Business busts and U.S. auditors' interest in fraud detection: Evidence from the 20th century

We find evidence that U.S. auditors increased their attention to fraud detection during or immediately after the economic contractions of the 20th century, based on a content analysis of the 12 volumes of the 20th-century auditing reference series Montgomery’s Auditing. Contractions, however, do not seem to have affected auditors’ attention to the formal goal of fraud detection. The study suggests that auditors’ aversion to the heightened risks of fraud during economic downturns leads them to focus more on fraud detection at those times regardless of the particular guidance in formal audit standards. This study is the first to find some evidence of a recession-influenced difference between fraud detection practices and formal fraud detection goals.

A method of fraud & intrusion detection for e-payment systems in mobile

The need for paying with mobile devices has urged the development of payment systems for mobile electronic commerce. In this paper we have considered two important abuses in electronic payments systems for detection. The fraud, which is an intentional deception accomplished to secure an unfair gain, and an intrusion which are any set of actions that attempt to compromise the integrity, confidentiality or availability of a resource. Most of the available fraud and intrusion detection systems for e-payments are specific to the systems where they have been incorporated. This paper proposes a generic model called as Activity-Event-Symptoms(AES) model for detecting fraud and intrusion attacks which appears during payment process in the mobile commerce environment. The AES model is designed to identify the symptoms of fraud and intrusions by observing various events/transactions occurs during mobile commerce activity. The symptoms identification is followed by computing the suspicion factors for event attributes, and the certainty factor for a fraud and intrusion is generated using these suspicion factors. We have tested the proposed system by conducting various case studies, on the in-house established mobile commerce environment over wired and wire-less networks test bed.

tilt menu: using the 3d orientation information of pen devices to extend the selection capability of pen-based user interfaces

We present a new technique called‘Tilt Menu’ for better extending selection capabilities of pen-based interfaces.The Tilt Menu is implemented by using 3D orientation information of pen devices while performing selection tasks.The Tilt Menu has the potential to aid traditional onehanded techniques as it simultaneously generates the secondary input (e.g., a command or parameter selection) while drawing/interacting with a pen tip without having to use the second hand or another device. We conduct two experiments to explore the performance of the Tilt Menu. In the first experiment, we analyze the effect of parameters of the Tilt Menu, such as the menu size and orientation of the item, on its usability. Results of the first experiment suggest some design guidelines for the Tilt Menu. In the second experiment, the Tilt Menu is compared to two types of techniques while performing connect-the-dot tasks using freeform drawing mechanism. Results of the second experiment show that the Tilt Menu perform better in comparison to the Tool Palette, and is as good as the Toolglass.

Sound the alarm: fraud in neuroscience.

We expect scientists to follow a code of honor and conduct and to report their research honestly and accurately, but so-called scientific misconduct, which includes plagiarism, faked data, and altered images, has led to a tenfold increase in the number of retractions over the past decade. Among the reasons for this troubling upsurge is increased competition for journal placement, grant money, and prestigious appointments. The solutions are not easy, but reform and greater vigilance is needed.

The Fraud Act 2006: some early observations and comparisons with the former law

Provides a detailed analysis of the Fraud Act 2006 provisions on the offence of fraud by false representation (s.2) and the offence of obtaining services dishonestly (s.11) and assesses the extent to which they address problems arising in connection with the former deception offences under the Theft Acts 1968 and 1978. [From Legal Journals Index]

Feeding 9 billion by 2050 – Putting fish back on the menu

Fish provides more than 4.5 billion people with at least 15 % of their average per capita intake of animal protein. Fish's unique nutritional properties make it also essential to the health of billions of consumers in both developed and developing countries. Fish is one of the most efficient converters of feed into high quality food and its carbon footprint is lower compared to other animal production systems. Through fish-related activities (fisheries and aquaculture but also processing and trading), fish contribute substantially to the income and therefore to the indirect food security of more than 10 % of the world population, essentially in developing and emergent countries. Yet, limited attention has been given so far to fish as a key element in food security and nutrition strategies at national level and in wider development discussions and interventions. As a result, the tremendous potential for improving food security and nutrition embodied in the strengthening of the fishery and aquaculture sectors is missed. The purpose of this paper is to make a case for a closer integration of fish into the overall debate and future policy about food security and nutrition. For this, we review the evidence from the contemporary and emerging debates and controversies around fisheries and aquaculture and we discuss them in the light of the issues debated in the wider agriculture/farming literature. The overarching question that underlies this paper is: how and to what extent will fish be able to contribute to feeding 9 billion people in 2050 and beyond?

Impacts of Milk Fraud on Food Safety and Nutrition with Special Emphasis on Developing Countries

Milk in its natural form has a high food value, since it is comprised of a wide variety of nutrients which are essential for proper growth and maintenance of the human body. In recent decades, there has been an upsurge in milk consumption worldwide, especially in developing countries, and it is now forming a significant part of the diet for a high proportion of the global population. As a result of the increased demand, in addition to the growth in competition in the dairy market and the increasing complexity of the supply chain, some unscrupulous producers are indulging in milk fraud. This malpractice has become a common problem in the developing countries, which lack strict vigilance by food safety authorities. Milk is often subjected to fraud (by means of adulteration) for financial gain, but it can also be adulterated due to ill-informed attempts to improve hygiene conditions. Water is the most common adulterant used, which decreases the nutritional value of milk. If the water is contaminated, for example, with chemicals or pathogens, this poses a serious health risk for consumers. To the diluted milk, inferior cheaper materials may be added such as reconstituted milk powder, urea, and cane sugar, even more hazardous chemicals including melamine, formalin, caustic soda, and detergents. These additions have the potential to cause serious health-related problems. This review aims to investigate the impacts of milk fraud on nutrition and food safety, and it points out the potential adverse human health effects associated with the consumption of adulterated milk.

Food fraud and consumers' choices in the wake of the horsemeat scandal

Purpose – In 2012, the European food industry was hit by a food fraud: horsemeat was found in
pre-prepared foods, without any declaration on the package. This is commonly referred to as the
“horsemeat scandal”. The purpose of this paper is to investigate consumers’ preferences across
Europe for a selected ready meal, ready to heat (RTH) fresh lasagne, to consider whether the effects of
potential food frauds on consumers’ choices can be mitigated by introducing enhanced standards of
RTH products.
Design/methodology/approach – An online survey was administered to 4,598 consumers of RTH
lasagne in six European countries (Republic of Ireland, France, Italy, Spain, Germany and Norway),
applying discrete choice experiments to estimate consumers’ willingness to pay for enhanced food
safety standards and highlight differences between countries.
Findings – Many similarities across countries emerged, as well as some differences. Consumers in
Europe are highly concerned with the authenticity of the meat in ready meals and strongly prefer to
know that ingredients are nationally sourced. Strong regional differences in price premiums exist for
enhanced food safety standards.
Originality/value – This research adds relevant insights in the analysis of consumers’ reaction to
food fraud, providing practical guidelines on the most appropriate practices that producers should
adopt and on the information to reduce food risk perception among consumers. This would prove
beneficial for the food processing industry and the European Union. The survey is based on a
representative sample of European consumers making this the largest cross-country study of this kind.

Salus maris ou peixe no menu: notas sobre duas obras latinas seiscentistas da BMT

As preocupações médicas com a alimentação e o seu equilíbrio remontam à Antiguidade, mas apenas a partir do século XVII começaram a ser equacionadas numa perspectiva mais científica e de maior rigor. No período seiscentista, esta questão é retomada, por exemplo, por dois médicos de renome originários dos Países Baixos, Luís Nunes (1553 – 1645) e Willem Piso (1611 – 1678), que escreveram em latim, a língua habitual para a difusão do conhecimento e ciência à época, e de quem podemos consultar tratados de importância inquestionável, pertença do Fundo Antigo da Biblioteca Municipal de Tavira. Referimo-nos, especificamente, ao Ichtyophagia (Antuérpia, 1616), único exemplar sinalizado em Portugal, e ao De Indiae utriusque re naturali et medica. Libri quatuordecim (Amesterdão, 1658), de que existe cópia microfilmada na Biblioteca Nacional, e cuja primeira parte, livro terceiro, logo na abertura, refere explicitamente os peixes ad humanos usus producantur (p. 47), i.e., apresentados na perspectiva da sua utilização pelo homem. A apologia de uma alimentação cuja dieta deve compreender o consumo de peixe é, em nosso entender, um dos motivos que atravessam ambos os textos. Esta comunicação pretende contribuir para a divulgação pública do conteúdos algo olvidados, numa época em que nunca se falou tanto da importância da alimentação no contexto duma educação para a saúde, e ao mesmo tempo enfatizar o valor patrimonial das obras referidas, alertando para a necessidade imperiosa de preservar espólios documentais que integram espécimes como os que aqui se referem. A relevância historiográfica destas obras, que inauguram a defesa científica de hábitos alimentares equilibrados, alicerçando um discurso inovador, numa época de profunda mutação histórica e cultural, imposta pelas contacto com as realidades exóticas do Novo Mundo.

Assessing fraud risk of selecção, contratação e manutenção de fornecedores process of Sonae Investimentos

The present Work Project (WP) is the result of Sonae’s concern with fraud risk, seeking to implement a method that formally describes and evaluates it in its various forms. In a context of limited human, capital, time and tools’ resources, the Internal Audit (IA) department of the company developed a framework to raise the awareness of top management and identify which processes of its value chain present a higher level of exposure to fraud, with the purpose of redirecting attention to those and prioritizing the creation of new mechanisms to monitor its KPIs’ dynamics.

« Vida de mosegnhor sant Honorat del Lerins, » par Raymond FÉRAUD.

Contient : Fragment de sermon, en provençal : « Fils dels homes, avés vist aquo premierament ay mandat a vos autres e non avés crezut... »