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The asymmetric effect of environmental pollution and macroeconomic indicators on interpersonal violence across OECD countries 环境污染和宏观经济指标对经合组织国家人际暴力的不对称影响
0 LANGUAGE & LINGUISTICS Pub Date : 2023-11-06 DOI: 10.1057/s41284-023-00403-3
Alishba Hania, Farzan Yahya, Muhammad Waqas
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引用次数: 0
Are tourists being targeted? Panel data analysis of terror attacks against tourist targets 游客会成为攻击目标吗?针对游客的恐怖袭击的面板数据分析
0 LANGUAGE & LINGUISTICS Pub Date : 2023-11-02 DOI: 10.1057/s41284-023-00404-2
Shlomo O. Goldman, Yael Ram
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引用次数: 0
What really works in preventing fraud against organisations and do decision-makers really need to know? 什么能真正有效地防止针对组织的欺诈,决策者真的需要知道吗?
0 LANGUAGE & LINGUISTICS Pub Date : 2023-10-11 DOI: 10.1057/s41284-023-00402-4
Mark Button, Branislav Hock, David Shepherd, Paul M. Gilmour
Abstract An evidence base of what works using high-quality evaluations in tackling societal problems has become the norm in many spheres, including tackling traditional crime. Yet, as we show in the example of fraud faced by organisations, high-quality evaluations are not always possible, or even necessary for tackling problems effectively. Drawing on a review of over 400 research studies exploring the prevention of fraud, this paper finds a paucity of studies meeting the highest quality of standards of evaluation using the Maryland Scale. This is largely because of the barriers to implementing the Maryland Scale, given the challenges of measuring fraud, rather than because of a low quality of research per se. In the absence of high-quality evaluations, this paper uses a novel alternative to the Maryland scale to identify a range of effective tools that organisations can use to prevent fraud. Finally, the paper provides practical and theoretical reflections upon a broader problem of how and to what extent scientific evaluations of high-quality evidence are necessary in combating fraud effectively.
使用高质量的评估来解决社会问题的证据基础已经成为许多领域的规范,包括解决传统犯罪。然而,正如我们在组织面临欺诈的例子中所展示的那样,高质量的评估并不总是可能的,甚至不是有效解决问题所必需的。本文回顾了400多项探讨预防欺诈的研究,发现使用马里兰量表达到最高质量评价标准的研究很少。这在很大程度上是因为考虑到衡量欺诈的挑战,实施马里兰量表存在障碍,而不是因为研究本身的质量低。在缺乏高质量评估的情况下,本文使用了马里兰量表的一种新颖替代方法来确定组织可以用来防止欺诈的一系列有效工具。最后,本文对一个更广泛的问题提供了实践和理论反思,即如何以及在多大程度上对高质量证据进行科学评估对于有效打击欺诈是必要的。
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引用次数: 0
Profiling consumers who reported mass marketing scams: demographic characteristics and emotional sentiments associated with victimization 分析报告大众营销骗局的消费者:与受害相关的人口特征和情感情绪
0 LANGUAGE & LINGUISTICS Pub Date : 2023-09-28 DOI: 10.1057/s41284-023-00401-5
Marguerite DeLiema, Paul Witt
Abstract We examine the characteristics of consumers who reported scams to the U.S. Federal Trade Commission. We assess how consumers vary demographically across six scam types, and how the overall emotional sentiment of a consumer’s complaint (positive, negative, neutral/mixed) relates to reporting victimization versus attempted fraud (no losses). For romance, tech support, and prize, sweepstakes, and lottery scams, more older than young and middle-aged adults reported victimization. Across all scam types, consumers classified as Black, Hispanic, and Asian/Asian Pacific Islander were more likely than non-Hispanic white consumers to report victimization than attempted fraud. Relative to complaints categorized as emotionally neutral or mixed, we find that emotionally positive complaints and emotionally negative complaints were significantly associated with victimization, but that these relationships differed by scam type. This study helps identify which consumer groups are affected by specific scams and the association between emotion and victimization.
摘要:我们研究了向美国联邦贸易委员会举报诈骗的消费者的特征。我们评估了消费者在六种诈骗类型中的人口统计学差异,以及消费者投诉的总体情绪(积极、消极、中性/混合)与报告受害与欺诈未遂(无损失)之间的关系。对于爱情、技术支持、奖金、抽奖和彩票骗局,老年人比年轻人和中年人更容易受到伤害。在所有诈骗类型中,黑人、西班牙裔和亚洲/亚太岛民的消费者比非西班牙裔白人消费者更有可能报告受害,而不是企图欺诈。相对于情绪中立或混合的投诉,我们发现情绪上积极的投诉和情绪上消极的投诉与受害显著相关,但这些关系因骗局类型而异。这项研究有助于确定哪些消费者群体受到特定骗局的影响,以及情绪与受害之间的关系。
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引用次数: 0
External auditors’ use and perceptions of fraud factors in assessing fraudulent financial reporting risk (FFRR): Implications for audit policy and practice 外部审计师在评估欺诈性财务报告风险(FFRR)中对舞弊因素的使用和认知:对审计政策和实践的影响
0 LANGUAGE & LINGUISTICS Pub Date : 2023-09-23 DOI: 10.1057/s41284-023-00399-w
Rasha Kassem
Abstract This study used semi-structured interviews with twenty-four external auditors to explore how they perceive and use fraud factors when assessing fraudulent financial reporting risk in external audits. The fraud factors include top management’s motive, integrity, opportunity, rationalisation, and capabilities. The participants work for Big four audit firms and have international auditing experience, specifically in the US, the UK, Egypt, the UAE, Qatar, Bahrain, and Saudi Arabia. The findings reveal that top management’s integrity and motives are, in theory, the most critical factors in fraud risk assessment. However, a self-selection bias pushes external auditors not to evaluate these essential factors because they are too complicated to assess, and not enough guidance is provided to them by standard setters or audit firms. In turn, external auditors concentrate mainly on evaluating the opportunities to commit fraud when assessing fraud risk. This may lead to non-optimal fraud risk assessment and, ultimately, non-optimal audit quality. The findings have implications for policy, practice, and future research, later discussed.
摘要本研究采用半结构化访谈的方式对24名外部审计人员进行访谈,探讨他们在评估外部审计中的虚假财务报告风险时如何感知和使用欺诈因素。欺诈因素包括高层管理人员的动机、诚信、机会、合理化和能力。学员就职于四大审计事务所,具有国际审计经验,特别是在美国、英国、埃及、阿联酋、卡塔尔、巴林和沙特阿拉伯。研究结果表明,从理论上讲,高层管理人员的诚信和动机是欺诈风险评估中最关键的因素。然而,自我选择的偏见促使外部审计师不去评估这些基本因素,因为它们太复杂而无法评估,而且标准制定者或审计公司没有向他们提供足够的指导。反过来,外部审计人员在评估欺诈风险时主要集中于评估欺诈的机会。这可能导致非最佳的欺诈风险评估,并最终导致非最佳的审计质量。这些发现对政策、实践和未来的研究具有启示意义。
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引用次数: 0
Identifying trends and patterns in offending and victimization on Snapchat: a rapid review 识别Snapchat上冒犯和伤害行为的趋势和模式:快速回顾
0 LANGUAGE & LINGUISTICS Pub Date : 2023-09-13 DOI: 10.1057/s41284-023-00400-6
Kelly Huie, Michelle Butler, Andrew Percy
Abstract Few studies have examined crime on Snapchat despite its popularity and growing accounts of victimization occurring on the application. This study addresses this gap in knowledge by conducting a rapid review of crime on Snapchat across 18 databases. The findings indicate this area is under-researched, with only 35 articles eligible for inclusion and five focusing solely on crime on Snapchat. Nevertheless, eleven types of crimes were identified as occurring on Snapchat, including: blackmail; the sharing of private, sexual material without consent; grooming/solicitation of minors; stalking; posting threatening, intimidating or harassing material; hate crime; sharing offensive, menacing or obscene content; obtaining illicit goods; identity theft; fraud; and hacking. The findings additionally revealed some patterns in offending and victimization that are also discussed.
尽管Snapchat很受欢迎,而且在该应用程序上发生的受害事件越来越多,但很少有研究调查Snapchat上的犯罪行为。这项研究通过在18个数据库中对Snapchat上的犯罪行为进行快速审查,解决了这一知识缺口。调查结果表明,这一领域的研究不足,只有35篇文章符合纳入条件,其中5篇只关注Snapchat上的犯罪行为。尽管如此,11种类型的犯罪被确定发生在Snapchat上,包括:勒索;未经同意分享私人的、与性有关的材料;引诱/引诱未成年人;跟踪;发布威胁、恐吓或骚扰材料;仇恨犯罪;分享令人反感、威胁或淫秽的内容;获取非法货物;身份盗窃;欺诈;和黑客。研究结果还揭示了一些犯罪和受害的模式,这些模式也被讨论了。
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引用次数: 0
Socio-spatial structure of urban communities and the distribution of crime in Makurdi, Nigeria 尼日利亚马库尔迪城市社区的社会空间结构和犯罪分布
IF 1.2 0 LANGUAGE & LINGUISTICS Pub Date : 2023-09-06 DOI: 10.1057/s41284-023-00397-y
Patience Adzande
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引用次数: 0
From cross-border banditry to insurgency in the Lake Chad region: response, collaboration and conflicting interest of Lake Chad region states 从越界盗匪到乍得湖地区的叛乱:乍得湖地区各国的反应、合作和利益冲突
IF 1.2 0 LANGUAGE & LINGUISTICS Pub Date : 2023-09-05 DOI: 10.1057/s41284-023-00398-x
Aloysius-michaels Okolie, Casmir Chukwuka Mbaegbu, Ikemefuna Sunday Nwoke, S. Owonikoko
{"title":"From cross-border banditry to insurgency in the Lake Chad region: response, collaboration and conflicting interest of Lake Chad region states","authors":"Aloysius-michaels Okolie, Casmir Chukwuka Mbaegbu, Ikemefuna Sunday Nwoke, S. Owonikoko","doi":"10.1057/s41284-023-00398-x","DOIUrl":"https://doi.org/10.1057/s41284-023-00398-x","url":null,"abstract":"","PeriodicalId":47023,"journal":{"name":"Security Journal","volume":" ","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46638454","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Introducing Bayesian belief updating as a method to counter improvised explosive devices: a qualitative case study on identifying human behaviours associated with explosive chemical precursor diversion 引入贝叶斯信念更新作为对抗简易爆炸装置的方法:识别与爆炸化学前体转移相关的人类行为的定性案例研究
IF 1.2 0 LANGUAGE & LINGUISTICS Pub Date : 2023-08-21 DOI: 10.1057/s41284-023-00395-0
Gareth Collett, M. Ladyman, T. Temple, Rachael Hazael, K. McNaught
{"title":"Introducing Bayesian belief updating as a method to counter improvised explosive devices: a qualitative case study on identifying human behaviours associated with explosive chemical precursor diversion","authors":"Gareth Collett, M. Ladyman, T. Temple, Rachael Hazael, K. McNaught","doi":"10.1057/s41284-023-00395-0","DOIUrl":"https://doi.org/10.1057/s41284-023-00395-0","url":null,"abstract":"","PeriodicalId":47023,"journal":{"name":"Security Journal","volume":" ","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47225314","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The ability of place-based risk factors to predict hate crime 基于地点的风险因素预测仇恨犯罪的能力
IF 1.2 0 LANGUAGE & LINGUISTICS Pub Date : 2023-08-10 DOI: 10.1057/s41284-023-00396-z
David Mazeika, Wesley S. McCann
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引用次数: 0
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