Trust is an essential component of social relationships and is connected to how we make informed decisions. Humans tend to use mental shortcuts to arrive to decisions, a strategy which may be exploited by scammers. As online scams have become more common, it is critical to understand factors that can influence appraisal of potentially untrustworthy sources. The present study focused on language, in the form of self-reported bilingualism, and its relation to scam susceptibility. Language is a factor that contributes to alterations in brain structure, cognitive performance, and cognitive control systems. Bilinguals show advantages in the form of increased synaptic density and coupling which can leave highly efficient neural circuitry following early language acquisition. There is also potential for disadvantages, especially in the form of deficiencies in semantic fluency and lexical task accuracy. The present study investigated bilingualism in the realm of defense and protection from a form of cyber-attack known as phishing. The ability to detect trustworthiness or suspiciousness is the ultimate defense against scam victimization. Results supported the hypothesis that bilinguals have greater phishing classification accuracy and confidence shown by a higher end-game score during The Phishing Email Suspicion Test (PEST). Post-hoc analyses indicated marginally lower rates of false alarms and marginally higher correct rejections in bilinguals compared with monolinguals. In contrast, results did not support the hypothesis that self-reported general trust is associated with overall performance on the PEST, but some indication that lower general trust predicted more false alarms (classifying safe emails as phishing) and higher general trust predicted more misses (classifying phishing emails as safe). As the population of bilinguals is expected to increase along with sophisticated scams, this study highlights the importance of understanding the neurocognitive mechanisms associated with additional language learning and its potential impacts on decision making and trust-related behavior.

It has become possible to say that the metaverse is a great opportunity for investment and trade, as it provides massive financial returns. The metaverse is the next evolution in social connection and the successor to the mobile internet. Non-fungible tokens represent the ownership of unique items in the metaverse and allow the creator to tokenize things like art, real estate, and collectibles. Trading NFT in the metaverse faces challenges, including security, fraud, and scams. Those challenges have negatively affected the stability of this market. “How can NFT trading in metaverse be improved?” is the main question of this thesis to overcome the challenges. The author performed a systematic literature review to survey and explore the possibility of using technologies to reach the ideal use of NFT in the metaverse. The systematic literature review will guide the researcher to gain more information to evaluate it in the research area. Furthermore, Pointing and identifying the gaps and knowledge needed between the research elements. Three main challenges are presented (identity verification, fraud, and ownership) in areas in which technologies that can provide (flexibility, reliability, accuracy, and performance) can apply. Three dominant solutions, smart contracts, oracle nodes, and blockchain are the study and analysis results to realize the research question and identified problem. The elected technologies show an ability to address challenges in different ways and thus maintain the security and effectiveness of trading operations. Also, the result section mentions other solutions not counting on the dominant solutions. Open issues which provide a ground for future research with practical implementations are also discussed.

The American Rescue Plan, signed into law on March 11, 2021, contained $1.9 trillion of relief for taxpayers (Segers, 2021). The new law, with several retroactive 2020 tax return items, passed in the middle of filing season. Tax preparers scrambled to quickly understand how to process the remaining tax returns and how to handle the millions of already filed tax returns. Tax professionals and individuals seem to now have a handle on the changes that were retroactive, but the 2021 expanded Child Tax Credit and its advance payments are still causing much confusion among individual taxpayers. Tax preparers need to be able to explain this credit to their clients.

Victims of romance scams are often held responsible and blamed for their ownvictimisation. It is still not sufficiently clear why victim blaming occurs sofrequently in this context in particular. One explanation is provided by Lerner'spsychological theory Belief in a Just World (BJW), which has been repeatedlytested in a criminological context over the last few decades, but has hardly everbeen applied to romance scams. The theory assumes that people who have astrong belief in a just world tend to blame victims more in order to shield oneselffrom the negative aspects of reality. This thesis tested the theory in the context ofromance scams within a vignette study of undergraduate criminology students atMalmö University. The primary aim was to find out whether the BJW theory is atall suitable for explaining victim blaming in this context and to investigate therelationship between BJW and victim blaming. The study itself had to contendwith a small sample size and the associated problems, particularly in relation totype II error, which meant that there were no clear results.

Åldringsbedrägerier ökar markant i Sverige i och med att kriminella aktörer använder sig av olika taktiker och strategier för att på illegala sätt anskaffa sig pengar. Mot denna bakgrund har Polisen tagit initiativ för att bekämpa bedrägeribrottsligheten med en brottsförebyggande kampanj riktad till äldre och deras anhöriga. Detta genom ett vykortsutskick och kompletterande annonsering med information om hur de kan känna igen och stå emot telefonbedrägeriförsök. Studien utvärderar effekten av Polisens kampanj genom att undersöka huruvida två av fyra målsättningar har uppnåtts, dessa är; “Kampanjen ska bidra till att öka kunskapen och ge äldre verktyg att kunna avvärja telefon bedrägeriförsök" och “Kommunikativt stärka polisens brottsförebyggande arbete kring bedrägerier hos allmänheten”. Samt undersöka eventuella likheter och skillnader mellan telefonintervjuer och en webbenkät. Tidigare forskning visar att kampanjer har en positiv effekt och bidrar till förändring, men också att sårbarhetsfaktorer såsom kognitiv förmåga, social isolering, godtrogenhet och brist på kunskap är riskfaktorer för äldres utsatthet för telefonbedrägeri. Metodtriangulering samt effektanalys implementeras i utvärderingsprocessen för att kunna besvara studiens frågeställningar samt uppfylla syftet med studien. Analys sker genom en tematisk och statistisk analys. Resultaten visar att respondenterna var positivt inställda till kampanjen vilket visar att två av fyra uppsatta mål uppnåtts. Ett behov visas av återkommande och konkret information, samt att fortsatt forskning för mer effektiva brottsförebyggande kampanjer som kan adressera oklarheter och kunskapsluckor. / Fraud targeting elderly citizens is increasing significantly in Sweden as criminal actors use different tactics and strategies to illegally acquire money. With this knowledge, the Police has taken the initiative to fight fraud crime with a crime prevention campaign aimed at the elderly and their relatives. This through a postcard and supplementary advertising with information on how they can recognize and resist attempts at telephone fraud. The study evaluates the effect of the Police's campaign by examining whether two of four objectives have been achieved, these are; "The campaign will contribute to increasing knowledge and give older people tools to be able to ward off telephone fraud attempts" and "Communicatively strengthen the police's crime prevention work around fraud on the public". As well as examine any similarities and differences between telephone interviews and a web survey. Previous research shows that campaigns have a positive effect and contribute to change, but also that vulnerability factors such as cognitive ability, social isolation, gullibility and lack of knowledge are risk factors for the elderly´s vulnerability to telephone fraud. Method triangulation and impact analysis are implemented in the evaluation process to be able to answer the study's questions and fulfill the purpose of the study. Analysis takes place through thematic analysis and statistical analysis.The results show that the respondents were positively disposed to the campaign, which shows that two out of four set goals were achieved. A need is shown for recurring and concrete information, as well as continued research for more effective crime prevention campaigns that can address uncertainties and knowledge gaps.

<p>Scams and fraud have become a significant problem for the American population within the past few years. While victims range from young to older adults, it is the seniors who are the major targets. In 2018 the Federal Trade Commission reported that senior citizens aged 60 years and above formed 35% of all the scam victims it recorded. According to the U.S Senate Committee on aging, scams like the grandparent scam, IRS impersonation scam, romance scam; have become popular. Even at this level of notoriety, most victims are usually unaware of it entirely or how its perpetrators commit these crimes. Being aware of the situation is a critical step towards curbing this problem. This thesis project uses User-Centered Design (UCD) to understand, conceptualize, and prototype a solution to promote social interaction while improving the cognitive abilities of seniors and creating awareness about fraud. The design requirements and direction were formed through multivariate research methods like literature review, user interviews, and focus group sessions. The proposed solution is Puppy valley, an app-mediated trivia board game that has a physical wheel and mobile application and uses narratives inspired by real fraud cases to create activities for users to play with. After the research and design, the game was evaluated by five experts, and refinements within the scope of the study were made based on the insights from the evaluation.</p>

The focus of this thesis is on Advance Fee Fraud (419 scams) on how it is executed and more importantly, on how it can be prevented. The research addresses the origins of AFF, the nature and extent of this crime and how the perpetrators are able to defraud their victims. The research described, examined and analysed the crimes, the perpetrators, the victims, adjudication and the prevention strategies of this fraud. Information was gathered through literature and empirical research. A qualitative research method was used to gather information from AFF offenders who were incarcerated in South African prisons in 2005. The results of the empirical research were carefully examined, analyzed and integrated into the various chapters of this thesis. A theoretical framework was also developed in an attempt to explain this complex phenomenon. The findings and recommendations in terms of the crimes, the criminals, the victims, adjudication and prevention were also made and some suggestions for further research thereof were also cited. / Criminology / D. Litt. et Phil. (Criminology)

The focus of this thesis is on Advance Fee Fraud (419 scams) on how it is executed and more importantly, on how it can be prevented. The research addresses the origins of AFF, the nature and extent of this crime and how the perpetrators are able to defraud their victims. The research described, examined and analysed the crimes, the perpetrators, the victims, adjudication and the prevention strategies of this fraud. Information was gathered through literature and empirical research. A qualitative research method was used to gather information from AFF offenders who were incarcerated in South African prisons in 2005. The results of the empirical research were carefully examined, analyzed and integrated into the various chapters of this thesis. A theoretical framework was also developed in an attempt to explain this complex phenomenon. The findings and recommendations in terms of the crimes, the criminals, the victims, adjudication and prevention were also made and some suggestions for further research thereof were also cited. / Criminology and Security Science / D. Litt. et Phil. (Criminology)