... PFCRA as Authority Head are delegated to the Army General Counsel. The Chief, Intellectual Property Law... Fraud Civil Remedies Act (PFCRA). (a) PFCRA was enacted on 21 October 1986 (Public Law 99-509) and...
... 45 Public Welfare 3 2010-10-01 2010-10-01 false Who investigates program fraud? 681.4 Section 681.4 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS Procedures Leading to Issuance of A Complaint § 681.4 Who...
... 45 Public Welfare 3 2010-10-01 2010-10-01 false What happens if program fraud is suspected? 681.5 Section 681.5 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS Procedures Leading to Issuance of A Complaint § 681.5...
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.
Hallam, K; Taylor, M
The use of fiscal intermediaries to police Medicare claims has come under the spotlight, mainly because many of those contractors have themselves settled Medicare or Medicaid fraud charges. One answer: the new Medicare Integrity Program, which will beef up federal fraud fighters.
Rendón Vera, José Santiago
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.
We use a legal perspective to examine how the role of auditors in Denmark has been defined and the auditor's responsibilities in relation to fraud have been determined. The study draws on laws, legal cases and documents produced by professional organisations. We show that developments during...... in the form of ‘general principles legislature’, ensured that the role of the auditor was defined as a result of market forces and the judicial processes of the courts. We observe that in the Danish legal system important interpretative powers are granted to the courts in line with case law traditions...... the twentieth century were conditioned by the central legislative role of the Danish state combined with a hands-off approach to enforcing new law provisions. While the organising role of the state was consistent with the Roman civil law tradition, the implications of legislative absences, and later provisions...
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.
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.
Definition of Fraud Fraud is defined in various ways. The generally accepted government auditing standards (GAGAS...to his or her detriment. 1 Definition of Fraud Risk Assessments It is important for DoD organization’s to understand the differences between...fraud, and only a minority of the greedy or needy do so. In general, greed is the number one cause for fraud along with problems with debt and gambling
... and 53, subchapter III; f. Is not subject to a performance appraisal pursuant to 5 U.S.C., chapter 43... statements, anything of value, including but not limited to any advantage, preference, privilege, license...
... 42 Public Health 5 2010-10-01 2010-10-01 false Conviction relating to program or health care fraud. 1001.201 Section 1001.201 Public Health OFFICE OF INSPECTOR GENERAL-HEALTH CARE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OIG AUTHORITIES PROGRAM INTEGRITY-MEDICARE AND STATE HEALTH CARE PROGRAMS...
Travaille, Peter; Mueller, Roland; Thornton, Dallas; van Hillegersberg, Jos
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
... Programs: Fraud and Abuse; Electronic Health Records Safe Harbor Under the Anti-Kickback Statute AGENCY...). Additionally, we considered whether removing this condition would increase the risk of fraud or abuse posed by... Committee on Science and Technology, available at http://science.house.gov/sites/republicans.science.house...
..., stipulation, other disposition which creates a civil liability for the complained of wrongful acts, or a final determination of liability under the Program Fraud Civil Remedies Act of 1988 (31 U.S.C. 3801-3812). ... 29 Labor 4 2010-07-01 2010-07-01 false Civil judgment. 1471.920 Section 1471.920 Labor Regulations...
..., decision, settlement, stipulation, other disposition which creates a civil liability for the complained of wrongful acts, or a final determination of liability under the Program Fraud Civil Remedies Act of 1988 (31... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Civil judgment. 919.920 Section 919.920...
..., stipulation, other disposition which creates a civil liability for the complained of wrongful acts, or a final determination of liability under the Program Fraud Civil Remedies Act of 1988 (31 U.S.C. 3801-3812). ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Civil judgment. 19.920 Section 19.920...
... by verdict, decision, settlement, stipulation, other disposition which creates a civil liability for the complained of wrongful acts, or a final determination of liability under the Program Fraud Civil... 7 Agriculture 15 2010-01-01 2010-01-01 false Civil judgment. 3017.920 Section 3017.920 Agriculture...
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
... selling, or arranging for the sale of, implantable medical devices, the same principles would apply when... ascribes criminal liability to parties on both sides of an impermissible ``kickback'' transaction... health care programs or to impose civil money penalties for fraud, kickbacks, and other prohibited...
Matt, Georg E.; Cook, Thomas D.
An evaluation of efforts by the Carter and Reagan Administrations to reduce fraud, error, and mismanagement in social programs is provided, examining the food stamp program as an example. Data available do not make it possible to say whether these administrative and political efforts actually decreased fraud and error. (SLD)
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 ...
Full Text Available Indonesia is recognized as one of the most corrupting countries in the world. That can be seen by the facts that there are so many corruption cases handled by Prosecutor and Police Departments but no one case has been solved properly. Laws and Regulations have been created, controlling, and investigating institutions have been established and maintained but those still cannot touch the corruptors and put them behind bars. Public expects that accountants can improve their professional competences in detecting fraud. This article will overview about fraud auditing, condition causing fraud, characteristics and types of fraud, and the responsibility of auditor in detecting fraud.
... 1001 Medicare and State Health Care Programs: Fraud and Abuse; Electronic Health Records Safe Harbor...; Electronic Health Records Safe Harbor Under the Anti-Kickback Statute AGENCY: Office of Inspector General...) amends the safe harbor regulation concerning electronic health records items and services, which defines...
Ionela – Corina Chersan
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.
your city. One day, while staying late in the office, you run across a document that reveals that the company has been substituting lower grade and...to handle each case. The PM must not be ashamed, timid , or complacent when dealing with fraudsters. The PM must show zero tolerance towards fraud
Atwood, Joseph A.; Robinson-Cox, Jim; Shaik, Saleem
An over-parameterized statistical yield-switching-fraud model is developed. Over-parameterized procedures are reviewed. Five percent of 206,952 producers (thirteen percent in one state) have suspicious yield patterns, elect higher coverage, and increase total multiple-unit indemnifications up to ten percent in some states and up to 30 percent at some coverage levels.
... (Continued) NATIONAL SCIENCE FOUNDATION PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS Purpose, Definitions, and Basis for Liability § 681.3 What is the basis for the imposition of civil penalties and... 45 Public Welfare 3 2010-10-01 2010-10-01 false What is the basis for the imposition of civil...
EL ERROR INDUCIDO POR DOLO COMO CAUSAL DE NULIDAD DEL MATRIMONIO CIVIL EN LA LEY No. 19.947: ACEPTACIÓN Y CONSECUENCIAS DE SU REGULACIÓN Error induced by fraud as a ground for nullity of civil marriage under the chilean act 19.947: rationale and consequences of its regulation
Alexis Mondaca Miranda
Full Text Available En esta investigación se estudia el error inducido por dolo como vicio de la voluntad en el matrimonio. Luego de analizar la disciplina del error durante la vigencia de la Ley de Matrimonio Civil de i884, se explica la no relevancia de una regulación expresa del error doloso, para finalmente referirnos a los requisitos y a las consecuencias del error producido por dolo como origen de la falta de un libre y espontáneo consentimiento matrimonial.This paper analyses the error induced by fraud of one party as a defect of the spouse's will in marriage. After a [broad] explanation of the error regime under the Civil Marriage Act of 1884, the author demonstrates the irrelevance of the [current] absence of regulation for error. Finally the investigation is focused on requirements and consequences of the misrepresentation causedby fraud as a ground of the lack of marital consent.
... Labor Office of the Secretary of Labor PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986 § 22.3 Basis for civil... made to the authority, recipient, or party when such claim is actually made to an agent, fiscal... an agent, fiscal intermediary, or other entity, including any State or political subdivision thereof...
....3 Energy NUCLEAR REGULATORY COMMISSION PROGRAM FRAUD CIVIL REMEDIES § 13.3 Basis for civil penalties... such claim is actually made to an agent, fiscal intermediary or other entity, including any State or... statement shall be considered made to the authority when such statement is actually made to an agent, fiscal...
... REGULATIONS PROGRAM FRAUD CIVIL REMEDIES § 185.103 Basis for civil penalties and assessments. (a) In addition..., fiscal intermediary, or other entity, including any State or political subdivision thereof, acting for or... authority when such statement is actually made to an agent, fiscal intermediary, or other entity, including...
... IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL PENALTIES ACT OF 1986 § 1264.102 Basis for civil penalties and... an agent, fiscal intermediary, or other entity, including any State or political subdivision thereof... such statement is actually made to an agent, fiscal intermediary, or other entity, including any State...
... AFFAIRS (CONTINUED) STANDARDS IMPLEMENTING THE PROGRAM FRAUD CIVIL REMEDIES ACT § 42.3 Basis for civil... to an agency, fiscal intermediary, or other entity, including any State or political subdivision... considered made to the Department of Veterans Affairs when the statement is actually made to an agent, fiscal...
... 45 Public Welfare 3 2010-10-01 2010-10-01 false How are civil penalties and assessments collected? 681.43 Section 681.43 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS Decisions and Appeals § 681.43 How are...
Krogsbøll, Anette; Simonsen, Claus; Christensen, Jørgen Erik
or a design build project on each of the first four semesters. In this paper the four projects in the civil engineering study program are described along with a brief description of the entire study program. The aim is to provide additional information and documentation to accompany an exposition where......In 2008 all Bachelor of engineering study programs at the Technical University of Denmark (DTU) have been adopted to the “Conceive – Design – Implement – Operate” approach. As part of the necessary changes it was decided that all seven study programs should have a cross disciplinary project...... students present their projects. Learning outcomes, training and assessment of personal, professional and social engineering skills are described from a project point of view. Progression of engineering skills is discussed from a study program perspective. The interrelation between the various elements...
... 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 ...
Ruffell, Alastair; Majury, Niall; Brooks, William E.
Some geological fakes and frauds are carried out solely for financial gain (mining fraud), whereas others maybe have increasing aesthetic appeal (faked fossils) or academic advancement (fabricated data) as their motive. All types of geological fake or fraud can be ingenious and sophisticated, as demonstrated in this article. Fake gems, faked fossils and mining fraud are common examples where monetary profit is to blame: nonetheless these may impact both scientific theory and the reputation of...
Thornton, Dallas; Mueller, Roland; Schoutsen, Paulus; van Hillegersberg, Jos
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
... and Urban Development IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986 § 28.10 Basis for... actually is made to an agent, fiscal intermediary, or other entity, including any State or political... statement is actually made to an agent, fiscal intermediary, or other entity, including any State or...
... Section 35.3 Foreign Relations DEPARTMENT OF STATE CLAIMS AND STOLEN PROPERTY PROGRAM FRAUD CIVIL REMEDIES... such claim is actually made to an agent, fiscal intermediary, or other entity, including any state or... authority when such statement is actually made to an agent, fiscal intermediary, or other entity, including...
... FRAUDULENT CLAIMS OR STATEMENTS REGULATIONS UNDER THE PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986 § 355.3 Basis... considered made to an authority, recipient, or party when such claim is actually made to an agent, fiscal... shall be considered made to an authority when such statement is actually made to an agent, fiscal...
... PRACTICE RULES OF PRACTICE AND PROCEDURE Program Fraud Civil Remedies and Procedures § 308.502 Basis for..., fiscal intermediary, or other entity, including any state or political subdivision thereof, acting for or... considered made to the FDIC when the statement is actually made to an agent, fiscal intermediary, or other...
... Section 31.3 Transportation Office of the Secretary of Transportation PROGRAM FRAUD CIVIL REMEDIES § 31.3... actually made to an agent, fiscal intermediary, or other entity, including any State or political... statement is actually made to an agent, fiscal intermediary, or other entity, including any State or...
... 33.3 Education Office of the Secretary, Department of Education PROGRAM FRAUD CIVIL REMEDIES ACT § 33..., or party when that claim is actually made to an agent, fiscal intermediary, or other entity... statement is actually made to an agent, fiscal intermediary, or other entity, including any State or...
... Section 521.3 Foreign Relations BROADCASTING BOARD OF GOVERNORS IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL... Broadcasting Board of Governors, a recipient, or party when such claim is actually made to an agent, fiscal..., fiscal intermediary, or other entity, including any State or political subdivision thereof, acting for or...
... Related to Administrative Hearings Under the Program Fraud Civil Remedies Act of 1986 § 1.303 Basis for... to an agent, fiscal intermediary, or other entity, including any State or political subdivision... when such statement is actually made to an agent, fiscal intermediary, or other entity, including any...
... Services Administration 70-IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986 § 105-70.003... such claim is actually made to an agent, fiscal intermediary, or other entity, including any State or... statement shall be considered made to the Authority when such statement is actually made to an agent, fiscal...
... PROVISIONS OF THE PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986 Implementation for Actions Initiated by the... such claim is actually made to an agent, fiscal intermediary, or other entity, including any State or... authority when such statement is actually made to an agent, fiscal intermediary, or other entity, including...
... 1013.3 Energy DEPARTMENT OF ENERGY (GENERAL PROVISIONS) PROGRAM FRAUD CIVIL REMEDIES AND PROCEDURES... made to the authority, recipient, or party when such claim is actually made to an agent, fiscal... an agent, fiscal intermediary, or other entity, including any State or political subdivision thereof...
... and Medicaid Programs; Civil Money Penalties for Nursing Homes AGENCY: Centers for Medicare & Medicaid... Medicare and Medicaid regulations regarding the imposition and collection of civil money penalties by CMS... one of the ways listed): 1. Electronically. You may submit electronic comments on this regulation to...
Walter López Moreno
Full Text Available Experts have determined that to commit fraud must exist the power, the opportunity, and the rationalization (D. Cressey, 1961. These three important points are known as the fraud triangle. The main purpose of this research was to detect and identify whether there is relationship between management levels and dimensions of the fraud. For this research, a questionnaire was answered by managers working in the mortgage banking area of San Juan, Puerto Rico. A nonparametric test of Kendall Tau was used to correlate the variables of the investigation. In evaluating the correlation there is sufficient evidence to reject the null hypothesis which states that the characteristics of fraud associated with the dimension of the rationalization are determined by the management level in an organization. In the same way, it was found that the characteristics of fraud associated with the size of the opportunity, are determined by the management level in an organization. With this statistical reasoning we presented relationships between the three dimensions of the fraud: power vs. opportunity, power vs. rationalization, and opportunity vs. rationalization. Only in this last relationship, there is an evidence to reject the null hypothesis which states that the characteristics of fraud associated with the angle of opportunity, are not related to the rationalization of the individual who intends or commits fraud.
Presents evidence from literature in the field of the sociology of science which indicates that there are reasons why scientists would and do commit fraud although the norms discouraging mendacity are powerful. Discusses why the checks and balances against fraud are not regularly implemented. (Author/DB)
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.
Ruffell, Alastair; Majury, Niall; Brooks, William E.
Some geological fakes and frauds are carried out solely for financial gain (mining fraud), whereas others maybe have increasing aesthetic appeal (faked fossils) or academic advancement (fabricated data) as their motive. All types of geological fake or fraud can be ingenious and sophisticated, as demonstrated in this article. Fake gems, faked fossils and mining fraud are common examples where monetary profit is to blame: nonetheless these may impact both scientific theory and the reputation of geologists and Earth scientists. The substitution or fabrication of both physical and intellectual data also occurs for no direct financial gain, such as career advancement or establishment of belief (e.g. evolution vs. creationism). Knowledge of such fakes and frauds may assist in spotting undetected geological crimes: application of geoforensic techniques helps the scientific community to detect such activity, which ultimately undermines scientific integrity.
The federal government has enacted a comprehensive strategy to fight healthcare waste, fraud and abuse. As a result of the federal government's comprehensive strategy, in 2002, the Office of Inspector General announced that improper Medicare payments to doctors, hospitals and other healthcare providers declined 54% from the fiscal year 1996 to the fiscal year 2001. The Office of Inspector General in its 2002 work plan focuses on procedure coding for outpatient services billed by hospital and doctor, coding for evaluation and management services in physician offices and conditions under which a doctor's bill is "incident to" services or supplies among other things. The distinction between fraud and abuse can be very important in determining the potential fines and penalties that might apply, even though it is not clear. Fraud is much more serious than abuse. The degree of intent by the individual or entity under investigation is often the determining factor. The most commonly used statutes for prosecuting or facilitating such a prosecution of healthcare fraud or abuse include HIPAA of 1996, the False Claims Act, healthcare fraud, theft or embezzlement, obstruction of criminal investigations of healthcare offenders, the False Statement Statute, mail and wire fraud statutes, the Social Security Act Civil Monetary Penalties, criminal penalties, and/or Stark laws. This review focuses on various aspects of implications of fraud and abuse in interventional pain management practices including various activities of potential fraud and abuse.
Report: EPA Office of Inspector General’s Report on Reducing Fraud, Waste, and Abuse in the Small Business Innovative Research Program, as Required by the National Defense Authorization Act for Fiscal Year 2012, Pub. L. 112-81 (2012)
September 28, 2012. The EPA OIG is required by Section 5143 of the NDA Act for Fiscal Year 201 2, Pub. L. No. 112-81 (2012), to report on reducing vulnerability to fraud, waste and abuse in the Small Business Innovative Research (SBIR) program.
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...
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.
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 ...
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Creditor agency processing for non-fraud... Civil Service Retirement and Disability Fund § 831.1805 Creditor agency processing for non-fraud claims... notation in column 8 under “Fiscal Record” on the Standard Form 2806 (Individual Retirement Record), if the...
El articulo explora los alcances del fraude inmobiliario registral y sus modalidades, asi como soluciones encontradas de las Salas civil y penal de nuestra Corte Suprema de Justicia, basadas a nuestro...
Full Text Available Contenido: Elementos constitutivos del fraude a la ley.El punto de conexión debe ser de realización voluntaria. El punto de conexión debe realizarse efectivamente, pero en forma artificiosa. Debe haber abuso en la utilización del punto de conexión. Debe haber una tergiversación de la finalidad de la norma de conflicto. Funciona en el campo del orden público interno. ¿Es necesario que haya un perjuicio para que existafraude a la ley? ¿Es necesario que se intente hacer valer el resultado del fraude a la ley ante las autoridades del Estado cuyo ordenamiento jurídico se ha evadido? Análisis de la posición de Alfonsín con respecto a la excepción de fraude a la Ley. Argumentos en contra de la admisión de la excepción. Análisis de esos argumentos a partir de situaciones concretas. Distinción entre fraude a la ley, mero fraude y actividad lícita: análisis de casos. ¿Cómo y cuándo se prueba el fraude a la ley? Derecho positivo: la convención interamericana sobre normas generales de derecho internacional privado. Consecuencias del fraude a la ley
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...
Hill, Chelsea; Hunter, Alex; Johnson, Leslie; Coustasse, Alberto
The majority of the United States health care fraud has been focused on the major public program, Medicare. The yearly financial loss from Medicare fraud has been estimated at about $54 billion. The purpose of this research study was to explore the current state of Medicare fraud in the United States, identify current policies and laws that foster Medicare fraud, and determine the financial impact of Medicare fraud. The methodology for this study was a literature review. Research was conducted using a scholarly online database search and government Web sites. The number of individuals charged with criminal fraud increased from 797 cases in fiscal year 2008 to 1430 cases in fiscal year 2011-an increase of more than 75%. According to 2010 data, of the 7848 subjects investigated for criminal fraud, 25% were medical facilities, and 16% were medical equipment suppliers. In 2009 and 2010, the Health Care Fraud and Abuse Control Program recovered approximately $25.2 million of taxpayers' money. Educating providers about the policies and laws designed to prevent fraud would help them to become partners. Many new programs and partnerships with government agencies have also been developed to combat Medicare fraud. Medicare fraud has been a persistent crime, and laws and policies alone have not been enough to control the problem. With investments in governmental partnerships and new systems, the United States can reduce Medicare fraud but probably will not stop it altogether.
The national cost of health care reached 1.9 trillion dollars in 2004, or 6280 dollars for every man, woman, and child in the United States. And, although they are the exception rather than the norm, individuals intent on committing fraud and abuse are not far behind. According to the Centers for Medicare & Medicaid Services, the estimated annual loss to the government and health insurers from fraud continues to exceed 100 billion dollars. In a recent semiannual report to Congress, the Department of Health and Human Services (HHS) Office of Inspector General announced expected recoveries of 1.02 billion dollars for the first half of fiscal year 2006. At this rate, less than 5 percent of the losses from fraud and abuse are recovered annually.
The Health Resources and Services Administration (HRSA) administers section 340B of the Public Health Service Act (PHSA), referred to as the "340B Drug Pricing Program" or the "340B Program." This final rule will apply to all drug manufacturers that are required to make their drugs available to covered entities under the 340B Program. This final rule sets forth the calculation of the 340B ceiling price and application of civil monetary penalties (CMPs).
U.S. Department of Health & Human Services — Decisions issued by Administrative Law Judges of the Departmental Appeals Board's Civil Remedies Division concerning fraud and abuse determinations by the Office of...
Greene, Laura H.
Scientists have a macabre fascination with fraud. Some of the most famous recent cases - including those of the physicists Victor Ninov and Jan Hendrick Schön, who falsified results in nuclear physics and nanotechnology, respectively - have remained hot topics for years, continually generating investigations, articles and invited talks at scientific conferences.
Sheila Delhumeau Rivera
Full Text Available This document analyzes the relations between society and government that took place with the Financial Aid to Civil Society Organizations Program in Tijuana. The decentralization process of social policy in Mexico is revised as the context in which new programs and initiatives are developed promoting a stronger participation of the society in the policy process. The reflection on the social policy of the National Action Party in Baja California since 1989, has lead us to see the new challenges that the Financial Aid to Civil Society Organizations Program presents to the local and state government and the social organizations.
... Medicaid beds at the facility in use by residents of the respective programs on the date the civil money... post bonds or to use other alternative approaches to secure payment and allow SNFs to freely access... placed in escrow and should reduce the chances of erroneous deprivation. This is followed by post...
Part 1: Internet Crime Investigations; International audience; Because of the difficulties inherent in accurately identifying individuals on the Internet, online merchants reduce the risk of credit card fraud by increasing restrictions on consumers. The restrictions are often overly burdensome on consumers and may result in lost sales. This paper uses the concept of a fraud tree, an extension of an attack tree, to comprehensively model online fraud techniques and to suggest defensive obstacle...
Valentin – Stelian Bădescu
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.
Kraemer, Sylvia K.
The conclusions that can be drawn from public opinion polls depend a great deal on what usually does not appear on the newspaper page or television screen. Subtle biases can result from the population interviewed, the time of day individuals were called, how a particular question was asked, or how the answer was interpreted. Examples are the 1961 Gallop Poll, the survey done for Rockwell International by the firm of Yankelovich, Skelly and White/Clancy Shulman, and the one done by Jon D. Miller of the International Center for the Advancement of Scientific Literacy. There is more to learn from opinion polls than that a good proportion of adult Americans support the space program. We can learn that social and economic security are not competing goals with space, but interdependent goals. If we want to increase public support for space, we must increase the number of Americans who have the economic freedom to take an interest in something besides getting by, day after day. We can also learn that the majority of those who support the space program can distinguish between the bread and circuses of space travel. They are content to experience extraordinary adventures in the movie theaters; for their tax dollars they want real return in expended scientific knowledge and understanding. Finally, we can learn that we need to increase that return, not just for scientific careers, but for the ordinary people who pay our bills and for their children, our children. Ultimately, the space program is for them, as all investments in the future must be.
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.
Sandhu, P. S.; Senthilkumar, N. C.
The purpose of presenting this paper is to give the idea to prevent the fraud in finance paying portals as fraud is increasing on daily basis and mostly in financial sector. So through this paper we are trying to prevent the fraud. This paper will give you the working algorithm through which you can able to prevent the fraud. Algorithm will work according to the spending amount of the user, which means that use will get categories into one of the low, medium, high or very high category.
Wales, William S.
Approved for public release; distribution is unlimited During the 1970s and 1980s, there existed a gap between the strategic mobility requirement and the nation's cargo assets to meet this requirement. Consequently, the Military Airlift Command developed and implemented the Civil Reserve Air Fleet Enhancement Program (CEP) to bridge this gap. Civilian airlines were given monetary and other incentives to modify their existing wide- body passenger aircraft enabling them to carry military-siz...
Leistedt, Samuel J; Linkowski, Paul
The problem of fraud, especially scientific fraud, is global and its identification risk is still in its infancy. Based on an in-depth analysis of several financial and scientific fraud trials, the authors propose a new and integrative model of scientific fraud. This model identifies two major levels for committing fraud: (i) at the personal skills level (micro-level) and (ii) at the network skills level (macro-level). Interacting continuously with each other, they form a dynamic, efficient, and integrative system: an integrative model of fraud. The micro-level refers to three factors: (i) personality organization, (ii) social competence, and (iii) the so-called triangle of fraud. The macro-level refers essentially to social network organization and social engineering. Then, the key to understanding and mostly controlling fraud is to consider both the individual and the environment in which they operate. Based on our model, several steps at the micro- and macro-levels can be proposed. Copyright © 2016 The Chartered Society of Forensic Sciences. Published by Elsevier Ireland Ltd. All rights reserved.
Full Text Available As a general rule the final step in every aviation program is the certification of the airplane, an important step in which the airplane, the engins and the equipments are checked by an authority or commission according to the airworthiness rules. The main scope of the certification is to promote a safe aviation product and to protect the general public from unnecessary risk. In all the contries the national authorieties require a civil certificability for all the parts or equipments and a full aircraft certification for a new or wholly modified airplane. The military aircrafts must pased and respond to a specific way of certification and many actual efforts are done in order to unify the diffrent national rules in this field. This paper presents the existing situation in the certification of civil and military airplans and the actual measures done for the unification of certification procedures in the world.
Ruth, van Saskia M.; Huisman, Wim; Luning, Pieternel A.
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,
Raluca Georgiana POPA
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.
Adrian Victor Vevera
Full Text Available Tax healthcare fraud and tax evasion affects us all. It occurs within a country and across countries both within the EU,USA and globally. That is why a single country cannot solve the problem on its own. The EU and Member States need to work more together and internationally to combat the problem at home and abroad. Open dialogue involving the European Commission, stakeholders and interested parties helps ensure that existing rules and proposals for new rules are designed to keep pace with the reality of rapid change. This dialogue helps to achieve the regulatory efficiency we need to foster best administrative and legislative practice tailored to meet the needs of business in the European Union in the third millennium
Lang, Matthias; Wambach, Achim
Most insurance companies publish few data on the occurrence and detection of insurance fraud. This stands in contrast to the previous literature on costly state verification, which has shown that it is optimal to commit to an auditing strategy, as the credible announcement of thoroughly auditing claim reports might act as a powerful deterrent. We show that uncertainty about fraud detection can be an effective strategy to deter ambiguity-averse agents from reporting false insurance claims. If,...
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.
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. ...
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.
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
... Report Scams and Frauds Identity Theft Online Safety Privacy Online Safety Be aware of these scams when you're online. What's on This Page Online Security and Safety Internet Fraud Phishing and Vishing Online ...
crime, and the South African legal term, “fraud”, defined. Common types of medical aid fraud, a rising concern within. South African healthcare practice, are identified. Finally, the role of ethical or moral reasoning is deliberated, and psychological factors that are believed to contribute to fraud discussed. Healthcare fraud is ...
Griffioen, M.; Hel - van Dijk, van der E.C.J.M. (Lisette)
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
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.
Kobak, Dmitry; Shpilkin, Sergey; Pshenichnikov, Maxim S.
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.
Porro, A. Robert
One of the propulsion system concepts to be considered for the High-Speed Civil Transport (HSCT) is an underwing, dual-propulsion, pod-per-wing installation. Adverse transient phenomena such as engine compressor stall and inlet unstart could severely degrade the performance of one of these propulsion pods. The subsequent loss of thrust and increased drag could cause aircraft stability and control problems that could lead to a catastrophic accident if countermeasures are not in place to anticipate and control these detrimental transient events. Aircraft system engineers must understand what happens during an engine compressor stall and inlet unstart so that they can design effective control systems to avoid and/or alleviate the effects of a propulsion pod engine compressor stall and inlet unstart. The objective of the Inlet Unstart Propulsion Airframe Integration test program was to assess the underwing flow field of a High-Speed Civil Transport propulsion system during an engine compressor stall and subsequent inlet unstart. Experimental research testing was conducted in the 10- by 10-Foot Supersonic Wind Tunnel at the NASA Glenn Research Center at Lewis Field. The representative propulsion pod consisted of a two-dimensional, bifurcated inlet mated to a live turbojet engine. The propulsion pod was mounted below a large flat plate that acted as a wing simulator. Because of the plate s long length (nominally 10-ft wide by 18-ft long), realistic boundary layers could form at the inlet cowl plane. Transient instrumentation was used to document the aerodynamic flow-field conditions during an unstart sequence. Acquiring these data was a significant technical challenge because a typical unstart sequence disrupts the local flow field for about only 50 msec. Flow surface information was acquired via static pressure taps installed in the wing simulator, and intrusive pressure probes were used to acquire flow-field information. These data were extensively analyzed to
Rodrigo Fernando Herrera
Full Text Available The objective of this research is to present and support the implementation of a teaching methodology based on active learning in a programming course taught to students of the first year of the civil engineering career. The active learning techniques used are project-based learning and collaborative learning. The research methodology is the study of three cases. The application of this methodology is supported by the increase in the percentages of achievement of the learning results obtained by the students of the same course in which this methodology was implemented (academic year 2015, to the detriment of students where a traditional methodology of teaching was applied (academic year 2013-2014. To evaluate the achievement, formative and summative evaluations were used by the teaching staff (heteroevaluation, and a self-assessment was implemented at the end of the course as well. From the obtained results it is evident that, when applying an active methodology, the students increase their achievement in each learning result; they reduce the gap between their perception of what is learned and the evaluation of teachers; and they improve their attitudinal skills (self-learning, teamwork, development and presentation of reports, among other benefits.
Estévez Q., Yasnyr
El artículo enfatiza en los efectos del fraude en las empresas e incluye los riesgos en las transacciones en sistemas de cómputo, esquemas de fraude informático, pasos para detectar el fraude, apoyo al Contador Público en la detección del fraude, el informe de hallazgos del fraude.
This project was aimed at providing various civil engineering support services for the telemetered traffic monitoring sites operated by the Statistics Office of the Florida Department of Transportation. This was a companion project to the one that pr...
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.
Mavrogenis, Andreas F; Panagopoulos, Georgios N; Megaloikonomos, Panayiotis D; Panagopoulos, Vassilis N; Mauffrey, Cyril; Quaile, Andrew; Scarlat, Marius M
Scientific misconduct (fraud) in medical writing is an important and not infrequent problem for the scientific community. Although noteworthy examples of fraud surface occasionally in the media, detection of fraud in medical publishing is generally not as straightforward as one might think. National bodies on ethics in science, strict selection criteria, a robust peer-review process, careful statistical validation, and anti-plagiarism and image-fraud detection software contribute to the production of high-quality manuscripts. This article reviews the various types of fraud in medical writing, discusses the related literature, and describes tools journals implement to unmask fraud. [Orthopedics. 201x; xx(x):xxx-xxx]. Copyright 2018, SLACK Incorporated.
Nazarova Karina O.
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.
Peter Burns; Anne Stanley
On November 16, 2001, the Payment Cards Center of the Federal Reserve Bank of Philadelphia sponsored a workshop on fraud management in the credit card industry. Daniel Buttafogo and Larry Drexler of Juniper Bank led the discussion. Daniel Buttafogo, Director-Risk Management, is Juniper's fraud expert. He provided an overview of fraud in the card industry and discussed some of the challenges he faces as a risk manager. ; Larry Drexler is General Counsel and the Chief Privacy Officer at Juniper...
Carmen NISTOR; Monica PUIU
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 respe...
Lanclos, Joseph; Phillips, Thurman; Naval Postgraduate School Acquisition Research Program
No PDF Available. Annual Acquisition Research Symposium The purpose of this research project is to explore the viability of detecting anomalies through using data analytics software as a tool in procurement fraud prevention and to analyze its potential policy implications on federal procurement stakeholders. According to a survey conducted in 2012 by the Association of Certified Fraud Examiners, organizations lose an estimated 5% of their revenues to fraud each year. In order to relate ...
Leemann, Lucas; Bochsler, Daniel
Integrity of elections relies on fair procedures at different stages of the election process, and fraud can occur in many instances and different forms. This paper provides a general approach for the detection of fraud. While most existing contributions focus on a single instance and form of fraud......, 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...
Štefan Furlan; Marko Bajec
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, an...
Jose Barragan Codina
Full Text Available In a globalized era it is not enough to have a professional qualification to ensure economic and professional success. The academic background of professionals must be adequate to face challenges and solve problems of a globalized and dynamic world. Civil engineers face many complications when seeking an international career. There are many differences within the profession globally such as: resources, workforce, climate, language, culture, philosophies, regulations, etc. which raise the entry barriers to fully practice as a civil engineer. The International accreditations play a major role as the first evidence of the civil engineer technical proficiency. These assure the quality of the higher education curricula and add value to the human capital on an international context. Despite the fact that many Mexican Universities have academic programs which have international accreditations, civil engineer graduates cannot easily work across borders. This paper describes the impact that international accreditation has for civil engineers when seeking an international career.
Kutz, Gregory D.
Through the Child Care and Development Fund (CCDF), the U.S. Department of Health and Human Services (HHS) subsidizes child care for low-income families whose parents work or attend education or training programs. In fiscal year 2009, the CCDF budget was $7 billion. States are responsible for determining program priorities and overseeing funds.…
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.
Ćirković, Milan M
There are manifold intriguing issues located within largely unexplored borderlands of bioethics, future studies (including global risk analysis), and astrobiology. Human enhancement has for quite some time been among the foci of bioethical debates, but the same cannot be said about its global, transgenerational, and even cosmological consequences. In recent years, discussions of posthuman and, in general terms, postbiological civilization(s) have slowly gained a measure of academic respect, in parallel with the renewed interest in the entire field of future studies and the great strides made in understanding of the origin and evolution of life and intelligence in their widest, cosmic context. These developments promise much deeper synergic answers to questions regarding the long-term future of enhancement: how far can it go? Is human enhancement a further step toward building a true postbiological civilization? Should we actively participate and help shape this process? Is the future of humanity "typical" in the same Copernican sense as our location in space and time is typical in the galaxy, and if so, can we derive important insights about the evolutionary pathways of postbiological evolution from astrobiological and Search for ExtraTerrestrial Intelligence (SETI) studies? These and similar questions could be understood as parts of a possible unifying research program attempting to connect cultural and moral evolution with what we know and understand about their cosmological and biological counterparts.
The Health Resources and Services Administration (HRSA) administers section 340B of the Public Health Service Act (PHSA), known as the "340B Drug Pricing Program" or the "340B Program." HRSA published a final rule on January 5, 2017, that set forth the calculation of the ceiling price and application of civil monetary penalties. The final rule applied to all drug manufacturers that are required to make their drugs available to covered entities under the 340B Program. On August 21, 2017, HHS solicited comments on further delaying the effective date of the January 5, 2017, final rule to July 1, 2018 (82 FR 39553). HHS proposed this action to allow a more deliberate process of considering alternative and supplemental regulatory provisions and to allow for sufficient time for additional rulemaking. After consideration of the comments received on the proposed rule, HHS is delaying the effective date of the January 5, 2017, final rule, to July 1, 2018.
Healthcare fraud is a type of white-collar crime involving the filing of dishonest healthcare claims in order to achieve a profit. Healthcare fraud is a worldwide problem and is on the increase in South Africa. In this article, healthcare fraud is explored, healthcare fraud identified as a white-collar crime and the South African ...
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.
... 42 Public Health 3 2010-10-01 2010-10-01 false Rewards for information relating to Medicare fraud... OF HEALTH AND HUMAN SERVICES (CONTINUED) MEDICARE PROGRAM PROGRAM INTEGRITY: MEDICARE Rewards for... Improving Medicare Program Efficiency and to Reward Suggesters for Monetary Savings § 420.405 Rewards for...
Full Text Available The paper presents application of data mining techniques to fraud analysis. We present some classification and prediction data mining techniques which we consider important to handle fraud detection. There exist a number of data mining algorithms and we present statistics-based algorithm,Â Â decision tree-based algorithm and rule-based algorithm. We present Bayesian classification model to detect fraud in automobile insurance.Â NaÃ¯ve Bayesian visualization is selected to analyze and interpret the classifier predictions. We illustrate how ROC curves can be deployed for model assessment in order to provide a more intuitive analysis of the models.
Judges, Rebecca A; Gallant, Sara N; Yang, Lixia; Lee, Kang
Older adults are more at risk to become a victim of consumer fraud than any other type of crime (Carcach et al., 2001) but the research on the psychological profiles of senior fraud victims is lacking. To bridge this significant gap, we surveyed 151 (120 female, 111 Caucasian) community-dwelling older adults in Southern Ontario between 60 and 90 years of age about their experiences with fraud. Participants had not been diagnosed with cognitive impairment or a neurological disorder by their doctor and looked after their own finances. We assessed their self-reported cognitive abilities using the MASQ, personality on the 60-item HEXACO Personality Inventory, and trust tendencies using a scale from the World Values Survey. There were no demographic differences between victims and non-victims. We found that victims exhibit lower levels of cognitive ability, lower honesty-humility, and lower conscientiousness than non-victims. Victims and non-victims did not differ in reported levels of interpersonal trust. Subsequent regression analyses showed that cognition is an important component in victimization over and above other social factors. The present findings suggest that fraud prevention programs should focus on improving adults' overall cognitive functioning. Further investigation is needed to understand how age-related cognitive changes affect vulnerability to fraud and which cognitive processes are most important for preventing fraud victimization.
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.
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...
Nov 25, 2015. Dr. Bruce Woods, a chemist in the Electronic Crimes Division within the OIG’s Office of Investigations discusses his recent webinar for the Association of Public Health Laboratories on lab fraud.
Agud, J L
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.
Chao Yang; Liansheng Wu; Xianhui Bo
This paper focuses on the effects of career concern on fraud among tax return preparers. A two-stage model is built to ascertain whether the propensity of tax preparers to cooperate with taxpayers in underpaying tax can be decreased if the revealed fraud behavior increases the probability of being audited by the tax agency in the following period. After solving the unique SPNE, this effect is shown to exist.
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.
Edward Wong Sek Khin
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.
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 iiÂ visualisations assist in promptly identifying potentially fraudulent user activities. The study makes the following contributions: iÂ a model for proactive fraud detection, ii methods for visualising user activities in transaction data, iii a stand-alone MCL-based prototype.
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.
... FRAUD CIVIL REMEDIES ACT § 224.3 Basis for civil penalties and assessments. (a) Claims (1) Any person... made to A.I.D., a recipient, or party when such claim is actually made to an agent, fiscal intermediary... statement is actually made to an agent, fiscal intermediary, or other entity, including any State or...
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.
Sadeh, Willy Z.; Criswell, Marvin E.
Space Civil Engineering is an emerging engineering discipline that focuses on extending and expanding the Civil Engineering know-how and practice to the development and maintenance of infrastructure on celestial bodies. Space Civil Engineering is presently being developed as a new discipline within the Department of Civil Engineering at Colorado State University under a recently established NASA Space Grant College Program. Academic programs geared toward creating Space Civil Engineering Options at both undergraduate and graduate levels are being formulated. Basic ideas and concepts of the curriculum in the Space Civil Engineering Option at both undergraduate and graduate levels are presented. The role of Space Civil Engineering in the Space Program is discussed.
K. R. Seeja
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.
Seeja, K R; Zareapoor, Masoumeh
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.
The Health Resources and Services Administration (HRSA) administers section 340B of the Public Health Service Act (PHSA), referred to as the "340B Drug Pricing Program" or the "340B Program." HRSA published a final rule on January 5, 2017, that set forth the calculation of the ceiling price and application of civil monetary penalties. The final rule applied to all drug manufacturers that are required to make their drugs available to covered entities under the 340B Program. In accordance with a January 20, 2017, memorandum from the Assistant to the President and Chief of Staff, entitled "Regulatory Freeze Pending Review," HRSA issued an interim final rule that delayed the effective date of the final rule published in the Federal Register (82 FR 1210, (January 5, 2017)) to May 22, 2017. HHS invited commenters to provide their views on whether a longer delay of the effective date to October 1, 2017, would be more appropriate. After consideration of the comments received on the interim final rule, HHS is delaying the effective date of the January 5, 2017 final rule, to October 1, 2017.
Artur Filipe Ewald Wuerges
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.
Mayat, Nafisa; Amosun, Seyi Ladele
This study explored the perceptions of academic staff towards admission of students with disabilities, and their accommodation once accepted into an undergraduate Civil Engineering program in a South African university. Qualitative responses relating to the perceptions of five academic staff were obtained through semi-structured interviews. The…
Maria Victoria Zunzunegui
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.
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,...
S. van den Braak; R. Choenni; M.S. Bargh
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
Chen, Jidong; Tao, Ye; Wang, Haoran; Chen, Tao
.... 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...
... AND SUBSEQUENT CROP, PROGRAM, OR FISCAL YEARS General Provisions § 1400.5 Denial of program benefits... adopted and the succeeding year. (d) A person or legal entity that perpetuates a fraud, commits fraud, or...
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.
Thesis "frauds committed by financial advisors and its prevention" introduces the concepts of fraud, reasons for fraud, types of frauds and prevention suggestion. Financial advisors misuse the imperfections of insurance products and financial illiteracy of people for their own enrichment. This topic is very up to date for insurance companies. These cases are not publicized in media to protect the insurance companies. Within the thesis there was carried out a research among financial advisors ...
Chen, Jidong; Tao, Ye; Wang, Haoran; Chen, Tao
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....
Linnell, Kay; Trafford, Richard
Fraud is a major risk to the survival of businesses in any adverse economic climate. As ‘UK plc’ battles against the worst recession for a generation or more, this Fraud and Risk Management survey provides an extremely pertinent and timely report on the readiness and ability of businesses to combat the threat of fraud. It is also an important survey because it is based on ‘honest responses’ from organisations in Southern England that completed a secure online questionnaire. This survey provid...
Peng, Yanlin; Zhang, Linfeng; Guan, Yong
Fraud compromises the thriving Internet auction market. Studies have shown that fraudsters often manipulate their reputations through sophisticated collusions with accomplices, enabling them to defeat the reputation-based feedback systems that are used to combat fraud. This paper presents an algorithm that can identify colluding fraudsters in real time. Experiments with eBay transaction data show that the algorithm has low false negative and false positive rates. Furthermore, the algorithm can identify fraudsters who are innocent at the time of the data collection, but engage in fraudulent transactions soon after they accumulate good feedback ratings.
Silvis, I.C.J.; Ruth, van S.M.; Fels, van der Ine; Luning, P.A.
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
Previous experiences of different types of fraud and employees involvement are analyzed using tables and percentages for elusive description and discussion. The paper is concluded by with the recommendations targeting at reducing fraud and forgeries in the Nigerian banking industry. Key Words: Fraud, Bank Failure, ...
... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HEALTH AND HUMAN SERVICES Office of Inspector General Special Fraud Alert: Physician-Owned Entities AGENCY: Office... issued Special Fraud Alert on Physician-Owned Entities. Specifically, the Special Fraud Alert addressed...
... directed to provide a statement for inclusion in the preamble to the regulations describing the agency's... need to continue to consider any accessibility issues that may arise regarding disabled participants or... of the program, SNAP State agencies have always served the disabled. In FY 2007, SNAP served a...
hours of negotiations, and no one was injured. The secor- incident involved the hijacking and subsequent theft of a nine-seat general aviation...Eldorado International Airport at Bogota , Colcmbia. The results of the survey have provided a foundation for a multiyear improvement program for Colombia
... 42 Public Health 5 2010-10-01 2010-10-01 false Fraud and kickbacks and other prohibited activities... and extent of any adverse physical, mental, financial or other impact the conduct had on program... documented mental, emotional, or physical condition before or during the commission of the prohibited act(s...
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
..., 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...
misconduct and unethical behaviour in economic crimes. Healthcare fraud can be viewed as a variant of a white- collar crime. The perpetrators may be ..... Haidt J. The emotional dog and its rational tail: a social intuitivist approach to moral judgment. Psych Rev. 2001;108(4): 814-834. 15. Framework for moral reasoning.
chip-and-pin technology has so far proved successful in countries such as the United. Kingdom, where total counterfeit card fraud decreased by 32% in the past two years.51 In South. Africa not all cards will have the chip-and-pin feature because not all merchants have the systems installed to support chip-and-pin cards.
Scheibe, Susanne; Notthoff, Nanna; Menkin, Josephine; Ross, Lee; Shadel, Doug; Deevy, Martha; Carstensen, Laura L.
Telemarketing fraud is pervasive, and older consumers are disproportionally targeted. We conducted a field experiment to test whether forewarning could protect people who were victimized in the past. A telemarketer pitched a mock scam 2 or 4 weeks after participants were warned about the same scam
Nkotagu, Gabriel Hudson
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…
Porkess, Roger; Mason, Stephen
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.)
Hesselink, M.W.; Gibbons, M.T.
The concept of civil law has two distinct meanings. that is, disputes between private parties (individuals, corporations), as opposed to other branches of the law, such as administrative law or criminal law, which relate to disputes between individuals and the state. Second, the term civil law is
Beals, Michaela E; Carr, Dawn C; Mottola, Gary R; Deevy, Martha J; Carstensen, Laura L
This study examines the effect of survey context on self-reported rates of personal fraud victimization, and explores if the effect is influenced by age and gender. Participants (3,000U.S. adults) were randomly assigned to 1 of the 3 versions of a fraud victimization questionnaire: questions about fraud were identical across conditions, however, the context varies. One questionnaire asked about crime, one about consumer buying experiences, and a third focused only on fraud. Participants who were asked about fraud victimization in the context of crime reported significantly less victimization (p reports from those asked within the context of a consumer survey did not differ from the fraud-alone condition. The effect of the crime context interacted with age (p crime context on self-reported fraud victimization. These findings inform the production of new surveys and guide the development of effective social and health policies.
Coutinho, Alex; Roxo, Uchechi; Epino, Henry; Muganzi, Alex; Dorward, Emily; Pick, Billy
Civil society has been part of the HIV/AIDS response from the very beginning of the epidemic, often becoming engaged before national governments. Traditional roles of civil society--advocacy, activism, serving as government watchdog, and acting as community caretaker--have been critical to the response. In addition, civil society organizations (CSOs) play an integral part in providing world-class HIV prevention and treatment services and helping to ensure continuity of care. The President's Emergency Program for AIDS Relief (PEPFAR) has significantly increased the global scale-up of combination antiretroviral therapy reaching for more than 5 million people in developing countries, as well as implementation of effective evidence-based combination prevention approaches. PEPFAR databases in 5 countries and annual reports from a centrally managed initiative were mined and analyzed to determine the numbers and types of CSOs funded by PEPFAR over a 5-year period (2006-2011). Data are also presented from Uganda showing the overall resource growth in CSO working for HIV. Case studies document the evolution of 3 indigenous CSOs that increased the capacity to implement activities with PEPFAR funding. A legacy of PEPFAR has been the growth of civil society to address social and health issues as well as recognition by governments that partnerships with beneficiaries and civil society result in better outcomes. Scale-up of the global response could not have happened without the involvement of civil society and people living with HIV. This game changing partnership to jointly tackle the problems that countries face may well be the greatest benefit emerging from the HIV epidemic.
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.
Petersen, Lars Axel
of Israel to Luce Irigaray's Feminist agenda of elaborating gender specific civil identities. My intention is to investigate whether these different employments of 'civil identity' point towards a common, and fairly well defined object field asking questions of contemporary relevance to the philosophy......In this paper I will go through a catalogue of examples of contexts in which the term civil identity is currently used, ranging from the formal and technical process of linking a set of administrative and other events to an individual biological person by means of identity cards, fingerprints, iris...
Criswell, Marvin E.; Sadeh, Willy Z.
Space Civil Engineering is an emerging engineering discipline that focuses on extending and expanding Civil Engineering to the development, operation, and maintenance of infrastructures on celestial bodies. Space Civil Engineering is presently being developed as a new discipline within the Department of Civil Engineering at Colorado State University and with support of the NASA Space Grant College Program. Academic programs geared toward creating Space Civil Engineering Options at both undergraduate and graduate levels are being formulated. Basic ideas and concepts and the current status of the curriculum in the Space Civil Engineering Option primarily at the undergraduate level are presented.
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
Julia S. Cheney
On October 3, 2003, the Payment Cards Center of the Federal Reserve Bank of Philadelphia sponsored a workshop on identity theft to examine its growing impact on participants in our payments system. Avivah Litan, vice president and research director of financial services for Gartner Inc., led the workshop. The discussion began and this paper follows with a broad study of identity theft, at times compared with traditional payment fraud, and continues with an evaluation of its overall risk to co...
Joshua Onome Imoniana
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.
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.
Emilia Cornelia STOICA
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.
Oakland Community Coll., Farmington, MI. Office of Institutional Planning and Analysis.
In 1991, a study was conducted by Oakland Community College (OCC) to evaluate the need for a proposed Civil Engineering Technology program. An initial examination of the literature focused on industry needs and the job market for civil engineering technicians. In order to gather information on local area employers' hiring practices and needs, a…
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.
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.
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...
Dumitrescu Serju; Avram Marioara
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 pr...
Dumitrescu Serju; Avram Marioara
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 p...
Rahman, Mizanur; Recabarren, Ruben; Carbunar, Bogdan; Lee, Dongwon
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...
Full Text Available Knowledge society led, simultaneously, to the globalization of fraud potential. In this purpose, numerous tools and computer techniques have been created in order to combat fraud. Analyzing the main characteristics and specific operations we consider that all have a great drawback: they don’t allow the identification of irregularities or fraud in real time, exactly when they occur. From this perspective, the purpose of this article is to introduce a new concept of software which, once implemented, will not only allow access to such data in real time, but, at the same time, will facilitate the work of auditors. The article presents the basic principles for the functioning mode of such applications. Located at the concept stage, the design and implementation of this program involves collaboration between many national bodies (CECCAR, CAFR, MFP and adapting accounting legislation in the field. However we consider that this can be the future of a small percent of economic frauds and less work for auditors or state institution in this field.
Jiwon Seo; Mendelevitch, Ofer
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.
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.
Guevara Cepeda, Michelle Patricia
This article is focused mainly on knowing what occupational fraud is and also identified the mechanisms of how companies can reduce the risk of fraud within the organizations, by tanking preventive and detective actions (fraud risk management) as defense mechanisms. The main objective of the investigation is to demonstrate: i) why fraud is committed in organizations, ii) who are the fraud perpetrators, iii) what are the motivating factors to commit fraud, iv) what are the methods of frau...
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
Payment fraud is pervasive: Most business organization have experienced actual payment fraud in the past decades. Today, many business and government agencies make payments electronically rather than physically. People today, break so many security measures in banks to take other people‟s money and other ...
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 ...
(2002) which has been shown to effectively identify fraudulent claims without the need for a training sample. The method can thus easily be applied by microinsurers to assist in the detection of claims fraud. While this method of fraud detection is not without limitations, it may provide a pragmatic and cost-effective way for ...
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.
Fraud detection is an important application, since network operators lose a relevant portion of their revenue to fraud. The intentions of mobile phone users cannot be well observed except through the call data. The call data is used in describing behavioural patterns of users. Neural networks and probabilistic models are ...
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.
Chop, R M; Silva, M C
Scientific research typically has been founded on high ethical standards established by researchers in academia and health care research institutions. Scientific fraud, an act of deception or misrepresentation of one's own work, violates these ethical standards. It can take the form of plagiarism, falsification of data, and irresponsible authorship. Scientific fraud has been attributed to misdirected attempts to attain high levels of personal and professional success. Researchers so prone commit scientific fraud in a search for promotion, status, tenure, and the obtaining of research grants. To divert scientific fraud, three recommendations are suggested: (1) socialize prospective nurse researchers into an atmosphere where intellectual and professional integrity prevail; (2) have established nurse researchers serve as role models and mentors who can educate the neophyte researcher about the ethics of research, including scientific fraud; and (3) emphasize and reward quality in research and publications, rather than quantity.
Andrei Sorin SABAU
Full Text Available Given the current global economic context, increasing efforts are being made to both prevent and detect fraud. This is a natural response to the ascendant trend in fraud activities recorded in the last couple of years, with a 13% increase only in 2011. Due to ever increasing volumes of data needed to be analyzed, data mining methods and techniques are being used more and more often. One domain data mining can excel at, suspicious transaction monitoring, has emerged for the first time as the most effective fraud detection method in 2011. Out of the available data mining techniques, clustering has proven itself a constant applied solution for detecting fraud. This paper surveys clustering techniques used in fraud detection over the last ten years, shortly reviewing each one.
Peter J. Best
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 â€˜red flagsâ€™, (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.
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.
Federal Aviation Act of 1958. ’ ~ 16. Abstract ~The report includes an analysis of the current threat against civil aviation along with information...Effectiveness 10. Airline Passenger Screening Results 11. Weapon Detection Devices 12. X-ray Baggage Inspection Systems 13. Basic Policies 14...PF40GW OPERATION. 2. U.S. SECURITY REQUJIR4ENMTS DVER OVER 250 U.S. AND FORIGN AIRLINES OPERATING OVER 14,600 FLIGITS DAILY FR OVER 675 U.S. AND FCREIGN
The author describes a novel time-series analysis technique called maximum likelihood continuity mapping (MALCOM), and focuses on one application of MALCOM: detecting fraud in medical insurance claims. Given a training data set composed of typical sequences, MALCOM creates a stochastic model of sequence generation, called a continuity map (CM). A CM maximizes the probability of sequences in the training set given the model constraints, CMs can be used to estimate the likelihood of sequences not found in the training set, enabling anomaly detection and sequence prediction--important aspects of data mining. Since MALCOM can be used on sequences of categorical data (e.g., sequences of words) as well as real valued data, MALCOM is also a potential replacement for database search tools such as N-gram analysis. In a recent experiment, MALCOM was used to evaluate the likelihood of patient medical histories, where ``medical history`` is used to mean the sequence of medical procedures performed on a patient. Physicians whose patients had anomalous medical histories (according to MALCOM) were evaluated for fraud by an independent agency. Of the small sample (12 physicians) that has been evaluated, 92% have been determined fraudulent or abusive. Despite the small sample, these results are encouraging.
... fraud and abuse under section 166? (a) Each INA grantee must implement program and financial management... incentive provided by a vendor to its customers as a regular feature of its business; (2) Items of nominal... CFR part 37. However, this does not affect the legal requirement that all INA participants be Native...
Mitrokotsa, A.; Dimitrakakis, C.; Peris-Lopez, P.; Hernandez-Castro, J.C.
Distance bounding protocols are an effective countermeasure against relay attacks including distance fraud, mafia fraud and terrorist fraud attacks. Reid et al. proposed the first symmetric key distance bounding protocol against mafia and terrorist fraud attacks . However,  claims that this is
Koenig, Ann M.; Devlin, Edward
The education sector is no stranger to fraud, unfortunately. This article provides best practice guidance in recognizing and dealing with fraud, with emphasis on domestic and international academic credential fraud. It includes practical approaches to academic document review and verification. Success in fighting fraud requires becoming informed,…
Zunzunegui, Maria Victoria; Belanger, Emmanuelle; Benmarhnia, Tarik; Gobbo, Milena; Otero, Angel; Béland, François; Zunzunegui, Fernando; Ribera-Casado, Jose Manuel
To examine whether financial fraud is associated with poor health sleeping problems and poor quality of life. Pilot study (n=188) conducted in 2015-2016 in Madrid and León (Spain) by recruiting subjects affected by two types of fraud (preferred shares and foreign currency mortgages) using venue-based sampling. Information on the monetary value of each case of fraud; the dates when subjects became aware of being swindled, lodged legal claim and received financial compensation were collected. Inter-group comparisons of the prevalence of poor physical and mental health, sleep and quality of life were carried according to type of fraud and the 2011-2012 National Health Survey. In this conventional sample, victims of financial fraud had poorer health, more mental health and sleeping problems, and poorer quality of life than comparable populations of a similar age. Those who had received financial compensation for preferred share losses had better health and quality of life than those who had not been compensated and those who had taken out foreign currency mortgages. 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. Copyright © 2017 SESPAS. Publicado por Elsevier España, S.L.U. All rights reserved.
Federal health care programs, including Medicare and Medicaid, are under attack by dishonest people who lie to the government and exploit its programs to steal taxpayers' money. The full extent of health care fraud cannot be measured precisely. However, the Federal Bureau of Investigation (FBI) estimates that fraudulent billings to public and private health care programs are 3-10 percent of total health spending, or $75-$250 billion in fiscal year 2009. Successful efforts to stop such abuses, without unduly burdening legitimate providers, require aggressive, innovative, and sustained attention to protect taxpayers and beneficiaries.
Dorronsoro, J R; Ginel, F; Sgnchez, C; Cruz, C S
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.
Yesuf, Ahmed; Wolos, Lars Peter; Rannenberg, Kai
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...
Siqueira Bastos, Paulo Sergio; Pereira, Roberto Miguel
Resumo As fraudes eletrônicas representam atualmente uma grande ameaça tanto às grandes empresas quanto para as pessoas físicas. O crescimento do comércio eletrônico tem gerado facilidade, agilidade e velocidade nas transações comerciais e financeiras cotidianas, mas sua segurança ainda é questionável. Foram levantados neste estudo dados quanto aos tipos de crimes e fraudes em informática, os impactos financeiros atuais, quais os agentes de fraudes e estratégias de defesa, com base em consult...
Full Text Available Programmatic inventory auction or Real Time Bidding is the latest buzz in the mobile advertisement industry. This concept refers to a real time auction held for mobile advertisement spots and bidders bidding for that spot to show their advertisement. For a programmatic exchange that conducts these auctions detecting advertisements that auto click becomes very important since click fraud can quickly degrade the quality of supply for the exchange. Click fraud robs advertisers of their connection to unique users potential customers they might acquire. Click fraud nowadays is achieved with scripts to make it more legitimate and convincing.
Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper
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...
Mercedes Montero Díaz
Full Text Available La Residencia de Estudiantes de la Institución Libre de Enseñanza (1910-1936, quiso formar las minorías selectas encargadas de liderar la transformación de España. El centro estuvo dirigido por Alberto Jiménez Fraud (1883-1964, que dedicó la vida a este proyecto de renovación. La Guerra Civil acabó con ello. Jiménez Fraud salió de España en septiembre de 1936 y pasó el exilio entre las Universidades de Oxford y Cambridge. Sus escritos plantean una pregunta constante sobre la causa de ese fracaso vital: por qué el proyecto de educación liberal de la Institución fue despreciado por las masas a las que pretendía reformar, y acabó destruido por la furia de la sangre. Una y otra vez propone como solución el ideal ya rechazado: el retorno a la educación de selectos en una época que era ya la de la rebelión de las masas.
M. C. Campagna
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.
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.
Enikolopov, Ruben; Korovkin, Vasily; Petrova, Maria; Sonin, Konstantin; Zakharov, Alexei
Electoral fraud is a widespread phenomenon, especially outside the developed world. Despite abundant qualitative and anecdotal evidence on its existence from around the world, there is very limited quantitative evidence on the extent of electoral fraud. We exploit random assignment of independent observers to 156 of 3,164 polling stations in the city of Moscow to estimate the effect of electoral fraud on the outcome of the Russian parliamentary elections held on December 4, 2011. We estimate the actual share of votes for the incumbent United Russia party to be at least 11 percentage points lower than the official count (36% instead of 47%). Our results suggest that the extent of the fraud was sufficient to have had a substantial impact on the outcome of the elections; they also confirm that the presence of observers is an important factor in ensuring the integrity of the procedure.
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.
Gunduz, Murat; Önder, Oytun
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.
Djamaluddin, Olivia Mashita
Employee fraud has been acknowledge as one of the principal threat to the development of banking sectors worldwide. No company is immune to fraud. This research analysed fraud risk factors and any applied fraud prevention management strategies at PT. Bank Sulut Marina Plaza Manado. A qualitative method was applied in this research. Data was collected by means of purposive sampling method through interview of ten selected respondents. This research revealed that factors of pressure, opportunit...
A chartered accountant says the problem of fraud within medical practices is far from rare, even though prevention is relatively simple. Gary Marcus provides advice to physicians about ways to spot fraud within their practices and things they can do to prevent it. No matter how small your practice or how long you have had the same employees, says Marcus, given the right circumstances anyone might steal from you. Imagesp940-a PMID:7697586
van der Heyden, M.A.G.; van de Ven, T.; Opthof, T.
Scientific misconduct and fraud occur in science. The (anonymous) peer review process serves as goalkeeper of scientific quality rather than scientific integrity. In this brief paper we describe some limitations of the peer-review process. We describe the catastrophic facts of the ‘Woo-Suk Hwang fraud case’ and raise some ethical concerns about the issue. Finally, we pay attention to plagiarism, autoplagiarism and double publications. (Neth Heart J 2009;17:25-9.) PMID:19148335
Full Text Available This study examine the dimensions of Fraud Triangle to explain this effect on the student’s cheating. This study uses a model of research The Academic Dishonesty Scale modifi cation. Sample in this study were 217 accounting students in Brawijaya University Malang. Data was collected through survey methods. This study have obtained empirical evidence that student’s cheating behaviorwas determined by the dimensions of the Fraud Triangle consists of incentive, opportunity and rationalization.
Bruno Carneiro da Rocha; Rafael Timóteo de Sousa Júnior
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...
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.
Faber, W.; Lugt, B.W.M. van der
Dit is het verslag van een onderzoek naar de (neven)effecten van de in het kader van het project financieel rechercheren gekozen organisatiestructuur voor de bestrijding van fraude en de potentie van het interregionaal clusteren van expertise.
..., ``Health Care Fraud and Abuse Control Program Annual Report for Fiscal Year 2012.'' See http://oig.hhs.gov... surrounding counties to prevent and combat fraud, waste, and abuse. DATES: Effective Date: July 30, 2013. FOR... Secretary with new tools and resources to combat fraud, waste, and abuse in Medicare, Medicaid, and the...
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.
Hernando A. Hernández Quintero
Full Text Available En la década de los setenta se evidenció en Colombia que algunos ciudadanos obtenían indebidamente recursos del Estado simulando exportaciones o desviando el fin para el que se les habían concedido créditos oficialmente regulados. Para combatir estas conductas se crearon algunos tipos penales en el Código Penal de 1980, los cuales se reiteraron en el Estatuto de Penas del año 2000. Recientemente se detectó que estas normas resultaban insuficientes para sancionar algunas modalidades cercanas a estos comportamientos ilegales, razón por la cual en el Estatuto Anticorrupción se creó el delito de fraude a subvenciones. En el presente escrito se realiza un estudio histórico y dogmático de la nueva figura y se establecen las diferencias con los delitos de exportación ficticia y aplicación fraudulenta de crédito oficialmente regulado.
Hernando A. Hernández Quintero
Full Text Available En la década de los setenta se evidenció en Colombia que algunos ciudadanos obtenían indebidamente recursos del Estado simulando exportaciones o desviando el fin para el que se les habían concedido créditos oficialmente regulados. Para combatir estas conductas se crearon algunos tipos penales en el Código Penal de 1980, los cuales se reiteraron en el Estatuto de Penas del año 2000. Recientemente se detectó que estas normas resultaban insuficientes para sancionar algunas modalidades cercanas a estos comportamientos ilegales, razón por la cual en el Estatuto Anticorrupción se creó el delito de fraude a subvenciones. En el presente escrito se realiza un estudio histórico y dogmático de la nueva figura y se establecen las diferencias con los delitos de exportación ficticia y aplicación fraudulenta de crédito oficialmente regulado.
The civil engineering program of Portugal’s Laboratorio National de Engenharia Civil is described, with emphasis on recent trends within the Hydraulics Department’s coastal engineering unit.
Larry Schaefer's history of civility is a succinct summary of the implicit and evolving definitions of civility over 2500 years of civilization. Beginning with the Romans and the root word "civitas," meaning the rights and duties of citizenship, civility appears in classical literature as integral to the roots of democracy in the context…
Spink, John; Moyer, Douglas C
Food fraud, including the more defined subcategory of economically motivated adulteration, is a food risk that is gaining recognition and concern. Regardless of the cause of the food risk, adulteration of food is both an industry and a government responsibility. Food safety, food fraud, and food defense incidents can create adulteration of food with public health threats. Food fraud is an intentional act for economic gain, whereas a food safety incident is an unintentional act with unintentional harm, and a food defense incident is an intentional act with intentional harm. Economically motivated adulteration may be just that-economically motivated-but the food-related public health risks are often more risky than traditional food safety threats because the contaminants are unconventional. Current intervention systems are not designed to look for a near infinite number of potential contaminants. The authors developed the core concepts reported here following comprehensive research of articles and reports, expert elicitation, and an extensive peer review. The intent of this research paper is to provide a base reference document for defining food fraud-it focuses specifically on the public health threat-and to facilitate a shift in focus from intervention to prevention. This will subsequently provide a framework for future quantitative or innovative research. The fraud opportunity is deconstructed using the criminology and behavioral science applications of the crime triangle and the chemistry of the crime. The research provides a food risk matrix and identifies food fraud incident types. This project provides a starting point for future food science, food safety, and food defense research. Food fraud, including the more defined subcategory of economically motivated adulteration, is a food protection threat that has not been defined or holistically addressed. The terrorist attacks of September 11, 2001, led to the development of food defense as an autonomous area of
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.
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.
Tri Ramaraya Koroy
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
One Feather, Sandra
American Indian civil engineers describe the educational paths that led them to their engineering careers, applications of civil engineering in reservation communities, necessary job skills, opportunities afforded by internship programs, continuing education, and the importance of early preparation in math and science. Addresses of 12 resource Web…
U.S. Department of Health & Human Services — State program integrity reviews play a critical role in how CMS provides effective support and assistance to states in their efforts to combat provider fraud and...
Sullivan, Richard J
.... Traditional forms of card payment fraud are still an important threat, but fraud resulting from unauthorized access to payment data appears to be rising, and we are only beginning to get a sense...
...) 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...
Sokratis Vidros; Constantinos Kolias; Georgios Kambourakis; Leman Akoglu
.... 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...
... 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. ...
Government programs and renewed industrial activity have combined with stable enrollments to create bright job prospects for civil engineers. Areas with good opportunities include highway reconstruction and rehabilitation, water-resource management, and new factory construction. The subspecialty of structural engineering has a growing need in…
Stefani Lily Indarto
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
Kassem, Rasha; Higson, Andrew
Following the fraud scandals in large companies like Enron, WorldCom, and Xerox, investors’ concern about fraud in general and fraudulent financial reporting in particular increased and is on the rise. In response to these concerns, auditing standards setters have issued fraud standards that have expanded what is required of the external auditors in relation to fraud detection. However, regardless of these efforts, academic research studies indicate that more efforts are still needed from aud...
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
Khyati Chaudhary; Bhawna Mallick
With the rise and swift growth of E-Commerce, credit card usesfor online purchases has increased dramatically and it causedsudden outbreak in the credit card fraud. Fraud is one of themajor ethical issues in the credit card industry. With both onlineas well as regular purchase, credit card becomes the most popularmode of payment with cases of fraud associated with it are alsoincreasing. A clear framework on all these approaches willcertainly lead to an efficient credit card fraud detection sy...
Chunitska Iryna I.
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
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...
Medicare, Medicaid, and Maternal and Child Health Services Block Grant programs; civil money penalties and assessments for false or improper claims--Department of Health and Human Services. Notice of proposed rulemaking.
These proposed regulations are intended to strengthen the Department's ability to protect the health care financing programs against persons and organizations who defraud and abuse those programs. The regulations would specify procedures for implementing the authority provided to the Department by section 2105 of the Omnibus Budget Reconciliation Act of 1981 (Pub. L. 97-35), as amended by section 137(b)(26) of the Tax Equity and Fiscal Responsibility Act of 1982 (Pub. L. 97-248), to impose civil money penalties and assessments administratively for the filing of false or certain other improper claims in the Medicare, Medicaid, or Maternal and Child Health Services Block Grant programs. The statute also permits an individual upon whom the Department imposes a civil money penalty or assessment to be suspended from participation in the Medicare and Medicaid programs. Until enactment of the civil money penalties legislation, the federal government had to rely upon litigation under the False Claims Act or criminal proceedings in order to compel restitution of funds falsely or improperly claimed under HHS health care financing programs.
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.
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.
A.H. Gold-Nöteberg (Anna); W.R. Knechel (Robert); P. Wallage (Philip)
textabstractWe investigate how the strictness of a requirement to consult on potential client fraud affects auditor assessments of fraud risk and the propensity to consult with firm experts. We test two specific forms of guidance about fraud consultations: (1) relatively strict (i.e., mandatory and
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
McKenna, Judy; Miller, Jacque; Curtis, Lisa
Acknowledging the pain and loss senior citizens experience due to fraud, the Denver District Attorney's Office launched a campaign--"Clergy Against Senior Exploitation (CASE)"--to reduce fraud perpetrated on older persons. The thrust of this project was preventing fraud by educating older adults through their religious affiliations in…
... Fraud Control Unit. Performance Standard 11--Fiscal Control A Unit exercises proper fiscal control over... HUMAN SERVICES Office of Inspector General Revision of Performance Standards for State Medicaid Fraud... assessing the performance of State Medicaid Fraud Control Units (MFCU or Unit). These standards replace and...
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.
Button, Mark; Lewis, Chris; Shepherd, David; Brooks, Graham; Wakefield, Alison
Fraud is an extremely diverse problem which presents a huge cost (currently estimated by the National Fraud Authority as £73 billion each year) to society. It is preferable to pre-empt fraud, however part of any strategy to tackle it needs to involve sanctions and punishment.
van Keulen, Maurice
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
... 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...
Varacallo, Matthew A; Wolf, Michael; Herman, Martin J
Most residency programs still lack formal education and training on the basic clinical documentation and coding principles. Today's physicians are continuously being held to increasing standards for correct coding and documentation, yet little has changed in the residency training curricula to keep pace with these increasing standards. Although there are many barriers to implementing these topics formally, the main concern has been the lack of time and resources. Thus, simple models may have the best chance for success at widespread implementation. The first goal of the study was to assess a group of orthopedic residents' fund of knowledge regarding basic clinical documentation guidelines, coding principles, and their ability to appropriately identify cases of Medicare fraud. The second goal was to analyze a single, high-yield educational session's effect on overall resident knowledge acquisition and awareness of these concepts. Orthopedic residents belonging to 1 of 2 separate residency programs voluntarily and anonymously participated. All were asked to complete a baseline assessment examination, followed by attending a 45-minute lecture given by the same orthopedic faculty member who remained blinded to the test questions. Each resident then completed a postsession examination. Each resident was also asked to self-rate his or her documentation and coding level of comfort on a Likert scale (1-5). Statistical significance was set at p examination scores were no different between senior and junior residents (p > 0.20). The high-yield teaching session significantly improved the average total examination scores at both sites (p 0.10). The current healthcare environment necessitates better physician awareness regarding clinical documentation guidelines and coding principles. Very few adjustments to incorporate these teachings have been made to most residency training curricula, and the lack of time and resources remains the concern of many surgical programs. We have
... 40 Protection of Environment 24 2010-07-01 2010-07-01 false Intervention in civil enforcement... Programs § 239.9 Intervention in civil enforcement proceedings. Any state seeking approval must provide for intervention in the state civil enforcement process by providing either: (a) Authority that allows intervention...
... 42 Public Health 4 2010-10-01 2010-10-01 false Amounts of civil money penalties. 438.704 Section... SERVICES (CONTINUED) MEDICAL ASSISTANCE PROGRAMS MANAGED CARE Sanctions § 438.704 Amounts of civil money penalties. (a) General rule. The limit on, or the maximum civil money penalty the State may impose varies...
defense are listed, and a debate among the Soviet leaders on the value of civil defense is described -- a debate that was resolved at the May 1962...Some recent developments in the Soviet civil defense program are described. Differences between foreign and domestic Soviet propaganda on civil
I. A. Zhuvaka
Under the influence of colonization occurred the interpenetration of civilizations, indigenous peoples have largely lose its image, the traditional way of life and culture. Arctic civilization has appeared in a crisis and facing the threat of extinction.
Claxton, Larry D
The examination of a single scientific manuscript seldom alerts scientists, reviewers, editors, and scientific administrators to the fabrication and falsification of data and information. This review shows that most documented cases of scientific fraud involve falsification (altering truthful information) and fabrication (inventing information where none previously existed). Plagiarism is much less frequent. The review of published accounts also shows that the publication of scientific papers containing recognizable fraudulent material is very low, probably less than 0.02% and extremely difficult to detect. Because most reported cases of fraud have involved research done at prestigious organizations with distinguished co-authors, and that is published in journals with exacting review processes, it becomes evident that some unscrupulous scientists are adept at fabricating and falsifying data. However, "significant" scientific fraud is detected when scientists repeatedly report results that cannot be independently verified, when colleagues report suspicious behavior, or scientific audits are performed. This review documents and compares many of the better-known cases of scientific fraud. Fraudulent behavior has served as the impetus for the scientific community to develop publication procedures and guidelines that help to guard against not only fraudulent behavior but also against other types of unethical or undesirable behaviors. A companion paper reviews the non-fraudulent issues associated with scientific publication.
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…
The study examined the effects of frauds on the liquidity position of banks in the Nigerian banking sector using time series data for the period 1994 to 2015. The study used unit root test to determine the stationary state of the variables. It also employed the Johansson co-integration and error correction model (ECM) statistical ...
... as data mining. To support and modernize MFCU efforts to effectively pursue Medicaid provider fraud, we propose to permit Federal Financial Participation (FFP) in the costs of defined data mining... results of approved data mining activities to OIG. DATES: To ensure consideration, public comments must be...
... data mining. To support and modernize MFCU efforts to effectively pursue Medicaid provider fraud, we finalize proposals to permit Federal financial participation (FFP) in costs of defined data mining... costs and results of approved data mining activities to OIG. DATES: These regulations are effective on...
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 ...
Full Text Available The fiscal anti-fraud control has been regulated quite recently, by the Government Emergency Ordinance No. 74/2013, adopted in the context of the implementation of the “Project for the modernization of the fiscal administration” and the intensification of the fight against tax evasion. On the basis of the legal norms applying to it, of specialized doctrine and legal literature, the present work aims to approach fiscal control from various perspectives – organization, enforcement and definition of legal accountability – so as to point at the same time its specific forms, in relation to other similar control forms. Moreover, the present work will also analyse the novelty elements which the law brings, so as to create a specific technical support for the authorities, regarding those case laws having as object the economic-financial frauds. The current study aims to delineate the legal regime of this control form, which we consider a specialized activity, organized within the National Agency of Fiscal Administration and performed with the specific target of control, so as to prevent, acknowledge and fight tax evasion. At the same time, the present study is useful under the present circumstances, in which fiscal fraud has become more intense, becoming a phenomenon, but also because fiscal fraud has incidence upon other field of economic and financial interest.
Okrzesik, Daryl J.; Nuehring, Bert G.
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…
... laws to coherently safeguard lenders and borrowers. The study recommends a stiffer control measures within all financial organizations in the country as well as the enactment of enabling laws by the government to checkmate these ugly incidences. Keywords: Internal bank frauds, Forgeries, Internal control, Compliance, ...
Full Text Available Process-Based Fraud (PBF is fraud enabled by process deviations that occur in business processes. Several studies have proposed PBF detection methods; however, false decisions are still often made because of cases with low deviation. Low deviation is caused by ambiguity in determining fraud attribute values and low frequency of occurrence. This paper proposes a method of detecting PBF with low deviation in order to correctly detect fraudulent cases. Firstly, the fraudulence attributes are established, then a fuzzy approach is utilized to weigh the importance of the fraud attributes. Further, multi-attribute decision making (MADM is employed to obtain a PBF rating according to attribute values and attribute importance weights. Finally, a decision is made whether the deviation is fraudulent or not, based on the PBF rating. Experimental validation showed that the accuracy and false discovery rate of the method were 0.92 and 0.33, respectively.
In Slip Knot Investments v Du Toit 2011 4 SA 72 (SCA) the Supreme Court of Appeal had to determine if the material mistake of a contractual party induced by the fraud of an independent third party could sustain a plea of iustus error raised by the mistaken party. The position prior to this decision was uncertain and ...
Aronowitz, A.A.; Laagland, D.C.G.; Paulides, G.
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
DEPT OF AGRICULTURAL ENGINEERING
Keywords: Call data, fraud detection, neural networks, probabilistic models, user profiling ... Intrusion detection approach can be divided into two classes of .... Raw call data. Call data simulator. SOM Neural. Network. Probabilistic. System. Monitoring. Database. Database. Fig. 3: Mobile communication detection tools.
Kos, William; Schraagen, M.P.|info:eu-repo/dai/nl/315552204; Brinkhuis, M.J.S.; Bex, F.J.|info:eu-repo/dai/nl/29609627X
This paper explores how machine learning techniques can be used to support handling of skewed online trade fraud complaints, by predicting whether a complaint will be withdrawn or not. To optimize the performance of each classifier, the influence of resampling, word weighting, and word normalization
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
Henriksen, Lars Skov
Kapitlet giver en oversigt over de vigtigste teoretiske forståelser af begrebet om det civile samfund. Desuden giver kapitlet en empirisk oversigt over foreninger og organisationer i det danske civilsamfund samt befolkningens civile engagement.......Kapitlet giver en oversigt over de vigtigste teoretiske forståelser af begrebet om det civile samfund. Desuden giver kapitlet en empirisk oversigt over foreninger og organisationer i det danske civilsamfund samt befolkningens civile engagement....
Ossewaarde, Marinus R.R.
This article seeks to provide a conceptual framework to complement and guide the empirical analysis of civil society. The core argument is that civil society must be understood, not as a category of (post)industrialized society, but as one of individualized society. Civil society is characterized by
Brian J Fogarty
Full Text Available The nature and frequency of voter fraud figure prominently in many ongoing policy debates about election laws in the United States. Policy makers frequently cite allegations of voter fraud reported in the press during these debates. While recent studies find that voter fraud is a rare event, a substantial segment of the public believes that voter fraud is a rampant problem in the United States. It stands to reason that public beliefs are shaped by news coverage of voter fraud. However, there is very little extant academic research on how the news media, at any level, covers allegations or documented cases of voter fraud. This paper examines local newspaper attention to voter fraud in each of the 50 states during the 2008 and 2012 US elections. The results show that local coverage of voter fraud during the 2012 elections was greatest in presidential swing states and states that passed restrictive voting laws prior to the 2012 election. No evidence that newspaper attention is related to the rate of actual voter fraud cases in each state was found. The findings are consistent with other studies indicating that parties and campaigns sought to place voter fraud on the political agenda in strategically important states to motivate their voting base ahead of the election.
Aronowitz, A.A.; Laagland, D.C.G.; Paulides, G.
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.
... applicability (Sec. 600.700) 2. BHP trust fund (Sec. 600.705) 3. Fiscal policies and accountability (Sec. 600... proposed Sec. 600.200, or from evidence of beneficiary harm, financial malfeasance or fraud. We propose... state's BHP. This report is both a mechanism to report state knowledge of any program fraud, waste or...
Leon E Trakman
Full Text Available This article develops the notion that a government has a public responsibility to prevent electoral fraud in a way that extends beyond the protections conferred by an electorate’s directly correlative right to voting freedom. Focusing on electoral freedom and voter fraud in electoral systems, it presents theoretical arguments for holding governments responsible arising from the incomplete or unclear nature of juristic rights, powers, and duties. It holds that such public responsibilities are functionally necessary, in the interests of a truly inclusive participatory democracy. The article uses illustrations of fair elections globally, and in the United States in particular, including the divided 2014 US Supreme Court decision, US v. Texas, in which the majority denied the right to vote to prisoners and parolees who are disproportionately represented by ethnic minorities.
Setiani, N.; Huda, S. N.; Pulungan, R.; Winarko, E.
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.
Mohler, J W; Wolf, J D
Many healthcare organizations avoid entering contingency-based arrangements with consulting firms that specialize in Medicare revenue optimization because they fear Federal investigation of such an arrangement might lead to a finding of fraud and abuse. A Medicare fraud alert issued by the HHS Office of the Inspector General (OIG) appears to justify that fear, suggesting that contingency arrangements are inherently unethical. Nonetheless, current Federal regulations clearly allow healthcare organizations to enter into contingency-based relationships with consulting firms to seek legitimate optimal payment. Healthcare organizations may do so without fear of Federal legal action if they ensure that the consultant is ethical and competent and that the DRG review process used is both legitimate and retrospective, subjecting all recommended changes to approval by both the healthcare organization and appropriate peer review organization.
Gulati, Aman; Dubey, Prakash; MdFuzail, C.; Norman, Jasmine; Mangayarkarasi, R.
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.
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.
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.
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.
Full Text Available The present paper deals with the problems of the intracommunitary operations in Romania according to the current legislation. The intracommunitary acquisitions and deliveries of goods are being presented as well as the intracommunitary acquisitions and carrying out of services. We have also referred to the registering obligations towards the fiscal institutions, types of declarations and the penalties for not obeying the current legislation in the case of the economic agents undergoing intracommunitary operations. At the end of the present paper, we have chosen to present three cases of fiscal fraud as well as the measures which have been adopted by Romania in 2012 in order to prevent the fiscal fraud in the field of intracommunitary acquisitions. As a research method, the authors have used not only the theoretical approach, but also the empirical one. First of all, the theoretical approach has been chosen because there have been analyzed a lot of notions on intracommunitary acquisitions and deliveries of goods and services in accordance to the current legislation. Secondly, we have considered the empirical approach as we have concentrated on three fiscal fraud cases highly met in the case of the intracommunitary trade. Even though Romania, as a European state member, has a public debt rate of 32% of GDP, which is far below the average EU 27, it still continues to borrow money from the international financial institutions in order to cover the public debt. Besides the measures presented in this paper, we propose fighting against the fiscal fraud by using all the possible means of attracting supplementary budgetary sources.
Guo-Ying Wang; Shen-Ming Qu
It's very important to reward the contributive users of online forums, for that almost all contents are provided by users in such forums. There should be some rewards for contributive users, and rewards should be proportional to the contributions. So the determination and measurement of user contributions are needed in online forums. At the same time, some users may do some fake contributions to obtain more rewards. In this paper, we analyzed possible frauds in online forum, examined features...
Full Text Available Analytics is the future of big data because only transforming data into information gives them value and can turn data in business in competitive advantage. Large data volumes, their variety and the increasing speed their growth, stretch the boundaries of traditional data warehouses and ETL tools. This paper investigates the benefits of Big Data technology and main methods of analysis that can be applied to the particular case of fraud detection in public health insurance system in Romania.
A detailed account is presented of the John Darsee scientific fraud case at Harvard Medical School, which culminated in the harshest penalty the federal government has ever imposed on a researcher for falsifying data. The National Institutes of Health also took the unprecedented step of extending its findings and sanctions beyond the individual researcher to the scientists in charge of the laboratory where he worked. The Darsee case has occasioned widespread examination of the competitiveness of the research environment.
Basri Siti Aisyah
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.
FRANCISCA NONYELUM OGWUELEKA
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.
Antonio David Cattani
Full Text Available Identificados a menudo como excepciones en la esfera capitalista, los fraudes practicados por las grandes empresas son un tema poco usual en las ciencias sociales. Considerando que las prácticas ilícitas involucran sumas voluminosas, este artículo analiza su significado vinculado a la lucha de clases y a la producción de las desigualdades. Son estrategias utilizadas por los sectores económicamente dominantes mientras la correlación de fuerzas les sea favorable. Con poder e impunidad garantizados, los fraudes se concretan a partir de los negocios realizados a gran escala, permitiendo que determinados grupos se adueñen de la riqueza social en detrimento de los trabajadores y también de otros capitalistas más pequeños. Se sostiene la tesis de que los fraudes no corresponden a una etapa primitiva ni tampoco a una dimensión excepcional de las prácticas capitalistas. Incluidas en tanto dimensión pertinente en el análisis de las relaciones y estructuras sociales, ellas permiten desvelar las supuestas racionalidad y eficiencia del sistema, y cuestionan la legitimidad de las posiciones sociales dominantes.
An illustration of how important the relationship is between civil society anbd governance. A short historic journey with four snapshots of times and situations that have provided interesting evidence about the connection between civil society and governance. My goal for the short historic journey...... is to make clear and hopefully even verify that providing knowledge about the impact of civil society and citizens’ participation on governance is one of the most urgent research tasks in the current period of time....
Buhl, Kenneth Øhlenschlæger
This article is concerned with the legal challenges of regulating civil wars in international humanitarian law. Civil war is not a term used in international law; it falls however, withing the context of the legal term 'armed conflicts not of an international character', although the shorter 'non......-international armed conflict' is used here. Civil wars are usually limited to the territory of a state. Considering that international law is generally concerned with the legal relations between states – being a legal system based on the system of states with states as its subjects – the main question is how civil...... wars as internal conflicts have become subject to international humanitarian law....
Pellegrini, Pablo A
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.
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.
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.
Interagency Coordination Centers (JIACs), Interagency Task Forces ( IATFs ) are found within GCCs and subordinate military units in an attempt to bridge...Interagency Tasks Forces ( IATFs ) that exist at each Geographic Combatant Command (GCC). Rather, this chapter serves to highlight the Civil Military
Monica PUIU; Carmen NISTOR
Knowledge society led, simultaneously, to the globalization of fraud potential. In this purpose, numerous tools and computer techniques have been created in order to combat fraud. Analyzing the main characteristics and specific operations we consider that all have a great drawback: they don’t allow the identification of irregularities or fraud in real time, exactly when they occur. From this perspective, the purpose of this article is to introduce a new concept of software which, once impleme...
Li, Xurui; Yu, Wei; Luwang, Tianyu; Zheng, Jianbin; Zhao, Jintao; Xia, Lei; Li, Yujiao
Rapid growth of modern technologies such as internet and mobile computing are bringing dramatically increased e-commerce payments, as well as the explosion in transaction fraud. Meanwhile, fraudsters are continually refining their tricks, making rule-based fraud detection systems difficult to handle the ever-changing fraud patterns. Many data mining and artificial intelligence methods have been proposed for identifying small anomalies in large transaction data sets, increasing detecting effic...
Contracting Processes, Internal Controls, and Procurement Fraud : A Knowledge Assessment Juanita M. Rendon Rene G. Rendon Report...TYPE 3. DATES COVERED 00-00-2015 to 00-00-2015 4. TITLE AND SUBTITLE Contracting Processes, Internal Controls, and Procurement Fraud : A...DoD, 2009, 2015) • DoD contract management deficiencies result in higher level of vulnerability for procurement fraud 4 Background
increased attention following the Enron and WorldCom scandals, which centered on accounting and financial reporting frauds . To prevent similar...NAVAL POSTGRADUATE SCHOOL MONTEREY, CALIFORNIA MBA PROFESSIONAL REPORT TRAINING FOR SUCCESS: A COMPARISON OF ANTI- FRAUD ...COMPARISON OF ANTI- FRAUD KNOWLEDGE COMPETENCIES 6. AUTHOR(S) Mercedes M. Gaffuey, Nicholas R. Essex 7. PERFORMING OR GANIZATION NAME(S) AND ADDRESS(ES) 8
Rozmita Dewi Yuniarti R; Elsa Tiara
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 ...
This diploma thesis entitled Accounting and Tax Frauds from Comparative Perspective of Czech and American Law and Practice analyses accounting frauds and tax frauds in the Czech Republic with added comparative aspects from the US. The purpose of the thesis divided to 6 chapters is to provide a complex and comprehensive analysis from the perspective of accounting, legal and justice system and police investigation and to propose original policy solutions how to improve combating this sophistica...
Credit card fraud is a wide-ranging term for theft and fraud committed using a credit card or any similar payment mechanism as a fraudulent source of funds in a transaction. The purpose may be to obtain goods without paying, or to obtain unauthorized funds from an account. Transactions completed with credit cards seem to become more and more popular with the introduction of online shopping and banking. Correspondingly, the number of credit card frauds has also increased .Currently; data minin...
Saputra, Taufik Edrin; Andreas; Anisma, Yuneita
Fraud is a intentionally faulth which could harming many people in goverment sector, fraud is harming for public. This research is aimed to anylyze the perception of employees in goverment agencies about factors that impact fraud. Data in this research were collected using a survey method with help of research instruments such as questionnaires were distibuted to 81 employees by respondent goverment agencies working in finance and wealth management agency. Data in this research will be analyz...
The amount of insurance fraud is increasing in Canada. This should worry physicians, because all personal-injury claims must be substantiated by a medical certificate. The vast majority of physicians are honest and ethical, fraud investigators say, but some are being duped as patients scheme to cheat the insurance industry. In one sensational auto-insurance-fraud case, some Ontario physicians are being investigated about possible involvement in a self-referral scheme. Nicole Baer looks at insurance fraud and the challenges it poses for doctors. PMID:9012734
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...... 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...
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...... 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...
Tonias, Elias C
This book provides a multitude of geometric constructions usually encountered in civil engineering and surveying practice. A detailed geometric solution is provided to each construction as well as a step-by-step set of programming instructions for incorporation into a computing system. The volume is comprised of 12 chapters and appendices that may be grouped in three major parts: the first is intended for those who love geometry for its own sake and its evolution through the ages, in general, and, more specifically, with the introduction of the computer. The second section addresses geometric features used in the book and provides support procedures used by the constructions presented. The remaining chapters and the appendices contain the various constructions. The volume is ideal for engineering practitioners in civil and construction engineering and allied areas.
The book contains an up-to-date survey of Danish civil procedure after the profound Danish procedural reforms in 2007. It deals with questions concerning competence and function of Danish courts, commencement and preparation of civil cases, questions of evidence and burden of proof, international...
This project incorporates technology and a historical emphasis on science drawn from ancient civilizations to promote a greater understanding of conceptual science. In the Apps for Ancient Civilizations project, students investigate an ancient culture to discover how people might have used science and math smartphone apps to make their lives…
The thesis investigates various perceptions of civil society among civic activists in Turkey, and how these perceptions are produced and shaped. The thesis is an anthropological contribution to studies of civil society in general, as well as to studies on political culture in Turkey....
Feldt, Liv Egholm; Hein Jessen, Mathias
Since the beginning of the 1990’s, civil society has attracted both scholarly and political interest as the ‘third sphere’ outside the state and the market not only a normatively privileged site of communication and ‘the public sphere’, but also as a resource for democratization processes......’ and as such dominates our way of thinking about civil society. Yet, this view hinders the understanding of how civil society is not a pre-existing or given sphere, but a sphere which is constantly produced both discursively, conceptually and practically. Through two examples; 1,the case of philanthropy in the beginning...... of the century. 2, the laws and strategies of implementing regarding the regulation of civil societal institutions (folkeoplysningsloven) since the 1970’s this paper shows how civil society in 20th century Denmark was produced both conceptually and practically and how this entailed a specific vision and version...
Galang, Roberto Martin; Castello, Itziar
This article re-conceptualizes the notion of civil regulation, through an analysis of 775 projects by firms located in 21 Asian countries, wherein we map the state of civil regulation initiatives in the region. We challenge two established assumptions in the Corporate Social Responsibility...... and environmental standards; but also that local, small and medium companies play a key role in the development of Asian civil regulation. We call this second finding the “CSR importation trap”. Our findings are supported by evidence on the limitations in the interchangeable properties of business and governments...... literature. First, contrary to what is commonly argued, we claim that strong states in Asia promote civil regulation in what we call the “paradox of the weak state”. Second, we not only argue that civil regulation is mainly enforced by multinational enterprises willing to promote international social...
Full Text Available The article tries to address the concept of civil society from varied perspectives. From a historical point of view, civil society demands not only the absent domination of state but also liberates individuals from the hegemony of state. The article shows that in Indonesia and Malaysian discourse, masyarakat madani is often used to represent the term of civil society. Using this conception, major values of civil society also share with basic ideas within the Medina Treaty in the history of Islam. These ideas include egalitarianism, human rights protection, participation, law and justice enforcement and pluralism. In this frame, the question on whether or not Islam is compatible with the concept of civil society is clearly answered. Muslims could benefit such a concept to build their awareness of being progressive and adaptive to social changes.
Full Text Available The principal functions of human resources management, there is a function evaluation. Program training as one strategy for human resource development that requires function evaluation to determine the effectiveness of a training Program. On the Organization of the public sector, the implementation of a training Program is set based on the Government Regulation No. 101 in 2000. Training programs for civil servants aims to improve the ability of lead as well as performance improvements. In this study, the intended training program is a level III leadership Training. This research aims to quantify relationships training programme to improve the quality of leadership. Respondents consisted of 96 people level III Leadership Training Program evaluation method using the method of Kirkpatrick & Kirkpatrick. Analysis of the correlation used is simple by looking at the significance of the values between variables. Based on the research results obtained that the only training Program correlates on taraf was strong but not significantly to improve the quality of leadership. From this research can be disimpulan that the organizers of the training program is considered necessary to conduct a training needs Analysis in depth, so knowable Competency Gapsetiap potential participants and prepare a suitable training method to improve the Gap.
Sergei V. Arzhenovskii
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.
De Cristofaro, E.; Friedman, A; Jourjon, G.; Kaafar, M.A.; Shafiq, M. Z.
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...
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.
Mackey, Tim K; Liang, Bryan A
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.
Raluca – Ionela Radu
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
Full Text Available The article deals with the lawyer civil liability, with its two forms, namely the tort and the contractual liability, a question of real interest as the civil liability cases are much more numerous than many other criminal or disciplinary cases. We focused on the regulation and content of the lawyer civil liability, analyzing the provisions of Law no 51/1995 regarding the organization and exercise of advocacy in Romania and also on the provisions of the Statute of advocacy and that of the Code of Ethics.
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.
Michele Rílany Rodrigues Machado
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.
Sharma, Anuj; Kumar Panigrahi, Prabin
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.
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.
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.
... General § 1015.103 Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract... 10 Energy 4 2010-01-01 2010-01-01 false Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract, and financial assistance instrument claims excluded. 1015.103 Section 1015...
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Creditor agency processing for non-fraud... non-fraud claims. (a) Where to submit the debt claim, judgment or notice of debt—(1) Creditor agencies... column 8 under “Fiscal Record” on the Individual Retirement Record, if the Individual Retirement Record...
Full Text Available , especially in fraud applications. In this paper, we demonstrate the effectiveness of cost-sensitive classifiers to detect financial statement fraud using South African market data. The study also shows how different levels of cost affect overall accuracy...
Full Text Available European VAT fraud has been growing at an alarming rate . 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.
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....
Blackman, David H.
The large number of real estate transactions across the United States, combined with closing process complexity, creates extremely large data sets that conceal anomalies indicative of fraud. The quantitative amount of damage due to fraud is immeasurable to the lives of individuals who are victims, not to mention the financial impact to…
Pickett, Justin T; Roche, Sean Patrick
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.
Snodgrass, Gwendolyn L.
According to the medical research community that attempts to define the scope of fraud, biomedical fraud includes such phenomena as salami science, which is the practice of dividing a project into a number of brief publications, called least publishable units; autoplagiarism, the practice of writing up the same study in a variety of forms and…
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
... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HEALTH AND... Fraud Alerts AGENCY: Office of Inspector General (OIG), HHS. ACTION: Notice of intent to develop... Social Security Act), as well as developing new OIG Special Fraud Alerts. DATES: To assure consideration...
... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HEALTH AND... Fraud Alerts AGENCY: Office of Inspector General (OIG), HHS. ACTION: Notice of intent to develop... Social Security Act), as well as developing new OIG Special Fraud Alerts. DATES: To ensure consideration...
... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HEALTH AND... Fraud Alerts AGENCY: Office of Inspector General (OIG), HHS. ACTION: Notice of intent to develop... Social Security Act), as well as developing new OIG Special Fraud Alerts. DATES: To assure consideration...
... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HEALTH AND... Fraud Control Units AGENCY: Office of Inspector General (OIG), HHS. ACTION: Notice and opportunity for... performance of the State Medicaid Fraud Control Units (MFCUs or Units). This proposal would replace and...
... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HEALTH AND HUMAN SERVICES Office of Inspector General Publication of OIG Updated Special Fraud Alert on... published on January 10, 2010 (75 FR 2105), addressing our recently issued Updated Special Fraud Alert...
... effectiveness of the agency's procedures for the prevention of payments which are not due? To carry out... consultative services with respect to methods and procedures for the prevention and detection of fraud; and 3... information on suspected benefit fraud received from any agency personnel, and from sources outside the agency...
Khanna, A.; Arora, B.
This paper examines the issue of frauds from the perspective of banking industry. The study seeks to evaluate the various causes that are responsible for banks frauds. It aims to examine the extent to which bank employees follow the various fraud prevention measures including the ones prescribed by Reserve Bank of India. It aims to give an insight on the perception of bank employees towards preventive mechanism and their awareness towards various frauds. The study signifies the importance of ...
... inefficiencies in the program, as well as reducing the risk of waste, fraud, and abuse, and ensuring that the... on VRS services by entering into a Memorandum of Understanding with the National Science Foundation... well as reduce the risk of waste, fraud, and abuse, and ensure that the program makes full use of...
Luiz Carlos Jacob Perera
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.
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...
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.
US Consumer Product Safety Commission — When CPSC is involved in a civil or criminal investigations into violations of the Consumer Products Safety Act the Commission publishes final determinations and...
of youngsters particularly interesting to look at from an Eliasian perspective. They are outsiders resented by the established of society, yet as outsiders and children they are also the target of intense civilizing missions. They have to be integrated into Danish society – and through what is termed...... “integration” in policies, they are to become civilized citizens. While Elias described civilization as a process which is “set in motion blindly”, he also consented that it “gradually leads towards greater scope for planned intervention into both the social and individual structures” (Elias: 1939....../1994:367). In Denmark, the school institution is the principal institution for society’s planned intervention into these structures. It is the institution, which politicians and civilians turn to, when moral panics of social ills thrive. Likewise the school is also given the task of integrating and civilizing ethnic...
Department of Homeland Security — USCIS designates certain doctors (also known as civil surgeons) to perform the medical exam required for most Green Card applicants. This data set represents the...
Jørgensen, Martin Bak
The paper takes a transnational perspective on developing an analytical framework for understanding how transnationalism interacts with civil society and how immigrant organisations use transnational strategies to challenge the pre-given positions of immigrants within given integration...
.... During the era where he achieved the greatest influence, Dr. King knew that societal-wide change could not occur without transforming the American psyche on the basic fairness of the civil rights struggle...
... fraud and abuse addressed under WIA? 667.630 Section 667.630 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR ADMINISTRATIVE PROVISIONS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT... criminal fraud and abuse addressed under WIA? Information and complaints involving criminal fraud, waste...
... assessments. 27.3 Section 27.3 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GENERAL PROGRAM FRAUD... actually made to an agent, fiscal intermediary, or other entity, including any State or political... such statement is actually made to an agent, fiscal intermediary, or other entity, including any State...
... Section 13.3 Domestic Security DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE SECRETARY PROGRAM FRAUD... an agent, fiscal intermediary, or other entity, including any State or political subdivision thereof... agent, fiscal intermediary, or other entity, including any State or political subdivision thereof...
... Section 79.3 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION PROGRAM FRAUD... actually made to an agent, fiscal intermediary, or other entity, including any State or political... actually made to an agent, fiscal intermediary, or other entity, including any State or political...
... assessments. 25.3 Section 25.3 Commerce and Foreign Trade Office of the Secretary of Commerce PROGRAM Fraud... considered made to the authority, recipient, or party when such claim is actually made to an agent, fiscal... considered made to the authority when such statement is actually made to an agent, fiscal intermediary, or...
Stylianos S. Mamais
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.
Full Text Available For many data mining problems, obtaining labels is costly and time consuming, if not practically infeasible. In addition, unlabeled data often includes categorical or ordinal features which, compared with numerical features, can present additional challenges. We propose a new unsupervised spectral ranking method for anomaly (SRA. We illustrate that the spectral optimization in SRA can be viewed as a relaxation of an unsupervised SVM problem. We demonstrate that the first non-principal eigenvector of a Laplacian matrix is linked to a bi-class classification strength measure which can be used to rank anomalies. Using the first non-principal eigenvector of the Laplacian matrix directly, the proposed SRA generates an anomaly ranking either with respect to the majority class or with respect to two main patterns. The choice of the ranking reference can be made based on whether the cardinality of the smaller class (positive or negative is sufficiently large. Using an auto insurance claim data set but ignoring labels when generating ranking, we show that our proposed SRA significantly surpasses existing outlier-based fraud detection methods. Finally we demonstrate that, while proposed SRA yields good performance for a few similarity measures for the auto insurance claim data, notably ones based on the Hamming distance, choosing appropriate similarity measures for a fraud detection problem remains crucial.
Joseph Lam (pseudonym
Full Text Available After a brief introduction from the second-mentioned author, which sets the scene for the story as Cabramatta and environs in Sydney’s outer south-western suburbs, the firstmentioned author takes over and gives readers his life story beginning with his family fleeing the Communists in South Vietnam, moving on to his days in his twenties running his own accounting firm in western Sydney to tax frauds, court case, and jail time. He moves on to explain how he began a conscious strategy to re-create his life existentially by studying MBAin prison. The first-mentioned author concludes with an important personal message, borne out of his own personal life experiences, to readers of the journal followed by some reflection from the second-mentioned author. This article will be of interest to accounting students, accounting educators, and any young (or not so young accounting professionals under temptation to commit fraud to make a quick dollar. Sartrean existentialism and Marxist-Stalinist ethics inform the analysis of the case by the second-mentioned author. The role of gambling addiction in the story is topical given Singapore’s recent decision to open two new casinos, the first to open in the city-state since its 1965 independence.
Soentono, S. [National Atomic Energy Agency, Jakarta (Indonesia)
The role of energy is indeed very important since without it there will be no living-things in this world. A country`s ability to cultivate energy determines the levels of her civilization and wealth. Sufficient energy supply is needed for economic growth, industrialization, and modernization. In a modern civilization, the prosperity and security of a country depends more on the capability of her people rather than the wealth of her natural resources. Energy supplies the wealth, prosperity and security, and sufficient reliable continuous supply of energy secures the sustainable development. The energy supply to sustain the development has to improve the quality of life covering also the quality of environment to support the ever increasing demand of human race civilization. Energy has a closer relationship with civilization in a modern society and will have to become even closer in the future more civilized and more modern society. The utilization of nuclear energy has, however, some problems and challenges, e.g. misleading information and understanding which need serious efforts for public information, public relation, and public acceptance, and possible deviation of nuclear materials for non-peaceful uses which needs serious efforts for technological and administrative barriers, precaution, prevention, safety, physical protection, safeguard, and transparency. These require cooperation among nuclear community. The cooperation should be more pronounced by heterogeneous growing Asian countries to reach harmony for mutual benefits toward better civilization. (J.P.N.)
Rafael Díaz Maderuelo
Full Text Available Every culinary elaboration supposes a transformation of meats. In several occasions the domestic or professional culinary ability has permitted to mislead foods to represent some aspects of reality. Since the rise of the World Food System of Industrial Production, the traditional proceedings of misleading foods have been moved from the kitchen to the alimentary industries and, frequently, the have been converted in technological ways of adulteration and food-fraud, until such point that —at present— expressions as “to know what we eat” are based only in the confidence that the consumer deposits in certain marks and labels.Toda elaboración culinaria supone una transformación de los alimentos. En ocasiones la habilidad técnica de cocineros, domésticos o profesionales, ha permitido disfrazarlos para representar ciertos aspectos de la realidad. Desde la implantación del sistema alimentario mundial de producción industrial, las formas de disfrazar los alimentos de han trasladado de la cocina a las industrias y, con frecuencia, se han convertido en técnicas de adulteración y fraude, hasta tal punto que en la actualidad expresiones como “saber lo que comemos” se basan solamente en la confianza que el consumidor deposita en ciertos legitimadores como las marcas y las etiquetas.
Dal Pozzolo, Andrea; Boracchi, Giacomo; Caelen, Olivier; Alippi, Cesare; Bontempi, Gianluca
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.
Catano, Victor M; Turk, James
Scientific fraud and misconduct appear to be on the rise throughout the scientific community. Whatever the reasons for fraud and whatever the number of cases, it is important that the academic research community consider this problem in a cool and rational manner, ensuring that allegations are dealt with through fair and impartial procedures. Increasingly, governments have either sought to regulate fraud and misconduct through legislation, or they have left it to universities and research institutions to deal with at the local level. The result has been less than uniform understanding of what constitutes scientific fraud and misconduct and a great deal of variance in procedures used to investigate such allegations. In this paper, we propose a standard definition of scientific fraud and misconduct and procedures for investigation based on natural justice and fairness. The issue of fraud and misconduct should not be left to government regulation by default. The standardized definition and procedures presented here should lead to more appropriate institutional responses in dealing with allegations of scientific fraud and misconduct.
Full Text Available The purpose of our analysis is to contribute to fighting fraud detrimental to the European Union's financial interests by the dissemination of the knowledge in the field of administrative measures for preventing fraud and irregularities related to the EU Structural funds. In this study we present some theoretical issues as well as the results of a comparative analysis between member states which offer some answers to the question about how much fraud is committed in the EU Structural funds and who are the “champions” of fraud in the last years. Our analysis is structured on 4 parts: a Romania and the European Funds b Irregularities and fraud in the management of the EU projects; c Management tools of Member States to prevent frauds in EU funds- a comparative analysis; d Conclusions regarding Romanian administrative measures to better prevention of cases of suspected fraud.
Tang, Tong B.; Chang, Grace
A scheme of classification of extraterrestrial intelligence (ETI) communities based on the scope of energy accessible to the civilization in question is proposed as an alternative to the Kardeshev (1964) scheme that includes three types of civilization, as determined by their levels of energy expenditure. The proposed scheme includes six classes: (1) a civilization that runs essentially on energy exerted by individual beings or by domesticated lower life forms, (2) harnessing of natural sources on planetary surface with artificial constructions, like water wheels and wind sails, (3) energy from fossils and fissionable isotopes, mined beneath the planet surface, (4) exploitation of nuclear fusion on a large scale, whether on the planet, in space, or from primary solar energy, (5) extensive use of antimatter for energy storage, and (6) energy from spacetime, perhaps via the action of naked singularities.
Full Text Available This article presents a basic and comprehensive introduction of Chinese civil justice. It gives a complete picture of Chinese civil justice, including the brief history, the court and judge system, the outline of the procedure, and the internationalization. Through the introduction, one can find that Chinese civil procedure law is a mixture of Soviet procedural concept, Chinese local culture, and western procedural concept and rules. It is still a developing procedure and experiences a process from resisting western procedural concept to gradually accepting and learning from it. It used to be a supra-inquisitorial trial model with overwhelming focus on conciliation, but is now transforming to aparty disposition trial model with preference to conciliation under the premise of voluntariness. With the globalization of economy, the international cooperation of China, especially with the BRICS countries, will also become more and more important.
the organization strategizes about and seeks to articulate amongst Tanzanian youth. Situated in the ‘perverse confluence’ (Dagnino, 2011) between neoliberal and radical democratic agendas in the communicative practices of civil society-driven media platforms, Femina navigates between identities as an NGO, a social...... movement and a media initiative. In the context of the growing literature on social networking sites and their affordances, dynamics and structures, the case of Femina illustrates how a civil society sphericule emerges within the dynamic co-evolution of new and old media platforms. The study is furthermore...... an example of the difficult shift in civil society practice, from service provision to an agenda of public service monitoring, social accountability and community engagement....
Kusumo, A. H.; Chi, C.-F.; Dewi, R. S.
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.
Full Text Available The number of cross-border mergers and acquisitions has increased lately. Along with these the possibilities to commit fraud have multiplied. This article synthesizes the research undertaken so long in this field, aiming to approach specific issues related to fraudulent practices in the reorganizational process of companies.Beginning with the analysis of the international accounting framework regarding companies restructuring operations, we present specific issues related to fraudulent practices. Many researchers have tried to explain the poor performance of the acquisition process and the fact that many deals do not create value to companies involved. In our approach we identify key problems faced and solutions used by acquirers during the stages of the acquisition process. Based on the international practices the results show that cross-border mergers and acquisition is a complex process, in which companies involved have to pay attention to national and international accounting regulation and the features identified in each country.
Eisner, D A
There is great concern that results published in a large fraction of biomedical papers may not be reproducible. This article reviews the evidence for this and considers some of the factors that are responsible and how the problem may be solved. One issue is scientific fraud. This, in turn, may result from pressures put on scientists to succeed including the need to publish in "high impact" journals. I emphasise the importance of judging the quality of the science itself as opposed to using surrogate metrics. The other factors discussed include problems of experimental design and statistical analysis of the work. It is important that these issues are addressed by the scientific community before others impose draconian regulations. Copyright © 2017 The Author. Published by Elsevier Ltd.. All rights reserved.
Caldas, Lucas Soares
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...
Alves, Linda M; Wilson, Steve R
Older adults are disproportionately affected by telemarketing fraud, especially those who are socially isolated. Twenty-eight older adult telemarketing fraud victims completed a questionnaire assessing loneliness and other variables related to telemarketing fraud vulnerability. Victims tended to be male, divorced/separated, and college-educated, between ages of 60 and 70. Age and marital status were significantly associated with loneliness. This study is an important first step for additional research in this area and may enhance the prevention and intervention efforts of social service providers who work with older adults who may be most vulnerable.
Kuiper, T. B. H.; Morris, M.
Three interrelated assumptions are critically examined in an attempt to outline a productive strategy for a search for extraterrestrial intelligence. Questions concerning the feasibility of interstellar travel are investigated. It is concluded that the probability of interstellar travel is high enough that, given a modest number of advanced civilizations, at least one of them will engage in interstellar voyages and colonize the galaxy. Assuming, however, that technological civilizations are rare the galaxy would be essentially unpopulated. Attention is given to the present lack of contact with extraterrestrial beings and frequencies for interstellar beacons.
time this concept surfaced officially. The Civil Aeronautics Act of 1938, not only created the Civil Aeronautics Board (CAB) which would exercise broad...War College, 22 February 1993. 24 12. Donn P. Kegel , Improving the Civil Reserve Air Fleet (CRAF) Program. Carlisle Barracks, PA., Army War College
Full Text Available The increase of the degree of absorption of European funds offered to Romania by the European Union represents one of its main objectives in the present and future situation. One of the main reasons that the funds are so important is the fact that, taking into consideration the microeconomic and macroeconomic situation that Romania is in, it represents an alternative financing mechanism of the economy that Romania can benefit in very advantageous conditions. Even under these conditions Romania- within 2007-2013 period of programming – couldn’t benefit from it by attracting as many structural and cohesion funds as possible, at least in comparison to other member states. In our opinion, that of the authors’ one of the reasons that led to such a low rate of absorption, alongside with the low administrative capacity of the state is the excessive bureaucracy, an inefficient legislative framework which is not harmonized with the European one, the lack of experience in using and administrating of European funds, the beneficiaries’ incapacity to sustain the financial support of the project (to assure the co-financing of the project, a low involvement of Romanian banking institutions in the process of supporting the beneficiaries of European funds. Another cause is the European funds fraud that happened in Romania. In the present article, the authors have decided to analyze the influence of European funds fraud on the degree of absorption of structural and cohesion funds in Romania.
A MAJOR INTENT OF THE CONSTITUTION AND ITS AMENDMENTS, TO GUARANTEE EQUAL RIGHTS TO ALL CITIZENS REGARDLESS OF RACE, CREED, OR COLOR, HAS BEEN REINFORCED BY THE CIVIL RIGHTS STATUTES OF MANY STATES. IN SOME STATES SUCH LAWS HAVE BEEN ON RECORD FOR THREE-QUARTERS OF A CENTURY. IN OTHER STATES THE SAME CONSTITUTIONAL INTENT HAS BEEN DENIED BY…
of inoperativity towards a concept of destituent power drawing on his other writings. It makes the argument for thinking civil war and inoperativity – stasis and stasis – together to derive a concept of destituent power as a form of revolution against the sovereign state, which does not constitute a new sovereign...
Submitted: April 20, 2016. Accepted: September 08, 2016. Department of Civil Engineering, University Of Ibadan, Ibadan, Oyo State, Nigeria. Abstract ... buildings and roads can be sighted. According to Tomas (2013), the most ..... Sustaining Projects. Benefits: Masters Course Manual. University of Bradford, UK: Centre.
The open-ended activities in this book are designed to extend the imagination and creativity of students and encourage students to examine their feelings and values about historic eras. Civilizations addressed include ancient Egypt, Greece, Rome, Mayan, Stonehenge, and Mesopotamia. The activities focus upon the cognitive and affective pupil…
Anheier, Helmut K.; Lester M. Salamon
Salamon and Anheier bring the civil society sector - the plethora of private, nonprofit, and nongovernmental organizations that have emerged in recent decades - into better focus conceptually as well as empirically. They draw on the results of a major inquiry into the scope, structure, financing and role of the "nonprofit sector" in a broad cross-section of countries around the world.
Yao, Gnissan Henri Auguste; Aka, Lepri Bernadin Nicaise; Manouan, Nogbou Jean Marc; Effi, Odile Angbo; Douba, Alfred; Zengbé-Acray, Pétronille; Traoré, Youssouf; Soumahoro, Sory Ibrahim; Ak, Koko Aude; Dagnan, N'Cho Simplice
The objective of this study was to assess the level of involvement of leaders of Civil Society Organizations (CSOs) in implementation of routine EPI activities. This was a cross-sectional descriptive study of the knowledge and attitudes of CSOs concerning implementation of routine EPI activities in the health district of Adiaké (Côte d'Ivoire). This study shows that 77.1% of CSO leaders were literate and 92.9% of them were practicing Catholics or Muslims. They had a good knowledge of the existence of EPI (97.1%) and EPI target diseases, but were ignorant about the immunization schedule (82%). 90% of CSO leaders considered EPI to be an important activity for the prevention of childhood diseases. They considered the reception in immunization units to be satisfactory (60%) and believed that rumours about the sterility of women were the cause of refusal of vaccination by communities. Although 41.4% of leaders had participated in social mobilization activities, none had participated in the mobilization of resources. Vaccination was not rejected by CSO leaders, but their lack of participation in implementation of EPI could induce errors and lead them to believe the rumours and refuse vaccination of their community. The effective integration of the socio-cultural bases of communities in which immunization programmes are conducted will promote the adhesion of the people responsible for these programmes.
Otto, Nancy; Middleton, Jennifer; Freker, Joshua
This kit offers a program designed to help individuals and organizations create effective anti-harassment training programs for schoolteachers and administrators. It can be used by groups wanting to work on harassment problems faced by lesbian, gay, bisexual, and transgendered (LGBT) youth in school. The training includes three parts: an…
Full Text Available This article points out a struggle of today’s societies with the traditional concepts of civil disobedience and stresses the need for reevaluation of the concept of civil disobedience for policy making and public discourse. Starting with a minimal definition of civil disobedience, the article introduces Hannah Arendt’s approach for a legitimisation of civil disobedience and discusses her ideas for digital actions, which are increasingly framed as digital forms of civil disobedience. Addressing WikiLeaks as an example of digital civil disobedience, the author problematises the internal secrecy of WikiLeaks and the focus on Julian Assange as a single decision-maker. Both aspects challenge Arendt’s understanding of legitimate civil disobedience. Even though traditional criteria of civil disobedience need to be revisited in the digital age, organisations or disobedience actors might themselves in their actions be well-advised to comply with the principles they fight for.
Ross, Helen; Gask, Karen; Berrington, Ann
The Civil Partnership Act 2004, which came into force in December 2005 allowing same-sex couples in the UK to register their relationship for the first time, celebrated its fifth anniversary in December 2010. This article examines civil partnership in England and Wales, five years on from its introduction. The characteristics of those forming civil partnerships between 2005 and 2010 including age, sex and previous marital/civil partnership status are examined. These are then compared with the characteristics of those marrying over the same period. Further comparisons are also made between civil partnership dissolutions and divorce. The article presents estimates of the number of people currently in civil partnerships and children of civil partners. Finally the article examines attitudes towards same-sex and civil partner couples both in the UK and in other countries across Europe.
Rozmita Dewi Yuniarti R
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
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
Fukukawa, Hironori; Mock, Theodore J; Srivastava, Rajendra P
.... The approach incorporates a rigorous approach to assessing risk and current standards and conventions to fraud risk assessment not in practice during the period when a substantial financial statement...
Claudia Lucía Ordóñez
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.
Parente, Stephen T; Mandelbaum, Karen; Hanson, Susan P; Cassidy, Bonnie S; Simborg, Donald W
In his 2004 State of the Union Address, President Bush called for the adoption of the electronic health record (EHR) to increase efficiency and improve the quality of healthcare. This system could reduce healthcare costs by 20 percent or more per year. Some of those savings would be attributed to a dramatic reduction in losses due to fraud. Though IT by itself cannot solve the problem of healthcare fraud, developing an interoperable National Health Information Network (NHIN) can provide a platform to implement real-time anti-fraud controls. In this paper we inventory the costs and benefits of fraud detection from the NHIN and conclude that such an infrastructure investment has the potential to produce significant national savings.
Full Text Available Frauds that occur in the area of value added tax damage not only financial interests of the state, but also the financial interests of the European Union. The phenomenon of fraud in the scope of the value added tax system appeared in 1993 upon the abolition of customs controls. Due to the application of the cross-border taxation system for transactions within the European Union based on the destination principle, tax frauds occur in transactions in goods, and later in connection with transactions in services, as well. The paper deals with reasons for the occurrence of these types of frauds, with markets that are subject to illegal activity and with an analysis of possible solutions for their prevention. Since certain prevention solutions are already in use, the paper analyses their effectiveness and presents the possibility of their combination.
... Relations AGENCY FOR INTERNATIONAL DEVELOPMENT IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL REMEDIES ACT § 224.1 Basis and purpose. (a) Basis. This part implements the Program Fraud Civil Remedies Act of 1986... procedures for imposing civil penalties and assessments against persons who make, submit, or present, or...
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.
Rashidian, Arash; Joudaki, Hossein; Vian, Taryn
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.
Cotino Hueso, Lorenzo
Fraude electrónico: problemas legales; ¿Posibles soluciones?, a cargo de D. Eduard. A. Chaveli Donet, Abogado especializado en TICs, Socio-Director de Audedatos, Vicepresidente de la Sección de Derecho Informático del ICAV y Vicepresidente segundo de la Asociación Profesional Española de Privacidad (APEP). Segunda mesa temática: Entidades financieras, usuarios de banca y fraude electrónico: Problemas y soluciones.
Insurance fraud is noted as one of the most significant challenges to the financial stability of the insurance market (Wells, 2011; Yusuf & Babalola, 2009). The main purpose of this study is to explore and access the magnitude of the issues in a company setting and gather responses from the general environment regarding this threat. Due to the Malaysian cultural set up, there are gaps of research in this topic as fraud issues are considered sensitive and taboo. Although some researchers have ...
Medicare and Medicaid fraud costs billions of dollars each year in the US. Investigators have shown that fraud is found in all segments of the health care system. Even though the Canadian system has stricter regulations and tighter controls, can regulators here afford to be complacent about believing that such abuse would not happen here? One province has established an antifraud unit to monitor its health insurance scheme; it already has 1 prosecution under its belt. PMID:9141996
Dumitrescu Serju; Avram Marioara
In our paper we shall try to present two mechanisms of fiscal fraud used when assigning the social shares held by natural persons at limited corporations. The first mechanism of fiscal fraud will refer to the assignment of social shares belonging to a corporation that registers commercial obligations to creditors and suppliers or fiscal obligations to the state institutions. The second mechanism will refer to the assignment of the social shares held by a coporation that has obtained a profit ...
van der Heyden, M A G; van de Ven, T; Opthof, T
Scientific misconduct and fraud occur in science. The (anonymous) peer review process serves as goalkeeper of scientific quality rather than scientific integrity. In this brief paper we describe some limitations of the peer-review process. We describe the catastrophic facts of the 'Woo-Suk Hwang fraud case' and raise some ethical concerns about the issue. Finally, we pay attention to plagiarism, autoplagiarism and double publications. (Neth Heart J 2009;17:25-9.).
Cristian Baú Dal Magro; Paulo Roberto Da Cunha
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 au...
Fernando Dal-Ri Murcia; José Alonso Borba
The theme of financial statement fraud is still incipient in the Brazilian academic literature. This work seeks to contribute in this area by constructing a framework of red flags to detect such fraud. To establish this framework, we consulted various sources of information, including academic journals, dissertations, books and pronouncements from regulatory bodies. Based on this analysis, we selected six works to form the framework proposed: the American Institute of Certified Public Account...
Full Text Available Fraud is an epidemic dimension that has eaten deep into the banking sector as well as the entire economics in Nigeria. Its devastating effect manifests itself in the deteriorating balance sheet of banks as well as in economic backwardness. Apparently, measures to detect and eradicate fraud in banking sector have been quite ineffective as the fraudulent practices have been on the increase in recent times. Thus, this study evaluates the various challenges of detecting and combating fraud in the banking sector in Nigeria. The results from the descriptive analysis showed that lack of adequate motivation is not a major cause of fraud in banks, looting of fund by bank managers and directors constitutes the major form of fraud in Nigeria. Furthermore, it is recommended that government should strengthened existing anti-graft agencies and to enhance their financial independence. Those managers and director involved in looting of fund should be persecuted to serve as a deterrent to potential fraudsters. In addition, bank staff should be properly screened to test their morality and integrity before recruitment. Adequate internal control mechanism should be established to serve as check and balances among the bank staff. There is also the need for the anti-graft agencies to be strengthened in order to adequately complement the effort of the Central Bank of Nigeria (CBN at nibbling the incidence of bank fraud in the bud.
Mu’azu Abdullahi Saulawa
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.
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.
Madan Lal BHASIN
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.
... protect against waste and fraud. Also since that time, agricultural trade and finance practices have... integrity of the program. In addition, the Food, Conservation, and Energy Act of 2008 repealed the authority...
Gustavo Bordes Leone
Full Text Available El deudor civil que, para substraerse al pago de sus obligaciones, ocultara sus bienes, simulara enajenaciones o créditos, se trasladara al extranjero o se ocultare sin dejar persona que lo represente, o bienes a la vista en cantidad suficiente para responder al pago de sus deudas, será castigado con pena de tres meses de prisión a tres años de penitenciaría. La acción penal no podrá ser ejercitada sino a denuncia de parte, y sólo en el caso de que la insolvencia del deudor resulte comprobada por actos infructuosos de ejecución en la vía civil.Antecedentes históricas. La insolvencia fraudulenta. Insolvencia societaria fraudulenta: Análisis crítico.
Full Text Available In India the concept of civil justice is not new. It has existed since time immemorial. A large number of related provisions are found in Manu, who compiled the then existing justice system in India of thousands of years ago in his fourteen-volume work titled Manava Dharma Shastra. The concept of justice is also found in detail in the Vedas, which are from avery ancient time. In both these scriptures the rule of law was adequately provided. Today, however, the Indian civil justice system resembles its common law counterparts. It features a coordinated, pyramid structure of judicial authority, emphasizing formal procedural justice dominated by litigants of equal status engaged in adversarial processes, and provides binding, win-lose remedies.
Construction work on the civil engineering contract started at Point 5 in August 1998. The new surface buildings and underground structures are necessary to accommodate the CMS detector for the LHC Project. The principal underground works consist of two new shafts, two parallel caverns separated by a supporting pillar, and a number of small connection tunnels and service galleries. A dispute resolution procedure has been included in the contract, whereby a Panel of Adjudicators may be called upon to make a decision in the case of a difference or dispute between the parties. The aim of this paper is to present CERN's first experience of civil engineering Adjudication arising from problems encountered with the ground freezing technique employed to allow construction of two new shafts.
Kuiper, T. B. H.
Evolutionary arguments are presented in favor of the existence of civilization on a galactic scale. Patterns of physical, chemical, biological, social and cultural evolution leading to increasing levels of complexity are pointed out and explained thermodynamically in terms of the maximization of free energy dissipation in the environment of the organized system. The possibility of the evolution of a global and then a galactic human civilization is considered, and probabilities that the galaxy is presently in its colonization state and that life could have evolved to its present state on earth are discussed. Fermi's paradox of the absence of extraterrestrials in light of the probability of their existence is noted, and a variety of possible explanations is indicated. Finally, it is argued that although mankind may be the first occurrence of intelligence in the galaxy, it is unjustified to presume that this is so.
Bracewell, R. N.
A list of possible modes of detecting advanced civilizations elsewhere in the universe is provided, including EM Alfven, and gravity waves, matter transfer, and exotica such as tachyons, black hole tunneling, and telepathy. Further study is indicated for low frequency radio wave propagation, which may travel along magnetic fields to reach the earth while laser beams are not favored because of the power needed for transmitting quanta instead of waves. IR, X ray, and UV astronomy are noted to be suitable for detecting signals in those ranges, while Alfven wave communication will be best observed by probes outside the orbit of Jupiter, where local anomalies have less effect. Particle propagation communication is viewed as unlikely, except as a trace of an extinct civilization, but panspermia, which involves interstellar spreading of seeds and/or spores, receives serious attention, as does laser probe or pellet propulsion.
Spink, John; Fortin, Neal D; Moyer, Douglas C; Miao, Hong; Wu, Yongning
This paper addresses the role of governments, industry, academics, and non-governmental organizations in Food Fraud prevention. Before providing strategic concepts for governments and authorities, definitions of Food Fraud are reviewed and discussed. Next there is a review of Food Fraud activities by the Global Food Safety Initiative (GFSI), the Elliott Review in the United Kingdom, the European Commission resolution on Food Fraud, and the US Food Safety Modernization Act including the Preventative Controls Rule. Two key concepts for governments or a company are: (1) formally, and specifically, mention food fraud as a food issue and (2) create an enterprise-wide Food Fraud prevention plan. The research includes a case study of the implementation of the concepts by a state or provincial agency. This analysis provides a foundation to review the role of science and technology in detection, deterrence and then contributing to prevention.
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
Volik, M V; Karmanova, G A; Berezina, E B; Kresina, T F; Sadykova, R G; Khalabuda, L N; Fattakhov, F Z
Population Services International (PSI) has worked collaboratively with several government institutions of the Russian Federation to develop and implement a model program to access health services for individuals who are opioid dependent, including those with HIV infection. Through the development of partnership agreements between government organizations (GOs) and non-government organizations (NGOs), a model of the continuum of care has been developed that identifies a Recommended Package of HIV Prevention Services for Injecting Drug Users (RPS-IDU). The implementation of the RPS-IDU in the Russian Federation offers a model for other countries with HIV epidemics associated with injection drug use. This paper will describe the model program and its implementation in one of the pilot program regions.
M. V. Volik
Full Text Available Population Services International (PSI has worked collaboratively with several government institutions of the Russian Federation to develop and implement a model program to access health services for individuals who are opioid dependent, including those with HIV infection. Through the development of partnership agreements between government organizations (GOs and non-government organizations (NGOs, a model of the continuum of care has been developed that identifies a Recommended Package of HIV Prevention Services for Injecting Drug Users (RPS-IDU. The implementation of the RPS-IDU in the Russian Federation offers a model for other countries with HIV epidemics associated with injection drug use. This paper will describe the model program and its implementation in one of the pilot program regions.
Gaxiola-Robles, Ramón; Bitzer-Quintero, Oscar Kurt; García-González, Adolfo; Celis-de la Rosa, Alfredo
To determine if civil status acts as a risk factor in suicide and how it modifies according to gender, age and population size. A retrospective study which analyzes information from the mortality data from the National Institute of Statistics, Geography and Information, from 1998 to 2002. Variables like suicides age, sex, cause of death, federal entity, population size and civil status were registered. Single men showed twofold risk for committing suicide. Women did not show any associated risk for suicide according to civil status. The risk of married men for committing suicide increased gradually with age. Medium-sized communities with less than 19,999 habitants presented the highest risk for habitants to commit suicide. Suicide is associated to gender especially to men who are not married and living in small and medium-sized communities. One explanation could be the lack of integrated behavior as defined by Emile Durkheim, where the physical density of society will determine behavior and ideas. This social structure phenomenon is called the "moral cocoon." This works around the individual being less individualistic and granting him/her the feeling of belonging to a group.
Tomás Caycho Rodríguez
Full Text Available El año 2016 se inicia con una lamentable noticia para la comunidad psicológica peruana e internacional: la muerte del Dr. Ernesto Pollitt Burga, considerado uno de los psicólogos peruanos más importantes en nuestro país y el de mayor renombre internacional (Arias, 2016; Caycho, 2016; Raez, 2016, especialista en diversos temas relacionados con el desarrollo infantil, como los efectos de la alimentación y malnutrición en el desarrollo y la conducta infantil. Meses después de su fallecimiento, la Pontifica Universidad Católica del Perú (PUCP, en donde Pollitt siguió los estudios de Psicología, a través de su fondo editorial, acaba de publicar de manera póstuma el último libro del afamado psicólogo nacional, titulado ¿Error o fraude? Engaños y equivocaciones en la investigación psicobiológica infantil, el cual se ocupa de un importante aunque escasamente comprendido tema: la formulación de políticas sociales, basadas en evidencias científicas válidas y confiables, destinadas a mejorar la salud y las condiciones de vida de la infancia.
Poulin, David; Martinez, David; Aenchbacher, Amy; Aiello, Rocco; Doyle, Mike; Hilgenbrinck, Linda; Busse, Sean; Cappuccio, Jim
In Part III of the feature, physical educators and adapted physical educators offer current best practices as models of implementation for readers. Contributions included are: (1) Answer to the Dear Colleague Letter from the Anchorage School District's Adapted Sport Program (David Poulin); (2) Georgia's Adapted Physical Educators Response to the…
Full Text Available This paper examines the issue of frauds from the perspective of banking industry. The study seeks to evaluate the various causes that are responsible for banks frauds. It aims to examine the extent to which bank employees follow the various fraud prevention measures including the ones prescribed by Reserve Bank of India. It aims to give an insight on the perception of bank employees towards preventive mechanism and their awareness towards various frauds. The study signifies the importance of training in prevention of bank frauds. A strong system of internal control and good employment practices prevent frauds and mitigate losses. The research reveals that implementation of various internal control mechanisms are not up to the mark. The results indicate that lack of training, overburdened staff, competition, low compliance level (the degree to which procedures and prudential practices framed by Reserve bank of India to prevent frauds are followed are the main reasons for bank frauds. The banks should take the rising graph of bank frauds seriously and need to ensure that there is no laxity in internal control mechanism.
Ross, Michael; Grossmann, Igor; Schryer, Emily
According to psychological and popular opinion, older persons are especially susceptible to consumer fraud. Research on cognitive and affective aging reveals age-related changes that could increase the vulnerability of older persons to consumer fraud. However, this research does not show that consumer fraud actually is more prevalent among older persons. In generalizing from laboratory findings of cognitive decline to age differences in the prevalence of consumer fraud, psychologists may underestimate the influence in everyday life of possible protective factors associated with old age, including increased experience and changes in goals, lifestyle, income, as well as purchasing and risk behaviors. We review evidence on the prevalence of consumer fraud and conclude that there is no clear indication that it is more prevalent among older persons. Aggregating across all consumer frauds, there is evidence that consumer fraud is less common among older persons than adults of other ages. This evidence is potentially flawed, however, because of failings inherent in the methodologies. In the absence of irrefutable data, it is premature to conclude that consumer fraud is less prevalent among older adults, but it is also premature to conclude that consumer fraud is more prevalent among older persons, as is assumed in conventional and psychological wisdom. © The Author(s) 2014.
Foreword B150 –Civil Engineering Futures consists of interviews made, articles written, and projects presented in connection with the 150th anniversary celebrations of the study of civil engineering in Denmark. Instead of a historical retrospect, it was decided to look into the future. What...... challenges will the next 150 years bring civil engineers? Researchers and lecturers at DTU’s Department of Civil Engineering (known as DTU Byg) suggested possible events, and we also consulted civil engineers and their business partners in the building industry. In this way, a programme was put together...... theme in twentieth century architecture. Together, civil engineer Peter Rice and architect Ian Ritchie created a paradigm shift with their revolutionary ideas for glass facades supported by cables. Glued and bolted constructions made entirely of glass are now a reality in small-scale projects, yet...
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.
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.
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.
Vuckovic-Dekic, L; Gavrilovic, D; Kezic, I; Bogdanovic, G; Brkic, S
To assess the knowledge of basic principles of responsible conduct of research and attitude toward the violations of good scientific practice among graduate biomedical students. A total of 361 subjects entered the study. The study group consisted mainly of graduate students of Medicine (85%), and other biomedical sciences (15%). Most participants were on PhD training or on postdoctoral training. A specially designed anonymous voluntary multiple-choice questionnaire was distributed to them. The questionnaire consisted of 43 questions divided in 7 parts, each aimed to assess the participants' previous knowledge and attitudes toward ethical principles of science and the main types of scientific fraud, falsification, fabrication of data, plagiarism, and false authorship. Although they considered themselves as insufficiently educated on science ethics, almost all participants recognized all types of scientific fraud, qualified these issues as highly unethical, and expressed strong negative attitude toward them. Despite that, only about half of the participants thought that superiors-violators of high ethical standards of science deserve severe punishment, and even fewer declared that they would whistle blow. These percentages were much greater in cases when the students had personally been plagiarized. Our participants recognized all types of scientific fraud as violation of ethical standards of science, expressed strong negative attitude against fraud, and believed that they would never commit fraud, thus indicating their own high moral sense. However, the unwillingness to whistle blow and to punish adequately the violators might be characterized as opportunistic behavior.
Global Standards of Market Civilization brings together leading scholars, representing a range of political views, to investigate how global 'standards of market civilization' have emerged, their justification, and their political, economic and social impact. Key chapters show how as the modern......, economic and social impact. Civilization is a term widely used within modern political discourse its meaning, yet it is poorly understood and misused. part I explores the idea of a ‘standard of civilization', its implications for governance, and the use of such standards in political theory and economic...
Wong, Leonard; Lovelace, Douglas C., Jr
.... The conference examined national security issues related to civil liberties, immigration policy, privacy issues, first amendment rights, and the balance of executive and judicial power in relation...
T. A.A. Wambier
Full Text Available This study deals in a succinct way with the Brazilian model of civil procedural law. There is an historical approach specifically about Portuguese law which was in force in Brazil at the beginning (until 1832, after what there comes a brief description of the judiciary structure (courts and judges and only then we talk about the scope of civil procedure, its fundamental principles and, in a “law in practice” approach, access to justice. The role of a judge towards deciding “according to statutes and evidence” is analysed and the current importance of case law is deeply focused, mainly according to the new CPC (in force since 2015 and so are appellate proceedings, class actions, enforcement proceedings and ADR. The last items concern the role and the importance of academia, and some interesting cultural observations, where we deal with the very serious crisis, both ethical and economic, that Brazil is living now, in the political sphere. The judiciary branch is now our only hope.
Leandro dos Santos Coelho
techniques in the support of service tasks such as anomaly detection and identification, pattern classification, diagnostics, prognostics, estimation and control has recently emerged in industrial and commercial environments. This paper presents an efficient system based on computational intelligence methodologies for the detection of fraud in the operation of real credit card data in E-commerce transactions. This new proposed method, called FControl® for fraud detection and classification, integrates concepts of hybrid intelligent systems based on neural networks, fuzzy systems and evolutionary computation approaches. The proposed method generates quality solutions in terms of prediction efficiency and success. The computational program of the FControl® system has been installed on an Intel Pentium IV 2.4 MHz (bi-processor and 4 Gbytes RAM at the company Ciashop E-Commerce and is currently in use for fraud detection by 250 companies that offer E-commerce services.
This article deals with the role that churches can and should play in civil society to develop societal morally. The central-theoretical argument is that the biblical notion of the kingdom of God can, when it is systematically and theologically developed, offer an acceptable foundation for the civil action of churches. In light of this ...
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
Full Text Available Civil Defense is inherent part of every citizen in many countries anywhere in the world, which differ only in the implementation of the program. The difference depends on the threat level and needs of each country in mobilizing citizens. However, the Civil Defense’s Governance which involvement of citizens is already regulated in a number of regulations and legislation, but as one part of an integrated program linked to the involvement of citizens in the framework of national defense, civil defense program is not enough to have its own laws. So that when applied in the form of operational, interpretation of these programs tend to be not in tune and even have precisely the opposite perspective between the state and citizens. This paper argued that the Civil Defense program is part of an integrated governance program of national security. Therefore, the state should be required to ensure that the program of Civil Defense goes well. This paper is also offer the composition and program models associated with the Civil Defense, Conscription Program (draftee and Reserve Component. The argument of this paper is that the Civil Defense Program is a linear and continuous with Conscription and Reserves Programs.
... creates a civil liability for the complained of wrongful acts, or a final determination of liability under... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Civil judgment. 208.920 Section 208.920 Foreign...) Definitions § 208.920 Civil judgment. Civil judgment means the disposition of a civil action by any court of...
... creates a civil liability for the complained of wrongful acts, or a final determination of liability under... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Civil judgment. 1006.920 Section 1006.920...) Definitions § 1006.920 Civil judgment. Civil judgment means the disposition of a civil action by any court of...
... creates a civil liability for the complained of wrongful acts, or a final determination of liability under... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Civil judgment. 1404.920 Section 1404.920 Food and...) Definitions § 1404.920 Civil judgment. Civil judgment means the disposition of a civil action by any court of...
... creates a civil liability for the complained of wrongful acts, or a final determination of liability under... 34 Education 1 2010-07-01 2010-07-01 false Civil judgment. 85.920 Section 85.920 Education Office...) Definitions § 85.920 Civil judgment. Civil judgment means the disposition of a civil action by any court of...
... creates a civil liability for the complained of wrongful acts, or a final determination of liability under... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Civil judgment. 1508.920 Section 1508.920...) Definitions § 1508.920 Civil judgment. Civil judgment means the disposition of a civil action by any court of...
... creates a civil liability for the complained of wrongful acts, or a final determination of liability under... 2 Grants and Agreements 1 2010-01-01 2010-01-01 false Civil judgment. 180.915 Section 180.915... § 180.915 Civil judgment. Civil judgment means the disposition of a civil action by any court of...
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
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…
Cavaiola, Alan A; Dolan, David
Several states currently have enacted laws that allow for civil commitment for individuals diagnosed with severe substance use disorders. Civil commitment or involuntary commitment refers to the legal process by which individuals with mental illness are court-ordered into inpatient and/or outpatient treatment programs. Although initially civil commitment laws were intended for individuals with severe mental illness, these statutes have been extended to cover individuals with severe substance use disorders. Much of the recent legislation allowing for civil commitment of individuals with substance use disorders has come about in response to the heroin epidemic and is designed to provide an alternative to the unrelenting progression of opioid use disorders. Civil commitment also provides an opportunity for individuals with opioid use disorders to make informed decisions regarding ongoing or continued treatment. However, civil commitment also raises concerns regarding the potential violation of 14th Amendment rights, specifically pertaining to abuses of deprivation of liberty or freedom, which are guaranteed under the 14th Amendment to the United States Constitution. This commentary examines these issues while supporting the need for effective brief civil commitment legislation in all states.
... Agriculture Regulations of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE CHILD NUTRITION PROGRAMS COMMODITY SUPPLEMENTAL FOOD PROGRAM § 247.37 Civil rights requirements... racial/ethnic participation data and public notification of nondiscrimination policy. State and local...
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.
Antonius Maria Laot Kian
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.
... National Highway Traffic Safety Administration 49 CFR Part 578 RIN 2127-AK78 Civil Penalties AGENCY... increases the maximum civil penalty amounts for related series of violations of the National Traffic and Motor Vehicle Safety Act, as amended (Vehicle Safety Act) and increases the liability for a violation of...
Cortés, P.; Mańko, R.; Cortés, P.
This chapter is structured as follows. In Section B we explore the legal basis for the creation of European civil procedures and Europeanization of procedural private law in general. In Section C we provide an overview of existing EU instruments on civil procedure, which we propose to divide into
Secretaria del Senado de Colombia
El Código Civil como lo indica su articulo primero,comprende las disposiciones legales sustantivas que determinan especialmente los derechos de los particulares, por razón del estado de las personas, de sus bienes, obligaciones, contratos y acciones civiles.
Smith, Reuben W., Ed.
The syllabus reflects a course in Islamic civilization taught at the University of Chicago and includes the recommendations of participants at a conference on the problems of presenting such a course. The "civilization approach" offers a panoramic view of various related fields, affords a perspective on the problems of analyzing changes over time,…
Response Authority and Other Military Assistance to Civil Authority ( MACA ) [on-line pamphlet], The Army Lawyer (Charlottesville, VA: Judge Advocate...City Bombing: Immediate Response Authority and Other Military Assistance to Civil Authority ( MACA ). The Army Lawyer. [Charlottesville, VA]: Judge
The Journal of Civil Engineering, JKUAT aims to publish definitive and original research papers of high standard, containing material of broad interest and of significant contribution to civil engineering, with emphasis being placed on material that is applicable to the solution of practical problems. It provides a forum for ...
Vesilind, P. Aarne
Traces the development of the civil engineering code of ethics. Points out that the code does have an enforceable provision that addresses the engineer's responsibility toward the environment. Suggests revisions to the code to accommodate the environmental impacts of civil engineering. (TW)
Verdera Server, Rafael
Conferencias sobre la codificación civil: aspectos históricos (R. Aznar) y jurídicos (J.M. Badenas)Actividad complementaria de los Departamentos de Historia del Derecho y Derecho Civil.Grado en Derecho
..., Coordination of Remedies for Fraud and Corruption Related to Procurement Activities D Appendix D to Part 516..., Coordination of Remedies for Fraud and Corruption Related to Procurement Activities Department of Defense Directive June 7, 1989, Number 7050.5, IG, DOD Subject: Coordination of Remedies for Fraud and Corruption...
Macklin, Mark G.; Lewin, John
The hydromorphic regimes that underpinned Old World river-based civilizations are reviewed in light of recent research. Notable Holocene climatic changes varied from region to region, whilst the dynamics of floodplain environments were equally diverse, with river channel changes significantly affecting human settlement. There were longer-term trends in Holocene hydroclimate and multi-centennial length 'flood-rich' and 'flood-poor' episodes. These impacted on five identified flooding and settlement scenarios: (i) alluvial fans and aprons; (ii) laterally mobile rivers; (iii) rivers with well-developed levees and flood basins; (iv) river systems characterised by avulsions and floodouts; and (v) large river-fed wetlands. This gave a range of changes that were either more or less regular or incremental from year-to-year (and thus potentially manageable) or catastrophic. The latter might be sudden during a flood event or a few seasons (acute), or over longer periods extending over many decades or even centuries (chronic). The geomorphic and environmental impacts of these events on riparian societies were very often irreversible. Contrasts are made between allogenic and autogenic mechanism for imposing environmental stress on riverine communities and a distinction is made between channel avulsion and contraction responses. Floods, droughts and river channel changes can precondition as well as trigger environmental crises and societal collapse. The Nile system currently offers the best set of independently dated Holocene fluvial and archaeological records, and the contrasted effects of changing hydromorphological regimes on floodwater farming are examined. The persistence of civilizations depended essentially on the societies that maintained them, but they were also understandably resilient in some environments (Pharaonic Egypt in the Egyptian Nile), appear to have had more limited windows of opportunity in others (the Kerma Kingdom in the Nubian Nile), or required
A study of the Great Zimbabwe Sub-Saharan civilization, Mayan civilization and other prehistoric civilizations within the framework of a mathematical macro theory of civilizations. We show these isolated and early civilizations conform to the general mathematical theory of civilizations in detail.
Saride, Sireesh; Basha, B
This compilation on sustainability issues in civil engineering comprises contributions from international experts who have been working in the area of sustainability in civil engineering. Many of the contributions have been presented as keynote lectures at the International Conference on Sustainable Civil Infrastructure (ICSCI) held in Hyderabad, India. The book has been divided into core themes of Sustainable Transportation Systems, Sustainable Geosystems, Sustainable Environmental and Water Resources and Sustainable Structural Systems. Use of sustainability principles in engineering has become an important component of the process of design and in this context, design and analysis approaches in civil engineering are being reexamined to incorporate the principles of sustainable designs and construction in practice. Developing economies are on the threshold of rapid infrastructure growth and there is a need to compile the developments in various branches of civil engineering and highlight the issues. It is th...
Henrik Kaare Nielsen
Full Text Available This article discusses the conceptual heterogeneity in the field of ‘civil society’ in the light of a distinction between positions that reflect civil society as a democratic-emancipatory category and positions that consider civil society from the perspective of the state: as an instrumental resource for the technocratic planning of the competitive nation state.The article discusses the implications and perspectives in these two different strategic scenarios for conceptualizing civil society. The argument is made that civil society in relation to democratic citizenship should basically rather be understood as a concept for specific, communicative principles for institutionalizing societal relations and organizing public experience than as an overall concept for third sector organizations.
challenges will the next 150 years bring civil engineers? Researchers and lecturers at DTU’s Department of Civil Engineering (known as DTU Byg) suggested possible events, and we also consulted civil engineers and their business partners in the building industry. In this way, a programme was put together......, has helped create a new standard for sustainable building. One day of the master class was devoted to lectures by civil engineers and architects from Denmark and abroad who talked about their own experience with Integrated Design. The anniversary event was rounded off with another important topic...... Anniversary Conference on 16 November offered a number of seminars organised by the professional associations and lectures by civil engineers Stephen Selkowich and Cecil Balmond. In collaboration with the architect Renzo Piano, Stephen Selkowich has developed and tested low-energy façade systems; and Cecil...
challenges will the next 150 years bring civil engineers? Researchers and lecturers at DTU’s Department of Civil Engineering (known as DTU Byg) suggested possible events, and we also consulted civil engineers and their business partners in the building industry. In this way, a programme was put together...... a previously passive insulation material is altered to play an active role in a building. The Design Master Class was for architects, civil engineers and students. It was led by Richard Horden, who is not only the head of a design department at Munich Technical University, but also works on design in his own...... to develop a technically advanced form of aesthetics. The Master Class in low energy buildings was led by civil engineer, Svend Svendsen, a Professor at DTU Byg. Together with colleagues and students, he has achieved an extensive knowledge of Integrated Design. In fact, the situation is that our knowledge...
... TRANSPORTATION Federal Motor Carrier Safety Administration Civil Penalty Calculation Methodology AGENCY: Federal... its civil penalty methodology. Part of this evaluation includes a forthcoming explanation of the... methodology for calculation of certain civil penalties. To induce compliance with federal regulations, FMCSA...
Article 162 of this Mexican Code provides, among other things, that "Every person has the right freely, responsibly, and in an informed fashion to determine the number and spacing of his or her children." When a marriage is involved, this right is to be observed by the spouses "in agreement with each other." The civil codes of the following states contain the same provisions: 1) Baja California (Art. 159 of the Civil Code of 28 April 1972 as revised in Decree No. 167 of 31 January 1974); 2) Morelos (Art. 255 of the Civil Code of 26 September 1949 as revised in Decree No. 135 of 29 December 1981); 3) Queretaro (Art. 162 of the Civil Code of 29 December 1950 as revised in the Act of 9 January 1981); 4) San Luis Potosi (Art. 147 of the Civil Code of 24 March 1946 as revised in 13 June 1978); Sinaloa (Art. 162 of the Civil Code of 18 June 1940 as revised in Decree No. 28 of 14 October 1975); 5) Tamaulipas (Art. 146 of the Civil Code of 21 November 1960 as revised in Decree No. 20 of 30 April 1975); 6) Veracruz-Llave (Art. 98 of the Civil Code of 1 September 1932 as revised in the Act of 30 December 1975); and 7) Zacatecas (Art. 253 of the Civil Code of 9 February 1965 as revised in Decree No. 104 of 13 August 1975). The Civil Codes of Puebla and Tlaxcala provide for this right only in the context of marriage with the spouses in agreement. See Art. 317 of the Civil Code of Puebla of 15 April 1985 and Article 52 of the Civil Code of Tlaxcala of 31 August 1976 as revised in Decree No. 23 of 2 April 1984. The Family Code of Hidalgo requires as a formality of marriage a certification that the spouses are aware of methods of controlling fertility, responsible parenthood, and family planning. In addition, Article 22 the Civil Code of the Federal District provides that the legal capacity of natural persons is acquired at birth and lost at death; however, from the moment of conception the individual comes under the protection of the law, which is valid with respect to the
... Directives. These amendments implement provisions of the National Defense Authorization Act for Fiscal Year... process, program administration, and fraud, waste and abuse. SBA has addressed these changes in the...
This paper argues that although classical sociology has largely overlooked the importance of social relations with the material world in shaping the form of society, Braudel's concept of 'material civilization' is a useful way to begin to understand the sociological significance of this relationship. The limitations of Braudel's historical and general concept can be partially overcome with Elias's analysis of the connection between 'technization' and 'civilization' that allows for both a civilizing and a de-civilizing impact of emergent forms of material relation that both lengthen and shorten the chains of interdependence between the members of a society. It is suggested that the concept of the 'morality of things' employed by a number of commentators is useful in summarizing the civilizing effects of material objects and addressing their sociological significance. From the sociology of consumption the idea of materiality as a sign of social relationships can be drawn, and from the sociology of technology the idea of socio-technical systems and actor-networks can contribute to the understanding of material civilization. It is argued that the concept of 'material capital' can usefully summarize the variable social value of objects but to understand the complexity of material civilization as it unfolds in everyday life, an analysis of 'material interaction' is needed. Finally the paper suggests some initial themes and issues apparent in contemporary society that the sociological study of material civilization might address; the increased volume, functional complexity and material specificity of objects and the increased social complexity, autonomy and substitutability that is entailed. A theory of 'material civilization' is the first step in establishing a sociology of objects.
Foreign Policy and The Huffington Post. His book , Travels with Harley – A Journey through America in search of Personal and Nation- al Identity, is... illiteracy . The environment must be framed “beyond time and space.” (Some added that what Irizarry may really mean here is the difference between...programs on Security and Development and the Rule of Law for the Civil Affairs community. Karen is completing Masters of Peace, a book on the American
Full Text Available Background We aimed to identify the indicators of healthcare fraud and abuse in general physicians’ drug prescription claims, and to identify a subset of general physicians that were more likely to have committed fraud and abuse. Methods We applied data mining approach to a major health insurance organization dataset of private sector general physicians’ prescription claims. It involved 5 steps: clarifying the nature of the problem and objectives, data preparation, indicator identification and selection, cluster analysis to identify suspect physicians, and discriminant analysis to assess the validity of the clustering approach. Results Thirteen indicators were developed in total. Over half of the general physicians (54% were ‘suspects’ of conducting abusive behavior. The results also identified 2% of physicians as suspects of fraud. Discriminant analysis suggested that the indicators demonstrated adequate performance in the detection of physicians who were suspect of perpetrating fraud (98% and abuse (85% in a new sample of data. Conclusion Our data mining approach will help health insurance organizations in low-and middle-income countries (LMICs in streamlining auditing approaches towards the suspect groups rather than routine auditing of all physicians.
Joudaki, Hossein; Rashidian, Arash; Minaei-Bidgoli, Behrouz; Mahmoodi, Mahmood; Geraili, Bijan; Nasiri, Mahdi; Arab, Mohammad
Inappropriate payments by insurance organizations or third party payers occur because of errors, abuse and fraud. The scale of this problem is large enough to make it a priority issue for health systems. Traditional methods of detecting health care fraud and abuse are time-consuming and inefficient. Combining automated methods and statistical knowledge lead to the emergence of a new interdisciplinary branch of science that is named Knowledge Discovery from Databases (KDD). Data mining is a core of the KDD process. Data mining can help third-party payers such as health insurance organizations to extract useful information from thousands of claims and identify a smaller subset of the claims or claimants for further assessment. We reviewed studies that performed data mining techniques for detecting health care fraud and abuse, using supervised and unsupervised data mining approaches. Most available studies have focused on algorithmic data mining without an emphasis on or application to fraud detection efforts in the context of health service provision or health insurance policy. More studies are needed to connect sound and evidence-based diagnosis and treatment approaches toward fraudulent or abusive behaviors. Ultimately, based on available studies, we recommend seven general steps to data mining of health care claims. PMID:25560347
Joudaki, Hossein; Rashidian, Arash; Minaei-Bidgoli, Behrouz; Mahmoodi, Mahmood; Geraili, Bijan; Nasiri, Mahdi; Arab, Mohammad
Background: We aimed to identify the indicators of healthcare fraud and abuse in general physicians’ drug prescription claims, and to identify a subset of general physicians that were more likely to have committed fraud and abuse. Methods: We applied data mining approach to a major health insurance organization dataset of private sector general physicians’ prescription claims. It involved 5 steps: clarifying the nature of the problem and objectives, data preparation, indicator identification and selection, cluster analysis to identify suspect physicians, and discriminant analysis to assess the validity of the clustering approach. Results: Thirteen indicators were developed in total. Over half of the general physicians (54%) were ‘suspects’ of conducting abusive behavior. The results also identified 2% of physicians as suspects of fraud. Discriminant analysis suggested that the indicators demonstrated adequate performance in the detection of physicians who were suspect of perpetrating fraud (98%) and abuse (85%) in a new sample of data. Conclusion: Our data mining approach will help health insurance organizations in low-and middle-income countries (LMICs) in streamlining auditing approaches towards the suspect groups rather than routine auditing of all physicians. PMID:26927587
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.
Edo, Galaxy Samson
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…
A credit card is a convenient method of payment, but it does carry risks. The enormous growth in the use of credit cards has resulted in high levels of credit card fraud. Technological advances have allowed the perpetrators to produce counterfeit cards that resemble the genuine card so closely that it is difficult for ...
The paper further gave typically applications examples using unsupervised learning in Neural Networks, 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 ...
PROF. O. E. OSUAGWU
Sep 1, 2013 ... 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, Fuzzy Logic, Case Based reasoning ...
Wang, Shu-Li; Pai, Hao-Ting; Wu, Mei-Fang; Wu, Fan; Li, Chen-Lin
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.
K. Smith Rotabi (Karen); K.E. Cheney (Kristen)
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
van der Heyden, M. A. G.; van de Ven, T. Derks; Opthof, T.
Scientific misconduct and fraud occur in science. The (anonymous) peer review process serves as goalkeeper of scientific quality rather than scientific integrity. In this brief paper we describe some limitations of the peer-review process. We describe the catastrophic facts of the 'Woo-Suk Hwang
Feb 4, 2015 ... Use of molecular biology techniques in the detection of fraud meat in the Egyptian market. Dalia Zahran1* and Sanaa Hagag2. 1Health Radiation Research, National Center for Radiation Research and Technology (NCRRT), 3 Ahmed El-Zomor. Street, P.O. Box: 29 Nasr City, Cairo, Egypt. 2Radiobiology ...
... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Applications involving fraud or willful misrepresentation. 655.184 Section 655.184 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF... Temporary Agricultural Employment in the United States (H-2A Workers) Integrity Measures § 655.184...
These frauds often involve the simulation of imaginary symptoms that primarily affect the five senses. The eye has a special place, its anatomical position easily exposed to work accident. Using simple clinical tests, the ophthalmologist must demonstrate that the patient with suspicion of visual loss is capable of normal vision ...
Wheeler, David L.
The Department of Health and Human Services has proposed new regulations on scientific misconduct and requested ideas on what the government should do about the problem. Guidelines proposed by eight university groups and two science organizations are intended to help institutions draw up their own research-fraud procedures. (MLW)
Joudaki, Hossein; Rashidian, Arash; Minaei-Bidgoli, Behrouz; Mahmoodi, Mahmood; Geraili, Bijan; Nasiri, Mahdi; Arab, Mohammad
Inappropriate payments by insurance organizations or third party payers occur because of errors, abuse and fraud. The scale of this problem is large enough to make it a priority issue for health systems. Traditional methods of detecting health care fraud and abuse are time-consuming and inefficient. Combining automated methods and statistical knowledge lead to the emergence of a new interdisciplinary branch of science that is named Knowledge Discovery from Databases (KDD). Data mining is a core of the KDD process. Data mining can help third-party payers such as health insurance organizations to extract useful information from thousands of claims and identify a smaller subset of the claims or claimants for further assessment. We reviewed studies that performed data mining techniques for detecting health care fraud and abuse, using supervised and unsupervised data mining approaches. Most available studies have focused on algorithmic data mining without an emphasis on or application to fraud detection efforts in the context of health service provision or health insurance policy. More studies are needed to connect sound and evidence-based diagnosis and treatment approaches toward fraudulent or abusive behaviors. Ultimately, based on available studies, we recommend seven general steps to data mining of health care claims.
Triepels, Ron; Feelders, A.J.; Daniels, Hennie
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
Cristian Baú Dal Magro
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.
Fissette, Marcia Valentine Maria
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,
Aronowitz, A.A.; Laagland, D.C.G.; Paulides, G.
This research project, to a certain degree, aims at filling the knowledge gap concerning organized business crime by highlighting one specific phenomenon, that of cross-border Vallue-Added Tax (VAT) fraud within the European Union. Insight is to be provided into: a) the effectiveness of the present
Triepels, Ron; Feelders, A. F.; Daniels, Hennie
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
Foreword B150 –Civil Engineering Futures consists of interviews made, articles written, and projects presented in connection with the 150th anniversary celebrations of the study of civil engineering in Denmark. Instead of a historical retrospect, it was decided to look into the future. What......, has helped create a new standard for sustainable building. One day of the master class was devoted to lectures by civil engineers and architects from Denmark and abroad who talked about their own experience with Integrated Design. The anniversary event was rounded off with another important topic...
The Statesman and Commander: Civil-Military Dialogue in the Korean War AMonograph by MAJAndrew L...THE ABOVE ORGANIZATION. CONTRACT NUMBER 4. TITLE AND SUBTITLE The Statesman and Commander: Civil-Military Dialogue in the Korean War ’ PROGRAM...relations and its relevance to operational art within the context of the Korean War . Ultimately, the examination of civil-military relations led to
and unblushing frauds would have cost those who participated in them their heads under any system than our own (Mackenzie, 2002, p. 55). A reform...and responsibilities. • Employees shall disclose waste, fraud , abuse, and corruption to appropriate authorities. • Employees shall satisfy in good...the programs vary from company to company. A possible research study would involve comparing pre-Enron/ WorldCom business ethics programs to post
Accountability Office and Inspector General official reports suggest that the 8(a) program lacks management oversight and is susceptible to fraud ...contractors and identify if the program is being utilized as intended. 14. SUBJECT TERMS 8(a), Department of Defense, California, Sole-Source, Fraud 15...University, Monterey Bay, 2010 Submitted in partial fulfillment of the requirements for the degree of MASTER OF SCIENCE IN CONTRACT MANAGEMENT from the
chartered by 2 men. During the flight, 1 of the men pointed a gun at the pilot and directed him to fly to Nogales , Mexico. The pilot was held captive but...had the weapon. Further inquiry determined that the man had Just been released from a hospital where he had received treatment for diabetes . " A man
DISENCHANTED AND HOMESICK CUBAN REFUGEES CONSIDERED POTENTIAL HIJACKERS. 10. 724 BOMB THREATS AGAINST AIRCRAFT AND AIRPORTS. -2- 11. SIGNIFICANT CRIMINAL ACTS...be the reason for the low level of activity. However, there is concern that some of these refugees may become homesick and disenchanted in the United
in a speeding car. Finally, in Guatemala, members of the Popular Front of January 31 seized the Brazilian Embassy. They denounced the Guatemalan ...arrested after placing a bomb at the office of Air Canada’s cargo facility in Los Anqeles. The Justice Commandos of the Armenian Genocide (JCAG) claimed
June 22. He was sentenced to 20 years on a previous conviction for transportation of explosives and conspiracy to commit murder. In addition, he has been...checked baggage exploded while sitting with several other bags on a baggage cart in the Trans World Airlines (TWA) baggage makeup area at JFK . The
Butyl and P- neumatic Buffer 17 10 Test Device - Deflector (Revised, larger steel deflector contained live round) 19 11 Post Live Round Test - Launcher...development testing was performed at Edgewood Arsenal, most of which can be classified in two areas. The first area Is biophysics tests which were performed
there were four hijackings of foreign aircraft. One of these occurred on a Cubana Aviacion flight from Cuba to the United States on which the hijacker...Cubana Aviacion flight from Cuba to the United States on which the hijacker was killed by a Cuban law enforcement officer on board. We continued to
... Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS Purpose, Definitions, and Basis for Liability § 681.1 Purpose. This part implements the Program Fraud Civil Remedies Act of 1986, 31 U.S.C. 3801-3812 (“PFCRA”). PFCRA provides NSF, and...
Black, Connor; Chevallier, Olivier P; Haughey, Simon A; Balog, Julia; Stead, Sara; Pringle, Steven D; Riina, Maria V; Martucci, Francesca; Acutis, Pier L; Morris, Mike; Nikolopoulos, Dimitrios S; Takats, Zoltan; Elliott, Christopher T
Fish fraud detection is mainly carried out using a genomic profiling approach requiring long and complex sample preparations and assay running times. Rapid evaporative ionisation mass spectrometry (REIMS) can circumvent these issues without sacrificing a loss in the quality of results. To demonstrate that REIMS can be used as a fast profiling technique capable of achieving accurate species identification without the need for any sample preparation. Additionally, we wanted to demonstrate that other aspects of fish fraud other than speciation are detectable using REIMS. 478 samples of five different white fish species were subjected to REIMS analysis using an electrosurgical knife. Each sample was cut 8-12 times with each one lasting 3-5 s and chemometric models were generated based on the mass range m/z 600-950 of each sample. The identification of 99 validation samples provided a 98.99% correct classification in which species identification was obtained near-instantaneously (≈ 2 s) unlike any other form of food fraud analysis. Significant time comparisons between REIMS and polymerase chain reaction (PCR) were observed when analysing 6 mislabelled samples demonstrating how REIMS can be used as a complimentary technique to detect fish fraud. Additionally, we have demonstrated that the catch method of fish products is capable of detection using REIMS, a concept never previously reported. REIMS has been proven to be an innovative technique to help aid the detection of fish fraud and has the potential to be utilised by fisheries to conduct their own quality control (QC) checks for fast accurate results.
Marvin, Hans J P; Bouzembrak, Yamine; Janssen, Esmée M; van der Fels-Klerx, H J; van Asselt, Esther D; Kleter, Gijs A
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.
.... Moderates on both sides are seeking peace from the undeclared civil war that resulted when the military-backed regime canceled elections that Islamic fundamentalists were certain to win in 1992...
A comparison of current civil liberties issues in Australia with the status of similar issues in Britain and the United States. Included are political affiliation of government employees, censorship, rights of the individual, privacy, and freedom of information. (JAB)
Sharp, J. J.; Moore, E.
This paper outlines a technique for teaching a rigorous course in calculus and differential equations which stresses applicability of the mathematics to problems in civil engineering. The method involves integration of subject matter and team teaching. (SD)
Full Text Available With this document it is expected to analyze the Spanish situation in the fight against irregular employment and social security fraud, focusing on the Cooperation Agreement; it mentions the importance of the training of professionals in the fight against irregular employment and social security fraud; and investigates the role of the State in the fight against this increasingly widespread phenomenon in a globalized world.This work will be based on the study of the doctrine on the fight against illegal labor trafficking, illegal employment and social security fraud; and the Interministerial Collaboration Convention.
Pulido Alba, Emilio José
[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...
Full Text Available This paper analyses the relationship between scientific knowledge and the societies in which it is produced. After considering the diverse societal roles science has performed in different types of society, the discussion focuses on science’s role in democratic and pluralistic societies. Opposite to the increasing instrumental role knowledge production plays nowadays, for which it has been named «post-academic science» or «technoscience», non instrumental roles of traditional academic research are defended. It is argued that only if academic science keeps its autonomy and integrity from political and corporate interests, it may serve civil society by offering impartial and trustworthy knowledge to balance biases produced by the features of post-academic science.
En este artículo se analizan las relaciones del conocimiento científico con las sociedades en las que se produce. Tras repasar sus diversas funciones en tipos distintos de sociedades, la discusión se centra en los fines de la ciencia en las sociedades democráticas pluralistas. Frente al cada vez mayor rol instrumental de la ciencia, por el que ha recibido los nombres de «ciencia postacadémica» o «tecnociencia», se defienden los roles no instrumentales tradicionales de la investigación académica clásica. Se argumenta que sólo si la ciencia académica mantiene su autonomía y su integridad frente a intereses políticos o empresariales podrá ser de utilidad al público al ofrecerle conocimiento imparcial y fidedigno frente a los sesgos producidos por la naturaleza propia de la ciencia postacadémica.
later. Although the Spanish Civil War is little covered in American classrooms , its carnage rivals that of the U.S. Civil War: 500,000 deaths, of...October 2003), Spanish Civil War. 3 Felipe Ribeiro de Meneses, Franco and the Spanish Civil War (New York: Routledge, 2001). 4 University of
This article reports on an examination of the communication needs of a group of Thai civil engineering students. Twenty-five stakeholders helped identify the communication needs of the students by participating in individual interviews. These included employers, civil engineers, civil engineering lecturers, ex-civil engineering students of the…
Andrés E. Ordoñez Ordoñez
Full Text Available Régimen general de sanciones civiles al dolo del tomador-asegurado en el contrato de seguro: en la declaración del estado del riesgo, en la declaración del valor asegurable, en la agravación del estado del riesgo, en la coexistencia de seguros, en la reclamación y en la realización del riesgo. La particular exposición de las compañías de seguro al dolo del tomador-asegurado por las tendencias generales de la legislación. Análisis de la Jurisprudencia nacional en torno al contrato de seguro que aumenta esa exposición e igualmente análisis de la misma jurisprudencia que, por el contrario, ha servido de instrumento eficaz para controlar el fraude.