The thesis deals with insurance fraud in connection with the economic crisis. The first chapter describes the moral hazard, adverse selection and information asymmetry. Focus on the topic global financial crisis. Further, the concepts fraud and insurance fraud are explained. The main focus of this work is that the financial crisis has led to an increase in insurance fraud and what aspects lead to this fact. The last chapter deals with the procedures of insurance companies, which seek to insurance fraud detection, prevention and repression. This chapter is a description of the settlement of claims, insurance fraud investigation, which includes the characteristics of fraud perpetrators. The last part is dedicated to the prevention and repression of insurance fraud.

Ce travail de recherche porte sur l’adoption de l’innovation et la lutte contre la fraude dans le paiement électronique du secteur bancaire tunisien, plus spécifiquement il vise l’exploration de la relation entre les composantes du marketing relationnel et les variables liées ; à l’individu, à la banque et au site marchand et leur impact sur l’intention d’utilisation des moyens de paiement électroniques dans les banques tunisiennes. L’objectif principal de ce travail étant la construction d’un modèle intégrateur qui illustre la relation entre le comportement du client et les facteurs influant l’adoption des moyens de paiement électroniques et la lutte contre la fraude. Sur le plan théorique, notre recherche a pour intérêt la contribution à l’amélioration des fondations sécuritaires pour les différents intervenants ainsi que le développement des moyens de paiement électronique. Sur le plan pratique l’intérêt de cette recherche est double, il s’agit de contribuer à la recherche sur les innovations dans le domaine d’e paiement d’une part et d’apprécier la relation entre les variables du MKG relationnel, l’adoption de l’innovation et la lutte contre la fraude monétique dans le domaine bancaire d’autre part. Notre stratégie de recherche adoptée suit une démarche quantitative selon un mode de raisonnement hypothético-déductif. La démarche est effectuée en trois itérations de terrain : une première à visée exploratoire, une deuxième confirmatoire et enfin une troisième dite complémentaire. Notre analyse des différentes itérations montre que l’engagement a un impact significatif sur l’intention d’utilisation des moyens de paiement et ce à l’image des recherches et des études antérieures. Ainsi, la perception de la qualité de service électronique (netqual) et la confiance ont un impact significatif sur l’engagement du consommateur à l’égard de l’utilisation des moyens électroniques en ligne. En renouvelant la lecture autour du concept de marketing relationnel par la mise en exergue du rôle de la satisfaction, la confiance et l’engagement comme variables clés dans la qualité de la relation, les principales contributions de cette recherche se présentent donc dans la proposition d’un modèle intégrateur combinant des variables qui autrefois ont fait l’objet des études séparées. / This research work explores innovative methods to fight fraudulent activity in electronic payment in the Tunisian banking sector, more specifically it aims to investigate the interrelation between the strategy of relationship marketing and the various involved parties: the individual, the bank and the merchant and their impact on the intention of employing electronic means of payment in Tunisian banks. The main objective of this work is to construct an integrative model, which illustrates the relationship between the customer's behavior and the factors, which lead to the adoption of electronic payment methods and fight against fraud. On the theoretical level, our research hopes to contribute to the improvement of the security foundations for the various stakeholders as well as the development of electronic payment methods. On the practical level, the aim of this study is twofold: (1) it contributes to the research on the innovations in the field of e-Payment (2) It values the link between the variables of the relational MKG, the adoption of innovative method and the fight against electronic fraudulent activities in the banking sector. Our adopted research strategy follows a quantitative approach based on the hypo-deductive reasoning method. The approach is carried out in three stages: an exploration stage, a confirmation stage and finally a complementary stage. Our analysis of the different stages demonstrates that commitment has a significant impact on the intention to employ the means of payment, as it has been already suggested by previous research studies. The research, however, suggests an integrative model which combines variables that have previously studied separately. Thus, the perception of the quality of electronic service (Netqual) and trust have a significant impact on the consumer's commitment to the use of electronic means online. Hence, a successful revamping of the strategy of relationship marketing should underscore the role of satisfaction, trust, and commitment as key variables in the quality of interactions.

This diploma thesis deals with a problem of insurance frauds in context with manipulated events. It describes the possible causes of committing this crime and the possibility of detection. In conjunction with the objectives of this thesis was carried out extensive experiments of mechanical damage of car bodies with defined tools. Origin of damage and its character were assessed in mechanoskopical terms. After that intentional damage of vehicles was compared with the declared traffic accidents and similar damage occurring at parked vehicles. This part can be used to create at a comparative database of intentional damage to vehicles in solving the technical acceptability of damage that is suitable material for use as an expert activities.

The crime of fraud pursuant to Section 209 of the Criminal Code Abstract The topic of this Diploma Thesis is the crime of fraud pursuant to Section 209 of the Criminal Code. The crime of fraud is one of the property crimes, a category of offences with a high share in total crime in the Czech republic. The Diploma Thesis provides a comprehensive overview and analysis of the substance of the offence of the crime of fraud and focuses on problems present in today's application practice. The Thesis is divided into seven logically arranged parts. The first part briefly describes the historical development of the crime of fraud from early feaudalism to post-1989 development. The second part of the Thesis addresses current legislation governing the crime of fraud, it opens with a general classification of property crimes and continues with an analysis of the constituent elements of the crime of fraud. From the objective point of view, the issue of determining the amount of damage, the importance of the injured party's ability to avoid mistakes and the possibility, or impossibility, to commit the crime of fraud by luring debt are more discussed. This part also includes a chapter dealing with the continuation of the crime of fraud and a chapter dealing with the principle of subsidiarity of criminal repression, as it...

Food fraud can be traced back to the beginning of second century, but it was not until 2013 that the phenomenon of food fraud received the definition “intentional violation of the rules motivated by economical or financial gain” by the EU. In Sweden, the Swedish Food Agency (Livsmedelsverket) together with the municipal food inspectors work against food fraud. It is essential to detect food fraud in order to protect the Swedish consumers safety and health. The aim of this study is to assess consumers experience about food fraud and their mistrust to any food groups as well as consumers awareness about whistle blowing functions. In addition, differences between consumers and municipal food inspector’s estimation of the extent of food fraud in Sweden will be investigated. The study revealed that 51 % of the consumers have experienced food fraud and 48 % have experienced fear of being exposed to food fraud. Approximately 16 % also have a lack of trust to some food groups. The municipal food inspectors usually only control fraud when receiving tips but only a relatively small group of consumers are aware of the whistle blowing functions. An interesting pattern throughout the report is that meat and meat products scores significant high, both regarding consumers experience of fraud, avoidance of food groups and in ranking of most exposed food group. The study showed no significant difference between the consumers and the municipal food inspector’s estimation of the existent of food fraud in Sweden.

Bankruptcy is a highly significant worldwide problem with high social costs. Traditional bankruptcy risk models have been criticized for falling short with respect to bankruptcy theory building due to either modeling assumptions or model complexity. Genetic programming minimizes the amount of a priori structure that is associated with traditional functional forms and statistical selection procedures, but still produces easily understandable and implementable models. Genetic programming was used to analyze 28 potential bankruptcy variables found to be significant in multiple prior research studies, including 10 fraud risk factors. Data was taken from a sample of 422 bankrupt and non-bankrupt Norwegian companies for the period 1993-1998. Six variables were determined to be significant. A genetic programming model was developed for the six variables from an expanded sample of 1136 bankrupt and non-bankrupt Norwegian companies. The model was 81% accurate on a validation sample, slightly better than prior genetic programming research on US public companies, and statistically significantly better than the 77% accuracy of a traditional logit model developed using the same variables and data. The most significant variable in the final model was the prior auditor opinion, thus validating the information value of the auditor's report. The model provides insight into the complex interaction of bankruptcy related factors, especially the effect of company size. The results suggest that accounting information, including the auditor's evaluation of it, is more important for larger than smaller firms. It also suggests that for small firms the most important information is liquidity and non-accounting information. The genetic programming model relationships developed in this study also support prior bankruptcy research, including the finding that company size decreases bankruptcy risk when profits are positive. It also confirms that very high profit levels are associated with increased bankruptcy risk even for large companies an association that may be reflecting the potential for management to be "Cooking the Books".

Abstract In the current scenario of the business world, organizations face the pervasive problem of corporate fraud. This leads to huge losses and deprivation results in reduced profitability, diminished shareholders returns, loss of growth in opportunities and in certain cases even these threaten the sustainability of the organizations. Though dedicated investigations units and courts, specific legislation enhanced awareness and monitoring organizations in developing countries but still corporate fraud are abound. Therefore, establishing the key drivers for corporate fraud will enable the organizations to better evaluate their risk strategy and also to understand how to reanalyzing the role of corporate governance in regards to corporate fraud in developing countries. The qualitative research was used firstly with deductive approach in this study in order to establish the key drivers of corporate fraud; and secondly, to assess the role of corporate governance in addressing these drivers of corporate fraud. A total number of 10 structured, and semi-structured on-line based interviews through Zoom were conducted with the gatekeepers, bank managers and the compliance officers in a diverse range of organizations to explore this research. A further 2 interviews were conducted with the experts in the field of forensic investigation and corporate governance, whose insights views were used to test the initial findings for the triangulation process. The insight derived formed the basis of the data which was analyzed to produce the findings for this research. From this research, both the internal and external drivers of corporate fraud identified some common themes, though the diverse nature of the organizations researched. Illegal collusion between employees as well as financial distress because of recent economic failure were found to be amongst the key drivers. More particularly, findings indicated that corporate governance does and even play a critical role in regards to these drivers, and thus making the organization more conscious and proactive to address corporate fraud. Nevertheless, poor and inadequate implementation of corporate governance standards weakens the effectiveness. Thereupon, the real picture is that corporate governance is not legislated and contributes to the haphazard manner in which this is applied in different organizations in developing countries. To conclude that, corporate governance needs to be more supported by an ethical culture which can therefore serve its actual purpose. Despite findings, evidence that corporate governance is neglected by certain organizations. However, the findings from the derived triangulations exercise in strong support on the above findings. / <p>This thesis has been published by Md Abdul Baten &amp; Clara Chidinma Amadi.</p>

Occupational fraud is a growing business risk that is causing greater financial losses in small businesses than large businesses. Business owners lose approximately 5% of their revenues due to occupational fraud. The purpose of this multiple case study was to explore the strategies used by some business owners of small restaurants to reduce occupational fraud. The fraud triangle theory was the conceptual framework for this study. Three small restaurant owners from Puerto Rico participated in face-to-face, semistructured interviews to reveal their successful strategies to minimize fraud. The data collection process also included business documents and researcher observations that assisted in establishing methodological triangulation. Using Yin's 5-step process, data were coded and analyzed to identify emergent themes. The primary emergent themes obtained from data analysis revealed that owner monitoring, analytical procedures, and segregation of duties are effective strategies to minimize employee fraud. Participants revealed that the implementation of these strategies may reduce organizational losses associated to fraud. The findings of this study may contribute to social change by reducing fraud activities, business failures, unemployment level, and criminality rate while promoting trust between community members and their institutions.

Many business executives lack strategies to detect and eliminate tenant fraud in subsidized rental housing. The purpose of this multicase study was to explore strategies some business executives used to detect and eliminate tenant fraud in subsidized rental housing. The conceptual framework used to guide this study was the theory of planned behavior. Data were gathered using semistructured interviews with 6 purposively selected business executives of public housing authorities, supplemented with a review of policies and procedures that business executives used. Yin's 5-step analysis, which entails examining, categorizing, tabulating, creating a data display, and testing the data, guided the process of coding participants' responses. Member checking validated that emerging themes were in alignment with participant experiences. The 4 major themes of the study were: perception of tenant fraud, detection and minimization of fraud, the effect of fraudulent behavior on tenant attitudes and belief systems, and verification procedures. The results of the study might support positive social change by providing leaders with insights related to fraud-reducing fragmentation, duplication, and overlapping of programs, which may result in federal funds being available for federal government public services. The findings of this study might add to the body of knowledge and further contribute to social change through a coalition of housing agencies working together to share their knowledge of combating tenant fraud in subsidized rental housing and restoring the integrity of the Housing Choice Voucher Program.

No description available.