Science topic

Fraud - Science topic

Exploitation through misrepresentation of the facts or concealment of the purposes of the exploiter.
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Article
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Competitive asset markets and increased globalization have continued to ripple the food value chain with complex dynamics, which has led to a range of challenges such as food safety and quality, traceability, and overall supply chain inefficiency. These have further continued to endanger the general well-being of society. With rice as a staple food...
Article
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Food safety is a public health issue of paramount importance. In this regard, blockchain has emerged as a promising technology that allows users to effectively and efficiently record the origin and flow of products and eliminate or reduce harmful food fraud. Consumers can benefit from this development by receiving up-to-date and verifiable informat...
Article
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FRAUD IS AN EVER-INCREASING CONCERN FOR NIGERIAN MANUFACTURING FIRMS, WITH EMPLOYEES USING VARIOUS TACTICS TO PERFORM FRAUDULENT ACTS. THE BROAD OBJECTIVE OF THIS STUDY IS TO EXAMINE THE IMPACT OF PERSONALITY TRAITS ON FIDDLE TENDENCIES AMONG WORKERS OF COCA-COLA PLC. THE STUDY ADOPTED A SIMPLE SURVEY DESIGN TO COLLECT DATA FROM COCA-COLA PLC IN LA...
Article
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Cite this article at: Rahul Pandya, Shivang S. Manhas, Arieyshma Chowhan, Ronit Gandhi, Aditya Umalkar, "HEURISTIC APPROACH OF OVER-SAMPLING AND UNDER-SAMPLING IN FRAUD DETECTION", International Journal of Creative Research Thoughts (IJCRT), ISSN:2320-2882, Volume.11, Issue 1, pp.d787-d791, January 2023, Available at :http://www.ijcrt.org/papers/IJ...
Article
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In Bangladesh, there are significant barriers to education for consumers. As a result, most consumers in our market end up disgruntled or fall victim to fraud simply because they are unaware of the regulations and laws that govern the industry
Article
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Background: Today we live in a “scientific age” and that most people believe all the information that is presented to them through the media, through the tricks of various industries, especially the pharmaceutical industry, and all because of a misunderstanding of statistical data and a bad interpretation of evidence, which ordinary people actually...
Article
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This literature review research paper examines the application of AI and machine learning in the financial industry and its effects on risk management and fraud detection. The study conducts a comprehensive search of academic and industry sources and identifies key findings and trends related to the use of these technologies in the financial indust...
Article
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This study aims to identify and examine the three components of the fraud triangle theory that affect the likelihood of material misstatements in financial statements. With a sample of 150 listed companies from two stock exchanges in Vietnam, Ho Chi Minh City (HOSE) and Hanoi Stock Exchange (HNX) in 2019, this study uses multinomial logistic regres...
Article
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Food adulteration imposes a significant health concern on the community. Being one of the key ingredients used for spicing up food dishes. Red chilli powder is almost used in every household in the world. It is also common to find chilli powder adulterated with brick powder in global markets. We are amongst the first research attempts to train a ma...
Article
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In recent years, as the Ether platform has grown by leaps and bounds. Numerous unscrupulous individuals have used illegal transaction to defraud large sums of money, causing billions of dollars of losses to investors worldwide. Facing the endless stream of the illegal transaction based on Ether smart contracts problems, such as illegal transaction,...
Preprint
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The digitalization of transaction processes through tools such as electronic invoicing (e-invoicing) aims to improve tax compliance and reduce administrative costs. Another important aspect of digitalization is its potential to reduce tax evasion. We analyze the impact of the widely introduced e-invoicing in Italy on cross-border value-added tax fr...
Article
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Using discourse analysis to examine exchanges between fraudsters and victims in telephone-mediated frauds, this research examines the interactional techniques used by perpetrators of fraud to gain and maintain compliance from their victims, without causing them alarm. It reveals how compliance is secured and maintained in a process of establishing...
Article
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If ever there was any field of research that carried weight within society, it would most certainly and arguably be medical research. The validity of medical research, transmitted via the medical literature and propagated as having been validated by robust peer review, tends to be associated with bibliometric platforms such as PubMed or databases s...
Article
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In the real-world, the quality and quantity of various desirable products, services and facilities are effectively chosen by the people within a single step due to the rapid development of e-commerce technologies. Also, this technology offers scammers to do make credit card frauds (CCF), as credit card is considered as one of the most payment metho...
Conference Paper
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Credit cards are now being targeted by fraudsters in a variety of ways. Despite the fact that it is never pleasant, this is something that happens to someone in our everyday life. When cardholders disclose their credit card information to others, this happens. In this work, we have constructed a few machines learning (ML) models using anonymous cre...
Preprint
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Spot pricing is often suggested as a method of increasing demand-side flexibility in electrical power load. However, few works have considered the vulnerability of spot pricing to financial fraud via false data injection (FDI) style attacks. In this paper, we consider attacks which aim to alter the consumer load profile to exploit intraday price di...
Article
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Food credence attributes (e.g., food safety, organic, and carbon neutral production methods) are quality characteristics of products that cannot be assessed by buyers at the point of sale without additional information (e.g., certification labels). Hence, the ability to access credence attributes of a particular product can result in a situation te...
Article
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This paper aims to provide a systematic literature review of sustainable corporate governance to prevent fraud through the tone at the top perspective. In recent years, studies on corporate governance and sustainability have considerably increased. The main aspects of the intersection of these fields were analyzed, especially considering the role o...
Article
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Multiple benefits (submitting healthcare bills to one or more organizations) and data breaches (tampering of healthcare data by healthcare organization authorities) are typical frauds happening due to the centralization of authority in healthcare systems. Preventing multiple benefits and data breaches can greatly lessen the huge losses to healthcar...
Article
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The purpose of this opinion piece is to discuss the legitimacy of the British Psychological Society as a learned society in light of evidence of a crisis of dysfunctionality. 1 In this author's opinion, judging from past and present actions, the Society of today is not fit for purpose. It has lost its moral compass and become a fraudulent organisat...
Article
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Content: The internet, which has opened a vast array of opportunities for the young and the old in the social, economic, education, health and other sectors, has been flawed by the rise in internet crimes, regarded as unethical use of the computer and internet, which could cripple the nation's economy if not given attention. These include cyber fra...
Article
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This study aims to determine the concept of community social control in government budget accountability as an effort to prevent fraud sustainability. This study uses a literature study method that examines the results of previous studies and is used as the making of research results and conclusions. The results of the study indicate that supervisi...
Article
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As a representative of Chinese alcoholic drinks, baijiu has developed into a mass-consumption commodity. Its simple industrial chain makes it a suitable target for fraudsters. In order to understand the differences and potential factors of fraud vulnerability among groups at various levels, this study constructed a food fraud vulnerability assessme...
Technical Report
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La Inteligencia Artificial (IA) se ha convertido cada vez más en una herramienta clave para el marketing digital. Desde el uso de chatbots para mejorar la experiencia del cliente hasta el análisis de datos para entender mejor la audiencia, el marketing digital sin IA se está quedando atrás. Tipos de Inteligencia Artificial Según la definición de la...
Article
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With the number of crimes on the rise around the world, digital forensic investigators are turning to technology as a tool to combat crime and apprehend criminals. Technology makes life easier, which is a positive element of technology. People are completing transactions without traveling to the bank and standing in a big line, people doing interne...
Article
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Penelitian ini bertujuan untuk mengintegrasikan berbagai jurnal terkait topik Fraud Pentagon berpengaruh terhadap kecurangan pelaporan keuangan di Indonesia periode 2012-2020. Metode pengumpulan data menggunakan metode observasi berbagai jurnal. Sampel yang digunakan adalah 20 jurnal yang sudah dipublikasi di berbagai jurnal. Teknik pengambilan sam...
Article
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Food supply chains are highly distributed, collaborative, heterogeneous, diverse, and varied by product, process, and destination. The global food supply chain (FSC) objective is to maintain a good balance between supply and demand and move products from producer to market. However, sustainability of the FSC has become a major concern as limited re...
Conference Paper
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The idea of financial systems has changed with the touch of applications based on information technology and came up with a new terminology called 'FinTech' (Financial Technology). With the rising technology, Fintech has become a modern phenomenon. Financial organizations deal with highly confidential and sensitive information, including personal a...
Article
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In recent years, thanks to their numerous nutritional benefits, legumes have been rediscovered and have attracted interest from many consumers. However, these products, the most valuable ones traditionally produced in smaller communities in particular, can be objects of fraud; this is the case of Italian lentils, which, being a dry product, have a...
Article
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The purpose of this study was to know the impact of corruption, public debt, and democracy on the growth of economy-centering developing countries, especially six (6) South Asian Association for Regional Cooperation (SAARC) countries, as they are highly affected by it, and this type of research has not been carried out before based on intense liter...
Article
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Connecting GANs, MFGs, and IOT accessibliy Hamza shef GANs, a series of machine learning approaches for generation, was proposed by [10]. These machine learning algorithms obtained much attention due to their efficiency and simplicity. In a brief period, researchers introduced novel variants of the conventional GAN approach. Furthermore, regarding...
Article
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Transborder crimes are criminal activities that transverse borders of two or more countries. Notable crimes that flourish across Nigerian’s borders are illicit drug trafficking, Terrorism, proliferation of small arms and light weapons ( SALWs), Human trafficking, internet fraud, oil theft, smuggling of goods among others. All these activities have...
Preprint
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Data availability (DA) attack is a well-known problem in certain blockchains where users accept an invalid block with unavailable portions. Previous works have used LDPC and 2-D Reed Solomon (2DRS) codes with Merkle trees to mitigate DA attacks. These codes perform well across various metrics such as DA detection probability and communication cost....
Article
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The article (A Study over role of consumer protection act in making consumer the king again) talks about how over passing year the consumer protection laws have provided the customers a strong hold over the trader or manufacturer's for any kind of fraud done by them in selling of any product.
Chapter
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The trafficking trajectories taken by Eritreans to Libya are highly organised by a network of actors across the Horn of Africa. The practices described by the refugees and migrants who have taken these perilous journeys include recruitment by deception, fraud and force. Payments are extracted using torture while victims are detained in ‘warehouses’...
Article
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With the global energy crisis, increasing demand, and a national-level emphasis on electric vehicles (EVs), numerous innovations are being witnessed throughout the EV industry. EVs are equipped with sensors that maintain a sustainable environment for the betterment of society and enhance human sustainability. However, at the same time, as is the ca...
Article
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In the field of food control for fresh products, the identification of foods subjected to illicit conservation treatments to extend their shelf life is fundamental. Fresh fish products are particularly subjected to this type of fraud due to their high commercial value and the fact that they often have to be transported over a long distance, keeping...
Article
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Tieguanyin is one of the top ten famous teas in China, due to its brand effect and market value, illegal businessmen often use adulterated Tieguanyin to make high profits. Tea adulteration detection becomes especially important to eliminate tea fraud in the market. This study developed a non-destructive testing method to detect adulterated Tieguany...
Article
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The purpose of this study is to determine the determinants of the fraud triangle, namely pressure, opportunity, and rationalization of fraudulent financial reporting in banks listed on the IDX. This research is an associative research. The sample of this research was 15 banks listed on the Indonesia Stock Exchange which were taken using a purposive...
Preprint
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With the increasing prevalence of online fraud and the use of fake logos to deceive consumers, there is a need for effective methods to detect and prevent the use of fake logos on the internet. In this paper, we propose a method for detecting fake logos using machine learning techniques. Our approach involves extracting features from the logos and...
Article
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Blockchain can support the food supply chain in several aspects. Particularly, food trace-ability and trading across pre-existing contracts can make the supply chain fast, error-free, and support in detecting potential fraud. A proper algorithm, keeping in mind specific geographic, demographic , and additional essential parameters, would let the au...
Conference Paper
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A particularly successful type of cybercrime that allows criminals to trick people and steal crucial data is phishing. Phishing is currently one of the most common online scams. Phishing assaults may result in significant losses for sensitive information, identity theft, businesses, and the government are just some of their victims. Phishing websit...
Article
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Adulteration of food products is a widespread problem of great concern to society and dairy products are no exception to this. Due to new methods of adulteration being devised in order to circumvent existing detection methods, new detection methods must be developed to counter fraud. Bovine hard cheeses such as Asiago, Parmesan, and Romano are wide...
Article
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Despite the importance of Cohesion Policy in reducing regional disparities and stimulating economic growth across member states, it has been exposed to compliance challenges. These challenges are evidenced by a higher number of errors and irregularities against other areas of the European Union’s budgetary expenditure. Especially fraudulent irregul...
Article
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Research aimed to determine the degree to which Sinai families practice sustainable living practices for their families, whether those related to rationalizing spending and consumption, obtaining support and social protection, work and employment, financing and lending, the degree of their knowledge of the effects of increasing prices, and the rela...
Chapter
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This paper analyses the prerequisites for developing and promoting Sustainable digital systems to manage public finance. This paper begins from the reality that finance plays an essential part in every economy. Nowadays, finance has to manage and adapt to Digital Era. The article focuses on the usage of cash and non-cash forms of money. The author...
Article
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Training a machine learning algorithm on a class-imbalanced dataset can be a difficult task, a process that could prove even more challenging under conditions of high dimensionality. Feature extraction and data sampling are among the most popular preprocessing techniques. Feature extraction is used to derive a richer set of reduced dataset features...
Presentation
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Nowadays a lot of fake videos and images are made with the help of various softwares and new AI technologies but leaves few hints of manipulation. There are a lot of unethical ways the videos can be used to threaten, fight, or create panic among people. It is important that these days people make sure that such ways are not used to make fake videos...
Article
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The purpose of this study is to prove and explain empirically the factors that affect the auditor's ability to detect fraud which consists of work experience, independence, and auditor training, and empirically prove and explain skepticismin moderating the effect of audit experience, independence, and auditor training on auditor's ability to detect...
Article
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Introduction With the frequent occurrences of telecom fraud crimes in China, it is very necessary and urgent to carry out effective anti-telefraud risk communication. In the present study, we investigated the role of metaphorical framing in shaping people’s attitudes toward telecom fraud in anti-telefraud messages through two experiments. Methods...
Article
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The study aims to explore the reasons behind external auditors’ failure to detect and report fraud. Semi-structured interviews were conducted with twenty-four experienced Big 4 auditors. The present study reveals power issues within audit firms and how some dishonest audit partners deal with auditors' concerns at the higher echelons. It also shows...
Article
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The Metaverse is currently becoming a massive technology platform and is considered to be the next significant development in global technology and business landscapes. The Metaverse is a digital platform that people can enter or transport virtual items with a device as a medium, implemented as virtual but very similar to the real world through the...
Poster
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Television was introduced at early eighties to Sri Lanka as a grant of government of Japan. Since the period, television dramas had been produced on the basis various purpose. Early television dramas specially focus cultural advancement of Sri Lankan societies. Also they had literary values. It is said that Dimuthumuthu, Doodaruwo and palingumanike...
Chapter
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The Emerald Handbook of Crypoassets: Investment Opportunities and Challenges / H. Kent Baker, Ehsan Nikbakht, Sean Stein Smith, and Hugo Benedetti, Editors / Book Chapter (Forthcoming) https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3948419
Article
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Alternative delivery channels (ADCs) have emerged as a new platform to offer banking services to its customers across the globe. The present study focused on constructing the new factors that affect the use of Alternative Delivery Channels (ADCs) by customers of private commercial bank in Bangladesh. A Sophisticated Statistical Techniques "Factor A...
Article
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Blockchain is a technology that is quite popular and has been adopted in various fields in recent years. This technology has caught the attention of researchers in the health sector because of its innovation which is considered capable of providing the necessary guarantees for the safe processing, sharing, and management of sensitive patient data....
Article
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Lemon juice and other lemon-based beverages are subject to economically motivated fraud, primarily inclu­ding a reduced fruit content closely related to excessive dilution with water, undeclared addition of sugars or synthetic citric acid, and substitution of lemons with cheaper fruit. Eight tested samples of 100% juices showed good agreement betwe...
Preprint
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In the insurance industry detecting fraudulent claims is a critical task with a significant financial impact. A common strategy to identify fraudulent claims is looking for inconsistencies in the supporting evidence. However, this is a laborious and cognitively heavy task for human experts as insurance claims typically come with a plethora of data...
Article
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Laser-induced breakdown spectroscopy (LIBS) is an atomic-emission spectroscopy technique that employs a focused laser beam to produce microplasma. Although LIBS was designed for applications in the field of materials science, it has lately been proposed as a method for the compositional analysis of agricultural goods. We deployed commercial handhel...
Article
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Parvalbumins (PVALBs) are low molecular weight calcium-binding proteins. In addition to their role in many biological processes, PVALBs play an important role in regulating Ca2+ switching in muscles with fast-twitch fibres in addition to their role in many biological processes. The PVALB gene family is divided into two gene types, alpha (α) and bet...
Article
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The study examines the relevance of theory of planned behavior (TPB measured by attitude, subjective norm, and behavioral control) on the intention to vote (INTSEL) among Gombe State University community members. Convenience sampling was used to send an online structured questionnaire link to different WhatsApp groups of students; non-academic staf...
Article
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The effectiveness of forensic accounting in curbing financial crimes in the Nigerian public sector is in this research undertaking examined. The study made use of the fully modified ordinary least squares method (FMOLS) approach for data analyses of the EViews 13 statistical software. The FMOLS method produces reliable estimates for small sample si...
Article
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Within a company there are several sections, one of which is the sales of goods department which manages the sale of the company's products to the hands of the customer. In carrying out the operational activities of the sales department, of course, requires information that connects it with other parts, and because sales is the process of releasing...
Poster
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Data management across various spectrums poses a potential benefit for major institutions including hi-tech companies like Google, Facebook, Alibaba, Tencent, and Yahoo to name a few. This book entails some of the technologies utilized by these hi-tech companies to build, construct, and maintain databases while granting control to access the data....
Article
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This study reviews initial coin offerings (ICOs) based on 80 empirical studies from 2018 to 2022. We apply a blend of bibliomet-ric and content analysis to consolidate ICOs' prior findings, track the evolutionary impact, and explore the semantic discourse and underlying theories in entrepreneurial finance. The content analysis concludes with five m...
Article
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The study examined the effect of fraud and corruption on capital market performance. The core purpose of this research work is to investigate the effect of fraud and corruption on Nigeria's Capital Market Performance. The study used secondary data sourced from the Nigeria Exchange Group and the transparency index from 1999 to 2018. Transparency Ind...
Article
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Credit card fraud has drastically increased in recent times due to the advancements in e-commerce systems and communication technology. Falsified credit card transactions affect the financial status of the companies as well as clients regularly and fraudsters incessantly try to develop new approaches to commit frauds. The recognition of credit card...
Article
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The educational system of any country is its backbone and hence plays a vital role in its progress and development. India's education and family system has given utmost importance to ethics and moral values. Students are taught and trained to be honest in all their dealings. Academic honesty is expected of all students across all courses. The Covid...
Article
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Analyzing survey data from 1037 college students in China, a country with the world's largest number of Internet users and the world's largest e-commerce market, the current study demonstrates that consistent with previous research, some routine telecom/cyber activities of Chinese college students predict higher odds of being targeted for telecom/c...
Preprint
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Purpose This paper aims to synthesize the corporate social responsibility decoupling (CSRD) literature, CSRD's causes and consequences and discuss other organizational attributes examined by CSRD scholars during 2010 and 2020. The authors provide suggestions for a future research agenda in this domain. Design/methodology/approach The authors' syst...
Article
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Background The COVID-19 pandemic resulted in unprecedented challenges for older adults. Medicare enrollment was already an overwhelming process for a high fraction of older adults pre-pandemic. Therefore, the purpose of this qualitative study was to gain understanding from community organizations and stakeholders about their pre-pandemic and during...
Article
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Village development is one of the focuses of President Joko Widodo's administration in the second term. Villages can maximize the use of Village Funds in the process of village development. Many benefits are felt by the village from the existence of village fund. However, with the great benefits and freedom in managing the village funds, there was...
Article
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This study used audit fees as a moderating variable to examine how gender diversity on the board of directors, board of commissioners, and audit committee affects the quality of financial statements. In this study, financial statements for a sample of LQ 45 companies listed on the Indonesia Stock Exchange from 2019 to 2021 were employed to collect...
Article
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In the development of the capital market, financial fraud of listed companies often occurs, which leads to the untrue disclosure of information. It seriously affects the stability and fairness of the market. The financial fraud involving listed companies and regulators is also a typical game problem, and the ultimate goal of game analysis is to mak...
Article
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This study aims to determine the effect of internal control, information asymmetry, and individual morality on the tendency of accounting fraud with unethical behavior as an intervening variable. The sample for this research is the head and executive staff of the financial sub-section of the SKPD in Central Java Province. The sampling method is pur...
Article
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Artificial intelligence (AI) is a tool that financial intermediaries and insurance companies use or are willing to use in almost all their activities. AI can have a positive impact on almost all aspects of the insurance value chain: pricing, underwriting, marketing, claims management, and after-sales services. While it is very important and useful,...