Lars HolmbergFaculty of Law, University of Copenhagen, Copenhagen, DenmarkAbstract: Wine fraud may take several forms, of which two are discussed here: consumption fraud aimed at the wine market in general, and collector fraud aimed at the very top of the wine market. Examples of wine fraud past and present are given, and a suggestion about the extent of contemporary consumer fraud in Europe is provided. Technological possibilities for future detection and prevention of both forms of wine fra...
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
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 ...
Graafland, J.J.; Liedekerke, L.; Dubbink, W.; van Liedekerke, L.; van Luijk, H.
Due to the actions of a whistleblower The Netherlands was confronted with a massive case of construction fraud involving almost the entire construction sector. Price fixing, prior consulting, duplicate accounts, fictitious invoices and active corruption of civil servants were rampant practices. This
... 6 Domestic Security 1 2010-01-01 2010-01-01 false Complaint. 13.7 Section 13.7 Domestic Security DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE SECRETARY PROGRAM FRAUD CIVIL REMEDIES § 13.7 Complaint. (a) On or after the date the Department of Justice approves the issuance of a Complaint in accordance...
... 6 Domestic Security 1 2010-01-01 2010-01-01 false Service of Complaint. 13.8 Section 13.8 Domestic Security DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE SECRETARY PROGRAM FRAUD CIVIL REMEDIES § 13.8 Service of Complaint. (a) Service of a Complaint must be Made by certified or registered mail or by...
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 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.
Burton, Grace M.; Burton, John R.
High school students are warned against service station fraud. A problem-solving section is designed to help students calculate consumer costs for various fraudulent transactions. Several ways of reducing fraud or of lessening the chances of problems are noted. (MP)
... THE CORPORATE AND CRIMINAL FRAUD ACCOUNTABILITY ACT OF 2002, TITLE VIII OF THE SARBANES-OXLEY ACT OF... communication will be considered to be the date of filing; if the complaint is filed in person, by hand-delivery...
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.
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.
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...
Nagrecha, Saurabh; Johnson, Reid A; Chawla, Nitesh V
Nonstandard insurers suffer from a peculiar variant of fraud wherein an overwhelming majority of claims have the semblance of fraud. We show that state-of-the-art fraud detection performs poorly when deployed at underwriting. Our proposed framework "FraudBuster" represents a new paradigm in predicting segments of fraud at underwriting in an interpretable and regulation compliant manner. We show that the most actionable and generalizable profile of fraud is represented by market segments with high confidence of fraud and high loss ratio. We show how these segments can be reported in terms of their constituent policy traits, expected loss ratios, support, and confidence of fraud. Overall, our predictive models successfully identify fraud with an area under the precision-recall curve of 0.63 and an f-1 score of 0.769.
... 6 Domestic Security 1 2010-01-01 2010-01-01 false Prerequisites for issuing a Complaint. 13.6 Section 13.6 Domestic Security DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE SECRETARY PROGRAM FRAUD CIVIL REMEDIES § 13.6 Prerequisites for issuing a Complaint. (a) The Reviewing Official may issue a...
The Association for Women Geoscientists will give two Chrysalis Scholarships in 1990. The awards are for women who returned to school after an interruption in education of at least a year and who are finishing a thesis for a Masters or Ph.D. degree in geoscience.1989 was the first year for the Chrysalis. The recipient, Diane Bellis, was a doctoral candidate in geochemistry at New Mexico Institute of Mining and Technology in Socorro and the mother of four. She received her Ph.D. in May and is currently an AAAS Fellow in the Department of State in Washington, D.C., working on U.S. science policy in Africa and Latin America.
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...
Musau, Steve; Vian, Taryn
Hospitals are vulnerable to corruption. In the U.S., health care fraud has been stimated to cost $60 billion per year, or 3% of total health care expenditures - much of it in the hospital sector. Hospitals account for 50% or more of health care pending in many countries. Fraud and corruption in hospitals negatively affect access and quality, as public servants make off with resources which could have been used to reduce out-of-pocket expenditures for patients, or improve needed services. This...
frauds ENom 47.56% GMO Internet 17.48% Above 5.14% Go Daddy 4.11% Tucows 3.34% Key Systems 2.83% New Dream Network 1.54% Abdomainations 1.29% All...note that ENom is apparently much more victim of abuse than other top domain name registrars. Likewise, Above and GMO Internet rank highly with
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.
Scholarships for Minority Students Studying Engineering and Science: Support will make scholarships available to minority students : interested in engineering and science and will increase significantly the number of minority students that Missouri S...
Fraudulent misstatement or omission is deliberate amount or disclosures in financial statement. Perpetrators of fraud from people within the company can be from outside the company. Triggers fraud was caused by greed, needs, pressures, opportunities and rational.Financial statements contain material misstatements may result in financial statements are not presented fairly, in all material respects. Misstatement of financial statements may occur as a result of mistake or fraud. In order compan...
The system of emission trading is a complex composed entity with on the one hand a strong environmental component and on the other hand a financial world that hooked on this instrument. In chapter 2 an introduction is provided to the emission trading system. The subsequent chapters elaborate Types of Fraud (Chapter 3), Powers (Chapter 4), and Instruments (Chapter 5). The report shows that various forms of fraud are occurring in emission trading, such as VAT fraud and identity theft. [nl
Peterson, Bonita K.
Reports that limited fraud education takes place in accounting due to a crowded curriculum and misunderstanding of the extent of fraud. Suggests ways to develop content on the topic and provides a list of teaching materials (textbooks, workbooks, trade books, case materials, videos, and reference materials). (Contains 16 references.) (SK)
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.
... 6 Domestic Security 1 2010-01-01 2010-01-01 false Referral of Complaint and answer to the ALJ. 13.11 Section 13.11 Domestic Security DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE SECRETARY PROGRAM FRAUD CIVIL REMEDIES § 13.11 Referral of Complaint and answer to the ALJ. Upon receipt of an answer, the...
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. ...
Limoges, Jacqueline; Acorn, Sonia
The aims of this paper were to explicate clinical scholarship as synonymous with the scholarship of application and to explore the evolution of scholarly practice to clinical scholarship. Boyer contributed an expanded view of scholarship that recognized various approaches to knowledge production beyond pure research (discovery) to include the scholarship of integration, application and teaching. There is growing interest in using Boyer's framework to advance knowledge production in nursing but the discussion of clinical scholarship in relation to Boyer's framework is sparse. Discussion paper. Literature from 1983-2015 and Boyer's framework. When clinical scholarship is viewed as a synonym for Boyer's scholarship of application, it can be aligned to this well established framework to support knowledge generated in clinical practice. For instance, applying the three criteria for scholarship (documentation, peer review and dissemination) can ensure that the knowledge produced is rigorous, available for critique and used by others to advance nursing practice and patient care. Understanding the differences between scholarly practice and clinical scholarship can promote the development of clinical scholarship. Supporting clinical leaders to identify issues confronting nursing practice can enable scholarly practice to be transformed into clinical scholarship. Expanding the understanding of clinical scholarship and linking it to Boyer's scholarship of application can assist nurses to generate knowledge that addresses clinical concerns. Further dialogue about how clinical scholarship can address the theory-practice gap and how publication of clinical scholarship could be expanded given the goals of clinical scholarship is warranted. © 2016 John Wiley & Sons Ltd.
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
Noell, Laura K.
A new textbook designed for first- or second-year courses in mythology as an introduction to literature shows that a community college faculty member who writes a textbook adds teaching experience to scholarship.
Susan VanZanten Gallagher
Full Text Available Faith, Scholarship, and postmodernismPostmodernism represents perhaps the most important philosophical shift occurring in Western thought since the Enlightenment. It is thus crucial for Christian scholars to address the issues it raises. In the United States, Christian scholars have employed at least two different paradigms in discussing the relationship of faith and scholarship. In the integration model, scholars assume that faith and scholarship are two distinct entities that must be brought together, while the worldview model assumes that the scholar always begins with a narrative worldview that subsequently informs one's scholarship. However, the worldview model holds that one's worldview can be influenced and informed by one's scholarship, life experiences, and cultural settings as well. After distinguishing between various kinds of postmodernism based upon their views of truth, unknowability, and cultural relativism - this article argues that worldview thinking may benefit from the academy’s embrace of postmodernism. Although Christian scholars have expressed a wide variety of opinions on postmodernism, I argue that postmodernism’s anti-foundationalism and recognition of the importance of perspectival thinking provide new opportunities for Christian scholarship.
The economic crunch created a specific context for activity and profitability failing. The corruption is more and more common in our days. In the same time, the amount of money lost by businesses and the public sector to larger frauds increased last year to unthinkable limits. The shareholders expect the directors to take care to protect their company’s assets. This is why the financial controller has a very important role in each organization. The techniques to detect corruption or a fraud a...
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
Aral, Karca Duru; Güvenir, Halil Altay; Sabuncuoğlu, Ihsan; Akar, Ahmet Ruchan
Prescription fraud is a main problem that causes substantial monetary loss in health care systems. We aimed to develop a model for detecting cases of prescription fraud and test it on real world data from a large multi-center medical prescription database. Conventionally, prescription fraud detection is conducted on random samples by human experts. However, the samples might be misleading and manual detection is costly. We propose a novel distance based on data-mining approach for assessing the fraudulent risk of prescriptions regarding cross-features. Final tests have been conducted on adult cardiac surgery database. The results obtained from experiments reveal that the proposed model works considerably well with a true positive rate of 77.4% and a false positive rate of 6% for the fraudulent medical prescriptions. The proposed model has the potential advantages including on-line risk prediction for prescription fraud, off-line analysis of high-risk prescriptions by human experts, and self-learning ability by regular updates of the integrative data sets. We conclude that incorporating such a system in health authorities, social security agencies and insurance companies would improve efficiency of internal review to ensure compliance with the law, and radically decrease human-expert auditing costs. Copyright Â© 2011 Elsevier Ireland Ltd. All rights reserved.
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.
The manual, intended for use by adults and not in the high school classroom situation, presents material directed toward assisting in the reduction of credit card crime. This teaching guide is organized in three sections which deal with the nature of and major reasons for credit card fraud, the types of hot card runners, and methods of reducing…
Gottfredson, Linda S.
Critiques the College Board's report, "Reaching the Top," asserting that it illustrates collective fraud in the social sciences, which sustains an egalitarian fiction that intelligence is clustered equally across all human populations. Suggests that while the report omits certain popular falsehoods, it also omits crucial truths about…
US Agency for International Development — iComplaints is a web-based Equal Employment Opportunity (EEO) complaint tracking and reporting system. The Office of Equal Opportunity Programs uses iComplaints to...
Federal Communications Commission — Individual informal consumer complaint data detailing complaints filed with the Consumer Help Center beginning October 31, 2014. This data represents information...
Scholarships for Minority Students Studying Engineering and Science : Support will make scholarships available to minority students : interested in engineering and science and will increase significantly the number of minority students that Missouri ...
Full Text Available As research and funding continue to replace teaching as the central mission in more colleges and universities, nursing faculty will be expected to engage in research endeavours as proof of scholarship involvement. However, the multiple roles of the nursing faculty coupled with the pressure to engage in research and funding endeavours have led to increased stress and burnout and increased attrition rate. The purpose of this paper is to delineate the expected roles of the nursing faculty related to the trilogy of teaching, research and service and recommend that colleges/universities recognize not only research as scholarship, but also teaching and service. An integrative review of the literature using books and journals from nursing and other relevant disciplines related to the multiple roles of nursing faculty was conducted. Teaching is a vital role and should remain the central mission of colleges/universities to ensure effective pedagogy. Institutions of higher learning should adapt an umbrella of scholarship under which falls teaching, research, and service; thus, teaching would be considered scholarship.
Mendias, Elnora P.; Guevara, Edilma B.
Eight criteria for culturally competent scholarship (contextuality, relevance, communication styles, awareness of identity and power differences, disclosure, reciprocation, empowerment, time) were applied to an international education/research nursing program. Appropriate measures for each were developed and ways to improve the program were…
Haan, Annet den
Lorenzo Valla’s Annotationes to the New Testament have been the object of study both as part of the history of Biblical scholarship and in the context of Valla’s own intellectual development. The work was, however, embedded in the intellectual context of the Vatican court in the 1450s, where...
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.
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.
DEPT OF AGRICULTURAL ENGINEERING
Fraud detection is an important application, since network operators lose a relevant portion of their revenue to fraud. ... testing the methods with data from real mobile communications networks. Keywords: Call data, fraud ...... Ph. D. thesis. Pur-.
... 45 Public Welfare 2 2010-10-01 2010-10-01 false Fraud. 235.110 Section 235.110 Public Welfare... PROGRAMS § 235.110 Fraud. State plan requirements: A State plan under title I, IV-A, X, XIV, or XVI of the Social Security Act must provide: (a) That the State agency will establish and maintain: (1) Methods and...
... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Can the administrative complaint be settled voluntarily? 142.38 Section 142.38 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS Decisions and Appeals § 142.38 Can the administrative...
... 45 Public Welfare 3 2010-10-01 2010-10-01 false Can the administrative complaint be settled voluntarily? 681.42 Section 681.42 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS Decisions and Appeals § 681.42 Can the...
... complainant may bring an action at law or equity for de novo review in the appropriate district court of the... COMPLAINTS UNDER SECTION 806 OF THE CORPORATE AND CRIMINAL FRAUD ACCOUNTABILITY ACT OF 2002, TITLE VIII OF... the administrative law judge or the Board, depending upon where the proceeding is pending, a notice of...
..., Procedures for Handling of Discrimination Complaints Under Section 806 of the Corporate and Criminal Fraud... Systems Security Act of 2007, Enacted as Section 1413 of the Implementing Recommendations of the 9/11... Federal eRulemaking Portal. Follow the instructions online for submitting comments. Facsimile: If your...
Full Text Available The Windsor Yearbook of Access to Justice is proud to publish issue 32 (1. This issue features a special section highlighting the scholarship of graduate students. While it is always a pleasure to read promising work by newer scholars in the fields of law and social justice, we are certain that this collection of articles represents some of the finest and thought-provoking scholarship stemming from current graduate students in law. The articles stem from a graduate student essay contest that WYAJ held in 2013 and for which we received many submissions. The collection of selected papers offers a view of legal and interdisciplinary research examining issues that are topically diverse but which are all of deep, long-term importance to the world of access to justice. A reader of the special section on Graduate Student Scholarship will find explorations of access to justice from the perspectives of equality rights, discretion, adjudication and methods of legal service delivery, to name a few. A prize was offered to two papers judged to be of exceptional quality. I am very pleased to announce that the winners of those two prizes are Andrew Pilliar, for his article “Exploring a Law Firm Business Model to Improve Access to Justice” and Blair A. Major, for his contribution, “Religion and Law in R v NS: Finding Space to Re-think the Balancing Analysis”. The Editorial Board thanks all those who submitted papers to the contest and to this final special issue of the Windsor Yearbook of Access to Justice. Another notable feature of this issue is the introduction of a section called Research Notes. The Yearbook will periodically publish peer-reviewed research notes that present the findings of empirical (quantitative, qualitative or mixed method research studies. This section aims to contribute to the growing and important body of empirical scholarship within the realm of access to justice socio-legal research. We hope that you enjoy
system for handling complaints. While complaints often provide invaluable feedback on an individual's performance, they also offer dissatisfied patients an opportunity to air their views. Even if a complaint .... Communications Manager, Medical. Protection Society, Victoria House,. 2 Victoria Place, Leeds, UK. Pieter Carstens.
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.
... 7 Agriculture 4 2010-01-01 2010-01-01 false Negligence or fraud. 276.3 Section 276.3 Agriculture... Negligence or fraud. (a) General. If FNS determines that there has been negligence or fraud on the part of..., pay to FNS a sum equal to the amount of coupons issued as a result of such negligence or fraud. (b...
Godfrey, Cullen M.
There is a scholarship at the University of Texas at Austin endowed by friends of a faculty member whose cat died. The scholarship, which is named for the cat, benefits students in the liberal arts honors program who love cats and who also plan to major in English. People have always been generous to colleges and universities, but they have not…
Bargerstock, Burton A.
The National Outreach Scholarship Conference has long provided a venue for the presentation of posters representing innovative research, effective practices, and impactful programs. In 2011, conference planners developed a series of measures focused on enriching the poster session as a platform for showcasing community-based scholarship and…
張, 影; ZHANG, Ying
The public company audit is expected to detect frauds in the financial reporting of entity. But, if senior management of corporation want to perpetrate frauds, the auditors have a risk of material misstatement due to fraud. In this paper, I consider the history of public company auditing to improve the prevention and detection of material fraud and to educate financial statement users about frauds in financial statement of American corporation and Japanese corporation. The history also is sho...
Cumbie, Sharon; Weinert, Clarann; Luparell, Susan; Conley, Virginia; Smith, James
To report the results of a multidisciplinary, interinstitutional writing support group established to facilitate faculty scholarly productivity. ORGANIZING CONCEPT: The road to scholarship can be filled with many obstacles, among them time constraints, teaching and meeting demands, student needs, office interruptions, and lack of colleagueship. The problems associated with lack of colleagueship, in particular, can be compounded for faculty who work in isolated contexts with few, if any, senior faculty to serve as mentors. METHODS OF DEVELOPMENT: The Western Writers Coercion Group evolved over a 2-year period from a small group of nursing faculty at a single institution to include, by its second year, 21 faculty from five western university campuses and three academic disciplines. The group met biweekly via teleconference with the objectives of defining and accomplishing realistic individual scholarship goals and providing a forum for the critical exchange of ideas. The ongoing support and mentoring of the group led to significant writing outcomes in the form of manuscripts submitted for publication, abstracts submitted for conference presentation, grant proposals developed, and collegial relationships formed. Although the benefits of group participation varied somewhat for faculty at different points in the career trajectory, they seemed to accrue at all levels of development. Group members underscored the many less quantifiable advantages of group participation: exposure to broader professional perspectives, the formation of key professional relationships, the enrichment of multidisciplinary input, and individualized assistance with time management, goal setting, and actual drafts. The structure and experience of this group, which continues to meet regularly, might be a model to guide other groups of scholars who face geographic isolation and who struggle with balancing time and work and finding motivation for the process of writing.
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.
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...
... 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 ...
Braud, Chloé Elodie; Søgaard, Anders
The problem of detecting scientific fraud using machine learning was recently introduced, with initial, positive results from a model taking into account various general indicators. The results seem to suggest that writing style is predictive of scientific fraud. We revisit these initial experime......The problem of detecting scientific fraud using machine learning was recently introduced, with initial, positive results from a model taking into account various general indicators. The results seem to suggest that writing style is predictive of scientific fraud. We revisit these initial...... experiments, and show that the leave-one-out testing procedure they used likely leads to a slight over-estimate of the predictability, but also that simple models can outperform their proposed model by some margin. We go on to explore more abstract linguistic features, such as linguistic complexity...
Rajan Gupta; Nasib Singh Gill
Data mining techniques have been used enormously by the researchers’ community in detecting financial statement fraud. Most of the research in this direction has used the numbers (quantitative information) i.e. financial ratios present in the financial statements for detecting fraud. There is very little or no research on the analysis of text such as auditor’s comments or notes present in published reports. In this study we propose a text mining approach for detecting financial statement frau...
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.
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.
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
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.
Pressure to conform to a sustainability agenda is coming from customers, investors, employees, industry bodies and the media. This agenda is evolving into a critical part of an organisation's business model, and their relationships, opening up new market opportunities and supporting cost efficiencies. But all changes in business activities also raise the risk of fraud and abuse. Sustainability is no exception. The potential for fraud tends to be greater in new markets, when information is imperfect, standards of measurement and verification are not harmonised and governance is weak. The sustainability marketplace, taken as a whole, is all of these things. To a large extent, the types of fraud appearing are not new. They represent the application of tried and tested fraudulent practices to the sustainability arena. A comprehensive and robust design, rather than an ad hoc, piecemeal approach, is essential for a successful sustainability strategy. An awareness of the risk of potential fraud and the need to incorporate measures to protect against it are part of that process. Sustainable business practices, including a company's mitigation and carbon markets activities, are disclosed as either financial or non-financial data. In this paper, PwC examines some of the green fraud risks that companies face when engaged in such activities and the steps they can take to mitigate or eliminate them.
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.
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,...
Exploring fraud triangle in understanding ethics pre-cautionary: a Malaysian ... Journal of Fundamental and Applied Sciences ... Various reports on the involvement of government officials in fraud cases indicate the lacking of ethical systems.
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.
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
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.
Cai, Yuanfeng; Zhu, Dan
Background: The reputation system has been designed as an effective mechanism to reduce risks associated with online shopping for customers. However, it is vulnerable to rating fraud. Some raters may inject unfairly high or low ratings to the system so as to promote their own products or demote their competitors. Method: This study explores the rating fraud by differentiating the subjective fraud from objective fraud. Then it discusses the effectiveness of blockchain technology in objective f...
Ovidiu Constantin Bunget; Alin Constantin Dumitrescu
Responsibility for preventing and detecting fraud rest with management entities.Although the auditor is not and cannot be held responsible for preventing fraud and errors, in yourwork, he can have a positive role in preventing fraud and errors by deterring their occurrence. Theauditor should plan and perform the audit with an attitude of professional skepticism, recognizingthat condition or events may be found that indicate that fraud or error may exist.Based on the audit risk assessment, aud...
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....
Helton, Jeffrey R
Fraud associated with electronic health records (EHRs) generally falls into two categories: inappropriate billing by healthcare providers and inappropriate access by a system's users. A provider's EHR system requires controls to be of any significant help in detecting such fraudulent activity, or in gathering transactional evidence should such activity be identified. To protect against potential EHR-related healthcare fraud, providers should follow the recommendations established in 2007 by RTI International for the Office of the National Coordinator for Health Information Technology of the U.S. Department of Health and Human Services.
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
U.S. Environmental Protection Agency — The iComplaints system is an enterprise-level COTS (Commercial Off-The-Shelf) product that provides all of the funtionality required to collect, track, manage,...
Galis, Vasilis; Hansson, Anders
of who controls, manipulates, and establishes decisions, facts, and knowledge. With this in mind, it is possible to identify different forms of partisan research including capture by participants, de facto and overt partisanship, and mercenary scholarship. These different forms of partisan scholarship...... are characterised by differences in the motives underlying epistemological choices of research topic and method, personal commitments to the fields studied, use of research findings in controversies, and positioning of results in wider debates. Two examples help to illustrate partisan scholarship: first, a study...... of new technologies for managing climate change (carbon dioxide capture and storage); and second, the construction of the new underground metro system in Athens and its accommodation of accessibility standards. Both cases entail partisan positions and raise similar concerns about the orthodox...
To stay ahead of competition, a significant factor has now become of significance; student loyalty towards higher learning institutions. Hence, scholarship recipients have the expectation to demonstrate a certain degree of loyalty towards their education sponsor. In addition, they play an important role as opinion leaders and walking advertisement…
..., Compensation, and Dependency and Indemnity Compensation Forfeiture § 3.901 Fraud. (a) Definition. An act... death benefit payable. (2) Amount of compensation payable but for the forfeiture. No benefits are... affidavit, declaration, certificate, statement, voucher, or paper, concerning any claim for benefits under...
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.)
Linke, Kristina Gisela Babette
Verslaggevingsfraude is het manipuleren van de boekhouding om betere cijfers te laten zien. Kristina Linke onderzocht deze vorm van fraude, waarbij zij vooral keek naar de rol van de controller. Dat gebeurde aan de hand van 244 aanklachten in de periode 2000-2006 in de Verenigde Staten. Uit het
Leemann, Lucas; Bochsler, Daniel
, 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...
Baker, C. Richard
Examines the issue of fraud on the Internet and discusses three areas with significant potential for misleading and fraudulent practices: securities sales and trading; electronic commerce, including privacy and information protection; and the rapid growth of Internet companies, including advertising issues. (Author/LRW)
Owolabi, S. A. - Accounting Department, Babcock University, Nigeria. E-mail: ... Abstract. The paper reviews the various forms of fraudulent practice their impact and ... legislations targeted at reducing fraud and introducing some forms of control .... money market and treasury, risk assets, information technology, financial.
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…
Ethics CPD Supplement: Ethics in health care: Healthcare Fraud. S10. Vol 56 No 1 Supplement 1. S Afr Fam Pract 2014. Introduction. Vintage images are easily found depicting a virtuous doctor with a look of honesty and compassion on his or her face bending over a patient, stethoscope in hand, ready to perform a clinical ...
Peterson, Paul E.; Campbell, David E.
This paper presents first-year results of an evaluation of a Children's Scholarship Fund (CSF) program which provided scholarships enabling low-income families nationwide to send their K-8 children to private schools of their choice. Families won scholarships through a lottery. Telephone surveys of parents/caretakers of children who took advantage…
Fearing a federal court in Oklahoma might end a state-financed merit-scholarship program targeted by a discrimination lawsuit, black legislators passed a bill making the program race and gender neutral. State regents are criticized for failing to develop effective policy to remedy past discrimination. (MSE)
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.
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
De Baranchuk, J Z; Dayan, A; Gomez, A; Grimaldi, S; Morra, A
People can express their suffering voicing it, complaining with their body, with gestures, movements; for alerts eyes it is even more comprehensive and true than words. Complaints that human beings are capable of expressing are not so many, there are only a handful, and this work intends to be exhaustive in its exposition. It is possible to complain against third persons. It is also possible to do so against oneself assuming either the intransigent attitude of a father who judges a son who does not fulfill his expectancies, or as a son who resents the paternal demands which he feels he cannot comply. Other kind of complaints include physical symptoms, either isolated (cephalea, dysnea, urticaria) or constituting syndromes or illnesses. Losses suffered are also a source of complaints, whatever the lost object might be (person, situation, material things or a part of oneself). It can be mourned because of its absence, or else by feeling guilty of the real or imaginary damage inflicted or else by feeling indisolubly linked to it with a phantom tie. Other types of complaints are the feeling of dependancy towards something oppressive, be it a substance, such as alcohol, smoking, drugs or overeating, or it may be a person or a situation. In view of the compulsive addiction characteristics with which the subject lives, it is possible to assimilate this dependancy and the feeling of oppression and damage to the link with a toxic.
to file an online IG complaint. Active Duty Resources dfas logo Defense Finance Accounting Service Inspector General Air Force Reserve Resources dfas logo Defense Finance Accounting Service ARPC Air Reserve National Guard Resources dfas logo Defense Finance Accounting Service VPC-GR myPers AFPC Air Force Review
Park, R. L.
Ancient beliefs in demons and magic still sweep across the modern landscape, but they are now dressed in the language and symbols of science. This is pseudoscience. At least in the beginning, its practitioners may believe it to be science, just as witches and faith healers may truly believe they can call forth supernatural powers. What may begin as honest error, however, has a way of evolving through almost imperceptible steps from self-delusion to fraud.
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.
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.
Gerow, Aaron; Hu, Yuening; Boyd-Graber, Jordan; Blei, David M; Evans, James A
Assessing scholarly influence is critical for understanding the collective system of scholarship and the history of academic inquiry. Influence is multifaceted, and citations reveal only part of it. Citation counts exhibit preferential attachment and follow a rigid "news cycle" that can miss sustained and indirect forms of influence. Building on dynamic topic models that track distributional shifts in discourse over time, we introduce a variant that incorporates features, such as authorship, affiliation, and publication venue, to assess how these contexts interact with content to shape future scholarship. We perform in-depth analyses on collections of physics research (500,000 abstracts; 102 years) and scholarship generally (JSTOR repository: 2 million full-text articles; 130 years). Our measure of document influence helps predict citations and shows how outcomes, such as winning a Nobel Prize or affiliation with a highly ranked institution, boost influence. Analysis of citations alongside discursive influence reveals that citations tend to credit authors who persist in their fields over time and discount credit for works that are influential over many topics or are "ahead of their time." In this way, our measures provide a way to acknowledge diverse contributions that take longer and travel farther to achieve scholarly appreciation, enabling us to correct citation biases and enhance sensitivity to the full spectrum of scholarly impact. Copyright © 2018 the Author(s). Published by PNAS.
Full Text Available This paper about the future of electronic scholarship takes the form of a commentary about my experiences with publishing an electronic monograph. An earlier version of that work was originally submitted to the University of Wales as a hypermedia Doctoral dissertation in archaeology. I will discuss to what extent (if any the electronic and multilinear format of my work proved valuable in challenging and advancing some foundations of current academic discourse. A key question is how academic credibility can be maintained, while at the same time pioneering some radical possibilities of electronic scholarship. It emerges that the criteria for this credibility are themselves at stake. The paper is divided into three main parts. After a short introduction , I will first review three ways in which I originally thought that the hypermedia format would allow clear benefits for academic writing and discourse, and how I see them now. They refer to intertextuality, the open-ended 'living' text, and multilinearity in writing and argument. Then I will review the main problems which I originally thought might be difficult to reconcile with contemporary academic discourse, and discuss to what extent they indeed turned out to be obstacles. These include screen reading, orientation and navigation issues, and the problem of long-term preservation. Finally, I will turn to the issue of academic publishing and how electronic scholarship may be able to help it become more satisfactory by dissolving existing ties to commercial interests.
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.
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.
U.S. Environmental Protection Agency — THIS DATA ASSET NO LONGER ACTIVE: This is metadata documentation for the Region 7 Air Compliance Complaint Database (ACCD) which logs all air pollution complaints...
Horvat Ivan; Pejić Bach Mirjana; Merkač Skok Marjana
Background: Fraud attempts create large losses for financing subjects in modern economies. At the same time, leasing agreements have become more and more popular as a means of financing objects such as machinery and vehicles, but are more vulnerable to fraud attempts. Objectives: The goal of the paper is to estimate the usability of the data mining approach in discovering fraud in leasing agreements. Methods/Approach: Real-world data from one Croatian leasing firm was used for creating tow mo...
might keep the organization from achieving its objectives and analyze risks , including fraud risk , so as to decide how the risk should be managed ( COSO ...internal control to adequately manage the risk ( COSO , 2013). Risk management involves developing the effective internal control targeted at a...structure and management . While the risk of fraud cannot be eliminated entirely, it can be greatly reduced with an appropriate procurement fraud prevention
Sithic, H. Lookman; Balasubramanian, T.
With an increase in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection has become an emerging topics of great importance for academics, research and industries. Financial fraud is a deliberate act that is contrary to law, rule or policy with intent to obtain unauthorized financial benefit and intentional misstatements or omission of amounts by deceiving users of financial statements, especially investors and creditors. Data mining tec...
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...
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...
Grøntved, A M; Karup, P
A questionnaire administered 2 years after classical laser uvulopalatopharyngoplasty (UPPP) showed that 42% of 69 patients had complaints. Most of the complaints, however, were comparatively minor. The most frequent complaint was a tendency to nasal regurgitation (13%), although only two patients...
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.
Flegel, Ulrich; Kerschbaum, Florian; Miseldine, Philip; Monakova, Ganna; Wacker, Richard; Leymann, Frank
One company by itself cannot detect all instances of fraud or insider attacks. An example is the simple case of buyer fraud: a fraudulent buyer colludes with a supplier creating fake orders for supplies that are never delivered. They circumvent internal controls in place to prevent this kind of fraud, such as a goods receipt, e.g., by ordering services instead of goods. Based on the evidence collected at one company, it is often extremely difficult to detect such fraud, but if companies collaborate and correlate their evidence, they could detect that the ordered services have never actually been provided.
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.
Ramcharan, P; Ashmore, R; Nicklin, L; Drew, J
This article is a review of how a school of nursing and midwifery might promote scholarship within the university system. It is argued that the emphasis on research in universities has undermined the importance of scholarship within education and practice. The difficulties of recognizing scholarly processes as opposed to products such as publications is outlined in relation to three areas of potential scholarship within nurse education, i.e. research, teaching and practice. Issues are raised about how scholarship might be promoted in these three areas in practical terms. It is argued that systems of recognition and reward should be equitably distributed between these wide areas of potential scholarship. This will mean universities accommodating different models of scholarship and nurses recognizing their responsibility to contribute to scholarly activity.
Mayer, Alexander K.; Patel, Reshma; Rudd, Timothy; Ratledge, Alyssa
Performance-based scholarships have two main goals: (1) to give students more money for college; and (2) to provide incentives for academic progress. MDRC launched the Performance-Based Scholarship (PBS) Demonstration in 2008 to evaluate the effectiveness of these scholarships in a diverse set of states, institutions, and low-income student…
Frew, Russell; Cannavan, Andrew
Horse meat in your beef burger. Melamine in milk powder. Dilution of your superior-quality honey, whiskey, fruit juice or rice with inferior substitutes. Reports of food fraud make regular headlines in the media, but how big is the problem? It is very difficult to say because one of the objectives of the deception perpetrated on consumers is to avoid detection, but an estimate by the World Customs Organisation puts the cost of food fraud at US $49 billion annually. There are many different types of food fraud, but two have particular food safety implications; economically motivated adulteration (EMA), and substitution. A Federal Register Notice 2 of a 2009 FDA Open Meeting defines EMA as “The fraudulent, intentional substitution or addition of a substance in a product for the purpose of increasing the apparent value of the product or reducing the cost of its production, i.e., for economic gain. EMA includes dilution of products with increased quantities of an already-present substance (e.g., increasing inactive ingredients of a drug with a resulting reduction in strength of the finished product, or watering down of juice) to the extent that such dilution poses a known or possible health risk to consumers, as well as the addition or substitution of substances in order to mask dilution.” The investment by producers in technology to ensure safety and quality should result in higher prices and greater market access for their produce. The higher prices, however, provide the motivation for fraudsters. When a fraudster puts a genuine producer’s label on a cheaper product to pass it off as the higher quality article the result is, at the very least, a loss of sale for the genuine producer. If the consumer has a bad experience with the item, brand damage will result and possibly even liability for recall or response
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
Aranda de Miguel, Jorge
RESUMEN: En la actualidad, el fraude académico constituye un serio problema para toda la comunidad universitaria. Herramientas de detección automatizadas pueden ser de gran utilidad para los docentes a la hora de detectar estos casos. El objeto de estudio de este proyecto es tratar de conocer la mejor manera de resolver el problema de la detección del plagio, así como conocer y explicar las diversas técnicas conocidas que existen para analizar el lenguaje humano y lenguajes de programación...
Thornton, Dallas; Brinkhuis, Michel; Amrit, Chintan; Aly, Robin
Today, the over $2 trillion US healthcare system is ravaged by fraud, waste, and abuse, with an estimated one-third of all these costs frivolously spent in such ways. Sun Tzu wrote, "Every battle is won or lost before it's ever fought." To combat healthcare fraud, we must understand it and the forms
... STANDARDS GENERAL STATEMENT CONCERNING THE BONDING REQUIREMENTS OF THE LABOR-MANAGEMENT REPORTING AND DISCLOSURE ACT OF 1959 Scope of the Bond § 453.12 Meaning of fraud or dishonesty. The term “fraud or dishonesty” shall be deemed to encompass all those risks of loss that might arise through dishonest or...
The paper reviews the various forms of fraudulent practice their impact and inducement for various reforms in banking industry. It also mentions various legislations targeted at reducing fraud and introducing some forms of control and reporting systems. Various theories of fraud are examined and detailed analysis of various ...
... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Penalties for fraud. 410.699a Section 410.699a Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL COAL MINE HEALTH AND SAFETY ACT OF 1969... Review, Finality of Decisions, and Representation of Parties § 410.699a Penalties for fraud. The penalty...
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 ...
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.
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.
Yunsen; Chen; Song; Zhu; Yutao; Wang
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.
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 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.
Kaplan, M.; Jabanoski, K.; Christenson, T.
NOAA supports about 115 - 150 undergraduates per year through the Ernest F. Hollings Scholarship and the Educational Partnership Program Undergraduate Scholarship. These programs provide tuition support and paid summer internships at NOAA to exceptional students majoring in the geosciences. Multiple methods were used to evaluate program outcomes and track the career trajectories, including mining LinkedIn data and conducting evaluation surveys of recipients as well as students who applied but did not receive the award. Results show more than 75% of scholars continued on to graduate school, primarily in a NOAA mission fields. This compared to only 56% of nonrecipients. More than 60% of alumni had at least one professional record, with the most alumni working in private industry, followed by nongovernmental organizations and federal, state and local government. The evaluation identified 77 other scholarship programs applied to by NOAA scholarship recipients. The most commonly reported program was the NSF Research Experiences for Undergraduates (REU) for which 20% of scholars applied and 46% of applications were successful. Other common scholarships included the Goldwater Scholarship (received by 5% of NOAA scholars) and the Udall Scholarship (received by 4% of scholars). In the most recent class of 118 undergraduate scholars, 24% reported having another research experience by the time they arrived for orientation at the end of their sophomore year. These results suggest coordination across scholarship opportunities may be useful to engage and retain students in geoscience fields.
Twenty-one states offer merit scholarships that require students to maintain a minimum grade point average (GPA). Using a comprehensive administrative database from Clemson University, this study estimates the relationship between the incentives created by a South Carolina merit scholarship (LIFE) and students' academic performance. I hypothesize…
Because of decreased tuition assistance at some hospitals, experienced nurses interested in advanced roles may quit rather than stay and expand their roles. This author describes how a hospital based philanthropic community group has helped provide scholarships for nurses interested in advanced practice and how to set up a similar scholarship program that will retain these experienced and motivated nurses.
Serup, Jørgen; Carlsen, Katrina Hutton; Sepehri, Mitra
Tattoos cause a broad range of clinical problems. Mild complaints, especially sensitivity to sun, are very common and seen in 1/5 of cases. Medical complications are dominated by allergy to tattoo pigment haptens or haptens generated in the skin, especially in red tattoos but also in blue and green...... tattoos. Symptoms are major and can be compared to cumbersome pruritic skin diseases. Tattoo allergies and local reactions show distinct clinical manifestations, with plaque-like, excessive hyperkeratotic, ulcero-necrotic, lymphopathic, neuro-sensory, and scar patterns. Reactions in black tattoos......) transferred by tattooing remain a significant risk needing active prevention. It is noteworthy that cancer arising in tattoos, in regional lymph nodes, and in other organs due to tattoo pigments and ingredients has not been detected or noted as a significant clinical problem hitherto, despite millions...
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.
Full Text Available This paper provides an effective tool «fraud risk map« for organizations and auditors in mathematic assessment procedures, with real, tangible results, regarding the organization’s fraud risk exposure. Overcoming the fade and purely theoretical risk assessment methods («based on professional judgement – risk: high, medium, low«, the paper presents risk indicators as warning signals and quantitative and qualitative methods for risk assessment. Illustrating scalability methods and developping a practical tools for material misstatement of the economic entity financial statements, the case study presented, on sales operations, brigs added value to auditors work in the fraud risk assessment procedures.
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.
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.
Rozmita Dewi Yuniarti Rozali
Full Text Available This study aims to determine the effect of implementation of risk based internal auditing on fraud prevention on internal audit Inspection Office Bank BRI Bandung Region. The sample used by 18 internal auditors in Inspection Office of Bank BRI Bandung Region saturated sampling method. Based on calculation of simple regression analysis obtained result that every increase of implementation of risk based internal auditing (X will lead to increase fraud prevention (Y. It shows that there is a positive influence between the implementation of risk based internal auditing on fraud prevention on the internal audit of Inspection Office of Bank BRI Bandung Region.
Full Text Available Complaining is one form of communication for consumers to express their dissatisfaction. Understanding the consumer complaint behavior is an important thing for businesses; however, it is not easy to do. The initial step in understanding this behavior of consumer complaints is to map consumers based on their behavior of complaints and analyze the factors that influence this. This study examines the complaint behavior of consumers in Cibubur who have experienced dissatisfaction with a product. The objectives of this study are to map the consumer complaint behavior and identify its relationship with various factors such as consumer demographics, personality, attitude to businesses, attribution of the causes of dissatisfaction, and product attributes. A crosstab descriptive analysis method was used to map the consumers, while the Pearson correlation analysis methods was used to analyze consumer complaint behavioral relationships with various factors. The results of this study indicated that consumers in Cibubur based on their complaint behavior are classified into four groups: passive, voicers, irates and activist. The passive consumers dominate the category with a percentage of 49%. The voicers, irates, and activist belong to the complaining type and are dominated by young women, with high levels of education and income. Keywords: consumer complaint behavior, product, crosstab, pearson correlation
Colwell, Christopher B; Pons, Peter T; Pi, Randy
Complaints against Emergency Medical Services (EMS) agencies represent a concerning and potentially time-consuming problem for all involved in the delivery of prehospital emergency medical care. The objective of this study was to identify the source of complaints against an EMS system to help focus quality and performance improvement and customer service efforts. We conducted a retrospective review of complaints filed against a busy urban EMS agency over a 6-year period. All complaints were included, totaled by season and by year, and categorized by originator and nature of the complaint. A total of 286 complaints were registered during the 6-year period, with an average of 48 per year and 9.3 per 10,000 responses. The most common originators of complaints were patients (53%) followed by medical personnel (19%) and family members or friends (12%). Rude behavior accounted for 23% of the complaints registered, followed by technical skills (20%), transport problems (18%), and loss of belongings (13%). The identification of areas of dissatisfaction will allow focused quality and performance improvement programs directed at customer service and risk management.
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...
... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Types of complaints handled by the JS... § 658.401 Types of complaints handled by the JS complaint system. (a)(1) The types of complaints (JS related complaints) which shall be handled to resolution by the JS complaint system are as follows: (i...
... Initial Pleadings § 3030.10 Complaint contents. (a) A complaint must: (1) Set forth the facts and... to be similarly affected by the issues involved in the complaint, if applicable; (5) State the nature...
Full Text Available Researchers, educators, policymakers, and other education stakeholders hope and anticipate that openness and open scholarship will generate positive outcomes for education and scholarship. Given the emerging nature of open practices, educators and scholars are finding themselves in a position in which they can shape and/or be shaped by openness. The intention of this paper is (a to identify the assumptions of the open scholarship movement and (b to highlight challenges associated with the movement’s aspirations of broadening access to education and knowledge. Through a critique of technology use in education, an understanding of educational technology narratives and their unfulfilled potential, and an appreciation of the negotiated implementation of technology use, we hope that this paper helps spark a conversation for a more critical, equitable, and effective future for education and open scholarship.
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.
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.
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 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.
Gendered alternative to cyber fraud participation: an assessment of technological driven crime in Lagos State, Nigeria. Ajibade Ebenezer Jegede, Ayotunde Oluwadamilola Elegbeleye, Elizabeth Ibunkunoluwa Olowookere, Bankole Roberts Olorunyomi ...
Software agent Technology: A Framework for Minimizing Fraud in Postpaid Billing Systems. ... Journal of Research in National Development ... to the traditional Object-oriented Software engineering methodology was used to come up with this ...
To discuss the significance of "identity fraud"-a term that encompasses a broad range of illegal activities based on fraudulent use of identifying information of a real person or of a fictitious person...
Sexuality and Law scholarship is a new and developing field but, like most legal scholarship, it is dominated by masculine concerns and methodologies. This article explains why research that ignores feminist concerns and methodologies will be incomplete and inaccurate, and suggests questions that should be asked of resources to ensure a complete and accurate coverage of the topic. Rosemary Auchmuty is Professor of Law at the University of Reading. She writes on gender and sexuality issues, pr...
Albrecht, Chad; Holland, Daniel; Malagueño, Ricardo; Dolan, Simon; Tzafrir, Shay
In this paper, we investigate a large-scale financial statement fraud to better understand the process by which individuals are recruited to participate in financial statement fraud schemes. The case reveals that perpetrators often use power to recruit others to participate in fraudulent acts. To illustrate how power is used, we propose a model, based upon the classical French and Raven taxonomy of power, that explains how one individual influences another individual to participate in financi...
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.
Mathieu Lefebvre; Pierre Pestieau; Arno Riedl; Marie Claire Villeval
En période de crise économique, les besoins de l’Etat augmentent et l’assiette fiscale se réduit ; il est alors courant de voir resurgir dans le débat public la lutte contre les diverses formes de fraude qui reduisent les recettes publiques. Dans ce contexte, on oppose régulièrement fraude fiscale à fraude sociale et la discussion porte souvent sur l’importance relative de l’une et de l’autre. On entend par fraude fiscale le détournement illégal d’un système fiscal afin de ne pas contribuer a...
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.
Shukla, P. K.
Describes an assignment in which students write a letter of complaint, and discusses how this assignment aids students in seeing the importance of effective written communication to their daily lives. (SR)
Kruikemeier, S.; Coppen, R.; Friele, R.D.
Background: Handling patient complaints about health care issues is important. However, many patients who lodge a complaint are dissatisfied with the way their complaints are dealt with. In the Netherlands, there are two institutions to lodge a complaint: the Complaints Committee and the
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
... 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. ...
...) 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...
... contract payments upon finding of fraud. 3032.006 Section 3032.006 Federal Acquisition Regulations System DEPARTMENT OF HOMELAND SECURITY, HOMELAND SECURITY ACQUISITION REGULATION (HSAR) GENERAL CONTRACTING... finding of fraud. ...
Madan Lal Bhasin
Full Text Available Banks are the engines that drive the operations in the financial sector, money markets and growth of an economy. With the rapidly growing banking industry in India, frauds in banks are also increasing fast, and fraudsters have started using innovative methods. A questionnaire-based survey was conducted in 2013-14 among 345 bank employees to know their perception towards bank frauds, degree of their compliance level, and integration of technology to detect, control and prevent frauds. This study provides discussion of the attitudes, strategies, and the technology that bank specialists will need to combat frauds. Banks that can leverage advances in technology and analytics to improve fraud prevention will reduce their fraud losses. In 2015, the RBI introduced new mechanisms for banks to check loan frauds by taking pro-active steps by setting up a Central Fraud Registry, introduced the concept of Red Flagged Account, and Indian investigative agencies will soon start sharing their databases with banks.
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.
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
Hansen, Torben; Wilke, Ricky; Zaichkowsky, Judy
This article fills a gap in the literature by providing insight about the handling of complaint management (CM) across a large cross section of retailers in the grocery, furniture, electronic and auto sectors. Determinants of retailers’ CM handling are investigated and insight is gained as to the......This article fills a gap in the literature by providing insight about the handling of complaint management (CM) across a large cross section of retailers in the grocery, furniture, electronic and auto sectors. Determinants of retailers’ CM handling are investigated and insight is gained...... as to the links between CM and redress of consumers’ complaints. The results suggest that retailers who attach large negative consequences to consumer dissatisfaction are more likely than other retailers to develop a positive strategic view on customer complaining, but at the same time an increase in perceived...
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...
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
Zamzami, Faiz; Nusa, Nabella Duta; Timur, Rudi Prasetya
Some cases of corruption have taken place in several universities in Indonesia. To prevent and handle the cases, internal auditors play pivotal roles in detecting and preventing fraud. Therefore, effective methods to detect and prevent fraud are needed. The methods are expected to set the appropriate measures to detect and prevent fraud effectively. This research proposed a question how the internal auditors perceive the effectiveness of fraud detection and prevention methods. The research ai...
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
The topic of this thesis is fraud detection in mobile communications networks by means of user profiling and classification techniques. The goal is to first identify relevant user groups based on call data and then to assign a user to a relevant group. Fraud may be defined as a dishonest or illegal use of services, with the intention to avoid service charges. Fraud detection is an important application, since network operators lose a relevant portion of their revenue to fraud. Whereas the int...
Responsibility for preventing and detecting fraud rest with management entities. Although the auditor is not and cannot be held responsible for preventing fraud and errors, in your work, he can have a positive role in preventing fraud and errors by deterring their occurrence. The auditor should plan and perform the audit with an attitude of professional skepticism, recognizing that condition or events may be found that indicate that fraud or error may exist. Based on the audit risk asse...
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.
Andrean Hutama Koosasi
Full Text Available Model Markov Tersembunyi merupakan sebuah metode statistik berdasarkan Model Markov sederhana yang memodelkan sistem serta membaginya dalam 2 (dua state, state tersembunyi dan state observasi. Dalam pengerjaan tugas akhir ini, penulis mengusulkan penggunaan metode Model Markov Tersembunyi untuk menemukan fraud didalam sebuah pelaksanaan proses bisnis. Dengan penggunaan metode Model Markov Tersembunyi ini, maka pengamatan terhadap elemen penyusun sebuah kasus/kejadian, yakni beberapa aktivitas, akan diperoleh sebuah nilai peluang, yang sekaligus memberikan prediksi terhadap kasus/kejadian tersebut, sebuah fraud atau tidak. Hasil ekpserimen ini menunjukkan bahwa metode yang diusulkan mampu memberikan prediksi akhir dengan evaluasi TPR sebesar 87,5% dan TNR sebesar 99,4%.
Jahangiri, Leila; Mucciolo, Thomas W
Using an expanded definition of scholarship that goes beyond the scholarship of discovery (research) to include the scholarship of integration, the scholarship of application, and the scholarship of teaching, this article explains interrelationships among these scholarship types in health professions and specifically dental education. Such interrelationships can lead to meaningful expansion of scholarship especially in the form of translational research, which relies on the development of all four of these types of scholarship. In recent years, health care-related organizations have been seeking ways to expand translational research. At the same time, an increasing number of academic institutions have been considering how to redefine what qualifies as advancing one's discipline in ways that go beyond mere number of publications and grants to better reflect the faculty member's overall scholarly effort. These redefinitions and a new attention to scholarly collaboration have led to the concept of a "complete scholar": one who makes contributions in all four areas of scholarship by collaborating with other scholars, practitioners, and members of the community. Expanding the concept of a complete scholar to that of a "complete institution" is the basis for what we propose as a Model of Institutional Scholarship. This model is exemplified by the Cochrane Collaboration, a gold standard for a complete vision of research on evidence-based health care. In the Model of Institutional Scholarship, an institution can visualize, plan, develop, and orchestrate all scholarship being conducted within its realm, creating collaborations among individual efforts that will enhance effectiveness and the creation of new knowledge.
... 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...
Prompted by frequent media reports of school fraud and a lack of relevant K-12 literature, this research study was designed to investigate current fraud prevention practices in public school districts in New York State. Using a "fraud triangle" model, an analysis of existing legislation and professional practice guidelines reveals that…
... part on conduct in violation of the antitrust laws or to any debt involving fraud, the presentation of... whole or in part on conduct in violation of the antitrust laws or any claim involving fraud, the... 10 Energy 4 2010-01-01 2010-01-01 false Antitrust, fraud, tax, interagency, transportation account...
... of the antitrust laws or to any debt involving fraud, the presentation of a false claim, or... whole or in part on conduct in violation of the antitrust laws or any claim involving fraud, the... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Antitrust, fraud, and tax...
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
... statute (section 1128B(b) of the Social Security Act), as well as developing new OIG Special Fraud Alerts... of New Safe Harbors and Special Fraud Alerts AGENCY: Office of Inspector General (OIG), HHS. ACTION... the public on recommendations for developing new or revised safe harbors and Special Fraud Alerts...
... statute (section 1128B(b) of the Social Security Act), as well as developing new OIG Special Fraud Alerts... of New Safe Harbors and Special Fraud Alerts AGENCY: Office of Inspector General (OIG), HHS. ACTION... revised safe harbors and Special Fraud Alerts. Please assist us by referencing the file code OIG-121-N...
... statute (section 1128B(b) of the Social Security Act), as well as developing new OIG Special Fraud Alerts... of New Safe Harbors and Special Fraud Alerts AGENCY: Office of Inspector General (OIG), HHS. ACTION... revised safe harbors and Special Fraud Alerts. Please assist us by referencing the file code OIG-122-N...
... 3235-AK77 Prohibition Against Fraud, Manipulation, and Deception in Connection With Security-Based... fraud, manipulation, and deception in connection with the offer, purchase or sale of any security-based... measured and reasonable means to prevent fraud, manipulation, and deception in connection with security...
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
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.
... 42 Public Health 4 2010-10-01 2010-10-01 false Cooperation with State Medicaid fraud control units... Detection and Investigation Program § 455.21 Cooperation with State Medicaid fraud control units. In a State with a Medicaid fraud control unit established and certified under subpart C of this part, (a) The...
M. Hildred Blewett became a physicist at a time when few women were physicists. After beginning her career at General Electric, she became a respected accelerator physicist, working at Brookhaven, Argonne, and eventually CERN. Blewett was married for a time to John Blewett, another accelerator physicist, but the couple divorced without children and she never remarried. She felt that her career in physics was hampered by her gender, and when she died in 2004 at the age of 93, she left the bulk of her estate to the American Physical Society, to found a Scholarship for women in physics. Since 2005 the Blewett Scholarship has been awarded to women in physics who are returning to physics after a career break, usually for family reasons. Family/career conflicts are one of the most important reasons why young women in early careers leave physics---a loss for them as well as the physics community, which has invested time and money in their training. The Blewett Scholarship is one way for the physics community, under the leadership of CSWP, to help these young women resume their careers. I will discuss the life and work of Hildred Blewett, the Blewett Scholarship, and its benefits to the physics community.
Armstrong, Sara; Braunschneider, Theresa
This article focuses on the use of theatre as a mode of creative scholarship, from the research involved in sketch creation to the presentation of that research to academic audiences. We particularly focus on a specific sketch developed by the CRLT Players--one that explores the consequences of subtle discrimination faced by women scientists in…
Abernethy, Avery M.; Padgett, Daniel
The teaching environment in business schools has changed dramatically over the last decade. But the last comprehensive review of the scholarship of teaching was conducted more than a decade ago. Where and from whom do the best practices for teaching originate today? To answer this question, the authors examine marketing education scholarship…
Vogelgesang, Lori J.; Denson, Nida; Jayakumar, Uma M.
This paper examines how faculty and institutional characteristics shape engaged scholarship. Controlling for faculty dispositions, disciplinary differences, and institutional characteristics, the authors examined the impact of perceived institutional support for community partnerships, community-based research, and teaching on faculty engagement.…
Brenna Clarke Gray
Full Text Available Comics scholarship has a problem with representation that could be addressed if it paid greater attention to whose voices are amplified and when. This commentary is a call to attend to diversity in our discipline and for an end to the all-white, all-male comics conference, without resorting to “tokenism” as the solution.
Eskildsen, Kasper Risbjerg
human beings. During the late nineteenth and early twentieth centuries, the rise of Big Humanities questioned this moral purpose. However, Big Humanities also reemphasized the importance of epistemic virtues for scholarship. The language of epistemic virtues helped scholars create new communities...
Shari A. Whicker
Full Text Available Background: Graduate medical education faculty bear the responsibility of demonstrating active research and scholarship; however, faculty who choose education-focused careers may face unique obstacles related to the lack of promotion tracks, funding, career options, and research opportunities. Our objective was to address education research and scholarship barriers by providing a collaborative peer-mentoring environment and improve the production of research and scholarly outputs. Methods: We describe a Medical Education Scholarship Support (MESS group created in 2013. MESS is an interprofessional, multidisciplinary peer-mentoring education research community that now spans multiple institutions. This group meets monthly to address education research and scholarship challenges. Through this process, we develop new knowledge, research, and scholarly products, in addition to meaningful collaborations. Results: MESS originated with eight founding members, all of whom still actively participate. MESS has proven to be a sustainable unfunded local community of practice, encouraging faculty to pursue health professions education (HPE careers and fostering scholarship. We have met our original objectives that involved maintaining 100% participant retention; developing increased knowledge in at least seven content areas; and contributing to the development of 13 peer-reviewed publications, eight professional presentations, one Masters of Education project, and one educational curriculum. Discussion: The number of individuals engaged in HPE research continues to rise. The MESS model could be adapted for use at other institutions, thereby reducing barriers HPE researchers face, providing an effective framework for trainees interested in education-focused careers, and having a broader impact on the education research landscape.
Many states are considering a form a school choice known as "tax-credit scholarships," which currently provide school choice to almost 60,000 students in Arizona, Florida and Pennsylvania, which and have just been enacted in Iowa. This guide shows how tax-credit scholarships work and introduces the scholarship granting organizations that…
emotions resulting from the dissatisfaction and their coping strategies in the form of .... clothes or their complaint behaviour in cases of dissatisfaction. ... However, quality is a complex and multi-dimensional concept, which is relative ...... Exploring the importance of aesthetics', Journal of Fashion Marketing and Management,.
Dekker, J.; Valk, R.W.A. van der; Verhaak, P.F.M.
The aim of this study was to describe the disorders and the treatment of patients whose complaints were evaluated as being solely somatic in nature, as being somatic and having psychosocial consequences, or as being (at least partially) of a psychosocial origin. Data were used from a survey on
...] State Medicaid Fraud Control Units; Data Mining AGENCY: Office of Inspector General (OIG), HHS. ACTION... and analyzing State Medicaid claims data, known as data mining. To support and modernize MFCU efforts... (FFP) in the costs of defined data mining activities under specified conditions. In addition, we...
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
This study explored patterns of fraud and abuse that exist in the National Health Insurance Scheme (NHIS) claims in the Awutu-Effutu-Senya District using data mining techniques, with a specific focus on malaria-related claims. The study employed quantitative research approach with survey design as a strategy of enquiry.
... pursue Medicaid provider fraud, we finalize proposals to permit Federal financial participation (FFP) in... general approach to data mining by MFCUs is to give each MFCU the autonomy to choose how to operate its...) to read as follows: Sec. 1007.19 Federal financial participation (FFP). * * * * * (e) * * * (2...
This understanding gave birth to the Hierarchical Temporal Memory (HTM) which holds a lot of promises in the area of time-series prediction and anomaly detection problems. This paper demonstrates the behaviour of an HTM model with respect to its learning and prediction of online credit card fraud. The model was ...
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…
Tesliuc, Emil Daniel; Milazzo, Annamaria
Social Protection (SP) and Social Safety Net (SSN) programs channel a large amount of public resources, it is important to make sure that these reach the intended beneficiaries. Error, fraud, or corruption (EFC) reduces the economic efficiency of these interventions by decreasing the amount of money that goes to the intended beneficiaries, and erodes the political support for the program. ...
work fraud dynamics by network administrators and stakeholders. In considering ... cyber crime within the last two years. How- ever, two-thirds of the ... ˆ increased exposure to unpredictable fi- nancial losses ... The intentions of the customers are reflected ..... 'There is a 95% confidence that the differ- ence between the ...
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…
In considering the implications of the varied nature of the potential targets, the paper identifies the view to develop effective intelligence analysis methodologies for network fraud detection and prevention by network administrators and stakeholders. The paper further notes that organizations are fighting an increasingly ...
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 ...
If someone used check as a tool to fraud and looting of property of others, should they just be subject to check law, and according to the provisions of the law are prosecuted? Are crook people the same as honorable merchants that due to some unwanted changes and fluctuations in the market and social conditions
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
MacVicar, Ronald; Borland, Lyndsey; McHale, Sharon; Goh, Dayeel; Potter, Alex
In a previous publication we described the implementation and early evaluation of general practice paediatric scholarships in Scotland. We suggested that it was too early to be able to determine whether this significant investment will produce a return for Scotland in terms of enhanced roles in providing, leading or developing children's services in primary care or at the primary care/secondary care interface. This paper presents the results of a survey of the impact of the scholarship for the first six cohorts of the scholarship (119 General Practitioners). The response rate was 76%. Of the 90 respondents, almost half (44) have developed roles or areas of special paediatric interest either within or out with the practice, or in three cases both within and out with the practice. A total of 37 (43%) of those that continue to work within general practice reported that they have developed areas of special interest of benefit to the practice. Qualitative analysis of free text questions suggested that scholars had benefited from their experience in terms of increased confidence in dealing with child health problems, developing links with secondary care colleagues, and personal gain with respect to role development. What is already known in this area: Changes in GP Training have been suggested in order to provide a workforce that can meet the needs of infants, children and young people. Studies have shown a positive impact of paediatric trainees and GP trainees learning together. Little attention has however been given to the potential to support trained GPs to develop their expertise in child health. What this work adds: Early evaluation of the Scottish Paediatric Scholarship suggested a high degree of satisfaction. This more robust evaluation suggests that almost half (44/90 respondents) have developed roles or areas of special paediatric interest either within or out with the practice, or in three cases both within and out with the practice. Suggestions for future
... 25 Indians 1 2010-04-01 2010-04-01 false Complaint. 11.1000 Section 11.1000 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAW AND ORDER COURTS OF INDIAN OFFENSES AND LAW AND ORDER CODE Juvenile Offender Procedure § 11.1000 Complaint. A complaint must be filed by a law enforcement officer or...
... Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR ADMINISTRATIVE PROVISIONS GOVERNING THE JOB SERVICE SYSTEM Job Service Complaint System State Agency Js Complaint System § 658.412... satisfaction with the outcome, or (2) The complainant chooses not to elevate the complaint to the next level of...
van Wilgen, CP; Dijkstra, PU; van der Laan, BFAM; Plukker, JTM; Roodenburg, JLN
The purpose of the study was to analyse the prevalence of shoulder complaints after nerve sparing neck dissection at least I year after surgery, and to analyse the influence of radiation therapy on shoulder complaints. Patients were interviewed for shoulder complaints, and patients filled out the
Full Text Available The current work focuses on the development of a model to determine a feasible scholarship recipient on the basis of the naiv¨e Bayes’ method using very simple and limited attributes. Those attributes are the applicants academic year, represented by their semester, academic performance, represented by their GPa, socioeconomic ability, which represented the economic capability to attend a higher education institution, and their level of social involvement. To establish and evaluate the model performance, empirical data are collected, and the data of 100 students are divided into 80 student data for the model training and the remaining of 20 student data are for the model testing. The results suggest that the model is capable to provide recommendations for the potential scholarship recipient at the level of accuracy of 95%.
Full Text Available This critical reflection originated in a visit to the ‘Artists and Academics’ exhibition held at Fargo Creative Village, Coventry, 26 November 2016. My thoughts about the exhibition have served as a springboard to consider ideas of scholarship, art and community more broadly. I use my research on British artists from the early twentieth century, their ideas about the processes of viewing art and the spiritual in art, to discuss examples in the exhibition. I conclude by considering how this collaborative event can bring academic ideas into conversation with artworks. I suggest that the resulting exchanges may enable viewers to think differently about art and scholarship as well as enrich academic practice.
Nauenberg, Michael; The foundations of Newtonian scholarship
Newtonian scholarship has taken great steps forward in the last half-century.The recent completion of critical editions of Newton's mathematical papers and of his scientific correspondence, as well as the publication of the first volume of his optical papers and of variant readings of the Principia in the original Latin, have made most of Newton's scientific work generally available for study and analysis for the first time. This has provided a better understanding of Newton's Principia and Optics especially regarding their origin and interpretation, much of which has remained obscure for several centuries. Some of the new developments and insights are presented in this book by several of the scholars who have made these primary sources accessible, and by others who are using them to elucidate Newton's work. Most of the papers included were presented at the Symposium on the Foundations of Newtonian Scholarship, held at the Royal Society in London in March 1997.
Drawing on an in-depth analysis of eight global health networks, a recent essay in this journal argued that global health networks face four challenges to their effectiveness: problem definition, positioning, coalition-building, and governance. While sharing the argument of the essay concerned, in this commentary, we argue that these analytical concepts can be used to explicate a concept that has implicitly been used in global health governance scholarship for quite a few years. While already prominent in the discussion of climate change governance, for instance, global health governance scholarship could make progress by looking at global health governance as being polycentric. Concisely, polycentric forms of governance mix scales, mechanisms, and actors. Drawing on the essay, we propose a polycentric approach to the study of global health governance that incorporates coalitionbuilding tactics, internal governance and global political priority as explanatory factors. PMID:29325406
The current state of scholarly communication is one of contest between an increasingly commercial system that is dysfunctional and incompatible with the basic aims of scholarship, and emerging alternatives, particularly open access publishing and open access archiving. Two approaches to facilitating global participation in scholarly communication are contrasted in this paper; equity is seen as a superior goal to the donor model, which requires poverty or inequity to succeed. The current stat...
Full Text Available After experiencing library service failure, the user may directly or indirectly voice his/her complaint, which is the best prescription to improve library public services. The paper explores the academic librarians and users’ attitudes towards complaints. Through surveying six hundred students from twenty universities and applying descriptive and inferential statistical techniques, the study investigates student users’ complaint preference and behavior afterwards, and perception of complaint handling and outcome. The study reports and compares their attitudes and perspectives towards library complaints. It further examines the differences in attitudes and behavior intention among respondents who had prior experience in filing complaints at libraries, did not complain, and had no prior experience in service failure. An ultimate analysis was made to contrast the user’s perception towards complaint handling of the library and of for-profit organization. [Article content in Chinese
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.
Mackenzie, R S
Defined broadly, scholarship is the essence of academic and professional life. In several ways, however, scholarship as defined, perceived, and applied within the university has a negative impact on dental education. When scholarship is defined in terms of numbers of publications, faculty efforts are turned away from other important forms of scholarship. The review process for publication quality is unreliable, and the focus on numbers of publications encourages multiple authorship and papers of less practical significance. The proposed solution of nontenure tracks for clinicians creates its own difficulties. Broadening the definition of scholarship will encourage better clinical teaching, clinical judgment, and clinical assessment of student performance, and will result in more satisfied teachers, students, and alumni, and ultimately in better health care through improved judgments and decision processes. The perception that scholarship is a meaningless university hurdle for clinicians must be dispelled.
Amaro, Andreia Ramos
Versão final (Esta versão contém as críticas e sugestões dos elementos do júri) Ao longo das últimas décadas e com a crescente globalização, os infratores têm adotado novos e sofisticados métodos de ocultação de capitais ilícitos, nomeadamente, provenientes da droga. Perante isto, o presente trabalho foca-se na temática do branqueamento de capitais e da fraude no mercado da droga, sendo o seu grande objetivo o estudo da relação entre branqueamento de capitais, fraude e o mercado da drog...
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.
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 legislative bodies of the countries, members of the accounting and auditing profession, various associations have taken a number of preventive measures and mechanisms for combating corporate criminal activities and financial frauds, but unfortunately, the fact is that even today they often happen in both undeveloped and the most developed market economies. It is therefore essential to pay significant attention to corporate criminal activity and financial frauds that are happening in the business world. The aim of this paper is to show the presence of different forms of corporate criminal activity at a global level, and to display a conceptual framework of criminal activity and motives for their doing. Concluding remarks of this paper provide guidelines for further research and recommendations on how to improve the mechanisms for preventing and detecting criminal activity.
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 Penelitian ini bertujuan untuk mengetahui budaya yang memicu terjadinya fraud pada realisasi keuangan negara. Penelitian dilakukan pada instansi pemerintah daerah di Provinsi ABC. Metode etnografi ala Spradley dipilih untuk menemukan budaya pemicu tersebut. Hasil penelitian menunjukkan bahwa budaya yang memicu terjadinya fraud adalah budaya cari untung, yang terlihat dari kebiasaan “memanfaatkan” kebutuhan instansi, kebiasaan menyalahgunakan kewenangan yang dimiliki, dan kebiasaan menyiasati beberapa ketentuan keuangan negara pada PMK 113/PMK.05/2012 dan PMK 65/PMK.02/2015 untuk kepentingan pribadi maupun kelompok. Hasil penelitian ini memberikan informasi berupa bentuk-bentuk penyiasatan yang dilakukan, sehingga dapat dijadikan dasar sebagai bahan pertimbangan untuk perubahan atau perbaikan kebijakan dan peraturan yang disiasati tersebut
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.
entails the tone at the top. Management’s integrity and ethical behavior sets the tone for the organization (COSO, 2013). A weak control environment can...the collusion category of fraud schemes are kickbacks, bribery , and deliberate split purchases. Kickbacks involve government officials receiving...something of value such as money from a contractor for personal gain in exchange for providing a favor such as submitting false invoices. Bribery
Directors are expected to be entrepreneurial while at the same time exercising prudent control. Enterprise and control are two sides of the directorial coin. Considers whether risk management professionals should do more in support of creativity, innovation, enterprise and entrepreneurship before turning to some cyber security and fraud control issues and dilemmas relating to data security breaches, the internet of things, protecting customer communications, and data sharing with collaborator...
Hooi, Bryan; Shah, Neil; Beutel, Alex; Gunnemann, Stephan; Akoglu, Leman; Kumar, Mohit; Makhija, Disha; Faloutsos, Christos
Review fraud is a pervasive problem in online commerce, in which fraudulent sellers write or purchase fake reviews to manipulate perception of their products and services. Fake reviews are often detected based on several signs, including 1) they occur in short bursts of time; 2) fraudulent user accounts have skewed rating distributions. However, these may both be true in any given dataset. Hence, in this paper, we propose an approach for detecting fraudulent reviews which combines these 2 app...
Rocha, L. E. C.; Holme, P.
Interaction between consumers and companies can create conflict. When a consensus is unreachable there are legal authorities to resolve the case. This letter is a study of data from the Brazilian Department of Justice from which we build a bipartite network of categories of complaints linked to the companies receiving those complaints. We find the complaint categories organised in an hierarchical way where companies only get complaints of lower degree if they already got complaints of higher degree. The fraction of resolved complaints for a company appears to be nearly independent of the equity of the company but is positively correlated with the total number of complaints received. We construct feature vectors based on the edge-weight —the weight of an edge represents the times complaints of a category have been filed against that company— and use these vectors to study the similarity between the categories of complaints. From this analysis, we obtain trees mapping the hierarchical organisation of the complaints. We also apply principal component analysis to the set of feature vectors concluding that a reduction of the dimensionality of these from 8827 to 27 gives an optimal hierarchical representation.
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.
Rao, S A; Singh, N; Kumar, R; Thomas, A M
Digital photographs play a substantial role in the presentation and validation of clinical cases for documentation and research purposes in esthetically oriented professions such as dentistry. The introduction of sophisticated cameras and "easy to use" computer software readily available on today's market has enabled digital fraud to emerge as a common and widely used practice. Hence, it is essential that both dentists and editorial circles are aware and cautious with regard to the possibility of digital fraud. A set of 10 routine "pre-" and "post" treatment dental procedure photographs were taken and randomly manipulated using standard desktop software. A team of 10 dental professionals were selected and each one of them was individually requested to review and evaluate the authenticity of the photographs. An assessment of expert opinion revealed an overall sensitivity of 60% and a sensitivity of 15% in correctly identifying a manipulated photograph, which is considered low. Furthermore, there was poor interobserver agreement. Advanced technology that is easily available has resulted in adept digital fraud that is difficult to detect. There is a need for awareness among both dental practitioners and the editorial circle regarding misrepresentation due to image manipulation. It is therefore necessary to follow a skeptical approach in the assessment of digitalized photos used in research and as a part of clinical dentistry.
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.
Full Text Available Professor Korobkin examines and analyzes empirical contract law scholarship over the last fifteen years in an attempt to guide scholars concerning how empiricism can be used in and enhance the study of contract law. After defining the parameters of the study, Professor Korobkin categorizes empirical contract law scholarship by both the source of data and main purpose of the investigation. He then describes and analyzes three types of criticisms that can be made of empirical scholarship, explains how these criticisms pertain to contract law scholarship, and considers what steps researchers can take to minimize the force of such criticisms.
With the aim of examining the subject of noise made by windmills and discovering the characteristics that are commonly found with regard to complaints in this respect, 10 cases were selected from a total of 40 in order to carry out a critical examination of the matter. The chosen cases were concerned with both small and medium-sized wind turbines located in groups or standing alone. The authors of the complaints lived within a distance of 160-166 meters from the cited windmills which could be described as producing an average amount of noise in relation to their size. It was clear from available material (including telephone interviews) that noise was experienced as being the most disturbing, although light-flashing from turbine blades, shadowing and aesthetic considerations related to scenic location were also named. In most cases the noise was so distressing that it influenced people's decisions on whether, or where, to go outside their homes and whether or not to open their windows. Most complaints were about machine noise and other audible tones, and about half of them concerned the swish of turning blades. Most people were especially bothered when the wind did not blow so hard (so that the wind in the trees etc. was not so loud). The persistancy of the noise generated was considered to contribute most to the depreciation of life quality. It was found that the amount of irritation coincided with noise loads of L r at a wind velocity of 5 or 8 m/s. A table is presented to illustrate registered noise conditions. (AB)
Full Text Available The objective of this study was examining the factors affecting the government procurement fraud. Based on the fraud triangle and the theory of planned behavior, this study proposed seven hypothesis, those are tested by regression analysis. This study used primary data gathered by surveys to members of The Boards of the Republic Indonesia- Financial Auditors, who act as external auditors for the Government. They were asked to assess factors influencing the government procurement of goods and services fraud. There were 297 auditors of the Boards that participated in this survey. The result showed that the procurement frauds were influenced by the lack of procurement committee quality, the weakness of procurement control, and the intentions to engage fraud. The intentions to engage fraud were significantly influenced by the attitude toward fraud, subjective norms, and the perceived behavioral control. Furthermore, other elements of fraud triangle, the financial pressure, did not influence to the procurement fraud.
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.
Shilpa J. Register
Discussion: More research on the application of the scholarship of discovery, the scholarship of integration, and the scholarship of application is needed in health professions education to further guide faculty and administrators. Investigation into the discrepancy in rank within tenured faculty in educations is an area that would bring insight into current challenges and barriers, allowing educational researchers the ability to research and develop effective strategies.
Trant, Eleanore C.; Crabtree, Katelyn E.; Ciancio, Dennis J.; Hart, Leslie A.; Watson, Tiffany B.; Williams, Robert L.
The study we report here examined parental, pre-course, and in-course predictors of students' probability of retaining (n = 136) or losing the HOPE scholarship (n = 41). The study was conducted in a multi-section, entry-level course (n = 203) for the Teacher-Education Program at a large state university in the southeastern U.S. Logistic regression…
Martindale, Amy L.; Hammons, James O.
Students with merit-based scholarships and strong high school GPAs typically have high retention rates. Yet, many high ability students did not need to study in high school, and never developed effective academic skills. Such students may expect to excel in college with the same limited effort. Unfortunately, institutions may unintentionally…
Full Text Available Review of the literature in translation studies shows that translation scholarship can be discussed in 3 Macro-levels including 1 Corpus-based studies, 2 Protocol-based studies, and 3 Systems- based studies. Researchers in the corpus-based studies test the hypothesis about the universals of translation. They also try to identify translation norms and regular linguistic patterns. This scholarship aims at showing that the language of translation is different from that of non-translation. The other purpose is to identify the techniques and strategies adopted by the translators. In protocol –based studies, the researchers study the mental activities and the individual behaviors of the translators while translating. They aim to describe the behavior of professional translators (versus translator trainees during the process of translation in a bid to identify how they chunk the source text (unit of translation and to describe how the translation trainees develop their translation competence. These studies are longitudinal for the reason that they aim to investigate the change of intended behaviors in the subjects of the study. Like corpus-based studies, they are experimental and data for analysis are collected by various methods including the translators’ verbal report, keystroke logging, eye tracking, and so on. Recently, in a method called “triangulation”, they combine the above-mentioned methods of data collection to test their hypotheses on a stronger experimental basis. To collect the data, they also employ the methods used in neurology (for example the technology of Electroencephalogram in order to obtain information on the physiological processes in the brains of the translators while translating. And finally in the systems-based studies, the researchers analyze more extended systems of production, distribution, and consumption of translations and their impacts on the target culture in a specific socio-cultural context. Differentiating
Button, Mark; McNaughton Nicholls, Carol; Kerr, Jane; Owen, Rachael
Online frauds have become a major problem in many countries with millions of victims from a wide diversity of scams committed in full or part online. This paper explores the extent and nature of this problem. Using data from depth interviews with 15 online fraud victims, 6 focus groups with a further 48 online fraud victims and interviews with 9 professional stakeholders involved in combating this problem. The paper explores why victims fall for online scams. It identifies a range of reasons ...
Pedersen, Christian Sejer; Møller, Henrik; Persson-Waye, Kerstin
From 203 cases of low-frequency complaints a random selection of twenty-one cases were investigated. The main aim of the investigation was to answer the question whether the annoyance is caused by an external physical sound or by a physically non-existing sound, i.e. low-frequency tinnitus. Noise...... of the complainants are annoyed by a physical sound (20-180 Hz), while others suffer from low-frequency tinnitus (perceived frequency 40-100 Hz). Physical sound at frequencies below 20 Hz (infrasound) is not responsible for the annoyance - or at all audible - in any of the investigated cases, and none...... of the complainants has extraordinary hearing sensitivity at low frequencies. For comparable cases of low-frequency noise complaints in general, it is anticipated that physical sound is responsible in a substantial part of the cases, while low-frequency tinnitus is responsible in another substantial part of the cases....
Full Text Available This research aims to determine whether there is a simultaneous and partial influence between the pressure, opportunity, rationalization, capability, greed, need and exposure of academic fraud on students competency accounting expertise SMK Negeri 1 Kendal. Population in this research are students of accounting expertise skill SMK Negeri 1 Kendal a number of 319 students. Sampling technique in this research is saturated sample. Data collection methods using questionnaires and documentation. The method of analysis used is descriptive analysis and multiple linear regression analysis. The results showed that there was a positive and significant influence simultaneously to academik farud of 59.4%, there is a positive and significant influence pressure on academic fraud by 2.4%, there is a positive and significant influence opportunity on academic fraud by 1.46%, there is a positif and significant influence rationalization on academik fraud by 1.54%, there is a positie and significant influence capability on academic fraud by 4.28%, there is a positive and significant influence greed on academic fraud by 2.96%, there is a positive and significant influence need on academic fraud by 1.59%, and there is a negative and siignificant exposure on academic fraud by -11,8%. The conclusion in this research is that pressure, opportunity, rationalization, capability, greed, need and exposure have positive and significant influence to academik fraud. Suggestions for futher researchers are expected to use analytical tools other than SPSS.
Reinstein, A; Dery, R J
The American Institute of Certified Public Accountants' Statement on Auditing Standards (SAS) No. 82, Consideration of Fraud in a Financial Statement Audit, requires independent auditors to obtain reasonable assurance that financial statements are free of material mis-statements caused by error or fraud. SAS No. 82 provides guidance for independent auditors to use to help detect and document risk factors related to potential fraud. But while SAS No. 82 suggests how auditors should assess the potential for fraud, it does not expand their detection responsibility. Accordingly, financial managers should discuss thoroughly with auditors the scope and focus of an audit as a means to further their compliance efforts.
Reis, Cátia; Mestre, Catarina; Canhão, Helena; Gradwell, David; Paiva, Teresa
This work aimed to determine daytime sleepiness and sleep complaints prevalence and the corresponding influence on perceived fatigue and to evaluate the influence of sociodemographic parameters and labour variables on sleep complaints, sleepiness and fatigue. A questionnaire was developed including socio-economic and labour issues and instruments, focused in sleep and fatigue. The response rate was 32% and the final sample had 435 pilots. The prevalence of sleep complaints was 34.9%, daytime sleepiness 59.3% and fatigue 90.6%. The high prevalence of sleep complaints, sleepiness and fatigue was disclosed in pilots, with those who fly short/medium having an added risk of fatigue.
Oliveira, Maria Lilian Coelho de; Dantas, Clarissa de Rosalmeida; Azevedo, Renata Cruz Soares de; Banzato, Cláudio Eduardo Muller
Client characterization is an important step in evaluating the services offered by campus counseling and mental health centers and in their further planning and development. The objectives here were to describe reported complaints and demographics among students who sought counseling/mental healthcare at a Brazilian campus mental health service over a 17-year period and to compare these characteristics with those of the general university student body. Retrospective study at the Psychological and Psychiatric Service for Students (SAPPE), Universidade Estadual de Campinas (Unicamp). The participants were all of the 2,194 students who sought counseling/mental health care at SAPPE from 1987 to 2004. Information was obtained from clients clinical charts. Unicamps database was consulted for general information on its students. The findings indicated overrepresentation, among the clients, of undergraduates, female students, students from Brazilian states other than São Paulo, students living in the campus residence hall and those whose main source of income was a scholarship grant. We also found overrepresentation of Humanities and Arts students among the clients. The most frequently reported complaints were difficulties in interpersonal relationships, family conflicts and poor academic performance. Course level (undergraduate or postgraduate), study field, living in a university residential facility and reliance on a scholarship grant were found to influence the behavior of seeking mental health counseling among Brazilian university students in this study. Course level was found to influence the pattern of complaints reported at first contact with the mental health service.
Lauren B. Collister
Full Text Available When using alternative metrics (altmetrics to investigate the impact of a scholar’s work, researchers and librarians are typically cautioned that altmetrics will be less useful for older works of scholarship. This is because it is difficult to collect social media and other attention retroactively, and the numbers will be lower if the work was published before social media marketing and promotion were widely accepted in a field. In this article, we argue that altmetrics can provide useful information about older works in the form of documenting renewed attention to past scholarship as part of a scholar’s legacy. Using the altmetrics profile of the late Dr. Thomas E. Starzl, often referred to as “the father of modern transplantation”, we describe two cases where altmetrics provided information about renewed interest in his works: a controversy about race and genetics that shows the ongoing impact of a particular work, and posthumous remembrances by colleagues which reveal his scholarly legacy.
Full Text Available OpenVIVO is a free and open-hosted semantic web platform that anyone can join and that gathers and shares open data about scholarship in the world. OpenVIVO, based on the VIVO open-source platform, provides transparent access to data about the scholarly work of its participants. OpenVIVO demonstrates the use of persistent identifiers, the automatic real-time ingest of scholarly ecosystem metadata, the use of VIVO-ISF and related ontologies, the attribution of work, and the publication and reuse of data—all critical components of presenting, preserving, and tracking scholarship. The system was created by a cross-institutional team over the course of 3 months. The team created and used RDF models for research organizations in the world based on Digital Science GRID data, for academic journals based on data from CrossRef and the US National Library of Medicine, and created a new model for attribution of scholarly work. All models, data, and software are available in open repositories.
Van Rheenen, Derek
The paper describes an engaged scholarship course at a large public research university on the west coast of the United States. The pilot course introduces students to the scholarship on disability framed within the cultural studies of sport. Participants engage with existing literature while actively participating in goalball, a sport designed…
Debates in Marx scholarship revolve around whether Karl Marx recognizes the individual and social dimensions of human nature and which of the two he prefers. This paper considers the debates in two ways. The first relates to Marx scholarship in favour of the individual dimension of human nature. The second concerns ...
A growing interest in the Scholarship of Teaching and Learning (SoTL) in higher education requires the seeking of opportunities for its development within and across disciplines and institutions. However, rewards for individual competitiveness in research publications, including the Scholarship of Teaching and Learning ...
McLay, Allan F.
Scholarship parameters, in relation to postgraduate coursework studies, are developed against the expectations of the Boyer classifications of scholarship (Boyer, 1990) with particular emphasis on the role of minor thesis development. An example is presented in which postgraduate coursework students are required to undertake a three semester minor…
Albino, Judith E.
Career advancement in academic dentistry appears to demand success in teaching, scholarship, and service, but foremost in research or scholarship. As a result, many dental faculty believe they are forced to choose between providing excellent professional preparation for their students or ensuring their academic careers. (MLW)
Botsis, Hannah; Dominguez-Whitehead, Yasmine; Liccardo, Sabrina
In this article, we consider the extent to which a scholarship programme at the University of the Witwatersrand (Wits) engages with the challenges of transformation. This scholarship programme highlights the transformative potential of a programme that focuses on excellence for a previously under-represented group, but also demonstrates how this…
World university rankings and their global popularity present a number of far-reaching impacts for vernacular scholarship. This article employs a multidimensional approach to analyze the ranking regime's threat to local scholarship and knowledge construction through a study of Japanese research universities. First, local conditions that have led…
Elbeck, Matt; Baruca, Arne
This article proposes a journal-neutral Publication to Citation Ratio (PCR) to complement qualitative methods to evaluate a marketing educator's scholarship for reappointment, promotion, tenure, and post-tenure review (RPTP) decisions. We empirically establish a minimum time period to evaluate scholarship data, then benchmark publication and…
da Cruz, Cynthia Gordon
Community-engaged scholarship (CES) is frequently recommended as a postsecondary practice for producing knowledge to address real-world issues and support the public good. But CES has multiple meanings, and understandings overlap with similar terms, such as publicly engaged scholarship. I draw upon recommendations in the field to propose an…
Lochmiller, Chad R.; Lester, Jessica Nina
In this conceptual article, we draw upon recent literature to describe the theoretical, epistemological, and methodological anchors that can inform a working conception of practitioner-scholarship. We position practitioner-scholarship at the intersection of an individual's work as a practitioner and researcher, wherein a practitioner focuses on…
Drame, Elizabeth R.; Martell, Sandra Toro; Mueller, Jennifer; Oxford, Raquel; Wisneski, Debora B.; Xu, Yaoying
This paper represents a series of reflections on collective and individual efforts of diverse women scholars to reconcile alternative views of scholarship within the academy. We document our collective experience with embedding the concept of the "scholarship of engagement" in our practice of research, teaching, and service through a process of…
Against the background of the growth of tourism as a sector of importance for African economies this paper reflects on an issue of growing controversy in tourism scholarship, namely the patterns of production of tourism research and of publishing in academic journals. Earlier work documented that African scholarship on ...
This study seeks to inform the debate over a proposal in Nebraska to give tax credits for contributions to organizations that provide scholarships to K-12 private schools. The study constructs a model to determine the fiscal impact of tax-credit scholarships on the state and on local school districts. The author estimates the impact that…
Ritter, Gary W.; Ash, Jennifer
Promise programs are place-based scholarships, generally tied to a city or school district, offering near-universal access to all living in the "place." While Promise programs share some characteristics with other scholarship programs, they're unique because they seek to change communities and schools. Underlying such promise programs is…
The role of the Centre for Educational Scholarship is to promote scholarship, in terms of teacher education, teacher accreditation, and teacher collaboration. The strategy adopted by the University of Glasgow, Scotland, UK, is outlined, and a way of estimating effectiveness is suggested.
In this paper, I explore the Scholarship of Teaching and Learning through the lens of transformative learning theory and critical theory. In doing so, I expand the notion of a Scholarship of Teaching so as to go beyond the solving of practical problems in teaching and the improvement of teaching effectiveness. I focus on an emancipatory…
Crookes, Patrick A.; Else, Fabienne C.; Smith, Kylie M.
Despite receiving growing international recognition and regard, the scholarship of engagement remains undervalued internally at academic institutions, especially in relation to career development and academic promotion. This form of scholarship presents difficulties relating to evaluation, assessment, and evidencing that are not generally present…
Full Text Available The 'Scholarship of Engagement' is a burgeoning genre of scholarship exemplified by community-based pedagogic models used in schools of landscape architecture. This form of scholarship employs engagement with the multi-faceted particulars of local places and people, through which it can inform globally relevant principles and strategies. The paper describes attributes of the Scholarship of Engagement, which supports integrated teaching, research and service in landscape architecture and provides an example of the 'universal in the local'. It suggests that a framework for scholarship assessment developed by the Carnegie Foundation for Advancement of Teaching is effective in promoting scholarship in the design studio, incorporating the components: clear goals and problem definition; preparation through literature and research; methods including community participation, place analyses, case-study research and analysis, and solution testing through design; assessment of results; effective presentation of the results; and reflective critique by the students, community and faculty. This model frames the structure and description of community design studio work undertaken to help a small Alaskan town confront the impending influx and impacts of large chain stores, a problem communities are increasingly facing. In such an engaged-scholarship approach, the hierarchical values of cosmopolitan versus local are realigned, and faculty and students collaborate with community partners - whether global or local - to solve pressing issues. Can this integrated model of public scholarship be legitimised, supported and extended?
Rose, Matthew; Tod, Angela; McCabe, Candy; Giordano, Richard
The Florence Nightingale Foundation (FNF) is a charity that awards scholarships in leadership, travel and research to nurses, midwives and other healthcare professionals to promote excellence in practice. The FNF offers mentoring support to scholars, and provides support with career development and writing articles for publication, in addition to the financial award. The leadership scholarships are bespoke: leadership scholars can access a range of development opportunities that are specially commissioned for them, and select their programme of study and experiences, based on their individual needs. All scholarships provide opportunities to represent the FNF and to meet other scholars at the FNF annual conference. This article provides an overview of the FNF scholarships, based on the findings of two evaluations that demonstrated the value of these scholarships in improving services for patients and carers, as well as enhancing the careers of individual scholars.
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.
... 29 Labor 4 2010-07-01 2010-07-01 false Mixed case complaints. 1614.302 Section 1614.302 Labor... EMPLOYMENT OPPORTUNITY Related Processes § 1614.302 Mixed case complaints. (a) Definitions—(1) Mixed case complaint. A mixed case complaint is a complaint of employment discrimination filed with a federal agency...
... 45 Public Welfare 1 2010-10-01 2010-10-01 false Parental complaints. 98.32 Section 98.32 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION CHILD CARE AND DEVELOPMENT FUND Program Operations (Child Care Services)-Parental Rights and Responsibilities § 98.32 Parental complaints...
... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Complaints. 528.8 Section 528.8 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY NONDISCRIMINATION REQUIREMENTS § 528.8... of Thrift Supervision, Washington, DC 20552 for processing under Office regulations. Complaints...
... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Discrimination complaints. 405.30 Section 405... INITIAL DISABILITY CLAIMS Introduction, General Description, and Definitions § 405.30 Discrimination... that an adjudicator has improperly discriminated against you, you may file a discrimination complaint...
Danny Pimentel Claro
Full Text Available Consumer complaints affect company market value and common sense suggests that a negative impact is expected. However, do complaints always negatively impact company market value? We hypothesize in this study that complaints may have a non-linear effect on market value. Positive (e.g. avoiding high costs to solve complaints and negative (e.g. speedy and intense diffusion tradeoffs may occur given the level of complaints. To test our non-linear hypothesis, a panel data was collected from cell phone service providers from 2005 to 2013. The results supported our tradeoff rationale. Low levels of complaints allow for companies to increase market value, while high levels of complaints cause increasing harm to market value. The sample, model and period considered in this study, indicates a level of 0.49 complaints per thousand consumers as the threshold for a shift in tradeoffs. The effects on market value become increasingly negative when trying to make reductions to move below this level, due to negative tradeoffs.
de Zwart, B. C.; Broersen, J. P.; van der Beek, A. J.; Frings-Dresen, M. H.; van Dijk, F. J.
To (a) describe differences in the outcome of cross sectional and longitudinal analysis on musculoskeletal complaints relative to age and work demands, and (b) to assess the entrance and drop out selection on musculoskeletal complaints among groups of employees relative to age and work demands. 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. PMID:23088820
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
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...
De Cristofaro, Emiliano; Friedman, Arik; Jourjon, Guillaume; Kaafar, Mohamed Ali; Shafiq, M. Zubair
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.
In 1995, the French taxation authorities have identified 1849 violations of law concerning the petroleum products, which correspond to a 53% increase with respect to 1994. The discovery of these frauds has permitted the recovery of 85 millions of French Francs (MFF) of taxes and rights, from which 61.1 MFF correspond to the internal tax on petroleum products (TIPP). In France, the TIPP represents 65% of the customs receipts and about 10% of the gross fiscal receipt of the general budget of the nation. Such delinquency actions can exist at any step of the petroleum file from the production to the storage of petroleum products. (J.S.)
Full Text Available Background: Practice development projects are often situated within a specific context and team, while scholarship awards focus more on the personal and professional development of individuals. Personal and professional development is an important component of practice development, however, and this paper reports on a survey of nurses and midwives who had been awarded personal scholarships and examines the scholars’ perceptions of the impact on practice development. Few studies of scholarships and their impact have been published previously. Aims: 1. To present the outcomes of a research project that evaluated scholarships awarded to nurses and midwives, within the context of practice development 2. To critique the role of personal scholarships as a means to support practice development and/ or service improvement Methods: An online cross-sectional survey of nurses and midwives who had been awarded scholarships by a UK charity was conducted; 82 scholars responded, a 59% response rate. Quantitative data were analysed using descriptive statistics and free text comments were analysed thematically. Results: Scholars overwhelmingly perceived a positive impact on their personal and professional development but most also believed there had been a positive impact on patient care, safety and experience, and on colleagues and their organisation; some referred to the latter as a ‘ripple’ effect of their scholarship. An analysis of these results indicated some synergy with practice development values. Conclusions: The award of scholarships to individuals appears to have a wider impact on scholars’ colleagues and their organisation with a resulting impact on practice development. This is important as few individuals are awarded personal scholarships. The explicit promotion of personal scholarships within a practice development framework could further develop the relationship between the two, affirming a wider impact of the awards. The sustainability
Pedersen, David Budtz; Johansson, Lasse Gøhler
in society. An important assumption in this paper is that impact should be studied both from conceptual, qualitative and quantitative perspectives. Any approach that focuses merely on scientific outputs (such as publications or citations) or that relies on purely bibliometric indicators will result...... both quantitative and qualitative tools, the paper argues that we need a better and more comprehensive understanding of the role the humanities as part of a wider web of societal institutions, networks, and agents. Granted that the impact of humanities breakthroughs cannot be located at clearly......The critical problem for understanding the societal impact of humanities scholarship is that we currently have no satisfactory tools for understanding how wider social impacts occur and, by implication, very few guidelines for stimulating a reflexive dialogue about the influence of the humanities...
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.
... DEPARTMENT OF HEALTH AND HUMAN SERVICES Office of Inspector General Publication of OIG Updated Special Fraud Alert on Telemarketing by Durable Medical Equipment Suppliers AGENCY: Office of Inspector...) 205-0007. SUPPLEMENTARY INFORMATION: In our publication of the OIG Updated Special Fraud Alert on...
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.
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
... activity do not apply to any debt based in whole or in part on conduct in violation of the antitrust laws... in whole or in part on conduct in violation of the antitrust laws or any claim involving fraud, the... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Antitrust, fraud, and tax and...
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.
... 25 Indians 2 2010-04-01 2010-04-01 false Fraud or false statement in a Government matter. 700.541... RELOCATION PROCEDURES Employee Responsibility and Conduct § 700.541 Fraud or false statement in a Government..., applications for employment, personnel security forms, requests for travel reimbursement, client certification...
... 49 Transportation 9 2010-10-01 2010-10-01 false Fraud and intentional falsification of records...) TRANSPORTATION SECURITY ADMINISTRATION, DEPARTMENT OF HOMELAND SECURITY SECURITY RULES FOR ALL MODES OF TRANSPORTATION TSA-APPROVED VALIDATION FIRMS AND VALIDATORS General § 1522.3 Fraud and intentional falsification...
... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Fraud in connection with commodity option transactions. 32.9 Section 32.9 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION REGULATION OF COMMODITY OPTION TRANSACTIONS § 32.9 Fraud in connection with commodity...
...) TRANSPORTATION SECURITY ADMINISTRATION, DEPARTMENT OF HOMELAND SECURITY CIVIL AVIATION SECURITY CIVIL AVIATION SECURITY: GENERAL RULES Responsibilities of Passengers and Other Individuals and Persons § 1540.103 Fraud... 49 Transportation 9 2010-10-01 2010-10-01 false Fraud and intentional falsification of records...
... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Fraud and misrepresentation. 240.15c1-2 Section 240.15c1-2 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION... Securities Exchange Act of 1934 Rules Relating to Over-The-Counter Markets § 240.15c1-2 Fraud and...
... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Fraud in connection with commodity option transactions. 33.10 Section 33.10 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION REGULATION OF DOMESTIC EXCHANGE-TRADED COMMODITY OPTION TRANSACTIONS § 33.10 Fraud in...
... 49 Transportation 9 2010-10-01 2010-10-01 false Fraud and intentional falsification of records...) TRANSPORTATION SECURITY ADMINISTRATION, DEPARTMENT OF HOMELAND SECURITY MARITIME AND LAND TRANSPORTATION SECURITY GENERAL RULES § 1570.5 Fraud and intentional falsification of records. No person may make, cause to be...
Gold, A.H.; Knechel, W.R.; Wallage, P.
We investigate how the strictness of a requirement to consult on potential client fraud affects auditors' propensity to consult with firm experts. We consider two specific forms of guidance about fraud consultations: (1) strict, i.e., mandatory and binding; and (2) lenient, i.e., advisory and
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.
van der Meulen, N.S.
This contribution provides a critical analysis of the treatment of consumer liability in cases of Internet banking fraud. Whereas generally banks refund the financial losses associated with Internet banking fraud to the individual victim, exceptions do occur, at least in certain EU jurisdictions.
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....
... Fault. 149.41 Section 149.41 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES REQUIREMENTS... Eligible Employment-Based Plans § 149.41 Consequences of Non-Compliance, Fraud, or Similar Fault. Upon failure to comply with the requirements of this part, or if fraud, waste, and abuse, or similar fault are...
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.
Bruce, Judith C; Dippenaar, Joan; Schmollgruber, Shelley; Mphuthi, David D; Huiskamp, Agnes
Despite the importance of Human Resources for Health for the development and functioning of health systems worldwide, many countries continue to be plagued by poor health systems and a lack of adequate health care. Health systems failures may be attributed to both quantitative and qualitative nursing shortages including the lack of advanced skills to lead health initiatives, to conduct research and to educate other nurses. The response by development partners is usually framed around the production of skilled nurses through the processes of up-skilling and scaling-up. The outcome is expanded practice but with scant attention to the professional advancement of nurses. In this paper we present a two-phased capacity development model that adopted professionalization strategies to advance nursing scholarship and consequent postgraduate specialization of the first cohort of nurses in Mozambique. The main objectives were to: develop and implement a clinical course work master's degree in nursing; and ensure sustainability by capacitating the host institution to continue with the master's programme following graduation. Rigorous processes for project discussions, negotiations and monitoring were necessary amid limited resources and a challenging political climate. Forging in-country partnerships, sustaining alliances and government investment are thus key to the success of the Mozambique model. Notwithstanding some difficulties, the process unfolded over a five-year period, graduating the first cohort of 11 senior nurses with a master's degree, specializing either in critical care and trauma nursing, or maternal and neonatal health. Bridging the skills gap between generalist and specialist nurses is essential for them to manage complex and high acuity cases and to reverse associated morbidity and mortality. We conclude that this model serves as a professionalization strategy to advance nurses' scholarship of clinical practice, research and teaching.
Chan, Teresa M; Ting, Daniel K; Hall, Andrew Koch; Murnaghan, Aleisha; Thoma, Brent; McEwen, Jill; Yarris, Lalena M
Education scholarship can be conducted using a variety of methods, from quantitative experiments to qualitative studies. Qualitative methods are less commonly used in emergency medicine (EM) education research but are well-suited to explore complex educational problems and generate hypotheses. We aimed to review the literature to provide resources to guide educators who wish to conduct qualitative research in EM education. We conducted a scoping review to outline: 1) a list of journals that regularly publish qualitative educational papers; 2) an aggregate set of quality markers for qualitative educational research and scholarship; and 3) a list of quality checklists for qualitative educational research and scholarship. We found nine journals that have published more than one qualitative educational research paper in EM. From the literature, we identified 39 quality markers that were grouped into 10 themes: Initial Grounding Work (preparation, background); Goals, Problem Statement, or Question; Methods (general considerations); Sampling Techniques; Data Collection Techniques; Data Interpretation and Theory Generation; Measures to Optimize Rigour and Trustworthiness; Relevance to the Field; Evidence of Reflective Practice; Dissemination and Reporting. Lastly, five quality checklists were found for guiding educators in reporting their qualitative work. Many problems that EM educators face are well-suited to exploration using qualitative methods. The results of our scoping review provide publication venues, quality indicators, and checklists that may be useful to EM educators embarking on qualitative projects.
... Proceedings; Pleadings; Motions; Replies § 502.62 Complaints and fee. (a) The complaint must be verified and... reparation is sought and the nature of the proceeding so requires, the complaint shall set forth: the ports...
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.
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...
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.
..., Washington, DC 22202-2884. (ii) Department of Homeland Security (DHS) fraud hotline poster identified in... _________ _________ _________ _________ (Contracting Officer shall insert-- (i) Title of applicable Department of Homeland Security fraud hotline...-AG98 Defense Federal Acquisition Regulation Supplement; Display of DoD Inspector General Fraud Hotline...
... the title of the applicable Department of Homeland Security (DHS) fraud hotline poster and Web site(s... General Fraud Hotline Posters AGENCY: Defense Acquisition Regulations System, Department of Defense (DoD... Regulation Supplement (DFARS) to require contractors to display the DoD fraud hotline poster in common work...
Doosti, Abbas; Ghasemi Dehkordi, Payam; Rahimi, Ebrahim
Detection of species fraud in meat products is important for consumer protection and food industries. A molecular technique such as PCR method for detection of beef, sheep, pork, chicken, donkey, and horse meats in food products was established. The purpose of this study was to identification of fraud and adulteration in industrial meat products by PCR-RFLP assay in Iran. In present study, 224 meat products include 68 sausages, 48 frankfurters, 55 hamburgers, 33 hams and 20 cold cut meats were collected from different companies and food markets in Iran. Genomic DNA was extracted and PCR was performed for gene amplification of meat species using specific oligonucleotid primers. Raw meat samples are served as the positive control. For differentiation between donkey's and horse's meat, the mitochondrial DNA segment (cytochrome-b gene) was amplified and products were digested with AluI restriction enzyme. Results showed that 6 of 68 fermented sausages (8.82%), 4 of 48 frankfurters (8.33%), 4 of 55 hamburgers (7.27%), 2 of 33 hams (6.6%), and 1 of 20 cold cut meat (5%) were found to contain Haram (unlawful or prohibited) meat. These results indicate that 7.58% of the total samples were not containing Halal (lawful or permitted) meat and have another meat. These findings showed that molecular methods such as PCR and PCR-RFLP are potentially reliable techniques for detection of meat type in meat products for Halal authentication.
Pollyanna Gomes dos Santos
Full Text Available A partir da diferenciação entre plágio, fraude e estratégia ficcional, objetiva-se, neste ensaio, analisar a construção de textos literários que tenham uma possível conotação entre escrita e crime. Como afirma Anatol Rosenfeld, a fraude literária é tão antiga quanto a própria literatura. Um dos títulos escolhidos para esta pesquisa é Fragmentos: memórias de uma infância 1939-1948, de Binjamin Wilkomirski. No livro, o autor-narrador relata que foi prisioneiro de campos de concentração e sobrevivente da Segunda Guerra Mundial. Após o enorme sucesso que o livro alcançou e apreciações positivas por parte de críticos literários em todo o mundo, descobriu-se, enfim, que sua história não era verdadeira.
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 The complaint recognizer system plays an important role in making sure the correct classification of the hot complaint,improving the service quantity of telecommunications industry.The customers’ complaint in telecommunications industry has its special particularity which should be done in limited time,which cause the error in classification of hot complaint.The paper presents a model of complaint hot intelligent classification based on text mining,which can classify the hot complaint in the correct level of the complaint navigation.The examples show that the model can be efficient to classify the text of the complaint.
Megert, Diann Ackerman
This research examined the high school transcripts of honors scholarship recipients to identify a better criterion for awarding scholarships than high school grade point average (GPA) alone. Specifically, this study compared the honors scholarship retention rate when the scholarship was awarded based on completed advanced high school math classes…
Lien, Donald; Wang, Yaqin
This paper examines the optimal design for a study-abroad scholarship. A student is awarded a fixed-amount scholarship to participate in the program but will have to pay back the scholarship if his/her performance fails to meet a target level. When the program is highly productive, the scholarship is low and the target performance is high. The…
, this paper explores particular spaces created to support academic engagement in the scholarship of teaching and learning: the space of writing retreats. The metaphor of 'tapestry' is used to capture the development of a complex conceptual ...
This book provides strategic insights drawn from librarians who are meeting the challenge of digital scholarship, utilizing the latest technologies and creating new knowledge in partnership with researchers, scholars, colleagues and students.
Almeida, Patrícia; Teixeira-Dias, José Joaquim; Medina, Jorge
The scholarship of teaching emerged in the last decades as a fundamental concept to the development of good teaching practices in Higher Education and, consequently, to the enhancement of the quality of student learning. Considering that scholarship comprehends a process as well as an outcome, research on teaching and learning should be viewed as one important aspect of the scholarship of teaching. The goal of this essay is to illustrate how the scholarship of teaching and learning can be enhanced through the development of classroom research rooted on students' questioning, conceived and implemented by both university teachers and educational researchers. Valuing and stimulating students' questions offers an innovative dimension to science education as it puts students at a central role in the learning process. This way, encouraging students' questioning also strengthens teaching-research links by bringing teachers and learners together in a community of inquiry.
Support will make scholarships available to minority and women students interested in engineering and science and will increase : significantly the number of minority and female students that Missouri S&T can recruit to its science and engineering pr...
Support will make scholarships available to minority and women students interested in engineering and science and will increase : significantly the number of minority and female students that Missouri S&T can recruit to its science and engineering pr...
Kate M. Donley
Full Text Available Sherlockian scholarship is a display of intellect, wit, and canonical expertise that requires a cunning manipulation of a story world and of nonfiction. This playful style of writing defies easy classification in the terminology of fan and literary studies. Emerging in the early 20th century, Sherlockian scholarship had a tremendous surge in popularity in the late 1920s and early '30s in articles by renowned British and American authors, including Dorothy L. Sayers, Christopher Morley, Sir Desmond MacCarthy, Sir Sydney Castle Roberts, and Ronald A. Knox. The sustained popularity of Sherlockian scholarship owes much to these initial players, whose sparkling prose conjures a bygone era of repartee. In this study, I present a chronological survey of two early periods in Sherlockian scholarship to understand its poetics, popularity, generic identity, and contemporary relevance.
tion (critical thinking), the scholarship of application (knowl- ... degree-qualified nurses have stronger leadership skills; they are more creative, critical .... Ethical considerations ..... so that research do not imply taking well educated people away.
In December 1998, Canada filed a complaint alleging that the European Communities (EC) had adopted regulations that amounted to a scheme to extend patent terms, limited to pharmaceutical and agricultural chemical products.
... CURRENT GOOD MANUFACTURING PRACTICE FOR FINISHED PHARMACEUTICALS Records and Reports § 211.198 Complaint... for exemption under § 211.137, such written records shall be maintained for 3 years after distribution...
... local franchising authority and the cable system operator. ... system operators shall establish a process for resolving complaints from subscribers about the quality of... for inspection by the Commission and franchising authorities, upon request. These records shall be...
Asian Development Bank (ADB); Asian Development Bank (ADB); Asian Development Bank (ADB); Asian Development Bank (ADB)
The Japan Scholarship Program (JSP) was established in 1988 to provide well-qualified citizens of developing member countries an opportunity to undertake postgraduate studies in economics, management, science and technology, and other development-related fields at 27 educational institutions in 10 countries in Asia and the Pacific. Between 1988 and 2011, Japan contributed more than $126 million to the JSP. A total of 2,818 scholarships have been awarded to recipients from 35 member countries,...
Asian Development Bank (ADB); Asian Development Bank (ADB); Asian Development Bank (ADB); Asian Development Bank (ADB)
The Japan Scholarship Program (JSP) was established in 1988 to provide well-qualified citizens of developing member countries an opportunity to undertake postgraduate studies in economics, management, science and technology, and other development-related fields at 27 educational institutions in 10 countries in Asia and the Pacific. Between 1988 and 2010, Japan contributed more than $116 million to the JSP. A total of 2,695 scholarships have been awarded to recipients from 35 member countries,...
Faunce, Thomas A; Urbas, Gregor; Skillen, Lesley
This article critically analyses the prospects for introducing United States anti-fraud (or anti-false claims) laws in the Australian health care setting. Australian governments spend billions of dollars each year on medicines and health care. A recent report estimates that the money lost to corporate fraud in Australia is growing at an annual rate of 7%, but that only a third of the losses are currently being detected. In the US, qui tam provisions - the component of anti-fraud or anti-false claims laws involving payments to whistleblowers - have been particularly successful in providing critical evidence allowing public prosecutors to recover damages for fraud and false claims made by corporations in relation to federal and state health care programs. The US continues to strengthen such anti-fraud measures and to successfully apply them to a widening range of areas involving large public investment. Australia still suffers from the absence of any comprehensive scheme that not only allows treble damages recovery for fraud on the public purse, but crucially supports such actions by providing financial encouragement for whistleblowing corporate insiders to expose evidence of fraud. Potential areas of application could include direct and indirect government expenditure on health care service provision, pharmaceuticals, medical devices, defence, carbon emissions compensation and tobacco-related illness. The creation in Australia of an equivalent to US anti-false claims legislation should be a policy priority, particularly in a period of financial stringency.
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.
An important aspect of allowing patients to take control of their health care is the introduction of new procedures for dealing with complaints. This article examines the concepts that underpin the new Department of Health regulations on complaints management and what they will mean for health and social care professionals. It also explains why these regulations focus on restorative justice rather than blame when adverse events occur.
Beaupert, Fleur; Carney, Terry; Chiarella, Mary; Satchell, Claudette; Walton, Merrilyn; Bennett, Belinda; Kelly, Patrick
The purpose of this paper is to explore approaches to the regulation of healthcare complaints and disciplinary processes. A literature review was conducted across Medline, Sociological Abstracts, Web of Science, Google Scholar and the health, law and social sciences collections of Informit, using terms tapping both the complaints process and regulation generally. A total of 118 papers dealing with regulation of health complaints or disciplinary proceedings were located. The review reveals a shift away from self-regulation towards greater external oversight, including innovative regulatory approaches including "networked governance and flexible or "responsive" regulation. It reports growing interest in adoption of strategic and responsive approaches to health complaints governance, by rejecting traditional legal forms in favor of more strategic and responsive forms, taking account of the complexity of adverse health events by tailoring responses to individual circumstances of complainants and their local environments. The challenge of how to collect and harness complaints data to improve the quality of healthcare at a systemic level warrants further research. Scope also exists for researching health complaints commissions and other "meta-regulatory" bodies to explore how to make these processes fairer and better able to meet the complex needs of complainants, health professionals, health services and society.
Aaron S Kesselheim
Full Text Available Despite regulatory restrictions, off-label marketing of pharmaceutical products has been common in the US. However, the scope of off-label marketing remains poorly characterized. We developed a typology for the strategies and practices that constitute off-label marketing.We obtained unsealed whistleblower complaints against pharmaceutical companies filed in US federal fraud cases that contained allegations of off-label marketing (January 1996-October 2010 and conducted structured reviews of them. We coded and analyzed the strategic goals of each off-label marketing scheme and the practices used to achieve those goals, as reported by the whistleblowers. We identified 41 complaints arising from 18 unique cases for our analytic sample (leading to US$7.9 billion in recoveries. The off-label marketing schemes described in the complaints had three non-mutually exclusive goals: expansions to unapproved diseases (35/41, 85%, unapproved disease subtypes (22/41, 54%, and unapproved drug doses (14/41, 34%. Manufacturers were alleged to have pursued these goals using four non-mutually exclusive types of marketing practices: prescriber-related (41/41, 100%, business-related (37/41, 90%, payer-related (23/41, 56%, and consumer-related (18/41, 44%. Prescriber-related practices, the centerpiece of company strategies, included self-serving presentations of the literature (31/41, 76%, free samples (8/41, 20%, direct financial incentives to physicians (35/41, 85%, and teaching (22/41, 54% and research activities (8/41, 20%.Off-label marketing practices appear to extend to many areas of the health care system. Unfortunately, the most common alleged off-label marketing practices also appear to be the most difficult to control through external regulatory approaches.
Kesselheim, Aaron S.; Mello, Michelle M.; Studdert, David M.
Background Despite regulatory restrictions, off-label marketing of pharmaceutical products has been common in the US. However, the scope of off-label marketing remains poorly characterized. We developed a typology for the strategies and practices that constitute off-label marketing. Methods and Findings We obtained unsealed whistleblower complaints against pharmaceutical companies filed in US federal fraud cases that contained allegations of off-label marketing (January 1996–October 2010) and conducted structured reviews of them. We coded and analyzed the strategic goals of each off-label marketing scheme and the practices used to achieve those goals, as reported by the whistleblowers. We identified 41 complaints arising from 18 unique cases for our analytic sample (leading to US$7.9 billion in recoveries). The off-label marketing schemes described in the complaints had three non–mutually exclusive goals: expansions to unapproved diseases (35/41, 85%), unapproved disease subtypes (22/41, 54%), and unapproved drug doses (14/41, 34%). Manufacturers were alleged to have pursued these goals using four non–mutually exclusive types of marketing practices: prescriber-related (41/41, 100%), business-related (37/41, 90%), payer-related (23/41, 56%), and consumer-related (18/41, 44%). Prescriber-related practices, the centerpiece of company strategies, included self-serving presentations of the literature (31/41, 76%), free samples (8/41, 20%), direct financial incentives to physicians (35/41, 85%), and teaching (22/41, 54%) and research activities (8/41, 20%). Conclusions Off-label marketing practices appear to extend to many areas of the health care system. Unfortunately, the most common alleged off-label marketing practices also appear to be the most difficult to control through external regulatory approaches. Please see later in the article for the Editors' Summary PMID:21483716
Kesselheim, Aaron S; Mello, Michelle M; Studdert, David M
Despite regulatory restrictions, off-label marketing of pharmaceutical products has been common in the US. However, the scope of off-label marketing remains poorly characterized. We developed a typology for the strategies and practices that constitute off-label marketing. We obtained unsealed whistleblower complaints against pharmaceutical companies filed in US federal fraud cases that contained allegations of off-label marketing (January 1996-October 2010) and conducted structured reviews of them. We coded and analyzed the strategic goals of each off-label marketing scheme and the practices used to achieve those goals, as reported by the whistleblowers. We identified 41 complaints arising from 18 unique cases for our analytic sample (leading to US$7.9 billion in recoveries). The off-label marketing schemes described in the complaints had three non-mutually exclusive goals: expansions to unapproved diseases (35/41, 85%), unapproved disease subtypes (22/41, 54%), and unapproved drug doses (14/41, 34%). Manufacturers were alleged to have pursued these goals using four non-mutually exclusive types of marketing practices: prescriber-related (41/41, 100%), business-related (37/41, 90%), payer-related (23/41, 56%), and consumer-related (18/41, 44%). Prescriber-related practices, the centerpiece of company strategies, included self-serving presentations of the literature (31/41, 76%), free samples (8/41, 20%), direct financial incentives to physicians (35/41, 85%), and teaching (22/41, 54%) and research activities (8/41, 20%). Off-label marketing practices appear to extend to many areas of the health care system. Unfortunately, the most common alleged off-label marketing practices also appear to be the most difficult to control through external regulatory approaches.
Washington's WNP-2 nuclear plant faces a securities fraud investigation just as it is ready to start operating on schedule. The investigation's outcome and WNP-2's performance will determine whether WNP-1 and WNP-3 will be financed. Angry bondholders who did not receive interest on their investments in January prompted Congressional hearings, at which it was learned that institutional buyers had pulled out of the Washington Public Power Supply System project and unloaded the bonds on thousands of unsuspecting individuals for whom tax-free municipal bonds are inappropriate. Securities Exchange Commission investigators will focus on the initial offering and disclosure by the issuer to determine if the Wall Street unloading was legal
Cozort, L A
A May 2000 U.S. Supreme Court decision determining when a Federal bribery statute can be used to fight Medicare fraud has ramifications for healthcare providers. In Fischer v. United States, the Court concluded that healthcare providers that participate in Medicare are considered to receive benefits as set forth in the bribery statute and thus can be prosecuted for fraudulent activities against the government under the statute. The statute mandates a fine, imprisonment for up to 10 years, or both for anyone convicted under it. Provider organizations that receive Medicare payments and business associates of such organizations should be aware that the government may step up its use of the bribery law in prosecuting fraudulent activity. In addition, although the case pertained specifically to healthcare providers that participate in Medicare, providers that do not participate in Medicare may wish to evaluate the advisability of accepting other Federal funding because of the possible reach of the bribery statute.
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.
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...
S, Birkeland; RD, Christensen; N, Damsbo
The risk of being disciplined in connection with a complaint case causes distress to most general practitioners. The present study examined the characteristics of complaint cases resulting in disciplinary action.......The risk of being disciplined in connection with a complaint case causes distress to most general practitioners. The present study examined the characteristics of complaint cases resulting in disciplinary action....
Zambon, Fabiana; Moreti, Felipe; Behlau, Mara
To understand the coping strategies used by teachers with vocal complaints, compare the differences between those who seek and those who do not seek voice therapy, and investigate the relationships among coping and voice perceptual analysis, coping and signs and symptoms of voice, and coping and participation restrictions and limitations in vocal activities. Cross-sectional nonrandomized prospective study with control group. Ninety female teachers participated in the study, of similar ages, divided into three groups: group 1 (G1) comprised 30 teachers with vocal complaints who sought voice therapy, group 2 (G2) comprised 30 teachers with vocal complaints who never sought voice therapy, and group 3 (G3) comprised 30 teachers without vocal complaints. The following analysis were conducted: identification and characterization questionnaire, addressing personal and occupational description, recording speech material for voice perceptual analysis, Voice Signs and Symptoms Questionnaire, Voice Activity and Participation Profile (VAPP), and Voice Disability Coping Questionnaire (VDCQ)-Brazilian Version. In relation to the voice perceptual analysis, there was statistically significant difference between the groups with vocal complaint (G1+G2), which had showed voices with mild-to-moderate deviation, and the group without vocal complaint (G1), which showed voices within the normal variability of voice quality (mean for G1 = 49.9, G2 = 43.7, and G3 = 32.3, P Teachers with vocal complaints who looked for voice therapy use more coping strategies. Moreover, they present a tendency to use more problem-focused coping strategies. Voice symptoms prompt the teachers into seeking treatment; however, they are not correlated with the coping itself. In general, the higher the perception of limitation and restriction of participating in vocal activities, the greater the use of coping strategies. Copyright © 2014 The Voice Foundation. Published by Mosby, Inc. All rights reserved.
Daniël F.M. Strauss
Full Text Available Commemorating the 75-year existence of the journal Koers is connected to the Reformational tradition, from Calvin to Kuyper, Stoker, Dooyeweerd and Vollenhoven – all thinkers who realised that the biblical starting point of life indeed touches the heart, the religious root, of humankind and therefore cannot remain restricted to church life and religion in its narrow sense, but must come to expression in all walks of life. This awareness was a fruit of the Christian worldview and lifeview which currently is confronted by the Big Bang claims and by neo-Darwinism – both movements taking on cultic dimensions with an intolerance towards everyone who does not accept their perspective. Their attitude generated serious reactions on two websites, the impact of which was discussed in this article. Some problems entailed in Darwinism and physicalistic materialism were highlighted, before attention was given to the status of natural laws and normative principles. Particular attention was given to the elimination of God’s law and the way in which modern Humanism explored the two cornerstones of modern nominalism, up to the point where human understanding was elevated to become the a priori formal law-giver of nature. This legacy was continued both by the later developments within the Baden school of neo-Kantian thought and Postmodernism,which is placed within the context of the three succeeding epistemic ideals of the past three centuries. Rationality can only fulfil its true calling when it accounts for the cohering diversity within reality without becoming a victim of any form of reductionism – and by following this guiding star, Koers will continue to strengthen its invaluable contribution to the advancement of Christian scholarship.
... authorities within the Department to ensure that neither the disciplinary process nor criminal prosecutions... Professional Conduct for Practitioners-Rules and Procedures § 1003.104 Filing of complaints; preliminary... Immigration Courts shall be filed with the EOIR disciplinary counsel. Disciplinary complaints must be...
... AUTHORITIES AND PUBLIC RELATIONS LITIGATION Remedies in Procurement Fraud and Corruption § 516.68 Program... the capability of the government to deter and recover losses from false, fictitious or fraudulent...
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 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.
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.
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
... familiar with, and adhere to, policies and procedures. To determine whether a Unit meets this standard, OIG... provide training on the elements of successful fraud referrals and receive training on the role and...
Chen, Kuan-Ling; Tsai, Yun-Fang; Shao, Jung-Hua; Shyu, Yea-Ing
The hospital-based scholarship is a relatively recent incentive used by hospitals to recruit new nursing graduates. Few studies have explored the impact of these scholarship programs on hospital recruitment. To explore the perspectives and expectations of new nursing graduates on the application of a hospital-based scholarship for nursing students. This study used a qualitative research approach. Purposive sampling was used to recruit 20 new nursing graduates from one university in northern Taiwan in 2013. Content analysis was applied to analyze the data. Two themes were identified by participants who had applied for a hospital-based scholarship: "aspire to be a nursing-scholarship recipient and work towards this aspiration" and "look forward to receiving a nursing-scholarship and imagine possible features of the future life." One theme was identified by participants who had not applied for a hospital-based scholarship: "agree with the policy of hospital-based scholarship but resist the restrictions on their life." Although both groups agreed that the scholarship program helped relieve financial stresses, participants who had applied for the scholarship tended to hold positive and aggressive attitudes towards the nursing scholarship. Conversely, participants who had not applied for the scholarship did so due to the perceived conflicts between the scholarship and their career plans. It is recommended to consider providing career-planning assistance to new graduates and to arrange that students who sign a scholarship contract have their clinical practice in their working unit in order to improve adaptation.
Pires, Carolina; Silva, Dina; Maroco, João; Ginó, Sandra; Mendes, Tiago; Schmand, Ben A.; Guerreiro, Manuela; de Mendonça, Alexandre
Diagnosis of mild cognitive impairment relies on the presence of memory complaints. However, memory complaints are very frequent in healthy people. The objective of this study was to determine the severity and type of memory difficulties presented by elderly patients who seek for clinical help, as compared to the memory difficulties reported by subjects in the community. Assessment of subjective memory complaints was done with the subjective memory complaints scale (SMC). The mini-mental state examination was used for general cognitive evaluation and the geriatric depression scale for the assessment of depressive symptoms. Eight-hundred and seventy-one nondemented subjects older than 50 years were included. Participants in the clinical setting had a higher total SMC score (10.3 ± 4.2) than those in the community (5.1 ± 3.0). Item 3 of the SMC, Do you ever forget names of family members or friends? contributed significantly more to the variance of the total SMC score in the clinical sample (18%) as compared to the community sample (11%). Forgetting names of family members or friends plays an important role in subjective memory complaints in the clinical setting. This symptom is possibly perceived as particularly worrisome and likely drives people to seek for clinical help. PMID:22536537
Paul, J A; van Dijk, F J; Frings-Dresen, M H
Many pregnant women have musculoskeletal complaints, the onset and aggravation of which are thought to be associated with their activity or work postures. The purpose of this paper was to obtain more insight into the influence of pregnancy on the load of the musculoskeletal system at work to provide a better basis for preventing complaints. To this end, literature pertinent to a model called "work load of the musculoskeletal system" was reviewed. The model was developed to describe how work contributes to musculoskeletal complaints. It was found that pregnancy causes changes in a worker's characteristics. These changes can lead to changes in the work situation, activity pattern, and postural characteristics and possibly result in a change in work load. In addition, physical changes such as weight gain increase the work load in a given posture. The load-bearing capacity of the musculoskeletal system decreases due to pregnancy. The changes in load and the decrease in load-bearing capacity singly or simultaneously increase the risk of musculoskeletal complaints. The multifactorial cause of musculoskeletal complaints during pregnancy reveals various possibilities for prevention.
Kanapickienė, Rasa; Grundienė, Živilė
Analysis of financial ratios is one of those simple methods to identify frauds. Theoretical survey revealed that, in scientific literature, financial ratios are analysed in order to designate which ratios of the financial statements are the most sensitive in relation with the motifs of executive managers and employees of companies to commit frauds. Empirical study included the analysis of the following: 1) 40 sets of fraudulent financial statements and 2) 125 sets of non-fraudulent financ...
Smith Rotabi, K.
This report discusses concerns raised by participants of Thematic Area 4 (Force, Fraud and Coercion) of the International Forum on Intercountry Adoption and Global Surrogacy held in August 2014. There has been a significant body of research on intercountry adoption practices over the past 30 years; force, fraud, and coercion have been identified in a small but important component of the literature. However, this knowledge in intercountry adoption has not yet truly bridged into research in glo...
Smith Rotabi, Karen; 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 past 30 years; force, fraud, and coercion have been identified in a small but important component of the literature. However, this knowledge in intercountry adoption has not yet truly bridged into res...
revised is submitted for inclusion in that year’s edition of the manual. In addition, new information can be submitted from SMEs in the field. The...justify the inclusion of additional fraud knowledge competencies into mandatory follow- on training for all individuals selected to fill the role of fraud...committee. Revista Europea de Dirección y Economía de la Empresa [European Journal of Management and Business Economics], 19(3): 89–112, 173
After a long history of electoral fraud, Mexicana entered the 1990s with deep skepticism towardspolitical elections. Subsequent electoral reforma succeeded to bring fraud under control. How did Mexican citizens react to these institutional changes f Did they hibernate under theprotectivecover of un unchanging "culture ofdistrust"? Or did they adapt their expectations to thenew realities? Thearticlesupports the hypothesis ofchange. Analyzing a set of formerly disperse opinwn poli data, it arri...
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.
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.
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.
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.
Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper
The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit engageme......The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit...... engagements has been widely discussed over the years. In this paper we classify actual cases, where the responsibilities of auditors have been established by the court system and/or by the auditors own professional organizations in Denmark. The dataset includes all publicized cases raised against Danish...... auditors within the time period 1909-2006. The information provided in the cases provides a basis for identifying the actual responsibilities pertaining to fraud during the audit. The overall finding of the historical analysis is that the responsibilities of the auditor in relation to fraud should...
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.
Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper
The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit engageme......The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit...... engagements has been widely discussed over the years. In this paper we classify actual cases, where the responsibilities of auditors have been established by the court system and/or by the auditors own professional organizations in Denmark. The dataset includes all publicized cases raised against Danish...... auditors within the time period 1909-2006. The information provided in the cases provides a basis for identifying the actual responsibilities pertaining to fraud during the audit. The overall finding of the historical analysis is that the responsibilities of the auditor in relation to fraud should...
Full Text Available In Spain, within the framework of the Strategy 2015, the implementation of scholarships, grants and wages especially adapted to the new situation of the European Higher Education, intended to ensure access to university education to those most disadvantaged social groups economically. This research makes an ex post facto, descriptive-comparative aimed at assessing the impact of the grant salary, as an economic factor, on equity, access and academic performance in the first year of college. The study was conducted with a total of 10,394 new students in the 2010-11 cohort at the University of Barcelona, from the database from the institution itself. A total of 642 students agreed to grant salary, with differences depending on the branch of knowledge, gender, and the path to college. In relation to their peers, scholarship students come from families with occupations and / or study less, so scholarships model contributes to equity in access. In relation to performance analysis, scholarship students enrolled and present, on average, a larger number of subjects in order to meet the academic requirements for scholarship renewal, but the results are final academic in several branches knowledge, influenced negatively. One possible explanation is the largest academic pressure of this group in a phase usually complicated: the transition to college.
Oxler, K F
Patients demand to be active participants on and partners with the health care team to design their care regimen. Patients bring unique perceptions and expectations and use these to evaluate service quality and satisfaction. If customer satisfaction is not achieved and a patient complaint results, staff must have the skills to respond and launch a service recovery program. Service recovery, when done with style and panache, can retain loyal customers. Achieving patient satisfaction and resolving patient complaints require commitment from top leadership and commitment from providers to dedicate the time to understand their patients' needs.
Juhl, Hans Jørn; Poulsen, Carsten Stig; Thøgersen, John
The purpose of this paper is twofold. Firstly we present in a non-technical form some of the measurement problems involved in interpreting consumer complaint data and secondly we provide some empirical results based upon a complaint study carried out in Denmark in 2002. Several measurement models...... are developed, ranging from the Rasch model via latent structure analysis with several correlated latent variables to suggestions about a comprehensive framework, combining Fishbein-Ajzen's Theory of Planned Behaviour and latent trait models. The empirical results show that the propensity to complain in Denmark...
Maria Lilian Coelho de Oliveira
Full Text Available CONTEXT AND OBJECTIVE: Client characterization is an important step in evaluating the services offered by campus counseling and mental health centers and in their further planning and development. The objectives here were to describe reported complaints and demographics among students who sought counseling/mental healthcare at a Brazilian campus mental health service over a 17-year period and to compare these characteristics with those of the general university student body. DESIGN AND SETTING: Retrospective study at the Psychological and Psychiatric Service for Students (SAPPE, Universidade Estadual de Campinas (Unicamp. METHODS: The participants were all of the 2,194 students who sought counseling/mental health care at SAPPE from 1987 to 2004. Information was obtained from clients’ clinical charts. Unicamp’s database was consulted for general information on its students. RESULTS: The findings indicated overrepresentation, among the clients, of undergraduates, female students, students from Brazilian states other than São Paulo, students living in the campus residence hall and those whose main source of income was a scholarship grant. We also found overrepresentation of Humanities and Arts students among the clients. The most frequently reported complaints were difficulties in interpersonal relationships, family conflicts and poor academic performance. CONCLUSION: Course level (undergraduate or postgraduate, study field, living in a university residential facility and reliance on a scholarship grant were found to influence the behavior of seeking mental health counseling among Brazilian university students in this study. Course level was found to influence the pattern of complaints reported at first contact with the mental health service.
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
Full Text Available Abstract Complaint (as a type of Gravamen is one of the sub-genres of lyrical literature in which the poet or the writer expresses his/her personal feelings that are mostly used to express the emotions, the woes or complaints of the environment, the friends and society and mostly it depicts the frustration, despair and deprivation of the suffered, sensitive poet. This type of poetry, more or less, regular or sporadic, is reflected in the poetry of the past poets of Iran in the form of “HasbiyyehSorayi” as type of Complaint. According to the researchers, Complaintcan be divided into five kinds: philosophical, mystical, personal, social and political. In Social Complaint, Shahriyar posits himself against the social ills such as corruption, degradation, illiteracy positions, expressing his criticism in the form of woes and poems. A part of Shahriyar’s complaining and criticizing is about the incorrect attitude of the cosmopolitan residents of the capital city of Tehran against the townspeople, disclosing the defects and shortcomings of the environment and the city of Tehran through various methods. In the political Complaints, the poet examines the failures and the frustrations caused by the Constitutional Revolution, the repressive dictatorship and his hated and antipathy from the political actions of that time. Of course, due to the interconnectedness of social and political issues, this of issue of Bath Ashshekva is interwoven with the poet’s poem. The personal Complaint incorporates the poet’s illness and aging that is derived from the poet’s natural passage of his life. The poet’s enormous spiritual and psychological sufferings are caused by his frustration in the abortive love affair that shows itself in the form of the lover’s complains of love, life, fortunate, old and young ages. We can call these types of grievances as unparalleled. They can make Shahriyar frustrated with love and alienation. In his mystical grievances
Mihaela Narcisa Stoicu
Full Text Available Bankruptcy is a legal concept that emerged and developed in the business environment, along with other concepts such as: insolvency, debtor, creditor, etc. Simple bankruptcy or bankruptcy fraud do not have a legal definition, but their analysis cannot be made without considering the legal norms governing the procedure of insolvency. The legal regime applicable to insolvent debtors is of general interest, due to the economic and financial effects manifested upon the business environment, with direct influences on the national economy. The insolvency procedure is regulated by Law 85/2006 and aims to establish a collective procedure for covering the liabilities of insolvent debtors. Insolvency is the state of the debtor's assets that is characterized by lack of available funds for the payment of certain, liquid and exigible debt. Therefore, non-payment of debt on maturity must be the effect of the debtor’s incapacity to pay the debt with the available sums of money, incapacity which must be caused by an external and objective situation, namely the cessation of payments.
Li, Peter Ping
and positioning JTR, my editorial has five parts. First, I present the key information about JTR. Second, I discuss the major challenges to scholarship in general and rigourrelevance balance in particular. Third, I propose a new frame of thinking capable of addressing those key challenges. Fourth, I introduce...... the four articles in the inaugural issue of JTR. Finally, I discuss the agenda for future trust research. The central theme of this editorial is that we must commit to engaged scholarship through the rigourrelevance balance, which is made possible by adopting a new frame of thinking with its holistic......, dynamic and duality tenets in academic research in general and trust research in particular....
Economic and political trends underscore the importance of engaged scholarship as evidence that colleges and universities are serving their constituencies. Set in a background of debate about pure versus applied social science this article describes a planned approach to continuing gerontological education grounded firmly in the principles of the scholarship of engagement. The description includes efforts to ascertain through a two-phase state-wide survey continuing education needs and preferred venue in a segment of the North Carolina aging services workforce. Subsequent surveys were used to define and prioritize modular continuing education topics suitable for web-based delivery.
... Relating to Labor (Continued) OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR (CONTINUED) RULES OF PRACTICE IN ENFORCEMENT PROCEEDINGS UNDER SECTION 41 OF THE LONGSHOREMEN'S AND HARBOR WORKERS' COMPENSATION ACT Prehearing Procedures § 1921.3 Complaints. (a) Issuance. The Deputy Solicitor of Labor shall...
... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Individual complaints. 268.105 Section 268.105... RULES REGARDING EQUAL OPPORTUNITY Board Program To Promote Equal Opportunity § 268.105 Individual... individual and the Board and to describe generally the action(s) or practice(s) that form the basis of the...
... 29 Labor 4 2010-07-01 2010-07-01 false Individual complaints. 1614.106 Section 1614.106 Labor... EMPLOYMENT OPPORTUNITY Agency Program To Promote Equal Employment Opportunity § 1614.106 Individual... individual and the agency and to describe generally the action(s) or practice(s) that form the basis of the...
Paul, J. A.; van Dijk, F. J.; Frings-Dresen, M. H.
Many pregnant women have musculoskeletal complaints, the onset and aggravation of which are thought to be associated with their activity or work postures. The purpose of this paper was to obtain more insight into the influence of pregnancy on the load of the musculoskeletal system at work to provide
DEBLECOURT, ACE; KNIPPING, AA; DEVOOGD, N; VANRIJSWIJK, MH
Patients with musculoskeletal disorders, including fibromyalgia syndrome (FS), often state that weather conditions modulate their complaints. There have been a few studies concerning this issue, but the results appear to be contradictory. We tried to relate the subjective symptoms of pain,
J.J. Luime (Jolanda)
textabstractShoulder complaints are expressed in a variety of symptoms. In many cases, the prominent symptom is pain. In some cases, pain is present most of the day and frequently also at night. In other cases, it is provoked primarily by physical activities. Often it is accompanied
advice offices exist to guide complainants and the Danish Ombudsman claimed the duty to also provide interpreter assistance yet with no obligation to generally offer foreigner complaint information. Currently only little homepage information is available in English. More research is needed on complainant...
Vaessen, T.J.A.; Overeem, S.; Sitskoorn, M.M.
Obstructive sleep apnea (OSA) is associated with impairments in cognitive functioning. Although cognitive complaints are related to quality of life, work productivity and health care expenditures, most research and all reviews have focused exclusively on objective cognitive functioning so far. In
DEBLECOURT, ACE; KNIPPING, AA; DEVOOGD, N; VANRIJSWIJK, MH
Patients with musculoskeletal disorders, including fibromyalgia syndrome (FS), often state that weather conditions modulate their complaints. There have been a few studies concerning this issue, but the results appear to be contradictory. We tried to relate the subjective symptoms of pain,
... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Complaint procedures. 22.1406 Section 22.1406 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION SOCIOECONOMIC PROGRAMS APPLICATION OF LABOR LAWS TO GOVERNMENT ACQUISITIONS Employment of Workers with...
... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Complaint procedures. 422.1406 Section 422.1406 Federal Acquisition Regulations System DEPARTMENT OF AGRICULTURE SOCIOECONOMIC PROGRAMS APPLICATION OF LABOR LAWS TO GOVERNMENT ACQUISITIONS Employment of Workers With Disabilities 422...
....gov or from the Office of the Secretary. SUPPLEMENTARY INFORMATION: The text of the Complaint appears... the harness secured but with her head tilted back and her neck hyperextended. Her face was pressed... Generation Two model, increased the font size of the warning, and changed the text of the warning label to...
... AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL CIVIL MONEY PENALTIES... all administrative civil money penalty actions by serving on the respondent(s) a complaint signed by... Division of Dockets Management (HFA-305), Food and Drug Administration, 5630 Fishers Lane, rm. 1061...
Sherbino, Jonathan; Van Melle, Elaine; Bandiera, Glen; McEwen, Jill; Leblanc, Constance; Bhanji, Farhan; Frank, Jason R; Regehr, Glenn; Snell, Linda
As emergency medicine (EM) education evolves, a more advanced understanding of education scholarship is required. This article is the first in a series of three articles that reports the recommendations of the 2013 education scholarship consensus conference of the Academic Section of the Canadian Association of Emergency Physicians. Adopting the Canadian Association for Medical Education's definition, education scholarship (including both research and innovation) is defined. A rationale for why education scholarship should be a priority for EM is discussed.
... scholarships must reapply annually to continue to receive funding beyond the initial award period. Students who... degree-granting program at an accredited college or university. (g) Graduate scholarships are available... 25 Indians 1 2010-04-01 2010-04-01 false How can I get an agriculture scholarship? 166.903 Section...
Describes feminist scholarship as a pluralistic, activist form of scholarship, which sees gender as the primary category of social organization. Claims that until recently, feminist scholarship has contributed little to the field of communication research, and that it is needed in order to give a voice to women's concerns. (MM)
This article explores the relationship between democracy, citizenship and scholarship through the notion of voice. The conception of voice in current policy operates governmentally, and shores up an identity ordered according to existing classifications and choices rather than destabilising it, and enabling critique. Rather than leading to an…
Meleis, Afaf Ibrahim
Progress in the discipline of nursing is predicated on the development of a community of scholars who have a passion for substance. Nurse educators are challenged to develop programs and environments that stimulate and nurture scholarship. Includes a discussion of strategies for development of scholarly doctoral education. (Author)
Ebben, Maureen; Murphy, Julien S.
The rapid rise of MOOCs (Massive Open Online Courses) signals a shift in the ways in which digital teaching and learning are engaged in and understood. Drawing upon a comprehensive search of nine leading academic databases, this paper examines the initial phase of MOOC scholarship (2009-2013), and offers an analysis of these empirical studies that…
Relles, Stefani; Clemens, Randall
The purpose of this paper is to introduce the "Do It Yourself" (DIY) framework as a mode of critical qualitative scholarship. The authors argue that the production and distribution methods used by punks, zine-makers, graffitists, and skateboarders--among others--may support the social justice intentions of critical qualitative inquiry.…
This article uses postcolonial scholarship to understand the knowledge and cultural politics that underpin Australian-provided transnational higher education (TNHE) programmes in Singapore and Malaysia. A case is made for TNHE practices to develop an "engaged pedagogy" and "ethics of care" as it relates to transnational…
Farnia, Forouzan; Nafukho, Fredrick Muyia
Purpose: The purpose of this study is to review and synthesize pertinent emotional intelligence (EI) research within the human resource development (HRD) scholarship. Design/methodology/approach: An integrative review of literature was conducted and multiple electronic databases were searched to find the relevant resources. Using the content…
The funding will provide scholarships to master's students in schools of public health, economics, agriculture, environment, and other disciplines related to tobacco control ... Agent(e) responsable du CRDI ... Prevalence and predictors of cigarette smoking among adolescents of Ethiopia : school based cross sectional survey.
Vardi, Iris; Quin, Robyn
The move toward recognizing teaching academics has resulted in the Scholarship of Teaching and Learning (SoTL) gaining a greater prominence within the academy, particularly through the academic promotions system. With several Australian universities now providing opportunities for teaching staff who do not engage in research to be promoted, it is…
Asks faculty members whether doctoral candidates in journalism/mass communication received a fundamental education in the scholarship and practices of teaching and whether their institutions model a culture in which teaching is important. Finds little evidence that teachers in higher education will have mentored teaching experiences before facing…
Pifer, Meghan J.; Reisboard, Dana; Staulters, Mimi; Li, Xiaobao; Gozza-Cohen, Mary; McHenry, Nadine; Schaming, Susan; Gilio, Brenda
This article describes the evolution of a faculty scholarship symposium within the school of education at a regional comprehensive university. The article outlines the initial structure and goals of the symposium as well as the development of the model over time. The influence of leadership, culture, and individual goals and backgrounds are…
Ross, Colin A.
The author reviewed a two-part critique of dissociative identity disorder published in the "Canadian Journal of Psychiatry". The two papers contain errors of logic and scholarship. Contrary to the conclusions in the critique, dissociative identity disorder has established diagnostic reliability and concurrent validity, the trauma histories of…
Varkey, Sapna; Smirnova, Olga; Gallien, Tara Lee
Engaged scholarship (ES) entails a symbiotic relationship between the community and the university. This article reports results from an evaluation of an ES symposium Eastern Carolina University held to increase awareness of ES as a means for integrating research, teaching, and service and to potentially change unfavorable perceptions about ES…
Blackburn, Robert T.; And Others
A study compared selected personal and environmental motivational variables in college faculty with allocation of work effort to research, scholarship, and service. Faculty were from eight liberal arts and sciences departments in a range of institution types. For all institutional types, self-valuation motivators significantly accounted for the…
Franks, Tara M.
As an emerging interest area, positive communication scholarship focuses on issues of happiness and well-being in a variety of social contexts. Borrowing from positive psychology and happiness literature (Lyubomirsky, 2008), positive communication research explores expressions of gratitude, kindness, compassion, and forgiveness, as well as issues…
Fenner, Christopher J.; Pitrowski, Chris
Since the advent of Facebook, researchers across academic disciplines have examined the nature and scope of scholarship regarding this SNS. Based on a content analysis approach, Piotrowski (2012) reported that many popular issues in the media on the topic of Facebook are largely ignored by research investigators. Due to the proliferation of…
Farah, Abdulkadir Osman
on qualitative data collected through interviews, focus groups and discussions with African students in Istanbul, Turkey, this paper finds that the activities as well as the meaning making of African students towards existing Turkish educational and scholarship opportunities, remain essential in understanding...
Based on a survey of approximately 40 professionals involved in various disciplines associated with international education across Canada, this study examines Canada's (federal, provincial, and territorial government) offering of scholarships to international students. Focused at the university level, the study elaborates on relevant international…
Heinemann, Robert L.
This paper deals with issues of identity--lately, many institutions of higher education, especially small and medium-size colleges, seem to be confused in terms of function. Pointing out that all institutions seem to have been encouraged to balance their scholarship in terms of Ernest L. Boyer's prescribed functions of research discovery,…
Background. Mosvold Hospital is one of 5 district hospitals providing care for 555 000 indigent people in the Umkhanyakude district, northern KwaZulu-Natal. Recruitment of professional staff is an ongoing challenge for hospital management. An innovative, locally based scholarship scheme, the Friends of Mosveld ...
Hyman, T. A.
The Caribbean has the lowest tertiary enrolment in the Western Hemisphere. This figure currently stands at 10% of the population, instead of a desired 30%.  Jamaica specifically, has seen a decline in tertiary education enrolment at major institutions such as the University of Technology, Northern Caribbean University, with the only exception being the University of the West Indies showing a marginal increase of 3.6% in 2016. The inability to cover the cost of tertiary education by citizens is a deterrent - despite government subsidies of up to 80%. Scholarship resources exist in Jamaica, but the challenge is the small number of scholarships granted, in proportion to a large applicant pool. Consequently, only the highest performing students are selected at the expense of other higher performing students. Interestingly though, scholarship resources exist internationally for tertiary studies. In the United States for example, US$100 million funds go unclaimed each year due to a lack of awareness. The European Union (EU) will also invest 80 million Euros in research and innovation from 2014 to 2020, with these funds air marked for partnerships between the EU and the rest of the world. The overall aim of this research is to assess the awareness of Jamaicans ages 17 to 45 years, in terms of their knowledge of these international funds, their perceptions of scholarships as a source of tertiary education financing, and preferences for physical locations of study.  UWI Professor Archibald McDonald
Southern Education Foundation, 2011
Georgia is one of seven states that currently allow tax credits for scholarships to private schools. Georgia's law was enacted in May 2008 in order to assist low income students to transfer out of low performing public schools. Operations under the new act began in late 2008. The law permits taxpayers in Georgia to reduce their annual state taxes…
This study seeks to inform the debate over a proposal in Maryland to give tax credits to businesses for contributions to organizations that provide scholarships to K-12 private schools or which contribute to innovative educational programs in the public schools. The study constructs a model to determine the fiscal impact of a tax-credit…
Jacklin, Carol Nagy; McBride-Chang, Catherine
Feminism has helped shape developmental psychology, and feminist scholarship has made its primary contributions to the study of child development in the following major areas: (1) weakening the "male as norm" concept; (2) changing "mother blaming" for children's problems; and (3) theory and research on sex role socialization.…
In 2001, the Bill & Melinda Gates Foundation launched the multi-year, multi-million dollar Washington State Achievers Scholarship program. Concerned about disparities in college participation for low-income students in the state of Washington versus their wealthier peers, the Gates Foundation partnered with the College Success Foundation…
Honig, Judy; Smolowitz, Janice; Larson, Elaine
As nursing academia responds to shifts in nursing education--the emergence of clinically focused doctoral degrees and an emphasis on evidence-based practice, comparative effectiveness, and translational research, nursing scholarship is undergoing transformation. This article outlines guidelines for appointment and promotion that incorporate the academic tripartite and are relevant for all faculty. A clear and equitable pathway for professorial advancement for the both the clinician and research faculty is delineated. Without such clarity and equity, the unique contributions of clinical and research scholars and the synergy that results from these distinctions will not be garnered. Although there is significant overlap in the criteria, there are also distinguishing scholarly activities and outcomes. For each standard at each rank, unique sample criteria of clinical and research scholarship are outlined and the shared scholarly activities that demonstrate the standard. Using an adaptation of Boyer's model, the guidelines incorporate a broadened view of nursing scholarship and offer a framework for nursing academia that recognizes new ways of knowledge. Although recognizing the coexistence of science and practice, these guidelines offer a clear trajectory for advancement in the professorial role that applies an expanded perspective of and provide a framework for nursing scholarship. Copyright © 2013 Elsevier Inc. All rights reserved.
Winne, Philip H.
The trajectory of scholarship about self-regulated learning (SRL) originates in mid-19th-century writings about learners' sense of responsibility in self education. Although Descartes's 17th-century writings implied mental activities consistent with metacognition, a central feature of SRL, these were inarticulate until Flavell and colleagues'…
While a number of studies report on how a scholarship of teaching and learning (SoTL) has been implemented in particular disciplines or faculties, arguably much less is known about how this can be achieved university-wide. This paper brings the lens of SoTL retrospectively, from the vantage position of a university leader, to a range of teaching…
Cecilia U D Stenfors
Full Text Available BACKGROUND: Cognitive complaints involving problems with concentration, memory, decision-making and thinking are relatively common in the work force. The sensitivity of both subjective and objective cognitive functioning to common psychiatric conditions, stress levels and to cognitive load makes it plausible that psychosocial working conditions play a role in cognitive complaints. Thus, this study aimed to test the associations between psychosocial work factors and cognitive complaints in nationally representative samples of the Swedish work force. Cross-sectional (n = 9751 and prospective (n = 3644; two time points two years apart sequential multiple regression analyses were run, adjusting for general confounders, depressive- and sleeping problems. Additional prospective analyses were run adjusting for baseline cognitive complaints. CROSS/SECTIONAL RESULTS: High quantitative demands, information and communication technology (ICT demands, under qualification and conflicts were positively associated with cognitive complaints, while social support, good resources at work and over qualification were negatively associated with cognitive complaints in all models. Skill discretion and decision authority were weakly associated with cognitive complaints. Conflicts were more strongly associated with cognitive complaints in women than in men, after adjustment for general confounders. PROSPECTIVE RESULTS: Quantitative job demands, ICT demands and under qualification were positively associated with future cognitive complaints in all models, including when adjusted for baseline cognitive complaints. Decision authority was weakly positively associated with future cognitive complaints, only after adjustment for depressive- and sleeping problems respectively. Social support was negatively associated with future cognitive complaints after adjustment for general confounders and baseline cognitive complaints. Skill discretion and resources were negatively
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.
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.
Full Text Available The purpose of this research is to examine factors that may affect fraud on financial statements that could encourage the emergence of corruption by management. This research uses banks as an industry sample because the banking industry is highly regulated and should report their financial statement to a central bank. Meanwhile, banks still frequently have fraudulent financial statements. Good corporate governance mechanisms indicated that banks have the capability to detect fraud in financial statements. This research focuses on testing factors that may affect the financial statements fraud which lead to the corruption of management. The data used in this research is financial statement data. Corporate governance mechanisms tested in this study are the number of commissioners, percentage of independent directors, number of commissioners meeting, percentage of largest share ownership, managerial ownership, long tenure of commissioners, and type of auditor. This research found that the number of commissioners and managerial ownership affects management's fraud, while the number of independent directors, the number of commissioners meeting, a long tenure managing director, large share ownership, and the type of auditor has no effect on fraud.
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.
complaints of vaginal bleeding with or without pains, history of amenorrhea or infertility ; clinical and ultrasound impressions of early pregnancy complaints including ectopic pregnancies and pelvic inflammatory diseases (PID) with exclusion of uro-genital and gastrointestinal complaints/ cases. Pregnancies greater than 12 ...
... complaints of vaginal bleeding, with or without pain, history of amenorrhea or infertility, clinical and ultrasound impression of early pregnancy complaints, including ectopic pregnancies and pelvic inflammatory diseases (PID), with exclusion of urogenital and gastrointestinal complaints/cases. Pregnancies greater than 12 ...
... Certain Credit Card Complaint Data AGENCY: Bureau of Consumer Financial Protection. ACTION: Notice of... Bureau plans to exercise its discretion to publicly disclose certain credit card complaint data that do not include personally identifiable information. The Bureau receives credit card complaints from...
... 25 Indians 1 2010-04-01 2010-04-01 false Customer complaint procedures. 141.59 Section 141.59... THE NAVAJO, HOPI AND ZUNI RESERVATIONS Enforcement Powers, Procedures and Remedies § 141.59 Customer complaint procedures. (a) Any customer of a licensee may file a complaint with the Commissioner alleging...
... local franchise authority may file rate complaints with the Commission within 180 days of the effective... that increase the local franchise authority receives more than one subscriber complaint concerning the increase. (b) Before filing a rate complaint with the Commission, the local franchise authority must first...
Office complaint redressal committee. CIRCULAR. In terms of the guidelines issued by DoPT vide its office memorandum dated 13.02.1998 an appropriate complaint mechanism should be created in every organization for redressal of the complaint in connection with sexual harassment of working women. Accordingly ...
Donawa, M E
The importance of customer complaints for providing valuable information on the use of medical devices is clearly reflected in United States (US) and European quality system requirements for handling complaints. However, there are significant differences in US and European complaint handling requirements. This article will discuss those differences and methods for ensuring compliance.
Joosten, A; Mazeland, H; Meyboom-de Jong, B
BACKGROUND: Dutch GPs are frequently consulted by patients presenting physical complaints which have a psychosocial cause. Until now, this type of complaint has often been the subject of study, but the way in which psychosocial explanations for complaints are broached and discussed has not yet been
... AND APPROVAL OF PERSONS UNDER THE INTERCOUNTRY ADOPTION ACT OF 2000 (IAA) Oversight Through Review of... resolution of complaints; (4) Generate reports designed to show possible patterns of complaints; and (5... will be accessible through the Department's website to persons who wish to file complaints. Such forms...
... 47 Telecommunication 4 2010-10-01 2010-10-01 false Rate change while complaint pending. 76.1606... MULTICHANNEL VIDEO AND CABLE TELEVISION SERVICE Notices § 76.1606 Rate change while complaint pending. A regulated cable operator that proposes to change any rate while a cable service tier complaint is pending...
M. Ertaç ATİLA
Full Text Available The aim of this study is to determine views of academic staff who have been to the United States in order to do a research study by means of scholarships and support programs provided by the Higher Education Council or Scientific or Technological Research Council of Turkey about the scholarship programs. The qualitative study is carried out as a holistic multiple case study research design. The data were gathered through semi-structured interviews from 10 academic staff who participated the scholarship program. Data were analyzed with content analysis technique. The results indicated that application process, time and financial resources were important for the preferences of academic staff in scholarship and support programs. The main reasons for applying the scholar program to undertake an international research study are grouped under three headings as academic, socio-cultural and foreign language improvements. The main influencing factors behind the researchers' preferences to go the United States are its' level of advancements in scientific research and peer influence. Concerning the duration of a research study in abroad the participants thought that 6 months to one year is adequate time and this time depends on the foreign language skills of the researchers, the field of study, subject and project. The main drawbacks of an international research study visit are the long waiting times for having the United States visa with no adequate support, the cost of health insurance and visa, lack of speaking foreign language skills, and adaptation time in the first arrival. As a result, the experienced participants suggested that the future scholarships have to cover health insurance; the researchers have to be supported for developing their foreign language skills and develop a clear research agenda and project prior to going abroad.
Following a lengthy strike, several hundred delivery drivers filed workers compensation claims for occupational hearing loss. We were asked to evaluate the noise exposure of the drivers during their in-plant tasks. In-plant exposures were not predictive of any hearing loss. A comparison of audiometric data for the claimants revealed consistent hearing loss independent of duration of employment or age. These discrepancies between observations and common understanding of dose-response relationships between noise exposure and hearing loss led to further investigation, ultimately resulting in the dismissal of all claims against the employer who then filed an action against the claimant's attorneys and physician under the Racketeering in Corrupt Organizations Act (RICO). The details of the legal complaint, which reads like a detective novel, can be found at the United States District Court for the Southern District of New York [93 Civ. 7222 (LAP)].
Warren, Mark R.; Calderón, José; Kupscznk, Luke Aubry; Squires, Gregory; Su, Celina
Contrary to the charge that advocacy-oriented research cannot meet social science research standards because it is inherently biased, the authors of this article argue that collaborative, community-engaged scholarship (CCES) must meet high standards of rigor if it is to be useful to support equity-oriented, social justice agendas. In fact, they…
Full Text Available The complaint about the protraction of proceedings (“contestaţia privind tergiversarea judecății” has the role of sanctioning the passivity of the court of law which does not use the means necessary for correcting irregular conduct, or even worse, it disregards the legal provisions requiring a certain conduct from the court itself. The complaint about the protraction of proceedings should not be seen as a possibility to sanction the judge empowered to solve the case. This appeal is actually a remedy provided by law, intended to correct those situations in which the court of law is causing undue delay to the cases, or even more, it doesn`t take the necessary measures for protecting the right to a fair trial within a reasonable and foreseeable time.
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
... apply to any debt based in whole or in part on conduct in violation of the antitrust laws or to any debt... antitrust laws or any claim involving fraud, the presentation of a false claim, or misrepresentation on the... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Antitrust, fraud, tax...
Full Text Available This article examines how worldwide governance, global competiveness, and other institutional determinants have influenced the number of accounting fraud cases in several countries. The researchers have focused more closely on the importance of ‘good governance’ as one of the indicators of development objectives in itself. The institutional perspective is employed to explain the complexity of frauds in different societies which can be compatible for the purposes of international judgments in order to increase the effectiveness of previous forensic accounting theories. In this paper, a linear regression model is tested where governance, competitiveness, and other institutional variables are associated with a measure of accounting fraud cases. From our results, we can merely claim that an increased level of controlled corruption and political stability might reduce the number of fraud cases in various countries, while more effective and independent governance services with a higher freedom of expression seemed to increase them. The existence of accounting crimes also appeared to be a suitable proxy of better competitiveness. Anglo-Saxon countries have more stated fraud cases than other countries, attributed, perhaps, to the finest commercial courts with the most professional and least corrupt judges in the world, with centuries of precedent cases and experience in dealing with fraud. Moreover, we believe that a better understanding of fraud detection is a potentially important element in forensic accounting analytics in the success of governance policies to enhance development and reduce the risk of bankruptcies related to the reported fraud cases of enterprises.
... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Fraud in connection with the clearing of transactions on a derivatives clearing organization. 39.7 Section 39.7 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION DERIVATIVES CLEARING ORGANIZATIONS § 39.7 Fraud in connection...
... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Fraud in or in connection with... Securities Exchanges COMMODITY FUTURES TRADING COMMISSION GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT Definitions § 1.1 Fraud in or in connection with transactions in foreign currency subject to the...
... of antitrust laws, or to any debt involving fraud, presentation of a false claim, or... violation or fraud, a false claim, misrepresentation, or other criminal activity or misconduct, the Secretary shall refer the debt to the Office of the Inspector General for review. (3) Upon the determination...
Bouzembrak, Y.; Marvin, H.J.P.
Because food fraud can harm human health and erode consumer trust, it is imperative that it is detected at an early stage. Therefore the aim of this study was to predict the expected food fraud type for imported products for which the product category and country of origin are known in order to
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…
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
Bermejo, Isaac; Nicolaus, Leonhard; Kriston, Levente; Hölzel, Lars; Härter, Martin
To ensure an adequate health care of migrants, differentiated information on the association of cultural background and migration related factors and psychosomatic complaints are necessary. Cross-sectional questionnaire based survey regarding psychosomatic complaints of migrants from Turkey (n = 77), Italy (n = 95), and Spain (n = 67) and ethnic German resettled from the states of the former Soviet Union (n = 196). Questionnaires distributed by non-health specific counselling agencies of welfare associations. The cultural background was a relevant factor for psychosomatic complaints, showing higher complaints in Turkish and ethnic German resettled migrants, also compared to a sample of age corresponding Germans. In contrast, Spanish and Italian migrants showed a lower risk for psychosomatic complaints. Also gender, feeling unwell in Germany and fatalism showed a significant association with psychosomatic complaints. Migrants in Germany do not have per se a higher risk for psychosomatic complaints. A distinct differentiation by cultural background is necessary. © Georg Thieme Verlag KG Stuttgart · New York.
Ni Kadek Ariasih
Full Text Available STMIK STIKOM Indonesia is one of the institutions in the field of computer-based education. In order to support the effectiveness of the implementation of teaching and learning activities that take place, it is need a service that support the availability of adequate class facilities and complaints services if there are constraints on facilities in the classroom. So far, the management of complaints complaints against classroom facilities or in the labarotorium which is handled by the Household Management Section is still on manua basis. In terms of record and handle complaints it is required information system which called STIKI Class Facilities E-Complaint. This system can assist the Household Management Section in monitoring complaints from the condition of existing room facilities if experiencing problems and also can improve the quality of service in handling complaints. The software development process model used is prototype and Web-based model with PHP and MySQL database.
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.
La primera de las tres conclusiones de este estudio es que el fraude puede adoptar una amplia gama de formas, desde las violaciones de procedimiento a la ley electoral (con o sin la intención de alterar los resultados) hasta el abierto uso de la violencia en contra de los votantes. Segunda, aun cuando la manipulación del voto es parte integral de la competencia electoral, rara vez desempeña un papel decisivo. En todo caso, el fraude debilita la estabilidad política, ya que puede ser crucial c...
Ponce de León Atria, Macarena
Este artículo busca comprender las complejidades de la competencia electoral por el poder político en Chile en los inicios de su institucionalización. El fraude, sobre todo el cohecho, junto a la rotativa ministerial durante la llamada República Parlamentaria (1891-1925) han sido argumentos recurrentes en la historiografía para probar la crisis política del período. Este artículo cambia el foco sobre el parlamentarismo y el tipo de fraude, e intenta probar que, entre las diversas estrategias ...
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.
Full Text Available This paper aims to examine the influence of individual morality and internal controls on individuals’ propensity to commit accounting fraud at the local government level. This is a quasi-experimental research paper. Individual morality and internal controls are hypothesized to be having an interaction with each other in influencing the propensity to commit accounting fraud. Individuals who have low levels of moral principles are hypothesized to have the tendency to commit accounting fraud in the absence of any internal controls. To test this, a 2x2 factorial experiment was conducted involving 57 students from the Masters in Economics Development programme at Gadjah Mada University. The result shows that there is an interaction between individual morality and internal controls. The absence of internal controls does not cause an individual with high moral principles to commit accounting fraud. However, individuals with low morality levels tend to commit accounting fraud when internal controls are absent.
Full Text Available A recent edition of ALT-J made a call for papers that looked at ‘theoretical approaches in digitally mediated environments'. A key part of this call was to use the Boyer Model of Scholarship as a frame of reference. The authors felt that there were limitations to this model which could be addressed in light of the recent moves to develop Open Scholarship. Our concern with Boyer is that he suggests a separation between researchers, who ‘build new knowledge through traditional research' and teachers who ‘study teaching models and practices to achieve optimal learning'. Boyer identifies four ‘Types' of Scholarship, those of Discovery, Integration, Application and Teaching (DIAT, but places the responsibility for ‘creative work in established field', with the traditional researcher role (Discovery. Furthermore this model implies a linear flow concerning how new knowledge becomes a part of teaching, implying that the teaching is mostly instructional, with a limited view of how new and emerging pedagogies might be utilised. The Learner-Generated Contexts Research Group has been concerned to develop a co-creation approach to learning and find this separation curious. We argue that using the Pedagogy, Andragogy, Heutagogy (PAH Continuum enables more flexible approaches, through a mix of PAH, allowing for a wide range of technology uses, which also changes the relationship to research. We look at how we might both apply a co-creation approach to Boyer's model, inspired by the Open Scholar movement, and also make DIAT more iterative and less discrete. Consequently we have both extended Boyer's DIAT system to include Co-creating as an additional type and changed some ‘measures of performance' to enable an iterative process of scholarship to emerge which also involves learners. We also examine how network effects ‘enable generative network effects to occur' on scholarship and how applying Epistemic Cognition to evolving subject frameworks
... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Service of complaint and other papers. 901.36... Termination of Enrollment § 901.36 Service of complaint and other papers. (a) Complaint. The complaint or a... papers other than complaint. Any paper other than the complaint may be served upon the respondent as...
Synthia Madya Kusumawati; Ancella A. Hermawan
Financial statement fraud has cost market participants, including investors, employees, creditors, and pensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality, integrity, and transparency of financial information. Financial statement fraud is a serious threat to market participants’ confidence in published audited financial statements. Financial statement fraud has recently received considerable attention from the business community, accou...
... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Fraud in connection with... Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION LEVERAGE TRANSACTIONS § 31.3 Fraud... fraud or deceit upon any person, in, or in connection with (1) an offer to make or the making of, any...
... executive agency suspects violations of 40 U.S.C. 559, fraud, bribery, or criminal collusion in connection... an executive agency suspects violations of 40 U.S.C. 559, fraud, bribery, or criminal collusion in.... 559, fraud, bribery, or criminal collusion in connection with the disposal of personal property, the...
Full Text Available Engaged scholarship, a movement that has been growing steadily since 1995, offers a new way of bridging gaps between the university and civil society. Numerous papers and reports have been published since Boyer's foundational discourse in 1996. Yet, beyond a growing interest in orienting universities' missions, we observed a lack a formal definition and conceptualization of this movement. Based on a scoping review of the literature over the past 20 years, the objective of this article is to propose a conceptualization of engaged scholarship. More specifically, we define its values, principles, and processes. We conclude with a discussion of the implications of this new posture for faculty and students, as well as for the university as an institution.
Beaulieu, Marianne; Breton, Mylaine
Engaged scholarship, a movement that has been growing steadily since 1995, offers a new way of bridging gaps between the university and civil society. Numerous papers and reports have been published since Boyer’s foundational discourse in 1996. Yet, beyond a growing interest in orienting universities’ missions, we observed a lack a formal definition and conceptualization of this movement. Based on a scoping review of the literature over the past 20 years, the objective of this article is to propose a conceptualization of engaged scholarship. More specifically, we define its values, principles, and processes. We conclude with a discussion of the implications of this new posture for faculty and students, as well as for the university as an institution. PMID:29489870
Emergency medicine (EM) education is becoming increasingly challenging as a result of changes to North American medical education and the growing complexity of EM practice. Education scholarship (ES) provides a process to develop solutions to these challenges. ES includes both research and innovation. ES is informed by theory, principles and best practices, is peer reviewed, and is disseminated and archived for others to use. Digital technologies have improved the discovery of work that informs ES, broadened the scope and timing of peer review, and provided new platforms for the dissemination and archiving of innovations. This editorial reviews key steps in raising an education innovation to the level of scholarship. It also discusses important areas for EM education scholars to address, which include the following: the delivery of competency-based medical education programs, the impact of social media on learning, and the redesign of continuing professional development. PMID:26594270
Beaulieu, Marianne; Breton, Mylaine; Brousselle, Astrid
Engaged scholarship, a movement that has been growing steadily since 1995, offers a new way of bridging gaps between the university and civil society. Numerous papers and reports have been published since Boyer's foundational discourse in 1996. Yet, beyond a growing interest in orienting universities' missions, we observed a lack a formal definition and conceptualization of this movement. Based on a scoping review of the literature over the past 20 years, the objective of this article is to propose a conceptualization of engaged scholarship. More specifically, we define its values, principles, and processes. We conclude with a discussion of the implications of this new posture for faculty and students, as well as for the university as an institution.
Emergency medicine (EM) education is becoming increasingly challenging as a result of changes to North American medical education and the growing complexity of EM practice. Education scholarship (ES) provides a process to develop solutions to these challenges. ES includes both research and innovation. ES is informed by theory, principles and best practices, is peer reviewed, and is disseminated and archived for others to use. Digital technologies have improved the discovery of work that informs ES, broadened the scope and timing of peer review, and provided new platforms for the dissemination and archiving of innovations. This editorial reviews key steps in raising an education innovation to the level of scholarship. It also discusses important areas for EM education scholars to address, which include the following: the delivery of competency-based medical education programs, the impact of social media on learning, and the redesign of continuing professional development.
John F. Barber
Full Text Available At first thought, combining storytelling, digital tools, and humanities seems improbable. For example, digital storytelling is characterized by interactivity, nonlinearity, flexible outcomes, user participation, even co-creation. Such affordances may be disruptive to traditional humanities scholars accustomed to working alone, with physical objects, and following established theoretical guidelines. However, they may be quite appealing to those seeking new opportunities for cross-disciplinary, iterative approaches to practice-based humanities scholarship and pedagogy. This essay defines digital storytelling as a combination of storytelling techniques, digital affordances, and humanities foci, describes several forms of digital storytelling, outlines frameworks and outcomes associated with their use, and promotes digital storytelling as providing new opportunities for humanities scholarship and teaching, especially with regard to critical thinking, communication, digital literacy, and civic engagement.
Suarez-Balcazar, Yolanda; Mirza, Mansha Parven; Hansen, Anne Marie Witchger
Today, more than ever, occupational therapists are engaged in close partnerships with community organizations and community settings such as service agencies, refugee and immigrant enclaves, and faith-based organizations, to name a few, for the purpose of engaging in scholarship of practice. However, we know little about the views of community partners regarding the development and sustainability of university-community partnerships. The purpose of this article is twofold: First, we will describe a pilot study in which we gathered qualitative data from community partners engaged in scholarship of practice with faculty and students, regarding their views about benefits of partnerships, challenges, and characteristics of sustainable partnerships. Second, based on this pilot study and extensive experience of the authors, we propose a revised version of a partnerships model available in the literature. We illustrate the model through examples of the authors' collective experiences developing and sustaining successful university-community partnerships.
Gartner, William B.
This article argues for alternative forms of inquiry for exploring aspects of entrepreneurship scholarship that are often unseen, ignored or minimized. The label, ‘The European School of Entrepreneurship’, might serve as a useful rubric for identifying a community of scholars with tendencies...... towards the following: (1) an interest in the history of ideas that inform entrepreneurship scholarship, (2) a willingness to step outside of the entrepreneurship ﬁeld, itself, to embrace a variety of ideas, particularly from philosophy and the humanities and (3) a concern for the ‘other’, so...... as to challenge the unspoken and often unrecognized ‘taken-for-granted’ aspects of what entrepreneurship is and what it might be. Such tendencies are fundamentally different by degree (rather than contrast) from current norms; yet, these tendencies can make a signiﬁcant difference in current scholarly practice...
Thammasitboon, Satid; Darby, John B; Hair, Amy B; Rose, Karen M; Ward, Mark A; Turner, Teri L; Balmer, Dorene F
The Accreditation Council for Graduate Medical Education requires residency programs to provide curricula for residents to engage in scholarly activities but does not specify particular guidelines for instruction. We propose a Resident Scholarship Program that is framed by the self-determination theory (SDT) and emphasize the process of scholarly activity versus a scholarly product. The authors report on their longitudinal Resident Scholarship Program, which aimed to support psychological needs central to SDT: autonomy, competence, and relatedness. By addressing those needs in program aims and program components, the program may foster residents' intrinsic motivation to learn and to engage in scholarly activity. To this end, residents' engagement in scholarly processes, and changes in perceived autonomy, competence, and relatedness were assessed. Residents engaged in a range of scholarly projects and expressed positive regard for the program. Compared to before residency, residents felt more confident in the process of scholarly activity, as determined by changes in increased perceived autonomy, competence, and relatedness. Scholarly products were accomplished in return for a focus on scholarly process. Based on our experience, and in line with the SDT, supporting residents' autonomy, competence, and relatedness through a process-oriented scholarship program may foster the curiosity, inquisitiveness, and internal motivation to learn that drives scholarly activity and ultimately the production of scholarly products.
Full Text Available The need to further integrate SoTL into college and university cultures has been discussed relatively frequently in recent teaching and learning literature. While a number of useful strategies to assist in this task have been advanced, one especially promising suggestion is the development of organized, institutionally-recognized scholarship institutes. Centres or units of this sort have been created at higher education institutions in a number of countries, but little published information currently exists about the design of these institutes or the experiences of individuals affiliated with them. To that end, the present study sought to examine the perceived benefits, challenges and design features of teaching and learning scholarship institutes at research-intensive universities worldwide. A website scan and a survey of individuals affiliated with these units were used to collect qualitative and quantitative data of relevance to the research questions. Based on the findings, and on ideas from the existing research institute and scholarship of teaching and learning literatures, a series of recommendations for individuals and campuses interested in developing effective SoTL institutes are provided.
Thammasitboon, Satid; Darby, John B.; Hair, Amy B.; Rose, Karen M.; Ward, Mark A.; Turner, Teri L.; Balmer, Dorene F.
Background The Accreditation Council for Graduate Medical Education requires residency programs to provide curricula for residents to engage in scholarly activities but does not specify particular guidelines for instruction. We propose a Resident Scholarship Program that is framed by the self-determination theory (SDT) and emphasize the process of scholarly activity versus a scholarly product. Methods The authors report on their longitudinal Resident Scholarship Program, which aimed to support psychological needs central to SDT: autonomy, competence, and relatedness. By addressing those needs in program aims and program components, the program may foster residents’ intrinsic motivation to learn and to engage in scholarly activity. To this end, residents’ engagement in scholarly processes, and changes in perceived autonomy, competence, and relatedness were assessed. Results Residents engaged in a range of scholarly projects and expressed positive regard for the program. Compared to before residency, residents felt more confident in the process of scholarly activity, as determined by changes in increased perceived autonomy, competence, and relatedness. Scholarly products were accomplished in return for a focus on scholarly process. Conclusions Based on our experience, and in line with the SDT, supporting residents’ autonomy, competence, and relatedness through a process-oriented scholarship program may foster the curiosity, inquisitiveness, and internal motivation to learn that drives scholarly activity and ultimately the production of scholarly products. PMID:27306995
Feb 4, 2015 ... respect to economic and sanitary issues. ... products with Tsp509I and AluI restriction enzymes. .... specific PCR assay was found to be rapid and cost ... produced specific fragments of about 195 bp for ruminant ... industries. ... Fraud identification in industrial meat ... Application of an indirect ELISA and a.
Full Text Available Using research grants administrators and their clients (academic researchers as the lens, this paper investigated the relevance and implication of a fraud prevention policy at a University of Technology (UoT in South Africa. The paper adopted a quantitative approach in which closed-ended questions were complemented by open-ended questions in the survey questionnaire in the attempt to capture the perceptions of both research grants administrators and their clients on the relevance and implications of a fraud and irregularity prevention policy. The results indicate that both research grants administrators (71.4 %, and their clients (73% do not know if UoTx has a fraud and irregularity policy. While only 36% of research grants administrators indicated that they would feel safe reporting deceitful activities, a slight majority (59% of the clients reported same. With regards to the steps to follow to report fraudulent activity, it was noted that while all (100% the research grants administrators noted that they were clueless, ironically an overwhelming majority of their clients indicated otherwise. Notwithstanding, both research grants administrators and their clients (93% and 95% respectively concurred that a fraud prevention policy was necessary for UoTx. The implication is that having phenomenal controls that are not effectively publicized, monitored or worse still overridden by someone are useless.
Full Text Available The objective of this study is to identify and analyze the main correlations and implications offraud and error in the business environment and in the financial scandals occurred in the last decade. Theapproach envisages a synthesis and antithesis of the ideas found on this subject in the specialty literature, ofthe regulations issued by various international bodies. To achieve the established objectives, we used aconstructive methodology to identify criticism, presentations and developed a speech with view to a moreefficient and effective fraud and error risk management. The results of the study show that the major financialscandals and hence the global economic crisis are based largely on fraudulent maneuvers of significantproportions. By using "creative accounting" in fraud and error, famous companies have managed to distortreality for their performance and market position, misleading the users’ perception. This study is a theoreticalhaving implications for a future empirical study.The study contributes to auditing literature diversification inthe field of risk of fraud and error. An additional perspective is gained by addressing the financial crisis andsome famous bankruptcies by way of the financial auditors activity and the fraud and error risk.
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
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.
PROF. O. E. OSUAGWU
Sep 1, 2013 ... processes. Fraud is a million dollar business that ... unexpected risks and proactively respond to such . ... task using normal audit procedures . Firstly ... model that emulates a biological system. .... stimulate human decision-making ... Transport Planning", International Journal on Soft Computing (IJSC),.
... initiated unless the State agency has sufficient documentary evidence to substantiate fraud. The final... taken to an ADH or prosecuted without sufficient documentary evidence--which is gathered during the... determined to be not significant and was reviewed by the Office of Management and Budget (OMB) in conformance...
... initiated unless the State agency has sufficient documentary evidence to substantiate fraud. The final... taken to an ADH or prosecuted without sufficient documentary evidence--which is gathered during the... determined to be not significant and was reviewed by the Office of Management and Budget (OMB) in conformance...
..., 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...
fielding, contracting, interoperability, organizational behavior, risk management , cost estimating, and many others. Approaches range from... COSO ), (Whittington & Pany, 2012). In addition, the Federal Financial Management Improvement Act of 1996 identified internal control as an...fraud indicators within the DoD Government Purchase Card Programs and provides recommendations for improving the management of Government Purchase
The 419 codes as business unusual: the advance fee fraud online discourse. A Adogame. Abstract. No Abstract. International Journal of Humanistic Studies Vol. 5 2006: pp. 54-72. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners ...
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
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.