1,720,960 research outputs found
The financial and systematic fraud: An analytical study
No full textIn the present time, financial frauds are increasing, and combating these problems is very difficult due to complex areas of financial laws and its loophole. This paper focuses on the concept of financial and systematic fraud and the method used to combat financial fraud. Additionally, it is also focused on the laws and rules which are made by the Reserve Bank of India and other competent authorities to combat financial and systematic fraud. The research methodology used for this study is purely doctrinal, based on primary and secondary sources. It is found that there are shortcomings in laws and regulations that give rise to financial and systematic fraud. The present study will help to fill the knowledge gap and address issues relating to financial and systematic fraud. This study will also improve the understanding of financial and systematic fraud and approach to combat these kinds of fraud
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Financial Crimes ::A Guide to Financial Exploitation in a Digital Age /
No full textThe book's primary purpose is to understand the economic, social, and political impact of financial crimes and earning management on the Indian national economy. The book is divided into four parts that focus on different sectors which lead to financial crimes in a country: Financial crimes White Collar Crimes Cybercrimes Creative Accounting Investigating topics such as drug mafia, money laundering, online fraud, accounting fraud, and more, the comprehensive investigation of different aspects of financial crimes, this book offers insight into its central problems and how they can be controlled. It is ideal for financial crime researchers
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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E-banking, Fintech, & Financial Crimes ::The Current Economic and Regulatory Landscape /
No full textThis book examines the field of fintech and the impact of crime legislation on its development. Divided into four parts, it discusses: The background of fintech and its evolution. Financial implication of fintech on practitioners. Criminal opportunities of fintech. Global legal approaches to regulating and prevent criminal activity associated with fintech. Featuring a collection of case studies from around the world, this volume is ideal for students of financial crime or practitioners working in fintech.
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Trusted White-Collar Defendants ::The Courtroom as a Theater Scene /
No full textThis book investigates how offenders of white-collar crime misuse legal loopholes in the courtroom. From powerful and corrupt alliances to a tough judicial battle, this volume looks at case studies from across the world to shed light on these matters and others, including: • How legal systems work when offenders have deep roots and connections • The courtroom proceedings and how offenders can manipulate the law • Global case studies supporting recommendations for resolving these issues The inside-look into the courtroom and accompanying critical analysis make this volume perfect for new graduate scholars, practitioners, and researchers working with perpetrators of white-collar crime
To what extent is white-collar crime understandable? An empirical study of determinants based on the theory of convenience
Get PDFWhite-collar crimes(WCC) or financial crimes(FC) are the crimes that are linked with the top-level management representatives who are responsible to make the right decisions for the better functioning of the organization, these individuals are highly respectable as they hold a position of high repute. However, when the same individuals either under the pressure of performance or personal issues misuse the power and control vested on them due to the position they hold in the organization, take certain decisions which lead the organization into jeopardy. These individuals not only put the hard-earned money of the investors on stake but also enjoy the best of the facilities on the basis of their position. In the said article the authors have tried to answer two major questions regarding the abuse of position and manipulation of the financial statements at the struggling phase of the firm. The base of the study is convenience theory which was used to understand the concept of convenience theory for which a questionnaire based on 7 Likert scale was used in which responses of 230 MBA students were studied. The results were near to what were expected supporting the fact that individuals are misusing their position to commit WCC, supporting the concept of convenience theory being used in the study.acceptedVersio
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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