rebel groups to finance their activities, something illustrated through examples from the war economy in the eastern part of the Democratic Republic of Congo. Our research suggests that cigarette smuggling in this region is not primarily the result of different taxation levels in neighbouring states, but rather the outcome of weak state capacity, high levels of corruption and the activities of rebel groups. Under these conditions smuggling cigarettes becomes an attractive option as taxation is so easily avoided. This explains why in the low-income countries in this study there are high levels of smuggling in spite of low cigarette prices. Comprehensive supply control and enforcement legislation, and cooperation at national, regional and global level are needed to tackle fraudulent practices facilitated by corruption at state level, and to effectively punish interaction between cigarette traders and rebel groups.

  18. 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.

  19. 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

  20. Smuggling of radioactive substances. Swedish capacity to detect and analyze; Smuggling av radioaktivt material. Sveriges foermaaga till detektion och analys

    Energy Technology Data Exchange (ETDEWEB)

    Ringbom, A.; Spjuth, L. [Swedish Defence Research Agency (FOI), Stockholm (Sweden)

    2001-04-01

    This report is the result of a survey of the existing Swedish national capability to detect an attempt to smuggle nuclear material or other radioactive substances. The capacity to perform a more thorough analysis of a seized sample has also been investigated. The study shows that Sweden today has a small capacity to disclose a smuggling attempt of such materials. The limited detection capacity that exists is not sensitive enough for this purpose, and is not used in an optimal way. Furthermore, relevant education of the custom officers is needed. Today, a national capability for an initial analysis of seized material exists, but action plans describing the handling of the material should be resolved. The high number of seizures of radioactive material in countries having a better detection capability indicates that illicit trafficking of radioactive materials is still a problem. In Sweden, we so far do not have many reported incidents of illicit trafficking - partly due to our limited capacity to detect radioactive material - however, we do not know how many incidents that really have occurred. Fixed installations for detection at the border controls are the most efficient way to improve our capacity for detecting nuclear material. An initial pilot study is suggested to be able to estimate the need. Increased education of the custom officers, establishment of formal routines for handling and analysis of seized materials, and to formalise the contacts with international analysis laboratories are also identified as important factors to be improved.

  1. 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.

  2. 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.

  3. 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.

  4. 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.

  5. Dancing on coke: smuggling cocaine dispersed in polyvinyl alcohol.

    Science.gov (United States)

    van Nuijs, Alexander L N; Maudens, Kristof E; Lambert, Willy E; Van Calenbergh, Serge; Risseeuw, Martijn D P; Van hee, Paul; Covaci, Adrian; Neels, Hugo

    2012-01-01

    Recent trends suggest that cocaine smugglers have become more and more inventive to avoid seizures of large amounts of cocaine transported between countries. We report a case of a mail parcel containing a dance pad which was seized at the Customs Department of Brussels Airport, Belgium. After investigation, the inside of the dance pad was found to contain a thick polymer, which tested positive for cocaine. Analysis was performed using a routine colorimetric swipe test, gas chromatography coupled with mass spectrometry and nuclear magnetic resonance spectroscopy. The polymer was identified as polyvinyl alcohol (PVA) and contained 18% cocaine, corresponding to a street value of € 20,000. Laboratory experiments showed that cocaine could be easily extracted from the PVA matrix. This case report reveals a new smuggling technique for the transportation of large amounts of cocaine from one country to another. © 2011 American Academy of Forensic Sciences.

  6. HealthSouth's most wanted. Founder and former chairman and CEO Richard Scrushy is indicted for 85 counts of conspiracy, fraud and money laundering.

    Science.gov (United States)

    Piotrowski, Julie

    2003-11-10

    Wake-up call for the industry or an isolated case of corporate chicanery? Healthcare experts are divided on the import of Richard Scrushy's indictment on 85 counts last week in connection with the financial scandal at HealthSouth Corp. The indictment alleges the company founder relied on electronic and telephone surveillance, threats and intimidation to control his accomplices.

  7. 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.

  8. 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

  9. 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.

  10. In search of a missing link: Nuclear terrorism and nuclear smuggling

    International Nuclear Information System (INIS)

    Gere, F.

    1998-01-01

    There is a common assumption that because of the development of a nuclear smuggling (NS) generated by the disintegration of the Soviet Union, nuclear terrorism (NT) becomes a clear and present danger. But the analysis of the trends in smuggling as well as the current and foreseeable strategies of terrorist organizations suggest that the two phenomena have little chance to connect. Nevertheless it is necessary to understand why there is so much concern about such a possibility. (author)

  11. Application of micro-Raman spectroscopy for fight against terrorism and smuggling

    Science.gov (United States)

    Almaviva, Salvatore; Botti, Sabina; Palucci, Antonio; Puiu, Adriana; Schnürer, Frank; Schweikert, Wenka; Romolo, Francesco Saverio

    2014-04-01

    We report the results of Raman measurements on some common military explosives and explosives precursors deposited on clothing fabrics, both synthetic and natural, in concentration comparable to those obtained from a single fingerprint or mixed with similar harmless substances to detect illegal compounds for smuggling activities. Raman spectra were obtained using an integrated portable Raman system equipped with an optical microscope and a 785-nm laser in an analysis of smuggling purposes or for counterfeiting activities.

  12. By land, sea, or air? A comparative analysis of cartel smuggling strategies

    OpenAIRE

    Harney, Sean M.

    2017-01-01

    Approved for public release; distribution is unlimited Cartels are known for their innovative smuggling techniques, across land, sea, or air, which allow them to clandestinely transport drugs across any point of entry into the United States. With this in mind, it is worth asking: why do cartels choose a certain drug smuggling technique over another, which domain is more commonly used and potentially more successful, and what sorts of structural changes would it take to shift from one metho...

  13. 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...

  14. 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...

  15. 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....

  16. 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

  17. 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...

  18. 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.)

  19. 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

  20. 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...

  1. 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)

  2. 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.

  3. 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…

  4. 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

  5. Finding and Evaluating Online Resources on Complementary Health Approaches

    Science.gov (United States)

    ... health care provider. Read more information about health fraud Protecting Yourself (FDA) El Fraude en la Salud ( ... Torre-Díez I, López-Coronado M. Privacy and security in mobile health apps: a review and recommendations. ...

  6. 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.

  7. 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

  8. 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.

  9. 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.

  10. 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.

  11. 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.

  12. Complicity in contraband: British American Tobacco and cigarette smuggling in Asia.

    Science.gov (United States)

    Collin, J; Legresley, E; MacKenzie, R; Lawrence, S; Lee, K

    2004-12-01

    To examine the complicity of British American Tobacco (BAT) in cigarette smuggling in Asia, and to assess the centrality of illicit trade to regional corporate strategy. Analysis of previously confidential documents from BAT's Guildford depository. An iterative strategy combined searches based on geography, organisational structure, and key personnel, while corporate euphemisms for contraband were identified by triangulation. BAT documents demonstrate the strategic importance of smuggling across global, regional, national, and local levels. Particularly important in Asia, contraband enabled access to closed markets, created pressure for market opening, and was highly profitable. Documents demonstrate BAT's detailed oversight of illicit trade, seeking to reconcile the conflicting demands of control and deniability. BAT documents demonstrate that smuggling has been driven by corporate objectives, indicate national measures by which the problem can be addressed, and highlight the importance of a coordinated global response via WHO's Framework Convention on Tobacco Control.

  13. 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.

  14. 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.

  15. Decision-based model development for nuclear material theft, smuggling, and illicit use

    International Nuclear Information System (INIS)

    Scott, B.

    2002-01-01

    Full text: Nuclear material is vulnerable to a range of theft, sabotage, smuggling and illicit use scenarios. These scenarios are dependent on the choices of individuals and organizations involved in these activities. These choices, in turn; are dependent on the perceived payoff vectors of the involved players. These payoff vectors can include monetary gain, ability to avoid detection, penalties for detection, difficulty of accomplishment, resource constraints, infrastructure support, etc. Threat scenarios can be developed from these individual choices, and the set of worst-case threat scenarios can be compiled into a threat definition. The implementation of physical protection controls is dependent on the developed threat scenarios. The analysis of the composition of the postulated threat can be based on the analysis of the postulated decisions of the individuals and organizations involved on theft, smuggling, and illicit use. This paper proposes a model to systematically analyze the significant decision points that an individual or organization addresses as result of its goals. The model's dependence on assumptions is discussed. Using these assumptions, a model is developed that assigns probabilities to a set of decisions performed by the individuals involved in theft/smuggling. The individual and organisation's decisions are based on the perceived cost/benefit of the decisions and the resource constraints. Methods for functionally obtaining decision probabilities from perceived cost/benefit are proposed. The treatment of high-consequence/low-probability events is discussed in terms of analysis of precursor events, and the use of sensitivity analysis is discussed. An example of a simplified model for nuclear material theft, smuggling, and illicit use is presented, and the results of this simplified model are evaluated. By attempting to model the potential distribution of nuclear material theft/smuggling events, this model increases the analytical tools available

  16. 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...

  17. 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

  18. 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...

  19. 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...

  20. 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...

  1. Development of design of a radioisotope switchable neutron source and new portable detector of smuggling

    International Nuclear Information System (INIS)

    Meskhi, L.; Kurdadze, L.

    2010-01-01

    Development of simple and cheap radioisotope switchable neutron source for application in the portable device of detecting of smuggling is presented. Detailed calculations (Monte-Carlo modeling) for the purpose of optimization of a design of the source and the detector module are carried out. The sufficient an yield of neutrons, about 2 o 105 n/s provides the source with the sizes of approx 25 x 25 x 60 mm 3. Results of simulation of scanning smuggling areas (polyethylene 10 x 10 x 5 cm 3) behind the thick steel wall (1.2 cm) gave the relation of signal/ background 7-8

  2. Conducting research among smuggled migrants in the Netherlands and Austria: methodological reflections

    Directory of Open Access Journals (Sweden)

    Veronika Bilger

    2014-11-01

    Full Text Available Qualitative research among smuggled migrants raises methodological as well as ethical questions. In this article the implications of field work among this specific group of people are thoroughly discussed. Also migrants who have been smuggled have a past, a travel experience and some have a confrontation with immigration officers which can have a concrete impact on the story provided to the researcher and as such on the data collection. Besides, once the story is told, the researcher is responsable for how best to deal with this often secret information.

  3. 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.

  4. 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.

  5. 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.

  6. State responses and migrant experiences with human smuggling: A reality check

    NARCIS (Netherlands)

    Liempt, I.C. van; Sersli, S.

    2013-01-01

    Using Bigo’s (2002) notion of “the governmentality of unease” this article reveals a shift in popular discourse around human smuggling in Western Europe and Canada since the 1990s towards increasing criminalization. To analyze this process of criminalization we have identified three recurring

  7. Estimating price elasticities when there is smuggling: the sensitivity of smoking to price in Canada.

    Science.gov (United States)

    Gruber, Jonathan; Sen, Anindya; Stabile, Mark

    2003-09-01

    A central parameter for evaluating tax policies is the price elasticity of demand for cigarettes. But in many countries this parameter is difficult to estimate reliably due to widespread smuggling, which significantly biases estimates using legal sales data. An excellent example is Canada, where widespread smuggling in the early 1990s, in response to large tax increases, biases upwards the response of legal cigarette sales to price. We surmount this problem through two approaches: excluding the provinces and years where smuggling was greatest; and using household level expenditure data on smoking. These two approaches yield a tightly estimated elasticity in the range of -0.45 to -0.47. We also show that the sensitivity of smoking to price is much larger among lower income Canadians. In the context of recent behavioral models of smoking, whereby higher taxes reduce unwanted smoking among price sensitive populations, this finding suggests that cigarette taxes may not be as regressive as previously suggested. Finally, we show that price increases on cigarettes do not increase, and may actually decrease, consumption of alcohol; as a result, smuggling of cigarettes may have raised consumption of alcohol as well.

  8. 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

  9. 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...

  10. Forensic analysis of a smuggled HEU sample interdicted in Bulgaria

    International Nuclear Information System (INIS)

    Niemeyer, S.; Hutcheon, I.

    2002-01-01

    Full text: A sample of HEU was seized in Rousse, Bulgaria on May 29, 1999, at a border crossing between Bulgaria and Romania. A search of the suspect's vehicle uncovered a lead canister hidden in the car trunk. The initial examination of the contents by Bulgarian scientists indicated that the sample was indeed HEU, and subsequently arrangements were made for a U.S. team of nuclear forensics scientists from several national laboratories to conduct a thorough examination. This report gives a summary of the results. The HEU sample was contained in a glass ampoule that was embedded in a yellow wax, and in turn the wax filled the inside of the cylindrical lead container. A broad set of techniques was used to examine both nuclear and non-nuclear materials. Our general experimental approach has been previously described at meetings of the Nuclear Smuggling International Technical Working Group (ITWG), but this case represents the application of the most diverse set of nuclear forensic measurements for an actual seized sample. Analysis of the HEU itself included particle characterization, stoichiometry, impurity elements, residual nuclides, age-dating, and U and Pu isotopics. Measurements by XRD, SEM, and TEM show that sample is mostly U3O8, with minor amounts of two other phases. The powder is extremely fine-grained (160 nm mean) and quite uniform in size. Most grains (95%) are equidimensional, with the remainder rod-or plate-shaped. The U is 72.7% U-235 with a high U-236 abundance of 12.1%. The sample is reprocessed, reactor-irradiated material. The original U enrichment was 90% and the irradiation burned up about 50% of the initial U-235. Pu is present at a very low-level (3 ppb); the Pu-239 abundance is 82% with 240/239=0.12. Three fission products were detected at low levels, giving unambiguous evidence of fuel recycling. The total impurity content is about 600 ppmw (mostly S, Cl, Fe, and Br), which we interpret as indicating a batch processing operation because the

  11. A holistic approach to food safety risks: Food fraud as an example.

    Science.gov (United States)

    Marvin, Hans J P; Bouzembrak, Yamine; Janssen, Esmée M; van der Fels-Klerx, H J; van Asselt, Esther D; Kleter, Gijs A

    2016-11-01

    Production of sufficient, safe and nutritious food is a global challenge faced by the actors operating in the food production chain. The performance of food-producing systems from farm to fork is directly and indirectly influenced by major changes in, for example, climate, demographics, and the economy. Many of these major trends will also drive the development of food safety risks and thus will have an effect on human health, local societies and economies. It is advocated that a holistic or system approach taking into account the influence of multiple "drivers" on food safety is followed to predict the increased likelihood of occurrence of safety incidents so as to be better prepared to prevent, mitigate and manage associated risks. The value of using a Bayesian Network (BN) modelling approach for this purpose is demonstrated in this paper using food fraud as an example. Possible links between food fraud cases retrieved from the RASFF (EU) and EMA (USA) databases and features of these cases provided by both the records themselves and additional data obtained from other sources are demonstrated. The BN model was developed from 1393 food fraud cases and 15 different data sources. With this model applied to these collected data on food fraud cases, the product categories that thus showed the highest probabilities of being fraudulent were "fish and seafood" (20.6%), "meat" (13.4%) and "fruits and vegetables" (10.4%). Features of the country of origin appeared to be important factors in identifying the possible hazards associated with a product. The model had a predictive accuracy of 91.5% for the fraud type and demonstrates how expert knowledge and data can be combined within a model to assist risk managers to better understand the factors and their interrelationships. Copyright © 2016 Elsevier Ltd. All rights reserved.

  12. 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

  13. 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...

  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. 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 ...

  16. 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.

  17. Social capital, the miniaturisation of community and consumption of homemade liquor and smuggled liquor during the past year. A population-based study.

    Science.gov (United States)

    Lindström, Martin

    2005-12-01

    To study the impact of social participation, trust and the miniaturisation of community, i.e. high social participation/low trust, on consumption of homemade liquor and smuggled liquor during the past year. The Scania 2000 public health survey is a cross-sectional, postal questionnaire study. A total of 13,604 persons aged 18-80 years were included. A logistic regression model was used to investigate the association between the social capital variables and illegal alcohol consumption. The multivariate analyses analysed the importance of confounders (age, country of origin, education and economic stress) on the differences in consumption of homemade and smuggled liquor according to the social capital variables. A 28.2% proportion of all men and 14.9% of all women had consumed homemade liquor during the past year. The proportions who had consumed smuggled liquor during the past year were even higher, 40.1% among men and 21.4% among women. Both forms of illegal alcohol consumption were significantly positively associated with social participation and negatively associated with trust. The miniaturisation of community category, i.e. high social participation/low trust, had significantly higher risks of consumption during the past year of the consumption of both forms of illegally provided alcohol compared to the high social capital (high social participation/high trust) category, while the low social participation/high trust category had significantly lower risks. High social participation combined with low trust is positively associated with consumption of illegally provided alcohol. The results have implications for alcohol prevention programs, because structural/social factors that may hinder information and norms concerning illegal alcohol have been identified in this study.

  18. 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.

  19. 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.

  20. 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.

  1. 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.

  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. 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.

  4. 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.

  5. 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.

  6. 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.

  7. 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...

  8. The outcome of drug smuggling by 'body packers'--the British experience.

    Science.gov (United States)

    Bulstrode, N; Banks, F; Shrotria, S

    2002-01-01

    Body packing or internal concealment used by drug dealers to smuggle illicit substances, puts the body packer at risk of both imprisonment and death. We report our experience over a 4 year period from January 1996 to December 1999 of suspects presenting to our hospital (the largest series in Europe). A total of 572 cases were assessed radiographically and 180 were shown to be carrying foreign bodies. The commonest reasons for admission were suspected overdose or gastrointestinal obstruction. Thirty-six cases were admitted, of whom 7 required surgical intervention. No deaths occurred. Of all people detained for smuggling by internal concealment into Britain during this period, 27% were seen in our hospital. These cases may present alone or escorted by Her Majesty's Customs and Excise personnel, and one must be aware of this possibility even when situated away from a port of entry.

  9. Validation of a BOTDR-based system for the detection of smuggling tunnels

    Science.gov (United States)

    Elkayam, Itai; Klar, Assaf; Linker, Raphael; Marshall, Alec M.

    2010-04-01

    Cross-border smuggling tunnels enable unmonitored movement of people, drugs and weapons and pose a very serious threat to homeland security. Recently, Klar and Linker (2009) [SPIE paper No. 731603] presented an analytical study of the feasibility of a Brillouin Optical Time Domain Reflectometry (BOTDR) based system for the detection of small sized smuggling tunnels. The current study extends this work by validating the analytical models against real strain measurements in soil obtained from small scale experiments in a geotechnical centrifuge. The soil strains were obtained using an image analysis method that tracked the displacement of discrete patches of soil through a sequence of digital images of the soil around the tunnel during the centrifuge test. The results of the present study are in agreement with those of a previous study which was based on synthetic signals generated using empirical and analytical models from the literature.

  10. Role of radiology in a national initiative to interdict drug smuggling: the Dutch experience.

    Science.gov (United States)

    Algra, Paul R; Brogdon, Byron G; Marugg, Roque C

    2007-08-01

    The purpose of this pictorial essay is to describe the role of radiology in a national initiative to intercept illegal narcotics concealed within the bodies of human transporters. Radiologic examination is increasingly important in identifying intracorporeal drug smuggling as improved wrapping techniques undermine the usefulness of blood and urine testing and clinical observation. Detection rates of high accuracy, sensitivity, and specificity are achieved by experienced radiologists.

  11. [The scale of border trade, tax-free import and tobacco smuggling to Norway].

    Science.gov (United States)

    Lund, Karl Erik

    2004-01-08

    There are no studies of the relative significance in Norway of registered sales, tax-free import, border trade or smuggling of tobacco. The estimated registered sales of tobacco are based on data from the Norwegian customs and excise authorities. The border trade and tax-free import estimates were based on nation-wide, representative surveys of daily smokers aged 16-74 carried out by Statistics Norway for the years 1990-1993 and 1997-2001. There are no detailed data on the scale of smuggling other than confiscation statistics compiled by the customs and excise authorities. It is assumed that confiscations amount to about a tenth of the total amount smuggled into the country. The unregistered consumption of cigarettes and tobacco has been on the rise since the early 1990s; in the years 1997-2001 it accounted for about a quarter of total consumption. Broken down, the figures are as follows: 11% was purchased in Sweden, 5% in Denmark, 9% in other foreign countries; 1% was smuggled into the country. The rise in unregistered tobacco consumption is putting further pressure on the high Norwegian taxes on tobacco. But if taxes were cut, domestic demand would rise, and hence have little or even negative impact on revenue flowing to the government from the legal tobacco market and probably little impact on the levels of imported tobacco through tax-free arrangements or cross-border trade. Hence, although the price gap between Norway and neighbouring countries narrows, we must assume that the motivation to acquire tobacco will remain unaffected while Norwegians continue to travel to Sweden to stock up on inexpensive meat produce.

  12. Smuggling, non-fundamental uncertainty, and parallel market exchange rate volatility

    OpenAIRE

    Richard Clay Barnett

    2003-01-01

    We explore a model where smuggling and a parallel currency market arise, owing to government restrictions that prevent agents from legally holding foreign exchange. Despite such restrictions, agents are able to diversify their savings, holding both domestic and parallel foreign cash, basing their portfolio allocation on current and prospective parallel exchange rates. We attribute movements in parallel rates to non-fundamental uncertainty. The model generates equilibria with both positive and...

  13. 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

  14. State and Smuggling in Modern China: The Case of Guangzhouwan/Zhanjiang

    Directory of Open Access Journals (Sweden)

    Steven Pieragastini

    2017-12-01

    Full Text Available The Leizhou Peninsula in western Guangdong (concurrent with the present-day municipality of Zhanjiang has at several points in history been an important site of exchange, both licit and illicit in the eyes of central authorities. The French gained control of the area from the weakened Qing government in 1898–1899 and established their “leased territory” of Guangzhouwan. Administered as part of French Indochina, Guangzhouwan became a fiefdom of smugglers, pimps, and pirates, never developing into the rival to Hong Kong that the French hoped it would become. After a brief Japanese occupation, the French returned the leased territory to the government of Chiang Kai-shek (Jiang Jieshi after World War II, but their colonial presence left a legacy of trafficking, violence, and anti-imperialism that emboldened Communist guerrillas in the area. Once the Communists came into power in 1949, they subjected Zhanjiang and other liminal spaces along the Chinese coast to vigorous anti-smuggling and anti-drug campaigns. But a return to smuggling in the Reform Era (1978–present suggests that the successful repression of smuggling in the Mao era may have been a temporary exception to the historical rule in this region.

  15. 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.

  16. 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.

  17. 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.

  18. 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.

  19. 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 ...

  20. 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 ...

  1. 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...

  2. The company you keep: spreading effects of financial fraud on investor trust.

    Science.gov (United States)

    Bernet, Patrick Michael; Getzen, Thomas E

    2007-01-01

    Investor trust is valuable to health care organizations. Without it, they may face higher capital costs. This study explores recent cases of fraud and the appearance of impropriety by health care organizations, focusing on the manners in which trust was violated, the systems that allowed those violations, and the effects on financial markets. Increases in the incidence and scale of such transgressions may be harbingers of worse times ahead. This article examines how recent events have affected the cost of capital, and what health care organizations can do to avoid being judged by the company they keep.

  3. 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...

  4. 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...

  5. 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.

  6. Medicare and state health care programs: fraud and abuse, civil money penalties and intermediate sanctions for certain violations by health maintenance organizations and competitive medical plans--HHS. Final rule.

    Science.gov (United States)

    1994-07-15

    This final rule implements sections 9312(c)(2), 9312(f), and 9434(b) of Public Law 99-509, section 7 of Public Law 100-93, section 4014 of Public Law 100-203, sections 224 and 411(k)(12) of Public Law 100-360, and section 6411(d)(3) of Public Law 101-239. These provisions broaden the Secretary's authority to impose intermediate sanctions and civil money penalties on health maintenance organizations (HMOs), competitive medical plans, and other prepaid health plans contracting under Medicare or Medicaid that (1) substantially fail to provide an enrolled individual with required medically necessary items and services; (2) engage in certain marketing, enrollment, reporting, or claims payment abuses; or (3) in the case of Medicare risk-contracting plans, employ or contract with, either directly or indirectly, an individual or entity excluded from participation in Medicare. The provisions also condition Federal financial participation in certain State payments on the State's exclusion of certain prohibited entities from participation in HMO contracts and waiver programs. This final rule is intended to significantly enhance the protections for Medicare beneficiaries and Medicaid recipients enrolled in a HMO, competitive medical plan, or other contracting organization under titles XVIII and XIX of the Social Security Act.

  7. 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...

  8. 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.

  9. Property & Peace: Insurgency, Strategy and the Statute of Frauds

    Science.gov (United States)

    2009-05-01

    naturalized Brazilian of American birth working for years in support of indigenous rights in the Amazon region.70 As the news media put it, she had...easily includes ink, leather, edible rodents , hardwoods, African palm oil, cigarettes, quinine, counterfeit monies, music CDs, bananas, etc. The smuggling...the FARC that went with it. It especially helped secure the FARC’s southern line of communication out of Colombia into Ecuador and Peru . Within

  10. Maritime security report. April 1997 [Maritime smuggling of drugs and contraband goods through Haiti adversely impacting legitimate commerce and development; Partnering : a key to growing challenges confronting maritime security

    Science.gov (United States)

    1997-04-01

    Haiti is a significant transshipment conduit for South American cocaine destined for the United States. This smuggling is facilitated by Haitis system of seaports which remain largely unmonitored. Smuggling and trafficking contraband merchandise aver...

  11. Analisa Kejahatan Penyelundupan Manusia Berdasarkan Smuggling of Migrants Protocol Ditinjau dari Perspektif Perlindungan Pencari Suaka: Studi Kasus Pengungsi Rohingnya

    Directory of Open Access Journals (Sweden)

    Diajeng Wulan Christianti

    2016-12-01

    Full Text Available Abstrak Eksodus besar-besaran etnis muslim Rohingya keluar Myanmar kembali terjadi sebagai akibat dilakukannya pembakaran desa, eksekusi, hingga pemerkosaan oleh militer Myanmar di Rakhine. Meskipun mereka harus rela membayar mahal, cara penyelundupan manusia kerap mereka gunakan karena cara formal untuk bisa masuk ke negara lain tidak dimungkinkan. Tindakan penyelundupan manusia adalah tindak pidana dalam Smuggling Protocol di mana negara-negara yang disinggahi pengungsi Rohingya seperti Thailand, Bangladesh, bahkan Indonesia telah menjadi negara pihak. Akibatnya, Pemerintah Thailand dan Bangladesh kerap menangkap pengungsi Rohingya yang masuk ke negaranya bahkan mengusir mereka untuk kembali ke Myanmar. Padahal, sebagai pencari suaka yang terancam persekusi, etnis Rohingya dilindungi oleh hukum Hak Asasi Manusia khususnya prinsip non-refoulement. Artikel ini menganalisa dilema antara aturan Smuggling Protokol yang bertujuan mencegah dan menegakan hukum atas terjadinya kejahatan penyelundupan manusia dengan kewajiban memberikan pengaman untuk melindungi hak-hak para pengungsi yang terancam persekusi. Artikel ini berkesimpulan bahwa meskipun Smuggling Protocol mampu untuk memberikan keseimbangan antara penegakan hukum kejahatan perlindungan manusia dan perlindungan pencari suaka, akan tetapi pada akhirnya semua tergantung dari keinginan negara untuk menerapkan Smuggling Protocol tersebut melalui aturan implementasi yang jelas namun proporsional. Abstract Again, thousands of Rohingya flee Myanmar to escape persecution after they saw their homes burned down, their family executed, and also suffered rape and torture by the Myanmar’s Military. In order to flee to Thailand or Bangladesh, Rohingyas often resort to using people smugglers and have to pay large amount of money. It is the only option left for desperate Rohingyas trying to save their lives. Smuggling of Migrants is criminal act under Smuggling Protocol. Thai and Bangladesh authorities

  12. 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.

  13. 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.

  14. 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

  15. Fraude douanière. Réflexion à travers le cas du District d’Abidjan/Customs fraud. Consideration based on the Abidjan District case

    Directory of Open Access Journals (Sweden)

    Bamba Ladji

    2017-04-01

    of their presence at the borders of their involvement in the import and export operations, customs clearance, technical standards and intellectual rights protection. Customs manage the flow of funds and the legislation of drugs, etc. They assume supervisory tasks, they provide on the whole territory, (dangerous goods for the health, safety or morals, counterfeit goods, prohibited goods under international commitments, the goods being subject of international fraud trends. Some of these so-called sensitive goods under the category of highly taxed goods at entry (Article 7 designated by order of the Minister of Economy and Finance as those for which all customs duties, levies and charges various applicable to imports represent more than 20% of their value, or category of prohibited goods (Article 38. So this article aims to describe customs fraud as it is conducting in Abidjan. We will show, that fraudsters adapt existing structures, so it is interesting to understand the modus operandi of the fraudsters and their coping strategies.

  16. Agony of the ecstasy: report of five cases of MDMA smuggling.

    Science.gov (United States)

    Low, V H S; Dillon, E K

    2005-10-01

    The international smuggling of illicit drugs by the ingestion or rectal insertion of drug-filled packages is recognized in the trafficking of heroin and cocaine. Customs authorities, with suspicion of such activities, presented five subjects. The legally allowed radiological examination comprising one supine abdominal radiograph was performed. Radiographic findings demonstrated the presence of multiple enteric oval, capsule-shaped packages of soft tissue density. This was confirmed following supervised evacuation of bowel contents induced by the administration of laxatives. Analysis of the concealed material identified ecstasy (methylenedioxymethamphetamine (MDMA)), a substance not previously reported as transported by this route.

  17. By Land, Sea, or Air A Comparative Analysis of Cartel Smuggling Strategies

    Science.gov (United States)

    2017-06-01

    affected by the United States’ actions to counter drug smuggling. According to Watt and Zepeda, “By 1914 counternarcotic legislation in the United...Colombia’s interior, $5,500 to $7,000 at Colombian ports, and $24,000 to $27,000 wholesale on the street in the United States depending on the...http://www.overview.uscg.mil/ Missions/. 182 Ibid. 183 Ibid. 48 environmental protection; and [I]ce operations.”184 In order for USCG personnel

  18. 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. ...

  19. 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...

  20. 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. ...

  1. 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.

  2. 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.

  3. 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

  4. An Analysis of Some Highly-Structured Networks of Human Smuggling and Trafficking from Albania and Bulgaria to Belgium

    Directory of Open Access Journals (Sweden)

    Johan Leman

    2006-09-01

    Full Text Available The authors examine the logistic ecology of 30 large-scale networks that were active in human smuggling and trafficking from Albania and Bulgaria to Belgium (1995–2003. Ten networks were studied in greater detail in order to determine three final profiles of networks, based on their use of structural and operational intermediary structures. They are called the “individual infiltration” and the “structural infiltration” human smuggling patterns, and the “violent-control prostitution” trafficking pattern. It should be noted that the business is organized in such a way that the organizers of the logistical support are never inculpated.

  5. 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...

  6. 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

  7. 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...

  8. 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

  9. 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...

  10. 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...

  11. 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.

  12. 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.

  13. 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%.

  14. 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...

  15. 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…

  16. 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...

  17. 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...

  18. 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

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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

  4. 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.

  5. A cluster of cutaneous leishmaniasis associated with human smuggling.

    Science.gov (United States)

    Cannella, Anthony P; Nguyen, Bichchau M; Piggott, Caroline D; Lee, Robert A; Vinetz, Joseph M; Mehta, Sanjay R

    2011-06-01

    Cutaneous leishmaniasis (CL) is rarely seen in the United States, and the social and geographic context of the infection can be a key to its diagnosis and management. Four Somali and one Ethiopian, in U.S. Border Patrol custody, came to the United States by the same human trafficking route: Djibouti to Dubai to Moscow to Havana to Quito; and then by ground by Columbia/Panama to the United States-Mexico border where they were detained. Although traveling at different times, all five patients simultaneously presented to our institution with chronic ulcerative skin lesions at different sites and stages of evolution. Culture of biopsy specimens grew Leishmania panamensis. Soon thereafter, three individuals from East Africa traveling the identical route presented with L. panamensis CL to physicians in Tacoma, WA. We document here the association of a human trafficking route and new world CL. Clinicians and public health officials should be aware of this emerging infectious disease risk.

  6. Smuggling as the “key to a combined market”: British American Tobacco in Lebanon

    Science.gov (United States)

    Nakkash, R; Lee, K

    2008-01-01

    Objectives: To understand the strategy of British American Tobacco (BAT) and other transnational tobacco companies (TTCs) to gain access to the Lebanese market, which has remained relatively closed under monopoly ownership and political instability. Methods: Analysis of internal industry documents, local language secondary sources and industry publications. Results: TTCs have relied on legal and illegal channels to supply the Lebanese market since at least the 1970s. Available documents suggest smuggling has been an important component of BAT’s market entry strategy, transported in substantial quantities via middlemen for sale in Lebanon and neighbouring countries. TTCs took advantage of weak and unstable governance, resulting in uncertainty over the Regie’s legal status, and continued to supply the contraband trade despite appeals by the government to cease undermining its revenues. Since the end of the civil war in the early 1990s, continued uncertainty about the tobacco monopoly amid political instability has encouraged TTCs to seek a legal presence in the country, while continuing to achieve substantial sales through contraband. Conclusion: Evidence of the complicity of TTCs in cigarette smuggling extends to Lebanon and the Middle East where this trade has especially benefited from weak governance and chronic political instability. The regional nature of TTC strategy supports strong international cooperation under the Framework Convention on Tobacco Control to tackle the problem. PMID:18818226

  7. Smuggling as the "key to a combined market": British American Tobacco in Lebanon.

    Science.gov (United States)

    Nakkash, R; Lee, K

    2008-10-01

    To understand the strategy of British American Tobacco (BAT) and other transnational tobacco companies (TTCs) to gain access to the Lebanese market, which has remained relatively closed under monopoly ownership and political instability. Analysis of internal industry documents, local language secondary sources and industry publications. TTCs have relied on legal and illegal channels to supply the Lebanese market since at least the 1970s. Available documents suggest smuggling has been an important component of BAT's market entry strategy, transported in substantial quantities via middlemen for sale in Lebanon and neighbouring countries. TTCs took advantage of weak and unstable governance, resulting in uncertainty over the Regie's legal status, and continued to supply the contraband trade despite appeals by the government to cease undermining its revenues. Since the end of the civil war in the early 1990s, continued uncertainty about the tobacco monopoly amid political instability has encouraged TTCs to seek a legal presence in the country, while continuing to achieve substantial sales through contraband. Evidence of the complicity of TTCs in cigarette smuggling extends to Lebanon and the Middle East where this trade has especially benefited from weak governance and chronic political instability. The regional nature of TTC strategy supports strong international cooperation under the Framework Convention on Tobacco Control to tackle the problem.

  8. [Cocaine smuggling in the gastrointestinal tract--the case report with the review of literature].

    Science.gov (United States)

    Ciszowski, Krzysztof; Hydzik, Piotr; Waldman, Wojciech; Sein Anand, Jacek

    2005-01-01

    Body-packing is the way of psychoactive substances smuggling by swallowing of carefully prepared packages with drugs into the gastrointestinal tract or by insertion them into the vagina or the rectum, especially in order to avoid finding them by the custom service. Cocaine, as well as opiates, is the one of the most often smuggled drugs by so called body-packers. In the present study the first case of the body-packer from Malopolska region in Poland, who was observed in the Toxicology Department of the Collegium Medicum UJ, was described. The 29-year-old man swallowed 60 packages containing cocaine with a total net weight of about 500 grams. The plain abdominal radiography revealed multiple shadows of foreign bodies in the gastrointestinal tract, but the results of blood and urine cocaine measurements were negative. During the 37-hours stay in our department the patient was monitored (blood pressure, heart rate, temperature), laxatives and oral fluids were administered. All the packages were evacuated through the natural way and it was followed up by the control abdominal radiography. No symptoms of acute cocaine intoxication or any other complications were observed. According to the case there is also the thorough review of literature presented including the kinds of body-packing, the diagnostic methods used in recognizing of body-packers and the ways of their treatment taking into consideration the conservative management as well as surgical methods.

  9. Managing Migration: Is border control fundamental to anti-trafficking and anti- smuggling interventions?

    Directory of Open Access Journals (Sweden)

    Rebecca Miller

    2013-09-01

    Full Text Available Over the last several decades, globalisation and a growing concern over security issues, including transnational crime and terrorism, has shaped migration policies and the priorities of states. As migration rose to the top of many government agendas, a rapid tightening and regularisation of borders ensued in an attempt to keep undesirable, high-risk migrants out of potential destination countries. Concomitantly, transnational crimes, such as trafficking in persons and the smuggling of migrants, have been increasingly defined as border security problems. This article examines the extent to which border control is fundamental to anti-trafficking and anti-smuggling interventions, situating the debate within the wider nexus of globalisation and the securitisation of migration. Based upon their work with the United Nations Office on Drugs and Crime (UNODC Regional Centre for Southeast Asia and the Pacific, the authors take the standpoint that given it is the sovereign right of each state to control its border and regulate migration, the human rights of migrants must be considered within this realpolitik. Clearly, though, this claim is highly political and contentious. In the article, we explore some of the tensions and contradictions that have emerged in this debate, and then develop an argument to suggest that it is possible for states to combine managed migration and strict border controls with the protection of human rights in the current context of globalisation.

  10. The WCO/IAEA joint training programmes for customs services on radioactive material smuggling

    International Nuclear Information System (INIS)

    Saka, E.; Duftschmid, K.

    1998-01-01

    One of the milestones of the WCO Enforcement Programme on Combating nuclear and other radioactive materials smuggling is to raise awareness among Customs services and reinforce their enforcement programmes by providing them training materials and training courses. The International Atomic Energy Agency (IAEA) is recognized as a unique international organization in nuclear field to assist the WCO Secretariat by providing technical input in developing awareness/training materials and conducting training courses. In line with their policies for the effective combating of nuclear and other radioactive materials smuggling, both international organizations have agreed to co-operate by regular attendance each other's technical meetings. This approach was formalized with the signing of Memorandum of Understanding on 13 May 1997. The WCO and IAEA training strategy has been to give priority to the Eastern and Central Europe region and the first joint training course was held in Vienna for Customs Trainers on 2-6 June 1997 and the second course is scheduled for Customs and Police officers of the same region in September 1998. (author)

  11. 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...

  12. 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

  13. 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...

  14. 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 ...

  15. 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…

  16. 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. ...

  17. 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 ...

  18. 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…

  19. 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 ...

  20. 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 ...

  1. 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

  2. Smuggling Networks in the Gulf of Honduras and their Prosecution through the Captaincy General of Guatemala during the Eighteenth Century

    Directory of Open Access Journals (Sweden)

    Rafal Reichert

    2014-04-01

    Full Text Available This work demonstrates the existence of smuggling within the Captaincy General of Guatemala during the eighteenth century, explaining its local origins and development. The author analyzes illegal commerce not only as an economic event, but also as a social phenomenon grounded in networks of individuals from different social classes, both Hispanic and foreign.

  3. 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

  4. Detection of smuggling of nuclear material covered by a legal transport of radioactive material

    International Nuclear Information System (INIS)

    Safar, J.; Zsigrai, J.; Tam, N.C.; Lakosi, L.

    2001-01-01

    Full text: One of the worst scenarios for detection of illicit trafficking of nuclear material is when a legal transport of radioactive material is used to cover the radiation of the smuggled uranium. Feasibility study was performed in the Institute of Isotopes and Surface Chemistry of the Chemical Research Centre of the Hungarian Academy of Sciences (hereinafter: Institute) in order to study the possible on site measurement techniques and approaches applicable in such cases. As the type A and type B packages always incorporate a feature such as a seal, in a realistic scenario the confiscated nuclear material is expected to be placed outside the package. The passive neutron emission of the uranium is negligible for a reasonable isotopic abundance therefore the feasibility study was concentrating on non-destructive, passive gamma- spectrometric methods. Possible application of Nal (diameter 40x40 mm 3 , large planar (15x15x3 mm 3 ) and a hemispheric CdZnTe (500 mm 3 , and high purity Germanium detectors was investigated. During the on site measurements portable electronics, mini multichannel analyzer, palmtop and/or notebook computer were used. The shielding material of the packages was lead or depleted uranium. The smuggled material was simulated by a package of reactor fuel pellets containing low enriched or natural uranium (materials confiscated in earlier cases) and standards containing low enriched uranium. During the supposed scenario the portal monitor provides an indication of an elevated level of the environmental radioactivity. Then the responsible (e.g. customs) officer investigate the vehicle by a hand-held survey meter in order to search for peaks in dose rates. If a peak was localized, which is different from the position of the legally transported package(s) the officer requests for the expertise of the designated institutes. The following model cases provided the basic conclusion: 1. The legal transport of the radioactive material was simulated by a

  5. Quantitative and qualitative estimates of cross-border tobacco shopping and tobacco smuggling in France.

    Science.gov (United States)

    Lakhdar, C Ben

    2008-02-01

    In France, cigarette sales have fallen sharply, especially in border areas, since the price increases of 2003 and 2004. It was proposed that these falls were not due to people quitting smoking but rather to increased cross-border sales of tobacco and/or smuggling. This paper aims to test this proposition. Three approaches have been used. First, cigarette sales data from French sources for the period 1999-2006 were collected, and a simulation of the changes seen within these sales was carried out in order to estimate what the sales situation would have looked like without the presence of foreign tobacco. Second, the statements regarding tobacco consumed reported by the French population with registered tobacco sales were compared. Finally, in order to identify the countries of origin of foreign tobacco entering France, we collected a random sample of cigarette packs from a waste collection centre. According to the first method, cross-border shopping and smuggling of tobacco accounted for 8635 tones of tobacco in 2004, 9934 in 2005, and 9930 in 2006, ie, between 14% and 17% of total sales. The second method gave larger results: the difference between registered cigarette sales and cigarettes declared as being smoked was around 12,000 to 13,000 tones in 2005, equivalent to 20% of legal sales. The collection of cigarette packs at a waste collection centre showed that foreign cigarettes accounted for 18.6% of our sample in 2005 and 15.5% in 2006. France seems mainly to be a victim of cross-border purchasing of tobacco products, with the contraband market for tobacco remaining modest. in order to avoid cross-border purchases, an increased harmonization of national policies on the taxation of tobacco products needs to be envisaged by the European Union.

  6. Abdominal X-ray signs of intra-intestinal drug smuggling.

    Science.gov (United States)

    Niewiarowski, Sylwia; Gogbashian, Andrew; Afaq, Asim; Kantor, Robin; Win, Zarni

    2010-05-01

    "Body packers" either swallow or insert drug filled packets rectally or vaginally in order to smuggle illicit drugs. AXR is used routinely to screen suspects for the presence of intra-intestinal drug packages. AXR diagnosis can be difficult as stool or gas within the intestine may resemble ingested foreign bodies. We identify the frequency and co-existence of several signs; tic-tac sign, rosette sign, double condom sign, dense surrounding material, density and discover a new sign; parallelism, which will aid in increasing the radiological accuracy. We retrospectively reviewed 285 AXRs performed for suspicion of drug smuggling during the period of March 2006-March 2009 to identify the frequency of these signs. Of the 285 AXRs performed 59 were positive, 221 negative and five were indeterminate. The tic-tac sign was present in 93%, double condom sign in 73%, dense surrounding wrapping material in 36% and parallelism in 27%. Sixty one percentage of drug packages were iso-dense to faeces and 39% hyperdense. Twenty percentage of the positive abdominal radiographs demonstrated one of the radiographic signs, 39% demonstrated two signs, 32% demonstrated three and 7% four. The most common radiographic sign combination was the tic-tac sign with either dense surrounding material or double condom sign. The most commonly encountered radiographic sign is the tic-tac sign, followed by the double condom sign and dense surrounding material. We also discover a new sign, "parallelism" which although uncommon is highly specific. Accuracy is further increased by comparing the density of packages to faeces and looking for the co-existence of multiple signs. Copyright (c) 2010 Elsevier Ltd and Faculty of Forensic and Legal Medicine. All rights reserved.

  7. lllicit Radiological and Nuclear Trafficking, Smuggling and Security Incidents in the Black Sea Region since the Fall of the Iron Curtain – an Open Source Inventory

    Directory of Open Access Journals (Sweden)

    Alex P. Schmid

    2012-05-01

    Full Text Available Nuclear and radiological smuggling and trafficking incidents, events, and threats from the wider Black Sea area, 1990 – 2011  An Open Source Compilation prepared by Alex P. Schmid & Charlotte Spencer-Smith

  8. 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.

  9. 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...

  10. 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.

  11. 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.

  12. 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.

  13. 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.

  14. 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.

  15. 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

  16. 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.

  17. 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

  18. 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...

  19. 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...

  20. 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.

  1. 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.

  2. 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.

  3. 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.

  4. 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.

  5. 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.

  6. 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.

  7. Medicare and Medicaid fraud and abuse regulations.

    Science.gov (United States)

    Liang, F Z; Black, B L

    1991-11-01

    Specific business arrangements that are protected under legislation and regulations governing parties doing business with Medicare or Medicaid are discussed. Regulations implementing the Medicare and Medicaid Patient Protection Act of 1987 specify practices and activities that are not subject to criminal penalties under the antikickback provisions of the Social Security Act or to exclusion from Medicare or state health-care programs. As of July 29, 1991, all organized health-care settings that receive payments from either Medicare or state health-care programs must comply with these regulations. The final rule sets forth "safe harbors"--exceptions to prohibitions against (1) kickbacks, bribes, rebates, and other illegal activities involving remunerations for patient referrals and (2) inducements to purchase or lease goods paid for by Medicare or state health-care programs. The safe harbors comprise 11 broad categories--investment interests, space rental, equipment rental, personal services and management contracts, purchase of a medical practice, referral services, warranties, discounts, employees, group purchasing organizations, and waiver of deductibles and coinsurance. Implications for pharmacy are discussed. These regulations will affect the purchase of pharmaceuticals by institutional pharmacies. Each institution should review its current practices to determine whether they are within the safe harbors.

  8. The long postwar and the politics of penicillin: early circulation and smuggling in Spain, 1944-1954.

    Science.gov (United States)

    Santesmases, María Jesús

    2014-01-01

    In this paper I explore the early circulation of penicillin. I review the early distribution in Spain of a scarce product, reflect on the available sources about the illegal penicillin trade and discuss some cases of smuggling. I argue the early distribution of penicillin involved time and geography, a particular chronology of post Second World War geopolitics. Penicillin practices and experiences belong to this period, in a dictatorship that tolerated smuggling and illegal trade of other products, some, like penicillin, produced in neighbouring countries. As a commodity that crossed borders, penicillin, transiting between the law and hidden trade, between countries and social domains--between war fronts and from a war front to an urban site to be sold--reveals practices of the early years of prosperity in the 1950s. These transits were permanent tests of a society based on taxes and exchanges, law and bureaucracy, control, discipline and the creation of standards.

  9. 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 ...

  10. Analisa Kejahatan Penyelundupan Manusia Berdasarkan Smuggling of Migrants Protocol Ditinjau dari Perspektif Perlindungan Pencari Suaka: Studi Kasus Pengungsi Rohingnya

    OpenAIRE

    Diajeng Wulan Christianti

    2016-01-01

    Abstrak Eksodus besar-besaran etnis muslim Rohingya keluar Myanmar kembali terjadi sebagai akibat dilakukannya pembakaran desa, eksekusi, hingga pemerkosaan oleh militer Myanmar di Rakhine. Meskipun mereka harus rela membayar mahal, cara penyelundupan manusia kerap mereka gunakan karena cara formal untuk bisa masuk ke negara lain tidak dimungkinkan. Tindakan penyelundupan manusia adalah tindak pidana dalam Smuggling Protocol di mana negara-negara yang disinggahi pengungsi Rohingya seperti...

  11. 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.

  12. 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.

  13. The nuclear smuggling international technical working group: Making a difference in combating illicit trafficking

    International Nuclear Information System (INIS)

    Niemeyer, S.; Koch, L.

    2001-01-01

    The ITWG was first formed in 1995 for the purpose of fostering international cooperation for combating illicit trafficking of nuclear materials. The initial focus for the ITWG was on the development of nuclear forensics to help answer attribution questions regarding nuclear materials of unknown origin. More recently, the ITWG has also expanded its focus to include detection of nuclear materials during transit. This paper presents some of the key developments by this group and their potential impact for combating nuclear smuggling. The initial focus of the ITWG was to write a status report on international cooperation on nuclear smuggling forensic analysis. This report was submitted to the G-8 countries, and shortly thereafter, nuclear forensics was endorsed at the Moscow Summit in April, 1996, as part of an illicit trafficking program. The ITWG's primary goal is to develop a preferred approach to nuclear forensic investigations that is widely understood and accepted as credible. The technical elements include: 1) development of protocols for a) collection and preservation of evidence and b) for laboratory investigation; 2) prioritizing of techniques for forensic analysis; 3) development of forensic databanks to assist in interpretation; 4) executing inter-laboratory exercises; and 5) facilitating technical assistance to countries upon request. The development of protocols has been conducted jointly by law enforcement officials and laboratory scientists. A major focus during much of the past five years has been the development of a model action plan for nuclear forensics of seized nuclear materials. This action plan lays out the elements that are needed in the instance that illicit nuclear material is uncovered, e.g. incident response, crime scene analysis, collection of evidence (both radioactive and 'traditional' forensics, transportation to a nuclear facility, subsequent laboratory analysis, and then development of the case. At the most recent meeting (ITWG-6

  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. Fraud and deceit in medical research

    Directory of Open Access Journals (Sweden)

    Umran Sarwar

    2012-01-01

    Full Text Available Publication of medical research is the cornerstone for the propagation and dissemination of medical knowledge, culminating in significant effects on the health of the world′s population. However, instances of individuals and institutions subverting the ethos of honesty and integrity on which medical research is built in order to advance personal ambitions have been well documented. Many definitions to describe this unethical behavior have been postulated, although the most descriptive is the "FFP" (fabrication, falsification, and plagiarism model put forward by the United States′ Office of Research Integrity. Research misconduct has many ramifications of which the world′s media are all too keen to demonstrate. Many high-profile cases the world over have demonstrated this lack of ethics when performing medical research. Many esteemed professionals and highly regarded world institutions have succumbed to the ambitions of a few, who for personal gains, have behaved unethically in pursuit of their own ideals. Although institutions have been set up to directly confront these issues, it would appear that a lot more is still required on the part of journals and their editors to combat this behavioral pattern. Individuals starting out at very junior positions in medical research ought to be taught the basics of medical research ethics so that populations are not failed by the very people they are turning to for assistance at times of need. This article provides a review of many of the issues of research misconduct and allows the reader to reflect and think through their own experiences of research. This hopefully will allow individuals to start asking questions on, what is an often, a poorly discussed topic in medical research.

  16. Drug smuggling by body packing: what radiologists should know about it.

    Science.gov (United States)

    Hergan, Klaus; Kofler, Karl; Oser, Wolfgang

    2004-04-01

    Body packing is a distinct method for smuggling drugs. What radiologists need to know is discussed in this pictorial review. Radiologists are confronted with diagnostic imaging of body packers because of two main reasons: complications of body packing and identifying drug packets within the gastrointestinal tract. The standard examination used is plain X-ray of the abdomen in an upright and a supine position. Computed tomography is occasionally used but nevertheless described as a very accurate diagnostic tool. Ultrasound and MR imaging do not play an important role in that field. Depending on the purity of the drug, three different forms of attenuation have been described: hashish is denser than stool; cocaine appears similar to stool; and heroin has a gaseous transparence. The packets are of a round to oval form, usually of a particular uniformity and rarely confused with scybala if arranged like a pearl chain; therefore, plain X-ray is the method of choice to detect drug-filled packets within the gastrointestinal tract of body packers.

  17. The study of suspicious cases to body smuggling in Loghman Hospital 1999-2000

    Directory of Open Access Journals (Sweden)

    Hoseinian Moghadam H

    2001-11-01

    Full Text Available One method of drug smuggling is body packing or body stuffing, placement of narcotics (opium, heroin, hashish, … inside intestinal tract for transfer from city to city or country to country. Estimating of the methods for transferring, content of packets, packaging, cause of death and results of diagnostic and therapeutic methods can effectively decrease the number of body packer and law execution. This study is case series by randomized sampling. Several parameters such as sex, age, marital status, addiction, job, level of education, type of opioids and their weight and number of packets, result of abdominal X-ray, surgery needs, were collected from April 1999 to December 2000. Through this period of time, 32 male smuggler who had swallowed drug packets were detained. The average age was 41 years (max=62, min=20. The minimum weight of the opium carried by this smugglers was below 20 gram and maximum weight was 1000 grams (median=360 grams. The minimum number of packets were one packet and maximum number of packets were 54 (median=10 packets. In 84 percent of body smugglers the content of packets was opium, 13 percent was heroin and 3 percent was hashish. From the cases, 81 percent of smugglers were addicts themselves. Death occurred in 7 cases from which 3 were after surgery.

  18. Preliminary evaluation of a fluorescence and radioisotope nuclear smuggling deterrence tag - final report (IL500E)

    International Nuclear Information System (INIS)

    Hartenstein, S.D.; Aryaeinejad, R.; Delmastro, J.R.

    1997-04-01

    This report summarizes the efforts completed in identifying candidate fluorescence compounds and radioisotopes for a developing tagging system. The tagging system is being developed as a deterrent to nuclear smuggling, by providing a means of: (1) tracing materials and pilferers to the facility of origin for any recovered special nuclear materials, (2) inventory control of long-term stored items containing special nuclear materials, and (3) tracking materials transferred between facilities. The system uses three types of materials to cover a range of applications intended to prevent the pilfering of special nuclear materials. One material, fluorescent compounds which are invisible without ultraviolet or near-infrared detection systems, is marked on controlled items with a tracking pattern that corresponds to a specified item in a specified location in the data control system. The tagging system uses an invisible, fluorescent dusting powder to mark equipment and personnel who inappropriately handle the tagged material. The tagging system also uses unique combinations of radionuclides to identify the facility of origin for any special nuclear material. This report also summarizes the efforts completed in identifying hardware that will be used for the tagging system. This hardware includes the devices for applying the tagging materials, the commercially available fluorescence detection systems, and gamma ray detection systems assembled from existing, commercially available technologies

  19. Preliminary evaluation of a fluorescence and radioisotope nuclear smuggling deterrence tag - final report (IL500E)

    Energy Technology Data Exchange (ETDEWEB)

    Hartenstein, S.D.; Aryaeinejad, R.; Delmastro, J.R. [and others

    1997-04-01

    This report summarizes the efforts completed in identifying candidate fluorescence compounds and radioisotopes for a developing tagging system. The tagging system is being developed as a deterrent to nuclear smuggling, by providing a means of: (1) tracing materials and pilferers to the facility of origin for any recovered special nuclear materials, (2) inventory control of long-term stored items containing special nuclear materials, and (3) tracking materials transferred between facilities. The system uses three types of materials to cover a range of applications intended to prevent the pilfering of special nuclear materials. One material, fluorescent compounds which are invisible without ultraviolet or near-infrared detection systems, is marked on controlled items with a tracking pattern that corresponds to a specified item in a specified location in the data control system. The tagging system uses an invisible, fluorescent dusting powder to mark equipment and personnel who inappropriately handle the tagged material. The tagging system also uses unique combinations of radionuclides to identify the facility of origin for any special nuclear material. This report also summarizes the efforts completed in identifying hardware that will be used for the tagging system. This hardware includes the devices for applying the tagging materials, the commercially available fluorescence detection systems, and gamma ray detection systems assembled from existing, commercially available technologies.

  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. 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.)

  5. 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.

  6. 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.

  7. 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...

  8. 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.

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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

  17. 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.

  18. 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.

  19. 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.

  20. 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.

  1. 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....

  2. 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.

  3. ‘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.

  4. 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...

  5. 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.

  6. 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...

  7. 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...

  8. 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.

  9. 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.

  10. 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.

  11. Diversity of Physicians’ Handwriting and Name Stamp in Chemotherapy Prescriptions: Potential Target for Fraud

    Directory of Open Access Journals (Sweden)

    Asiyeh Amouei

    2018-02-01

    Full Text Available BBackgrounds: Verification and authentication of the paper-based handwritten prescriptions is of great importance for antineoplastic medications that are good targets for forgery and fraud. Pharmacists usually investigate handwriting, signature and name stamp of prescribers to verify prescriptions in Iran. Anecdotal reports of variations in handwriting and name stamp of physicians who wrote antineoplastic prescriptions raised concerns in this regard. The aim of the study was to investigate the reported diversity and evaluate the quality of writing physician identity and required items in antineoplastic prescriptions.Methods: All insured hand-written prescriptions contained at least one antineoplastic medication and were dispensed by four main authorized community pharmacies dispensing antineoplastic medications in Tehran during one month were included. Prescriptions that were written by specialties other than oncology-related fields were excluded. Prescriptions of each physician were evaluated considering handwriting and name stamp by experienced pharmacy staff and the frequency of detected handwriting and name stamp types was recorded.Results: Of the 11022 included prescriptions, 10944 were eligible and written by 241 physicians. Median (third quartile number of physicians’ prescriptions was 17 (51. Maximum number of observed handwriting and name stamp types were eight and six respectively. High prescribers tended to have several handwriting and name stamp types.Conclusion: The observed diversity and variation in handwriting and name stamp of the physicians in antineoplastic prescriptions may facilitate the entrance of forged prescription and makes fraud detection difficult. Administrative and regulatory interventions in addition to notification of health care professionals about the observed potential might be necessary.

  12. 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.

  13. 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

  14. 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.

  15. 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.

  16. 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...

  17. U.S. second line of defense: preventing nuclear smuggling across Russia's borders

    International Nuclear Information System (INIS)

    Ball, D. Y.

    1998-01-01

    Preventing the theft of weapons-usable highly enriched uranium and plutonium in Russia is one of the central security concerns facing the US today. The dissolution of the highly centralized USSR and the resulting societal crisis has endangered Russia's ability to protect its more than 200 metric tons of plutonium and 1000 tons of highly enriched uranium (roughly 8 kg Pu or 25 kg HEU is sufficient to make a bomb). Producing this fissile material is the most difficult and expensive part of nuclear weapons production and the US must make every effort to ensure that fissile material (and nuclear-related technologies) does not reach the hands of terrorist groups, rogue states or other potential proliferators. In response to this concern, the US has undertaken a number of initiatives in partnership with Russia and other FSU states to prevent the theft of fissile material. The Material Protection, Control and Accounting Program (MPC and A) was begun in 1993 to prevent the theft of nuclear materials from Russian civilian complexes, that is facilities not under control of the Ministry of Defense, which is largely responsible for possession and oversight of nuclear weapons. The MPC and A program is considered the first line of defense against theft of nuclear material because its goal is to prevent theft of material at production and storage facilities. This year the Department of Energy (DOE) initiated a new program called the Second Line of Defense (SLD), the goal of which is to assist Russia in preventing the smuggling of nuclear material and weapons at its borders, either by land, sea or air. The SLD program represents an important phase in the overall effort to ensure the security of nuclear material and weapons in Russia. However, as the US engages Russian customs officials in this important project, Americans should keep in mind that providing equipment--even indigenous equipment--is insufficient by itself; material aid must be accompanied by rigorous inspection and

  18. Nuclear Smuggling Detection and Deterrence FY 2016 Data Analysis Annual Report

    Energy Technology Data Exchange (ETDEWEB)

    Enders, Alexander L. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Harris, Tyrone C. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Pope, Thomas C. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Patterson, Jeremy B. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States)

    2017-01-01

    The National Nuclear Security Administration’s Office of Nuclear Smuggling Detection and Deterrence (NSDD) has facilitated the installation of more than 3,500 radiation portal monitors (RPMs) at 606 sites in 56 countries worldwide. This collection of RPMs represents the world’s largest network of radiation detectors and provides one element in the defense-in-depth approach that supports the Global Nuclear Detection Architecture. These systems support NSDD’s mission to build partner country capability to deter, detect, and interdict the illicit transport of radiological and fissile material through strategic points of entry and exit at seaports, airports, and border crossings. NSDD works collaboratively with partner countries and international organizations to optimize the operation of these RPMs. The large amount of data provided by NSDD partner countries highlights the close cooperation and partnerships NSDD has built with 56 countries around the world. Thirty-seven of these countries shared at least some RPM-related data with NSDD in fiscal year 2016. This significant level of data sharing is a key element that distinguishes the NSDD office as unique among nuclear nonproliferation programs and initiatives: NSDD can provide specific, objective, data-driven decisions and support for sustaining the radiation detection systems it helped deploy. This data analysis report summarizes and aggregates the RPM data provided to the NSDD office for analysis and review in fiscal year 2016. The data can be used to describe RPM performance and characterize the wide diversity of NSDD deployment sites. For example, NSDD deploys detector systems across sites with natural background radiation levels that can vary by a factor of approximately six from site to site. Some lanes have few occupancies, whereas others have approximately 8,000 occupancies per day and the different types of cargo that travel through a site can result in site-wide alarm rates that range from near 0% at

  19. 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...

  20. 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

  1. 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.

  2. 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.

  3. 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

  4. 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...

  5. 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.

  6. Maritime security report : cocaine smuggling from South America to Europe and the United States increased in 2000 via commercial maritime and other modes of transport

    Science.gov (United States)

    2001-09-01

    An increase in the detected and estimated transatlantic flow of cocaine smuggled from South America to the United States and Europe in 2000 has been reported by the U.S. Office of National Drug Control Policy (ONDCP). According to the ONDCP "Annual A...

  7. 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...

  8. 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...

  9. 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...

  10. 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

  11. 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...

  12. The Nuclear Smuggling International Technical Working Group: Making a difference in combating illicit trafficking

    International Nuclear Information System (INIS)

    Niemeyer, S.; Koch, L.

    2002-01-01

    Full text: The ITWG was first formed in 1995 for the purpose of fostering international cooperation for combating illicit trafficking of nuclear materials. The initial focus for the ITWG was on the development of nuclear forensics to help answer attribution questions regarding nuclear materials of unknown origin. More recently, the ITWG has also expanded its focus to include detection of nuclear materials during transit. This paper presents some of the key developments by this group and their potential impact for combating nuclear smuggling. The initial focus of the ITWG was to write a status report on international cooperation on nuclear smuggling forensic analysis. This 26-page report summarized previous work on nuclear forensics and gave an initial analysis on prioritizing techniques and methods for forensic analysis regarding source and route attribution. This report was submitted to the G-8 countries, and shortly thereafter, nuclear forensics was endorsed at the Moscow Summit in April, 1996, as part of an illicit trafficking program. The work of the ITWG has also been noted at subsequent summit declarations, e.g. Cologne. The ITWG's primary goal is to develop a preferred approach to nuclear forensic investigations that is widely understood and accepted as credible. The technical elements include: 1) development of protocols for a) collection and preservation of evidence and b) for laboratory investigation, 2) prioritizing of techniques for forensic analysis, 3) development of forensic databanks to assist in interpretation, 4) executing inter-laboratory exercises, and 5) facilitating technical assistance to countries upon request. The development of protocols has been conducted jointly by law enforcement officials and laboratory scientists. A major focus during much of the past six years has been the development of a model action plan for nuclear forensics. This action plan lays out the elements that are needed in the instance that illicit nuclear material is

  13. 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.

  14. 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.

  15. 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...

  16. 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.

  17. 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...

  18. 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

  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. Modeling most likely pathways for smuggling radioactive and special nuclear materials on a worldwide multimodal transportation network

    Energy Technology Data Exchange (ETDEWEB)

    Saeger, Kevin J [Los Alamos National Laboratory; Cuellar, Leticia [Los Alamos National Laboratory

    2010-01-01

    Nuclear weapons proliferation is an existing and growing worldwide problem. To help with devising strategies and supporting decisions to interdict the transport of nuclear material, we developed the Pathway Analysis, Threat Response and Interdiction Options Tool (PATRIOT) that provides an analytical approach for evaluating the probability that an adversary smuggling radioactive or special nuclear material will be detected during transit. We incorporate a global, multi-modal transportation network, explicit representation of designed and serendipitous detection opportunities, and multiple threat devices, material types, and shielding levels. This paper presents the general structure of PATRIOT, and focuses on the theoretical framework used to model the reliabilities of all network components that are used to predict the most likely pathways to the target.

  1. Modeling most likely pathways for smuggling radioactive and special nuclear materials on a worldwide multi-modal transportation network

    Energy Technology Data Exchange (ETDEWEB)

    Saeger, Kevin J [Los Alamos National Laboratory; Cuellar, Leticia [Los Alamos National Laboratory

    2010-10-28

    Nuclear weapons proliferation is an existing and growing worldwide problem. To help with devising strategies and supporting decisions to interdict the transport of nuclear material, we developed the Pathway Analysis, Threat Response and Interdiction Options Tool (PATRIOT) that provides an analytical approach for evaluating the probability that an adversary smuggling radioactive or special nuclear material will be detected during transit. We incorporate a global, multi-modal transportation network, explicit representation of designed and serendipitous detection opportunities, and multiple threat devices, material types, and shielding levels. This paper presents the general structure of PATRIOT, all focuses on the theoretical framework used to model the reliabilities of all network components that are used to predict the most likely pathways to the target.

  2. Assessing Detecting and Deterring the Threat of Maritime Nuclear and Radiological Smuggling in the Western Indian Ocean Region

    Energy Technology Data Exchange (ETDEWEB)

    Khan, M. Umer [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States). Cooperative Monitoring Center

    2017-03-01

    This paper proposes that current maritime smuggling routes in the western Indian Ocean region are similar to those in the past and that the motivations of terrorist groups and the presence of radioactive sources in the Indian Ocean littoral and other states present a significant security threat. The majority of regional terrorist groups have a hybrid structure, piggybacking on criminal activity to fund their terror activities. Additionally, states have used maritime routes in the Indian Ocean region to transport nuclear materials and missiles. Thus, the maritime dimension of such threats remains, and may be increasing. This paper focuses on issues, motivations, pathways, and methods to detect and interdict nuclear and radiological trafficking. It analyzes the potential use of maritime technology applications for radiation detection and presents recommendations for states and multinational nonproliferation advocacy organizations to address the threat in the Indian Ocean region.

  3. Locating sensors for detecting source-to-target patterns of special nuclear material smuggling: a spatial information theoretic approach.

    Science.gov (United States)

    Przybyla, Jay; Taylor, Jeffrey; Zhou, Xuesong

    2010-01-01

    In this paper, a spatial information-theoretic model is proposed to locate sensors for detecting source-to-target patterns of special nuclear material (SNM) smuggling. In order to ship the nuclear materials from a source location with SNM production to a target city, the smugglers must employ global and domestic logistics systems. This paper focuses on locating a limited set of fixed and mobile radiation sensors in a transportation network, with the intent to maximize the expected information gain and minimize the estimation error for the subsequent nuclear material detection stage. A Kalman filtering-based framework is adapted to assist the decision-maker in quantifying the network-wide information gain and SNM flow estimation accuracy.

  4. Locating Sensors for Detecting Source-to-Target Patterns of Special Nuclear Material Smuggling: A Spatial Information Theoretic Approach

    Directory of Open Access Journals (Sweden)

    Xuesong Zhou

    2010-08-01

    Full Text Available In this paper, a spatial information-theoretic model is proposed to locate sensors for detecting source-to-target patterns of special nuclear material (SNM smuggling. In order to ship the nuclear materials from a source location with SNM production to a target city, the smugglers must employ global and domestic logistics systems. This paper focuses on locating a limited set of fixed and mobile radiation sensors in a transportation network, with the intent to maximize the expected information gain and minimize the estimation error for the subsequent nuclear material detection stage. A Kalman filtering-based framework is adapted to assist the decision-maker in quantifying the network-wide information gain and SNM flow estimation accuracy.

  5. 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.

  6. 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.

  7. 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.

  8. 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.

  9. 78 FR 46339 - Medicare, Medicaid, and Children's Health Insurance Programs: Announcement of Temporary Moratoria...

    Science.gov (United States)

    2013-07-31

    ...] Medicare, Medicaid, and Children's Health Insurance Programs: Announcement of Temporary Moratoria on... combat fraud, waste, and abuse in Medicare, Medicaid, and the Children's Health Insurance Program (CHIP... Health Insurance Programs; Additional Screening Requirements, Application Fees, Temporary Enrollment...

  10. 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

  11. 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...

  12. 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.

  13. 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...

  14. 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...

  15. 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...

  16. 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

  17. HUMAN SMUGGLING AND TRAFFICKING IN CROATIAN CRIMINAL LEGISLATION AND JURISPRUDENCE (analysis of the situation de lege lata with proposals de lege ferenda

    Directory of Open Access Journals (Sweden)

    Vanda Božić

    2015-01-01

    Full Text Available The author of the paper provides an overview and analysis of Croatian criminal legislation with regard to criminal activities of human smuggling and trafficking. She points out to the similarities and differences between the criminal acts of illegal transfer of persons across the state border or illegal entering, movement and residence in the Republic of Croatia, other EU Member States or signatories of the Schengen Agreement and human trafficking, comparing and analyzing the legal norms of the old and the new Criminal Code of the Republic of Croatia, international instruments and jurisprudence. Emphasized is the importance of early recognition of the criminal act, especially for the victims. Attention is drawn to the disparity of case law on matters of personal gain as an essential element of this criminal activity, but also to the absence of clearly defining the act of attempting illegal entering, movement and residence in the Republic of Croatia, other EU Member States or signatories of the Schengen Agreement. This paper investigates and analyzes the current situation regarding illegal crossing of state borders of the Republic of Croatia on the basis of available statistical data. Conducted was the analysis of the situation de lege lata in case law in relation to persons registered, accused and convicted of human smuggling and, also, especially for human trafficking. In conclusion, given are the proposals and measures de lege ferenda that need to be implemented in order to combat human smuggling and trafficking, and to successfully fight this type of organized crime.

  18. 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.

  19. ¿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...

  20. 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 ...

  1. 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.

  2. 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.

  3. 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...

  4. 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...

  5. 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...

  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. 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.

  8. 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.

  9. 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

  10. 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),.

  11. 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...

  12. 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...

  13. 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...

  14. 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

  15. 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 ...

  16. 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.

  17. 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…

  18. 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

  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. 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

  1. 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...

  2. 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...

  3. 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,

  4. 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

  5. 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...

  6. 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...

  7. 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

  8. 28 CFR 104.71 - Procedures to prevent and detect fraud.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Procedures to prevent and detect fraud. 104.71 Section 104.71 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) SEPTEMBER 11TH VICTIM COMPENSATION FUND OF 2001 Measures To Protect the Integrity of the Compensation Program § 104.71 Procedures to...

  9. Detection of Fraud with Agent–Based Models: the 2006 Mexican Election

    Directory of Open Access Journals (Sweden)

    Gonzalo Castañeda

    2010-07-01

    Full Text Available In this paper an innovative tool is applied for the detection of electoral fraud by analyzing statistical distributions of the official results. With this aim a computational model is developed to describe the dynamics of an electoral campaign that conditions the individuals' political preferences. The agent–based model is built assuming that in a clean process the electoral outcome depends, essentially, on preferences subjected to the influence of social interaction and global information. In contrast, in order to simulate an electoral fraud the model is modified such that the voting behavior of the citizens is manipulated on election–day. The model is calibrated with data form the 2006 Mexican electoral campaign for the presidency, and the presence or absence of fraud is validated using the Kolmogorov–Smirnov test, a non–parametric procedure. With information aggregated at the electoral district level, the simulation model rejects the existence of a large scale fraud where at least 5–6% of the total vote tally is manipulated in favor of a particular candidate.

  10. Use of forensic accounting techniques in the detection of fraud in ...

    African Journals Online (AJOL)

    This study investigated the extent of use of forensic accounting techniques in the detection of fraud in tertiary institutions in Anambra State, Nigeria. One research question guided the study and one null hypothesis was tested. Related literature pertinent to the study was reviewed which exposed the need for the study.

  11. Growth of electoral fraud in non-democracies: the role of uncertainty

    Czech Academy of Sciences Publication Activity Database

    Vorobyev, Dmitriy

    -, č. 420 (2010), s. 1-40 ISSN 1211-3298 R&D Projects: GA MŠk LC542 Grant - others:MŠk(CZ) SVV-2010-261801 Institutional research plan: CEZ:MSM0021620846 Keywords : election * voting * fraud * learning Subject RIV: AH - Economics http://www.cerge-ei.cz/pdf/wp/Wp420.pdf

  12. An Educational Program to Assist Clinicians in Identifying Elder Investment Fraud and Financial Exploitation

    Science.gov (United States)

    Mills, Whitney L.; Roush, Robert E.; Moye, Jennifer; Kunik, Mark E.; Wilson, Nancy L.; Taffet, George E.; Naik, Aanand D.

    2012-01-01

    Due to age-related factors and illnesses, older adults may become vulnerable to elder investment fraud and financial exploitation (EIFFE). The authors describe the development and preliminary evaluation of an educational program to raise awareness and assist clinicians in identifying older adults at risk. Participants (n = 127) gave high ratings…

  13. Technical description of candidate fluorescence compounds and radioisotopes for a nuclear smuggling deterrence tag (IL500E)

    International Nuclear Information System (INIS)

    Hartenstein, S.D.; Aryaeinejad, R.

    1996-03-01

    This report summarizes the efforts completed in identifying candidate fluorescence compounds and radioisotopes for a developing tagging system. The tagging system is being developed as a deterrent to nuclear smuggling, by providing a means of: (1) tracing materials and pilferers to the facility of origin for any recovered special nuclear materials; (2) inventory control of long-term stored items containing special nuclear materials; and (3) tracking materials transferred between facilities. The tagging system uses four types of tagging materials to cover a range of applications intended to prevent the pilfering of special nuclear materials. One material, fluorescent compounds which are invisible without ultraviolet or near-infrared detection systems, is marked on controlled items with a tracking pattern that corresponds to a specified item in a specified location in the data control system. The tagging system uses an invisible, fluorescent dusting powder to mark equipment and personnel who inappropriately handle the tagged material. The tagging system also uses unique combinations of radionuclides to identify the facility of origin for any special nuclear material. Currently, 18 long-lived radioisotopes, 38 short-live radioisotopes and 10 fluorescent compounds have been selected as candidate materials for the tagging system

  14. Technical description of candidate fluorescence compounds and radioisotopes for a nuclear smuggling deterrence tag (IL500E)

    Energy Technology Data Exchange (ETDEWEB)

    Hartenstein, S.D.; Aryaeinejad, R.

    1996-03-01

    This report summarizes the efforts completed in identifying candidate fluorescence compounds and radioisotopes for a developing tagging system. The tagging system is being developed as a deterrent to nuclear smuggling, by providing a means of: (1) tracing materials and pilferers to the facility of origin for any recovered special nuclear materials; (2) inventory control of long-term stored items containing special nuclear materials; and (3) tracking materials transferred between facilities. The tagging system uses four types of tagging materials to cover a range of applications intended to prevent the pilfering of special nuclear materials. One material, fluorescent compounds which are invisible without ultraviolet or near-infrared detection systems, is marked on controlled items with a tracking pattern that corresponds to a specified item in a specified location in the data control system. The tagging system uses an invisible, fluorescent dusting powder to mark equipment and personnel who inappropriately handle the tagged material. The tagging system also uses unique combinations of radionuclides to identify the facility of origin for any special nuclear material. Currently, 18 long-lived radioisotopes, 38 short-live radioisotopes and 10 fluorescent compounds have been selected as candidate materials for the tagging system.

  15. Food fraud and the perceived integrity of European food imports into China

    Science.gov (United States)

    Raley, M.; Dean, M.; Clark, B.; Stolz, H.; Home, R.; Chan, M. Y.; Zhong, Q.; Brereton, P.; Frewer, L. J.

    2018-01-01

    Background/Aims Persistent incidents of food fraud in China have resulted in low levels of consumer trust in the authenticity and safety of food that is domestically produced. We examined the relationship between the concerns of Chinese consumers regarding food fraud, and the role that demonstrating authenticity may play in relieving those concerns. Methods A two-stage mixed method design research design was adopted. First, qualitative research (focus groups n = 7) was conducted in three Chinese cities, Beijing, Guangzhou and Chengdu to explore concerns held by Chinese consumers in relation to food fraud. A subsequent quantitative survey (n = 850) tested hypotheses derived from the qualitative research and theoretical literature regarding the relationship between attitudinal measures (including risk perceptions, social trust, and perceptions of benefit associated with demonstrating authenticity), and behavioral intention to purchase “authentic” European products using structural equation modelling. Results Chinese consumers perceive food fraud to be a hazard that represents a food safety risk. Food hazard concern was identified to be geographically influenced. Consumers in Chengdu (tier 2 city) possessed higher levels of hazard concern compared to consumers in Beijing and Guangzhou (tier 1). Structural trust (i.e. trust in actors and the governance of the food supply chain) was not a significant predictor of attitude and intention to purchase authenticated food products. Consumers were shown to have developed ‘risk-relieving’ strategies to compensate for the lack of trust in Chinese food and the dissonance experienced as a consequence of food fraud. Indexical and iconic authenticity cues provided by food manufacturers and regulators were important elements of product evaluations, although geographical differences in their perceived importance were observed. Conclusions Targeted communication of authenticity assurance measures, including; regulations

  16. Food fraud and the perceived integrity of European food imports into China.

    Science.gov (United States)

    Kendall, H; Naughton, P; Kuznesof, S; Raley, M; Dean, M; Clark, B; Stolz, H; Home, R; Chan, M Y; Zhong, Q; Brereton, P; Frewer, L J

    2018-01-01

    Persistent incidents of food fraud in China have resulted in low levels of consumer trust in the authenticity and safety of food that is domestically produced. We examined the relationship between the concerns of Chinese consumers regarding food fraud, and the role that demonstrating authenticity may play in relieving those concerns. A two-stage mixed method design research design was adopted. First, qualitative research (focus groups n = 7) was conducted in three Chinese cities, Beijing, Guangzhou and Chengdu to explore concerns held by Chinese consumers in relation to food fraud. A subsequent quantitative survey (n = 850) tested hypotheses derived from the qualitative research and theoretical literature regarding the relationship between attitudinal measures (including risk perceptions, social trust, and perceptions of benefit associated with demonstrating authenticity), and behavioral intention to purchase "authentic" European products using structural equation modelling. Chinese consumers perceive food fraud to be a hazard that represents a food safety risk. Food hazard concern was identified to be geographically influenced. Consumers in Chengdu (tier 2 city) possessed higher levels of hazard concern compared to consumers in Beijing and Guangzhou (tier 1). Structural trust (i.e. trust in actors and the governance of the food supply chain) was not a significant predictor of attitude and intention to purchase authenticated food products. Consumers were shown to have developed 'risk-relieving' strategies to compensate for the lack of trust in Chinese food and the dissonance experienced as a consequence of food fraud. Indexical and iconic authenticity cues provided by food manufacturers and regulators were important elements of product evaluations, although geographical differences in their perceived importance were observed. Targeted communication of authenticity assurance measures, including; regulations; enforcement; product testing; and actions taken by

  17. 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.

  18. Safe Use of Complementary Health Products and Practices

    Science.gov (United States)

    ... to Rip-offs: Don't Fall for Health Fraud Scams ( FDA ) Research Spotlights Latest Findings From CREST- ... links Twitter Read our disclaimer about external links Facebook Read our disclaimer about external links YouTube Read ...

  19. Finding You on the Internet: an approach for finding on-line presences of people for fraud risk analysis

    OpenAIRE

    Been, Henry; van Keulen, Maurice

    2014-01-01

    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 harnessing real-world data from social media and internet for fraud risk analysis. We introduce a novel iterative search, monitor, and match approach for finding on-line presences of people. A real-wo...

  20. Establishing Proactive Auditor Responsibilities in Relation to Fraud: The Role of the Courts and Professional Bodies in Denmark

    DEFF Research Database (Denmark)

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

    2012-01-01

    Over the years, there has been considerable discussion about the extent and exact nature of the responsibilities of the auditor to detect fraud. The purpose of our study is to examine how the courts and professional bodies in a principle-based legal system respond to the change in the audit...... promulgations introducing proactive responsibilities in relation to fraud. We observe the outcome of actual fraud cases in which the court system and professional bodies in Denmark establish the responsibilities of auditors. The data set includes all publicized cases in the period 1996–2006. We find...

  1. 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...

  2. Les comportements vis-à-vis de la fraude fiscale et de la fraude sociale diffèrent-ils ? Une expérience menée en Belgique, en France et aux Pays-Bas

    OpenAIRE

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

    2013-01-01

    En période de crise économique, les besoins de l’État 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 réduisent 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 ...

  3. Exclusion from the Health Insurance Scheme

    CERN Multimedia

    2003-01-01

    A CERN pensioner, member of the Organization's Health Insurance Scheme (CHIS), recently provided fake documents in support of claims for medical expenses, in order to receive unjustified reimbursement from the CHIS. The Administrator of the CHIS, UNIQA, suspected a case of fraud: Accordingly, an investigation and interview of the person concerned was carried out and brought the Organization to the conclusion that fraud had actually taken place. Consequently and in accordance with Article VIII 3.12 of the CHIS Rules, it was decided to exclude this member permanently from the CHIS. The Organization takes the opportunity to remind Scheme members that any fraud or attempt to fraud established within the framework of the CHIS exposes them to: - disciplinary action, according to the Staff Rules and Regulations, for CERN members of the personnel; - definitive exclusion from the CHIS for members affiliated on a voluntary basis. Human Resources Division Tel. 73635

  4. Prevention of the use of legal trafficking for nuclear material and radioactive sources smuggling. Keynote address/session 9

    International Nuclear Information System (INIS)

    Kravchenko, N.

    2001-01-01

    Full text: Countries like Russia, which have a large nuclear industry, export a significant number of radioactive sources and substances. Some of them are nuclear material. In general, it is the task of the customs inspectors to verify that the content of the shipment is in agreement with the declaration (as safeguards inspectors verify operators declarations). In case of other goods, this is easy. The consignment can be opened and the content can be seen and compared with the declaration. In the case of radioactive shipments this cannot be done. The radioactive substance is in a shielded container and opening is often only possible in a hot cell. Opening of the package and measurement of the removed source in presence of the customs inspector is impossible because the customs control begins only after the declaration has been registered. Therefore, the Russian customs authorities have contracted a company to develop a gamma spectrometer, which can be used to verify the source, even if inside the shielded shipping container. Throughout the country - where many shipments or receivables take place - there are 18 customs offices, equipped with gamma spectrometers and special software. If a container arrives for customs inspection, its design is called from a database. Then the gamma spectrum outside the container is measured and the measured gamma peak energy and intensity is compared with the expected, which is calculated by software based on the design information of the container. This approach works well. Several cases were already discovered in Russia, where there were attempts to use legal shipments for smuggling radioactive sources. I would like to mention some technical problems concerning control of legal export and import of radioactive sources: a) There are not enough commercial suppliers which offer the needed equipment; because of lack of competition prices for the equipment are too high. b) Presently available equipment is mainly based on HPGE cooled

  5. 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.).

  6. 78 FR 19271 - Special Fraud Alert: Physician-Owned Entities

    Science.gov (United States)

    2013-03-29

    ... or recommendations by health care professionals who may be unduly influenced by financial incentives... induce or reward referrals of items or services payable by a Federal health care program, the anti... beneficiaries, and unfair competition. This is because the financial incentives PODs offer to their physician...

  7. THE EFFECTIVENESS OF FRAUD TRIANGLE ON DETECTING FRAUDULENT FINANCIAL STATEMENT: USING BENEISH MODEL AND THE CASE OF SPECIAL COMPANIES

    Directory of Open Access Journals (Sweden)

    Aprillia Aprillia

    2015-12-01

    Full Text Available Fraudulent financial statement is a serious problem and to be a threat to stakeholders, especially for investor. The thing is happened because there is illegal action done intentionally, such as disclosing financial information that doesn’t match with the real condition. The purpose of this research is to acquire a effectiveness of empirical proof of fraud triangle consisting of Pressure, Opportunity, and Rationalization in detecting financial statement fraud that are indicated by using Beneish Model. The sample of this research consists of 39 companies are indicated doing fraud and 57 companies aren’t indicated doing fraud listing at BEI (Bursa Efek Indonesia in 2012 – 2014. Test of this research uses logistic regression method. Based on the result and conclusion, this research shows that opportunity (independent commissioner ownership has significant effect to fraudulent financial statement while pressure (AGROW, financial target (ROA, and rationalization (Total accrual don’t have significant effect to fraudulent financial statement.

  8. The Liability of Colleges and Universities for Fraud, Waste, and Abuse in Federally Funded Grants and Projects.

    Science.gov (United States)

    Gordon, Steven D.

    1992-01-01

    Reviews legal and practical aspects of a university's potential liability for fraud, waste, and abuse. Discusses the array of criminal, civil, and administrative sanctions that may be imposed on grantees who engage in fraudulent practices. (84 references) (MLF)

  9. PERAN E-PROCUREMENT TERHADAP PENCEGAHAN FRAUD PADA PENGADAAN BARANG/JASA PEMERINTAH DAERAH DI PULAU LOMBOK

    Directory of Open Access Journals (Sweden)

    Luh Putu Resti Mega Artantri

    2016-06-01

    Full Text Available Penelitian ini bertujuan untuk mengetahui peran e-procurement terhadap pencegahan fraud pada pengadaan barang/jasa pemerintah daerah di pulau Lombok. Kelompok responden merupakan seluruh anggota kelompok kerja Unit Layanan Pengadaan (ULP dan anggota Layanan Pengadaan Secara Elektronik (LPSE yang berjumlah 108 orang. Penelitian ini dianalisis menggunakan model struktural dengan pendekatan Partial Least Squares (PLS. Hasil penelitian ini mengungkapkan bahwa e-procurement memiliki peran untuk menekan fraud pada pengadaan barang/jasa pemerintah daerah di Pulau Lombok. E-procurement mampu meningkatkan transparansi dan akuntabilitas pada pengadaan barang/jasa sehingga celah kecurangan dapat dikurangi. Implikasi penelitian ini dapat menegaskan peran penting e-procurement sebagai inovasi dalam pengadaan barang/jasa dalam upaya untuk mencegah fraud pada pengadaan barang/jasa. Koordinasi lintas sektoral antara pemerintah daerah dengan aparat penegak hukum diperlukan untuk mendukung peran e-procurement dalam upaya pencegahan fraud pada pengadaan barang/jasa.

  10. Task performance fraud risk assessment on forensic accountant and auditor knowledge and mindset in Nigerian public sector

    Directory of Open Access Journals (Sweden)

    Oluwatoyin Muse Johnson Popoola

    2014-10-01

    Full Text Available This paper discusses task performance fraud risk assessment and forensic accountant and auditor knowledge and mindset in the Nigerian public sector. The aim of the study is to examine the fraud risk assessment in the Nigerian public sector through the efficient utilisation of forensic accountant and auditor knowledge and mindset. The effect will enhance the corporate governance and accountability practices among public sector accountants and auditors in Nigeria

  11. PENCEGAHAN PRAKTIK KEJAHATAN EKONOMI DALAM PERDAGANGAN BEBAS – ORIGIN FRAUD DALAM INDUSTRI MEBEL KAYU DI JEPARA

    Directory of Open Access Journals (Sweden)

    Tri Cahya Utama

    2016-03-01

    From a unique standpoint, the timber industry in Jepara is deeply rooted to the culture and identity of the natives, making the attempt to separate the discussion between timber industry and the people of Jepara not only  imprudent but virtually impossible. By looking at the statistic in which Jepara’s public education level is assessed to be still below the national standard, and as well bearing to the general fact that the timber actors in Jepara are more focused on product sales rather than important technical aspects such as certification of origin, it should be projected that crimes such as fraud of origin could be easily committed in Jepara. This study is using a comparative advantage theory and theories or models of H-O to investigate how the practice of fraud of origin in Jepara occurs and how to resolve such problem.

  12. Preventing the threat of credit-card fraud: Factors influencing cashiers' identification-checking behavior.

    Science.gov (United States)

    Downing, Christopher; Howard, E Henry; Goodwin, Christina; Geller, E Scott

    2016-01-01

    Two studies examined factors influencing cashiers' identification (ID)-checking behavior in order to inform the development of interventions to prevent credit-card fraud. In both studies, research assistants made credit purchases in various stores and noted the cashiers' ID-checking behavior. In the first study, the store type, whether the cashier swiped the credit/debit card, the amount of the purchase, and whether the credit/debit card was signed significantly influenced ID-checking behavior. In the second study, an A-B-A design was used to evaluate the impact of a "Check my ID" prompt placed on the credit/debit card. The prompt increased cashiers' ID-checking behavior from 5.9% at Baseline to 10.3% during the Intervention. When the prompt was removed, the cashiers' ID-checking behavior decreased to 7.2%. Implications for further intervention research to prevent credit-card fraud are discussed.

  13. The Forensic Accountants' Skills and Ethics on Fraud Prevention in the Nigerian Public Sector

    Directory of Open Access Journals (Sweden)

    Lateef Saheed Ademola

    2017-12-01

    Full Text Available The study investigates the required skills and ethics of the forensic accountant in preventing fraudulent practices in the Nigerian public sector. The primary source of data was utilized for data collection. Using the simple random sampling (SRS, a total of 300 questionnaires were administered; 163 were retrieved. The data obtained was analyzed using SmartPLS - for measurement and structural model. One of the major findings revealed that skills requirement was significant predator of fraud prevention as well as ethics requirement. This means that the higher the skills and ethics of the forensic accountant, the better is the fraud prevention. It is thus, recommended that forensic accounting services should be made statutory in the Nigerian public sector to help in preventing fraudulent practices. Hence the need to create awareness and expand the application of forensic accounting services in Nigerian public sector.

  14. Fraud Prevention A Study In Regional Public Service Agency BLUD For Hospital In Malang Regency Indonesia

    Directory of Open Access Journals (Sweden)

    Koenta Adji Koerniawan

    2017-04-01

    Full Text Available This study aims to understand the effect of management perceptions in Regional Public Service Agency BLUD for Hospital in Malang regency Indonesia on the role of the Independent Auditor and their understanding towards Good Governance the General Audit Engagement and its implications for the prevention of corruption. This research is quantitative which placed latent variables General Audit Engagements as intervening variables. Partial Least Square PLS is used to confirm the model created in order to explain the relationship between variables. The results show that the perception of BLUD hospital management on the role of independent auditors and their understanding of good governance to give effect to the implementation of the audit engagement and the implications for the prevention of fraud in BLUDs hospital. This is consistent with the theory of auditing and fraud prevention concepts. JEL Classification M420 K420

  15. 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.

  16. 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...

  17. Detection of Fraud with Agent–Based Models: the 2006 Mexican Election

    OpenAIRE

    Gonzalo Castañeda; Ignacio Ibarra

    2010-01-01

    In this paper an innovative tool is applied for the detection of electoral fraud by analyzing statistical distributions of the official results. With this aim a computational model is developed to describe the dynamics of an electoral campaign that conditions the individuals' political preferences. The agent–based model is built assuming that in a clean process the electoral outcome depends, essentially, on preferences subjected to the influence of social interaction and global information. I...

  18. Faktor-Faktor yang Berhubungan dengan Fraud Pengadaan Barang/Jasa di Lembaga Publik

    OpenAIRE

    Nurharjanti, Nashirotun Nisa

    2017-01-01

    The purpose of this study was to test whether the variable quality of the procurement committee of goods/services, quality of the patners goods/ services, systems and procedures for procurement of goods/services, ethical procurement of goods/services, environmental goods/services, and risk assessment have an influence on the procurement fraud goods/services in University. This study using survey method by distributing questionnaires in Asset Management and Maintenance Directorate of the Unive...

  19. 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,...

  20. Earnings management and financial reporting fraud: can external auditors spot the difference?

    OpenAIRE

    Kassem, Rasha

    2012-01-01

    The aim of this paper is to increase external auditors’ knowledge about earnings management and help them spot the difference between earnings management and financial reporting fraud. A thorough literature review was undertaken to achieve the paper’s aim. The secondary data used in this paper was obtained from different databases like Ebscohost, Business Search Premier, Academic Search Premier, Emerlad, Sciencedirect, and Jstor. The current paper suggests a new approach and way of thinking f...

  1. iBGP: A Bipartite Graph Propagation Approach for Mobile Advertising Fraud Detection

    OpenAIRE

    Hu, Jinlong; Liang, Junjie; Dong, Shoubin

    2017-01-01

    Online mobile advertising plays a vital financial role in supporting free mobile apps, but detecting malicious apps publishers who generate fraudulent actions on the advertisements hosted on their apps is difficult, since fraudulent traffic often mimics behaviors of legitimate users and evolves rapidly. In this paper, we propose a novel bipartite graph-based propagation approach, iBGP, for mobile apps advertising fraud detection in large advertising system. We exploit the characteristics of m...

  2. Pressure, Dysfunctional Behavior, Fraud Detection and Role of Information Technology in the Audit Process

    OpenAIRE

    Muhammad Umar; Shinta Megawati Sitorus; Rika Lusiana Surya; Elvia R. Shauki; Vera Diyanti

    2017-01-01

    This study examines the effect of information technology and pressure such as time budget and task complexity on dysfunctional audit behavior. This study tests whether dysfunctional audit behavior affects fraud detection. Data were gathered from 81 auditors in Jakarta and were analyzed using structure equation model (SEM). The results explain that pressure (time budget and complexity task) have some impacts on dysfunctional audit behavior while information technology does not affect dysfuncti...

  3. Understanding the types of fraud in claims to South African medical schemes.

    Science.gov (United States)

    Legotlo, T G; Mutezo, A

    2018-03-28

    Medical schemes play a significant role in funding private healthcare in South Africa (SA). However, the sector is negatively affected by the high rate of fraudulent claims. To identify the types of fraudulent activities committed in SA medical scheme claims. A cross-sectional qualitative study was conducted, adopting a case study strategy. A sample of 15 employees was purposively selected from a single medical scheme administration company in SA. Semi-structured interviews were conducted to collect data from study participants. A thematic analysis of the data was done using ATLAS.ti software (ATLAS.ti Scientific Software Development, Germany). The study population comprised the 17 companies that administer medical schemes in SA. Data were collected from 15 study participants, who were selected from the medical scheme administrator chosen as a case study. The study found that medical schemes were defrauded in numerous ways. The perpetrators of this type of fraud include healthcare service providers, medical scheme members, employees, brokers and syndicates. Medical schemes are mostly defrauded by the submission of false claims by service providers and syndicates. Fraud committed by medical scheme members encompasses the sharing of medical scheme benefits with non-members (card farming) and non-disclosure of pre-existing conditions at the application stage. The study concluded that perpetrators of fraud have found several ways of defrauding SA medical schemes regarding claims. Understanding and identifying the types of fraud events facing medical schemes is the initial step towards establishing methods to mitigate this risk. Future studies should examine strategies to manage fraudulent medical scheme claims.

  4. A Terrorist-fraud Resistant and Extractor-free Anonymous Distance-bounding Protocol

    OpenAIRE

    Avoine , Gildas; Bultel , Xavier; Gambs , Sébastien; Gerault , David; Lafourcade , Pascal; Onete , Cristina; Robert , Jean-Marc

    2017-01-01

    International audience; Distance-bounding protocols have been introduced to thwart relay attacks against contactless authentication protocols. In this context, veri-fiers have to authenticate the credentials of untrusted provers. Unfortunately , these protocols are themselves subject to complex threats such as terrorist-fraud attacks, in which a malicious prover helps an accomplice to authenticate. Provably guaranteeing the resistance of distance-bounding protocols to these attacks is a compl...

  5. Faktor-Faktor yang Berhubungan dengan Fraud Pengadaan Barang/Jasa di Lembaga Publik

    Directory of Open Access Journals (Sweden)

    Nashirotun Nisa Nurharjanti

    2017-07-01

    Full Text Available The purpose of this study was to test whether the variable quality of the procurement committee of goods/services, quality of the patners goods/ services, systems and procedures for procurement of goods/services, ethical procurement of goods/services, environmental goods/services, and risk assessment have an influence on the procurement fraud goods/services in University. This study using survey method by distributing questionnaires in Asset Management and Maintenance Directorate of the University with the involvement of officials making commitments (PPK totaling 3, the committee procurement of goods/services amounted to 22 people, and committee work proceeds amounted to 25 examiners. The gathered data was analyzed using multiple regressions in SPSS software. The result showed that the quality of procurement commite, supplier’s quality, procurement system and procedure, and risk assesment had negatively influenced toward fraud in the procurement goods/services.  Meanwhile, the procurement ethics and frameworks did not have influenced toward fraud in the procurement goods/services

  6. The online tourist fraud: the new measures of technological investigation in Spain

    Directory of Open Access Journals (Sweden)

    M.ª Belén AIGE

    2017-07-01

    Full Text Available The present article is about an examination of the new technological measures for the investigation, created by the Organic Act (Ley Orgánica 13/2015, of 5th of October. These measures will serve us to improve de criminal investigation, especially on those crimes that are done by technological means, but also for the traditional crimes. Specifically, we are going to make an especial reference to the tourist fraud, which affects both consumers and entrepreneurs. This fraud is especially notable in the online contracts, as we will see above, because those contracts have increased the number of online frauds in the last years; in the tourism I am referring to the stealing of personal data and the creation of ghost companies or non-existent offers. In first place, we are going to talk about the advantages and disadvantages of the online contracts, and also about the real necessity of new investigation means that finally have been satisfied with the introduction of the new technological measures of investigation, which we are going to analyse: the computerized undercover agent, the interception of the telematics and telephone communications, the recording of oral communications by electronic devices, the tracking, localization and recording images devices, the registry of mass storage devices and the remote registry of computer equipment. 

  7. 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.

  8. Faktor-Faktor yang Berhubungan dengan Fraud Pengadaan Barang/Jasa di Lembaga Publik

    Directory of Open Access Journals (Sweden)

    Nashirotun Nisa Nurharjanti

    2017-08-01

    Full Text Available The purpose of this study was to test whether the variable quality of the procurement committee of goods/services, quality of the patners goods/ services, systems and procedures for procurement of goods/services, ethical procurement of goods/services, environmental goods/services, and risk assessment have an influence on the procurement fraud goods/services in University. This study using survey method by distributing questionnaires in Asset Management and Maintenance Directorate of the University with the involvement of officials making commitments (PPK totaling 3, the committee procurement of goods/services amounted to 22 people, and committee work proceeds amounted to 25 examiners. The gathered data was analyzed using multiple regressions in SPSS software. The result showed that the quality of procurement commite, supplier’s quality, procurement system and procedure, and risk assesment had negatively influenced toward fraud in the procurement goods/services. Meanwhile, the procurement ethics and frameworks did not have influenced toward fraud in the procurement goods/services.

  9. An inequality for detecting financial fraud, derived from the Markowitz Optimal Portfolio Theory

    Science.gov (United States)

    Bard, Gregory V.

    2016-12-01

    The Markowitz Optimal Portfolio Theory, published in 1952, is well-known, and was often taught because it blends Lagrange Multipliers, matrices, statistics, and mathematical finance. However, the theory faded from prominence in American investing, as Business departments at US universities shifted from techniques based on mathematics, finance, and statistics, to focus instead on leadership, public speaking, interpersonal skills, advertising, etc… The author proposes a new application of Markowitz's Theory: the detection of a fairly broad category of financial fraud (called "Ponzi schemes" in American newspapers) by looking at a particular inequality derived from the Markowitz Optimal Portfolio Theory, relating volatility and expected rate of return. For example, one recent Ponzi scheme was that of Bernard Madoff, uncovered in December 2008, which comprised fraud totaling 64,800,000,000 US dollars [23]. The objective is to compare investments with the "efficient frontier" as predicted by Markowitz's theory. Violations of the inequality should be impossible in theory; therefore, in practice, violations might indicate fraud.

  10. Transparency in Health Programmes

    OpenAIRE

    Vian, Taryn

    2008-01-01

    Transparency is an important tool for good governance, helping to expose abusive practices including fraud, patronage, corruption, and other abuses of power. Increasing transparency can also enhance accountability by providing performance management information and exposing policies and procedures to oversight. This U4 Brief discusses the role of transparency in preventing corruption in the health sector.

  11. 42 CFR 495.368 - Combating fraud and abuse.

    Science.gov (United States)

    2010-10-01

    ... (CONTINUED) STANDARDS AND CERTIFICATION STANDARDS FOR THE ELECTRONIC HEALTH RECORD TECHNOLOGY INCENTIVE... under Federal and State laws.” (2) Appears directly above the claimant's signature, or if it is printed.... (c) Overpayments. States must repay to CMS all Federal financial participation received by providers...

  12. Pengaruh Good Corporate Governance Terhadap Pencegahan Fraud Di Bank Perkreditan Rakyat (Studi Pada Bank Perkreditan Rakyat Di Surabaya

    Directory of Open Access Journals (Sweden)

    Sitti Fitratul Jannah

    2016-05-01

    Full Text Available BPR memiliki kecenderungan lebih berisiko tersandung permasalahan karena jumlahnya lebih banyak daripada bank umum. Pernyataan ini didukung dengan banyaknya jumlah BPR yang dilikuidasi, yaitu sebanyak 70 BPR dari tahun 2005-2016 dengan hampir 70% alasan dilikuidasi adalah tindakan fraud oleh manajemen. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan prinsip-prinsip Good Corporate Governance terhadap pencegahan fraud BPR di Surabaya yang listing di Bank Indonesia. Jenis penelitian yang dilakukan adalah penelitian dengan pendekatan kuantitatif. Populasi penelitian terdiri dari seluruh karyawan (kecuali bagian keamanan dan kebersihan BPR di Surabaya yang listing di Bank Indonesia sebanyak 186 karyawan. Sampel diambil dengan menggunakan total sampling sehingga total sampel sama dengan jumlah populasi yaitu sebanyak 186 karyawan. Hasil penelitian menunjukkan bahwa Good corporate governance berpengaruh positif terhadap pencegahan fraud BPR di Surabaya yang listing di Bank Indonesia. Penerapan prinsip Good corporate governance oleh Bank Perkreditan Rakyat di Surabaya menunjukkan nilai yang sangat tinggi yang berarti penerapan Good corporate governance sudah sangat baik. Begitu pula pencegahan fraud BPR di Surabaya juga menunjukkan nilai yang sangat tinggi yang berarti pencegahan fraud BPR di Surabaya juga telah dilakukan dengan sangat baik.

  13. Two barriers to realizing the benefits of biometrics: a chain perspective on biometrics and identity fraud as biometrics' real challenge

    Science.gov (United States)

    Grijpink, Jan

    2004-06-01

    Along at least twelve dimensions biometric systems might vary. We need to exploit this variety to manoeuvre biometrics into place to be able to realise its social potential. Subsequently, two perspectives on biometrics are proposed revealing that biometrics will probably be ineffective in combating identity fraud, organised crime and terrorism: (1) the value chain perspective explains the first barrier: our strong preference for large scale biometric systems for general compulsory use. These biometric systems cause successful infringements to spread unnoticed. A biometric system will only function adequately if biometrics is indispensable for solving the dominant chain problem. Multi-chain use of biometrics takes it beyond the boundaries of good manageability. (2) the identity fraud perspective exposes the second barrier: our traditional approach to identity verification. We focus on identity documents, neglecting the person and the situation involved. Moreover, western legal cultures have made identity verification procedures known, transparent, uniform and predictable. Thus, we have developed a blind spot to identity fraud. Biometrics provides good potential to better checking persons, but will probably be used to enhance identity documents. Biometrics will only pay off if it confronts the identity fraudster with less predictable verification processes and more risks of his identity fraud being spotted. Standardised large scale applications of biometrics for general compulsory use without countervailing measures will probably produce the reverse. This contribution tentatively presents a few headlines for an overall biometrics strategy that could better resist identity fraud.

  14. Shedding light on food fraud: spectrophotometric and spectroscopic methods as a tool against economically motivated adulteration of food

    Science.gov (United States)

    Petronijević, R. B.; Velebit, B.; Baltić, T.

    2017-09-01

    Intentional modification of food or substitution of food ingredients with the aim of gaining profit is food fraud or economically motivated adulteration (EMA). EMA appeared in the food supply chain, and following the global expansion of the food market, has become a world-scale problem for the global economy. Food frauds have involved oils, milk and meat products, infant formula, honey, juices, spices, etc. New legislation was enacted in the last decade in order to fight EMA. Effective analytical methods for food fraud detection are few and still in development. The majority of the methods in common use today for EMA detection are time consuming and inappropriate for use on the production line or out of the laboratory. The next step in the evolution of analytical techniques to combat food fraud is development of fast, accurate methods applicable using portable or handheld devices. Spectrophotometric and spectroscopic methods combined with chemometric analysis, and perhaps in combination with other rapid physico-chemical techniques, could be the answer. This review discusses some analytical techniques based on spectrophotometry and spectroscopy, which are used to reveal food fraud and EMA.

  15. 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.

  16. 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

  17. Antigen smuggling in tuberculosis.

    Science.gov (United States)

    Hudrisier, Denis; Neyrolles, Olivier

    2014-06-11

    The importance of CD4 T lymphocytes in immunity to M. tuberculosis is well established; however, how dendritic cells activate T cells in vivo remains obscure. In this issue of Cell Host & Microbe, Srivastava and Ernst (2014) report a mechanism of antigen transfer for efficient activation of antimycobacterial T cells. Copyright © 2014 Elsevier Inc. All rights reserved.

  18. Responsabilidad civil contractual por fraudes con tarjeta de crédito en Colombia

    OpenAIRE

    Rendón Vera, José Santiago

    2007-01-01

    La presente monografía de grado es el fruto de la convergencia de los diferentes conocimientos adquiridos en el pregrado de Derecho aplicados a una problemática especial: la responsabilidad civil por los fraudes cometidos con tarjetas de crédito en Colombia. En efecto, el sistema de tarjeta de crédito se inserta dentro de las nuevas formas de contratación que ha traído consigo la modernidad, su uso es relativamente reciente y siempre objeto de constante desarrollo.

  19. La stratégie fiscale de l'entreprise : entre optimisation et fraude

    OpenAIRE

    Caussade, Thomas

    2017-01-01

    Cette thèse a pour objet de voir en quoi la fiscalité est devenue à la fois un outil de gestion et de stratégie pour le développement des entreprises à tous les niveaux de leur existence juridique. Il s'agira de mettre cette affirmation en perspective avec les mécanismes mis en place par les Etats afin de lutter contre la fraude, l'évasion ou l'optimisation fiscale agressive, la fiscalité étant devenue un enjeu majeur de la politique économique des différents Etats notamment depuis la crise d...

  20. The Individual Taxpayer Utility Function with Tax Optimization and Fiscal Fraud Environment

    Directory of Open Access Journals (Sweden)

    Paweł Pankiewicz

    2011-11-01

    Full Text Available In this paper I examine a taxpayer utility function determined by the extended set of variables – i.e. consumption, labor and tax-evasion propensity. This constitutes the main framework for the analysis of taxpayer’s decision making process under assumption that in the economy there exist two main reduction methods: a access to tax optimization techniques, which may decrease effective tax burden and are fully compliant with binding laws, but generate transactional costs and 2 possibility of fiscal fraud – in particular tax evasion, as the alternative method of reducing tax due, which has no direct transactional costs, but involves tax litigation risk.

  1. Proposal for an IT Security Standard for Preventing Tax Fraud in Cash Registers

    Science.gov (United States)

    Neuhaus, Mathias; Wolff, Jörg; Zisky, Norbert

    This paper describes a technology solution for preventing tax fraud in electronic cash registers (ECR) and point of sale (POS) systems. The solution is based on electronic signatures, and as a result, any alterations to protected data will be detected. The signed transaction data can be stored on various electronic memory devices. Technical provisions enable the estimation of transaction volumes, even after tampering or loss of data. In this way the solution presented here differs significantly from other fiscal solutions where a pattern of approvals for ECRs and permanent technical supervision of the market is necessary. This paper is focused on the architecture, the protocols and the usability of the proposed system.

  2. A Blockchain-Based Approach Towards Overcoming Financial Fraud in Public Sector Services

    DEFF Research Database (Denmark)

    Hyvärinen, Hissu; Risius, Marten; Friis, Gustav

    2017-01-01

    damage of 1.8 billion USD, for example, in Denmark alone. This paper assesses the potential of a blockchain database to provide a feasible solution for overcoming this problem against the backdrop of recent advances in the public sector and the unique set of blockchain capacities. Towards this end, we...... develop and evaluate a blockchain-based prototype system aimed at eliminating this type of tax fraud and increasing transparency regarding the flow of dividends. While the prototype is based on the specific context of the Danish tax authority, we discuss how it can be generalized for tracking...

  3. [Smuggling of the cocaine in the gastrointestinal tract ended in sudden death--the first case report from the Upper Silesia].

    Science.gov (United States)

    Celiński, Rafał; Jabłoński, Christian; Skowronek, Rafał; Korczyńska, Małgorzata; Kulikowska, Joanna; Nowicka, Joanna; Chowaniec, Czesław; Uttecht-Pudełko, Anna

    2011-01-01

    Fifty-year old man was found dead in the bathroom of his apartment. Forensic autopsy was ordered to determine the cause and manner of death. Autopsy revealed the presence of 55 latex "balls" in the stomach and foregut. In the past the victim was suspected of drug's dealing and smuggling. The content of "balls" and biological material (blood, urine, bloody fluid from internal organs) were analysed with LC MS/MS in the Chair and Department of Forensic Medicine and Forensic Toxicology, Medical University of Silesia in Katowice. The range of cocaine' concentration in the "balls" was 91.2-96.1%, whereas concentration in blood - 107.50 microg/ml, in urine - 284.60 microg/ml and in bloody fluid - 192.30 microg/ml. The cause of death was acute cocaine intoxication.

  4. [Excise taxes on tobacco and the problem of smuggling - concerning the credibility of the tobacco industry's "Discarded-Cigarette-Packages-Study"].

    Science.gov (United States)

    Adams, M; Effertz, T

    2011-10-01

    The consumption of tobacco products is one of the main causes of illnesses. An often neglected but highly effective instrument for fiscal and preventive purposes is higher taxes on tobacco products. The tobacco industry however claims that higher taxes have tremendous effects on smuggling activity with additional costs with regard to law enforcement. The claim appears to be substantiated by a study which collects and documents the amounts of discarded empty cigarette packs, and which is used to estimate the fraction of illegally imported cigarettes. We show that this study makes use of systematic misspecifications and impreciseness and thus seems to pursue the aim of showing an exaggerated high amount of illegally imported cigarettes. The industry's claim that two thirds of non-taxed cigarettes in Germany are imported illegally, thus lacks any sound, well-grounded empirical corroboration. © Georg Thieme Verlag KG Stuttgart · New York.

  5. 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…

  6. 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.

  7. 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

    Full Text Available Têm sido publicadas em revistas e jornais de grande circulação, no Brasil e no exterior, notícias e reportagens sobre fraudes e plágios em ciência e nas pesquisas científicas. Como profissionais atuantes na academia e pesquisadores, devemos considerar tais ocorrências, e ainda, debatê-las e difundi-las. O objeto desse estudo são as fraudes e plágios nas pesquisas e na ciência. Os objetivos: caracterizar a fraude e o plágio em ciência, pesquisas científicas e publicações e analisar as repercussões desses fenômenos contra a ética na pesquisa científica e respectivas publicações. Utilizou-se o método indutivo e a abordagem qualitativa nesta pesquisa descritiva e documental. As fontes primárias foram notícias de jornais, revistas e documentação eletrônica. As motivações para as fraudes e plágios vão desde a competitividade, passando pela globalização e possibilidades da documentação eletrônica ao reconhecimento da necessidade de aprimoramento moral do corpo social das diferentes classes sociais, nível sócio econômico, cultural ou grau de formação.Han sido publicadas en revistas y periódicos de gran circulación, en Brasil y en el exterior, noticias y reportajes sobre fraudes y plagios en la ciencia y en las investigaciones científicas. Como profesionales actuantes en la academia e investigadores, debemos considerar tales ocurrencias, y además, debatirlas y difundirlas. El objeto de este estudio son los fraudes y plagios en las investigaciones y en la ciencia. Los objetivos: caracterizar el fraude y el plagio en la ciencia, en investigaciones científicas y publicaciones; y analizar las repercusiones de estos fenómenos contra la ética en la investigación científica y respectivas publicaciones. Se utilizó el método inductivo y el abordaje cualitativo en esta investigación descriptiva y documental. Las fuentes primarias fueron noticias de periódicos, revistas y documentación electrónica. Las

  8. Generative adversarial network based telecom fraud detection at the receiving bank.

    Science.gov (United States)

    Zheng, Yu-Jun; Zhou, Xiao-Han; Sheng, Wei-Guo; Xue, Yu; Chen, Sheng-Yong

    2018-06-01

    Recently telecom fraud has become a serious problem especially in developing countries such as China. At present, it can be very difficult to coordinate different agencies to prevent fraud completely. In this paper we study how to detect large transfers that are sent from victims deceived by fraudsters at the receiving bank. We propose a new generative adversarial network (GAN) based model to calculate for each large transfer a probability that it is fraudulent, such that the bank can take appropriate measures to prevent potential fraudsters to take the money if the probability exceeds a threshold. The inference model uses a deep denoising autoencoder to effectively learn the complex probabilistic relationship among the input features, and employs adversarial training that establishes a minimax game between a discriminator and a generator to accurately discriminate between positive samples and negative samples in the data distribution. We show that the model outperforms a set of well-known classification methods in experiments, and its applications in two commercial banks have reduced losses of about 10 million RMB in twelve weeks and significantly improved their business reputation. Copyright © 2018 Elsevier Ltd. All rights reserved.

  9. Automatic Detection of Online Recruitment Frauds: Characteristics, Methods, and a Public Dataset

    Directory of Open Access Journals (Sweden)

    Sokratis Vidros

    2017-03-01

    Full Text Available The critical process of hiring has relatively recently been ported to the cloud. Specifically, the automated systems responsible for completing the recruitment of new employees in an online fashion, aim to make the hiring process more immediate, accurate and cost-efficient. However, the online exposure of such traditional business procedures has introduced new points of failure that may lead to privacy loss for applicants and harm the reputation of organizations. So far, the most common case of Online Recruitment Frauds (ORF, is employment scam. Unlike relevant online fraud problems, the tackling of ORF has not yet received the proper attention, remaining largely unexplored until now. Responding to this need, the work at hand defines and describes the characteristics of this severe and timely novel cyber security research topic. At the same time, it contributes and evaluates the first to our knowledge publicly available dataset of 17,880 annotated job ads, retrieved from the use of a real-life system.

  10. Pressure, Dysfunctional Behavior, Fraud Detection and Role of Information Technology in the Audit Process

    Directory of Open Access Journals (Sweden)

    Muhammad Umar

    2017-12-01

    Full Text Available This study examines the effect of information technology and pressure such as time budget and task complexity on dysfunctional audit behavior. This study tests whether dysfunctional audit behavior affects fraud detection. Data were gathered from 81 auditors in Jakarta and were analyzed using structure equation model (SEM. The results explain that pressure (time budget and complexity task have some impacts on dysfunctional audit behavior while information technology does not affect dysfunctional audit behavior. These results also indicate that dysfunctional audit behavior has an adverse effect on fraud detection. Job-related stress framework explains the conditions that make stress (stressors will affect to individual psychology, physics, and behavior (strains and make some result (outcome. Pressure (time budget and complexity task is the condition that makes both positive and negative effect on individual behavior. Pressure can make individuals behave dysfunctional or motivate them to give their best shot even though their work uses a lot of energy and mind to solve the problems. Raising dysfunctional audit behavior will reduce auditor’s ability to identify material misstatement in the financial statement.

  11. Towards a Fraud-Prevention Framework for Software Defined Radio Mobile Devices

    Directory of Open Access Journals (Sweden)

    Brawerman Alessandro

    2005-01-01

    Full Text Available The superior reconfigurability of software defined radio mobile devices has made it the most promising technology on the wireless network and in the communication industry. Despite several advantages, there are still a lot to discuss regarding security, for instance, the radio configuration data download, storage and installation, user's privacy, and cloning. The objective of this paper is to present a fraud-prevention framework for software defined radio mobile devices that enhances overall security through the use of new pieces of hardware, modules, and protocols. The framework offers security monitoring against malicious attacks and viruses, protects sensitive information, creates and protects an identity for the system, employs a secure protocol for radio configuration download, and finally, establishes an anticloning scheme, which besides guaranteeing that no units can be cloned over the air, also elevates the level of difficulty to clone units if the attacker has physical access to the mobile device. Even if cloned units exist, the anticloning scheme is able to identify and deny services to those units. Preliminary experiments and proofs that analyze the correctness of the fraud-prevention framework are also presented.

  12. A System of Deception and Fraud Detection Using Reliable Linguistic Cues Including Hedging, Disfluencies, and Repeated Phrases

    Science.gov (United States)

    Humpherys, Sean LaMarc

    2010-01-01

    Given the increasing problem of fraud, crime, and national security threats, assessing credibility is a recurring research topic in Information Systems and in other disciplines. Decision support systems can help. But the success of the system depends on reliable cues that can distinguish deceptive/truthful behavior and on a proven classification…

  13. 26 CFR 1.6664-1 - Accuracy-related and fraud penalties; definitions, effective date and special rules.

    Science.gov (United States)

    2010-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax... definition of “underpayment” of income taxes imposed under subtitle A is set forth in § 1.6664-2. Ordering rules for computing the total amount of accuracy-related and fraud penalties imposed with respect to a...

  14. Nature, form and content of deceit as a way of committing fraud in the sphere of motor transport

    Directory of Open Access Journals (Sweden)

    Villi A. Maslov

    2014-01-01

    Full Text Available Objective to realize the specifics of deceit as a means of committing fraud in the sphere of transport to define the general concept of deceit. Methods the dialectical method of cognition systemic logicallegal and comparative legal methods. Results the conclusion is proved that the delusion of the victim is not a sign of deceit because deceit is the behavior activity of the deceiver and delusion is the mental state of the deceived that occurs as the result of the deceiverrsquos activity. Attention is drawn to the key characteristic according to which the fraudulent actions in transport fraud can be divided into two groups the deceits about the external objective factors and the deceits about the internal subjective factors. Scientific novelty the traditional provisions of fraud in the context of road transport fraud are viewed which need a more detailed legal interpretation. Deceit in transport are grouped on a feature basis reflecting the typical kinds of deceit. The most complete from the terminological point of view definition of deceit is formulated. Practical value the results can be used in scientific and law enforcement activities in particular can be included in educationalmethodical literature for use in the preparation of practitioners and scientificpedagogical personnel in the field of jurisprudence.

  15. 3 CFR 13519 - Executive Order 13519 of November 17, 2009. Establishment of the Financial Fraud Enforcement Task...

    Science.gov (United States)

    2010-01-01

    ...; (m) the Federal Housing Finance Agency; (n) the Office of Thrift Supervision; (o) the Office of the... outreach with representatives of financial institutions, corporate entities, nonprofit organizations, State... Corporate Fraud Task Force created by Executive Order 13271 of July 9, 2002. Executive Order 13271 is hereby...

  16. Internal Audit as a Tool for Combating Economic Fraud. Case Study of the Misappropriation Process of Company’s Assets

    Directory of Open Access Journals (Sweden)

    Michał Falkowski

    2010-12-01

    Full Text Available The paper deals with the problem of economic fraud and the role of Internal Audit as a tool for preventing it. As the economic downturn intensifies, the possibility of disputes and other difficulties arises more frequently. More often employees and contracting parties try to shift their own losses on to other economic entities. When internal rules are broken or either are not established, organizations are exposed to risks and problems that they are often not used to dealing with. As the analyzed case study showed threats of an economic fraud can come also from inside the company. Embezzlement concerning expense reimbursement is one of the most “popular” ways to steal money from inside the company. To prevent such situations from happening Internal Audit Unit has to perform assurance and consulting actions to deter this particular and any other type of fraud. When the actual fraud occurs an important element, is the properly divide roles between an internal auditor and the forensic specialist who is adequately prepared to lead the investigation, find evidence, and bring fraudsters to justice.

  17. 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. 

  18. The effect of government internal auditors moral reasoning and situational pressure on the tendency to commit fraud when auditing: An experimental study

    Directory of Open Access Journals (Sweden)

    Novita Puspasari

    2015-12-01

    Full Text Available This study aims to examine the effect of government internal auditors moral levels and situational pressures on the tendency to commit fraud when conducting audit. Based on the hypothesis, despite the situational pressures, the government internal auditors who have a high moral level will not commit fraud at the time of auditing. Meanwhile, the government internal auditors who have a low moral level will com-mit fraud at the time of auditing when there is situational pressure. To test the hypothesis, a 22 factorial experiment is conducted involving 68 students of STAR-BPKP of Jenderal Soedirman University. The results indicate that the government internal auditors who have a high moral level will not commit fraud in the time of auditing despite some situational pressures. Meanwhile, the government internal auditors who have a low moral level will commit fraud at the time of auditing either there is a situational pressure or not. The implications of this study are to streng-then the supervisory system for the internal auditors at the time of auditing, to provide protection for whistle- blowers who report the presence of fraud committed by auditors, and to be consistent in giving reward to professional auditors and pu-nishment to auditors who are convicted of fraud at the time of auditing.

  19. A Reasoning Agent for Credit Card Fraud on the Internet Using the Event Calculus

    Science.gov (United States)

    Blackwell, Clive

    We illustrate the design of an intelligent agent to aid a merchant to limit fraudulent payment card purchases over the Internet. This is important because increasing fraud may limit the rise of e-commerce, and difficult because of the uncertainty in identifying and authenticating people remotely. The agent can advise the merchant what actions to take to reduce risk without complete knowledge of the circumstances. It can also negotiate flexibly to conclude transactions successfully that would otherwise be rejected. We use the Event Calculus to model the transaction system including the participants and their actions. The idea has applications in other distributed systems where incomplete knowledge of a system may be exploited by adversaries to their advantage.

  20. Fraud Detection in Credit Card Transactions; Using Parallel Processing of Anomalies in Big Data

    Directory of Open Access Journals (Sweden)

    Mohammad Reza Taghva

    2016-10-01

    Full Text Available In parallel to the increasing use of electronic cards, especially in the banking industry, the volume of transactions using these cards has grown rapidly. Moreover, the financial nature of these cards has led to the desirability of fraud in this area. The present study with Map Reduce approach and parallel processing, applied the Kohonen neural network model to detect abnormalities in bank card transactions. For this purpose, firstly it was proposed to classify all transactions into the fraudulent and legal which showed better performance compared with other methods. In the next step, we transformed the Kohonen model into the form of parallel task which demonstrated appropriate performance in terms of time; as expected to be well implemented in transactions with Big Data assumptions.