Extraction of Fraud Schemes from Trade Series

2000 Mathematics Subject Classification: 62H30, 62M10, 62M20, 62P20, 94A13.

Copyright, Licences, and Statutory Fraud

In this article we explore the interplay between the law of copyright, contract, and statutory fraud within the digital environment, and in particular with respect to the business of commercial image licensing within the UK.

Point-and-shoot: rapid quantitative detection methods for on-site food fraud analysis – moving out of the laboratory and into the food supply chain

Major food adulteration and contamination events occur with alarming regularity and are known to be episodic, with the question being not if but when another large-scale food safety/integrity incident will occur. Indeed, the challenges of maintaining food security are now internationally recognised. The ever increasing scale and complexity of food supply networks can lead to them becoming significantly more vulnerable to fraud and contamination, and potentially dysfunctional. This can make the task of deciding which analytical methods are more suitable to collect and analyse (bio)chemical data within complex food supply chains, at targeted points of vulnerability, that much more challenging. It is evident that those working within and associated with the food industry are seeking rapid, user-friendly methods to detect food fraud and contamination, and rapid/high-throughput screening methods for the analysis of food in general. In addition to being robust and reproducible, these methods should be portable and ideally handheld and/or remote sensor devices, that can be taken to or be positioned on/at-line at points of vulnerability along complex food supply networks and require a minimum amount of background training to acquire information rich data rapidly (ergo point-and-shoot). Here we briefly discuss a range of spectrometry and spectroscopy based approaches, many of which are commercially available, as well as other methods currently under development. We discuss a future perspective of how this range of detection methods in the growing sensor portfolio, along with developments in computational and information sciences such as predictive computing and the Internet of Things, will together form systems- and technology-based approaches that significantly reduce the areas of vulnerability to food crime within food supply chains. As food fraud is a problem of systems and therefore requires systems level solutions and thinking.

The current and potential applications of Ambient Mass Spectrometry in detecting food fraud

The adulteration of food has received substantial amounts of media attention in the last few years, with events such as the European horsemeat scandal in 2013 sending shockwaves through society. Almost all cases are motivated by the pursuit of profits and are often aided by long and complex supply chains. In the past few years, the rapid growth of ambient mass spectrometry (AMS) has been remarkable, with over thirty different ambient ionisation techniques available. Due to the increasing concerns of the food industry and regulators worldwide, AMS is now being utilised to investigate whether or not it can generate results which are faster yet comparable to those of conventional techniques. This article reviews some aspects of the adulteration of food and its impact on the economy and the public's health, the background to ambient mass spectrometry and the studies that have been undertaken to detect food adulteration using this technology.

Review of Preventative Controls for Fraud, Waste, and Abuse in the Supplemental Nutrition Assistance Program (SNAP), Department of Social Services

This review of preventative controls for fraud, waste, and abuse in the Supplemental Nutrition Assistance Program (SNAP), administered by the Department of Social Services, was self-initiated by the State Inspector General as part of a broader statewide review of preventative fraud, waste, and abuse management controls of major benefit programs in State agencies. This review’s scope and objectives were: Assess SNAP’s preventative management controls for fraud, waste, and abuse; Identify SNAP preventative management control best practices; and Identify opportunities to improve SNAP management controls to cost/effectively mitigate risks of fraud, waste, and abuse.

Review of Managing the Fraud Risk in the Disaster Supplemental Nutrition Assistance Program (D-SNAP), Administered by the Department of Social Services

This review was initiated based upon allegations from multiple sources of possible fraud in the Disaster Supplemental Nutrition Assistance Program (D-SNAP) administered by the South Carolina Department of Social Services (SCDSS), which was implemented in response to the 10/3/2015 statewide flooding from Hurricane Joaquin. This review’s scope and objectives were: Assess SCDSS’s D-SNAP implementation for compliance with federal guidelines, with emphasis on fraud preventative controls; Assess the SCDSS’s post-disaster review and audit methodology for compliance with federal guidelines, with emphasis on understanding the fraud risks and resolution strategies; and Identify residual risk/suspected fraud not addressed through the SCDSS review and available opportunities to address.

The State Inspector General’s Annual Report of Fraud Conducted by Executive Branch State Employees Fiscal Year (FY) 2015-2016

The SIG identifies Executive Branch employee fraud through mandatory reporting by each agency; law enforcement reporting; agencies’ annual reports to the Office of the Comptroller General; and open source reporting. In FY 2015-2016, the SIG received twelve notifications of fraud involving 18 Executive Branch employees at ten statewide agencies, which resulted in estimated losses of $1,188,529. This indicates a low risk of employee fraud in the Executive Branch given its $26 billion budget and 60,000 employees.

High-throughput Analysis By Sp-ldi-ms For Fast Identification Of Adulterations In Commercial Balsamic Vinegars.

Balsamic vinegar (BV) is a typical and valuable Italian product, worldwide appreciated thanks to its characteristic flavors and potential health benefits. Several studies have been conducted to assess physicochemical and microbial compositions of BV, as well as its beneficial properties. Due to highly-disseminated claims of antioxidant, antihypertensive and antiglycemic properties, BV is a known target for frauds and adulterations. For that matter, product authentication, certifying its origin (region or country) and thus the processing conditions, is becoming a growing concern. Striving for fraud reduction as well as quality and safety assurance, reliable analytical strategies to rapidly evaluate BV quality are very interesting, also from an economical point of view. This work employs silica plate laser desorption/ionization mass spectrometry (SP-LDI-MS) for fast chemical profiling of commercial BV samples with protected geographical indication (PGI) and identification of its adulterated samples with low-priced vinegars, namely apple, alcohol and red/white wines.

Targeted! Population segmentation, electronic surveillance and governing the unemployed in Australia

Targeting is increasingly used to manage people. It operates by segmenting populations and providing different levels of opportunities and services to these groups. Each group is subject to different levels of surveillance and scrutiny. This article examines the deployment of targeting in Australian social security. Three case studies of targeting are presented in Australia's management of benefit overpayment and fraud, the distribution of employment services and the application of workfare. In conceptualizing surveillance as governance, the analysis examines the rationalities, technologies and practices that make targeting thinkable, practicable and achievable. In the case studies, targeting is variously conceptualized and justified by calculative risk discourses, moral discourses of obligation and notions of welfare dependency Advanced information technologies are also seen as particularly important in giving rise to the capacity to think about and act on population segments.

Debiasing the outcome effect: The role of instructions in an audit litigation setting

The outcome effect occurs where an evaluator, who has knowledge of the outcome of a judge's decision , assesses the quality of the judgment of that decision maker. If the evaluator has knowledge of a negative outcome, then that knowledge negatively influences his or her assessment of the ex ante judgment. For instance, jurors in a lawsuit brought against an auditor for alleged negligence are informed of an undetected fraud, even though an unqualified opinion was issued. This paper reports the results of an experiment in an applied audit judgment setting that examined methods of mitigating the outcome effect by means of instructions. The results showed that simply instructing or warning the evaluator about the potential biasing effects of outcome information was only weakly effective. However, instructions that stressed either (1) the cognitive non-normativeness of the outcome effect or (2) the seriousness and gravity of the evaluation ameliorated the effect significantly. From a theoretical perspective, the results suggest that there may both motivational and cognitive components to the outcome effect. In all, the findings suggest awareness of the outcome effect and use of relatively nonintrusive instructions to evaluators may effectively counteract the potential for the outcome bias.

Western Images of Islam, 1700-1900

This paper traces fluctuating attitudes to Islam and its Prophet, particularly in the eighteenth and nineteenth. Western perceptions, as revealed by writers of the period, encyclopaedias, biographies and commentaries, were sometimes sympathetic, sometimes dismissive; sometimes celebrating Islam's piousness; sometimes accusing it of fraud. Sometimes Islam is seen as benign; sometimes its violence is seen as endemic. Often the cultural biases of western observers are obvious: the west is progressive and historically dominant, the east (and its cultural accoutrements) is degenerate and over-zealous. But we ought not judge religions or cultures by their worst manifestations alone. Oriental societies were never just Islamic or traditional. They comprise not only those who perpetuate oppressive practices towards women but also modernizers who seek change.

Deviance and marginal occupations: the case of taxi drivers

The taxi industry provides a strategic site to explore workplace deviance in low supervision, low status, occupational settings. Despite this theoretical opportunity and the objective importance of the taxi industry worldwide, very little is known about deviance among taxi drivers. Making use of interview data, this exploratory study maps out forms of workplace deviance and the explanations given for them by a sample of male taxi drivers. Major illegal activities reported included speeding, driving unsafe vehicles, taking drugs, and fraud. Theories pertaining to worker alienation, stress management, victim precipitation, and social control were relevant to the rationalizations some of the drivers provided to account for their illegal behaviors. We conclude that the occupational culture of taxi drivers and the structure of the taxi industry facilitate the forms of deviance reported here.

A «corrupção e a fraude» no espaço comunicacional português e europeu: contributo para uma visão interdisciplinar constitucional criminológica e jurídico-penal

As formas de definir «corrupção e fraude» são infinitas, pelo que a aplicação do Direito penal constitucional pode ficar prejudicada. A comunicação e o comentário público e política são por vezes feitos em termos profundamente equivocados. Recentemente, em Portugal, destacados políticos e comentadores chegaram a apelar à «criminalização do enriquecimento ilícito», nem que fosse com o sacrifício da própria Constituição ou do Estado de Direito. É a democracia que passa a estar em perigo. Ao mesmo tempo que se defende com fanatismo quase teológico o sistema económico capitalista, procura-se consagrar na lei a sua destruição. Ou seja, há uma certa demagogia política que quer ter tudo ao mesmo tempo como se isso fosse possível. Perante isto, resta ao cidadão comum agir se for necessário sob as possibilidades das causas de justificação e fazendo uso do direito constitucional de resistência. ABSTRACT Ways to define «corruption and fraud» are endless, so the application of constitutional criminal law may be impaired. The communication and public comment and politics are sometimes done in terms profoundly mistaken. Recently, in Portugal, prominent politicians and commentators have come to call the «criminalization of illicit enrichment» (embezzlement) even if it was at the sacrifice of the Constitution or the rule of law. It is democracy that happens to be in danger. At the same time it defends itself with almost theological fanaticism the capitalist economic system, seeking to enshrine in law its destruction. That is, there is a certain political demagoguery that wants to have everything at the same time as if that were possible. Given this, it remains to ordinary act if necessary under the scope of defenses and making use of the constitutional right of resistance.