This is a theoretical treatment of the term "Sha Zhu Pan" (杀猪盘) in Chinese, which translates to “Pig-Butchering” in English. The article critically examines the propagation and validation of "Pig Butchering," an animal metaphor, and its implications for the dehumanisation of victims of online fraud across various discourses. The study provides background information about this type of fraud before investigating its theoretical foundations and linking its emergence to the dehumanisation of fraud victims. The analysis highlights the disparity (...) between academic literature, subjected to rigorous peer-review processes, and sensationalised narratives prevalent in the media. While academic works subject "pig butchering" to critical scrutiny and refrain from endorsing derogatory terms to depict fraud victims, numerous media outlets employ this term uncritically, further worsening the predicament of these victims. "Pig butchering" is firmly rooted in the concept of dehumanisation, and this article underscores how language moulds perceptions of fraud and behaviour, extending to the development of preventive strategies. The role of law enforcement agencies in generating and disseminating materials is also a central theme, emphasising their responsibility as trusted sources of information. We suggest that these agencies should adopt non-victim shaming language to encourage victims to report crimes and alleviate the stigma attached to victimisation. Additionally, the article offers valuable cross-cultural insights by comparing metaphors from Chinese and Nigerian contexts. This comparative analysis enriches our comprehension of the global dimensions of online fraud and its cultural diversities, highlighting the substantial impact of language on perceptions and behaviours. We advocate for a departure from victim-blaming tendencies perpetuated by select media outlets, urging a more compassionate and accurate portrayal of those affected by online fraud. We, therefore, call for a more empathetic and accurate portrayal of individuals affected by online fraud, aligning with the broader objective of promoting understanding and support for these victims. (shrink)

In response to recent controversies about racial transitioning, I provide an argument that deceptions about ancestry may sometimes constitute fraud. In order to arrive at this conclusion, I criticize the arguments from analogy made famous by Rebecca Tuvel and Christine Overall. My claim is that we should not think of racial transitioning as similar to gender transitioning, because different identity groups possess different kinds of obstacles to entry. I then provide historical surveys of American racial categories and the various (...) types of passing common in American history, in order to distinguish the potentially fraudulent from the relatively innocent styles of passing. (shrink)

Using research grants administrators and their clients (academic researchers) as the lens, this paper investigated the relevance and implication of a fraud prevention policy at a University of Technology (UoT) in South Africa. The paper adopted a quantitative approach in which closed-ended questions were complemented by open-ended questions in the survey questionnaire in the attempt to capture the perceptions of both research grants administrators and their clients on the relevance and implications of a fraud and irregularity prevention policy. (...) The results indicate that both research grants administrators (71.4 %), and their clients (73%) do not know if UoTx has a fraud and irregularity policy. While only 36% of research grants administrators indicated that they would feel safe reporting deceitful activities, a slight majority (59%) of the clients reported same. With regards to the steps to follow to report fraudulent activity, it was noted that while all (100%) the research grants administrators noted that they were clueless, ironically an overwhelming majority of their clients indicated otherwise. Notwithstanding, both research grants administrators and their clients (93% and 95% respectively) concurred that a fraud prevention policy was necessary for UoTx. The implication is that having phenomenal controls that are not effectively publicized, monitored or worse still overridden by someone are useless. (shrink)

In this essay, we advocate that the issue of health data ethics should no longer be considered on the level of individual scientists or research labs, but rather as a problem involving all stakeholders, from publishers, funders, ethical committees to governments, for the sake of research integrity.

The study aimed to identify the effect of applying detection and prevention tools for career fraud in combating and preventing fraud and reducing its risks through an applied study on Palestinian Ministry of Health in Gaza Strip, Palestine. To achieve the objectives of the study, the researchers used the questionnaire as a main tool to collect data, and the descriptive and analytical approach to conducting the study. The study population consisted of (501) supervisory employees working at MOH in (...) Gaza Strip, Palestine. The researchers used the stratified random sample method and the multiple regression method to measure the effect. The study concluded a set of results, the most important of which is a positive evaluation among respondents about the levels of application of tools to detect and prevent job fraud within MOH, and the presence of a high interest in tools to prevent job fraud during the implementation of its various work. The study recommended the necessity for the Palestinian National Authority to develop and approve laws regulating health sector, so that those laws guarantee the prevention of conflicts of interest, especially for the category of doctors, by preventing job duplication of doctors working in the government sector. Also study recommended the need for MOH to adopt principles of health sector governance and begin immediately to implement them. This process to ensure transparency, disclosure and accountability in the business framework in a manner that realizes the effective protection of stakeholders and does not compromise or discriminate in the application of these principles, which ensures that all forms of job fraud are organized in an organized manner and within fixed legal frameworks. (shrink)

This short article introduces the notion that there is a historical relationship between technology and fraud, that two opposing viewpoints argue whether technology is or is not capable of harm, and lastly that platforms can in fact benefit from fraudsters operating on them parasitically.

This paper revisits the “Hwang case,” which shook Korean society and the world of stem cell research in 2005 with the fraudulent claim of creating patient-specific embryonic stem cells. My goal is to overcome a human-centered, Korea-oriented narrative, by illustrating how materials can have an integral role in the construction and judgment of fraud. To this end, I pay attention to Woo Suk Hwang’s lab at Seoul National University as a whole, including human and nonhuman agents, that functioned as (...) what I call sociomaterial technology, and Gerald P. Schatten at the University of Pittsburgh, Hwang’s collaborator, who played a crucial role in demonstrating the potency of this technology to the members of the scientific community. By recasting the whole event as the “case of Hwang and Schatten,” I argue that fraud is, like all knowledge claims, a sociotechnical construct, and that matters of fraud are locally judged. Fraud leaves its mark on materials, but I show that material evidence alone never tells the whole story and instead can be used to limit the range of responsibility. (shrink)

We aimed to identify the critical insights from empirical peer-reviewed studies on online romance fraud published between 2000 and 2021 through a systematic literature review using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) protocol. The corpus of studies that met our inclusion criteria comprised twenty-six studies employing qualitative (n = 13), quantitative (n = 11), and mixed (n = 2) methods. Most studies focused on victims, with eight focusing on offenders and fewer investigating public perspectives. All (...) the victim-focused studies relied on data from the Global North, except for Malaysia. Five offender-focused studies used online data available in the public domain, and three derived their data from West Africa. Our review highlights offenders' techniques to deceive and manipulate victims, as revealed in these studies, and highlights some limitations of offender- and victim-focused studies. The dominant framework used across the studies was found to be the “Scammers Persuasive Techniques Model.” While this framework provides a helpful way of considering the stages of victim involvement, it also faces some limitations, which we highlight. Our study reviews the current state of empirical knowledge on romance fraud and identifies certain gaps and biases in the literature. We argue there is a need for further research into online romance fraud to enhance our understanding of it both from the perspective of the offender as well as the experience of the victim. We also highlight the need for a more inclusive and greater range of regional and global diverse range of data sources and perspectives. Given the scale and impact of online romance fraud, we conclude that its study would benefit from a richer empirical engagement that recognizes it as both a regional and global phenomenon. (shrink)

The COVID-19 pandemic has coincided with the proliferation of ethical guidance documents to assist public health authorities, health care providers, practitioners and staff with responding to ethical challenges posed by the pandemic. Like ethical guidelines relating to infectious disease that have preceded them, what unites many COVID-19 guidance documents is their dependency on an under-developed approach to bioethical principlism, a normative framework that attempts to guide actions based on a list of prima facie, unranked ethical principles. By situating them in (...) relation to the key philosophical debates concerning bioethical principlism, we aim to explore the limits and limitations of pandemic ethical guidance documents as, specifically, ethics documents – documents that fulfil the functions of ethics as a fundamentally normative discipline. This means not only determining whether such ethical guidance documents can, in principle, provide adequate action guidance and action justification, but also, more importantly where pandemics are concerned, determining whether they support consistent decision making and transparent processes of justification. Having highlighted the problems with merely furnishing ethical guidelines with substantive ethical content in terms of principles and values, we argue that organizations that develop these documents should, instead, focus on the procedural dimensions of action guidance and action justification, which extend to questions regarding the make-up of the committees, panels and groups that develop such guidelines, the public transparency of justifications for specific pandemic-related advice or interventions and the development of explicit procedures for transparent and consistent decision making. (shrink)

The United Kingdom's Parliamentary Bill 'Fraud Trials (Without a Jury) 2007', failed. Nevertheless, fraud trials without a jury do take place and there is much evidence to support this. Today the UK still does not support fraud trials without a jury, even though fraud in the UK today is the highest amount of fraud globally. The longer version of this paper is submitted here since it has become urgent that UK fraud trials be examined (...) as a matter of urgency. On page 87 of this complete paper (cut down for The Criminal Lawyer in 2008) a U.S study of 46 corporate fraud trials revealed that the defendants were CEOs, President, Chairman, Senior Vice Presidents, Chief Financial Officers, but only one entity reach trial stage. After the ce Arthur Anderson LLP v. United States, 544 U.S. 696 (2005), and the Lehman Brothers SEC case and the SEC v. Bank of America Corp., 653 F. Supp. 2d 507 (S.D.N.Y. 2009, and the Report by the U.S. Financial Crisis Inquiry on the 2008 financial crash, a global financial disaster was predicted and George Osborne, UK Chancellor pleaded for leniency for HSBC Bank frauds, threatening a global meltdown. The U.S. judiciary increased its volume of Deferred Prosecution Agreements and the UK followed suit. So, in year 2022, there is global financial meltdown and the UK has the highest rate of fraud in the world with few successful convictions. This paper is very relevant today as we must stop using deferred prosecution agreements and seek more convictions and harsh jail sentences for those financial fraudsters who have created this meltdown. -/- *When this paper was written, UK fraud was estimated at £40 million and some experts suspected twice that amount. Today UK fraud is in the billions of pounds annually. (shrink)

The internet has made the world more linked than ever before. While taking advantage of this online transition, cybercriminals target flaws in online systems, networks, and infrastructure. Businesses, government organizations, people, and communities all across the world, particularly in African countries, are all severely impacted on an economic and social level. Many African countries focused more on developing secure electricity and internet networks; yet, cybersecurity usually receives less attention than it should. One of Africa's major issues is the lack of (...) adequate digital security infrastructure, which has harmed businesses, governmental institutions, and individual communities more than it has helped. The majority of African countries operate without cybersecurity measures in place to combat cyberattacks. Only a few examples of today's cyber risks include digital extortion, business email intrusion, data breaches, online fraud, ransomware, and phishing, and new types of cybercrime are always developing. Due to the advent of new technology, cybercriminals have become more organized and quicker in their attacks and alliance creation. To maintain a secure digital environment for all internet users, this study focused on the challenges, solutions, and need for African countries to improve their online safety by tackling cybercrime, online fraud, and cybersecurity concerns. The objective of this study is to offer practical and long-term answers to the problems posed by cybercrime, with a continuing emphasis on enhancing online safety. It will assess the effectiveness of cutting-edge cybersecurity measures, legislative frameworks, and cross-border cooperative efforts, as well as potential areas for improvement. Additionally, the study will examine cutting-edge methods like blockchain technology, machine learning, and other cutting-edge methods that could improve our using digital defences to stop cybercrime. (shrink)

All things considered, there are many public assistance recipients for whom there are compelling moral reasons to engage in welfare fraud. For many people, failure to defraud the welfare system, should they find themselves in a position to do so with impunity, would constitute a serious moral offense. This conclusion seems to fly in the face of prevailing notions of common sense. But this is misleading, since it is at the same time implied by principles that are widely embraced, (...) assuming a set of circumstances that can be readily shown to obtain in many cases. Under that set of circumstances, and given our affirmation of certain basic moral convictions, we cannot consistently blame the practitioner of welfare fraud, or excuse, without special justifications, the legal conformist. (shrink)

A work of Vietnamese art crossed a million-dollar mark in the international art market in early 2017. The event was reluctantly seen as a sign of maturity from the Vietnamese art amidst the many existing problems. Even though the Vietnamese media has discussed the issues enthusiastically, there is a lack of literature from the Vietnamese academics examining the subject, and even rarer in from the market perspective. This paper aims to contribute an insightful perspective on the Vietnamese art market, and (...) hesitantly the Vietnamese art as well, through the lens of fake, forgery and copy artworks. 35 cases of fake, forgery and copy paintings were found on the news and from the experts' wisdom. Through the examples, we argue that the Vietnamese art market is a temporary reaction to the immaturely rising of the Vietnamese art and the economy. Therefore, the art market is unable to function healthily unless the Vietnamese art and the economy developed. (shrink)

This article is a review of R.L Park's Voodoo Science: The Road from Foolishness to Fraud.

It has often been noted that Socratic cross-examination is problematic as a method of inquiry, i.e., as a method for 'acquiring' knowledge. Rarely has it been noticed that there are problems with cross-examination when used for the purposes of 'testing' for knowledge. In the 'Charmides', Socrates commits himself to the following principle: In order to discriminate between the person who knows and the person who does not know the subject matter covered by a particular discipline (technê), one must have mastered (...) that discipline. But if Socrates' disavowals of moral knowledge are sincere, it would seem to follow from this principle that, contrary to what Socrates says in many early dialogues, he cannot successfully test claims to moral expertise through cross-examination. Through an examination of the conditions that Socrates places on knowledge and on mastering a 'technê', I show how this problem can be resolved. (shrink)

Who is a child’s father? Is it the man who raised her, or the one whose genes she carries—or both? We look at the view that men who have raised children they falsely believed to be ‘their own’ have been victims of a form of fraud or are ‘false fathers’. We consider the question of who has been harmed in such cases, and in what the harm consists. We use conceptual analysis, a philosophical method of investigating the use of (...) a concept and the logical implications of its various interpretations. We devise and discuss a number of possible scenarios in which a couple (arguably) become the parents of a child. We use these scenarios to illustrate the tenuousness of the claim that we can simply rely on biology to clarify parent-child relationships. We also discuss some of the underpinnings and implications of the language in which the debate on ‘paternity fraud’ has been framed: ‘duped’ or ‘false’ fathers and ‘cuckoo children’. (shrink)

Abstract: This research paper presents a novel approach to predict audit risks using a neural network model. The dataset used for this study was obtained from Kaggle and comprises 774 samples with 18 features, including Sector_score, PARA_A, SCORE_A, PARA_B, SCORE_B, TOTAL, numbers, marks, Money_Value, District, Loss, Loss_SCORE, History, History_score, score, and Risk. The proposed neural network architecture consists of three layers, including one input layer, one hidden layer, and one output layer. The neural network model was trained and validated, achieving (...) an impressive accuracy of 100% and an average error of 0.000015, indicating its robust predictive capability. Moreover, we conducted feature importance analysis to identify the most influential features for predicting audit risk. The key features found to be critical for classifying fraudulent activities in audit risk prediction are Sector_score, PARA_A, SCORE_A, PARA_B, SCORE_B, TOTAL, numbers, marks, Money_Value, District, Loss, Loss_SCORE, History, and History_score. This research contributes to the field of audit risk prediction by demonstrating the effectiveness of a neural network-based approach and highlighting the importance of specific features in detecting fraudulent activities. The findings have significant implications for auditors and organizations seeking to enhance their audit risk assessment processes, ultimately leading to improved financial transparency and fraud detection. (shrink)

Most regulations and guidelines require that potential research participants be told a great deal of information during the consent process. Many of these documents, and most of the scholars who consider the consent process, assume that all this information must be disclosed because it must all be understood. However, a wide range of studies surveying apparently competent participants in clinical trials around the world show that many do not understand key aspects of what they have been told. The standard view (...) of the conditions for valid consent therefore implies that these people have failed to give valid consent to research participation. In this paper we argue that the standard view is false. The primary function of the requirement that researchers disclose information about a study is the avoidance of illegitimate control over someone’s consent decision, which is a form of fraud.We derive the content and manner of appropriate disclosure by analysing the ways in which the manipulation of information can invalidate consent. Our analysis shows that the informational requirements for valid consent are conceptually distinct and thus unlikely to have identical contents. This implies that consent can be valid when not everything that ought to be disclosed by the person asking for consent is understood by the person who proffers it. (shrink)

Cooperative relations steeped in honesty and good faith are a necessity for any viable society. This is especially relevant to the police institution because the police are entrusted to promote justice and security. Despite the necessity of societal honesty and good faith, the police institution has embraced deception, dishonesty, and bad faith as tools of the trade for providing security. In fact, it seems that providing security is impossible without using deception and dishonesty during interrogations, undercover operations, pretextual detentions, and (...) other common scenarios. This presents a paradox related to the erosion of public faith in the police institution and the weakening of the police's legitimacy. -/- The book seeks to solve this puzzle by showing that many of our assumptions about policing and security are unjustified. Specifically, they are unjustified in the way many of our assumptions about security were unjustified after the 9/11 terrorist attacks, when state institutions embraced a variety of brutal rules and tactics in pursuit of perceived security enhancements. The police are likewise unjustified in their pursuit of many supposed security enhancements that rely on proactive deception, dishonesty, and bad faith. -/- There are compelling reasons to think that the police's widespread use of proactive deception and dishonesty is inconsistent with fundamental norms of political morality regarding fraud and the rule of law. Although there are times and places for such tactics in policing, those times and places should be much more limited than current practices suggest. (shrink)

This study sets out to examine the ways Nigerian cyber-fraudsters (Yahoo-Boys) are represented in hip-hop music. The empirical basis of this article is lyrics from 18 hip-hop artists, which were subjected to a directed approach to qualitative content analysis and coded based on the moral disengagement mechanisms proposed by Bandura (1999). While results revealed that the ethics of Yahoo-Boys, as expressed by musicians, embody a range of moral disengagement mechanisms, they also shed light on the motives for the Nigerian cybercriminals' (...) actions. Further analysis revealed additional findings: “glamorization/de-glamorization of cyber-fraud” and “sex-roles-and-cultures”. Having operated within the constraint of what is currently available (a small sample size), this article has drawn attention to the notion that Yahoo-Boys and some musicians may be “birds of a feather.” Secondly, it has exposed a “hunter-and-antelope-relationship” between Yahoo-Boys and their victims. Thirdly, it has also highlighted that some ethos of law-abiding citizens is central to Yahoo-Boys’ moral enterprise. Yahoo-Boys, therefore, represent reflections of society. Arguably, given that Yahoo-Boys and singers are connected, and the oratory messages of singers may attract more followers than questioners, this study illuminates the cultural dimensions of cyber-fraud that emanate from Nigeria. In particular, insights from this study suggest that cyber-fraud researchers might look beyond traditional data sources (e.g., cyber-fraud statistics) for the empirical traces of “culture in action” that render fraudulently practices acceptable career paths for some Nigerian youths. (shrink)

The use of deception and dishonesty is widely accepted as a fact of life in policing. This paper thus defends a counterintuitive claim: Good faith is a normative foundation for the police as a political institution. Good faith is a core value of contracts, and policing is contractual in nature both broadly (as a matter of social contract theory) and narrowly (in regard to concrete encounters between law enforcement officers and the public). Given the centrality of good faith to policing, (...) dishonesty and deception on par with fraud are justified only as a narrowly circumscribed investigative tool that is constrained by institutional commitments to the fair distribution of security and the rule of law. The practical upshot is the preclusion of most dishonest and deceptive police tactics on par with fraud, leading to an institution that is less proactive and more reactive. (shrink)

Allegations of fraud involving falsification as research misconduct may result in severe consequences for those convicted. The focus of this article is the Public Health Service’s (PHS) definition of falsification . A well-articulated revised definition is required for veritable instances of falsification as misconduct to be consistently identified and potentially offer a framework for elucidation. A philosophical critique of the explicit definition is undertaken to determine what comprises falsification at its core, which could substantially reduce the number of allegations (...) of fraud as suspected instances of misconduct. The flaw in the PHS definition of falsification is due to circular logic, which allows anything to be proven according to it. Furthermore, to be confident that falsification has occurred, one must be certain of what is true when it has not occurred, which is demonstrated not to be plausible. falsification was found to be the most common type of fraud as misconduct alleged yet the rarest to be determined to occur because the flawed definition confounds what constitutes an occurrence of it. In addition to conceptual ambiguity and ignorance, allegations of falsification are suggested to occur strategically as maneuvers by researchers who may exploit the inherent flaw in the definition to eliminate rival competitors. -/- The purpose of part two is to critique the definition of falsification as research misconduct according to the Public Health Service (PHS) in order to better understand what it entails. In support of this purpose, the approach decided upon for analysis was philosophical including framing the issue borrowing from both mereological and epistemological perspectives. Through the consideration given to parthood relations of mereology, we gained insight from a cognitive imperfection standpoint about similarities that exist between the epistemic constraints on knowledge and the nature of violations concerning research misconduct. Findings from the examination of a case study include the significance of accuracy in representation in falsification as misconduct and the core dimensions comprising an instance of falsification, which are Deliberateness, Alteration, and Inclusion. Given that either behavior or actions must occur that violate these three aspects in order to qualify as an instance of misconduct under falsification, the author proposes that, at a minimum, any revisions made to the definition of falsification stipulate what he refers to as the Violation Imperative. (shrink)

In 2001 soon after the Asian Crises of 1997-1998, the DotcomBubble, 9/11, the Enron crises triggered a fraud crisis in Wall Street that impacted the market to the core. Since then scandals such as the Lehman Brothers and WorldCom in 2007-2008 and the Great Recession have surpassed it, Enron still remains one of the most important cases of fraudulent accounting. In 2000’s even though the financial industry had become highly regulated, deregulation of the energy industry allowed companies to place (...) bets on future prices. At the peak of the dotcom bubble Enron was named as a star innovator but when the dotcom bubble burst, Enron’s plan to build high speed internet did not flourish and investors started to realize losses. Furthermore, the financial losses of the operations were hid using the market to market accounting technique instead of book value and using special purpose entities to hide debt. The root cause that was identified as a company with a toxic corporate culture focused on officer compensation rather than social responsibility and hence faulty leadership. Is it possible then that; ethical accounting practices, social responsibility and ethics all become inferior goods as income rises in an ‘irrationally exuberant’era? (shrink)

El plagio ha sido objeto de investigaciones desde hace algunos años; sin embargo, ha sido estudiado principalmente en el alumnado de diferentes niveles educativos, aun cuando es una práctica que se manifiesta también en la investigación científica. Por ello, este artículo parte de responder: ¿Cuál es la prevalencia del plagio entre investigadores? ¿Cuáles son las principales causas asociadas a su comisión? ¿Qué estrategias se emplean para prevenirlo? Se realizó una revisión sistemática de literatura. Un total de 25 documentos fueron evaluados, (...) analizados y sintetizados. Los resultados señalan que la estimación de la prevalencia del plagio es de 4.3% a nivel internacional, porcentaje por debajo de la práctica real debido al sesgo de respuesta: algunos investigadores podrían no estar reportando la comisión de plagio en su práctica investigativa, aun cuando participen de forma anónima en las investigaciones. La principal razón asociada al plagio es la falta de tiempo, relacionada con el trabajo excesivo y con la presión para lograr una promoción. Las estrategias de prevención se agrupan en tres: implementación de capacitaciones, creación o modificación de políticas y documentos. La revisión, a pesar de centrarse originalmente en el plagio, añade información sobre otras prácticas investigativas no éticas. Se concluye que el plagio, a pesar de su aparente baja prevalencia, es un fenómeno grave presente en la investigación científica, que requiere una definición clara y completa con miras a ser aceptada de forma internacional, además de que necesita ser estudiado en mayor medida y con diferentes metodologías. Se sugieren nuevas líneas de investigación y se invita a atender las estrategias de prevención recabadas. (shrink)

Abstract: This research focuses on utilizing Artificial Neural Networks (ANNs) to predict Audit Risk accurately, a critical aspect of ensuring financial system integrity and preventing fraud. Our dataset, gathered from Kaggle, comprises 18 diverse features, including financial and historical parameters, offering a comprehensive view of audit-related factors. These features encompass 'Sector_score,' 'PARA_A,' 'SCORE_A,' 'PARA_B,' 'SCORE_B,' 'TOTAL,' 'numbers,' 'marks,' 'Money_Value,' 'District,' 'Loss,' 'Loss_SCORE,' 'History,' 'History_score,' 'score,' and 'Risk,' with a total of 774 samples. Our proposed neural network architecture, consisting of (...) three layers (1 input, 1 hidden, and 1 output), forms the core of this study. While it may seem simple, the power of ANNs lies not in complexity but in their ability to uncover intricate data patterns. The model underwent rigorous training and validation, resulting in remarkable outcomes—an accuracy of 100% and an average error rate of 0.000015. In addition to performance metrics, our research investigates feature importance, revealing the key contributors to Audit Risk prediction. Notably, 'Sector_score,' 'PARA_A,' 'SCORE_A,' 'PARA_B,' 'SCORE_B,' 'TOTAL,' 'numbers,' 'marks,' 'Money_Value,' 'District,' 'Loss,' 'Loss_SCORE,' 'History,' and 'History_score' emerged as the most influential factors, shedding light on the elements crucial for precise risk assessment. This study advances Audit Risk prediction models and highlights the potential of ANNs in strengthening financial system integrity and fraud prevention. The insights gained from our findings offer practical guidance for stakeholders in the audit and financial sectors. (shrink)

In this paper I will use sex by deception as a case study for highlighting some of the most tricky concepts around sexuality and moral psychology, including rape, consensual sex, sexual rights, sexual autonomy, sexual individuality, and disrespectful sex. I begin with a discussion of morally wrong sex as rooted in the breach of five sexual liberty rights that are derived from our fundamental human liberty rights: sexual self-possession, sexual autonomy, sexual individuality, sexual dignity and sexual privacy. I then argue (...) (against the standard interpretation) that experimental findings in moral psychology show that the principle of respect for persons—a principle that grounds our human liberty rights—drives our intuitive moral judgments. In light of this discussion, I examine a puzzle about sex by deception—a puzzle which at first may seem to compel us to define 'rape' strictly in terms of force rather than sexual autonomy. I proceed by presenting an argument against the view that, as a rule, sex by deception undermines consent—a position held by prominent thinkers such as Philippe Patry (2001), Onora O’Neill (2003), Rubenfeld (2012), Tom Dougherty (2013a, 2013b), Joyce M. Short (2013), and Danielle Bromwich and Joseph Millum (2013, 2018). As we will see, sex following deception to increase your chances does not always constitute rape. Lying about your age, education, job, family background, marital status, or interest in a relationship, for example, does not make your sex partner incapable of consenting, which is to say that sex by deception need not be rape. I even go so far as to say that sex with another person that is facilitated by withholding information about having a venereal disease shouldn't be classified as rape. Although sex by deception doesn't compromise consent, it nonetheless violates the principle of respect for persons, not by vitiating sexual autonomy and compromising consent, but by failing to respect other sexual rights, such as our rights to sexual dignity, individuality, and privacy. (shrink)

Artificial intelligence research and regulation seek to balance the benefits of innovation against any potential harms and disruption. However, one unintended consequence of the recent surge in AI research is the potential re-orientation of AI technologies to facilitate criminal acts, term in this article AI-Crime. AIC is theoretically feasible thanks to published experiments in automating fraud targeted at social media users, as well as demonstrations of AI-driven manipulation of simulated markets. However, because AIC is still a relatively young and (...) inherently interdisciplinary area—spanning socio-legal studies to formal science—there is little certainty of what an AIC future might look like. This article offers the first systematic, interdisciplinary literature analysis of the foreseeable threats of AIC, providing ethicists, policy-makers, and law enforcement organisations with a synthesis of the current problems, and a possible solution space. (shrink)

Artificial Intelligence (AI) is increasingly adopted in society, creating numerous opportunities but at the same time posing ethical challenges. Many of these are familiar, such as issues of fairness, responsibility and privacy, but are presented in a new and challenging guise due to our limited ability to steer and predict the outputs of AI systems. This chapter first introduces these ethical challenges, stressing that overviews of values are a good starting point but frequently fail to suffice due to the context (...) sensitivity of ethical challenges. Frequently, additional (ethical) values emerge for specific applications, as e.g. challenges with fraud detection are very different from those around language technologies. Second, methods to tackle these challenges are discussed. Main ethical theories (virtue ethics, consequentialism, and deontology) are shown to provide a starting point, but often lack the details needed for actionable AI Ethics. Instead, mid-level philosophical theories coupled to design-approaches such as Design for Values, together with interdisciplinary working methods, offer the best way forwards. The chapter aims to show how these approaches can lead to an ethics of AI that is actionable and that can be proactively integrated in the design of AI systems. (shrink)

Deception sometimes results in nonconsensual sex. A recent body of literature diagnoses such violations as invalidating consent: the agreement is not morally transformative, which is why the sexual contact is a rights violation. We pursue a different explanation for the wrongs in question: there is valid consent, but it is not consent to the sex act that happened. Semantic conventions play a key role in distinguishing deceptions that result in nonconsensual sex (like stealth condom removal) from those that don’t (like (...) white lies). Our framework is also applicable to more controversial cases, like those implicated in so-called “gender fraud” complaints. (shrink)

The scientificity of the research should be evaluated according to the methodology used in the study. However, these are usually the research areas or the institutions that are classified as scientific or non-scientific. Because of various reasons, it may turn out that the scientific institutions are not producing science, while the “non-scientists” are doing real science. In the extreme case, the official science system is entirely corrupt, consisting of fraudsters, while the real scientists have been expelled from academic institutions. Since (...) 2016-2017, there has been much talk about the “post-truth era” and the politicians who are “denying science”. However, simultaneously, many complaints about the corruption of science appeared. The outsider cannot tell who is telling the truth as it may be the case that the science fraudsters are defending themselves and these politicians are aware of the corruption. It is also untrue that the censoring or suppression of science started from 2016-2017. Suppression of science because of political and ideological reasons was present already long ago, and during the last few years, it has been increasing. The picture is highly complicated as there are many pretenders, false accusations, etc. For example, because of political reasons, someone may be set up as a pseudoscientist, the real scientist may be expelled using political accusations, justified criticism may be labelled as political pressure, etc. There is something like an inner information war ongoing in and around science. The classical philosophy of science seems unable to handle it because every formal rule can be misapplied. Science, as a whole, may be unable to persist. (shrink)

Preregistration has been proposed as a useful method for making a publicly verifiable distinction between confirmatory hypothesis tests, which involve planned tests of ante hoc hypotheses, and exploratory hypothesis tests, which involve unplanned tests of post hoc hypotheses. This distinction is thought to be important because it has been proposed that confirmatory hypothesis tests provide more compelling results (less uncertain, less tentative, less open to bias) than exploratory hypothesis tests. In this article, we challenge this proposition and argue that there (...) are several advantages of exploratory hypothesis tests that can make their results more compelling than those of confirmatory hypothesis tests. We also consider some potential disadvantages of exploratory hypothesis tests and conclude that their advantages can outweigh the disadvantages. We conclude that exploratory hypothesis tests avoid researcher commitment and researcher prophecy biases, reduce the probability of data fraud, are more appropriate in the context of unplanned deviations, facilitate inference to the best explanation, and allow peer reviewers to make additional contributions at the data analysis stage. In contrast, confirmatory hypothesis tests may lead to an inappropriate level of confidence in research conclusions, less appropriate analyses in the context of unplanned deviations, and greater bias and errors in theoretical inferences. (shrink)

Consumer boycotts have become a frequent form of social protest in the digital age. The corporate malpractices motivating them are varied, including environmental pollution, lack of minimum labour standards, severe mistreatment of animals, lobbying and misinformation campaigns, collaboration or complicity with illegitimate political regimes, and systematic tax evasion and tax fraud. In this article, I argue that organised consumer boycotts should be regarded as a legitimate and purposeful instrument for structural change, provided they conform to a number of normative (...) criteria. In order to show this, the practice and empirical context of consumer boycotts are first outlined. I then lay out and refute three general objections to this practice. Although each of these objections fails, their discussion generates insights concerning the normative standards with which boycotters must comply if they want their campaigns to be both legitimate and successful. These normative criteria are detailed along the lines of two guiding principles, proportionality and transparency. In the final step, I elaborate on structural change as the deeper purpose of consumer boycotts. (shrink)

Whistleblowing” has entered the scholarly and the public debate as a way of describing the exposure by the member of an organization of episodes of corruption, fraud, or general abuses of power within the organization. We offer a critical survey of the main normative theories of whistleblowing in the current debate in political philosophy, with the illustrative aid of one of the epitomic figures of a whistleblower of our time: Edward Snowden. After conceptually separating whistleblowing from other forms of (...) wrongdoing disclosures, we introduce and discuss two families of normative views of this practice: the “Extrema Ratio” and the “Deontic” views. We show how the two views can be usefully considered in tandem to offer an all-round assessment of the moral justification of whistleblowing either as an extraordinary individual conscientious act of indictment or as an ordinary dutiful organizational practice of answerability that enables the capacity of self-correction of an organization. (shrink)

This article explores the law and ethics of lobbying. The legal discussion examines disclosure regulations, employment restrictions,bribery laws, and anti-fraud provisions as each applies to the lobbying context. The analysis demonstrates that given the social value placed on the First Amendment, federal law generally affords lobbyists wide latitude in determining who, what, when, where, and how to lobby.The article then turns to ethics. Lobbying involves deliberate attempts to effect changes in the law. An argument is advanced that because law (...) implicates the use of force and because law ideally reflects the values of a democratic society, seeking to slant the law to serve a client’s narrow interests cannot provide an adequate ethical end for a lobbyist. On the contrary, a lobbyist has an affirmative moral duty to seek reasonably balanced and just laws. The article examines, refines, and defends this proposition in a number of settings. (shrink)

This article is a theoretical treatment of feminist epistemology of crime, which advocates the centrality of gender as a theoretical starting point for the investigating of digital crimes. It does so by exploring the synergy between the feminist perspectives and the Tripartite Cybercrime Framework (TCF) (which argues that three possible factors motivate cybercrimes – socioeconomic, psychosocial, and geopolitical) to critique mainstream criminology and the meaning of the term “cybercrime”. Additionally, the article examines gender gaps in online harassment, cyber‐bullying, cyber‐fraud, (...) revenge porn, and cyber‐stalking to demonstrate that who is victimised, why, and to what effect are the critical starting points for the analysis of the connections between gender and crimes. In turn, it uses the lens of intersectionality to acknowledge that, while conceptions of gender and crime interact, they intersect with other categories (e.g., sexuality) to provide additional layers of explanation. To nuance the utilitarian value of the synergy between the TCF and the feminist perspectives, the focus shifts to a recent case study (which compared socioeconomic and psychosocial cybercrimes). The article concludes that, while online and offline lives are inextricably intertwined, the victimisations in psychosocial cybercrimes may be more gendered than in socioeconomic cybercrimes. These contributions align the TCF to the feminist epistemology of crime in their attempt to move gender analysis of digital crimes “from margin to centre”. (shrink)

A defendant's absence need not be a bar to continuation of his trial for fraud. The.

Libertarian philosophy asserts that only the initiation of physical force against persons or property, or the threat thereof, is inherently illegitimate. A corollary to this assertion is that all forms of speech, including fraudulent advertising, are not invasive and therefore should be considered legitimate. On the other hand, fraudulent advertising can be viewed as implicit theft under the theory of contract: if a seller accepts money knowing that his product does not have some of its advertised characteristics, he acquires the (...) property title to the customer’s money without voluntary consent, which is theft. The balance between these two logical extensions of property rights—the right of free speech and the right of contract—lies somewhere in the area of communication philosophy, and can be explained through understanding the role of communication in human interactions. Advertising is a form of communication that may convey important information about the conditions of the proposed contract. These conditions are expressed in particular words that may have different meanings in different circumstances. Therefore to determine whether a particular example or “misinterpretation” is mere sophistry or a type of fraud, the judicial system has to approach each issue on a case-by-case basis. The border between legal and illegal should be determined by precedents and by expectations based on commonly accepted definitions of terms—what people commonly understand by the words and other forms of communication they use. (shrink)

In the last decade, many problematic cases of scientific conduct have been diagnosed; some of which involve outright fraud others are more subtle. These and similar problems can be interpreted as caused by lack of scientific objectivity. The current philosophical theories of objectivity do not provide scientists with conceptualizations that can be effectively put into practice in remedying these issues. We propose a novel way of thinking about objectivity for individual scientists; a negative and dynamic approach.We provide a philosophical (...) conceptualization of objectivity that is informed by empirical research. In particular, it is our intention to take the first steps in providing an empirically and methodologically informed inventory of factors that impair the scientific practice. The inventory will be compiled into a negative conceptualization, which could in principle be used by individual scientists to assess objectivity of scientific practice. We propose a preliminary outline of a usable and testable instrument for indicating the objectivity of scientific practice. (shrink)

Corruption deprives people of access to health care and can lead to the wrong treatments being administered. Drug counterfeiting, facilitated by corruption, kills en masse. Cases are recorded of water being substituted for life-saving adrenaline and of active ingredients being diluted by counterfeiters, triggering drug-resistant strains of malaria, tuberculosis and HIV. The poor are disproportionately affected by corruption in the health sector, and cannot afford to pay for private alternatives where corruption has depleted public health services. Analysis of corruption in (...) the health sector of the UK can redress the information imbalance between UK government and service providers and patients. Health is a major global industry, a key responsibility and budget expense for governments and businesses. Corruption deprives people of access to health care and leads to poor health outcomes. (shrink)

Purpose: Illicit financial flows are targeted by the United Nations’ (UN) Sustainable Development Goals (SDGs). However, these illicit flows are not entirely understood. Furthermore, they can benefit from economic norms, laws, and regulations that lack mechanisms to detect and penalize them. This paper investigates whether a recent test, the embezzler test, can be used to identify regulatory architectures that facilitate illicit financial flows and related financial crimes. -/- Design/methodology/approach: To develop a more advanced version of the embezzler test in terms (...) of definitions and practical implementation methodology. -/- Findings: In this test, the definition of embezzlement can be understood to be the occurrence of illicit financial flows crossing the boundaries of organizations and/or countries. This is a multi-stage test, which intentionally simulates illicit financial flows to observe how well equipped is the regulatory architecture to deal with other financial offences that are related with these flows, such as theft, money laundering, fraud, corruption, market manipulation, and tax evasion. -/- Originality: This is the first explicit test that has been presented to identify norms, laws, and regulations that facilitate illicit financial flows and related financial crimes. -/- Research implications: Future research can employ the version of this test to stress test a large range of economic norms, laws, and regulations. -/- Practical/Social implications: This test’s new version can assist achieve the UN SDGs’ illicit financial flow reduction target. Furthermore, it can be used to study both existing and proposed norms, laws, and regulation. (shrink)

Broadly defined, government corruption is the abuse of public power for private gain. It can assume various forms, including bribery, embezzlement, cronyism, and electoral fraud. At root, however, government corruption is a problem of trust. Corrupt politicians abuse the powers entrusted to them by the electorate (the principal-agent problem). Politicians often resort to corruption out of a lack of trust that other politicians will abstain from it (the collective action problem). Corruption breeds greater mistrust in elected officials amongst the (...) public. The problem of trust is compounded where a lack of transparency and asymmetric information impede effective control over the exercise of public powers. (shrink)

This chapter discusses major theories of domestic justice in the context of South African Constitutional, statutory and case law. It begins by considering when it is permissible for legislators to restrict civil liberty. South Africa's Parliament has criminalised prostitution, liquor sales on Sundays and marijuana use, actions that few liberals would say should be illegal. However, South African law permits abortion, gambling and homosexual relationships, which many conservatives would criminalise. Is there any deep inconsistency here? Should South Africa become more (...) liberal or less? Then, this essay takes up the issue of the way the law ought to govern the distribution of personal property such as houses, TVs and money. Is it permissible for the state to force those who have acquired wealth without using force or fraud to give some of it to those with less? Libertarians say that it is not permissible, while redistributivists say that it is. If the latter are correct, are wealthy South Africans giving their fair share, and is the South African state redistributing it in the right way? Next, the discussion considers whether the law should protect private property, something that capitalists affirm and socialists deny. Despite its socialist disposition before the end of apartheid, the ANC has decisively promoted private ownership of the means of production. Has this been appropriate? Is there a 'third way' between the communism of the East and the capitalism of the West that South Africa should pursue? The chapter concludes by providing a brief summary of the use of legal coercion in the new South Africa along with readings for further consideration. (shrink)

Purdue Pharma was being investigated by United States Civil and Criminal compliance agencies for many years and a conclusion has now been reached. Although successful , this author feels that such extremely serious corporate frauds must also punish senior individual executives with long jail sentences -in this case-corporate manslaughter.

Qualitative fieldwork research on sensitive topics sometimes requires that interviewees be granted confidentiality and anonymity. When qualitative researchers later publish their findings, they must ensure that any statements obtained during fieldwork interviews cannot be traced back to the interviewees. Given these protections to interviewees, the integrity of the published findings cannot usually be verified or replicated by third parties, and the scholarly community must trust the word of qualitative researchers when they publish their results. This trust is fundamentally abused, however, (...) when researchers publish articles reporting qualitative fieldwork data that they never collected. Using only publicly available information, I argue that a 2017 article in an Elsevier foreign policy and international relations journal presents anonymised fieldwork interviews that could not have occurred as described. As an exercise in post-publication peer review (PPPR), this paper examines the evidence that calls into question the reliability of the putative fieldwork quotations. I show further that the 2017 article is not a unique case. The anonymity and confidentiality protections common in some areas of research create an ethical problem: the protections necessary for obtaining research data can be used as a cover to hide substandard research practices as well as research misconduct. (shrink)

Libertarianism—and classical liberalism generally—entails (or presupposes) a specific, but implicit, conception of liberty. Imagine two lists of property-rights: one list is all those that currently appear to be libertarian (self-ownership, property acquired by use of natural resources, property acquired by consensual exchange, etc.); the other list is all those that currently appear not to be libertarian (aggressively imposed slavery, property acquired by theft or fraud, property acquired by coerced transfers due to welfare claims, etc.). What determines into which list (...) a property-right is to be assigned? If libertarianism is really about liberty, then the determining factor must be whether the property-right somehow fits what liberty is in a more abstract sense than property. It greatly clarifies matters to have an explicit theory of this entailed conception of abstract liberty and how it relates to its practical application and to morality. (shrink)

Sometimes, political bald-faced lies pass for truth. That is, certain groups of people behave according to them – behave as if the political bald-faced lies were true. How can this phenomenon be explained? I argue that to explain it we need to take political bald-faced lies to be performative utterances whose goal is to bring about a worldly state of affairs just in virtue of making the utterance. When the former US-President tweeted ‘we won the election’, people stormed Capitol Hill (...) to protest election fraud and some were killed. In this way, the bald-faced lie was successful in passing for truth. My performative view of political bald-faced lies is to be preferred over various other views such as the contempt for truth view (Lynch 2021), the deception view (Lackey 2013), and the value-signaling view (Stanley 2012). These alternative views fail to adequately account for how political bald-faced lies pass for truth. (shrink)

In this paper I examine the ethics of benefit-sharing agreements between victims and beneficiaries of injustice in the context of trans-national bodily giving, selling, and sharing. Some obligations are the same no matter who the parties to a transaction are. Prohibitions on threats, fraud and harm apply universally and their application to transactions in unjust contexts is not disputed. I identify three sources of obligations that are affected by unjust background conditions. First, power disparities may illegitimately influence transactions in (...) unintentional ways. Second, better-off individuals have duties to ameliorate injustices. These are not specifically duties to those with whom they interact, though often it is easier and more effective to help those with whom one already interacts. Third, the power differentials created by injustice make exploitative transactions more likely. I summarize a transactional account of exploitation and argue that avoiding exploitation is usually easiest to achieve by ensuring that the more powerful party does not obtain an unfair share of the benefits from the transaction. The beneficiaries of a transaction do not have to be only those individuals directly involved in it. Indeed, in many cases it is thought that exploitation may be avoided by providing benefits to third parties. Working out when this is the case requires working out when a contribution or burden on another’s behalf can count towards the avoidance of exploitation. I argue that it counts as such in two main cases: when the people in question are already involved in relationships of reciprocation, and when the individual making the contribution identifies with the interests of the other people. (shrink)

For Marx, capitalism depends upon and perpetuates a system of relationships whereby members of one class of persons, capitalists, enjoys extensive and pervasive social and economic advantages over others. But on Marx’s analysis, this system of being-taken-advantage-of—this system of economic exploitation—is not to be understood by appeal to discrete incidents of fraud, bad deals, theft, or under-remuneration. Rather, the central contention of Marx’s analysis, the contention analyzed, developed, and evaluated here, is that economic exploitation is class exploitation, a phenomenon (...) that occurs only within and because of the complex system of capitalist production. And it is because this system presupposes a set of oppressive social and economic ownership relations that are not freely chosen and yet govern the terms of participation in the economy and polity that it can be appropriately described as wrong or unjust. (shrink)