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)

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)

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)

This article is about the manifestations of similarities between two seemingly distinct groups of Nigerians: cybercriminals and politicians. Which linguistic strategies do Twitter users use to express their opinions on cybercriminals and politicians? The study undertakes a qualitative analysis of ‘engaged’ tweets of an elite law enforcement agency in West Africa. We analyzed and coded over 100,000 ‘engaged’ tweets based on a component of mechanisms of moral disengagement (i.e., advantageous comparison), a linguistic device. The results reveal how respondents defend the (...) actions of online fraudsters (“the deviant group”) by strategically comparing them to the wrongful acts of corrupt politicians (“the respectable group”). Similarly, the results show how respondents positioned this linguistic strategy to compare “the powerless group” (online fraudsters) and “the powerful group” (politicians) in society. Indeed, tweet responses suggest that the Economic and Financial Crimes Commission (EFCC) generally looks downwards for culprits (i.e., online fraudsters) while ignoring fraudulent politicians. We conclude that the process by which some actions are interpreted as a crime compared to others is a moral enterprise. (shrink)

In this paper, which discusses data from Gargano Apulian Italo-Romance, I propose that prepositional and non-prepositional genitives are fundamentally two different types of phrases, and that the interpretation of a non-prepositional noun as the possessor is not due to a silent preposition or head-modifier inversion, but rather to an agreement mechanism taking place between the modifier and its head. We propose that, just as a genitive can agree with its head for gender and number features so it can for (...) definiteness, and that agreement for definiteness yields a genitival interpretation of the non-prepositional noun. I.e., definiteness can externalize the syntactic relation between head and modifier. We also propose that in this Apulian variety, non-prepositional genitives are syntactic phases (Chomsky 2001), and that the same holds for non-prepositional ‘qualitative’ predicative phrases in the same language. This would explain the impossibility of accessing the phrase through syntactic operations such as extraction. DOI 10.1111/1467-968X.12229 . (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)

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)

Two things have been missing from discussions of Emerson and skepticism. The first—and the most glaring omission, given his precise, unambiguous definition of skepticism as “unbelief in cause and effect” (“Worship”)—is Emerson’s causationism. The second is his view of skepticism as organically related to a wide array of other forms of anti-realism or “romance.” Only the first can explain the second and thereby give us a better sense of how Emerson’s specific response to skepticism as a philosophical problem fits (...) into his broader, resolutely realist vision of the conduct of life. (shrink)

El artículo trata sobre las visiones de la historia comprometidas en la gubernamentalidad neoliberal, pragmática y presentista, y sus relaciones con el fascismo utópico, futurista y destinal. Para iniciar este debate usa como punto de arranque los análisis y discusiones biopolíticas; al mismo tiempo se pregunta sobre las condiciones de una visión histórica de la filosofía que pueda servir de alternativa a las filosofías del origen o del destino sin diluirse en el debate sobre las épocas históricas.

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.

This essay makes a number of distinctions between the motives of love and of duty, and argues that ideally they act in concert so as to generate constancy in loving relations. The essay revolves around a case in which a husband or wife is tempted to infidelity. It is argued that resistance to the temptation is optimally grounded in love for the spouse rather than simply in a duty to resist initiated perhaps through promise or vow. This is not, however, (...) to undermine altogether the significance of promises of this sort; it is rather to put a proper emphasis on the sentiment of love as an effective spring to action and to suggest that the sentiment itself ideally brings a past promise or vow of fidelity into present relief in a choice situation. (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)

Just War Theory (JWT) replaced an older "warrior code," an approach to war that remains poorly understood and dismissively treated in the philosophical literature. This paper builds on recent work on honor to address these deficiencies. By providing a clear, systematic exposition of "Honor War Theory" (HWT), we can make sense of paradigm instances of warrior psychology and behavior, and understand the warrior code as the martial expression of a broader honor-based ethos that conceives of obligation in terms of fair (...) competition for prestige. Far from being a romantic and outmoded approach to war, HWT accounts for current conflicts and predicts moral intuitions that JWT either rejects or cannot comfortably accommodate. So although it is not recommended as a replacement for JWT, there is good reason think that a fully mature, realistic, and yet properly normative theory of war ethics will incorporate a variety of insights from HWT. (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 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 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.

In this work, I investigate the implications of reversing the common assumption of rationality on behalf of human agents typically underlying philosophical research. Instead, I assume that human agents can become rational only if they learn to edge against their dumbness. Specifically, I show that intelligence cannot be considered the opposite of dumbness. To this end, I embrace the difference among System 1, System 2, and System 1.5. On these grounds, I argue that System 2 can be considered the system (...) of intelligence, whereas Systems 1 and 1.5 can be viewed as the systems of rationality. More precisely, I argue that System 2 concerns theoretical reasoning, whereas System 1 and 1.5 concern practical reasoning. Accordingly, I show that people are dumber whenever they fail to have rational control over System 1 via System 1.5, whereas people become more rational whenever they manage to have rational control over System 1 via System 1.5. Interestingly, both cases can be considered the causes of two distinct social processes. On one side, when dumbness increases among individuals, social groups achieve coordination that detriments general welfare. On the other, when dumbness decreases among individuals, social groups achieve coordination that maximizes general welfare. (shrink)

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)

É relativamente recente a perspectiva revisionista dos intentos filosóficos de Platão. Apesar disso, a ideia de um filósofo preocupado apenas em construir um edifício sistemático e hermético tem se mostrado cada vez menos sustentável, principalmente quando se observam as diversas fontes que apontam para interesses que não se restringem à filosofia, bem como para o desenvolvimento dos aspectos dramáticos presentes no corpus platônico como um todo. A ideia de que a literatura tem uma influência na obra platônica parece clara e (...) um consenso entre os estudiosos, visto as inúmeras referências que Platão faz, por exemplo, à poesia épica nas figuras de Homero e Hesíodo. Mas pouco parece ter sido dito a respeito do inverso: da influência que Platão poderia ter exercido na literatura posterior. Visando lidar com esse obscurecimento, o presente estudo tem como intento primordial identificar e analisar a possível existência de elementos platônicos em dois romances do período imperial grego, a saber, em Quéreas e Calírroe de Cáriton de Afrodísias e em Dáfnis e Cloé de Longo. Em seguida, intenta demonstrar de que modo Platão, ao exercer uma clara influência na literatura posterior, deixou atrás de si não somente o já reconhecido legado filosófico, mas contribuiu substancialmente para o desenvolvimento da atividade literária, efetuando uma síntese complexa entre filosofia e literatura, ao mesmo tempo em que nos leva a questionar a suposta rigidez inflexível que as distinguem. (shrink)

The need for the definite article to express a singular kind ("the cat") in the Germanic languages is predicted by Borer's (2005) structural approach to the mass-count distinction. Chierchia's (1998) "down" operator can apply to nPs to derive mass kinds ("rice") and to DivPs to derive plural kinds ("cats"), but there is no determinerless structure that exclusively denotes properties of atomic individuals to which this same operator can apply to derive singular kinds. The only alternative is the process that Chierchia (...) proposes for plural kinds in Romance, where the definite article returns a maximal individual that can be intensionalized into a kind. In articleless languages like Mandarin, this account allows for a universal property-denoting denotation of nP and simultaneously captures the fact that singular kinds have the same distribution as mass kinds. (shrink)

In 2010s, the love story between Sidapa and Bulan, two oft-described as male gods, widely circulated online and eventually became a folkloric representation about the LGBTQIA+ during the pre-colonial Philippines. But in 2019 this queer mythological romance was exposed to be a hoax. However, instead of dismissing the story altogether for being a hoax, especially given the story’s already irreversible circulation in popular culture today, this paper rather examines the “mythification” of Sidapa-Bulan queer romance as a case for (...) historical rethinking. Drawing from a bricolage of digital, ethnohistorical, and historiographical materials, this paper is divided into four sections. The first section dissects this paper’s conceptual tools: the use of seemingly anachronistic categories of “queer” and “LGBTQIA+,” and how these categories intersect with the concepts of “myth-making” as a sociological (and by extension, historical) phenomenon, and what came to be known as “neo-archiving” (i.e., the use of fiction in response to the gaps in history). The second section explains the paper’s methodology and sources, specifically its use of four historical thinking skills in dissecting the Sidapa-Bulan myth. The third section examines the Sidapa-Bulan myth as a historical case, specifically in terms of sourcing and close reading, corroborating, and contextualizing. And the fourth section attempts to offer, albeit in broad strokes, some potential ways to move forward from the damages caused by the Sidapa-Bulan myth. As such, this paper argues that only by maintaining transparency over its own history, that the Sidapa-Bulan queer romance, as a case of contemporary myth-making (where queer artists, authors, and allies did not merely passively consume the story, but rather actively re-define and appropriate it), can become useful and integral in rethinking and, thus, enriching the Philippine LGBTQIA+ past. But in a practical sense, this paper demonstrates how historical thinking skills can empower the public to detect, dissect, and dispel disinformation today. (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)

What is the role of intimacy in sex? The two culturally dominant views on this matter both share the implicit assumption that sex is genuinely intimate only when connected to romance, and hence that sex and intimacy stand in a contingent relationship: it is possible to have good sex without it. Liberals embrace this possibility and affirm the value of casual sex, while conservatives attempt to safeguard intimacy by insisting on romantic exclusivity. I reject their shared assumption and argue (...) for a necessary connection between intimacy and sex, in that sexual activity as such aims at a specific form of intimacy, irrespective of whether it takes place in casual encounters or romantic relationships, and the difference between good and bad sex consists in whether this end is attained. To defend this view, I develop a general account of intimacy, as based on joint action, and apply it to isolate its specifically sexual form. (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)

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)

In this essay I argue that Machiavelli does not hold that all deception is permissible in war. While Machiavelli claims that "deceit... in the conduct of war is laudable and honorable," he insists that such deceit, or ruses of war, is not to be confounded with perfidy. Any Lee's U.S. Civil War film, "Ride With the Devil," illustrates this difference. The film also illustrates the difference between lying as part of romance, which is permitted, and lying at the moment (...) of truth in a relationship, when admitting one's feelings, which is not. (shrink)

According to the book blurb (p. iv), the themes explored in the volume include the nature of love, romanticism, and marriage; the passage and experience of time; the meaning of life; the art of conversation, the narrative self; gender; and death. All these topics are indeed touched upon to a greater or lesser extent. I find this book to be, in its essence, an investigation of love and romance. So, my main question here is: what can we learn about (...) romantic life from this philosophical exploration of the Before trilogy? (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)

Romance sui generis, sua estrutura narrativa se tece a partir de contos interconectados, sempre eivados de paixões intensas a ponto de pôr em cheque não só os limites entre fantasia e fato, como também a própria noção de realidade. Sua densa trama psicológica, exuberantemente simbólica, toca aspectos profundos da existência humana. Seu título é uma referência à menção de G.W. Hegel à 'Coruja de Minerva', em que afirma que apenas quando as civilizações aproximam-se de sua decadência final, de sua (...) derradeira agonia, pode a Filosofia expressar algo de substancial conteíudo acerca de sua história, pois tais verdades mais profundas a respeito só poderiam ser capturadas ao saírem de cena ao sobrevir do "crepúsculo", ou seja, apenas em retrospecto. Portanto, a reflexão dos filósofos abordaria a história humana de maneira análoga ao olhar da coruja de caça ao sobrevoar os campos ao cair da noite. Estaria uma última 'Coruja de Minerva' já pairando sobre a humanidade neste século 21, tão obscurecido por temores e sinais apocalípticos? (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)

Love is often seen as the most intimate aspect of our lives, but it is increasingly engineered by a few programmers with Artificial Intelligence (AI). Nowadays, numerous dating platforms are deploying so-called smart algorithms to identify a greater number of potential matches for a user. These AI-enabled matchmaking systems, driven by a rich trove of data, can not only predict what a user might prefer but also deeply shape how people choose their partners. This paper draws on Jürgen Habermas’s “colonization (...) of the lifeworld” thesis to critically explore the insidious influence of delegating romantic decision-making to an algorithm. The love lifeworld is colonized inasmuch as online dating algorithms encroach into our romantic relations to the extent that communicative action within romance is replaced by the technocratic rules of an algorithm. (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)

People loved for their beauty and cheerfulness are not loved as irreplaceable, yet people loved for “what their souls are made of” are. Or so literary romance implies; leading philosophical accounts, however, deny the distinction, holding that reasons for love either do not exist or do not include the beloved’s distinguishing features. In this, I argue, they deny an essential species of love. To account for it while preserving the beloved’s irreplaceability, I defend a model of agency on which (...) people can love each other for identities still being created, through a kind of mutual improvisation. (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)

This paper presents an overview of the risks and benefits of Social AI, understood as conversational AI systems that cater to human social needs like romance, companionship, or entertainment. Section 1 of the paper provides a brief history of conversational AI systems and introduces conceptual distinctions to help distinguish varieties of Social AI and pathways to their deployment. Section 2 of the paper adds further context via a brief discussion of anthropomorphism and its relevance to assessment of human-chatbot relationships. (...) Section 3 of the paper provides a survey of potential and in some cases demonstrated harms associated with user interactions with Social AI systems. Finally, Section 4 discusses how the benefits and harms of Social AI can best be addressed, with a primary focus on how frameworks from AI ethics can inform their development. (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)

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)

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)