Fraud: zero tolerance at CERN

CERN Multimedia

2014-01-01

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

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

OpenAIRE

Bunget, Ovidiu-Constantin

2009-01-01

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

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

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Koenta Adji Koerniawan

2017-04-01

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

Holistic approach to fraud management in health insurance

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Štefan Furlan

2008-12-01

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

AN APPROACH TO FRAUD RISK MANAGEMENT

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Monica PUIU

2014-11-01

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

Security, Fraud Detection

Indian Academy of Sciences (India)

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

PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUD

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Rozmita Dewi Yuniarti Rozali

2015-12-01

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

Fraud Auditing and CPA Auditing Reform in American and Japanese

OpenAIRE

張, 影; ZHANG, Ying

2006-01-01

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

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

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Semanur Adalı

2017-09-01

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

FraudBuster: Reducing Fraud in an Auto Insurance Market.

Science.gov (United States)

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

2018-03-01

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

Fraud and plagiarisim in school and career.

Science.gov (United States)

Agud, J L

2014-10-01

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

FRAUD BETWEEN DEFINITION AND WAYS TO DEFRAUD ILLUSTRATED BY EXAMPLES

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Ionut Spatarelu

2016-12-01

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

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

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Dragomir Dimitrijevic

2016-01-01

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

An Analysis of Internal Controls and Procurement Fraud Deterrence

Science.gov (United States)

2013-12-01

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

CONSEQUENCES OF FRAUD AT THE PRESENTATION OF THE FINANCIAL STATEMENTS

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Florentina Istrate

2017-12-01

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

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

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Luminita Ionescu

2017-12-01

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

Accounting Fraud: an estimation of detection probability

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Artur Filipe Ewald Wuerges

2014-12-01

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

Legally Sustainable Solutions for Privacy Issues in Collaborative Fraud Detection

Science.gov (United States)

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

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

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

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Madan Lal Bhasin

2016-12-01

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

DETERMINAN FRAUD BELANJA BANTUAN SOSIAL PEMERINTAH DAERAH

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Dwi Ratmono

2016-12-01

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

Corruption and internal fraud in the Turkish construction industry.

Science.gov (United States)

Gunduz, Murat; Önder, Oytun

2013-06-01

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

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

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Shewangu Dzomira

2014-07-01

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

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

NARCIS (Netherlands)

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

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

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

Science.gov (United States)

2010-11-08

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

Health Fraud

Science.gov (United States)

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

PENGARUH PROFESIONALISME AUDITOR INTERNAL TERHADAP PENCEGAHAN DAN PENDETEKSIAN KECURANGAN (FRAUD

Directory of Open Access Journals (Sweden)

Mimin Widaningsih

2015-04-01

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

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

Science.gov (United States)

Neuhaus, Mathias; Wolff, Jörg; Zisky, Norbert

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

Identifying Bank Frauds Using CRISP-DM and Decision Trees

OpenAIRE

Bruno Carneiro da Rocha; Rafael Timóteo de Sousa Júnior

2010-01-01

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

Boardroom strategies for managing risks and preventing frauds

OpenAIRE

Coulson-Thomas, Colin

2017-01-01

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

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

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Madan Lal BHASIN

2016-08-01

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

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

Science.gov (United States)

Rashidian, Arash; Joudaki, Hossein; Vian, Taryn

2012-01-01

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

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

Directory of Open Access Journals (Sweden)

Arash Rashidian

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

THE RESPONSIBILITY FOR PREVENTING AND DETECTING ACCOUNTING FRAUDS FROM THE VIEWPOINT OF SELF-REGULATORY AGENCIES IN TURKEY: DE JURE STATUS AND DE FACTO APPLICATION

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Canol KANDEMİR

2013-07-01

Full Text Available TÜRKİYE’DE DÜZENLEYİCİ KURULUŞLAR AÇISINDAN MUHASEBE HİLELERİNİN ÖNLENMESİ VE ORTAYA ÇIKARILMASI SORUMLULUĞU: HUKUKÎ DURUM VE FİİLÎ UYGULAMAÖzet: Düzenleyici kuruluşların yaklaşımı ve uygulamaları muhasebe hilelerinin önlenmesi ve ortaya çıkarılması sorumluluğunun kapsamının açıklığa kavuşturulmasına yardımcı olabilmektedir. Bu kuruluşların kamunun büyük bir çoğunluğunu adîl ve yansız bir şekilde temsil edeceği varsayılmaktadır. Ayrıca aldıkları kararlar ve karar alma mantıkları hem araştırmacılara, hem de finansal bilgi kullanıcılarına olası hile şüphelileri, bu kuruluşların sorumlulardan özellikle önlemesi ve ortaya çıkarmasını istedikleri hile yöntemleri, hilelerin cezaî yönleri, hilelerin önlenmesi ve ortaya çıkarılmasında temel sorumluluklar ve denetim beklenti boşluğu konularında önemli ipuçları verebilmektedir. Yine bunlar ilgili standart, yasa ve diğer düzenlemelerin oluşturulması ve uygulanmasında önemli etki sahibi olmaktadır. Bu nedenle, bağımsız denetimle ilgili faktörleri de kapsayan bir dizi değişken ile muhasebe hileleri arasında istatistiksel olarak anlamlı bir ilişki olup olmadığını sınayan bir çalışma yapılmış ve sonuç olarak Türkiye’deki düzenleyici kuruluşun muhasebe hilelerinin önlenmesi ve ortaya çıkarılması sorumluluğunu aynı tarafa, müşteri işletme ve yönetimine yüklediği bulunmuştur. Araştırmanın bulguları Türkiye’de bir denetim-beklenti boşluğu olmadığına da işaret etmektedir.THE RESPONSIBILITY FOR PREVENTING AND DETECTING ACCOUNTING FRAUDS FROM THE VIEWPOINT OF SELF-REGULATORY AGENCIES IN TURKEY: DE JURE STATUS AND DE FACTO APPLICATIONAbstract: Self-regulatory agencies’ way of understanding and practices can help clarify the scope of the responsibility for preventing and detecting frauds. They are assumed to represent a vast majority of the public in an unbiased and

Presence of Corporate Frauds at a Global Level

Directory of Open Access Journals (Sweden)

Vranješ Svjetlana

2017-06-01

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

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

Directory of Open Access Journals (Sweden)

OLIVA, Eduardo de Camargo

2006-09-01

Full Text Available RESUMONos últimos anos, os casos de fraudes têm ocupado os meios de comunicação. O que pode contribuir para esta situação é a velocidade das mudanças no ambiente organizacional e os controles internos não estarem conseguindo acompanhar a mesma velocidade, aumentando assim o potencial de práticas de atos ilícitos. Por outro lado, o avanço tecnológico contribui para a informatização, possibilitando melhoria na detecção das fraudes. Esta investigação se propôs a verificar como as empresas praticam a prevenção às fraudes e, para tanto, efetuou-se um levantamento de campo junto as empresas de auto-peças da região do ABC a partir de um critério de estratificação tendo por base a lista do Sindipeças. Como resultado verificou-se que são utilizados alguns controles internos. Porém, o assunto fraude ainda não é tratado com a transparência e cuidados necessários e as empresas necessitariam incorporá-lo como risco inerente ao negócio.ABSTRACTFor many years the fraud cases have been occupying the communication means. One fact that could contribute for this situation are the changes in the organizations are quick and the internal controls tend not follow the same quickness, increasing the practice potential of illicit acts. On the other hand, the technological improvement contributes for information technology, which improves the fraud detection. This investigation had as purpose to verify how the companies practice fraud prevents. For that, it was done a search in some automobile part companies in the ABC region. It was used the stratification criterion, using as basis the Sindipeças list. As result, it was verified that the companies use some internal For many years the fraud cases have been occupying the communication means. One fact that could contribute for this situation are that the changes in the organizations are quick and the internal controls tend not follow the same quickness, increasing the potential practice

Perception of Communication Network Fraud Dynamics by Network ...

African Journals Online (AJOL)

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

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

Directory of Open Access Journals (Sweden)

Jamaliah Said

2017-06-01

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

Optimization of Control Self Assessment Application to Minimize Fraud

Directory of Open Access Journals (Sweden)

Wendy Endrianto

2016-05-01

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

Fraud detection tools

Directory of Open Access Journals (Sweden)

Katerina Hawlova

2013-10-01

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

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

Directory of Open Access Journals (Sweden)

K. R. Seeja

2014-01-01

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

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

Science.gov (United States)

Seeja, K R; Zareapoor, Masoumeh

2014-01-01

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

Avoiding Service Station Fraud.

Science.gov (United States)

Burton, Grace M.; Burton, John R.

1982-01-01

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

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

Directory of Open Access Journals (Sweden)

Shewangu Dzomira

2014-06-01

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

Kajian: Fraud (Kecurangan) Laporan Keuangan

OpenAIRE

Putri, Anisa

2012-01-01

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

7 CFR 276.3 - Negligence or fraud.

Science.gov (United States)

2010-01-01

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

Forensic accounting in the fraud auditing case

Directory of Open Access Journals (Sweden)

Nataša Simeunović

2016-11-01

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

Behavioural Verification: Preventing Report Fraud in Decentralized Advert Distribution Systems

Directory of Open Access Journals (Sweden)

Stylianos S. Mamais

2017-11-01

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

Fraud risks in emissions trading

International Nuclear Information System (INIS)

2010-09-01

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

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

OpenAIRE

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

2014-01-01

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

Fraud in Hospitals

OpenAIRE

Musau, Steve; Vian, Taryn

2008-01-01

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

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

Directory of Open Access Journals (Sweden)

Mu’azu Abdullahi Saulawa

2016-08-01

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

New European approach to combat VAT fraud?

NARCIS (Netherlands)

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

2014-01-01

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

Health Care Fraud: Characteristics, Sanctions, and Prevention. Briefing Report to the Honorable William V. Roth, Jr., U.S. Senate.

Science.gov (United States)

General Accounting Office, Washington, DC. Accounting and Financial Management Div.

At the request of Senator William Roth, Jr., the General Accounting Office (GAO) reviewed Medicare and Medicaid fraud investigations that agency inspectors general referred to the Department of Justice for prosecution to identify characteristics of alleged fraud against the government and to determine actions taken against those caught defrauding…

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

NARCIS (Netherlands)

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

2013-01-01

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

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

Directory of Open Access Journals (Sweden)

Michał Falkowski

2010-12-01

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

fraud detection in mobile communications networks using user

African Journals Online (AJOL)

DEPT OF AGRICULTURAL ENGINEERING

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

Fraud Education for Accounting Students.

Science.gov (United States)

Peterson, Bonita K.

2003-01-01

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

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

Science.gov (United States)

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

2017-08-01

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

SPECIFIC MECHANISMS AND METHODS FOR ESTIMATING TAX FRAUD

Directory of Open Access Journals (Sweden)

Brindusa Tudose

2016-12-01

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

Transforming practice into clinical scholarship.

Science.gov (United States)

Limoges, Jacqueline; Acorn, Sonia

2016-04-01

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.

45 CFR 235.110 - Fraud.

Science.gov (United States)

2010-10-01

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

Big data based fraud risk management at Alibaba

OpenAIRE

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

2015-01-01

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

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

Science.gov (United States)

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

2013-05-01

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

Corporate fraud and bank loans: Evidence from china

Directory of Open Access Journals (Sweden)

Yunsen Chen

2011-09-01

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

Corporate fraud and bank loans:Evidence from china

Institute of Scientific and Technical Information of China (English)

Yunsen; Chen; Song; Zhu; Yutao; Wang

2011-01-01

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

Construction fraud

NARCIS (Netherlands)

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

2011-01-01

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

Employing Artificial Intelligence To Minimise Internet Fraud

Directory of Open Access Journals (Sweden)

Edward Wong Sek Khin

2009-12-01

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

Is writing style predictive of scientific fraud?

DEFF Research Database (Denmark)

Braud, Chloé Elodie; Søgaard, Anders

2017-01-01

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

Assessment of food fraud vulnerability in the spices chain

NARCIS (Netherlands)

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

2017-01-01

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

A prescription fraud detection model.

Science.gov (United States)

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

2012-04-01

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

Identifying frauds and anomalies in Medicare-B dataset.

Science.gov (United States)

Jiwon Seo; Mendelevitch, Ofer

2017-07-01

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

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

Directory of Open Access Journals (Sweden)

Retno Wulandari

2017-05-01

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

FraudDecnService

Data.gov (United States)

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

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

Science.gov (United States)

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

2016-11-01

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

Stateless Puzzles for Real Time Online Fraud Preemption

OpenAIRE

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

2017-01-01

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

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

Science.gov (United States)

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

2018-06-01

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

Corruption, fraud and internal control

OpenAIRE

Luminiţa IONESCU

2010-01-01

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

Fraud Risk Factors and Audit Programme Modifications: Evidence from Jordan

Directory of Open Access Journals (Sweden)

Modar Abdullatif

2013-03-01

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

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

Directory of Open Access Journals (Sweden)

Reskino

2016-08-01

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

Detection of Fraud in Audit and Forensic Investigation

OpenAIRE

Kupková, Barbora

2011-01-01

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

Faith, scholarship and postmodernism

Directory of Open Access Journals (Sweden)

Susan VanZanten Gallagher

1997-03-01

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.

Fraud detections for online businesses: a perspective from blockchain technology

OpenAIRE

Cai, Yuanfeng; Zhu, Dan

2016-01-01

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

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

Directory of Open Access Journals (Sweden)

Sergei V. Arzhenovskii

2016-12-01

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

How to assess your green fraud risks

International Nuclear Information System (INIS)

2011-02-01

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

32 CFR 516.67 - Overseas cases of fraud or corruption.

Science.gov (United States)

2010-07-01

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

Perceptions of Biometric Experts on Whether or Not Biometric Modalities Will Combat Identity Fraud

Science.gov (United States)

Edo, Galaxy Samson

2012-01-01

Electronic-authentication methods, no matter how sophisticated they are in preventing fraud, must be able to identify people to a reasonable degree of certainty before any credentials are assured (Personix, 2006). User authentication is different from identity verification, and both are separate but vital steps in the process of securing…

Survey of Insurance Fraud Detection Using Data Mining Techniques

OpenAIRE

Sithic, H. Lookman; Balasubramanian, T.

2013-01-01

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

Designing Scholarships to Improve College Success: Final Report on the Performance-Based Scholarship Demonstration

Science.gov (United States)

Mayer, Alexander K.; Patel, Reshma; Rudd, Timothy; Ratledge, Alyssa

2015-01-01

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…

Financial fraud and health: the case of Spain

Directory of Open Access Journals (Sweden)

Maria Victoria Zunzunegui

2017-07-01

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

BEHAVIOR BASED CREDIT CARD FRAUD DETECTION USING SUPPORT VECTOR MACHINES

Directory of Open Access Journals (Sweden)

V. Dheepa

2012-07-01

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

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

Directory of Open Access Journals (Sweden)

Anisatul Munirah

2018-03-01

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

FRAUD IN ELECTRONIC COMMERCE

Directory of Open Access Journals (Sweden)

Valentin – Stelian Bădescu

2013-11-01

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

Decision Tree Approach to Discovering Fraud in Leasing Agreements

Directory of Open Access Journals (Sweden)

Horvat Ivan

2014-09-01

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

Tax evasion between fraud and legality

Directory of Open Access Journals (Sweden)

Opreţ Laura-Anca

2017-12-01

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

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

African Journals Online (AJOL)

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

Minority engineering scholarships, 2012.

Science.gov (United States)

2014-02-01

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...

Teaching as Scholarship

Directory of Open Access Journals (Sweden)

Shane Neely-Smith

2008-02-01

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.

User profiling and classification for fraud detection in mobile communications networks

OpenAIRE

Hollmén, Jaakko

2000-01-01

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

Decision Tree Approach to Discovering Fraud in Leasing Agreements

OpenAIRE

Horvat Ivan; Pejić Bach Mirjana; Merkač Skok Marjana

2014-01-01

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

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

Science.gov (United States)

2013-12-16

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

Fraud and Fraudulent Practices in Nigeria Banking Industry ...

African Journals Online (AJOL)

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

Continuous Fraud Detection in Enterprise Systems through Audit Trail Analysis

Directory of Open Access Journals (Sweden)

Peter J. Best

2009-03-01

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

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

Science.gov (United States)

Sharma, Anuj; Kumar Panigrahi, Prabin

2012-02-01

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

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

NARCIS (Netherlands)

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

1996-01-01

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

20 CFR 410.699a - Penalties for fraud.

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

2010-07-01

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

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

Science.gov (United States)

2010-10-01

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

Types of fraud in meat and meat products: a review

Directory of Open Access Journals (Sweden)

Espinoza T.

2015-09-01

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

Determinants of Accounting Frauds:Perceptions of Indonesian Civil Servants

Directory of Open Access Journals (Sweden)

Hadri Kusuma

2017-10-01

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

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

Directory of Open Access Journals (Sweden)

Shu-Kun Lin

2013-02-01

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

Avoiding fraud risks associated with EHRs.

Science.gov (United States)

Helton, Jeffrey R

2010-07-01

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

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

Directory of Open Access Journals (Sweden)

Zulaikha Zulaikha

2016-12-01

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

THE FORENSIC ACCOUNTING AND CORPORATE FRAUD

Directory of Open Access Journals (Sweden)

Joshua Onome Imoniana

2013-04-01

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

Pendeteksian Kecurangan (Fraud Laporan Keuangan oleh Auditor Eksternal

Directory of Open Access Journals (Sweden)

Tri Ramaraya Koroy

2008-01-01

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

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

NARCIS (Netherlands)

van Keulen, Maurice

2015-01-01

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

Current and Ongoing Internet Crime Tendencies and Techniques. Preventive Legislation Measures in Romania

Directory of Open Access Journals (Sweden)

Florin Postolache

2010-06-01

Full Text Available Internet crime techniques that pilfer from victims millions each year continue to plague the Internet through a range of methods. Trends and techniques identified by many organizations along with itsdescription are followed by preventative measures that will support you in being informed prior to entering into dealings and transactions over the Internet. Techniques as Auction Fraud, Counterfeit Cashier's Check, Credit Card Fraud, Debt Elimination, Parcel Courier Email Scheme, Employment/Business Opportunities,Escrow Services Fraud, Identity Theft, Internet Extortion, Investment Fraud, Lotteries, Nigerian Letter or "419", Phishing/Spoofing, Ponzi/Pyramid, Reshipping, Spam, Third Party Receiver of Funds are clarified in this paper and, also the internet crime prevention and legislative measures are treated, too.

ACCOUNTING FRAUD AND CHARACTERISTICS OF COMPANY EXECUTIVES: AN EMPIRICAL INVESTIGATION

Directory of Open Access Journals (Sweden)

Maria BAXEVANI

2014-11-01

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

Financial Statement Fraud Detection using Text Mining

OpenAIRE

Rajan Gupta; Nasib Singh Gill

2013-01-01

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

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

Directory of Open Access Journals (Sweden)

Roney Oommen

2015-11-01

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

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

Data.gov (United States)

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

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

Science.gov (United States)

2010-12-28

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

Nursing scholarship within the British university system.

Science.gov (United States)

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.

Minority engineering scholarships renewal, 2011.

Science.gov (United States)

2012-08-01

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 ...

MAPPING FRAUD RISK IN FINANCIAL AUDIT – SALES OPERATIONS

Directory of Open Access Journals (Sweden)

Ioan RADU

2013-10-01

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

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

Directory of Open Access Journals (Sweden)

Cassandra Cross

2016-12-01

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

29 CFR 453.12 - Meaning of fraud or dishonesty.

Science.gov (United States)

2010-07-01

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

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

African Journals Online (AJOL)

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

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

Science.gov (United States)

2012-12-28

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

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

Science.gov (United States)

2013-12-27

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

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

Science.gov (United States)

2010-01-01

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

Risicoprofielen en het opsporen van fraude bij een Wwb-uitkering

Directory of Open Access Journals (Sweden)

N.F. Reelick

2010-03-01

De laatste jaren is er binnen sociale diensten in Nederland veel aandacht geweest voor een strikt handhavingsbeleid ten aanzien van bijstandsuitkering. Het hanteren van een risicoprofiel is hierbij een veel gebruikte methode. Een risicoprofiel is opgebouwd uit factoren waarvan wordt verwacht dat zij voorspellen of een uitkeringsgerechtigde zich in zal laten met fraude. Bij Sociale Zaken en Werkgelegenheid (SoZaWe in Rotterdam is onderzoek gedaan in hoeverre gegevens die zijn opgeslagen in de bestanden van de dienst in relatie staan met fraude. Daarnaast is een onderzoek gedaan in hoeverre factoren die vanuit een theoretisch standpunt in relatie met fraude zouden kunnen staan tot een verbetering van een risicoprofiel kunnen leiden. Uit de beide onderzoeken blijkt dat de gegevens uit de bestanden van SoZaWe een geringe voorspellende waarde hebben. Deze kan iets verbeterd worden door er factoren aan toe te voegen als de attitude van de klant tegenover fraude en beoordeling van de kansen om gecontroleerd te worden en gepakt te worden voor fraude. Het gebruik van risicoprofielen, waarbij alleen van gegevens uit de bestanden van de Sociale Diensten wordt uitgegegaan moet met de grootst mogelijke terughoudendheid gebeuren.

Categorizing and Describing the Types of Fraud in Healthcare

NARCIS (Netherlands)

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

2015-01-01

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

Fraud Indicators Applied to Legal Entities : An Empirical Ranking Approach

NARCIS (Netherlands)

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

2014-01-01

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

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

Science.gov (United States)

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

2017-09-14

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

49 CFR 1540.103 - Fraud and intentional falsification of records.

Science.gov (United States)

2010-10-01

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

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

NARCIS (Netherlands)

van der Meulen, N.S.

2013-01-01

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

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

Directory of Open Access Journals (Sweden)

Marta Sauthier

2011-03-01

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

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

Directory of Open Access Journals (Sweden)

Zulaikha

2016-11-01

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

49 CFR 1522.3 - Fraud and intentional falsification of records.

Science.gov (United States)

2010-10-01

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

Funding School Choice: A Road Map to Tax-Credit Scholarship Programs and Scholarship Granting Organizations. Issues in Depth

Science.gov (United States)

Forster, Greg

2006-01-01

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…

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

OpenAIRE

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

2014-01-01

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

49 CFR 1570.5 - Fraud and intentional falsification of records.

Science.gov (United States)

2010-10-01

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

Fraud diamond: Detection analysis on the fraudulent financial reporting

Directory of Open Access Journals (Sweden)

Stefani Lily Indarto

2016-11-01

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

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

Directory of Open Access Journals (Sweden)

Michele Rílany Rodrigues Machado

2017-08-01

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

Fraud risks in emissions trading; Frauderisico's bij handel in emissierechten

Energy Technology Data Exchange (ETDEWEB)

NONE

2010-09-15

The system of emission trading is a complex composed entity with on the one hand a strong environmental component and on the other hand a financial world that hooked on this instrument. In chapter 2 an introduction is provided to the emission trading system. The subsequent chapters elaborate Types of Fraud (Chapter 3), Powers (Chapter 4), and Instruments (Chapter 5). The report shows that various forms of fraud are occurring in emission trading, such as VAT fraud and identity theft. [Dutch] Het systeem van emissiehandel is een complex samengesteld geheel met aan de ene kant een belangrijke milieucomponent en aan de andere kant een financiele wereld die ingehaakt heeft op dit instrument. In hoofdstuk 2 wordt een introductie gegeven op het systeem van emissiehandel. In de volgende hoofdstukken wordt dieper ingegaan op Fraudevormen (hoofdstuk 3), Bevoegdheden (hoofdstuk 4), en Instrumentarium (hoofdstuk 5). Uit het rapport blijkt dat verschillende vormen van fraude zijn optreden bij de handel in emissierechten, zoals BTW-fraude en identiteitsfraude.

Dissecting One Click Frauds

Science.gov (United States)

2010-04-23

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

Engagement Scholarship Consortium Poster Awards

Science.gov (United States)

Bargerstock, Burton A.

2012-01-01

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…

NOAA's Undergraduate Scholarship Program Outcomes and Opportunities

Science.gov (United States)

Kaplan, M.; Jabanoski, K.; Christenson, T.

2017-12-01

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.

National Health Care Anti-Fraud Association

Science.gov (United States)

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

An Evaluation of the Children's Scholarship Fund.

Science.gov (United States)

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…

38 CFR 3.901 - Fraud.

Science.gov (United States)

2010-07-01

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

Speeding the growth of primary mental health prevention

OpenAIRE

Wissow, Lawrence S

2015-01-01

While there is a strong case for primary prevention of mental health problems, relatively little mental health scholarship has been devoted to it in the last decade. Efforts to accelerate prevention scholarship could potentially benefit from strengthening pathways for interdisciplinary research; developing new training and working models for mental health professionals; developing a common language for public, policy, and scientific discussion of prevention; learning how to measure the common...

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

DEFF Research Database (Denmark)

Sakalauskaite, Dominyka

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

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

Directory of Open Access Journals (Sweden)

Zlata Đurđević

2006-09-01

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

17 CFR 240.15c1-2 - Fraud and misrepresentation.

Science.gov (United States)

2010-04-01

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

Aspects Concerning the Relationship between Internal Audit and Fraud Risk

Directory of Open Access Journals (Sweden)

Ioana Lupasc

2016-07-01

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

TAX EVASION BETWEEN FRAUD AND OPTIMIZATION

Directory of Open Access Journals (Sweden)

Emilia Cornelia STOICA

2017-05-01

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

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

DEFF Research Database (Denmark)

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

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

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

Directory of Open Access Journals (Sweden)

George Drogalas

2017-12-01

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

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

DEFF Research Database (Denmark)

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

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

SOME CONSIDERATIONS REGARDING THE MANIFESTATION OF FISCAL FRAUD IN ROMANIA

Directory of Open Access Journals (Sweden)

Dumitrescu Serju

2013-07-01

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

Statistical fingerprints of electoral fraud?

NARCIS (Netherlands)

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

2016-01-01

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

Equal Potential: A Collective Fraud.

Science.gov (United States)

Gottfredson, Linda S.

2000-01-01

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

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

Science.gov (United States)

Pellegrini, Pablo A

2017-06-26

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

Percepciones públicas del fraude electoral en México

OpenAIRE

Andreas Schedler

1999-01-01

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

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

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

2010-04-01

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

The Effect of the Strictness of Consultation Requirements on Fraud Consultation

NARCIS (Netherlands)

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

2012-01-01

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

Assumptions and Challenges of Open Scholarship

Directory of Open Access Journals (Sweden)

George Veletsianos

2012-10-01

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.

Speeding the growth of primary mental health prevention.

Science.gov (United States)

Wissow, Lawrence S

2015-01-01

While there is a strong case for primary prevention of mental health problems, relatively little mental health scholarship has been devoted to it in the last decade. Efforts to accelerate prevention scholarship could potentially benefit from strengthening pathways for interdisciplinary research; developing new training and working models for mental health professionals; developing a common language for public, policy, and scientific discussion of prevention; learning how to measure the common outcomes of heterogeneous interventions tailored to diverse communities.

Promotion and Tenure: Application of Scholarship of Teaching and Learning, and Scholarship of Engagement Criteria to Health Professions Education

Directory of Open Access Journals (Sweden)

Shilpa J. Register

2018-03-01

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.

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

Science.gov (United States)

Pickett, Justin T; Roche, Sean Patrick

2018-02-01

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

The role of power in financial statement fraud schemes

OpenAIRE

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

2015-01-01

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

Bizarre Bequests and Strange Scholarships

Science.gov (United States)

Godfrey, Cullen M.

2009-01-01

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…

Avaliação do sistema de combate às fraudes corporativas no Brasil

Directory of Open Access Journals (Sweden)

Luiz Carlos Jacob Perera

2014-01-01

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

Merit-Based Scholarships and Student Effort

Science.gov (United States)

Hernandez-Julian, Rey

2010-01-01

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…

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

Science.gov (United States)

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

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

Science.gov (United States)

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

Toward a model of institutional scholarship in health professions education.

Science.gov (United States)

Jahangiri, Leila; Mucciolo, Thomas W

2011-12-01

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.

An Analysis of the Role of Social Safety Net Scholarships in Reducing School Drop-Out during the Indonesian Economic Crisis. Innocenti Working Papers.

Science.gov (United States)

Cameron, Lisa A.

This paper uses regression and matching techniques to evaluate Indonesia's Social Safety Net Scholarships Programme. The scholarships program was developed to try to prevent large numbers of children from dropping out of school as a result of the Asian financial crisis. The expectation was that many families would find it difficult to keep their…

DATA MINING APPLICATION IN CREDIT CARD FRAUD DETECTION SYSTEM

Directory of Open Access Journals (Sweden)

FRANCISCA NONYELUM OGWUELEKA

2011-06-01

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

Partisan Scholarship in Technoscientific Controversies

DEFF Research Database (Denmark)

Galis, Vasilis; Hansson, Anders

2012-01-01

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...

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

Directory of Open Access Journals (Sweden)

Gonzalo Castañeda

2010-07-01

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

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

OpenAIRE

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

2013-01-01

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

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

Science.gov (United States)

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

2011-05-02

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

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

DEFF Research Database (Denmark)

Ponte, Stefano

2017-01-01

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

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

OpenAIRE

Caldas, Lucas Soares

2014-01-01

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

Empirical scholarship in contract law: possibilities and pitfalls

Directory of Open Access Journals (Sweden)

Russell Korobkin

2015-01-01

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.

Addressing the negative impact of scholarship on dental education.

Science.gov (United States)

Mackenzie, R S

1984-09-01

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.

An evaluation of the Florence Nightingale Foundation scholarships.

Science.gov (United States)

Rose, Matthew; Tod, Angela; McCabe, Candy; Giordano, Richard

2017-01-18

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.

Store Security. Credit Card Fraud.

Science.gov (United States)

Brockway, Jerry

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

FControl®: sistema inteligente inovador para detecção de fraudes em operações de comércio eletrônico FControl®: an innovative intelligent system for fraud detection in e-commerce transactions

Directory of Open Access Journals (Sweden)

Leandro dos Santos Coelho

2006-04-01

Full Text Available A prevenção de fraude em cartão de crédito é uma importante aplicação comercial para aplicação de abordagens de métodos de previsão e inteligência computacional. A inteligência computacional é uma associação de metodologias bio-inspiradas que incluem, como principais membros, as redes neurais, sistemas nebulosos, computação evolutiva, inteligência coletiva e computação probabilística. Recentemente, a aplicação de técnicas da inteligência computacional no suporte de tarefas de serviço, tais como detecção e identificação de anomalia, classificação de padrão, diagnóstico, prognóstico, estimação e controle, tem emergido nos ambientes industrial e comercial. Este artigo apresenta um sistema computacional eficiente baseado em metodologias da inteligência computacional para detecção de fraude em operações reais de dados de cartão de crédito em transações de comércio eletrônico. O novo método proposto é denominado FControl® de detecção de fraude e classificação integra conceitos de sistemas inteligentes híbridos baseado em abordagens de redes neurais, sistemas nebulosos e computação evolutiva. O método proposto gera soluções de qualidade em termos de eficiência e sucesso de previsão. O programa computacional do FControl® está atualmente instalado em um Intel Pentium IV 2.4 MHz (bi-processador e RAM de 4 Gbytes na companhia Ciashop E-Commerce e está correntemente em uso para detecção de fraude para 250 companhias com serviços de comércio eletrônico.The prevention of credit card fraud is an important commercial application for prediction methods and computational intelligence of pattern recognition approaches. Computational intelligence is an association of bio-inspired computational methodologies which are founded principally on neural networks, fuzzy systems, evolutionary computation, swarm intelligence, and probabilistic computation. The application of computational intelligence

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

Science.gov (United States)

2011-03-11

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

FISCAL FRAUD IN TEXTILE AND CLOTHING IMPORTS

Directory of Open Access Journals (Sweden)

STANCIU Dorică

2015-05-01

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

Percepciones públicas del fraude electoral en México

Directory of Open Access Journals (Sweden)

Andreas Schedler

1999-06-01

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

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

Science.gov (United States)

2010-04-01

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

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

National Research Council Canada - National Science Library

da

2002-01-01

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

Universal in the Local: Practiscing the Scholarship of Engagement

Directory of Open Access Journals (Sweden)

Nancy Rottle

2004-12-01

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?

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

Directory of Open Access Journals (Sweden)

Rozmita Dewi Yuniarti R

2015-04-01

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

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

Science.gov (United States)

2010-10-01

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

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

Science.gov (United States)

2011-09-16

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

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

Science.gov (United States)

2010-10-01

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

Early Sherlockian scholarship: Non/fiction at play

Directory of Open Access Journals (Sweden)

Kate M. Donley

2017-03-01

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.

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

Science.gov (United States)

2014-12-01

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

Fraud and Misconduct in Medical Research

Directory of Open Access Journals (Sweden)

Ali Moghtaderi

2012-03-01

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

A writer's guide to education scholarship: Qualitative education scholarship (part 2).

Science.gov (United States)

Chan, Teresa M; Ting, Daniel K; Hall, Andrew Koch; Murnaghan, Aleisha; Thoma, Brent; McEwen, Jill; Yarris, Lalena M

2018-03-01

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.

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

Science.gov (United States)

Reinstein, A; Dery, R J

1999-10-01

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

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

Directory of Open Access Journals (Sweden)

Cristian Baú Dal Magro

2017-07-01

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

Operational circular No.10 – Principles and procedures governing investigation of fraud

CERN Multimedia

2013-01-01

Operational Circular No. 10 entitled “Principles and procedures governing investigation of Fraud”, approved by the Director-General following discussion at the Standing Concertation Committee meeting of 4 December 2012 and entering into force on 1 January 2013, is available on the intranet site of the Human Resources Department.   This circular is applicable to all persons working at or on behalf of CERN. The purpose of this new operational circular is to specify the definition of fraud and to lay down the Organization’s fraud investigation process pursuant to the CERN Anti-fraud Policy and in accordance with the principles of due process. Department Head Office HR Department

Unsupervised learning for robust bitcoin fraud detection

CSIR Research Space (South Africa)

Monamo, Patrick

2016-08-01

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

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

Science.gov (United States)

2010-07-01

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

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

Science.gov (United States)

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

2018-01-01

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

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

Science.gov (United States)

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

2018-01-01

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

Application of Data Mining for Card Fraud Detection

Directory of Open Access Journals (Sweden)

I.V. Andrianov

2012-03-01

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

PEMERIKSAAN FRAUD DALAM AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF

Directory of Open Access Journals (Sweden)

Annisa Sayyid

2015-08-01

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

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

Directory of Open Access Journals (Sweden)

Claudia Lucía Ordóñez

2006-04-01

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

Optimal Design for Study-Abroad Scholarship: The Effect of Payback Policy

Science.gov (United States)

Lien, Donald; Wang, Yaqin

2010-01-01

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…

Fraude e branqueamento de capitais no mercado da droga

OpenAIRE

Amaro, Andreia Ramos

2017-01-01

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

An Analysis of Fraud on the Internet.

Science.gov (United States)

Baker, C. Richard

1999-01-01

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

Fraud and Fraudulent Practices in Nigeria Banking

African Journals Online (AJOL)

FIRST LADY

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

Is Giving Scholarship Worth the Effort? Loyalty among Scholarship Recipients

Science.gov (United States)

Nurlida, Ismail

2015-01-01

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…

Ethics in health care: healthcare fraud

African Journals Online (AJOL)

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

The ripple effect: personal scholarships and impact on practice development

Directory of Open Access Journals (Sweden)

Lesley Baillie

2015-05-01

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

Reinforcement Tool of Whistleblowing to Eradicate Fraud in Public Sector

Directory of Open Access Journals (Sweden)

Basri Siti Aisyah

2017-01-01

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

The evaluation of trustworthiness to identify health insurance fraud in dentistry.

Science.gov (United States)

Wang, Shu-Li; Pai, Hao-Ting; Wu, Mei-Fang; Wu, Fan; Li, Chen-Lin

2017-01-01

According to the investigations of the U.S. Government Accountability Office (GAO), health insurance fraud has caused an enormous pecuniary loss in the U.S. In Taiwan, in dentistry the problem is getting worse if dentists (authorized entities) file fraudulent claims. Several methods have been developed to solve health insurance fraud; however, these methods are like a rule-based mechanism. Without exploring the behavior patterns, these methods are time-consuming and ineffective; in addition, they are inadequate for managing the fraudulent dentists. Based on social network theory, we develop an evaluation approach to solve the problem of cross-dentist fraud. The trustworthiness score of a dentist is calculated based upon the amount and type of dental operations performed on the same patient and the same tooth by that dentist and other dentists. The simulation provides the following evidence. (1) This specific type of fraud can be identified effectively using our evaluation approach. (2) A retrospective study for the claims is also performed. (3) The proposed method is effective in identifying the fraudulent dentists. We provide a new direction for investigating the genuineness of claims data. If the insurer can detect fraudulent dentists using the traditional method and the proposed method simultaneously, the detection will be more transparent and ultimately reduce the losses caused by fraudulent claims. Copyright © 2016 Elsevier B.V. All rights reserved.

Tipos de fraudes en carnes y productos cárnicos: una revisión

Directory of Open Access Journals (Sweden)

T. Espinoza

2015-01-01

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

A systematic approach to study electoral fraud

DEFF Research Database (Denmark)

Leemann, Lucas; Bochsler, Daniel

2014-01-01

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

Looking at Debit and Credit Card Fraud

Science.gov (United States)

Porkess, Roger; Mason, Stephen

2012-01-01

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

The impact of student-faculty ratio on pharmacy faculty scholarship.

Science.gov (United States)

Benavides, Sandra; Garcia, Angela S; Caballero, Joshua; Wolowich, William R

2010-10-11

To determine the relationship and impact of student-faculty ratio on scholarship of pharmacy faculty members. The number and rank of faculty members, pharmacy program characteristics, and faculty productivity data were collected to determine the impact of student-faculty ratio on faculty scholarship. Faculty scholarship was not predicted by student-faculty ratio. Factors impacting positively on faculty productivity included National Institutes of Health funding; presence of clinical associate professors, instructors, and lecturers; and programs located in public universities. Faculty productivity is not related to the student-faculty ratio, wherein more faculty members and fewer students equates to increased scholarship. However, public universities may have different infrastructures which are associated with greater academic productivity compared to private institutions. Additionally, utilizing instructors and clinical or nontenure-track faculty members can significantly increase scholarship among faculty members.

Fraud, corruption in the private sector and internal control quality

Directory of Open Access Journals (Sweden)

Luminiţa IONESCU

2016-04-01

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

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

Directory of Open Access Journals (Sweden)

Dyon Santoso

2017-02-01

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

What Do We Know about Hybrid Regimes after Two Decades of Scholarship?

Directory of Open Access Journals (Sweden)

Mariam Mufti

2018-06-01

Full Text Available In two decades of scholarship on hybrid regimes two significant advancements have been made. First, scholars have emphasized that the hybrid regimes that emerged in the post-Cold War era should not be treated as diminished sub-types of democracy, and second, regime type is a multi-dimensional concept. This review essay further contends that losing the lexicon of hybridity and focusing on a single dimension of regime type—flawed electoral competition—has prevented an examination of extra-electoral factors that are necessary for understanding how regimes are differently hybrid, why there is such immense variation in the outcome of elections and why these regimes are constantly in flux. Therefore, a key recommendation emerging from this review of the scholarship is that to achieve a more thorough, multi-dimensional assessment of hybrid regimes, further research ought to be driven by nested research designs in which qualitative and quantitative approaches can be used to advance mid-range theory building.

Mekanisme Corporate Governance dan Kecurangan Laporan Keuangan [Mechanisms of Corporate Governance and Financial Statement Fraud

Directory of Open Access Journals (Sweden)

Fitri Ismiyanti

2015-09-01

Full Text Available The purpose of this research is to examine factors that may affect fraud on financial statements that could encourage the emergence of corruption by management. This research uses banks as an industry sample because the banking industry is highly regulated and should report their financial statement to a central bank. Meanwhile, banks still frequently have fraudulent financial statements. Good corporate governance mechanisms indicated that banks have the capability to detect fraud in financial statements. This research focuses on testing factors that may affect the financial statements fraud which lead to the corruption of management. The data used in this research is financial statement data. Corporate governance mechanisms tested in this study are the number of commissioners, percentage of independent directors, number of commissioners meeting, percentage of largest share ownership, managerial ownership, long tenure of commissioners, and type of auditor. This research found that the number of commissioners and managerial ownership affects management's fraud, while the number of independent directors, the number of commissioners meeting, a long tenure managing director, large share ownership, and the type of auditor has no effect on fraud.

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

Directory of Open Access Journals (Sweden)

Luh Putu Resti Mega Artantri

2016-06-01

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

Establishing philanthropic funds for advanced practice scholarships.

Science.gov (United States)

Neumann, T

1997-01-01

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.

Developing scholarship of teaching and learning through a ...

African Journals Online (AJOL)

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 ...

Finance middle managers and financial statement fraud

NARCIS (Netherlands)

Linke, Kristina Gisela Babette

2012-01-01

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

Internet Fraud: Information for Teachers and Students

Science.gov (United States)

Nkotagu, Gabriel Hudson

2011-01-01

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

Scholarship, Textbooks, and Mythology

Science.gov (United States)

Noell, Laura K.

2004-01-01

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.

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

African Journals Online (AJOL)

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

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

Directory of Open Access Journals (Sweden)

Synthia Madya Kusumawati

2013-06-01

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

Curated Collections for Educators: Five Key Papers on Evaluating Digital Scholarship.

Science.gov (United States)

Quinn, Antonia; Chan, Teresa M; Sampson, Christopher; Grossman, Catherine; Butts, Christine; Casey, John; Caretta-Weyer, Holly; Gottlieb, Michael

2018-01-03

Traditionally, scholarship that was recognized for promotion and tenure consisted of clinical research, bench research, and grant funding. Recent trends have allowed for differing approaches to scholarship, including digital publication. As increasing numbers of trainees and faculty turn to online educational resources, it is imperative to critically evaluate these resources. This article summarizes five key papers that address the appraisal of digital scholarship and describes their relevance to junior clinician educators and faculty developers. In May 2017, the Academic Life in Emergency Medicine Faculty Incubator program focused on the topic of digital scholarship, providing and discussing papers relevant to the topic. We augmented this list of papers with further suggestions by guest experts and by an open call via Twitter for other important papers. Through this process, we created a list of 38 papers in total on the topic of evaluating digital scholarship. In order to determine which of these papers best describe how to evaluate digital scholarship, the authorship group assessed the papers using a modified Delphi approach to build consensus. In this paper we present the five most highly rated papers from our process about evaluating digital scholarship. We summarize each paper and discuss its specific relevance to junior faculty members and to faculty developers. These papers provide a framework for assessing the quality of digital scholarship, so that junior faculty can recommend high-quality educational resources to their trainees. These papers help guide educators on how to produce high quality digital scholarship and maximize recognition and credit in respect to receiving promotion and tenure.

A meaningful MESS (Medical Education Scholarship Support

Directory of Open Access Journals (Sweden)

Shari A. Whicker

2016-07-01

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.

Ranking Regime and the Future of Vernacular Scholarship

Science.gov (United States)

Ishikawa, Mayumi

2014-01-01

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…

Competencia política y fraude electoral en Chile, 1912-1925

OpenAIRE

Ponce de León Atria, Macarena

2015-01-01

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

Tax FRAUD DETECTION ACTORS evasion between fiscal and penalty

Directory of Open Access Journals (Sweden)

Ionuț Spătărelu

2017-12-01

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

Deteksi Fraud Menggunakan Metode Model Markov Tersembunyi Pada Proses Bisnis

Directory of Open Access Journals (Sweden)

Andrean Hutama Koosasi

2017-03-01

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

African tourism scholarship: Trends in academic journal publishing ...

African Journals Online (AJOL)

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 ...

The recruitment mechanism in Spaish and U.S. guest worker programs: preventing fraud and abuse in worker selection and hiring

OpenAIRE

Minaya, Mariana

2015-01-01

Fraudulent recruitment of authorized, temporary “guest workers” is a growing concern among international policy makers. Recruitment in many countries is regulated through a combination of immigration, criminal, and administrative laws. This paper will compare how two countries, Spain and the United States, regulate the recruitment of agricultural and low-skilled guest workers, a population generally vulnerable to fraud, based on a review of each country’s laws and relevant literature. The con...

More than meets the eye: digital fraud in dentistry.

Science.gov (United States)

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

2010-01-01

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

25 CFR 166.903 - How can I get an agriculture scholarship?

Science.gov (United States)

2010-04-01

... 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...

The Potential Contribution of Feminist Scholarship to the Field of Communication.

Science.gov (United States)

Dervin, Brenda

1987-01-01

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)

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

Directory of Open Access Journals (Sweden)

Lixăndroiu R.

2009-12-01

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

Using Nuclear Techniques to Combat Food Fraud

International Nuclear Information System (INIS)

Frew, Russell; Cannavan, Andrew

2015-01-01

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

IDENTITY FRAUD: Prevalence and Links to Alien Illegal Activities

National Research Council Canada - National Science Library

2002-01-01

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

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

Directory of Open Access Journals (Sweden)

Michele Rílany Rodrigues Machado

2017-11-01

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

M. Hildred Blewett and the Blewett Scholarship

Science.gov (United States)

Whitten, Barbara

2011-03-01

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.

Bringing Scholarship to the Classroom: Strategies for promoting research through teaching

Directory of Open Access Journals (Sweden)

Alisa Gaunder

2008-10-01

Full Text Available An issue all academics grapple with is how to strike the desired balance between research and teaching. This balance is heavily influenced by the type of institution where one seeks employment. At liberal arts colleges, excellence is expected in the classroom and a premium is put on faculty student interaction. The expectation, however, is to be teacher-scholar, not simply teacher. And indeed, the desire of most professors at liberal arts colleges is to remain active in their field. With limited time and large teaching demands, the challenge becomes one of continuously making progress on one’s research agenda. When asked to consider how to connect scholarship and teaching on the “Bringing Scholarship to the Classroom: Japan Studies” panel at the ASIANetwork conference in March 2008, I realized I had developed several strategies to link my research and teaching. What I also realized was that all these strategies were influenced by the fact that I was a junior professor vying for tenure. That is, my motivation for connecting scholarship and teaching was largely instrumental. In addition to being able to speak more passionately about topics we research and therefore engage students more fully, I would argue that finding ways to incorporate one’s research in as many classes as possible is a way to better tackle the dual role of teacher-scholar. Connecting research and teaching can accelerate one’s research agenda simply by preventing the liberal arts professor from being torn in too many different directions.

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

African Journals Online (AJOL)

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

Value-added tax fraud in the European Union

NARCIS (Netherlands)

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

1996-01-01

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

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

Directory of Open Access Journals (Sweden)

Nashirotun Nisa Nurharjanti

2017-07-01

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

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

Directory of Open Access Journals (Sweden)

Nashirotun Nisa Nurharjanti

2017-08-01

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

BUDAYA CARI UNTUNG SEBAGAI PEMICU TERJADINYA FRAUD: SEBUAH STUDI ETNOGRAFI

Directory of Open Access Journals (Sweden)

Dewi Syahrina

2017-04-01

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

INTRODUCTION: GRADUATE STUDENT SCHOLARSHIP

Directory of Open Access Journals (Sweden)

Laverne Jacobs

2015-02-01

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

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

Directory of Open Access Journals (Sweden)

Rabeea Sadaf

2018-02-01

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

Embedding the Scholarship of Engagement at a Regional University

Science.gov (United States)

Crookes, Patrick A.; Else, Fabienne C.; Smith, Kylie M.

2015-01-01

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…

Assessing Culturally Competent Scholarship.

Science.gov (United States)

Mendias, Elnora P.; Guevara, Edilma B.

2001-01-01

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…

The Criminal Offense of Credit/Debit Card Fraud and the Implementation of Its Sanction on Indonesian Criminal Law

Directory of Open Access Journals (Sweden)

Antonius Maria Laot Kian

2015-04-01

Full Text Available The aims of the study are to determine the legal arrangements and the application of criminal sanctions against the crime of credit/debit card fraud in Indonesia. The type of study was a normative research by classifying the provisions relevant to the crime of credit/debit card fraud is based on Law No. 11 Year 2008 concerning Information and Electronic Transactions; otherwise it is used also Convention on Cyber crime 2001. Analysis of legal materials made through a law (statue approach to create an ius constituendum regarding the application of criminal sanctions against crime credit/debit card fraud. The results of the research indicated that the legal arrangements and criminal sanctions against the crime of credit/debit card fraud in Indonesia is still relatively minimal. First, not integrated article that directly regulates computer related fraud. Second, not arranged in the form of criminal sanctions for actions that are restitution culprit.

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

Directory of Open Access Journals (Sweden)

Novita Puspasari

2016-05-01

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

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

Science.gov (United States)

2010-05-11

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

[The Perspectives and Expectations of New Nursing Graduates Regarding the Hospital-Based Nursing Students Scholarship].

Science.gov (United States)

Chen, Kuan-Ling; Tsai, Yun-Fang; Shao, Jung-Hua; Shyu, Yea-Ing

2016-10-01

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.

Fragmentos de uma fraude: o caso Binjamin Wilkomirski

Directory of Open Access Journals (Sweden)

Pollyanna Gomes dos Santos

2010-10-01

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

Feminist approaches to sexuality and law scholarship

OpenAIRE

Auchmuty, Rosemary

2015-01-01

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...

Implications of Fraud and Error Risks in the Enterprise Environment and Auditor’s Work

Directory of Open Access Journals (Sweden)

Emil Horomnea

2012-05-01

Full Text Available The objective of this study is to identify and analyze the main correlations and implications offraud and error in the business environment and in the financial scandals occurred in the last decade. Theapproach envisages a synthesis and antithesis of the ideas found on this subject in the specialty literature, ofthe regulations issued by various international bodies. To achieve the established objectives, we used aconstructive methodology to identify criticism, presentations and developed a speech with view to a moreefficient and effective fraud and error risk management. The results of the study show that the major financialscandals and hence the global economic crisis are based largely on fraudulent maneuvers of significantproportions. By using "creative accounting" in fraud and error, famous companies have managed to distortreality for their performance and market position, misleading the users’ perception. This study is a theoreticalhaving implications for a future empirical study.The study contributes to auditing literature diversification inthe field of risk of fraud and error. An additional perspective is gained by addressing the financial crisis andsome famous bankruptcies by way of the financial auditors activity and the fraud and error risk.

Scotland's GP paediatric scholarship: an evaluation.

Science.gov (United States)

MacVicar, Ronald; Borland, Lyndsey; McHale, Sharon; Goh, Dayeel; Potter, Alex

2018-05-01

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

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

OpenAIRE

Pulido Alba, Emilio José

2014-01-01

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

Scholarship and Dental Education: New Perspectives for Clinical Faculty.

Science.gov (United States)

Albino, Judith E.

1984-01-01

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)

A Journal-Neutral Ratio for Marketing Faculty Scholarship Assessment

Science.gov (United States)

Elbeck, Matt; Baruca, Arne

2015-01-01

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…

Conceptualizing Practitioner-Scholarship for Educational Leadership Research and Practice

Science.gov (United States)

Lochmiller, Chad R.; Lester, Jessica Nina

2017-01-01

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…

17 CFR 31.3 - Fraud in connection with certain transactions in silver or gold bullion or bulk coins, or other...

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Fraud in connection with... Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION LEVERAGE TRANSACTIONS § 31.3 Fraud... fraud or deceit upon any person, in, or in connection with (1) an offer to make or the making of, any...

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

OpenAIRE

Kanapickienė, Rasa; Grundienė, Živilė

2015-01-01

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

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

OpenAIRE

Smith Rotabi, K.

2014-01-01

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

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

OpenAIRE

Smith Rotabi, Karen; Cheney, Kristen

2014-01-01

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

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

Science.gov (United States)

2010-07-01

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

Developing the Parameters of Scholarship in Postgraduate Coursework Studies

Science.gov (United States)

McLay, Allan F.

2013-01-01

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…

Measuring discursive influence across scholarship.

Science.gov (United States)

Gerow, Aaron; Hu, Yuening; Boyd-Graber, Jordan; Blei, David M; Evans, James A

2018-03-27

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.

perception of communication network fraud dynamics by network ...

African Journals Online (AJOL)

ES Obe

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

Towards a framework for co-creating Open Scholarship

Directory of Open Access Journals (Sweden)

Nigel Ecclesfield

2011-02-01

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

The Road from Foolishness to Fraud

Science.gov (United States)

Park, R. L.

2000-12-01

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

Conceptualising Transformation and Interrogating Elitism: The Bale Scholarship Programme

Science.gov (United States)

Botsis, Hannah; Dominguez-Whitehead, Yasmine; Liccardo, Sabrina

2013-01-01

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…

The Blind Leading the Blind: Goalball as Engaged Scholarship

Science.gov (United States)

Van Rheenen, Derek

2016-01-01

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…

Community-Engaged Scholarship: Toward a Shared Understanding of Practice

Science.gov (United States)

da Cruz, Cynthia Gordon

2018-01-01

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…

The Promise of a College Scholarship Transforms a District

Science.gov (United States)

Ritter, Gary W.; Ash, Jennifer

2016-01-01

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…

Engaged Scholarship in the Academy: Reflections from the Margins

Science.gov (United States)

Drame, Elizabeth R.; Martell, Sandra Toro; Mueller, Jennifer; Oxford, Raquel; Wisneski, Debora B.; Xu, Yaoying

2011-01-01

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…

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

Directory of Open Access Journals (Sweden)

Bamba Ladji

2017-04-01

Full Text Available Cet article soutient la thèse selon laquelle l’apparition de la fraude douanière à Abidjan est générée par des opérateurs économiques véreux. Ce qui est à la base d’insécurité économique, politique et sociale au sein de jeune État comme la Côte D’Ivoire. Les douanes sont chargées d’appliquer du fait de leur présence aux frontières, de leur implication dans les opérations d’importation et d’exportation, de dédouanement, les normes techniques et les droits de protection intellectuelle. Les douanes gèrent les mouvements de fond et la législation des médicaments, etc. Elles assument des missions de surveillance qu’elles assurent sur l’ensemble du territoire (les marchandises dangereuses pour la santé, la sécurité ou la moralité publique, les marchandises contrefaites, les marchandises prohibées au titre d’engagements internationaux, les marchandises faisant l’objet de courants de fraude internationale. Certaines des marchandises dites sensibles relèvent de la catégorie des marchandises fortement taxées à l’entrée (article 7 désignées par arrêté du ministre de l’Économie et des Finances comme étant celles pour lesquelles l’ensemble des droits de douane, prélèvements et taxes diverses applicables à l’importation représente plus de 20 % de leur valeur, ou de la catégorie des marchandises prohibées (article 38. Ainsi cet article a pour objectif de décrire la fraude douanière telle qu’elle s’effectue présentement à Abidjan. Nous allons montrer le fait que les fraudeurs s’adaptent aux structures en place, il est donc intéressant de comprendre le modus operandi des fraudeurs et leurs stratégies d’adaptation. This article supports the argument that the appearance of customs fraud in Abidjan is generated by unethical traders. What is the basis of economic insecurity, and social policy in the young state like Côte d’Ivoire? Customs are responsible for enforcing the fact

Japanese Scholarship on the Sino-Japanese War, 2007–2012

Directory of Open Access Journals (Sweden)

Duan Ruicong

2014-03-01

Full Text Available This article examines in detail the last five years of Japanese scholarship related to the Sino-Japanese War, highlighting its principle trends and achievements. Due to the broad range and large quantity of scholarship on the subject, Duan Ruicong focuses foremost on the 2007–2012 period, although by necessity this article also touches on pre-2007 scholarship. Additionally, this overview will primarily introduce Japanese-language, single-authored and co-authored books (monographs, collections of papers, and other single-issue publications; only when necessary will it refer to pertinent journal articles.

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

Science.gov (United States)

Bard, Gregory V.

2016-12-01

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

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

Science.gov (United States)

Legotlo, T G; Mutezo, A

2018-03-28

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

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

OpenAIRE

Been, Henry; van Keulen, Maurice

2014-01-01

Fraud risk analysis on data from formal information sources, being a ‘paper reality', suffers from blindness to false information. Moreover, the very act of providing false information is a strong indicator for fraud. The technology presented in this paper provides one step towards the vision of harnessing real-world data from social media and internet for fraud risk analysis. We introduce a novel iterative search, monitor, and match approach for finding on-line presences of people. A real-wo...

Credit card fraud detection using neural network and geolocation

Science.gov (United States)

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

2017-11-01

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

Deterring Online Advertising Fraud through Optimal Payment in Arrears

Science.gov (United States)

Edelman, Benjamin

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

Transformation of fraud activities in procurement system in Indonesia

Science.gov (United States)

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

2017-03-01

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

Valla on Biblical Scholarship

DEFF Research Database (Denmark)

Haan, Annet den

2016-01-01

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...

Why Some Hope Scholarship Recipients Retain the Scholarship and Others Lose It

Science.gov (United States)

Trant, Eleanore C.; Crabtree, Katelyn E.; Ciancio, Dennis J.; Hart, Leslie A.; Watson, Tiffany B.; Williams, Robert L.

2015-01-01

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…

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

Directory of Open Access Journals (Sweden)

M. C. Campagna

2011-04-01

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

Education scholarship in emergency medicine part 1: innovating and improving teaching and learning.

Science.gov (United States)

Sherbino, Jonathan; Van Melle, Elaine; Bandiera, Glen; McEwen, Jill; Leblanc, Constance; Bhanji, Farhan; Frank, Jason R; Regehr, Glenn; Snell, Linda

2014-05-01

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.

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

Directory of Open Access Journals (Sweden)

Handan Bulca

2015-07-01

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

What is the role of the centre for educational scholarship?

Science.gov (United States)

Evans, Phillip

2009-01-01

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.

Tax-Credit Scholarships in Nebraska: Forecasting the Fiscal Impact

Science.gov (United States)

Gottlob, Brian

2010-01-01

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…

Improving the Scholarship of Teaching and Learning through Classroom Research

Science.gov (United States)

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.

The future of electronic scholarship

Directory of Open Access Journals (Sweden)

Cornelius Holtorf

2004-01-01

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.

15 years of protest and media technologies scholarship: A sociotechnical timeline

DEFF Research Database (Denmark)

Neumayer, Christina; Rossi, Luca

2016-01-01

and techniques, and the social phenomena under investigation. The article concludes by identifying major trends in protest and media technologies scholarship over the past 15 years. The sociotechnical timeline enhances our understanding of academic discourse at the intersection of protest and media technologies......This article investigates the relationship between the invention of new media technologies and scholarship concerning protest and political engagement. Building on an innovative approach that moves beyond a systematic literature review, this article contributes to our understanding of scholarship...... concerning digital communication technologies and how they may have been adopted and shaped protest movements and political engagement. Based on visualisations, we draw a sociotechnical timeline of protest and media technology scholarship within three dimensions: Technological development, methods...

Art, Scholarship, Community: Experiences of Viewing

Directory of Open Access Journals (Sweden)

Alice Eden

2017-04-01

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.

45 CFR 30.3 - Antitrust, fraud, exception in the account of an accountable official, and interagency claims...

Science.gov (United States)

2010-10-01

... of antitrust laws, or to any debt involving fraud, presentation of a false claim, or... violation or fraud, a false claim, misrepresentation, or other criminal activity or misconduct, the Secretary shall refer the debt to the Office of the Inspector General for review. (3) Upon the determination...

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

Directory of Open Access Journals (Sweden)

Sitti Fitratul Jannah

2016-05-01

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

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

Science.gov (United States)

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

2017-09-01

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

Developing SoTL through Organized Scholarship Institutes

Directory of Open Access Journals (Sweden)

Elizabeth Marquis

2015-12-01

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.

Impact of the "salary scholarship" impact profile and student achievement.

Directory of Open Access Journals (Sweden)

Berlanga, Vanesa

2013-08-01

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.

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

OpenAIRE

Lehoucq, Fabrice

2007-01-01

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

41 CFR 105-55.003 - Antitrust, fraud, tax, interagency claims, and claims over $100,000 excluded.

Science.gov (United States)

2010-07-01

... apply to any debt based in whole or in part on conduct in violation of the antitrust laws or to any debt... antitrust laws or any claim involving fraud, the presentation of a false claim, or misrepresentation on the... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Antitrust, fraud, tax...

The Relationship between High School Math Courses, High School GPA, and Retention of Honors Scholarships

Science.gov (United States)

Megert, Diann Ackerman

2005-01-01

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…

Educational Scholarship and Technology: Resources for a Changing Undergraduate Medical Education Curriculum.

Science.gov (United States)

Kyle, Brandon N; Corral, Irma; John, Nadyah Janine; Shelton, P G

2017-06-01

Returning to the original emphasis of higher education, universities have increasingly recognized the value and scholarship of teaching, and medical schools have been part of this educational scholarship movement. At the same time, the preferred learning styles of a new generation of medical students and advancements in technology have driven a need to incorporate technology into psychiatry undergraduate medical education (UGME). Educators need to understand how to find, access, and utilize such educational technology. This article provides a brief historical context for the return to education as scholarship, along with a discussion of some of the advantages to this approach, as well as several recent examples. Next, the educational needs of the current generation of medical students, particularly their preference to have technology incorporated into their education, will be discussed. Following this, we briefly review the educational scholarship of two newer approaches to psychiatry UGME that incorporate technology. We also offer the reader some resources for accessing up-to-date educational scholarship for psychiatry UGME, many of which take advantage of technology themselves. We conclude by discussing the need for promotion of educational scholarship.

What Determines Faculty-Engaged Scholarship?

Science.gov (United States)

Vogelgesang, Lori J.; Denson, Nida; Jayakumar, Uma M.

2010-01-01

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.…

17 CFR 39.7 - Fraud in connection with the clearing of transactions on a derivatives clearing organization.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Fraud in connection with the clearing of transactions on a derivatives clearing organization. 39.7 Section 39.7 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION DERIVATIVES CLEARING ORGANIZATIONS § 39.7 Fraud in connection...

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

CERN Multimedia

HR Department

2014-01-01

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

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

Science.gov (United States)

Robertson, Robert E.

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

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

OpenAIRE

Synthia Madya Kusumawati; Ancella A. Hermawan

2013-01-01

Financial statement fraud has cost market participants, including investors, employees, creditors, and pensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality, integrity, and transparency of financial information. Financial statement fraud is a serious threat to market participants’ confidence in published audited financial statements. Financial statement fraud has recently received considerable attention from the business community, accou...

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

Directory of Open Access Journals (Sweden)

Novita Puspasari

2015-12-01

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

Criteria for social media-based scholarship in health professions education.

Science.gov (United States)

Sherbino, Jonathan; Arora, Vineet M; Van Melle, Elaine; Rogers, Robert; Frank, Jason R; Holmboe, Eric S

2015-10-01

Social media are increasingly used in health professions education. How can innovations and research that incorporate social media applications be adjudicated as scholarship? To define the criteria for social media-based scholarship in health professions education. In 2014 the International Conference on Residency Education hosted a consensus conference of health professions educators with expertise in social media. An expert working group drafted consensus statements based on a literature review. Draft consensus statements were posted on an open interactive online platform 2 weeks prior to the conference. In-person and virtual (via Twitter) participants modified, added or deleted draft consensus statements in an iterative fashion during a facilitated 2 h session. Final consensus statements were unanimously endorsed. A review of the literature demonstrated no existing criteria for social media-based scholarship. The consensus of 52 health professions educators from 20 organisations in four countries defined four key features of social media-based scholarship. It must (1) be original; (2) advance the field of health professions education by building on theory, research or best practice; (3) be archived and disseminated; and (4) provide the health professions education community with the ability to comment on and provide feedback in a transparent fashion that informs wider discussion. Not all social media activities meet the standard of education scholarship. This paper clarifies the criteria, championing social media-based scholarship as a legitimate academic activity in health professions education. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

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

Science.gov (United States)

General Accounting Office, Washington, DC.

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

Detector de fraude académico

OpenAIRE

Aranda de Miguel, Jorge

2014-01-01

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

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

DEFF Research Database (Denmark)

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

2012-01-01

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

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

African Journals Online (AJOL)

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

The Debates in Marx's Scholarship on Dimensions of Human nature ...

African Journals Online (AJOL)

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 ...

Some Scholarship Students Need Help, Too: Implementation and Assessment of a Scholarship Retention Program

Science.gov (United States)

Martindale, Amy L.; Hammons, James O.

2013-01-01

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…

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

NARCIS (Netherlands)

Been, Henry; van Keulen, Maurice

Fraud risk analysis on data from formal information sources, being a ‘paper reality', suffers from blindness to false information. Moreover, the very act of providing false information is a strong indicator for fraud. The technology presented in this paper provides one step towards the vision of

Fighting for Scholarships in Oklahoma.

Science.gov (United States)

Roach, Ronald

1999-01-01

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)

BIRDNEST: Bayesian Inference for Ratings-Fraud Detection

OpenAIRE

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

2015-01-01

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

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

African Journals Online (AJOL)

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

OpenVIVO: Transparency in Scholarship

Directory of Open Access Journals (Sweden)

Violeta Ilik

2018-03-01

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.

Small-Island Perceptions of Scholarships: Perspectives from Jamaica

Science.gov (United States)

Hyman, T. A.

2017-12-01

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%. [1] 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. [1] UWI Professor Archibald McDonald

A Transformative Perspective on the Scholarship of Teaching and Learning

Science.gov (United States)

Cranton, Patricia

2011-01-01

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…

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

African Journals Online (AJOL)

PROF. O. E. OSUAGWU

2013-09-01

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

Asian Development Bank–Japan Scholarship Program: Annual Report 2011

OpenAIRE

Asian Development Bank (ADB); Asian Development Bank (ADB); Asian Development Bank (ADB); Asian Development Bank (ADB)

2012-01-01

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–Japan Scholarship Program: Annual Report 2010

OpenAIRE

Asian Development Bank (ADB); Asian Development Bank (ADB); Asian Development Bank (ADB); Asian Development Bank (ADB)

2011-01-01

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,...

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

Science.gov (United States)

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

2012-06-01

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

41 CFR 102-38.50 - What must we do when an executive agency suspects violations of 40 U.S.C. 559, fraud, bribery, or...

Science.gov (United States)

2010-07-01

... executive agency suspects violations of 40 U.S.C. 559, fraud, bribery, or criminal collusion in connection... an executive agency suspects violations of 40 U.S.C. 559, fraud, bribery, or criminal collusion in.... 559, fraud, bribery, or criminal collusion in connection with the disposal of personal property, the...

Borderless Crime - Computer Fraud

Directory of Open Access Journals (Sweden)

Raluca Georgiana POPA

2012-05-01

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

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

Science.gov (United States)

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

Cyber fraud tactics, techniques and procedures

CERN Document Server

Howard, Rick

2009-01-01

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

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

Science.gov (United States)

2011-03-17

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

29 CFR 2580.412-9 - Meaning of fraud or dishonesty.

Science.gov (United States)

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Meaning of fraud or dishonesty. 2580.412-9 Section 2580.412-9 Labor Regulations Relating to Labor (Continued) EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR TEMPORARY BONDING RULES UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974...

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

Science.gov (United States)

2013-05-17

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

Evolution and the Prevention of Violent Crime

OpenAIRE

Roach, Jason; Pease, Ken

2011-01-01

This paper suggests how violence prevention can be better informed by embracing an evolutionary approach to understanding and preventing violent crime. Here, ethical crime control through an evolutionary lens is consid-ered and speculation is offered as to what an evolution-evidenced crime reduction programme might look like. The paper begins with an outline of the current landscape of crime prevention scholarship within criminology and presents some possible points of contact with actual or ...

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

Directory of Open Access Journals (Sweden)

NASCIMENTO, Weslley Souza do

2005-09-01

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

The Rigour–Relevance Balance for Engaged Scholarship

DEFF Research Database (Denmark)

Li, Peter Ping

2011-01-01

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....

Performance-Based Scholarships: Replication at Six Sites Using Randomized Controlled Trials

Science.gov (United States)

Mayer, Alexander

2014-01-01

Performance-based scholarships were developed to help tackle some of the financial obstacles facing students in the postsecondary education system. In general, these scholarships aim to help reduce the financial burdens of low-income college students, and are structured to help incentivize good academic progress. Performance-based scholarships…

Valuing the human health damage caused by the fraud of Volkswagen

International Nuclear Information System (INIS)

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

2016-01-01

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

Academic Staff's Views About International Scholarships and Support Programs

Directory of Open Access Journals (Sweden)

M. Ertaç ATİLA

2015-04-01

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.

Polycentrism in Global Health Governance Scholarship

Science.gov (United States)

Tosun, Jale

2018-01-01

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

Directory of Open Access Journals (Sweden)

Aprillia Aprillia

2015-12-01

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

Scholarship, publication, and career advancement in health professions education: AMEE Guide No. 43.

Science.gov (United States)

McGaghie, William C

2009-07-01

Scholarship and publication are key contributors to career advancement in health professions education worldwide. Scholarship is expressed in many ways including original research; integration and synthesis of ideas and data, often across disciplines; application of skill and knowledge to problems that have consequences for health professionals, students, and patients; and teaching in many forms. Professional publication also has diverse outlets ranging from empirical articles in peer reviewed journals, textbook chapters, videos, simulation technologies, and many other means of expression. Scholarship and publication are evaluated and judged using criteria that are consensual, public, and transparent. This three-part AMEE Guide presents advice about how to prepare and publish health professions education research reports and other forms of scholarship in professional journals and other outlets. Part One addresses scholarship-its varieties, assessment, and attributes of productive scholars and scholarly teams. Part Two maps the road to publication, beginning with what's important and reportable and moving to manuscript planning and writing, gauging manuscript quality, manuscript submission and review, and writing in English. Part Three offers 21 practical suggestions about how to advance a successful and satisfying career in the academic health professions. Concluding remarks encourage health professions educators to pursue scholarship with vision and reflection.

Increasing the detection of minority class instances in financial statement fraud

CSIR Research Space (South Africa)

Moepya, Stephen

2017-04-01

Full Text Available -1 Asian Conference on Intelligent Information and Database Systems, 3-5 April 2017, Kanazawa, Japan Increasing the detection of minority class instances in financial statement fraud Stephen Obakeng Moepya1,2(B), Fulufhelo V. Nelwamondo1...

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

African Journals Online (AJOL)

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

Leveraging New Media in the Scholarship of Engagement: Opportunities and Incentives

Science.gov (United States)

LaBelle, Chris; Anderson-Wilk, Mark; Emanuel, Robert

2011-01-01

This article looks at how Extension faculty and administrators perceive digital scholarship in relation to their institutions' reward systems. Our survey data suggest that even when land-grant institutions have policies in place to reward alternative or new forms of scholarship, these policies are often unclear or inaccessible, are not reflected…

Continuing education modules and the scholarship of engagement.

Science.gov (United States)

Mitchell, Jim

2010-01-01

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.

AWG Scholarships

Science.gov (United States)

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.

Scholarship as a Way of Life

DEFF Research Database (Denmark)

Eskildsen, Kasper Risbjerg

2016-01-01

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...

17 CFR 1.1 - Fraud in or in connection with transactions in foreign currency subject to the Commodity Exchange...

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Fraud in or in connection with... Securities Exchanges COMMODITY FUTURES TRADING COMMISSION GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT Definitions § 1.1 Fraud in or in connection with transactions in foreign currency subject to the...

Exploring Scholarship of Teaching and Learning Approaches to Business Communication Research

Science.gov (United States)

Pope-Ruark, Rebecca

2012-01-01

With our core focus on teaching and scholarship, business communication teacher-scholars are well placed to become leaders in the international Scholarship of Teaching and Learning (SoTL) movement. In this article, SoTL is defined and contextualized, three SoTL research approaches are introduced, and disciplinary research projects are suggested. A…

Communicating New Library Roles to Enable Digital Scholarship: A Review Article

Science.gov (United States)

Cox, John

2016-01-01

Academic libraries enable a wide range of digital scholarship activities, increasingly as a partner rather than as a service provider. Communicating that shift in role is challenging, not least as digital scholarship is a new field with many players whose activities on campus can be disjointed. The library's actual and potential contributions need…

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

Directory of Open Access Journals (Sweden)

M.ª Belén AIGE

2017-07-01

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

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

African Journals Online (AJOL)

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

The Fiscal Impact of Tax-Credit Scholarships in Oklahoma. State Research

Science.gov (United States)

Gottlob, Brian

2011-01-01

This study seeks to provide outcomes-based information on Oklahoma's proposal to give tax credits for contributing 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…

Scholar in Residence: an innovative application of the scholarship of engagement.

Science.gov (United States)

Jacelon, Cynthia S; Donoghue, Linda Carey; Breslin, Eileen

2010-01-01

Universities are expected to engage with communities for the benefit of both. Based on the definition of scholarship advanced by Boyer in the 1990s, inclusive of the scholarship of discovery, integration, teaching, and application, the School of Nursing and Jewish Geriatric Services, Inc., have instituted a unique collaboration entitled the Scholar in Residence. Unlike traditional agreements between schools of nursing and agencies to provide clinical experience and educate students, this agreement is designed to build scholarship for both university and agency. Outcomes include building opportunities for faculty and staff scholarship at the agency, enhancing the integration of knowledge into practice, intensifying opportunities for the sharing of knowledge by providing opportunities for students to work with faculty and staff on individual projects, and enriching the application of knowledge by providing opportunities for faculty clinical practice and consultation. The Scholar in Residence is a model of collaboration between the university and the community that reflects the mission of the university and provides value to the community agency through strategic engagement of both entities. Copyright 2010 Elsevier Inc. All rights reserved.

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

Directory of Open Access Journals (Sweden)

Oluwatoyin Muse Johnson Popoola

2014-10-01

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

Supporting and Enabling Scholarship: Developing and Sharing Expertise in Online Learning and Teaching

Directory of Open Access Journals (Sweden)

Fiona Barnes

2018-04-01

Full Text Available In a highly competitive, rapidly changing higher education market, universities need to be able to generate pedagogical expertise quickly and ensure that it is applied to practice. Since teaching approaches are constantly evolving, partly responding to emerging learning technologies, there is a need to foster ways to keep abreast on an ongoing basis. This paper explores how a small-scale project, the Teaching Online Panel (TOP, used scholarship investigations and a bottom-up approach to enhance one particular aspect of academic practice – online learning and teaching. The experiences of TOP are useful for identifying:  • how a scholarship approach can help develop academic expertise • its contribution to enhancing understanding of staff’s different roles in the University • ways of developing the necessary supportive network for those undertaking such scholarship • the effectiveness of staff development which is peer-led rather than imposed from above • how practical examples can stimulate practice development • the relevance of literature on communities of practice and landscapes of practice for scholarship • the important role of ‘brokers’ to facilitate the dissemination of scholarship findings • the benefits to the brokers’ own professional roles • the challenges of sustaining such an approach and lessons learnt. This study has relevance for those involved in supporting scholarship or delivering staff development in Higher Education.

Reduce Fraud Risk in Your District with Stronger Internal Controls

Science.gov (United States)

Okrzesik, Daryl J.; Nuehring, Bert G.

2011-01-01

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

Building framework for nursing scholarship: guidelines for appointment and promotion.

Science.gov (United States)

Honig, Judy; Smolowitz, Janice; Larson, Elaine

2013-01-01

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.

La responsabilité pénale des avocats et conseillers d'entreprise en cas de fraude fiscale et blanchiment d'argent

OpenAIRE

Noël, Jérôme

2015-01-01

La présente contribution a pour objet un mal social dont l’actualité refait surface à chaque scandale financier : la blanchiment d’argent et plus particulièrement le blanchiment de capitaux provenant d’une fraude fiscale. Réprimé pénalement, le blanchiment d’argent consiste grossièrement à « camoufler » l’origine illicite de fonds. L’origine illicite peut provenir, comme cela sera souvent le cas, d’une fraude fiscale. Notion très large, cette fraude peut être grave ou « simple » (par oppositi...

Uncovering document fraud in maritime freight transport based on probabilistic classification

NARCIS (Netherlands)

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

2015-01-01

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

Uncovering Document Fraud in Maritime Freight Transport Based on Probabilistic Classification

NARCIS (Netherlands)

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

2015-01-01

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

20 CFR 416.1250 - How we count grants, scholarships, fellowships or gifts.

Science.gov (United States)

2010-04-01

..., fellowships or gifts. 416.1250 Section 416.1250 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... grants, scholarships, fellowships or gifts. (a) When we determine your resources (or your spouse's, if any), we will exclude for 9 months any portion of any grant, scholarship, fellowship, or gift that you...

Unusual conversations: A reflection on the mechanics of internationally engaged public scholarship

Directory of Open Access Journals (Sweden)

Jonathan Damiani

2016-09-01

Full Text Available This article analyses the civic engagement pathways of researchers from the Asia-Pacific and the United States in an effort to see how the principles of what American  scholars consider publicly engaged research and creative practice are being enacted in research sites across the globe. The purpose of this ongoing project is to focus on finding ways of connecting American scholars with a network of higher education and research institutions that hold a commitment and passion for social responsibility and civic engagement as it impacts education, research and service for community development overseas. The narrative includes the voices and perspectives of colleagues dedicated to engaged scholarship from across the new region in which I work (the Asia-Pacific, alongside the voices of some of Imagining America’s (IA 2014 National Conference participants. These conversations serve as a critical reflection on the mechanics of doing public scholarship overseas and frame a new model of internationally engaged scholarship. Keywords: Internationally engaged public scholarship, unusual conversations

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

African Journals Online (AJOL)

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

Development of Model for Providing Feasible Scholarship

Directory of Open Access Journals (Sweden)

Harry Dhika

2016-05-01

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%.

The Chinese Government Scholarship Program: An Effective Form of Foreign Assistance?

Science.gov (United States)

Dong, Lili; Chapman, David W.

2008-03-01

This study investigates the effectiveness of Chinese international education assistance through an examination of student experience in the Chinese Government Scholarship Program, an important mechanism of Chinese foreign aid. Grounded in Pascarella's (1985) model of the impact of college on students, the study investigates participants' level of satisfaction with their higher education experience in China and their perception of the role of the scholarship program in promoting positive relationships between China and the scholarship students' home countries. Findings indicate that participants are generally satisfied with their experiences in China and are positive about the impact of the program in building friendships with their home countries. The authors discuss the implications of these findings in terms of China's emerging prominence as a provider of international development assistance.

Altmetrics, Legacy Scholarship, and Scholarly Legacy

Directory of Open Access Journals (Sweden)

Lauren B. Collister

2017-10-01

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.

Marginalization: A Revisitation With Integration of Scholarship on Globalization, Intersectionality, Privilege, Microaggressions, and Implicit Biases.

Science.gov (United States)

Hall, Joanne M; Carlson, Kelly

2016-01-01

In 1994, the concept of marginalization was explored in an article in Advances in Nursing Science. This is a revisitation of the concept incorporating new scholarship. This update is founded on feminism, postcolonialism, critical race theory, and discourse deconstruction, all viewpoints that have been explicated in nursing. The purpose of this analysis is to look at new scholarship and concepts useful to applying marginalization in nursing knowledge development from the standpoint of Bourdieu's macro, meso, and micro levels. New scholarship includes globalization, intersectionality, privilege, microaggressions, and implicit bias. Implications for decreasing health disparities through this new scholarship are discussed.

After Halliburton: Event Studies and Their Role in Federal Securities Fraud Litigation

NARCIS (Netherlands)

J.E. Fisch (Jill); J.B. Gelbach (Jonah); J.M. Klick (Jonathan)

2016-01-01

markdownabstractEvent studies have become increasingly important in securities fraud litigation after the Supreme Court’s decision in Halliburton II. Litigants have used event study methodology, which empirically analyzes the relationship between the disclosure of corporate information and the

77 FR 46258 - Debit Card Interchange Fees and Routing

Science.gov (United States)

2012-08-03

... transactions may be reduced; (4) the fraud-prevention and data-security costs expended by each party involved... costs such as fraud-prevention research and development costs, data-security costs, fraud-related... own fraud-prevention tools. For example, many large Internet merchants implement extra security...

34 CFR 611.44 - Under what circumstances may the Secretary defer a scholarship recipient's service obligation?

Science.gov (United States)

2010-07-01

... a scholarship recipient's service obligation? (a) Upon written request, the Secretary may defer a service obligation for a scholarship recipient who— (1) Has not begun teaching in a high-need school of a... scholarship recipient's service obligation? 611.44 Section 611.44 Education Regulations of the Offices of the...

Prediction of food fraud type using data from Rapid Alert System for Food and Feed (RASFF) and Bayesian network modelling

NARCIS (Netherlands)

Bouzembrak, Y.; Marvin, H.J.P.

2016-01-01

Because food fraud can harm human health and erode consumer trust, it is imperative that it is detected at an early stage. Therefore the aim of this study was to predict the expected food fraud type for imported products for which the product category and country of origin are known in order to

Text mining to detect indications of fraud in annual reports worldwide

NARCIS (Netherlands)

Fissette, Marcia Valentine Maria

2017-01-01

The research described in this thesis examined the contribution of text analysis to detecting indications of fraud in the annual reports of companies worldwide. A total of 1,727 annual reports have been collected, of which 402 are of the years and companies in which fraudulent activities took place,

A theory-informed, process-oriented Resident Scholarship Program.

Science.gov (United States)

Thammasitboon, Satid; Darby, John B; Hair, Amy B; Rose, Karen M; Ward, Mark A; Turner, Teri L; Balmer, Dorene F

2016-01-01

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.

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

Science.gov (United States)

2012-06-01

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

Integrating Reiki and community-engaged scholarship: an interdisciplinary educational innovation.

Science.gov (United States)

Bremner, Marie N; Bennett, David N; Chambers, Donna

2014-09-01

To provide students with a meaningful holistic care experience while integrating community-engaged scholarship, students partnered with a Reiki-prepared faculty member within a nurse-managed community clinic to offer Reiki to the clients and participate in the evaluation of the effectiveness of the modality. This article describes how students and faculty integrated holistic care, scholarship, and community engagement. This experience provided the students with an opportunity to embrace the art and science of holistic nursing while obtaining experience in measuring outcomes.

Bound by Tradition? Peer Review and New Scholarship: An Institutional Case Study

Science.gov (United States)

White, Barbara Jo; Cruz, Laura; Ellern, Jill; Ford, George; Moss, Hollye

2012-01-01

Peer review is by no means a routine process for traditional, or basic, research. Even so, peer review is even less routinized for other forms of scholarship. In 1990, Ernest Boyer called for a reconsideration of scholarship and extended the definition to be inclusive of non-traditional modes of scholarly production and delivery. However, peer…

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

Directory of Open Access Journals (Sweden)

Villi A. Maslov

2014-01-01

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

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

African Journals Online (AJOL)

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

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

Czech Academy of Sciences Publication Activity Database

Vorobyev, Dmitriy

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

Good night, and good luck: perspectives on luck in management scholarship

OpenAIRE

Liu, C; de Rond, Mark Edmondus

2016-01-01

It is not insignificant that seminal contributions to management scholarship have highlighted luck as an alternative explanation for performance differences between individuals and organizations. Yet it has rarely taken center-stage in scholarship. The principal purpose of this paper is to provide a systematic review of the application of luck in the management literature and in such foundation disciplines as economics, sociology, and psychology. Our analysis finds five common perspectives on...

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

OpenAIRE

Tesliuc, Emil Daniel; Milazzo, Annamaria

2007-01-01

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

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

Science.gov (United States)

Bordelon, David

2017-01-01

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

7 CFR 1773.9 - Disclosure of fraud, illegal acts, and other noncompliance.

Science.gov (United States)

2010-01-01

..., the auditor must design the audit to provide reasonable assurance of detecting fraud that is material... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit... statements, auditors should apply audit procedures specifically directed to ascertaining whether an illegal...

A Scholarship Workshop Program to Improve Underrepresented Student Access to Higher Education

Science.gov (United States)

Murr, Christopher D.

2010-01-01

This study examines the effectiveness of a scholarship workshop program to better prepare low socio-economic and minority students to compete for collegiate scholarships. The study involves 1,367 high risk 9th to 12th grade students in Texas. Analysis of the pre- and post tests, using a t-test for dependent variables, indicates a statistically…

A Failed Experiment: Georgia's Tax Credit Scholarships for Private Schools. Special Summary

Science.gov (United States)

Southern Education Foundation, 2011

2011-01-01

Georgia is one of seven states that currently allow tax credits for scholarships to private schools. The law permits individual taxpayers in Georgia to reduce annual state taxes up to $2,500 for joint returns when they divert funds to a student scholarship organization (SSO). Georgia's law providing tax credits for private school tuition grants or…

The Economy of Scandinavian-American Exchange: Donations and Scholarships in the American-Scandinavian Foundation, 1912–1995

Directory of Open Access Journals (Sweden)

Christin Mays

2015-05-01

Full Text Available The importance of philanthropy for academic exchange cannot be overestimated. Especially in the first half of the twentieth century, scholarships for academic exchange originated from the private sector instead of the state. But what is the relationship between academic exchange and the donations which finance scholarships? How can specific donations and the restrictions placed on them change the flow of exchange? This article investigates donation and scholarship praxis within the American-Scandinavian Foundation (ASF from 1912–1995, a philanthropic organisation devoted to academic exchange between Scandinavia and the United States. The period, 1912–1944, is characterised by various small donations and few scholarships to mostly American fellows. The second period, 1945–1995, represents an era of economic growth created from a surge in large, restricted donations invested in scholarship funds. This led to an increased number of scholarships to a more geographically diverse population.

Lottery Funded Scholarships in Tennessee: Increased Access but Weak Retention for Minority Students

Science.gov (United States)

Menifield, Charles E.

2012-01-01

Student retention and low graduation rates are the most significant problems associated with state provided student aid. Evidence suggests that the problems are chronic to certain populations in state colleges and universities. This research examines lottery scholarship data to determine those factors that affect scholarship retention and…

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

Science.gov (United States)

Grijpink, Jan

2004-06-01

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

Is Collaborative, Community-Engaged Scholarship More Rigorous than Traditional Scholarship? On Advocacy, Bias, and Social Science Research

Science.gov (United States)

Warren, Mark R.; Calderón, José; Kupscznk, Luke Aubry; Squires, Gregory; Su, Celina

2018-01-01

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…

Molecular assay to fraud identification of meat products.

Science.gov (United States)

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

2014-01-01

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

Developing digital scholarship emerging practices in academic libraries

CERN Document Server

Mackenzie, Alison

2016-01-01

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.

34 CFR 611.47 - What are a scholarship recipient's reporting responsibilities upon the close of the LEA's...

Science.gov (United States)

2010-07-01

... may require, that confirms that the recipient has taught during this period in a high-need school... 34 Education 3 2010-07-01 2010-07-01 false What are a scholarship recipient's reporting... EDUCATION TEACHER QUALITY ENHANCEMENT GRANTS PROGRAM Scholarships § 611.47 What are a scholarship recipient...

The 419 codes as business unusual: the advance fee fraud online ...

African Journals Online (AJOL)

The 419 codes as business unusual: the advance fee fraud online discourse. A Adogame. Abstract. No Abstract. International Journal of Humanistic Studies Vol. 5 2006: pp. 54-72. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners ...

A theory-informed, process-oriented Resident Scholarship Program

Science.gov (United States)

Thammasitboon, Satid; Darby, John B.; Hair, Amy B.; Rose, Karen M.; Ward, Mark A.; Turner, Teri L.; Balmer, Dorene F.

2016-01-01

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

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

Science.gov (United States)

2015-04-30

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

Scholarship in nursing: Degree-prepared nurses versus diploma ...

African Journals Online (AJOL)

Lizeth Roets

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.

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

Science.gov (United States)

2013-11-01

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

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

Science.gov (United States)

2013-08-21

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

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

Directory of Open Access Journals (Sweden)

Sokratis Vidros

2017-03-01

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

Tips for Constructing a Promotion and Tenure Dossier that Documents Engaged Scholarship Endeavors

Science.gov (United States)

Franz, Nancy K.

2011-01-01

The growth of the community engagement movement in higher education over the past 2 decades has resulted in more faculty member interest and practice in engaged scholarship. As more institutions value this work, faculty members are looking for ways to enhance the effectiveness of their engaged scholarship dossiers for promotion and tenure. This…

Symposium on the Foundations of Newtonian Scholarship

CERN Document Server

Nauenberg, Michael; The foundations of Newtonian scholarship

2000-01-01

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.

On Common Constitutional Ground: How Georgia's Scholarship Tax Credits Mirror Other State Programs and Expand Educational Opportunity

Science.gov (United States)

Carpenter, Dick M., II.; Erickson, Angela C.

2016-01-01

In 2008, Georgia launched a tax-credit scholarship program to expand educational opportunities for the state's pre-K through 12th-grade students by providing them scholarships to attend private schools. Georgia's scholarship tax credit program will help over 13,000 children get the best education for their needs at secular and religious private…

Conceptualizing 20 years of engaged scholarship: A scoping review.

Science.gov (United States)

Beaulieu, Marianne; Breton, Mylaine; Brousselle, Astrid

2018-01-01

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.

Systematic Failure in a Stem Cell Fraud Case by a Poor Quality Culture

International Nuclear Information System (INIS)

Kwon, Hyuk Il; Lee, Young Gun; Lim, Nam Jin

2006-01-01

In the years 2004 and 2005, Korea became a prospective nation noteworthy in the world through the epochal development of genetic engineering in our country. Obstinate or incurable diseases were expected to be healed in a few years by a Korean geneticist. So many worldwide patients of obstinate or incurable diseases took notice of the research outcomes and organized an aid association to collect supporting funds. World renowned journals such as 'Nature' and 'Science' published Dr. Hwang's theses. A long and distant way remedy to obstinate diseases seemed to be closer at hand so early. However, a stem cell fraud case emerged throughout the world in late 2005, the pride of the Korean people was destroyed. With this as a momentum, voices of self reflection by scientific circles were raised. The purpose of this study is not in finding the truth of the stem cell research but to propose an effective management and control measures for the future in planning, implementing, monitoring and evaluating large scale national R and D projects in order to prevent a recurrence of this kind of failure

A Longitudinal Study of Illinois State Scholarship Commission Monetary Award Recipients, 1967-1974.

Science.gov (United States)

Boyd, Joseph D.; Fenske, Robert H.

The present effectiveness and future direction of monetary award programs administered by the Illinois State Scholarship Commission is examined in three surveys. A random sample of 1,000 was drawn from the total number of scholarship recipients during the 1967-68 and 1970-71 academic years; 2,000 from the 1973-74 survey. It is shown that: (1)…

Retreating academics: creating spaces for the scholarship of ...

African Journals Online (AJOL)

, 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 ...

Use of molecular biology techniques in the detection of fraud meat in ...

African Journals Online (AJOL)

Microsoft

2015-02-04

Feb 4, 2015 ... respect to economic and sanitary issues. ... products with Tsp509I and AluI restriction enzymes. .... specific PCR assay was found to be rapid and cost ... produced specific fragments of about 195 bp for ruminant ... industries. ... Fraud identification in industrial meat ... Application of an indirect ELISA and a.

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

Directory of Open Access Journals (Sweden)

Indarti Inova Fitri Siregar Nurhayani Lubis

2016-03-01

Full Text Available Abstrak : Penelitian ini bertujuan untuk menganalisis pendeteksian laporan keuangan dengan menggunakan Leverage, Financial Stability, dan Financial Targets, studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia untuk tahun laporan 2012 sampai dengan 2014. Mengingat pentingnya peran yang dimiliki oleh laporan keuangan, maka hanya laporan keuangan berkualitas dan terbebas dari salah saji material baik yang disengaja (fraud maupun yang tidak disengaja (error yang dapat dipercaya sebagai sumber informasi untuk pengambilan keputusan. Untuk itu sebagai tujuan jangka panjangnya adalah agar setiap perusahaan dapat mendeteksi laporan keuangannya secara dini oleh bagian internal kontrol atau bagian internal audit perusahaannya agar terhindar dari kemungkinan kecurangan penyajian Laporan Keuangan.Adapun objek yang menjadi penelitian ini Laporan Keuangan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia untuk tahun laporan 2012 sampai dengan 2014.  Sampel pada penelitian ini dipilih berdasarkan metode  purposive sampling dengan  jumlah  populasi  sebanyak  134  perusahaan  dan  sampel  sebanyak  20 perusahaan.  Metode  analisis  yang  digunakan  adalah  analisis  regresi  berganda dengan program SPSS versi 20. Teknik analisis yang digunakan pada penelitian ini  adalah  analisis  statistik  deskriptif,  uji  asumsi  klasik,  uji  hipotesis  F-statistik untuk  menguji  pengaruh  secara  bersama-sama  dengan  tingkat  kepercayaan  5% serta  menggunakan  t-statistik  untuk  menguji  koefisien  regresi  parsial. Penelitian ini dilakukan untuk menganalisis seberapa besar pengaruh Leverage, Financial stability pressure, dan Financial Targets terhadap Fraud Detection pada pelaporan keuangan dengan menggunakan Manajemen Laba Riil.Hasil penelitian  ini  menunjukkan  bahwa  secara  simultan  Leverage

Adapting research instruction to support the scholarship of practice: practice-scholar partnerships.

Science.gov (United States)

Crist, Patricia A

2010-01-01

ABSTRACT Evidence-based practice (EBP) is crucial to the success of delivering quality occupational therapy services. The skill to engage in the scholarship of practice is central to being able to create evidence specific to one's everyday practice and leads to an emerging role within occupational therapy called the practice-scholar. The purpose of this retrospective study was to investigate the effectiveness of an instructional approach that engaged the scholarship of practice and the functions of a practice-scholar. Occupational therapy graduate students and practitioners collaborated to develop a practice-based study proposal during a traditional experimental research class. The objective was to apply research concepts contextualized within the natural practice context while developing the role of the practice-scholar in designing outcomes studies. As part of an entry-level research course, students (n == 39) and practitioners (n == 14) were grouped into learning teams and discussed two self-assessments to reflect on their self-efficacy perceptions of practice-scholarship research at the beginning and the end of a series of guided sessions to design a research proposal. Postcourse results show that students' perceptions of self-efficacy improved regarding their abilities to participate in practice-scholarship as a result of the learning partnerships. Anecdotal similarities were found for practitioners. As an instructional method, the learning partnership facilitated the development of foundational knowledge and skills related to becoming practice-scholars through increased self-efficacy in using proposal design. This educational approach proactively used the scholarship of practice research to bridge practice and education using a meaningful, partnership-based model for entry-level graduate students and occupational therapy practitioners.

Creating a Community of Difference in Entrepreneurship Scholarship

DEFF Research Database (Denmark)

Gartner, William B.

2013-01-01

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...

Fraud in Rights and Contracts: A Review of Bankruptcy Case of Livent Inc. Based on Governance, Risk, and Compliance (GRC Framework

Directory of Open Access Journals (Sweden)

Samuel Anindyo Widhoyoko

2017-05-01

Full Text Available This research discussed the accounting scandal in the perspective of governance, risk, and compliance using Governance, Risk, and Compliance (GRC framework. Unlike other fraud’s framework, GRC framework combinedthree different aspects of business sustainability of reporting. The purpose of the research was to highlight early business fraud that usually initiated by the company in boosting up the revenue during the Initial public offering(IPO processes. When other research discussed the business’ fraud schemes through the document alteration, this research focused on a case showing how a business could make the wrong statement to the investors through real and lawful future contracts with unqualified audit opinion. Structurally, this research was done through the action research method in pointing out all the directors’ failures in their function to hold the fiduciary duty to exercise their responsibility. Based on the analysis with the accordance with the framework used, it is highlighted that directors in the aspect of (1 governance decisive, they fail to set proportional target, provide ethical value, and react positively to maintain the company sustainability; (2 compliance submissive, they do not submit the accounting standards through undisclosed third-party agreement, misrepresentation of revenue recognition, and mistreatment of expense omission; (3 risk preventive, they fail to assess the risk occurs from legal aspect of conflict of interest, long-term contractual and engagement risks, and insufficient future cash flow.

A Value beyond Money? Assessing the Impact of Equity Scholarships: From Access to Success

Science.gov (United States)

Reed, Richard J.; Hurd, Brian

2016-01-01

This article reflects on evidence drawn from an evaluation of the impact of a scholarship programme for students from disadvantaged backgrounds at Macquarie University, Sydney. In addition to evidence of improved retention rates, the article suggests that qualitative data derived from a number of interviews with scholarship recipients highlight…

Service First: Embracing the Scholarship on Teaching and Learning through Active Engagement in Parks, Recreation, and Tourism Education

Science.gov (United States)

Schwab, Keri; Greenwood, Brian; Dustin, Daniel

2014-01-01

In this article, we turn the tripartite responsibility of teaching, scholarship, and service inside out. Rather than considering service to be a poor stepchild to scholarship and teaching, we reason that service as engaged scholarship should be the centerpiece of academic life, especially in an applied discipline like parks, recreation, and…

Outlier detection in healthcare fraud: A case study in the Medicaid dental domain

NARCIS (Netherlands)

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

Health care insurance fraud is a pressing problem, causing substantial and increasing costs in medical insurance programs. Due to large amounts of claims submitted, estimated at 5 billion per day, review of individual claims or providers is a difficult task. This encourages the employment of

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

NARCIS (Netherlands)

K. Smith Rotabi (Karen); K.E. Cheney (Kristen)

2014-01-01

textabstractThis report discusses concerns raised by participants of Thematic Area 4 (Force, Fraud and Coercion) of the International Forum on Intercountry Adoption and Global Surrogacy held in August 2014. There has been a significant body of research on intercountry adoption practices over the

General Consideration on Legal Tax Evasion vs. Tax Fraud

Directory of Open Access Journals (Sweden)

Octavia-Daniela Steriopol

2010-12-01

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

Paying for Likes? Understanding Facebook like fraud using honeypots

OpenAIRE

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

2014-01-01

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

Paying for Likes? Understanding Facebook Like Fraud Using Honeypots

OpenAIRE

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

2014-01-01

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

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

OpenAIRE

Sarango Condolo, María Yolanda; Tipán Chancusig, Patricia Alexandra

2014-01-01

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

Towards fraud-proof ID documents using multiple data hiding technologies and biometrics

Science.gov (United States)

Picard, Justin; Vielhauer, Claus; Thorwirth, Niels

2004-06-01

Identity documents, such as ID cards, passports, and driver's licenses, contain textual information, a portrait of the legitimate holder, and eventually some other biometric characteristics such as a fingerprint or handwritten signature. As prices for digital imaging technologies fall, making them more widely available, we have seen an exponential increase in the ease and the number of counterfeiters that can effectively forge documents. Today, with only limited knowledge of technology and a small amount of money, a counterfeiter can effortlessly replace a photo or modify identity information on a legitimate document to the extent that it is very diffcult to differentiate from the original. This paper proposes a virtually fraud-proof ID document based on a combination of three different data hiding technologies: digital watermarking, 2-D bar codes, and Copy Detection Pattern, plus additional biometric protection. As will be shown, that combination of data hiding technologies protects the document against any forgery, in principle without any requirement for other security features. To prevent a genuine document to be used by an illegitimate user,biometric information is also covertly stored in the ID document, to be used for identification at the detector.

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

Science.gov (United States)

Bandaranayake, Bandara

2014-01-01

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

Conceptualizing 20 years of engaged scholarship: A scoping review.

Directory of Open Access Journals (Sweden)

Marianne Beaulieu

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.

Conceptualizing 20 years of engaged scholarship: A scoping review

Science.gov (United States)

Beaulieu, Marianne; Breton, Mylaine

2018-01-01

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

La coopération fiscale entre Etats dans la lutte contre la fraude et l'évasion fiscales internationales

OpenAIRE

Laumonier, Alexandre

2017-01-01

Tax fraud and tax avoidance are as old as tax itself. Economy’s globalisation and digitalazation have however confronted States with the limitations of their tax power that remains dependant on their territorial boundaries. More recently, the 2007-2008 financial crisis has drawn the attention of the public opinion on the extent of international tax fraud and avoidance as well as on the key role tax heavens play in this frame. The traditional and conventional legal tools States can use have re...

A Decade of Scholarship in Marketing Education

Science.gov (United States)

Abernethy, Avery M.; Padgett, Daniel

2011-01-01

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…

A Conceptual Model for the Translation of Bioethics Research and Scholarship.

Science.gov (United States)

Mathews, Debra J H; Hester, D Micah; Kahn, Jeffrey; McGuire, Amy; McKinney, Ross; Meador, Keith; Philpott-Jones, Sean; Youngner, Stuart; Wilfond, Benjamin S

2016-09-01

While the bioethics literature demonstrates that the field has spent substantial time and thought over the last four decades on the goals, methods, and desired outcomes for service and training in bioethics, there has been less progress defining the nature and goals of bioethics research and scholarship. This gap makes it difficult both to describe the breadth and depth of these areas of bioethics and, importantly, to gauge their success. However, the gap also presents us with an opportunity to define this scope of work for ourselves and to help shape the broader conversation about the impact of academic research. Because of growing constraints on academic funding, researchers and scholars in many fields are being asked to demonstrate and also forecast the value and impact of their work. To do that, and also to satisfy ourselves that our work has meaningful effect, we must understand how our work can motivate change and how that change can be meaningfully measured. In a field as diverse as bioethics, the pathways to and metrics of change will likewise be diverse. It is therefore critical that any assessment of the impact of bioethics research and scholarship be informed by an understanding of the nature of the work, its goals, and how those goals can and ought to be furthered. In this paper, we propose a conceptual model that connects individual bioethics projects to the broader goals of scholarship, describing the translation of research and scholarly output into changes in thinking, practice, and policy. One of the key implications of the model is that impact in bioethics is generally the result of a collection of projects rather than of any single piece of research or scholarship. Our goal is to lay the groundwork for a thoroughgoing conversation about bioethics research and scholarship that will advance and shape the important conversation about their impact. © 2016 The Hastings Center.

Does Competition Improve Public Schools? New Evidence from the Florida Tax-Credit Scholarship Program

Science.gov (United States)

Figlio, David; Hart, Cassandra M. D.

2011-01-01

Programs that enable students to attend private schools, including both vouchers and scholarships funded with tax credits, have become increasingly common in recent years. This study examines the impact of the nation's largest private school scholarship program on the performance of students who remain in the public schools. The Florida Tax Credit…

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

OpenAIRE

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

2017-01-01

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

Receive, Reorganize, Return: Theatre as Creative Scholarship

Science.gov (United States)

Armstrong, Sara; Braunschneider, Theresa

2016-01-01

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…

An Effective Financial Statements Fraud Detection Model for the Sustainable Development of Financial Markets: Evidence from Taiwan

Directory of Open Access Journals (Sweden)

Chyan-long Jan

2018-02-01

Full Text Available This study aims to establish a rigorous and effective model to detect enterprises’ financial statements fraud for the sustainable development of enterprises and financial markets. The research period is 2004–2014 and the sample is companies listed on either the Taiwan Stock Exchange or the Taipei Exchange, with a total of 160 companies (including 40 companies reporting financial statements fraud. This study adopts multiple data mining techniques. In the first stage, an artificial neural network (ANN and a support vector machine (SVM are deployed to screen out important variables. In the second stage, four types of decision trees (classification and regression tree (CART, chi-square automatic interaction detector (CHAID, C5.0, and quick unbiased efficient statistical tree (QUEST are constructed for classification. Both financial and non-financial variables are selected, in order to build a highly accurate model to detect fraudulent financial reporting. The empirical findings show that the variables screened with ANN and processed by CART (the ANN + CART model yields the best classification results, with an accuracy of 90.83% in the detection of financial statements fraud.

The Unbearable Blind Spots of Comics Scholarship

Directory of Open Access Journals (Sweden)

Brenna Clarke Gray

2016-08-01

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.

Digital storytelling: New opportunities for humanities scholarship and pedagogy

Directory of Open Access Journals (Sweden)

John F. Barber

2016-12-01

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.

Engaged scholarship: encouraging interactionism in entrepreneurship and small-to-medium enterprise (SME) research

OpenAIRE

Simba, A; Ojong, N

2017-01-01

Purpose: The purpose of this paper is to introduce a multi-layered theoretical framework to enable engaged scholarship to develop as a practice in entrepreneurship and small business research. To do so, it illuminates the salient features of engaged scholarship, collaborative learning and actor-network theory (ANT).\\ud Design/methodology/approach: The paper follows a narrative or traditional literature review design. Specifically, it adopts a thematic approach for summarising and synthesising...

Contributions of the NOAA Hollings Undergraduate Scholarship Program to the Geosciences Pipeline

Science.gov (United States)

Kaplan, M.

2016-12-01

Since 2005, the NOAA Ernest F. Hollings Undergraduate Scholarship Program has provided tuition support and paid summer internship opportunities at NOAA to exceptional students majoring in the geosciences. The purpose of the scholarship program is to train students in NOAA mission fields. Multiple methods were used to track the career trajectories of Hollings alumni, including mining LinkedIn data, conducting an impact analysis based on a professionally developed web-based evaluation survey, and a web-based alumni update system. At least one postgraduate record was recorded for 80% of Hollings Scholarship alumni. Of the alumni reached, more than 75% continued on to graduate school in a NOAA mission field, and 86% of those graduate degrees were in a NOAA mission field or other STEM field. 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.

From Polarity to Plurality in Translation Scholarship

Directory of Open Access Journals (Sweden)

Abdolla Karimzadeh

2012-09-01

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

Uncovering Document Fraud in Maritime Freight Transport Based on Probabilistic Classification

OpenAIRE

Triepels , Ron; Feelders , Ad; Daniels , Hennie

2015-01-01

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

Emotional Intelligence Research within Human Resource Development Scholarship

Science.gov (United States)

Farnia, Forouzan; Nafukho, Fredrick Muyia

2016-01-01

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…

Documenting Gratitude as a Practice in Positive Scholarship

Science.gov (United States)

Franks, Tara M.

2015-01-01

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…

The Study of the Effectiveness of Scholarship Grant Program on Low-Income Engineering Technology Students

Science.gov (United States)

Ononye, Lawretta C.; Bong, Sabel

2018-01-01

This paper investigates the effectiveness of a National Science Foundation Scholarship in Science, Technology, Engineering, and Mathematics (NSF S-STEM) program named "Scholarship for Engineering Technology (SET)" at the State University of New York in Canton (SUNY Canton). The authors seek to answer the following question: To what…

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

Energy Technology Data Exchange (ETDEWEB)

D` Erceville, H

1998-12-31

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

Rôle et responsabilités du réviseur d'entreprises en situation de fraude.

OpenAIRE

Veri, Raphaël

2016-01-01

Rôle et responsabilités du réviseur d'entreprises en situation de fraude. Mémoire réalisé par VERI Raphaël, encadré par le professeur PEIRCE Robert. NOMA : 8843-12-00 Année académique: 2015-2016 Programme d'étude: GEST2 Ce mémoire a été réalisé afin d’étudier le rôle et les responsabilités du réviseur d'entreprises qui détecte une fraude dont il n'est ni l'auteur ni un complice direct. Le premier chapitre est consacré à la définition de la profession de réviseur d’entreprises ainsi que des mi...

"Civil Religion" and Confucianism : Japan's Past, China's Present, and the Current Boom in Scholarship on Confucianism

NARCIS (Netherlands)

Paramore, K.N.

2016-01-01

This article employs the history of Confucianism in modern Japan to critique current scholarship on the resurgence of Confucianism in contemporary China. It argues that current scholarship employs modernist formulations of Confucianism that originated in Japan’s twentieth-century confrontation with

Developing a scholarship community.

Science.gov (United States)

Cumbie, Sharon; Weinert, Clarann; Luparell, Susan; Conley, Virginia; Smith, James

2005-01-01

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.

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

Science.gov (United States)

2009-06-01

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

Citizenship and Scholarship in Emerson, Cavell and Foucault

Science.gov (United States)

Hodgson, Naomi

2011-01-01

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…

The Trajectory of Scholarship about Self-Regulated Learning

Science.gov (United States)

Winne, Philip H.

2017-01-01

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'…

The Effects of Feminist Scholarship on Developmental Psychology.

Science.gov (United States)

Jacklin, Carol Nagy; McBride-Chang, Catherine

1991-01-01

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.…

Three on a Match: Gary A. Olson on Rigor, Reliability, and Quality Control in Digital Scholarship

Science.gov (United States)

Jensen, Kyle

2009-01-01

This interview examines the relationship between digital scholarship and the politics of higher education. In doing so, it advances a series of recommendations that aim to help digital scholars and digital scholarship achieve an increased level of stature in the academic community.

Systematic Failure in a Stem Cell Fraud Case by a Poor Quality Culture

Energy Technology Data Exchange (ETDEWEB)

Kwon, Hyuk Il; Lee, Young Gun; Lim, Nam Jin [Korea Atomic Energy Research Institute, Taejon (Korea, Republic of)

2006-07-01

In the years 2004 and 2005, Korea became a prospective nation noteworthy in the world through the epochal development of genetic engineering in our country. Obstinate or incurable diseases were expected to be healed in a few years by a Korean geneticist. So many worldwide patients of obstinate or incurable diseases took notice of the research outcomes and organized an aid association to collect supporting funds. World renowned journals such as 'Nature' and 'Science' published Dr. Hwang's theses. A long and distant way remedy to obstinate diseases seemed to be closer at hand so early. However, a stem cell fraud case emerged throughout the world in late 2005, the pride of the Korean people was destroyed. With this as a momentum, voices of self reflection by scientific circles were raised. The purpose of this study is not in finding the truth of the stem cell research but to propose an effective management and control measures for the future in planning, implementing, monitoring and evaluating large scale national R and D projects in order to prevent a recurrence of this kind of failure.

The Development of Auditing Arena and Corporate Governance Landscape in Malaysia: An Initiative to Combat Fraud and Corruptions

Directory of Open Access Journals (Sweden)

Ahmad Noruddin Nur Adura

2017-01-01

Full Text Available This research provides two phases of discussions on the evolution in auditing arena and corporate governance (CG landscape in Malaysia. Phase 1: Pre-Malaysian Code of Corporate Governance (MCCG (1957-2000 and Phase 2: Post-Malaysian Code of Corporate Governance (2001-2015. MCCG was designed to increase oversight and regulation of the accounting profession and to strengthen CG practices and increase transparency of financial audits. The emergence of audit failures has focused the world’s attention on accounting standards and the role of auditors. The cause of corporate collapse was basically due to lack of professionalism in auditing coupled with scandals on fraud and corruptions. Moreover, the quantum of fraud has increased over the past years in Malaysia and has become more sophisticated. Due to this, the Government has put all the efforts to ensure that audit and CG practices are able to comply with stringent and rigorous standards imposed by the statutory bodies as to enhance audit quality and CG practices in line with international benchmarks. Thus, this paper attempts to analyze the evolution of auditing and CG practices as initiatives taken by the Government of Malaysia in order to combat fraud and corruptions.

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

OpenAIRE

Gonzalo Castañeda; Ignacio Ibarra

2010-01-01

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

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

OpenAIRE

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

2015-01-01

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

Promotion and the Scholarship of Teaching and Learning

Science.gov (United States)

Vardi, Iris; Quin, Robyn

2011-01-01

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…

THE RISK OF FRAUD WITHOUT IMPLEMENTATION OF THE PILLARS OF CORPORATE GOVERNANCE AT THE LEVEL OF CREDIT INSTITUTIONS IN ROMANIA

Directory of Open Access Journals (Sweden)

VLAD MARIANA

2013-02-01

Full Text Available In this article, the authors seek to emphasize the risk factors that may occur due to not implementing or faultyimplementation of corporate governance for credit institutions, and its role in fraud prevention and detection. To avoidinappropriate governance, top management should have special preoccupations for the development of strategies,developing internal control policies by which to determine and evaluate the risks of the organization. Corporategovernance starts with a broad range of beneficiaries (stakeholders who contribute with resources to an organization(investments, taxes, charitable contributions, etc. Those members are the direct and indirect beneficiaries of theorganizational unit to be regulated. Corporate governance involving several parties: the leadership board, the internalauditors or those of the external environment. In some cases, regulatory authorities or professional associations,contribute to this process.

WNP-2, securities fraud investigation are fired up

International Nuclear Information System (INIS)

Anon.

1984-01-01

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

Trusted Insiders Are Committing Fraud and Embezzlement Within Organizations: Is There a Connection to Addiction, as the Motivating Factor for Their Illegal Activities?

Science.gov (United States)

2014-06-01

increase in opioid prescribing has led to parallel increases in opioid addiction and overdose deaths.” Since 1999, it was reported that, “overdose...COMMITTING FRAUD AND EMBEZZLEMENT WITHIN ORGANIZATIONS: IS THERE A CONNECTION TO ADDICTION , AS THE MOTIVATING FACTOR FOR THEIR ILLEGAL ACTIVITIES...INSIDERS ARE COMMITTING FRAUD AND EMBEZZLEMENT WITHIN ORGANIZATIONS: IS THERE A CONNECTION TO ADDICTION , AS THE MOTIVATING FACTOR FOR THEIR ILLEGAL

Legitimacy in legacy: a discussion paper of historical scholarship published in the Journal of Advanced Nursing, 1976-2011.

Science.gov (United States)

Fealy, Gerard; Kelly, Jacinta; Watson, Roger

2013-08-01

This paper presents a discussion of historical scholarship published in the Journal of Advanced Nursing. The Journal of Advanced Nursing provides a forum for disseminating high-quality research and scholarship. For over 35 years, scholars have used the Journal of Advanced Nursing to disseminate research into aspects of nursing, including nursing history. The data source was Wiley Online electronic database for the Journal of Advanced Nursing for the period 1976-December 2011. Relative to other academic concerns, nursing history represents a topic of limited concern to nursing scholars, as evidenced in published scholarship in the Journal of Advanced Nursing. The trends in historical scholarship in the journal have been on disciplinary development, the place and context of practice, and gendered relationships. While these are legitimate academic concerns, they suggest a lack of attention to clinical practice in historical research, that which confers social legitimacy on the discipline. Nursing derives its social legitimacy, in part, through its history, including reliable accounts of the legacy of nursing work in the development of healthcare systems. Disciplinary development in nursing is advanced by giving greater prominence to nursing history in nursing scholarship, including the history of nursing practice Relative to other academic concerns, nursing scholarship affords little prominence to the topic of nursing history and less still to the history of practice, as evidenced in the outputs of one of nursing's major organs of scholarship. Not to assign due importance to the history of nursing and its practice demonstrates nursing's lack of disciplinary maturity. © 2012 Blackwell Publishing Ltd.