To see the other types of publications on this topic, follow the link: Social aspects of Fraud.
Journal articles on the topic 'Social aspects of Fraud'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 50 journal articles for your research on the topic 'Social aspects of Fraud.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.
1
Utami, Intiyas, Sutarto Wijono, Suzy Noviyanti, and Nafsiah Mohamed. "Fraud diamond, Machiavellianism and fraud intention." International Journal of Ethics and Systems 35, no. 4 (November 11, 2019): 531–44. http://dx.doi.org/10.1108/ijoes-02-2019-0042.
Full textAbstract:
Purpose This study aims to test the causality of fraud diamond factors (pressure, rationalization, opportunity and capability) and Machiavellian personality on fraud intention. Design/methodology/approach This study used a 2 × 2 × 2 × 2 web-based laboratory experiment. Our subjects are accounting students from various Indonesian universities as surrogates of an accountant of a firm. We analyzed the data using the independent t-test. Findings This study provides empirical evidence that the four aspects of fraud diamond, namely pressure, opportunity, rationalization and capability cause fraud intention. Besides, high Machiavellian attitude also causes high fraud intention. Research limitations/implications This study is a Web-based one that is subject to the instability of internet access. Specifically, some subjects had to redo the completion of their experimental modules because of the unstable internet connection. Practical implications The results of this study suggest organizations to pay attention to their members’ behavioral aspects that can be the symptoms of fraud and to design whistleblowing systems to prevent fraud intention as an opportunity factor within organizations. Social implications Social implications are to develop the appropriate whistleblowing system to mitigate the fraud. Originality/value The novelty of this study lies in combining the experimental test of fraud diamond (internal and external factors) and Machiavellianism as a personality factor as the determinants of fraud intention. Further, another novelty lies in the use of the antifraud system as a proxy of opportunity that has not yet extensively investigated by previous studies.
2
Zhang, Xiaobing, Fu-Sheng Tsai, Chih-Chen Lin, Ya-Fang Cheng, and Kun-Hwa Lu. "Fraud, Economic versus Social-Psychological Losses, and Sustainable E-Auction." Sustainability 10, no. 9 (September 3, 2018): 3130. http://dx.doi.org/10.3390/su10093130.
Full textAbstract:
As compared to the economic losses, social and psychological losses are of equal importance in discussing the losses when encountering fraud. Taking advantage of a perspective paper form (i.e., free writing style with a mix of description, analysis, and comments) with in-depth discussions and well-developed propositions, we combine considerations from the knowledge gap, platform quality, and risk management to discuss the comparative seriousness of different fraud-caused losses. The conceptual model mainly articulates on a series of relationships among different degrees of knowledge gap, platform quality, and risk management in predicting the various combinative losses in the economic, social, and psychological aspects. Propositions follow. First, when the knowledge gap is higher, the economic losses of being cheated on the internet will be higher, while lower in social and psychological losses. Second, when perceived platform quality is higher, the economic losses of being cheated on the internet will be lower, while higher in social and psychological losses. Third, when platform risk management is better, all aspects of being cheated on the internet will be lower. Based on the assumption of network externality, we also argue that the multiple dimensions of fraud-caused losses may damage e-auction sustainability. Theoretical and practical implications will be discussed.
3
Ortner, Sherry B. "Capitalism, Kinship, and Fraud." Social Analysis 63, no. 3 (September 1, 2019): 1–23. http://dx.doi.org/10.3167/sa.2019.630301.
Full textAbstract:
Investment broker Bernie Madoff ran what is still considered the largest Ponzi scheme in history, defrauding thousands of investors over a 20-year period of more than $20 billion. He worked his game almost entirely through kinship connections—relatives, friends of relatives, and relatives of friends. The relationship between kinship and capitalism has drawn renewed attention by anthropologists, part of a broader effort to rethink capitalism not as a free-standing ‘economy’ but as deeply embedded in a wide range of social relations. In this article I use the Madoff case to illustrate, and develop further, several aspects of the kinship/capitalism connection. I also consider briefly the boundary between fraud and ‘legitimate’ capitalism, which many economic historians consider a fuzzy boundary at best.
4
Perez-Vaisvidovsky, Nadav. "Fathers as Frauds: On the Criminalization of Fathers in the Parental Leave for Fathers Program in Israel." Men and Masculinities 22, no. 2 (March 3, 2017): 127–50. http://dx.doi.org/10.1177/1097184x17696175.
Full textAbstract:
The criminalization of poverty, the process in which recipients of social security benefits are construed as frauds, is a well-documented phenomenon. Two aspects of this process are the use of stereotypes as a tool in fraud accusations and the targeting of marginalized populations. In this article, I wish to expand the gendered discussion of this phenomenon to men by examining the process of the construction of Israeli fathers wishing to take parental leave as welfare frauds. I will claim that this process is based on gendered assumptions that deny the possibility of fathers wishing to care for their children. The program that allows fathers to share parental leave experiences a high reported rate of fraud by fathers claiming parental leave benefits. However, analysis shows that the evidence does not support these reports and that claims on fraud and abuse are the result of a tendentious interpretation of the data by bureaucrats. This tendentiousness is based, I argue, on implicit assumptions about the nature of men. As this case shows, criminalization of benefit recipients can be targeted at nonmarginalized or even privileged groups. This sheds new light both on the criminalization process and on the workings of the gendered power structure.
5
Soomro, Zahoor Ahmed, Javed Ahmed, Mahmood Hussain Shah, and Khalil Khoumbati. "Investigating identity fraud management practices in e-tail sector: a systematic review." Journal of Enterprise Information Management 32, no. 2 (April 30, 2019): 301–24. http://dx.doi.org/10.1108/jeim-06-2018-0110.
Full textAbstract:
PurposeIdentity fraud is a growing issue for online retail organisations. The literature on this issue is scattered, and none of the studies presents a holistic view of identity fraud management practices in the online retail context. Therefore, the purpose of this paper is to investigate the identity fraud management practices and present a comprehensive set of practices for e-tail sector.Design/methodology/approachA systematic literature review approach was adopted, and the articles were selected through pre-set inclusion criteria. The authors synthesised existing literature to investigate identity fraud management in e-tail sector.FindingsThe research finds that literature on practices for identity fraud management is scattered. The findings also reveal that firms assume identity fraud issues as a technological challenge, which is one of the major reasons for a gap in effective management of identity frauds. This research suggests e-tailers to deal this issue as a management challenge and counter strategies should be developed in technological, human and organisational aspects.Research limitations/implicationsThis study is limited to the published sources of data. Studies, based on empirical data, will be helpful to support the argument of this study; additionally, future studies are recommended to include a wide number of databases.Practical implicationsThis research will help e-tail organisations to understand the whole of identity fraud management and help them develop and implement a comprehensive set of practices at each stage, for effective management identity frauds.Originality/valueThis research makes unique contributions by synthesising existing literature at each stage of fraud management and encompasses social, organisational and technological aspects. It will also help academicians understanding a holistic view of available research and opens new lines for future research.
6
Zourrig, Haithem, Jeongsoo Park, Kamel El Hedhli, and Mengxia Zhang. "The effect of cultural tightness–looseness on fraud perception in insurance services." International Journal of Quality and Service Sciences 10, no. 2 (June 18, 2018): 138–48. http://dx.doi.org/10.1108/ijqss-02-2017-0016.
Full textAbstract:
Purpose The purpose of this paper is to investigate how cultural tightness may influence consumers’ attitudes toward insurance services and occurrence of insurance fraud. Design/methodology/approach Drawing on Gelfand et al.’s (2011) theory of tight and loose cultures, the authors theorize that perceived wrongness of insurance fraud, fraud occurrence and perceived risk of being caught depend on the cultural tightness. Using field data from a global European social survey (ESS), the authors investigate these differences across two fairly different European countries – Norway (i.e. tight culture) and Ukraine (i.e. loose culture). Findings Consumers from tight culture report less tolerance for insurance fraud (inflating insurance claim) are less likely to commit an insurance fraud, and they perceive higher level of risk of being caught than their counterparts from loose culture (Ukraine). Practical implications Understanding cultural variability in attitude toward insurance fraud, the occurrence of insurance fraud and the sensitivity to the risk of being caught could enrich the authors knowledge about how to prevent insurance fraud. Social implications Consumer protection agencies, consumer educators and policymakers could all benefit from understanding cultural variability in attitude toward fraud. This will potentially help to design effective learning and education programs to sensitize customers to the illegal and unethical aspects of fraudulent behaviors. Originality/value Insurance fraud is a universal issue and exists in many European countries, yet no previous work has investigated the effect of cultural tightness–looseness on fraud perception.
7
Maulidi, Ach. "Storytelling of bureaucratic white-collar crimes in Indonesia: is it a matter of reciprocal norm?" Journal of Financial Crime 27, no. 2 (January 13, 2020): 573–86. http://dx.doi.org/10.1108/jfc-07-2019-0087.
Full textAbstract:
Purpose The purpose of this paper is to contribute to the existing fraud studies and theory (fraud triangle) from bureaucratic crime perspectives. Importantly, this paper answers calls on research, exploring the routines of interaction both micro- and social psychological constructs in studying fraudulent behaviours. These aspects are relatively new, which have a little attention from auditing and fraud literature. Design/methodology/approach Experienced fraud perpetrators were used for this study. A semi-structured interview technique was used, allowing to uncover rich descriptive data on the personal experiences of participants. It allowed them to tell and illustrate why and how they get involved in fraudulent activities. Findings Many explanations, from a wide variety of perspectives, have been advanced to explain why people commit fraud in bureaucracy. Using reciprocity and exchange theory as a basis, it was found strong evidence for expanding fraud triangle theory (Cressey, 1953) as a predictor of individual’s intention to commit white-collar crimes. Evidence of these results provides a new challenge to other accounts of why systemic fraud would or would not occur. In this point, it highlights the concepts of social exchange and the norm of reciprocity serve as a useful beginning for explaining the factors that cause someone to commit occupational fraud. Generally, a number of distinct empirical and theoretical contributions arise from the current study. Originality/value This paper contributes to the enrichment of fraud theory and literature, from psychological perspectives. With regard to the reciprocity between peers within and outside organisation, it offers theoretical frameworks about the reasons for the decisions to commit white-collar crimes. As such, it advances fraud and auditing studies.
8
Amerieska, Siti, Atik Andhayani, and Novi Nugrahani. "Accountability in Village Owned Enterprises (BUMDes) Based on Sustainable Livelihood Assets." Journal of International Conference Proceedings 4, no. 1 (July 22, 2021): 332–44. http://dx.doi.org/10.32535/jicp.v4i1.1160.
Full textAbstract:
The number of fraud cases in Village-Owned Enterprises (BUMDes) necessitates the implementation of accountability in order to reduce the potential for corruption or other forms of fraud within the BUMDes entity. Meanwhile, research on accountability in BUM Desa has received little attention. This paper aims to study an accountability model based on Sustainable Livelihood Assets, which include accountability based on asset potential (natural, physical, financial, human, social and cultural assets) that has been institutionalized in the management of BUMDes. This study uses a descriptive qualitative approach with content analysis method and as theoretical triangulation also uses data in the form of interviews with BUMDes directors and staff, village heads, and the community. The result Legal, policy, and compliance accountability for aspects of governance is the main foundation for complying with the regulations set in BUMDes, which states that BUMDes problems in their management are required elements of prudence that prioritize transparency and accountability. Managerial Accountability that emphasis in the managerial aspect is on how to embed the institutional elements of BUMDes that are patterned on administration, reporting, and accountability. It is possible that the procedural system for managing BUMDes includes several aspects such as social for institutional strengthening, the transformation of the environment into management, and the development of BUMDes.
9
Paikov, Andrei Y., and Yulia B. Samoilova. "Legal aspects of forensic medico-social expertise assignment." Medical and Social Expert Evaluation and Rehabilitation 23, no. 2 (December 14, 2020): 19–26. http://dx.doi.org/10.17816/mser34871.
Full textAbstract:
The topic presented in the title of the article has been the matter of numerous studies. In spite of this, it remains relevant these days. This is because in practice there arise controversies related to the procedural issues of forensic medico-social expertise assignment and conducting. The authors have attempted to conduct a comprehensive study of the legal issues of the assignment and production of forensic socio-medical expertise, both in civil cases related to appeal against decisions of medico-social assessment services, and in criminal cases, in particular, with regard to fraud in receiving payments. The article analyzes the practice of appealing against decisions of medical and social assessment services. This practice reveals the lack of uniformity in the assignment of forensic medical and social expertise. Based on previous studies in this area, as well as the provisions of regulatory legal acts, the authors distinguish medico-social expertise from other types of medical and forensic examinations. Due to the limited space of the paper, not all relevant aspects on this issue are considered. The paper concentrates on the issues of determining the institution and persons who have special knowledge sufficient to produce medico-social expertise. The authors have developed recommendations on the assignment of forensic medico-social expertise, emphasizing that the production of medico-social expertise requires special knowledge and should be carried out by specialists who have received special training in the specialty of medical and social expertise. In this connection, the production of forensic medico-social expertise cannot be entrusted to forensic medical establishments and business organizations. The authors emphasize that such an expertise should be entrusted to highly qualified employees with specialized training in medical and social expertise and working for medical and social expertise services.
10
Maulidi, Ach. "When and why (honest) people commit fraudulent behaviours?" Journal of Financial Crime 27, no. 2 (January 13, 2020): 541–59. http://dx.doi.org/10.1108/jfc-05-2019-0058.
Full textAbstract:
Purpose This study aims to provide theoretical and empirical insights concerning how macro-level characteristics influence micro-psychological characteristics, in perpetrating fraudulent behaviours. This is because many fraud studies have mainly been focussed on the solo psychological aspects of the offender, rather than the social environments. This study also makes clear that fraudulent behaviours are different from delinquencies. Design/methodology/approach This research is focussed on the big bureaucratic scandals, occurring in Indonesia. The authors chose Indonesia because it places one of the corrupt countries in The Association of Southeast Asian Nations countries. To achieve the goals, the authors used the ethnographic approach by conducting an exclusive interview with 30 elite executives from the Government of Indonesia. Findings This study finds a deeper understanding of the root causes of fraud committed by individuals and co-offenders, in which micro-psychological, situational, sociological and criminological aspects are linked together. Originality/value This study contains provocative findings that can stimulate a critical understanding of the psychological aetiology of an individual’s intention to perpetrate partial fraud or to co-offend.
11
Brown, Heath, and Lindsey Cormack. "Angry about Fraud: How Congress Took up Trump’s Claims of Fraud." Forum 19, no. 1 (July 1, 2021): 77–95. http://dx.doi.org/10.1515/for-2021-0004.
Full textAbstract:
Abstract Talk of fraud dominated President Donald J. Trump’s campaign and time in office. In this article, we explore whether members of Congress followed Trump’s lead in discussing all types of fraud, including electoral fraud as well as fraud, waste, and abuse. Using a unique dataset of the universe of congressional electronic newsletters from 2010 to 2021, we show that Republicans wrote to constituents about fraud much more than Democrats, especially about electoral fraud after Trump’s election, but it was Democrats who used angrier rhetoric to discuss fraud, a check on the President and many of the false claims about voter fraud in 2016 and 2020. These findings show an important aspect of the inter-party and inter-branch dynamics at play during Trump’s presidency; once keen to focus on fraud, waste and abuse in government congressional Republican attention shifted once the head of the executive branch was a co-partisan to parroting the claims of electoral and voter fraud made by the President.
12
Madi, Nero, Corina Joseph, Mariam Rahmat, Jennifer Tunga Janang, and Normah Haji Omar. "Fraud prevention disclosure on Malaysian public universities’ websites." Journal of Financial Crime 28, no. 3 (June 22, 2021): 841–57. http://dx.doi.org/10.1108/jfc-09-2020-0193.
Full textAbstract:
Purpose The purpose of this paper is to investigate the extent of fraud prevention disclosure on the Malaysian public universities’ websites. Design/methodology/approach The level of fraud prevention information disclosure was examined using content analysis of all 20 public universities in Malaysia based on the university fraud prevention disclosure index (UFPDi) previously developed by the authors’ research team. Findings The disclosures of eight aspects of fraud prevention policies, responses, initiatives and mechanisms were not satisfactory. Possible reasons could be because of lack of awareness and appreciation on the institutional mechanisms and lack of formal pressure from the relevant authority. Research limitations/implications Data collection for analysis was conducted during a period of one month only due to rapid changes of the information on the websites. Social implications The low level of disclosure using UFPDi will prompt the Malaysian public universities to take proactive actions in promoting transparent and good governance among the university staff hence assisting the government in addressing the fraud problem that is plaguing the nation. Originality/value This paper is an extension to the authors’ previous work on UFPDi. It further explains and highlights the extent of fraud prevention disclosures among academic institutions who are receiving financial resources from the government.
13
HELGESSON, GERT, and STEFAN ERIKSSON. "Four Themes in Recent Swedish Bioethics Debates." Cambridge Quarterly of Healthcare Ethics 20, no. 3 (May 20, 2011): 409–17. http://dx.doi.org/10.1017/s0963180111000090.
Full textAbstract:
A wide variety of bioethical themes have recently been debated and researched in Sweden, including genetic screening, HPV vaccination strategies, end-of-life care, injustices and priority setting in healthcare, dual-use research, and the never-ending story of scientific fraud. Also, there are some new events related to Swedish biobanking that might be of general interest. Here we will concentrate on four themes: end-of-life care, dual-use research, scientific fraud, and biobanking.
14
Cross, Cassandra, and Rosalie Gillett. "Exploiting trust for financial gain: an overview of business email compromise (BEC) fraud." Journal of Financial Crime 27, no. 3 (April 22, 2020): 871–84. http://dx.doi.org/10.1108/jfc-02-2020-0026.
Full textAbstract:
Purpose This paper aims to explore current knowledge of business email compromise (BEC) fraud, or approaches that specifically target organisations for financial gain, through the exploitation of trusted relationships. BEC fraud affects organisations globally and is estimated to have netted offenders over US$26bn since 2016. Despite the sheer magnitude of these losses, there is a dearth of academic research seeking to better understand this crime type, and prevent it from occurring. Design/methodology/approach This review summarises the known literature on BEC fraud. It uses a variety of academic and industry sources to ascertain the current state of knowledge, including how it is perpetrated, its impact (on businesses and individuals), how law enforcement have responded and its prevention. Findings This review highlights many gaps in knowledge surrounding BEC fraud. There has been a large focus on the technical aspects of BEC fraud, to the detriment of the human elements. Often, BEC fraud is successful through targeted and effective use of social engineering techniques and is able to overcome any technical solutions through the manipulation of personal relationships. Further, while the financial impacts of BEC fraud are obvious, there is no known research which has explored the non-financial harms of BEC fraud (across organisational and individual perspectives). With companies starting to (unsuccessfully) take legal action against those who have responded, there is a clear need to understand how organisations can better respond to incidents when they occur. Finally, there are gaps in knowledge on what is the best combination of both technical and human measures to prevent BEC fraud. Research limitations/implications This review is based on information presently available, and as indicated, there are significant gaps in what is currently known. Practical implications This review highlights the need to undertake research into the current gaps, with a view to improving best practice knowledge on prevention and response. Social implications Currently unknown, BEC fraud is posited to have significant impacts at both personal and collective levels. Increased knowledge of these non-financial impacts will improve how organisations respond to BEC fraud and how employees can be supported before and after an incident occurs. Originality/value Despite the magnitude of the problem, there is limited academic scholarship on BEC fraud. This literature review offers a summary of current knowledge and advocates a strong research agenda moving forward.
15
Doig, Alan. "Implementing national policing agendas and strategies for fraud at local level." Journal of Financial Crime 25, no. 4 (October 1, 2018): 984–96. http://dx.doi.org/10.1108/jfc-04-2017-0027.
Full textAbstract:
Purpose The purpose of this study is to assess, since the 2006 Fraud Review, recommendations, strategies and consequential organisational and other changes at national, regional and local levels relating to fraud, using the Northeast as a case study. It also notes that implementation may have been influenced by institutional changes and related emerging governmental policy agendas and institutional changes relating to organised crime, terrorism and cybercrime. Design/methodology/approach The research for the paper was undertaken by desk reviews of primary and secondary material. The paper also involved face-to-face interviews with personnel from the regional fraud unit and the three North-east police forces’ fraud units. The interviews were semi-structured and were conducted on grounds of anonymity for the personnel and the forces involved, with a focus on trends and issues. The personnel were invited to comment on a draft of the paper in terms of accuracy of the information they provided; no revisions or additions were proposed. Interpretation of that information is the sole responsibility of the author. Findings The paper finds that, despite the decade since the Fraud Review, issues of effectiveness or relevance of national fraud strategies, absence of incentives and identifiable benefits and continuous influence of competing agendas on police priorities continue to marginalise fraud as a mainstream police function and limit the level of resource committed to what also continues to be a rising area of criminality. Research limitations/implications The research looks at the recommendations, strategies and consequential organisational and other changes at national, regional and local levels through implementation by four policing units in the North-east. It also notes that implementation may have been influenced by institutional changes and related emerging governmental policy agendas and institutional changes relating to organised crime, terrorism and cybercrime. While the research is limited in that, it draws on the experience of three local and one regional fraud unit; its findings support further research about the implementation of strategies and agendas in practice on the ground. Practical implications The research validates many of the findings by Her Majesty’s Inspectorate of Constabulary (HMIC) and supports the need to review national strategies to ensure effective implementation at local level for what also continues to be a rising area of criminality. Social implications The research raises important issues concerning public concern over fraud where majority of frauds are of high volume, low value with low levels of recovery and usually targeted at individuals but where the policing responses are targeted elsewhere. Originality/value The research is the first study on the local implementation of national strategies on fraud and raises positive and less positive aspects of how far national strategies and intentions are addressed on the ground.
16
Gabriel, Kathleen. "Fraud and Abuse: OIG Advisory Opinion No. 00-3." Journal of Law, Medicine & Ethics 28, no. 2 (2000): 193–94. http://dx.doi.org/10.1111/j.1748-720x.2000.tb00014.x.
Full textAbstract:
The Office of the Inspector General issued an advisory opinion in April announcing that an arrangement to provide various services free of charge to patients with terminal illnesses who have a prognosis of one year or less to live (the “Program”) does not constitute grounds for sanctions under either the anti-kickback statute, section 1128(b) of the Social Security Act, or under section 1128A(a)(5) of the Act, which prohibits offering of inducements to beneficiaries to influence their selection of a provider for Medicare or Medicaid covered services.The Hospice Foundation of Martin & St. Lucie, Inc., is a Florida nonprofit organization that acts as the supporting foundation for the Hospice of Martin & St. Lucie, Inc., a nonprofit organization that provides various end-of-life services.
17
Hannibal, Bryce, and Hiroshi Ono. "Relationships of collapse: network brokerage, opportunism and fraud in financial markets." International Journal of Social Economics 44, no. 12 (December 4, 2017): 2097–111. http://dx.doi.org/10.1108/ijse-02-2016-0058.
Full textAbstract:
Purpose This paper explores the social-behavioral aspects of financial markets. The purpose of this paper is to examine the role of social relations and networks which contributed to the market crash in the US telecommunications sector in the late 1990s. Design/methodology/approach A network theoretic approach is used to examine historical qualitative data. The authors suggest that the network characteristics of financial intermediaries allowed security analysts to control and manipulate information that was disclosed to the investing public. Findings The authors find evidence that brokerage locations in the network of actors within the telecommunications market allowed select individuals opportunities to engage in unethical behavior and malfeasance. The authors further highlight the harmful effects of over-embeddedness by illustrating that strong and dense network ties within the financial sector were exploited to distort the flow and reliability of information. The paper concludes with a note on the generalizability of this study and an examination of the current economic-legal structure of Wall Street. Originality/value Recently, some economists and network scholars have begun examining social relations more thoroughly in the financial sector. This paper is one of the first that focuses specifically on the role and network location of research analysts prior to a market collapse.
18
TEMIRZHANOVA, Lyazzat А., Nurtai K. IMANGALIEV, Bakhytzhan Zh SAGYMBEKOV, Almaz A. ESHNAZAROV, and Almaz Zh SYZDYKOV. "Countering Fraud Committed Using Information Technology in Kazakhstan." Journal of Advanced Research in Law and Economics 10, no. 7 (December 31, 2019): 2122. http://dx.doi.org/10.14505/jarle.v10.7(45).25.
Full textAbstract:
The relevance of this article is that with the development of modern technologies, conditions have formed for the emergence of such a new type of crime as fraud committed with the help of modern information technologies. Today in Kazakhstan, the amount of damage caused and the number of facts of this type of crime in recent years has grown many times. The practice of law enforcement indicates that computer technology is increasingly acting as a tool for committing crimes. Most of these crimes can cause real harm to a person and the state. The aim of the article is to study the theoretical and practical aspects of countering a new type of fraud. The methodological base of the article is composed of general scientific principles, approaches and methods of scientific knowledge, dialectical and comparative methods of cognition of social and legal processes and phenomena. The theoretical and practical significance of the article lies in the fact that the results of the work can become the foundation for amendments to the legislation of Kazakhstan, as well as for the development of methodological manuals on the investigation of the type of criminal offenses in law enforcement.
19
Draper, H. "Paternity fraud and compensation for misattributed paternity." Journal of Medical Ethics 33, no. 8 (August 1, 2007): 475–80. http://dx.doi.org/10.1136/jme.2005.013268.
Full text
20
Williamson, B. "Bad behaviour does not equal research fraud." Journal of Medical Ethics 28, no. 3 (June 1, 2002): 207. http://dx.doi.org/10.1136/jme.28.3.207.
Full text
21
Jesilow, Paul. "The Effects of Fraud on the Evaluation of Health Care." Health Care Analysis 13, no. 3 (September 2005): 239–45. http://dx.doi.org/10.1007/s10728-005-6452-x.
Full text
22
Larasati, Riska, and Edy Sujana. "Studi Kasus Kecurangan Akuntansi Pada Koperasi Mitra Jaya Kelurahan Penarukan Kecamatan Buleleng (Suatu Kajian Terhadap Pentagon Crowy)." Jurnal Akuntansi Profesi 12, no. 1 (June 30, 2021): 131. http://dx.doi.org/10.23887/jap.v12i1.29330.
Full textAbstract:
This study aims to obtain empirical evidence about accounting fraud in the Cooperative Mitra Jaya Kelurahan Penarukan Buleleng District from the perspective of pressure, opportunity, rationalization, competency, and arrogance. This research is a descriptive qualitative research. The data used in this study are primary data and secondary data. The results of this study indicate that: (1) Fraud conducted by Mitra Jaya Cooperative can be seen from the aspect of pressure, such as the existence of debt, luxury lifestyle to debt which is not in accordance with the loan agreement, resulting in bad credit that results in cooperative capital to impact on the division of SHU at the end of the year. (2) Fraud conducted by Koperasi Mitra Jaya is seen from the aspect of opportunity, among others, because it is supported by situations and conditions that enable someone to cheat or an opportunity to manipulate financial and personal data related to loan applications. (3) Fraud conducted by Mitra Jaya Cooperative can be seen from the aspect of rationalization, among others because the attitude of the perpetrators who are looking for reasons to justify the crime they have committed so that it can be accepted by the community. (4) Fraud conducted by Mitra Jaya Cooperative is seen from the aspect of competency, among others because the actor has the ability to override internal control and control it in accordance with his social position for his personal interests. (5) Fraud conducted by Mitra Jaya Cooperative is seen from the aspect of arrogance which is an attitude of superiority and greed in a person who considers that company policies and procedures simply do not apply personally so that the perpetrators are free to commit fraud.
23
Shulga, Olga. "Confidentiality and scam in the internet." University Economic Bulletin, no. 48 (March 30, 2021): 76–91. http://dx.doi.org/10.31470/2306-546x-2021-48-76-91.
Full textAbstract:
The purpose of the work is to consider the theoretical and practical aspects of fraud in the Internet sphere and on this basis to identify ways to ensure the confidentiality and cybersecurity of private users and commercial organizations. The methodological basis of the work is the use of general and special methods of scientific knowledge. Methods of combining analysis and synthesis, induction and deduction have been used to identify different types of fraud in the Internet. Generalization methods, logical and empirical, were used in determining the directions of development of the national cyber defense system and ensuring confidentiality. The main results of the work: The most common methods of fraud with the use of bank payment cards are identified, among which: a fake poll on social networks with a prize draw; a phone call to obtain classified information; SIM card replacement for access to online banking; online payments on unsecured sites; phishing; copying card data when handed over; unsecured WI-Fi networks; computers in public places; skimming for card data theft; unauthorized micropayments; ATM fraud; use of malicious programs (viruses), fake sites in order to compromise the details of electronic payment instruments and/or logins/passwords for access to Internet/mobile banking systems; dissemination (sale, dissemination) of information on compromised data; terminal network fraud; fraud in remote service systems; social engineering. Basic security rules are defined to prevent fraud. The experience of European countries in the field of cybersecurity is analyzed. The directions of adaptation of the current legislation on cybersecurity to the EU standards are outlined and the directions of development of the national system of cybersecurity are defined. The practical significance of the results is to deepen the understanding of the nature and mechanism of various types of fraud in the Internet. The recommendations proposed in the paper can form a methodological and theoretical basis for the development of economic policy of the state to ensure the confidentiality and cybersecurity of private users and commercial organizations. Conclusions. The state should establish an effective oversight body in the field of personal data protection, but security measures and online restrictions should comply with international standards. The use of encryption should not be prohibited at the legislative level, as such restrictions reduce the ability of citizens to protect themselves from illegal intrusions into privacy. In addition, the state policy in the Internet should be aimed at promoting the development and operation of secure Internet technologies and the formation of mechanisms to protect against services and protocols that threaten the technical functioning of the Internet from viruses, phishing and more.
24
Cross, Cassandra. "Reflections on the reporting of fraud in Australia." Policing: An International Journal 43, no. 1 (November 15, 2019): 49–61. http://dx.doi.org/10.1108/pijpsm-08-2019-0134.
Full textAbstract:
Purpose The purpose of this paper is to reflect on the reporting of cybercrime in Australia, specifically the reporting of fraud. Design/methodology/approach Using an evaluation of the (former) Australian Cybercrime Online Reporting Network (ACORN), this paper provides a commentary on the report findings, including both positive and negative aspects of the reporting mechanism. Findings The paper focuses on three key challenges that were identified in the evaluation: victim satisfaction; quality of data; and unintended consequences. Each of these topics is outlined and located within a broader context to better understand the evaluation findings. Research limitations/implications This viewpoint paper is a commentary based upon an evaluation of ACORN which itself has several limitations of its methodology. Despite this, the evaluation provides important insights into the challenges that currently exist with the online reporting of fraud offences both in Australia, and worldwide. Practical implications This paper emphasises the structural and systemic issues that exist for the reporting of fraud in Australia. It therefore warns against placing blame exclusively on police agencies as responsible for these results. Instead, it advocates the need for society to take a more coordinated and collaborative approach to the policing of fraud, which includes law enforcement, government and industry partners. Social implications The paper documents some of the underlying reasons for additional trauma and harm experienced by victims of fraud in their efforts to report their incident and receive what they perceive to be an appropriate criminal justice response. These must be acknowledged in order to make the required change. Originality/value This paper is a commentary and reflection on the current way in which fraud is reported in Australia. It points to a need to rethink this approach in some key areas. It highlights the critical need for an education campaign to dispel some of the myths that exist in relation to realistic police responses to fraud, and also calls for the need to consider alternatives to the exclusively online system currently in operation, as well as larger questions about notions of justice and appropriate responses to fraud victims.
25
Allman, Richard L., and Brian H. Childs. "The woman who wasn't herself: Moral response to medical insurance fraud." Hec Forum 8, no. 1 (January 1996): 71–79. http://dx.doi.org/10.1007/bf00057980.
Full text
26
Evans, D. "Betrayers of the Truth: Fraud and Deceit in Science." Journal of Medical Ethics 12, no. 3 (September 1, 1986): 160–61. http://dx.doi.org/10.1136/jme.12.3.160.
Full text
27
Moss, David J. "Business and Banking: Ethics and White-Collar Crime in Norwich, 1825–1831." Albion 29, no. 3 (1997): 373–98. http://dx.doi.org/10.2307/4051669.
Full textAbstract:
The industrial revolution greatly expanded opportunities to become wealthy, but not all opportunities were “legitimate.” Most writers emphasize that the context, or social structure, in which laws are framed make aspects of commercial behavior “illegal” or “criminal.” The context is an imposed evaluation of modes of behavior and action based on conflict resolution. This generalization has merit and, irrespective of ideological nuance, neatly packages the process through which social interest is said to attain legislative legitimacy. Such achieved legitimacy is, however, sometimes challenged, notwithstanding the participation of the challengers themselves in the process of formulation. The letter as well as the spirit of laws may be ignored, and illegal activities may flourish. These white-collar crimes—offenses against property committed by persons of “respectability and high social status”—tend to be ascribed to individual greed and opportunities created by weaknesses in the enforcement of the laws. Businessmen are damned by implication, and the solution usually recommended is more consultation, more laws, and better enforcement. Recent studies of the increasing incidence of such crimes in the late eighteenth and early nineteenth centuries have adopted this interpretation to criticize the new entrepreneurial culture. Complaints have been directed particularly at a “chaotic” banking system that abetted supposedly widespread speculation and fraud during and following the Napoleonic wars. Proofs of misconduct rest on contemporary calls to curb the extravagances of entrepreneurs and private bankers, on references to repeated financial crises, on a few famous cases of fraud and robbery, and on a more general indictment culled from literature's many mustache-twirling villains.
28
Steen, R. G. "Retractions in the scientific literature: do authors deliberately commit research fraud?" Journal of Medical Ethics 37, no. 2 (November 15, 2010): 113–17. http://dx.doi.org/10.1136/jme.2010.038125.
Full text
29
Scheetz, Andrea M., and Timothy J. Fogarty. "Walking the talk." Journal of Accounting & Organizational Change 15, no. 4 (November 4, 2019): 654–77. http://dx.doi.org/10.1108/jaoc-06-2018-0047.
Full textAbstract:
Purpose Based on exchange theory and the generalized norm of reciprocity, psychological contracts perceived by employees are believed to have dysfunctional consequences for organizations if breached. This paper aims to study the willingness of employees to report fraud, as such is an important aspect of internal control for organizations. Design/methodology/approach A 2 × 2 between-subjects experiment was conducted in which 99 participants with diverse accounting backgrounds were first asked questions about their preconceived beliefs (psychological contract) regarding how reports of unethical conduct would be managed, and their reaction if these beliefs were broken (psychological contract violation). Participants were given a hypothetical situation of fraud and then asked to indicate their likelihood of reporting fraud to a supervisor. Findings The main hypotheses are that employees will be less likely to report fraud when the organization fails to signal the presence of a positive ethical environment or when management reacts weakly to previous reports of unethical activity. The data and findings support these hypotheses. Additional testing also reveals that a psychological contract violation mediates the relationship between the outcome of previous reports and the intention to report fraud. Research limitations/implications As with any experimental study, this study’s results come with limitations. Reading an overly simplistic scenario that omits real world details and providing intention to report is very different from actually reporting fraud in one’s own place of employment. Therefore, reporting intentions may vary from actual reporting behavior. Further, reporting motivation (self-defense, altruism, etc.) and concern over retaliation are not measured. Practical implications Employees have expectations surrounding ethical corporate environments. Psychological contract violations occur as a result of broken expectations and are common in the workforce. In this study, a breakdown in the internal control environment because of a poor ethical culture, caused an even greater breakdown in internal controls because of employees’ decreased reporting intentions. Social implications Psychological contract violations impact employees’ intention to report fraud. These violations need to be understood so that additional measures and safeguards can be instituted when employees are not acting as a fraud defense or detection mechanism. During such times when there is a breakdown in this type of internal control (that is, when employees might be hesitant to report fraud), extra safeguards against fraud, additional procedures to detect fraud, and enhanced employee training encouraging reporting of suspected unethical conduct, become even more important. Originality/value Strong experimental methods provide a rigorous way to evaluate a problem of our day: job insecurity caused by rampant organizational turbulence. The hidden cost is expressed in terms of how less can be expected of employees as a first line of defense against fraud.
30
Manning, Louise, and Aleksandra Kowalska. "Considering Fraud Vulnerability Associated with Credence-Based Products Such as Organic Food." Foods 10, no. 8 (August 14, 2021): 1879. http://dx.doi.org/10.3390/foods10081879.
Full textAbstract:
Organic foods carry a premium price. They are credence-based foods, i.e., it is difficult for consumers to evaluate the premium aspects of organic food under normal use. In global supply chains, organic food is purchased on institutional trust (certification, logos, standards) rather than on relational trust. Relying on institutional trust makes consumers vulnerable to criminals who intentionally label conventional product as organic or develop sophisticated organized crime networks to defraud businesses and consumers. The aim of this research is to explore cases of organic fraud that are emergent from academic and gray literature searches to identify ways to strengthen future capabilities to counter illicit activities in a globalized food environment. Each case is considered in terms of perpetrator motivations (differentiated as economic, cultural, and behaviorally orientated drivers), the mode of operation (simple or organized), the guardians involved/absent, and the business and supply chain level vulnerabilities the cases highlight. The study finds that institutional trust is particularly vulnerable to fraud. Supply chain guardians need to recognize this vulnerability and implement effective controls to reduce the likelihood of occurrence. However, in some cases considered in the study, the guardians themselves were complicit in the illicit behavior, further increasing consumer vulnerability. Future research needs to consider how additional controls can be implemented, without increasing supply chain friction that will impact on food trade and supply, that can ensure consumers are purchasing what they believe they are paying for.
31
Sarioglo, V. Н. "Methodical Aspects of Indirect Assessment of Household Incomes in Determining the Eligibility for Government Social Support." Statistics of Ukraine 88, no. 1 (May 1, 2020): 16–23. http://dx.doi.org/10.31767/su.1(88)2020.01.02.
Full textAbstract:
In present-day Ukraine, a large number of families and individuals are beneficiaries of programs for social support of the population. Economic and political crises, reforms in tariff and social policies, added by the pandemic of coronavirus infection in the latest time, result in the worsening life standards of a considerable share of the population in certain periods of time. In was in 2015–2018 that in some of the quite populated localities social programs covered as many as 70% of the population. This triggered a respective growth in the social support from the central and local budgets. Such situation aggravated the problem of targeting of the government social support, decreasing the number of cases when a social aid is assigned in an improper or baseless manner, and the scopes of fraud in this sphere.
One of the ways for reforming the system of social support in the present days is to adopt the method of assigning all the categories of support with consideration of incomes and property status of applicants. The property status of families or individuals can be quite accurately measured given the access to the registers containing data on houses, land plots, transport vehicles etc. either possessed or disposed by them. However, given a high level of employment in the informal sector, large scales of the shadow economy and external labor migration, assessment of the actual income level of families constitutes a serious problem. Quite often the stated incomes do not correspond with actual ones, and applicants do not have stimuli to disclose their real life standards.
The article’s objective is to expose a methodological approach to operational assessment of potential incomes of applicants and recipients of social support. Approaches based on statistical models of correlation between life standards and sets of households’ or individuals’ characteristics have been constructed and used in many developing countries where the conditions for formation of the population incomes are similar to the ones in Ukraine. The article highlights methodological foundations for building up the models for operational assessment of the population income, with due account to issues of information support to modeling and use of income assessment results. Examples of computations by the proposed models are given.
32
Nyborg, Helmuth. "Race as Social Construct." Psych 1, no. 1 (April 29, 2019): 139–65. http://dx.doi.org/10.3390/psych1010011.
Full textAbstract:
It is often claimed that race is a social construct and that scientists studying race differences are disruptive racists. The recent April 2018 “Race Issue” of the widely distributed National Geographic Magazine (NG) provided its millions of readers with a particularly illustrative example of this position. As discussions of race issues often recur, in both scientific and lay literature, stir considerable polemics, and have political, societal and human implications, we found it of both scientific and general interest to identify and dissect the following partly overlapping key contentions of the NG race issue magazine: (1) Samuel Morton’s studies of brain size is reprehensible racism (2) Race does not relate to geographic location, (3) Races do not exist as we are all equals and Africans, (4) Admixture and displacement erase race differences as soon as they appear, and (5) Race is only skin color deep. Also examined is the claim that Race does not matter. When analyzed within syllogistic formalism, each of the claims is found theoretically and empirically unsustainable, as Morton’s continuously evolving race position is misrepresented, race relates significantly to geography, we are far from equals, races have definitely not been erased, and race, whether self-reported or defined by ancestry, lineage, ecotype, species, or genes, is much more than skin color deep. Race matters vitally for people and societies. We conclude that important research on existing population differences is hurt when widely respected institutions such as NG mobilize their full authority in a massively circulated attempt to betray its scientific and public readership by systematically misrepresenting historical sources and scientific positions, shaming past scientists, and by selectively suppressing unwanted or unacceptable results–acts included as examples of academic fraud by the National Academy of Sciences (US, 1986). Any unqualified a priori denial of the formative evolutionary aspects of individual and population differences threatens to impede the recent promising research on effects of genome wide allelic associations, which would lames us in the vital quest to develop rational solutions to associated globally pressing societal problems.
33
HOLOVACH, Volodymyr, and Tetiana HOLOVACH. "Role of auditors in the fight against fraud and corruption." Economics. Finances. Law, no. 1 (January 27, 2021): 18–24. http://dx.doi.org/10.37634/efp.2021.1.4.
Full textAbstract:
Based on the analysis of domestic practice, legal requirements, international standards of audit and acts of international organizations, the paper considers the problem of determining the role of auditors in the fight against the fraud and corruption. It is shown that the spread of the shadow economy and corruption significantly contributes to the growth of fraud, which negatively affects the audit activity and doesn't allow properly to adhere to the principles of independence and professional skepticism. Legislation and other regulations, that regulate the audit, need to be improved in order to properly defining the powers of auditors to fight against fraud and corruption. There is a need to introduce legal measures for auditors in cases where they detect fraud and corruption. The paper substantiates that the role of auditors in fight against the fraud and corruption can't be limited to the issue of their responsibility for detecting and evaluating such offenses. This problem has a much broader aspect and should include determining the social role of audit according to the society requirements and the professional capabilities of audit, taking into account the realities of today. This approach requires a thorough scientific analysis of the practical activities of auditors, the requirements of international instruments, current legislation, international auditing standards, as well as foreign experience. The analysis of scientific works shows that Ukrainian scientists insufficiently pay attention to the problems of auditors 'responsibility, especially which concern the issues of auditors' responsibility for detecting fraud and corruption. Basically, such issues are covered in general terms in textbooks and manuals and exclusively in terms of fraud, by commenting on International Standards of Audit without analyzing the practice. The existing jurisprudence of lawsuits, which are related to bringing auditors to justice for improper audits of financial statements, shows the lack of sustainable and scientifically sound approaches in the activity of regulatory authorities. Acts of international organizations and their implementation in practice, taking into account foreign experience, require proper implementation of this issue in the legislation of Ukraine.
34
Kurpierz, John Richard, and Ken Smith. "The greenwashing triangle: adapting tools from fraud to improve CSR reporting." Sustainability Accounting, Management and Policy Journal 11, no. 6 (April 25, 2020): 1075–93. http://dx.doi.org/10.1108/sampj-10-2018-0272.
Full textAbstract:
Purpose The purpose of this paper is to show a significant overlap in the models accounting research uses for fraud and the models other research disciplines use for greenwashing, and show how researchers and policymakers interested in the application of effective sustainability policy can draw from fraud accounting literature to better understand, and therefore, combat greenwashing. This is illustrated by showing multi-actor information-asymmetry models from other branches of accounting literature and synthesizing them with the fraud triangle model to suggest new avenues for reducing greenwashing and strengthening corporate social responsibility (CSR). Design/methodology/approach This paper reviews the current literature surrounding the greenwashing aspect of corporate camouflage compares the legal and technical definitions of fraud and synthesizes a new variant fraud triangle that more usefully describes greenwashing. Findings This paper is able to show that other areas of accounting research in North America have already tackled similar systems of multiple actors in an information-asymmetric environment and that a recurring trait is the emergence of a more robust reporting system. CSR reporting is currently in the process of emerging and could develop more swiftly by copying extant fraud-fighting tools. This is particularly salient given the increasing amount of liability legal regimes are giving to both sustainability activities and sustainability reporting from firms, as evidenced in both guidelines and scandals over the past decade. Research limitations/implications Sustainability reporting is not unique in comprising a large number of interrelated entities with non-financial information asymmetry between actors. Previous researchers have encountered similar situations in government accounting and public administration and developed network models to study these relationships as a result. In government accounting, this led to the development both of better diagnostic tools for further research and better models for local governments to use to prevent fraud and malfeasance. This paper suggests that using such research methods in the area of CSR will allow for the development of similarly-useful tools and models. Practical implications Visualizing greenwashing as a form of fraud allows policymakers to use tools from the fraud-fighting literature to improve CSR reporting and produce a more robust regime in the future. As governments increasingly seek to respond effectively to material misstatements with an intent to deceive in sustainability reports, understanding the underlying information asymmetry as it is found in other private-public interfaces is critical. Similarly, researchers can analyze CSR reporting through the lens of fraud researchers to gain novel insights into how information asymmetry in CSR reporting works. Social implications Greenwashing is not traditionally seen as a form of fraudulent reporting, even though it often meets the same technical test used to determine fraudulent reporting. The realization that the two are structurally similar allows the authors to better understand how CSR reporting works and how CSR reporting can be falsified. By understanding the latter, governments, firms and non-governmental organizations (NGOs) can develop tools to prevent CSR reporting from being falsified. Originality/value This paper suggests a new suite of tools with which to study greenwashing, and with which to fight greenwashing in a sustainability accounting context.
35
Steen, R. G. "Retractions in the scientific literature: is the incidence of research fraud increasing?" Journal of Medical Ethics 37, no. 4 (December 24, 2010): 249–53. http://dx.doi.org/10.1136/jme.2010.040923.
Full text
36
Steen, R. G. "Misinformation in the medical literature: What role do error and fraud play?" Journal of Medical Ethics 37, no. 8 (February 22, 2011): 498–503. http://dx.doi.org/10.1136/jme.2010.041830.
Full text
37
Bouchard, Martin, Melvin Soudijn, and Peter Reuter. "Conflict Management in High-Stakes Illegal Drug Transactions." British Journal of Criminology 61, no. 1 (August 6, 2020): 167–86. http://dx.doi.org/10.1093/bjc/azaa054.
Full textAbstract:
Abstract We draw from aspects of Black’s theory of conflict management to (1) provide a description of the types of disputes occurring at the highest levels of the drug trade and (2) examine whether conflicts that end in violence differed from those that found a peaceful resolution. A mixed-methods approach was used to analyse 33 incidents of smuggling transaction failures at the highest levels of the cocaine trade in the Netherlands. The results show that outcomes were determined by the way in which conflicts arose; lost product due to negligence and fraud increased the likelihood of violence. The fragile equilibrium between peaceful or violent resolution depended on whether the guilty party accepted blame or provided evidence that could account for losses.
38
Lynoe, N., L. Jacobsson, and E. Lundgren. "Fraud, misconduct or normal science in medical research--an empirical study of demarcation." Journal of Medical Ethics 25, no. 6 (December 1, 1999): 501–6. http://dx.doi.org/10.1136/jme.25.6.501.
Full text
39
Clark, Stacy. "Recent Developments in Health Law." Journal of Law, Medicine & Ethics 40, no. 1 (2012): 171–75. http://dx.doi.org/10.1017/s1073110500018027.
Full textAbstract:
In the past several years, the Office of Inspector General (OIG), the branch of the Department of Health and Human Services that combats fraud and abuse, has begun enforcing a little-used provision that allows the government to exclude owners and managers of sanctioned entities based on their position in the company. The OIG's exclusion authority under 42 USC § 1320a-7(b)(15) is not unique in applying strict liability to individual executives as a tool to halt corporate misconduct, but it represents a startling change for health care executives who could now face exclusion for their company's misdeeds. While the OIG has expanded its use of this statute, it has indicated some hesitancy in exercising the full scope of its statutory power.Pursuant to §1128 and §1156 of the Social Security Act, the OIG can exclude individuals and entities from participating in federal healthcare programs. The OIG has both mandatory and permissive exclusion power, based on the circumstances of the offense.
40
Mardiyati, Isyatul. "PENANAMAN NILAI-NILAI DASAR ISLAMI ANAK USIA DINI PADA MASYARAKAT PERKOTAAN." At-Turats 9, no. 1 (June 1, 2015): 35. http://dx.doi.org/10.24260/at-turats.v9i1.307.
Full textAbstract:
Negative Social phenomena in urban society due to changes in lifestyle, social interaction, and changes in social systems have led to problems in many aspects of life. The social problems indicate that urban community is going through a phase of ‘demoralization’ as a result of social changes that are not in line with the Islamic basic values and other norms. The increasing cases of crime in urban areas in terms of quality and quantity, such as corruption, fraud, theft, assault, murder, etc. indicate that the quality of the character and behavior of individuals or groups are still low, resulting from insufficient religious education and norms they receive from an early age.
In this light, the Kindergarten or Early Childhood Education plays a very important role in instilling basic Islamic values in children from an early age. The efforts can be made through a series of activities of ‘play and learn’ to actualize Islamic values in everyday life. These activities are expected to achieve a better generation in terms of mental and intellectual capacities, having noble character and strong faith as well as piety to Allah. In addition, through instillation of basic Islamic values from an early age, we will have a new generation of Muslims who act as
agents of change that bring about the glory of Islam in the modern era.
41
Saunders, R., and J. Savulescu. "Research ethics and lessons from Hwanggate: what can we learn from the Korean cloning fraud?" Journal of Medical Ethics 34, no. 3 (March 1, 2008): 214–21. http://dx.doi.org/10.1136/jme.2007.023721.
Full text
42
Hinds, Joanne, and Adam Joinson. "Human and Computer Personality Prediction From Digital Footprints." Current Directions in Psychological Science 28, no. 2 (February 25, 2019): 204–11. http://dx.doi.org/10.1177/0963721419827849.
Full textAbstract:
Is it possible to judge someone accurately from his or her online activity? The Internet provides vast opportunities for individuals to present themselves in different ways, from simple self-enhancement to malicious identity fraud. We often rely on our Internet-based judgments of others to make decisions, such as whom to socialize with, date, or employ. Recently, personality-perception researchers have turned to studying social media and digital devices in order to ask whether a person’s digital traces can reveal aspects of his or her identity. Simultaneously, advances in “big data” analytics have demonstrated that computer algorithms can predict individuals’ traits from their digital traces. In this article, we address three questions: What do we currently know about human- and computer-based personality assessments? How accurate are these assessments? Where are these fields heading? We discuss trends in the current findings, provide an overview of methodological approaches, and recommend directions for future research.
43
Pellegrini, Pablo A. "Science as a Matter of Honour: How Accused Scientists Deal with Scientific Fraud in Japan." Science and Engineering Ethics 24, no. 4 (June 26, 2017): 1297–313. http://dx.doi.org/10.1007/s11948-017-9937-8.
Full text
44
Houdek, Petr. "Fraud and Understanding the Moral Mind: Need for Implementation of Organizational Characteristics into Behavioral Ethics." Science and Engineering Ethics 26, no. 2 (June 13, 2019): 691–707. http://dx.doi.org/10.1007/s11948-019-00117-z.
Full text
45
Khodusov, A. A. "EPISTEMOLOGICAL CHALLENGE TO CRIMINAL LAW IN THE ASPECT OF SYSTEMATIZATION OF FORMS OF FRAUD IN SPORTS." Juridical Journal of Samara University 6, no. 4 (December 27, 2020): 47–51. http://dx.doi.org/10.18287/2542-047x-2020-6-4-47-51.
Full textAbstract:
The epistemological challenge to criminal law in the aspect of systematization of forms of fraud in sports is due to its multi-modality, multi-object and cross-border nature. In this article, the criminological boundaries of the problem field are formed and clear initial legal orientations of criminological and model significance are outlined, on the basis of which it is possible to build tactics for countering crime in the sports sphere. For the first time, we systematize criminal phenomena in the sphere of physical culture and sports that are reproduced directly in the activities of subjects (including managerial ones) and have the effect of obstructing and simulating the meanings, functions, and social significance of sports, as well as legal epiphenomena that are reproduced in connection with the functioning of sports and / or the exploited benefits generated by this sphere.
46
S, Steffi Santhana Mary, and Dr Anita Albert. "Mirroring the Complexities of the Human Psyche and the Depiction of Female Powerlessness in Alice Munro’s “Runaway”." Think India 22, no. 3 (September 26, 2019): 892–97. http://dx.doi.org/10.26643/think-india.v22i3.8410.
Full textAbstract:
Human behaviour is constructed by unconscious drives and impulses. To Freud, thoughts are supposed to be guided by desires and these desires are the fundamental basis of humankind, life, and psyche. Not being expressed directly, they take other shapes in order to be expressible in personal and social situations. They are repressed because they could not be fitted into social norms and laws. Freud believes that many of our actions are motivated by psychological forces unknown to others which he calls ‘the unconscious’. The objective of the present paper is to read Munro's Runaway in the mirror of Sigmund Freud to detect the psychological aspects of the characters.
47
S, Steffi Santhana Mary, and Dr Anita Albert. "Mirroring the Complexities of the Human Psyche and the Depiction of Female Powerlessness in Alice Munro’s “Runaway”." Think India 22, no. 3 (September 13, 2019): 1036–41. http://dx.doi.org/10.26643/think-india.v22i3.8442.
Full textAbstract:
Human behaviour is constructed by unconscious drives and impulses. To Freud, thoughts are supposed to be guided by desires and these desires are the fundamental basis of humankind, life, and psyche. Not being expressed directly, they take other shapes in order to be expressible in personal and social situations. They are repressed because they could not be fitted into social norms and laws. Freud believes that many of our actions are motivated by psychological forces unknown to others which he calls ‘the unconscious’. The objective of the present paper is to read Munro's Runaway in the mirror of Sigmund Freud to detect the psychological aspects of the characters.
48
Pérez, Emilia, Ana Gómez, Sergio Sánchez, Jose Carracedo, Justo Carracedo, Carlos González, and Jesús Moreno. "Design of an Advanced Platform for Citizen Participation Committed to Ensuring Freedom of Speech." Journal of Theoretical and Applied Electronic Commerce Research 1, no. 2 (August 1, 2006): 58–71. http://dx.doi.org/10.3390/jtaer1020013.
Full textAbstract:
The expansion of new platforms of digital democracy does not necessarily entail an increase in citizen participation. The VOTESCRIPT group has made a sociological analysis to determine the causes of this apparent failure, reaching the conclusion that users are demanding capabilities that are not available in present systems. This paper presents a proposal for an advanced system of debate in an environment of digital democracy which overcomes the limitations of existing systems. We have been especially careful in applying security procedures in telematic systems, for they are to offer citizens the guarantees that society demands. New functional tools have been included to ensure user authentication and to permit anonymous participation where the system is unable to disclose or even to know the identity of system users. The platform prevents participation by non-entitled persons who do not belong to the authorized group from giving their opinion. Furthermore, this proposal allows for verifying the proper function of the system, free of tampering or fraud intended to alter the conclusions or outcomes of participation. All these tools guarantee important aspects of both a social and technical nature, most importantly: freedom of expression, equality and auditability.
49
Coluccia, Anna, Andrea Pozza, Fabio Ferretti, Fulvio Carabellese, Alessandra Masti, and Giacomo Gualtieri. "Online Romance Scams: Relational Dynamics and Psychological Characteristics of the Victims and Scammers. A Scoping Review." Clinical Practice & Epidemiology in Mental Health 16, no. 1 (April 20, 2020): 24–35. http://dx.doi.org/10.2174/1745017902016010024.
Full textAbstract:
Background: Digital communication technologies can overcome physical, social and psychological barriers in building romantic relationships. Online romance scams are a modern form of fraud that has spread in Western societies along with the development of social media and dating apps. Through a fictitious Internet profile, the scammer develops a romantic relationship with the victim for 6-8 months, building a deep emotional bond to extort economic resources in a manipulative dynamic. There are two notable features: on the one hand, the double trauma of losing money and a relationship, on the other, the victim's shame upon discovery of the scam, an aspect that might lead to underestimation of the number of cases. Objectives: This paper presents a scoping review of the quantitative and qualitative evidence on this issue, focusing on epidemiological aspects, relational dynamics, and the psychological characteristics of victims and scammers. Methods: A literature scoping review was conducted using electronic databases and descriptors. Studies were included if they had analyzed the phenomenon in any population or the relationship dynamics characterizing it through whatsoever typology of design. Scoping reviews are a form of knowledge synthesis, which incorporates a range of study designs and wide eligibility criteria to comprehensively summarize evidence with the aim of informing practice, programs, and policy and providing direction to future research priorities. Results: Twelve studies were included. Sixty-three percent of social media users and 3% of the general population report having been a victim at least once. Some psychological variables appear to be associated with the risk of being scammed, such as female gender, middle-age, higher levels of neuroticism, tendencies to the romantic idealization of affective relations, sensation seeking, impulsiveness and susceptibility to addiction. We analyse literature limitations and future directions. Conclusion: Since this emerging phenomenon is still largely unrecognized, understanding the psychological characteristics of victims and scammers will allow at-risk personality profiles to be identified and prevention/intervention strategies to be developed.
50
Beach, Scott, Sara Czaja, Richard Schulz, David Loewenstein, and Peter Lichtenberg. "Vulnerability to Financial Scams Among Older Adults: Cognitive and Psychosocial Factors." Innovation in Aging 4, Supplement_1 (December 1, 2020): 447. http://dx.doi.org/10.1093/geroni/igaa057.1447.
Full textAbstract:
Abstract This paper presents baseline results from a longitudinal study funded by National Institute on Aging examining financial exploitation (FE) among 720 White, African-American, and Hispanic adults age 60 and older. Our proposed conceptual model links socio-demographics, cognitive function, financial skills, and psychosocial factors to both scam exposure and vulnerability, which increases risk for experienced FE. This paper focuses on correlates of scam vulnerability, using a novel measure in which participants read six randomly ordered “scam” scenarios (investment opportunity; Medicare phishing and prescription drug fraud; health product; sweepstakes; telemarketing) and provide credibility ratings for each (1 = Not at all credible; 10 = Extremely credible). Ratings are coded “0” (credibility rating 1); “1” (ratings 2-4); “2” (ratings 5-10) and summed, with total “vulnerability” scores ranging from 0-12. Preliminary results from ~500 participants (Mean age = 73.6) show support for the proposed model. Older adults with poorer cognitive function in multiple domains (memory; reasoning ability; processing speed; other aspects of executive function; and crystallized intelligence); lower financial literacy; lower numeracy; those reporting difficulty with day-to-day financial management; and those performing worse on web-based banking skills tests were more vulnerable to scams. Scam vulnerability was a also higher among those with lower social integration; higher social isolation and loneliness; higher impulsivity; and higher ratings of depression. Use of “scam scenario” credibility ratings shows promise as a simple assessment approach for FE vulnerability. Understanding multiple pathways to FE is important to advance theory and for development of interventions to minimize risk among older adults.