Articles de revues : « Pharmaceutical fraud »

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Lu, Zhiqiang, Zaina Parvez Qureshi, Brian Chen, Sudha Xirasagar, Paul Ray, Gowtham Rao, Isaac Lopez et al. « Why Is Cancer Care So Expensive : Potential Implications of Fraud and Abuse ». Blood 120, n^o 21 (16 novembre 2012) : 4275. http://dx.doi.org/10.1182/blood.v120.21.4275.4275.

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Abstract Abstract 4275 Introduction: Annually, $82 billion to $272 billion is reportedly lost to federal health care fraud. Between 1996 and 2005, 379 federal health care fraud cases initiated by qui tam relators (“whistle blowers”) concluded, resulting in $9.3 billion in recoveries. Of these, pharmaceutical companies accounted for 13 cases (False Claims Act (FCA) cases, the primary statute invoked in health care fraud and abuse), but $3.9 billion of recoveries (4% of the cases and 39% of the financial recoveries). We report concluded FCA cases involving pharmaceutical manufacturers between 2006 and 2011. Oncology accounts for the largest per cent of total pharmaceutical expenditures. Over 90% of all new cancer pharmaceuticals cost > $20,000 for 12-weeks of treatment. Methods: Websites for the Department of Justice (DOJ), Taxpayers Against Fraud, Health and Human Services Inspector General's Office, Health Care Fraud and Abuse Control Project, and Lexis/Nexis were queried for pharmaceutical FCA cases (2006 to 2011). Results: Between 2006 and 2011, the DOJ closed 54 cases with pharmaceutical FCA violations, 38 with and 16 without qui tam relators, accounting for recoveries of $11.3 billion (mean $296 million) and $2.6 billion (mean, $165 million), respectively. Illegal marketing is the most common fraud allegations invoked against pharmaceutical manufacturers (19 cases). Pharmaceutical manufacturers accounted for 31% of total FCA cases, and 71.5% of total FCA recoveries (Table 1). Conclusion: Since the DOJ's shift of focus to pharmaceutical corporations in 2001, the trend has intensified, with virtually every large pharmaceutical corporation settling at least one FCA case. Pharmaceutical cases now account for 31% of the federal fraud cases and 71% of the financial recoveries. Fraud and abuse may be an important component of the high costs of cancer care in the United States. Moreover, unless fundamental changes occur, the pharmaceutical industry will continue to be the main FCA investigative target as this sector has the deepest pockets and is the health care sector most resistant to deterrence. Disclosures: No relevant conflicts of interest to declare.

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Ma, Jianwei, Na Wang et Qiangzu Li. « The Failure of Kangmei, the Lesson of A-Shares ». International Business & ; Economics Studies 4, n^o 2 (20 mai 2022) : p88. http://dx.doi.org/10.22158/ibes.v4n2p88.

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The financial fraud of Kangmei Pharmaceutical was exposed, and the scale of financial fraud reached the largest in the history of A-shares, which is shocking. On November 17, 2021, the Intermediate People’s Court of Foshan City, Guangdong Province publicly pronounced its judgment on the case of 12 people including Kangmei Pharmaceutical’s former chairman and manager of the China Securities Regulatory Commission, Ma Xingtian, for manipulating the securities market. There has been extensive discussion in the industry. This article will firstly sort out the whole story of the financial fraud incident in Kangmei Pharmaceutical, and analyze the means of financial fraud in Kangmei Pharmaceutical; secondly, it will focus on the audit failure and the failure of independent directors in the financial fraud case and the reasons; Finally, some suggestions are put forward from three aspects: Strengthen the internalgovernance, improve the external governance and the independent director system.

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Valverde, José Luis. « Corporate responsibility and pharmaceutical fraud ». Pharmaceuticals, Policy and Law 14, n^o 2-4 (2012) : 129–56. http://dx.doi.org/10.3233/ppl-120350.

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Hoeksema, HL, J. Troost, DE Grobbee, WM Wiersinga, FCB van Wijmen et EC Klasen. « Fraud in a pharmaceutical trial ». Lancet 356, n^o 9243 (novembre 2000) : 1773. http://dx.doi.org/10.1016/s0140-6736(05)71970-x.

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Liu, Siyang. « The Impact of Chinas Independent Director System on Corporate Financial Fraud : The Case of Kangmei Pharmaceutical Fraud ». Advances in Economics, Management and Political Sciences 4, n^o 1 (21 mars 2023) : 621–28. http://dx.doi.org/10.54254/2754-1169/4/2022980.

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The case of financial fraud of Kangmei Pharmaceutical is known as one of the most serious fraud cases ever in A-share. This paper analyzes the cause, course, and result of the financial fraud of Kangmei Pharmaceutical. Data analysis of the share price of Kangmei Pharmaceutical is conducted to investigate the impact of this incident on the market. The case study method, information asymmetry theory, and principal-agent theory are used to illustrate the impact of independent directors in the financial fraud case and the insights from the fraud case of Kangmei Pharmaceutical.

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Codaste, Harold L., Charlnette Mae T. Lasiste et Alexander Franco A. Delantar. « Preliminary Fraud Risk Assessment of a Pharmaceutical Distributor ». International Journal on Graft and Corruption 2, n^o 1 (23 janvier 2015) : 11–23. http://dx.doi.org/10.7719/ijgc.v2i1.299.

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According to the CPA-Journal Fraud Aware report, small businesses (classified as those with less than 100 employees) suffer from fraud more frequently than large organizations and are hit by higher average losses. The purpose of this research was to initially assess the fraud level of a pharmaceutical distributor in Mandaue City. The participating business in this study was a pharmaceutical distributor of medicines. Descriptive design and simple statistics were used in this research. The organization had 11 to 50 employees. The assessment was only a guiding tool to assess the level of fraud, not the existence of fraud in the subject of the study. The fraud risk level was 66.88%. This fraud level meant that the level of fraud of business was moderate. This analysis was based on Williams and Kollar (2013). The controls needed improvement. In the analysis of the second-problem statement, the fraud risk level was moderate. Indeed, moderate risk meant improvement on the internal controls because only the majority of the controls were adhered by the management of the business leaving the rest substantially unattended. Thus, emphasis on certain accounting controls can lower the fraud risk of the business. In general, the recommendations aimed either to correct existing business practices or to enforce the implementation of business controls embodied in the tool used in the study.

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Chen, Yaling, Shan Xiong et Ting Duan. « A Case Study of Fraud in Xinjiang Ready Health Industry Co.,Ltd. Based on Fraud Triangle Theory ». Frontiers in Business, Economics and Management 8, n^o 2 (6 avril 2023) : 134–38. http://dx.doi.org/10.54097/fbem.v8i2.7127.

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Since the case of Kangmei Pharmaceutical Co.,Ltd., financial fraud in the pharmaceutical industry has received increasing attention from all parties in society, and financial fraud in listed companies has an important impact on the sustainable and healthy development of the capital market. Taking the four-year-long financial fraud of Xinjiang Ready Health Industry Co.,Ltd. as an example, this paper analyzes the pressure, opportunities and excuses of financial fraud of this enterprise by applying the fraud triangle theory, and finally puts forward governance suggestions from four aspects: improving corporate governance structure of the company, enhancing the function of auditors and strengthening the effectiveness of regulatory departments to punish financial fraud.

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White, Jeb. « Masterminds behind pharmaceutical fraud deserve prison time ». Nature Medicine 16, n^o 9 (septembre 2010) : 956. http://dx.doi.org/10.1038/nm0910-956.

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., Olivia. « PENGARUH PENGENDALIAN.INTERNAL, INDEPENDENSI, WHISTLEBLOWING SYSTEM, ANTI-FRAUD AWARENESS, DAN INTEGRITAS TERHADAP PENCEGAHAN FRAUD ». Jurnal Ekonomi Trisakti 2, n^o 2 (10 août 2022) : 261–72. http://dx.doi.org/10.25105/jet.v2i2.14217.

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This study aims to examine the effect of internal control, independence, whistleblowing system, anti-fraud awareness, and integrity on fraud prevention at PT Inna Pharmaceutical Industry. This research was conducted using quantitative methods. The data used in this study is primary data. The population used in this study were employees who worked at PT Inna Pharmaceutical Industry in 2022. A total of 69 respondents were selected using the proposive sampling method. The analysis technique in this research is multiple linear regression analysis. The results of hypothesis testing in this study indicate that internal control, independence, and the whistleblowing system have a positive effect on fraud prevention. Meanwhile, anti-fraud awareness and integrity have a significant positive effect on fraud prevention.

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Dai, Liqin. « Identification of Financial Fraud in Listed Companies and Analysis of Preventive Measures - A Case Study of Kangmei Pharmaceutical ». BCP Business & ; Management 27 (6 septembre 2022) : 350–62. http://dx.doi.org/10.54691/bcpbm.v27i.1982.

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In recent years, China's capital market has continued to develop. However, some companies are still fabricating business facts in pursuit of illegal interests, resulting in more and more common financial fraud under the new "Securities Law". Therefore, this paper takes Kangmei Pharmaceutical as the research object, and sorts out the cases of corporate financial fraud as a whole. The inventory and monetary funds are used to analyze its counterfeiting methods. Subsequently, risk factor theory is used to analyze the fraud motivation of Kangmei Pharmaceutical. In general, this paper puts forward suggestions on the prevention and management of financial fraud for listed companies in my country, which provides necessary guarantees for maintaining the market environment and strengthening corporate supervision.

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Akomea-Frimpong, Isaac, et Charles Andoh. « Understanding and controlling financial fraud in the drug industry ». Journal of Financial Crime 27, n^o 2 (31 janvier 2020) : 337–54. http://dx.doi.org/10.1108/jfc-06-2019-0071.

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Purpose This study aims to assess the fraud cases, factors and control measures of financial fraud in the drug industry with evidence from Ghana. Drug industry and pharmaceutical are the same, and they are used interchangeably in this study. Design/methodology/approach Data from questionnaires were collected from 412 manufacturers, wholesalers and retailers of the drug industry. Data were presented and analysed with descriptive statistics and probit regression. Findings Results show that, in general, stealing of drugs, stealing of cash, usage of fake cheques, falsified documents and dubious accounting practices are some of the fraud cases in the industry. Factors such as gender, educational level, religious beliefs, regulatory 7measures, pressure, rationalization and opportunities influence financial fraud in the drug industry. Control measures such as thorough assessment of products, regular review of fraud policies, installation of fraud-detection software and effective internal systems could reduce the menace. Research limitations/implications The paper addresses a number of theoretical and systemic issues on financial fraud in the drug industry but with limited specific quantitative data or calculations as well as limited sample size. Further studies could offer a more quantitative approach with a larger sample size in an attempt, for instance, to estimate the financial costs of financial fraud to the drug industry. Practical implications This paper openly tackles various attempted frauds and financial malfeasances from stakeholder perspectives in the drug industry. Practical measures have been given to tackle the consequences of the menace. Originality/value This paper is geared towards providing valuable learning points for stakeholders in the drug industry to handle daily operations to assist them in detecting and preventing similar occurrence of financial fraud.

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Setiyowati, Supami Wahyu, Mochamad Fariz Irianto et Irma Tyasari. « Determinan Pencegahan Kecurangan Pengelolaan Dana Desa Dimoderasi Kompetensi Aparatur ». Organum : Jurnal Saintifik Manajemen dan Akuntansi 5, n^o 1 (30 juin 2022) : 62–72. http://dx.doi.org/10.35138/organum.v5i1.197.

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A quality report is a demand that must be carried out by the village head. A village government that is free from fraud is a government that implements accountability and transparency in every activity. The purpose of village government activities is to improve the village economy. The purpose of this study is to determine the determinants of preventing fraud in village funds in moderating the competence of the apparatus. The research site is in Wajak sub-district, Malang district. The research population is all village officials in Wajak sub-district. The sampling technique used a saturated sample. The research sample is 104 village officials. The data analysis technique uses Smart PLS. The results showed that Fraud prevention, Whistleblowing, and morality had an effect on preventing fraud in village funds. A good control system reduces fraud in the management of village funds. Whistleblowing is behavior that reports fraud and has an impact on reducing fraud in managing village funds. Good morality reduces fraud in village funds. The competence of the apparatus strengthens the relationship between the government's internal control system and morality towards preventing fraud in village funds. The competence of professional apparatus with good morals and good fraud prevention implementation further reduces village fund fraud. The competence of the apparatus has not been able to moderate the relationship between whistleblowing and the prevention of village funds. The implication of this research is that professional officials who have a caring attitude are needed to report anything that deviates from the existing rules.

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Kevorkova, Z. A., et I. A. Zhukova. « HIGH RISK AREAS OF FRAUD ON PHARMACEUTICAL MARKET ». Современная экономика проблемы и решения, n^o 2 (2023) : 81–90. http://dx.doi.org/10.17308/meps/2078-9017/2023/2/81-90.

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Li, Yanan. « Identification and Audit Response of Financial Fraud in Listed Companies in Pharmaceutical Industry ». Frontiers in Business, Economics and Management 7, n^o 2 (5 février 2023) : 15–19. http://dx.doi.org/10.54097/fbem.v7i2.4353.

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Financial fraud is the conscious misstatement and neglect of financial information by enterprises, which is often difficult to be detected due to the asymmetric nature of information. In recent years, frequent lightning in the capital market, especially the high incidence of financial fraud in listed companies in the pharmaceutical industry, has greatly jeopardized the market order. Therefore, the article discusses the common fraudulent means and differences that the two companies have in conjunction with the financial reports and related announcement information of Kangmei Pharmaceutical and Kangdexin, dissects the abnormal characteristics of identifying financial fraud risks, and proposes corresponding audit response ideas and methods to safeguard the capital market order and investors' interests.

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Kesselheim, Aaron S., David M. Studdert et Michelle M. Mello. « Whistle-Blowers' Experiences in Fraud Litigation against Pharmaceutical Companies ». New England Journal of Medicine 362, n^o 19 (13 mai 2010) : 1832–39. http://dx.doi.org/10.1056/nejmsr0912039.

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Peltier-Rivest, Dominic, et Carl Pacini. « Detecting counterfeit pharmaceutical drugs ». Journal of Financial Crime 26, n^o 4 (7 octobre 2019) : 1027–47. http://dx.doi.org/10.1108/jfc-06-2018-0057.

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Purpose This paper aims to analyze drug counterfeiting, explains its risk factors and operating and legal environments reviews recent legal cases and develops a multi-stakeholder prevention strategy that includes forensic accounting methods. Design/methodology/approach This is a theoretical study based on legal case studies and the best forensic accounting strategies. Findings Pharmaceutical drug counterfeiting is a fast-growing fraud that so far has attracted little attention from forensic accountants. A recent estimate projects that criminals collect around $75bn annually in illicit sales from counterfeit drugs (Bairu, 2015). Pharmaceutical counterfeiting also leads to the loss of lives when criminals use lethal chemicals in the manufacturing of fake medicines (Liang, 2006a; Brown, 2005). Because the detection of drug counterfeiting is extremely difficult after fake medicines have been ingested by patients, the strategy developed in this paper is based on early discovery by using reliable tracking technologies and inventory management controls in the supply chain, conducting effective regulatory and legitimate customs inspections, and increasing consumer awareness of basic forensic accounting tools. Research limitations/implications This paper extends previous research by integrating various factors into a single multi-stakeholder prevention framework. Practical implications The paper presents a synthesized, comprehensive view of the drug fraud epidemic and analyzes concrete steps that can be taken to protect the pharmaceutical supply chain to reduce the loss of lives and monetary injuries. Originality/value No previous research has analyzed this issue from a multi-stakeholder point of view and used forensic accounting tools to complement a prevention strategy. The drug counterfeiting prevention strategy developed in this paper addresses the supply side, the regulatory enforcement side and the demand side.

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Shalaby, Azza Helmy Mahmoud, et Ahmad Abdulkareem Mohammad Al-Harkan. « The awareness of judicial accounting techniques towards the expectations of the external auditor in detecting fraud and its impact on the performance ». Accounting 8, n^o 3 (2022) : 345–54. http://dx.doi.org/10.5267/j.ac.2021.10.003.

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Judicial accounting outputs are reports that guide judges in conflicting parties over financial litigation, supporting judicial cases, and settling and resolving disputes. As a discipline, judicial accounting applies the science and knowledge of accounting, such as finance, taxation and auditing in the form in which the judicial accountant can provide his expert opinion, through the availability of a set of techniques in the field of fraud investigation and support of lawsuits, to investigate the allegations alleged by the relevant parties, especially those allegations related to the existence of fraud, as the objective of the judicial accountant will depend on the purpose of his assignment, including investigating the presence of fraud. The external auditor's reliance on the sampling method when checking financial disclosure and his lack of responsibility for detecting fraud highlights the importance of judicial accounting in detecting fraud by employing a set of techniques, to assist him in detecting fraud. The achievement of its objectives by the judicial accountant also requires set of characteristics such as education, training, diverse experience in the field of accounting, auditing and law, oral and written communication skills, and the ability to work in a team environment. Judicial accounting is based on a range of techniques, for instance, including Benford's law, computer-based audit tools, data mining and analysis to show the role of judicial accounting techniques in the judicial accountant’s awareness of his duties towards the external auditor in detecting fraud and its impact on developing his performance.

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Qureshi, Zaina P. « Pharmaceutical Fraud and Abuse in the United States, 1996-2010 ». Archives of Internal Medicine 171, n^o 16 (12 septembre 2011) : 1503. http://dx.doi.org/10.1001/archinternmed.2011.397.

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Dewi, Nurul Hasanah Uswati, Putri Wulanditya, Dian Oktarina et Herwin Ardianto. « Banking sector lack detection : Expectation gap between auditors and bankers ». Accounting 7, n^o 6 (2021) : 1353–62. http://dx.doi.org/10.5267/j.ac.2021.4.002.

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This study aims to identify the determinants of the expectation gap in fraud detection between internal auditors and bankers in Indonesia. The shift in the internal audit task in the banking sector can cause the hole in audit expectations to widen. This research uses qualitative methods with an interpretive paradigm which is rarely done by previous research. The results of interviews with internal audit work units and bank managers from 4 state-owned and private banks indicate a gap in audit expectations regarding the responsibilities between internal auditors and bankers, especially in carrying out the function of examining and detecting fraud. This study recommends the financial services authorities and bank leaders be able to improve education regarding anti-fraud policies to stakeholders, especially in terms of a clear division of tasks in fraud detection in the banking sector.

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Anas, Dadio Fiasani, et Anastasia Filiana Ismawati. « EFFECT FRAUD DIAMOND THEORY DETECTING FINANCIAL STATEMENT FRAUD WITH PANDEMIC AS CONTROL VARIABLE ». JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) 4, n^o 1 (28 octobre 2022) : 15–28. http://dx.doi.org/10.37715/jaef.v4i1.2754.

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The COVID-19 pandemic has caused nationwide economic losses. This condition forces companies to try keeping financial performance stable. What needs to be watched out for during this pandemic is hiding or manipulating company financial statements to improve investors’ interest in investing on the company during this pandemic. Before the pandemic, financial statement fraud cases had often occurred in Indonesia, such as cases of auditor failure, companies revising financial statements, or manipulating false claims to get rewards. This study aims to determine the relationship between financial stability, external pressure, financial targets, ineffective monitoring, change of auditors, and change of directors on financial statement fraud. The sample of this research is pharmaceutical companies listed on the Indonesia Stock Exchange for the period of 2018–2021.This study uses secondary data sources originating from the company’s financial statements. The results of the study stated that financial stability, financial target, change of auditor, and change of director had no effect onfinancial statement fraud. External pressure has a positive effect on financial statement fraud, while ineffective monitoring has a negative effect on financial statement fraud. Keywords: financial statement fraud, pandemic, fraud diamond, pharmacy.

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Toothman, Myranda, Ken Moore et Doohee Lee. « Unraveling Medicare and Medicaid Prescription Drug Fraud and Abuse ». Compensation & ; Benefits Review 43, n^o 6 (13 avril 2011) : 339–45. http://dx.doi.org/10.1177/0886368711405018.

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With government spending on Medicare and Medicaid programs skyrocketing, their futures are questionable. Many politicians and political pundits are calling for intense oversight of these agencies to reduce fraud and abuse in the system and, consequently, rein in costs. Many medical providers’ fraudulent behaviors, which cost the medical community billions of dollars, stem from prescribing of pharmaceutical drugs to treat an illness or injury. Although this is part of the job of providers, some allow kickbacks from pharmaceutical companies or patient requests to cloud their clinical judgment. This article identifies several options for increased enforcement of laws concerning Medicaid and Medicare fraud and abuse of drug benefits, with great emphasis placed on the Integrated Data Repository currently under development by the federal government.

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Ariyanto, Dodik, I. Made Gilang Jhuniantara, Ni Made Dwi Ratnadi, I. Gusti Ayu Made Asri Dwija Putri et Ayu Aryista Dewi. « Detecting fraudulent financial statements in pharmaceutical companies : Fraud pentagon theory perspective ». Accounting 7, n^o 7 (2021) : 1611–20. http://dx.doi.org/10.5267/j.ac.2021.5.009.

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A fraudulent financial statement is an issue that continues to be discussed as a form of deviation from corporate governance. Covid-19 pandemic has also demanded management to uphold the company's performance to have a good public image. Thus, the present study sets out to scrutinize the fraud pentagon theory on fraudulent financial statements. Each element is not able to be tested directly. However, there are proxies. The pressure element is proxied as a personal financial need. The opportunity is becoming the nature of industry. Each of the qualities of the external auditors as well as the change of directors propose rationalization and competence. The frequent number of CEO’s appearances in photos is a proxy of arrogance. The testing was carried out on the registered pharmaceutical companies of the Indonesian stock exchange in the span of the 2015-2019 period. The samples were selected by the means of sampling technique which is purposive. Data are scrutinized by the means of panel data regression. The analysis results show that the characteristics of the industry positively affects financial reports which are fraudulent. Changing top management positions such as directors can be an indication of financial reports which are fraudulent. The personal financial need variables, the caliber of external auditors and the quantity of CEO’s appearance in photos pose no effects on the fraudulent financial statements of the Indonesian's pharmaceutical companies.

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Burrell, Darrell Norman, Sharon L. Burton, Delores Springs, Jorja B. Wright, Maurice D. Harmon et Eugene J. M. Lewis. « A Qualitative Research Assessment of the MBA for 2020 and Beyond ». International Journal of Smart Education and Urban Society 11, n^o 3 (juillet 2020) : 23–41. http://dx.doi.org/10.4018/ijseus.2020070103.

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The Master of Business Administration (MBA) plays a significant role in developing managers in a plethora of global organizations. In most circles, it is considered a degree to develop corporate managers. With the leadership failures of organizations like pharmaceutical price collusion and price increase of 539% of Perrigo Pharmaceuticals, the fake account fraud practices at Wells Fargo, sexual harassment issues at Uber, the Equifax data breach, and the video of a forcible, bloody removal of a passenger on a United Airlines in the U.S., there has been increased criticism concerning the effectiveness of current MBA programs and leadership development in general. This qualitative research study explores how the curriculum of the MBA of the future should look.

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Hayashi, Merrick Max Dillard. « Pharmaceutical Phonies : The Entanglement of Fraud, Third-Party Payors, and Proximate Cause in Civil RICO Cases ». Texas A&M Law Review 9, n^o 4 (13 décembre 2021) : 1–11. http://dx.doi.org/10.37419/lr.v9.arg.1.

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This Case Note analyzes the Ninth Circuit’s approach to the issue of whether patients and doctors destroy proximate cause in cases where third-party payors (“TPPs”) sue drug companies for fraudulently misrepresenting the health risks associated with their products. In the 2019 case Painters & Allied Trades District Council 82 Health Care Fund v. Takeda Pharmaceuticals Co., the Ninth Circuit held that TPPs suing to recover damages from a pharmaceutical company for the fraudulent omission of a drug’s health risks could satisfy the proximate cause requirement for a civil cause of action under § 1964(c) of the Racketeer Influenced and Corrupt Organizations Act (“RICO”). The Ninth Circuit’s decision is satisfactory in that it faithfully (1) observes the Supreme Court’s direct relation test and (2) follows precedent establishing that a plaintiff satisfies the proximate cause requirement when their alleged injury is a foreseeable and natural consequence of the defendant’s fraud. As a matter of public policy, this holding is positive because it hamstrings pharmaceutical companies’ ability to escape liability by hiding behind patients, doctors, and other actors inhabiting the chain of causation. Additionally, the Ninth Circuit’s holding is positive in that it adheres to Supreme Court precedent and helps deter future injurious conduct. In support of these assertions, this Case Note begins by examining the factual background and procedural posture of Painters. The Note continues by analyzing the majority’s opinion with respect to related case law and closes by suggesting ways to address some of the potential problems that could stem from the Ninth Circuit’s decision.

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Barrientos, Claudio, et Silvana Moris. « Teaching organic nomenclature for pharmacy students : Adapting a course to online mode during COVID-19 ». Pharmacy Education 22, n^o 1 (28 mai 2022) : 360–75. http://dx.doi.org/10.46542/pe.2022.221.360375.

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Introduction: Due to the confinement of the COVID-19 pandemic, educational centres have remained closed, transferring the teaching process to online mode, thus adapting infrastructure, methodologies, and the university community. Objectives: This work aims to evaluate the effectiveness of strategies in learning organic nomenclature and seek student opinions about committing fraud in organic chemistry course assessments in the online mode in the pharmaceutical career. Methods: The methodologies used allowed the students to understand and apply the organic nomenclature rules, using online collaborative guides and crosswords worked in synchronous classes, previous reading, and the collaborative asynchronous creation of informative files for the recognition of heterocyclic compounds and formative assessment. All assessments were applied in three-people groups in the synchronous classes. Finally, an anonymous survey was administered to know the student perception of the possibility of fraud during the course. Results: A substantial improvement (from 47.7% to 80.5%) was observed in the application of IUPAC rules for organic compounds. Of the students who responded to the anonymous survey, 81% reported that the methodology used decreased the opportunity to commit fraud during assessments.

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Rosdini, Dini, Aria Farah Mita et Dyah Setyaningrum. « Internal auditor reports a fraud : Courage and pressure ». Accounting 7, n^o 7 (2021) : 1813–18. http://dx.doi.org/10.5267/j.ac.2021.6.001.

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Income smoothing is basically a management strategy to reduce fluctuating income levels. This study aims to determine the effect of company size, leverage and profitability on income smoothing in companies listed on the LQ45 Index of the Indonesia Stock Exchange for the 2017-2019 period. It was carried out on companies listed on the LQ45 Index of the Indonesia Stock Exchange in 2017-2019. Sampling was conducted by utilizing purposive sampling and obtained 11 companies, from which 33 data were collected. The analysis technique used was multiple linear regression analysis. Results showed that company size, leverage and profitability simultaneously can affect income smoothing of a company. Company size and profitability partially have a positive effect on income smoothing, while leverage has a negative effect on income smoothing.

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Rein, Frederick H., et Joseph B. Crystal. « Unigene Laboratories, Inc. et al. v. Apotex, Inc. et al. : Reformulating an old drug is not as obvious as one might think ». Journal of Generic Medicines : The Business Journal for the Generic Medicines Sector 9, n^o 1 (mars 2012) : 36–44. http://dx.doi.org/10.1177/1741134311433733.

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In Unigene Laboratories, Inc. et al. v. Apotex, Inc. et al., 655 F.3d 1352 (Fed. Cir. 2011), the Federal Circuit addressed issues of obviousness and the crime fraud exception to privilege. The Federal Circuit affirmed the District Court's denial of summary judgment of obviousness and its grant of summary judgment of nonobviousness. In addition, the Federal Circuit found that the District Court had properly found that documents had not been improperly withheld based on the crime-fraud exception and that additional theories of inequitable conduct raised by Apotex at later stages of the litigation had either been previously addressed by the District Court or had been waived. This case report presents the arguments made at the District Court and Federal Circuit and how each of these courts addressed the issues raised by the parties.

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Widiastika, Audri, et Junaidi Junaidi. « Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan ». Jurnal Akuntansi, Keuangan, dan Manajemen 3, n^o 1 (25 décembre 2021) : 83–98. http://dx.doi.org/10.35912/jakman.v3i1.747.

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Abstract Purpose: The study aims to test the influence of pentagon fraud in detecting fraudulent financial statement. There are five concepts of pentagon fraud: pressure, opportunity, rationalization, capability and arrogance. Research methodology: This sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019 with a total sample were 286. The Sampling techniques used purposive sampling, with multiple linear regression test. Results: The results of the analysis showed that the variables of financial stability, external pressure ̧ and financial targets statistically had a significant effect on fraudulent financial statement. However, other variable do not significantly affect fraudulent financial statement. Limitations: The study used the assumption that potential entity fraud was only detected with seven indicators. In addition, sampling is done by purposive sampling, so this next study needs to be done random sampling in order to reflect the entire population. Contribution: The results of this study are expected to test and develop the pentagon's fraud concept. In addition, users of financial statements are expected to be able to detect potential fraud of the entity's financial reporting.

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Greenman, Zac, et Dr Cindy Greenman, CFE. « Pharmaceutical Fraud : Off-Label Marketing of Drugs in the United States, 2009-2016 ». Research in Economics and Management 2, n^o 5 (26 octobre 2017) : 198. http://dx.doi.org/10.22158/rem.v2n5p198.

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The Federal False Claims Act (FCA) is a law that enforces liability on companies (or persons) who defraud government programs. Its original purpose was to combat fraud against the United States Army during the Civil War. Under the original FCA private citizens could file a lawsuit on behalf of the government and receive a percentage of the recovery.The False Claims Act has been somewhat effective in combating fraudulent claims by pharmaceutical manufacturers. According to the Department of Justice (DOJ) website over $19 billion has been collected from the pharmaceutical companies for various violations of the FCA including billing, marketing and pricing schemes.Our research focused on all cases involving pharmaceutical manufacturers through False Claims Act (FCA) violations, specifically the Off-Label Marketing of Drugs. There were 22 cases in the eight years that our research covered. The total amount collected in the eight years was over $14.1 billion (Table). This was only those cases related to Off-Label Marketing. One company, Pfizer Corp., was involved in 4 of the 22 cases totaling $3,448 million over a five-year period. Johnson & Johnson Corp. settled 3 cases for a total of $2,299 million.

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Patria, Harry. « Predicting Fraudulence Transaction under Data Imbalance using Neural Network (Deep Learning) ». Data Science : Journal of Computing and Applied Informatics 6, n^o 2 (31 juillet 2022) : 67–80. http://dx.doi.org/10.32734/jocai.v6.i2-8309.

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The number of financial transactions has the potential to cause many violations of the law (fraud). Conventional machine learning has been widely used, including logistic regression, random forest, and gradient boosted. However, the machine learning can work as long as the dataset contains fraud. Many new financial technology companies need to anticipate the potential for fraud, which they have not experienced much. This potential for a crime can also be experienced by old service providers with a low frequency of previous fraud. With the data imbalance, traditional machine learningis likely to produce false negatives so that they do not accurately predict potential fraud. This study optimizes the machine learning approach based on Neural Networks to improve model accuracy through the integration of KNIME and Python Programming with KERAS and TensorFlow models. The study also conducts a comparative analysis to scrutinize the performance of Adam and Adamax Optimizer. Using data from European cardholders in 2013, this study proves that workflows and neural network algorithms can detect with up to 95% accuracy even with a very small fraud sample of only 0.17% or 492 of 284,807 transactions. In addition, the Adam optimizer performs higher accuracy than the Adamax optimizer. The implication is that this supervisory technology innovation can be developed to minimize transaction crimes in the financial services sector.

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Nanda, Satria tri, Neneng Salmiah et Dina Mulyana. « FRAUDULENT FINANCIAL REPORTING : A PENTAGON FRAUD ANALYSIS ». Jurnal Ilmiah Ekonomi Dan Bisnis 16, n^o 2 (24 septembre 2019) : 122–34. http://dx.doi.org/10.31849/jieb.v16i2.2678.

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Financial statements describe the company's financial condition. There are many gaps in the financial reports that enable management to commit fraudulent financial reporting. This study purpose to analyze the pentagon fraud, namely the pressure that is proxied by the financial target, the opportunity that is proxied by the effectiveness of monitoring (ineffective monitoring); Rationalization which is proxied by change in auditor; Competence which is proxied by the change of company directors; and Arrogance which is proxied by the number of CEO images that appear (number of CEO's picture), detects fraudulent financial statements measured using the Altman Z Score. The sample used in this study were 24 pharmaceutical sub-sector manufacturing companies registered on the Indonesia Stock Exchange during the period 2015 until 2017. The type of data used is secondary data obtained from annual reports and company financial statements for the 2015-2017 period. The analysis of the data used is multiple regression using the SPSS version 16. This study found that financial stability and ineffective monitoring influence fraudulent financial statements. Whereas auditor turnover, change of directors and the number of CEO photos that appear do not affect fraudulent financial statements.

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Horowitz, Arthur M. « Fraud and Investigator Integrity in Clinical Research ». Clinical Research and Regulatory Affairs 12, n^o 2 (janvier 1995) : 131–41. http://dx.doi.org/10.3109/10601339509079583.

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Haddab, Daniella Maya. « Detecting banking frauds with analytics and machine learning ». Business & ; IT XIII, n^o 1 (2023) : 90–96. http://dx.doi.org/10.14311/bit.2023.01.11.

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Bank fraud is the bodily loss of a Bank or maybe the loss of very sensitive info. For detection, there are lots of machine learning algorithms which can be used. The study shows many algorithms which could be used for deciding transactions as fraud or perhaps real. The information set employed in Bank fraud Detection was utilized in the research. The SMOTE method was used for oversampling, since the dataset was incredibly imbalanced. Moreover, include choice was performed, and the set was divided into two parts, test data and instruction information. The algorithms used in this study were Logistic Regression, Multilayer Perceptron, Random Forest and Naive Bayes. The results show that every algorithm could be used with good precision for fraud detection of banking solutions. For the detection of extra constipation, the proposed model might be used.

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Budiman, Monika, Choirul Anwar et Sudjono Sudjono. « FACTORS AFFECTING FRAUD PREVENTION AND ITS IMPLICATION TO THE QUALITY OF FINANCIAL STATEMENTS ». Journal of Applied Finance & ; Accounting 8, n^o 1 (30 mars 2022) : 1–25. http://dx.doi.org/10.21512/jafa.v8i1.6858.

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The study aims to determine the effect of internal control, internal audit, risk-based audit, audit committee, and whistleblowing system on fraud prevention and its implications to the quality of financial statements. The sample consisted of 7 companies from 12 populations of chemical sub-sector companies and 5 companies from 10 populations of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2018. Data were collected using questionnaires with 154 respondents. The analysis technique using Structural Equation Modeling (SEM) and processed with Lisrel 8.8. The results indicate that, partially, internal control, internal audit, risk-based audit, and audit committee have a positive and significant effect on fraud prevention, while the whistleblowing system partially has a negative and insignificant effect. However, simultaneously, the direct effect of internal control, internal audit, risk-based audit, audit committee, and whistleblowing system on fraud prevention have a positive and significant effect. The results also show partially internal control, internal audit, whistleblowing system, and fraud prevention have a positive and significant effect on the quality of financial statements while risk-based audit has a positive but not significant effect and the audit committee has a negative and insignificant effect on the quality of financial statements. However, simultaneously, the indirect effect of internal control, internal audit, risk-based audit, audit committee, whistleblowing system on the quality of financial statements through fraud prevention have a positive and significant effect.

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Carder, Elizabeth B., et Joseph W. Metro. « Appendix A. Minefields for the Unwary : Fraud and Abuse Issues Affecting Pharmaceutical Manufacturers ». Journal of Pharmaceutical Marketing & ; Management 12, n^o 2-3 (janvier 1998) : 125–44. http://dx.doi.org/10.3109/j058v12n02_13.

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Qureshi, Z., O. Sartor et C. Bennett. « PHP3 FEDERAL ENFORCEMENT ACTIONS AGAINST FRAUD AND ABUSE BY PHARMACEUTICAL MANUFACTURERS : 1996-2010 ». Value in Health 14, n^o 3 (mai 2011) : A12. http://dx.doi.org/10.1016/j.jval.2011.02.077.

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Razali, Nur Amira Hidayah, Wan Rosalili Wan Rosli et Mohd Bahrin Othman. « The Legal Protection of E-Consumers Against E-Commerce Fraud in Malaysia ». Malaysian Journal of Social Sciences and Humanities (MJSSH) 7, n^o 9 (30 septembre 2022) : e001778. http://dx.doi.org/10.47405/mjssh.v7i9.1778.

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In the past decade, E-commerce has developed and plays a vital role in our daily lives. However, fraud in E-commerce has increasingly become more prevalent and causes huge monetary loss, especially to E-consumers which usually results in them being unable to get what they have paid for. Fraudsters use various modus operandi to trick E-consumers such as displaying cheap goods via online platforms to induce them to pay for the goods. Despite considerable concerns about E-commerce fraud in Malaysia, the legislative sanction is still inadequate due to the deficiency of the existing legal framework. This paper examines the nature of E-commerce fraud, understand the modus operandi, and look into the legal protection afforded to E-consumers in Malaysia. It employs doctrinal content analysis and secondary data from the Malaysian Penal Code and the Communication and Multimedia Act 1998, academic journals, books, news articles and online databases. The authors contend that the lack of legal protection for E-consumers is due to the insufficiency of the law and the lack of awareness of the gravity of the such crime. Effective governance of fraud in E-commerce is imperative to facilitate prosecution and investigation and holistic protection for the victims of cyber fraud.

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Faunce, Thomas A., Gregor Urbas et Lesley Skillen. « Implementing US‐style anti‐fraud laws in the Australian pharmaceutical and health care industries ». Medical Journal of Australia 194, n^o 9 (mai 2011) : 474–78. http://dx.doi.org/10.5694/j.1326-5377.2011.tb03066.x.

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Braillon, Alain. « Implementing US‐style anti‐fraud laws in the Australian pharmaceutical and health care industries ». Medical Journal of Australia 195, n^o 10 (novembre 2011) : 585. http://dx.doi.org/10.5694/mja11.10601.

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Khuluqi, Khusnul, et Napisah. « Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Dengan Ukuran Perusahaan Sebagai Pemoderasi ». WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 21, n^o 2 (2 novembre 2022) : 198–211. http://dx.doi.org/10.22225/we.21.2.2022.198-211.

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Penelitian ini bertujuan guna menguji pengaruh financial target, ineffective monitoring, rationalization, competence, serta arrogance dalam kecurangan laporan keuangan melalui ukuran perusahaan selaku pemoderasi. Populasi yang digunakan dalam penelitian berikut yakni organisasi manufaktur sektor barang konsumsi dimana tercatat pada Bursa Efek Indonesia pada periode 2015-2019. Data penelitian ini dikumpulkan melalui metode purposive sampling dimana total sampel yang didapat berjumlah 22 perusahaan serta 110 data laporan keuangan perusahaan dinyatakan selaku observasi. Hasil penelitian ini mengungkapkan dimana rationalization mempengaruhi dalam kecurangan laporan keuangan kemudian financial target, financial target, competence, serta arrogance tidak mempengaruhi dalam kecurangan laporan keuangan. Variabel rationalization mempengaruhi pada kecurangan laporan keuangan dengan variabel moderating ukuran perusahaan sedangkan financial target, financial target, competence, dan arrogance tidak mempengaruhi dalam kecurangan laporan keuangan dengan variabel moderating ukuran perusahaan.

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Victory, Chika Odukwu, Eke Promise et Chukwumati N. Mike. « Impact of Cyber-Security on Fraud Prevention in Nigerian Commercial Banks ». Jurnal Akuntansi, Keuangan, dan Manajemen 4, n^o 1 (19 décembre 2022) : 15–27. http://dx.doi.org/10.35912/jakman.v4i1.1527.

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Abstract: Purpose: The purpose of this research was to investigate the impact of cyber-security on fraud prevention in Nigerian commercial banks. Method: The researcher collected primary data through the interview (WhatsApp video call) conducted with the senior employees of the respective commercial banks who know the subject matter. Result: The outcomes of the research demonstrated that cloud security statistically increases fraud prevention in Nigeria; also, that application security statistically increases fraud prevention in Nigeria. Contributions: it was suggested that Nigerian financial industry should be able to effectively detect fraudulent transactions and prevent them from causing financial or reputational damage to the customers or other financial institutions (FI), also, there should be a special awareness program to educate the public on how to always use strong passwords for their devices to prevent hacking, loss of money, or other resources. Novelties: The variables adopted in this study as well as the sample size, results, and recommendations have not been used by eminent scholars in this manner. Limitations: the results of this study would be limited to commercial banks in Nigeria, and therefore may not apply to other sectors of the economy. Similar studies were suggested to be carried out, covering other sectors of the economy to validate these results. Keywords: 1. Cyber Security 2. Cloud Security 3. Application Security 4. Fraud Prevention 5. Commercial Banks

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Cheng, Ching Hung, Zhe Huang, Siqi Lin et Hangyu Wu. « Analysis of Corporation’s Financial Fraud and Independent Directors’ Decision Based on Evolutionary Game Theory ». BCP Business & ; Management 31 (5 novembre 2022) : 195–204. http://dx.doi.org/10.54691/bcpbm.v31i.2561.

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The case of Kangmei Pharmaceutical Company’s financial fraud reveals several important issues in the independent director system in China. It is valuable to study these issues separately from the corporation and the independent director’s perspective, as both wish to maximize their profitability. This paper applies evolutionary game theory to construct two games between the corporation and independent directors, and {honest, dishonest} is the strategy set for the corporation in both games, while {dutiful, undutiful} and {continue, resign} are the strategy sets for the independent directors in game 1 and game 2 respectively. The evolutionary stability strategies obtained from these two games and simulation results show that if the independent directors should be dutiful and not quit their positive while the corporation should never consider making any financial fraud, then the independent directors and the corporation will get the optimal benefit. The results suggest that the award mechanism and reputation mechanism for independent directors should be established and fully completed to improve the independent director system.

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Liu, Mengna, et Jinshi Chen. « A Critical Metaphor Analysis of Anti-telefraud Public Legal Education Discourse ». International Journal of Linguistics, Literature and Translation 5, n^o 3 (13 mars 2022) : 108–13. http://dx.doi.org/10.32996/ijllt.2022.5.3.14.

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Nowadays, news media provides an important platform for knowledge dissemination of public legal education (PLE) and combating fraud is one of the most important topics in PLE news reports. WAR, ANIMAL and CONTAINER metaphors are three important metaphors that frequently appear in anti-telefraud PLE discourse. The present paper analyzes the role of the three metaphors in English and Chinese anti-telefraud PLE discourse based on the framework of critical metaphor analysis. Specifically speaking, the paper focuses on two research questions: 1) How WAR, ANIMAL and CONTAINER metaphors are used in PLE discourse that serves for anti-fraud activity. 2) Whether, if so, how do the metaphors achieve the function of evaluation and persuasion in PLE discourse. Our analysis shows that WAR, ANIMAL and CONTAINER metaphors construct different metaphor scenarios in anti-telefraud PLE discourse, highlighting different aspects of telecom fraud. Moreover, WAR, ANIMAL, and CONTAINER metaphors, as a very powerful tool for framing reality of telecom fraud and anti-telefraud topic, play an important role in simplifying and facilitating the understanding of telecom fraud and anti-telefraud process; they also enhance the effects of persuasion by its role of expressing “evaluative stances” on the perceived reality.

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Llarena, Zharama. « Organized Corporate Crimes using UNCITRAL Arbitration Framework Development for EPC Disclosure concerning Epistemic Corruption and Pharmaceutical Fraud of Off-label Medicines as Health Regulation and Policy ». International Journal of Communication and Public Relation 8, n^o 1 (27 février 2023) : 40–55. http://dx.doi.org/10.47604/ijcpr.1787.

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Purpose: Corporate Governance is a conceptual framework of business designs intended to illustrate the various activities of a company towards fulfilling its profit goals as private stakeholder and contributing to public interests for social obligation of sustainable development. Disclosure of corporate social responsibility is the central mechanism of corporate governance. Methodology: Based on stakeholder theory, corporate governance strongly influences corporate social responsibility disclosure to enhance the relationship of stakeholders and its business community. Findings: Tax aggressiveness is utilized by board director and its members to lessen tax contribution which is contrary to the government sector goals of maximizing tax impositions for public welfare and safety. Unlawful behavior on tax aggressiveness is known as tax evasion while tax avoidance is not a violation and serves as a loophole to the taxation system, although corporate fraud is apparent in off-label medicines. UNCITRAL model law is a legal arbitration concept of making “commercial” expand to other comparable jurisdiction of international trade. The European Patent Commission is the legal authority that delineates medical policies from patented products. Unique Contribution to Theory, Practice and Policy: This paper aims to develop arbitration framework based on stakeholder theory of corporate governance to separate tax evasion from tax avoidance as organized crime sourcing treatment of policies and engineer tax planning to divide intellectual property of product design with corporate fraud concerning off-label medicines. Therefore, tax evasion and corporate fraud are business crimes in pharmaceutical industries needed to be clearly managed by institutional healthcare companies for promoting economic success.

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Gabriel, Joseph M., et Bennett Holman. « Clinical trials and the origins of pharmaceutical fraud : Parke, Davis & ; Company, virtue epistemology, and the history of the fundamental antagonism ». History of Science 58, n^o 4 (25 juillet 2020) : 533–58. http://dx.doi.org/10.1177/0073275320942435.

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This paper describes one possible origin point for fraudulent behavior within the American pharmaceutical industry. We argue that during the late nineteenth century therapeutic reformers sought to promote both laboratory science and increasingly systematized forms of clinical experiment as a new basis for therapeutic knowledge. This process was intertwined with a transformation in the ethical framework in which medical science took place, one in which monopoly status was replaced by clinical utility as the primary arbiter of pharmaceutical legitimacy. This new framework fundamentally altered the set of epistemic virtues—a phrase we draw from the philosophical field of virtue epistemology—considered necessary to conduct reliable scientific inquiry regarding drugs. In doing so, it also made possible new forms of fraud in which newly emergent epistemic virtues were violated. To make this argument, we focus on the efforts of Francis E. Stewart and George S. Davis of Parke, Davis & Company. Therapeutic reformers within the pharmaceutical industry, such as Stewart and Davis, were an important part of the broader normative and epistemic transformation we describe in that they sought to promote laboratory science and systematized clinical trials toward the twin goals of improving pharmaceutical science and promoting their own commercial interests. Yet, as we suggest, Parke, Davis & Company also serves as an example of a company that violated the very norms that Stewart and Davis helped introduce. We thus seek to describe one possible origin point for the widespread fraudulent practices that now characterize the pharmaceutical industry. We also seek to describe an origin point for why we conceptualize such practices as fraudulent in the first place.

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Mironova, O. I., L. A. Ruonala et E. S. Mironov. « Digitalization of Social Contacts – Risks for Women Seeking a Spouse through Dating Sites and Apps ». Psychology and Law 11, n^o 4 (2021) : 42–63. http://dx.doi.org/10.17759/psylaw.2021110404.

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The article presents the results of an empirical study related to the problem of the risks of digitalization of social contacts when searching for marriage partners through dating sites. The research hypothesis suggests that these risks are fraud; sexual harassment; stalking; abuse of received information of an intimate nature; distortion of perception of the communicative situation, reality, communication partner; the occurrence of negative psychological consequences. It is assumed that the risks will increase due to the characteristics of the personality of women. The respondents were 197 women who used dating sites to find a marriage partner. A specially developed author's questionnaire was used, as well as standardized methods. It was revealed that such types of risks as fraud, sexual harassment occur regardless of the personal characteristics of the respondents. Risk of facing fraud increases among successful women. Risk of the distortion of the perception of the communicative situation, reality, communication partner and risk of the occurrence of negative psychological consequences directly depend on the personal characteristics of women.

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Setiyorini, Ika, et Desi Susilawati. « Accounting Information System And Prevention Of Fraudulent Drug Supply At The Kardinah Tegal General Hospital ». Proceedings University of Muhammadiyah Yogyakarta Undergraduate Conference 2, n^o 1 (30 juin 2022) : 45–58. http://dx.doi.org/10.18196/umygrace.v2i1.412.

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This study aims to determine the application of accounting information systems, internal control, factors causing stock outs, and prevention of fraud in drug supplies at Kardinah Tegal Hospital. Data collection methods used in this study were observation, interviews, and documentation. The data used consists of primary data and secondary data. The data analysis technique used is descriptive qualitative method. The results of the study explain that the application of the accounting information system for drug supplies as a whole is good, including: 1) Kardinah Hospital Tegal has operated a Pharmacy Hospital Management Information System (SIMRS) as an information system and efficient management of medicines starting from planning, procurement, receipt , distribution, and administration of invoice payments, 2) There are SOPs related to the logistics management of pharmaceutical supplies, out-of-stock handling procedures that aim to improve optimal prescription services but in practice there are inconsistencies with SOPs so it is recommended for SOP revisions, 3) The current internal control has been appropriate and has implemented internal control standards according to the Committee of Sponsoring Organization (COSO), and 4) The factors causing the scarcity of medicine supplies include vacancies at distributors, delays in delivery of goods, late payments to partners, and na available is not sufficient. To prevent fraud, Kardinah Tegal Hospital must implement healthy practices to minimize fraud, both internally and externally.

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Ferguson, Brian. « Fraud and misconduct in medical research Summary of the report of the Royal College of Physicians ». Psychiatric Bulletin 16, n^o 10 (octobre 1992) : 628–29. http://dx.doi.org/10.1192/pb.16.10.628.

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In February 1991 the Royal College of Physicians produced a report entitled ‘Fraud and Misconduct in Medical Research’. Most of the cases documented have come from the United States but by the end of 1988 five cases had been formally reported in Britain. One of these was a financial fraud perpetrated by a psychiatrist who worked in a district general hospital in the Northern Region and who forged data for a drug company. He was subsequently reported to the General Medical Council by the Association of the British Pharmaceutical Industry and had his name removed from the medical register. Informal investigations, however, suggest that fraudulent research might be more widespread and as a result the Royal College of Physicians established a working party to look at this issue in detail. They recommended that a twin track approach of prevention and thorough management of complaints of misconduct be adopted. The report was kindly forwarded to the Research Committee of the Royal College of Psychiatrists which felt that a summary of these recommendations should be widely published among researchers in psychiatry.

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Brondz, Ilia. « Analytical Methods in Quality Control of Scientific Publications Part IV : Fraud Ordered by the Pharmaceutical Industry ». International Journal of Analytical Mass Spectrometry and Chromatography 02, n^o 04 (2014) : 103–12. http://dx.doi.org/10.4236/ijamsc.2014.24009.

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Shah, Udayan K., Douglas R. Johnston, Gina Maisto Smith, Barbara E. Ziv et James S. Reilly. « Article Commentary : Penalties for health care fraud and abuse : January 2007-March 2008 ». Otolaryngology–Head and Neck Surgery 140, n^o 5 (mai 2009) : 625–28. http://dx.doi.org/10.1016/j.otohns.2008.12.032.

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This commentary details the providers, penalties, and affected regions resulting from US health care fraud and abuse prosecutions from January 2007 to March 2008. Database review found that over $3 billion in fines as well as incarceration in some cases were ordered for 21 convicted providers, 68 percent of whom were physicians, and to 41 nonproviders, most of whom were vendors of durable medical goods (36%), individual citizens (18%) and health care corporations (17%). Fewer claims were found against pharmaceutical firms (7%) and medical equipment manufacturers (4%). Most verdicts were in the state of Florida. False claims accounted for most of the violations for both providers and nonproviders. These severe repercussions of malfeasance should promote careful consideration and construction of the terms of engagement between health care providers, corporations, and payers.

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