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id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="marriage fraud"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 405</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: marriage fraud</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">405</span> Practical Limitations of the Fraud Triangle Framework in Fraud Prevention</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Alexander%20Glebovskiy">Alexander Glebovskiy</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Practitioners charged with fraud prevention and investigation strongly rely on the Fraud Triangle framework developed by Joseph T. Wells in 1997 while analyzing the causes of fraud at business organizations. The Fraud Triangle model explains fraud by elements such as pressure, opportunity, and rationalization. This view is not fully suitable for effective fraud prevention as the Fraud Triangle model provides limited insight into the causation of fraud. Fraud is a multifaceted phenomenon, the contextual factors of which may not fit into any framework. Employee criminal behavior in business organizations is influenced by environmental, individual, and organizational aspects. Therefore, further criminogenic factors and processes facilitating fraud in organizational settings need to be considered in the root-cause analysis: organizational culture, leadership style, groupthink effect, isomorphic behavior, crime of obedience, displacement of responsibility, lack of critical thinking and unquestioning conformity and loyalty. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=criminogenesis" title="criminogenesis">criminogenesis</a>, <a href="https://publications.waset.org/abstracts/search?q=fraud%20triangle" title=" fraud triangle"> fraud triangle</a>, <a href="https://publications.waset.org/abstracts/search?q=fraud%20prevention" title=" fraud prevention"> fraud prevention</a>, <a href="https://publications.waset.org/abstracts/search?q=organizational%20culture" title=" organizational culture"> organizational culture</a> </p> <a href="https://publications.waset.org/abstracts/117811/practical-limitations-of-the-fraud-triangle-framework-in-fraud-prevention" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/117811.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">300</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">404</span> Marriage Domination and Divorce Domination in Graphs</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mark%20L.%20Caay">Mark L. Caay</a>, <a href="https://publications.waset.org/abstracts/search?q=Rodolfo%20E.%20Maza"> Rodolfo E. Maza</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In this paper, the authors define two new variants of domination in graphs: the marriage and the divorce domination. A subset S ⊆ V (G) is said to be a marriage dominating set of G if for every e ∈ E(G), there exists a u ∈ V (G) such that u is one of the end vertex of e. A marriage dominating set S ⊆ V (G) is said to be a divorce dominating set of G if G\S is a disconnected graph. In this study, the authors present conditions of graphs for which the marriage and the divorce domination will take place and for which the two sets will coincide. Furthermore, the author gives the necessary and sufficient conditions for marriage domination to avoid divorce. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=domination" title="domination">domination</a>, <a href="https://publications.waset.org/abstracts/search?q=decomposition" title=" decomposition"> decomposition</a>, <a href="https://publications.waset.org/abstracts/search?q=marriage%20domination" title=" marriage domination"> marriage domination</a>, <a href="https://publications.waset.org/abstracts/search?q=divorce%20domination" title=" divorce domination"> divorce domination</a>, <a href="https://publications.waset.org/abstracts/search?q=marriage%20theorem" title=" marriage theorem"> marriage theorem</a> </p> <a href="https://publications.waset.org/abstracts/192228/marriage-domination-and-divorce-domination-in-graphs" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/192228.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">17</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">403</span> Detecting Model Financial Statement Fraud by Auditor Industry Specialization with Fraud Triangle Analysis</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Reskino%20Resky">Reskino Resky</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research purposes to create a model to detecting financial statement fraud. This research examines the variable of fraud triangle and auditor industry specialization with financial statement fraud. This research used sample of company which is listed in Indonesian Stock Exchange that have sanctions and cases by Financial Services Authority in 2011-2013. The number of company that were became in this research were 30 fraud company and 30 non-fraud company. The method of determining the sample is by using purposive sampling method with judgement sampling, while the data processing methods used by researcher are mann-whitney u and discriminants analysis. This research have two from five variable that can be process with discriminant analysis. The result shows the financial targets can be detect financial statement fraud, while financial stability can’t be detect financial statement fraud. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=fraud%20triangle%20analysis" title="fraud triangle analysis">fraud triangle analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20targets" title=" financial targets"> financial targets</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20stability" title=" financial stability"> financial stability</a>, <a href="https://publications.waset.org/abstracts/search?q=auditor%20industry%20specialization" title=" auditor industry specialization"> auditor industry specialization</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20statement%20fraud" title=" financial statement fraud "> financial statement fraud </a> </p> <a href="https://publications.waset.org/abstracts/27587/detecting-model-financial-statement-fraud-by-auditor-industry-specialization-with-fraud-triangle-analysis" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/27587.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">457</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">402</span> Computer Fraud from the Perspective of Iran's Law and International Documents</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Babak%20Pourghahramani">Babak Pourghahramani</a> </p> <p class="card-text"><strong>Abstract:</strong></p> One of the modern crimes against property and ownership in the cyber-space is the computer fraud. Despite being modern, the aforementioned crime has its roots in the principles of religious jurisprudence. In some cases, this crime is compatible with the traditional regulations and that is when the computer is considered as a crime commitment device and also some computer frauds that take place in the context of electronic exchanges are considered as crime based on the E-commerce Law (approved in 2003) but the aforementioned regulations are flawed and until recent years there was no comprehensive law in this regard; yet after some years the Computer Crime Act was approved in 2009/26/5 and partly solved the problem of legal vacuum. The present study intends to investigate the computer fraud according to Iran's Computer Crime Act and by taking into consideration the international documents. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=fraud" title="fraud">fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=cyber%20fraud" title=" cyber fraud"> cyber fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=computer%20fraud" title=" computer fraud"> computer fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=classic%20fraud" title=" classic fraud"> classic fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=computer%20crime" title=" computer crime"> computer crime</a> </p> <a href="https://publications.waset.org/abstracts/72041/computer-fraud-from-the-perspective-of-irans-law-and-international-documents" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/72041.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">332</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">401</span> Insider Fraud and its Risks to FinTechs</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Claire%20Maillet">Claire Maillet</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Insider fraud, including its various forms such as employee fraud or internal fraud, is a major financial crime threat whereby an employee defrauds (or attempts to defraud) their current, prospective or past employer. ‘Employee’ covers anyone employed by the company, including contractors, agency workers, directors and part time staff. Insider fraud is even more of a concern given the impacts of the Coronavirus pandemic and the cost-of-living crisis, which have generated multiple opportunities to commit insider fraud. Insider fraud is something that is not necessarily thought of as a significant financial crime; Without the face-to-face, ‘over the shoulder’ capabilities of staff being able to keep an eye on their employees, there is a heightened reliance on trust and transparency. With this, naturally, comes an increased risk of insider fraud. Given that the number of FinTechs is on the rise and there is a significant lack of empirically based solutions for reducing insider fraud, these are gaps in the research space that this thesis aims to fill. Finally, Kassem (2022) notes that “academic research plays a crucial role in raising awareness about fraud and researching effective methods for countering it”. Thus, this thesis may be used as an opportune tool to provide an extensive list of controls spanning detection, deterrence and prevention, that are recommended to be implemented to help combat the insider threat. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=insider%20fraud" title="insider fraud">insider fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20fraud" title=" internal fraud"> internal fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=pandemic" title=" pandemic"> pandemic</a>, <a href="https://publications.waset.org/abstracts/search?q=Covid-19" title=" Covid-19"> Covid-19</a> </p> <a href="https://publications.waset.org/abstracts/190043/insider-fraud-and-its-risks-to-fintechs" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/190043.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">22</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">400</span> Marriage, Foundation of Family Strength and the Best Opportunity for Human Existence and Relationships</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Tamriko%20Pavliashvili">Tamriko Pavliashvili</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Marriage is such an important institution of family law, which is an indicator of the development of society. Although a family can be created by the birth of a child between an unmarried couple, marriage is still the main basis for the creation of a family, during which the rights and duties imposed require legal regulation. At present, in the conditions of globalization, there are different types of marriage, although, in the main countries, it is still a union of a woman and a man, which involves voluntary cohabitation and assuming and fulfilling the norms and responsibilities established on the basis of the law. Modern society is at the stage where there is a need to create a family, and therefore marriage provides the best opportunity for relationships and existence between people. The mentioned paper about the state institution - of marriage gives us the opportunity to get more information about the existing habits and legal norms from ancient times to the modern period in Georgia, and also through comparison, we will see what the differences and commonalities were and are in the marriage law of the countries of the world and Georgia. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=marriage" title="marriage">marriage</a>, <a href="https://publications.waset.org/abstracts/search?q=family%20law" title=" family law"> family law</a>, <a href="https://publications.waset.org/abstracts/search?q=the%20union%20of%20man%20and%20woman" title=" the union of man and woman"> the union of man and woman</a>, <a href="https://publications.waset.org/abstracts/search?q=church%20law" title=" church law"> church law</a>, <a href="https://publications.waset.org/abstracts/search?q=concubinage" title=" concubinage"> concubinage</a>, <a href="https://publications.waset.org/abstracts/search?q=registered%20marriage" title=" registered marriage"> registered marriage</a>, <a href="https://publications.waset.org/abstracts/search?q=impeding%20circumstances" title=" impeding circumstances"> impeding circumstances</a>, <a href="https://publications.waset.org/abstracts/search?q=positive%20and%20negative%20conditions%20of%20marriage" title=" positive and negative conditions of marriage"> positive and negative conditions of marriage</a> </p> <a href="https://publications.waset.org/abstracts/169921/marriage-foundation-of-family-strength-and-the-best-opportunity-for-human-existence-and-relationships" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/169921.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">69</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">399</span> The Role of Gender Ideology in the Legality of Same-Sex Marriage: A Cross-National Analysis</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Amber%20Salamanca-Blazek">Amber Salamanca-Blazek</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper explores the connection between gender ideology and the legality of same-sex marriage cross-nationally. The author questions what role gender ideology plays in the cultural shift concerning same-sex marriage currently underway around the world and the variations in the legal treatment of same-sex marriage at the national level. Existing literature on gender, gender ideology, the role of gender ideology in traditional and same-sex marriage, and the extent to which this connection has previously been examined is explored. Also, the author explores the relationship between gender ideology and the legality of same-sex marriage in three countries with the differing legality of same-sex marriage - The United States, where same-sex marriage was legalized in 2015, Australia, where same-sex marriage was legalized in 2017, and Iran, where the death penalty for homosexuality still exists. A comparison of gender ideology frameworks and an analysis of the political rhetoric surrounding same-sex marriage in each country are performed. It is argued that the important role of gender ideology in the legality of same-sex marriage has been greatly ignored and is in need of increased attention to assist gay rights activists in their framework. The link of gender ideology and patriarchal authority between the gay rights movement and the women’s rights movement are subsequently discussed. The author argues that because of this linkage between movements, there is a necessity for joint frameworks. Suggestions for future research are also provided. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=gender%20ideology" title="gender ideology">gender ideology</a>, <a href="https://publications.waset.org/abstracts/search?q=same-sex%20marriage" title=" same-sex marriage"> same-sex marriage</a>, <a href="https://publications.waset.org/abstracts/search?q=same-sex%20marriage%20legality" title=" same-sex marriage legality"> same-sex marriage legality</a>, <a href="https://publications.waset.org/abstracts/search?q=women%27s%20rights%20movement" title=" women's rights movement "> women's rights movement </a> </p> <a href="https://publications.waset.org/abstracts/92130/the-role-of-gender-ideology-in-the-legality-of-same-sex-marriage-a-cross-national-analysis" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/92130.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">244</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">398</span> An Investigation into Fraud Detection in Financial Reporting Using Sugeno Fuzzy Classification</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohammad%20Sarchami">Mohammad Sarchami</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohsen%20Zeinalkhani"> Mohsen Zeinalkhani</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Always, financial reporting system faces some problems to win public ear. The increase in the number of fraud and representation, often combined with the bankruptcy of large companies, has raised concerns about the quality of financial statements. So, investors, legislators, managers, and auditors have focused on significant fraud detection or prevention in financial statements. This article aims to investigate the Sugeno fuzzy classification to consider fraud detection in financial reporting of accepted firms by Tehran stock exchange. The hypothesis is: Sugeno fuzzy classification may detect fraud in financial reporting by financial ratio. Hypothesis was tested using Matlab software. Accuracy average was 81/80 in Sugeno fuzzy classification; so the hypothesis was confirmed. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=fraud" title="fraud">fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20reporting" title=" financial reporting"> financial reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=Sugeno%20fuzzy%20classification" title=" Sugeno fuzzy classification"> Sugeno fuzzy classification</a>, <a href="https://publications.waset.org/abstracts/search?q=firm" title=" firm"> firm</a> </p> <a href="https://publications.waset.org/abstracts/82712/an-investigation-into-fraud-detection-in-financial-reporting-using-sugeno-fuzzy-classification" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/82712.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">248</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">397</span> A Study of Management Principles Incorporating Corporate Governance and Advocating Ethics to Reduce Fraud at a South African Bank</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Roshan%20Jelal">Roshan Jelal</a>, <a href="https://publications.waset.org/abstracts/search?q=Charles%20Mbohwa"> Charles Mbohwa</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In today’s world, internal fraud remains one of the most challenging problems within companies worldwide and despite investment in controls and attention given to the problem, the instances of internal fraud has not abated. To the contrary it appears that internal fraud is on the rise especially in the wake of the economic downturn. Leadership within companies believes that the more sophisticated the controls employed the less likely it would be for employees to pilfer. This is a very antiquated view as investment in controls may not be enough to curtail internal fraud; however, ensuring that a company drives the correct culture and behaviour within the organisation is likely to yield desired results. This research aims to understand how creating a strong ethical culture and embedding the principle of good corporate governance impacts on levels of internal fraud with an organization (a South African Bank). <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internal%20fraud" title="internal fraud">internal fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics" title=" ethics"> ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=reserve%20bank" title=" reserve bank"> reserve bank</a>, <a href="https://publications.waset.org/abstracts/search?q=the%20King%20Code" title=" the King Code "> the King Code </a> </p> <a href="https://publications.waset.org/abstracts/4044/a-study-of-management-principles-incorporating-corporate-governance-and-advocating-ethics-to-reduce-fraud-at-a-south-african-bank" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/4044.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">416</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">396</span> Stop Forced Child Marriage: A Comparative Global Law Analysis</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Michelle%20J.%20Miller">Michelle J. Miller</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Millions of girls are forcibly married during the transitional period between puberty and adulthood. At a stage of vulnerability; cultural practices, religious rights, and social standards place girls in a position where they are catapult into womanhood. An advocate against forced child marriage could argue that child rights, cultural rights, religious rights, right to marry, right to life, right to health, right to education, right to be free from slavery, right to be free from torture, right to consent to marriage are all violated by the practice of child marriage. This paper will present how some of these rights are violated and how they establish the need for change. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=child%20marriage" title="child marriage">child marriage</a>, <a href="https://publications.waset.org/abstracts/search?q=forced%20child%20marriage" title=" forced child marriage"> forced child marriage</a>, <a href="https://publications.waset.org/abstracts/search?q=children%27s%20rights" title=" children's rights"> children's rights</a>, <a href="https://publications.waset.org/abstracts/search?q=religious%20rights" title=" religious rights"> religious rights</a>, <a href="https://publications.waset.org/abstracts/search?q=cultural%20rights" title=" cultural rights"> cultural rights</a> </p> <a href="https://publications.waset.org/abstracts/35020/stop-forced-child-marriage-a-comparative-global-law-analysis" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/35020.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">436</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">395</span> An Exploration of Why Insider Fraud Is the Biggest Threat to Your Business</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Claire%20Norman-Maillet">Claire Norman-Maillet</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Insider fraud, otherwise known as occupational, employee, or internal fraud, is a financial crime threat. Perpetrated by defrauding (or attempting to defraud) one’s current, prospective, or past employer, an ‘employee’ covers anyone employed by the company, including board members and contractors. The Coronavirus pandemic has forced insider fraud into the spotlight, and it isn’t dimming. As the focus of most academics and practitioners has historically been on that of ‘external fraud’, insider fraud is often overlooked or not considered to be a real threat. However, since COVID-19 changed the working world, pushing most of us into remote or hybrid working, employers cannot easily keep an eye on what their staff are doing, which has led to reliance on trust and transparency. This, therefore, brings about an increased risk of insider fraud perpetration. The objective of this paper is to explore why insider fraud is, therefore, now the biggest threat to a business. To achieve the research objective, participating individuals within the financial crime sector (either as a practitioner or consultants) attended semi-structured interviews with the researcher. The principal recruitment strategy for these individuals was via the researcher’s LinkedIn network. The main findings in the research suggest that insider fraud has been ignored and rejected as a threat to a business, owing to a reluctance to admit that a colleague may perpetrate. A positive of the Coronavirus pandemic is that it has forced insider fraud into a more prominent position and giving it more importance on a business’ agenda and risk register. Despite insider fraud always having been a possibility (and therefore a risk) within any business, it is very rare that a business has given it the attention it requires until now, if at all. The research concludes that insider fraud needs to prioritised by all businesses, and even ahead of external fraud. The research also provides advice on how a business can add new or enhance existing controls to mitigate the risk. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=insider%20fraud" title="insider fraud">insider fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=occupational%20fraud" title=" occupational fraud"> occupational fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=COVID-19" title=" COVID-19"> COVID-19</a>, <a href="https://publications.waset.org/abstracts/search?q=COVID" title=" COVID"> COVID</a>, <a href="https://publications.waset.org/abstracts/search?q=coronavirus" title=" coronavirus"> coronavirus</a>, <a href="https://publications.waset.org/abstracts/search?q=pandemic" title=" pandemic"> pandemic</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20fraud" title=" internal fraud"> internal fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20crime" title=" financial crime"> financial crime</a>, <a href="https://publications.waset.org/abstracts/search?q=economic%20crime" title=" economic crime"> economic crime</a> </p> <a href="https://publications.waset.org/abstracts/174096/an-exploration-of-why-insider-fraud-is-the-biggest-threat-to-your-business" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/174096.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">64</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">394</span> Education as an Important Correlate for Age at Marriage in Bangladesh</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Forhana%20Rahman%20Noor">Forhana Rahman Noor</a>, <a href="https://publications.waset.org/abstracts/search?q=Shafia%20Jannat%20Khanam"> Shafia Jannat Khanam</a> </p> <p class="card-text"><strong>Abstract:</strong></p> A girl’s schooling is disrupted by the very act of marriage which requires her to move away from home and her school area to live with her husband’s family, according to custom and practice. Once in her new home, her husband or her in-laws decide her continuation of schooling. A plethora of research has confirmed the inter-relationship between education and age at marriage of girls. The primary data was collected from both urban and rural area in Bangladesh. The study revealed that mean age at marriage for girls was 15.69 years, as a whole and it was lower (15.21 years) in the rural area than that of the urban area (17.13 years). These readings confirm early marriage still exists. The most important determinant of age at marriage was found as low education level of the girls. The bi-variate analysis of this study discovered the relationship or association between education and age at marriage. The study also found the education level of husbands of girls has a significant effect on age at marriage of a girl. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=education" title="education">education</a>, <a href="https://publications.waset.org/abstracts/search?q=girl" title=" girl"> girl</a>, <a href="https://publications.waset.org/abstracts/search?q=age%20at%20marriage" title=" age at marriage"> age at marriage</a>, <a href="https://publications.waset.org/abstracts/search?q=correlate" title=" correlate"> correlate</a>, <a href="https://publications.waset.org/abstracts/search?q=Bangladesh" title=" Bangladesh"> Bangladesh</a> </p> <a href="https://publications.waset.org/abstracts/24125/education-as-an-important-correlate-for-age-at-marriage-in-bangladesh" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/24125.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">329</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">393</span> Marriage, Foundation of Family Strength and the Best Opportunity for Human Existence and Relationships</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Tamriko%20Pavliashvili">Tamriko Pavliashvili</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Marriage is such an important institution of family law, which is an indicator of the development of society. Although a family can be created by the birth of a child between an unmarried couple, marriage is still the main basis for the creation of a family, during which the rights and duties imposed require legal regulation. At present, in the conditions of globalization, there are different types of marriage, although in the main countries, it is still a union of a woman and a man, which involves voluntary cohabitation and assuming and fulfilling the norms and responsibilities established on the basis of the law. Modern society is at the stage where there is a need to create a family, and therefore marriage provides the best opportunity for relationships and existence between people. The mentioned paper about the state institution - marriage gives us the opportunity to get more information about the existing habits, legal norms from the ancient times to the modern period in Georgia, and also through comparison we will see what the differences and commonalities were and are in the marriage law of the countries of the world and Georgia. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=marriage" title="marriage">marriage</a>, <a href="https://publications.waset.org/abstracts/search?q=family%20law" title=" family law"> family law</a>, <a href="https://publications.waset.org/abstracts/search?q=the%20union%20of%20man%20and%20woman" title=" the union of man and woman"> the union of man and woman</a>, <a href="https://publications.waset.org/abstracts/search?q=church%20law" title=" church law"> church law</a> </p> <a href="https://publications.waset.org/abstracts/167727/marriage-foundation-of-family-strength-and-the-best-opportunity-for-human-existence-and-relationships" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/167727.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">69</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">392</span> A Study on How Insider Fraud Impacts FinTechs</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Claire%20Norman-Maillet">Claire Norman-Maillet</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Insider fraud is a major financial crime threat whereby an employee defrauds (or attempts to defraud) their current, prospective, or past employer. ‘Employee’ covers anyone employed by the company, including Board members and part-time staff. Insider fraud can take many forms, including an employee working alone or in collusion with others. Insider fraud has been on the rise since the Coronavirus pandemic and shows no signs of slowing. The objective of the research is to better understand how FinTechs are impacted by insider fraud and, therefore, how to stop it. This research will make an original contribution to the financial crime field, given the timing of this research being intertwined with the cost-of-living crisis in the UK and the global Coronavirus pandemic. This research focuses on insider fraud within FinTechs specifically, as they are arguably a modern phenomenon in the financial institutions space and have cutting-edge technology at their disposal. To achieve the research objective, the researcher held semi-structured interviews with over 20 individuals who deal with insider fraud perpetration in a practitioner, recruitment, or advisory capacity. The interviews were subsequently transcribed and analysed thematically. Main findings in the research suggest that FinTechs are arguably in the best position to combat insider fraud, given their focus on using recent technologies, as this can be used to combat the threat. However, insider fraud has been ignored owing to the denial of accepting the possibility that colleagues would defraud their employer, as well as the idea that external fraud is the most important threat. The research concludes that, whilst the technology is understandably prioritised by FinTechs for providing an agreeable customer experience, insider fraud needs to be given a platform upon which to be recognised as a significant threat to any company. Moreover, insider fraud needs to be given the same level of weighting and attention by Executive Committees and Boards as the customer experience. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=insider%20fraud" title="insider fraud">insider fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=occupational%20fraud" title=" occupational fraud"> occupational fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=COVID-19" title=" COVID-19"> COVID-19</a>, <a href="https://publications.waset.org/abstracts/search?q=COVID" title=" COVID"> COVID</a>, <a href="https://publications.waset.org/abstracts/search?q=Coronavirus" title=" Coronavirus"> Coronavirus</a>, <a href="https://publications.waset.org/abstracts/search?q=pandemic" title=" pandemic"> pandemic</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20fraud" title=" internal fraud"> internal fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20crime" title=" financial crime"> financial crime</a>, <a href="https://publications.waset.org/abstracts/search?q=economic%20crime" title=" economic crime"> economic crime</a> </p> <a href="https://publications.waset.org/abstracts/174098/a-study-on-how-insider-fraud-impacts-fintechs" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/174098.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">59</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">391</span> Child Marriage and the Law in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Kolawole-Amao">Kolawole-Amao</a>, <a href="https://publications.waset.org/abstracts/search?q=Grace%20Titilayo"> Grace Titilayo </a> </p> <p class="card-text"><strong>Abstract:</strong></p> Children are the most vulnerable members of the society. The child is a foundation of the society and he/she assures its continuity. Thus, the survival, continuity and the standard of development of human society depends upon the protection, preservation, nurture and development of the child. In other words, the rights of a child must be protected and guaranteed for the assurance of a healthy society. The law is an instrument of social change in any society as well as a potent weapon to combat crime, achieve justice for the people and protect their rights. In Nigeria, child marriage still occurs, though its prevalence varies from one region to another. This paper shall Centre on child rights under the law in Nigeria, child marriage and its impact on the child, obstacles in eliminating child marriages and measures that have been adopted as well as the role of the law and its effect in deterring child marriage in Nigeria. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=child%20rights" title="child rights">child rights</a>, <a href="https://publications.waset.org/abstracts/search?q=child%20marriage" title=" child marriage"> child marriage</a>, <a href="https://publications.waset.org/abstracts/search?q=law" title=" law"> law</a>, <a href="https://publications.waset.org/abstracts/search?q=Nigeria" title=" Nigeria"> Nigeria</a> </p> <a href="https://publications.waset.org/abstracts/37939/child-marriage-and-the-law-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/37939.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">495</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">390</span> An Assessment of the Extent and Impact of Motor Insurance Fraud Claims in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Olatokunbo%20Shoyemi">Olatokunbo Shoyemi</a>, <a href="https://publications.waset.org/abstracts/search?q=Mario%20Brito"> Mario Brito</a>, <a href="https://publications.waset.org/abstracts/search?q=Ian%20Dawson"> Ian Dawson</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In recent times, the Nigerian motor insurers have experienced high volume of motor insurance claim pay-outs and insignificant contribution to the net premium income of the Nigerian insurance market, which has been a major concern for the shareholders/stakeholders. It has been argued that there are many factors that have brought about these concerns. However, anecdotal evidence (ongoing debates among industry practitioners) suggests prevalence of fraud due to poor practices in motor insurance business in Nigeria. This study is therefore aimed to carry out an assessment of fraud in motor insurance claims as perceived by experts in the Nigerian insurance market. This study adopted a descriptive research design, and the analysis was built on a survey among insurance experts in Nigeria using a designed questionnaire. A purposive and snowball sampling were used to select our sample (N = 120) - representing a selection of all professionally qualified insurance experts in Nigeria insurance industry. The study found that Nigerian insurance experts (i) largely agree that there is a problematic level of fraud in the Nigerian motor insurance industry; (ii) perceive soft fraud to be about 3 times more common than hard fraud in the Nigerian motor insurance industry, and (iii) strongly agree there are problematic impacts from fraud on the solvency of the Nigerian motor insurers. This paper has provided an empirical understanding of the existence, extent, and impact of fraud risks within the Nigerian insurance market based on expert knowledge and insights rather than, as has often been the case, a reliance on individual anecdotes. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=claims" title="claims">claims</a>, <a href="https://publications.waset.org/abstracts/search?q=net%20premium%20income" title=" net premium income"> net premium income</a>, <a href="https://publications.waset.org/abstracts/search?q=motor%20insurance" title=" motor insurance"> motor insurance</a>, <a href="https://publications.waset.org/abstracts/search?q=soft%20fraud" title=" soft fraud"> soft fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=hard%20fraud" title=" hard fraud"> hard fraud</a> </p> <a href="https://publications.waset.org/abstracts/148212/an-assessment-of-the-extent-and-impact-of-motor-insurance-fraud-claims-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/148212.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">108</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">389</span> Harnessing Artificial Intelligence and Machine Learning for Advanced Fraud Detection and Prevention</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Avinash%20Malladhi">Avinash Malladhi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Forensic accounting is a specialized field that involves the application of accounting principles, investigative skills, and legal knowledge to detect and prevent fraud. With the rise of big data and technological advancements, artificial intelligence (AI) and machine learning (ML) algorithms have emerged as powerful tools for forensic accountants to enhance their fraud detection capabilities. In this paper, we review and analyze various AI/ML algorithms that are commonly used in forensic accounting, including supervised and unsupervised learning, deep learning, natural language processing Convolutional Neural Networks (CNNs), Recurrent Neural Networks (RNNs), Support Vector Machines (SVMs), Decision Trees, and Random Forests. We discuss their underlying principles, strengths, and limitations and provide empirical evidence from existing research studies demonstrating their effectiveness in detecting financial fraud. We also highlight potential ethical considerations and challenges associated with using AI/ML in forensic accounting. Furthermore, we highlight the benefits of these technologies in improving fraud detection and prevention in forensic accounting. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=AI" title="AI">AI</a>, <a href="https://publications.waset.org/abstracts/search?q=machine%20learning" title=" machine learning"> machine learning</a>, <a href="https://publications.waset.org/abstracts/search?q=forensic%20accounting%20%26%20fraud%20detection" title=" forensic accounting & fraud detection"> forensic accounting & fraud detection</a>, <a href="https://publications.waset.org/abstracts/search?q=anti%20money%20laundering" title=" anti money laundering"> anti money laundering</a>, <a href="https://publications.waset.org/abstracts/search?q=Benford%27s%20law" title=" Benford's law"> Benford's law</a>, <a href="https://publications.waset.org/abstracts/search?q=fraud%20triangle%20theory" title=" fraud triangle theory"> fraud triangle theory</a> </p> <a href="https://publications.waset.org/abstracts/165809/harnessing-artificial-intelligence-and-machine-learning-for-advanced-fraud-detection-and-prevention" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/165809.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">93</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">388</span> Sonic Therapeutic Intervention for Preventing Financial Fraud: A Phenomenological Study</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Vasudev%20Das">Vasudev Das</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In a global survey of more than 5,000 participants in 99 territories, PwC found a loss of $42 billion through fraud in the last 24 months. The specific problem is that private and public organizational leaders often do not understand the importance of sonic therapeutic intervention in preventing financial fraud. The study aimed to explore sonic therapeutic intervention practitioners' lived experiences regarding the value of sonic therapeutic intervention in preventing financial fraud. The data collection methods were semi-structured interviews of purposeful samples and documentary reviews, which were analyzed thematically. Four themes emerged from the analysis of interview transcription data: Sonic therapeutic intervention enabled self-control, pro-spiritual values, consequentiality mindset, and post-conventional consciousness. The itemized four themes helped non-engagement in financial fraud. Implications for positive social change include enhanced financial fraud management, more significant financial leadership, and result-oriented decision-taking in the financial market. Also, the study results can improve the increased de-escalation of anxiety/stress associated with defrauding. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=consciousness" title="consciousness">consciousness</a>, <a href="https://publications.waset.org/abstracts/search?q=consequentiality" title=" consequentiality"> consequentiality</a>, <a href="https://publications.waset.org/abstracts/search?q=rehabilitation" title=" rehabilitation"> rehabilitation</a>, <a href="https://publications.waset.org/abstracts/search?q=reintegration" title=" reintegration"> reintegration</a> </p> <a href="https://publications.waset.org/abstracts/136308/sonic-therapeutic-intervention-for-preventing-financial-fraud-a-phenomenological-study" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/136308.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">159</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">387</span> The Value of Online News: Addressing the Problem of Online Investment Fraud Crimes in Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Thapthep%20Paprach">Thapthep Paprach</a>, <a href="https://publications.waset.org/abstracts/search?q=Benya%20Lertsuwan"> Benya Lertsuwan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Investment fraud is not a new criminal, but there are still more victims during the Internet of Things era. This kind of criminal has been classified as a national and transnational financial crime problem all over the world. In Thailand, the country has also been attacked by this kind of crime. This research concerns whether the mass media that is supposed to cover news about online investment scams realized and warned Thais about this crime. Thus, this study explores the value of news about investment fraud in terms of frequency. The methodology uses web crawling from the top 5 news agency websites that have the most access. We pull out all information reporting about investment fraud. The findings revealed that the ‘Khaosod’ news agency was the first rank in reporting on investment crime. On the other hand, ‘Matichon’ was the least reported. Thairat news agencies frequently reported such criminals from midnight to very early in the morning, while other news agencies reported during the daytime. The results between the frequency of news reporting about investment fraud and the monthly number of victim reports are not correlated. Although the most cases reported to Thai police were in February 2023, but the most news reported was in January 2023. In conclusion, there might be a negative correlation between the amount of investment fraud news reported and the number of victims. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=investment%20fraud" title="investment fraud">investment fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=news%20value" title=" news value"> news value</a>, <a href="https://publications.waset.org/abstracts/search?q=online%20news%20report" title=" online news report"> online news report</a>, <a href="https://publications.waset.org/abstracts/search?q=Ponzi%20schemes" title=" Ponzi schemes"> Ponzi schemes</a>, <a href="https://publications.waset.org/abstracts/search?q=Romance%20scam" title=" Romance scam"> Romance scam</a> </p> <a href="https://publications.waset.org/abstracts/170639/the-value-of-online-news-addressing-the-problem-of-online-investment-fraud-crimes-in-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/170639.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">77</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">386</span> Cultural Biases, Cognitive Dispositions and Conception of Marriage in Indian Families: Role of Urbanization</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nandita%20Chaube">Nandita Chaube</a>, <a href="https://publications.waset.org/abstracts/search?q=S.%20S.%20Nathawat"> S. S. Nathawat</a>, <a href="https://publications.waset.org/abstracts/search?q=Shweta%20Jha"> Shweta Jha</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Keeping in view a drastic change in social and cultural scenario in India, influencing the marriage patterns, preferences and the concept of marriage, the present study examined cultural biases, cognitive dispositions and conception of marriage among Indian families hailing from urban, semi-urban and rural backgrounds. Structured interviews were conducted on 15 families of Jaipur region and its nearby villages including young adults and aged family members. The sample was comprised of both male and female family members. Qualitative analyses of interview data revealed a considerable difference amongst the families on the basis of residential background and other cultural, cognitive and conceptual levels. Hence, it is concluded that Indian families hailing from different cultural and residential backgrounds differ in their conceptions of marriage. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cognitive%20dispositions" title="cognitive dispositions">cognitive dispositions</a>, <a href="https://publications.waset.org/abstracts/search?q=cultural%20biases" title=" cultural biases"> cultural biases</a>, <a href="https://publications.waset.org/abstracts/search?q=families" title=" families"> families</a>, <a href="https://publications.waset.org/abstracts/search?q=marriage" title=" marriage"> marriage</a>, <a href="https://publications.waset.org/abstracts/search?q=urbanization" title=" urbanization"> urbanization</a> </p> <a href="https://publications.waset.org/abstracts/55109/cultural-biases-cognitive-dispositions-and-conception-of-marriage-in-indian-families-role-of-urbanization" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/55109.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">372</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">385</span> The Application of Fuzzy Set Theory to Mobile Internet Advertisement Fraud Detection</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Jinming%20Ma">Jinming Ma</a>, <a href="https://publications.waset.org/abstracts/search?q=Tianbing%20Xia"> Tianbing Xia</a>, <a href="https://publications.waset.org/abstracts/search?q=Janusz%20Getta"> Janusz Getta</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper presents the application of fuzzy set theory to implement of mobile advertisement anti-fraud systems. Mobile anti-fraud is a method aiming to identify mobile advertisement fraudsters. One of the main problems of mobile anti-fraud is the lack of evidence to prove a user to be a fraudster. In this paper, we implement an application by using fuzzy set theory to demonstrate how to detect cheaters. The advantage of our method is that the hardship in detecting fraudsters in small data samples has been avoided. We achieved this by giving each user a suspicious degree showing how likely the user is cheating and decide whether a group of users (like all users of a certain APP) together to be fraudsters according to the average suspicious degree. This makes the process more accurate as the data of a single user is too small to be predictable. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=mobile%20internet" title="mobile internet">mobile internet</a>, <a href="https://publications.waset.org/abstracts/search?q=advertisement" title=" advertisement"> advertisement</a>, <a href="https://publications.waset.org/abstracts/search?q=anti-fraud" title=" anti-fraud"> anti-fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=fuzzy%20set%20theory" title=" fuzzy set theory"> fuzzy set theory</a> </p> <a href="https://publications.waset.org/abstracts/135225/the-application-of-fuzzy-set-theory-to-mobile-internet-advertisement-fraud-detection" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/135225.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">181</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">384</span> Mothers and Moneymakers: A Case Study of How Citizen-Women Shape U.S. Marriage Migration Politics Online</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Gina%20Longo">Gina Longo</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Social media, internet technology, and affordable travel have created avenues like tourism and internet chatrooms for Western women to meet foreign partners without paid, third-party intermediaries in regions like the Middle East/North Africa (MENA) and Sub-Saharan Africa (SSA), where men from mid-level developing countries meet and marry Western women and try to relocate. Foreign nationals who marry U.S. citizens have an expedited track to naturalization. U.S. immigration officials require that “green card” petitioning couples demonstrate that their relationships are “valid and subsisting” (i.e., for love) and not fraudulent (i.e., for immigration papers). These requirements are ostensibly gender- and racially-neutral, but migration itself is not; black and white women petitioners who seek partners from these regions and solicit advice from similar others about the potential obstacles to their petitions’ success online. Using an online ethnography and textual analysis of conversation threads on a large on-line immigration forum where U.S. petitioners exchange such information, this study examines how gendered and racialized standards of legitimacy are applied to family and sexuality and used discursively online among women petitioners differently to achieve “genuineness” and define “red flags” indicating potential marriage fraud. This paper argues that forum-women members police immigration requests even before cases reach an immigration officer, and use this social media platform to reconstruct gendered and racialized hierarchies of U.S. citizenship. Women petitioners use the formal criteria of U.S. immigration in ways that reveal gender and racial ideologies, expectations for conformity to a gendered hegemonic family ideal, and policing of women’s sexual agency, fertility, and desirability. These intersectional norms shape their online discussions about the suitability of marriages and of the migration of non-citizen male partners of color to the United States. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=marriage%20fraud" title="marriage fraud">marriage fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=migration" title=" migration"> migration</a>, <a href="https://publications.waset.org/abstracts/search?q=online%20forums" title=" online forums"> online forums</a>, <a href="https://publications.waset.org/abstracts/search?q=women" title=" women"> women</a> </p> <a href="https://publications.waset.org/abstracts/96227/mothers-and-moneymakers-a-case-study-of-how-citizen-women-shape-us-marriage-migration-politics-online" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/96227.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">120</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">383</span> The Role of Information and Communication Technology in Curbing Electoral Malpractices in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fred%20Fudah%20Moveh">Fred Fudah Moveh</a>, <a href="https://publications.waset.org/abstracts/search?q=Muhammad%20Abba%20Jallo"> Muhammad Abba Jallo</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Electoral fraud remains a persistent threat to democracy in Nigeria, undermining public trust and stalling political development. This study explores the role of Information and Communication Technology (ICT) in curbing electoral fraud, focusing on its application in recent Nigerian elections. The paper identifies the main forms of electoral fraud, evaluates the effectiveness of ICT-based interventions like the Permanent Voter Card (PVC) and the Bi-modal Voter Accreditation System (BVAS), and discusses challenges such as poor infrastructure, voter intimidation, and legal inadequacies. Data was collected through structured questionnaires and interviews and analyzed using SPSS software. Results reveal that while ICT has mitigated some forms of fraud, systemic issues continue to hinder its full potential. The study concludes with recommendations for enhancing the application of ICT in Nigeria’s electoral process. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ICT" title="ICT">ICT</a>, <a href="https://publications.waset.org/abstracts/search?q=electoral%20fraud" title=" electoral fraud"> electoral fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=election%20process" title=" election process"> election process</a>, <a href="https://publications.waset.org/abstracts/search?q=Nigeria" title=" Nigeria"> Nigeria</a>, <a href="https://publications.waset.org/abstracts/search?q=political%20instability" title=" political instability"> political instability</a> </p> <a href="https://publications.waset.org/abstracts/192207/the-role-of-information-and-communication-technology-in-curbing-electoral-malpractices-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/192207.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">26</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">382</span> AI-Powered Models for Real-Time Fraud Detection in Financial Transactions to Improve Financial Security</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shanshan%20Zhu">Shanshan Zhu</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohammad%20Nasim"> Mohammad Nasim</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Financial fraud continues to be a major threat to financial institutions across the world, causing colossal money losses and undermining public trust. Fraud prevention techniques, based on hard rules, have become ineffective due to evolving patterns of fraud in recent times. Against such a background, the present study probes into distinct methodologies that exploit emergent AI-driven techniques to further strengthen fraud detection. We would like to compare the performance of generative adversarial networks and graph neural networks with other popular techniques, like gradient boosting, random forests, and neural networks. To this end, we would recommend integrating all these state-of-the-art models into one robust, flexible, and smart system for real-time anomaly and fraud detection. To overcome the challenge, we designed synthetic data and then conducted pattern recognition and unsupervised and supervised learning analyses on the transaction data to identify which activities were fishy. With the use of actual financial statistics, we compare the performance of our model in accuracy, speed, and adaptability versus conventional models. The results of this study illustrate a strong signal and need to integrate state-of-the-art, AI-driven fraud detection solutions into frameworks that are highly relevant to the financial domain. It alerts one to the great urgency that banks and related financial institutions must rapidly implement these most advanced technologies to continue to have a high level of security. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=AI-driven%20fraud%20detection" title="AI-driven fraud detection">AI-driven fraud detection</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20security" title=" financial security"> financial security</a>, <a href="https://publications.waset.org/abstracts/search?q=machine%20learning" title=" machine learning"> machine learning</a>, <a href="https://publications.waset.org/abstracts/search?q=anomaly%20detection" title=" anomaly detection"> anomaly detection</a>, <a href="https://publications.waset.org/abstracts/search?q=real-time%20fraud%20detection" title=" real-time fraud detection"> real-time fraud detection</a> </p> <a href="https://publications.waset.org/abstracts/189032/ai-powered-models-for-real-time-fraud-detection-in-financial-transactions-to-improve-financial-security" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/189032.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">42</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">381</span> Surprise Fraudsters Before They Surprise You: A South African Telecommunications Case Study</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Anson%C3%A9%20Human">Ansoné Human</a>, <a href="https://publications.waset.org/abstracts/search?q=Nantes%20Kirsten"> Nantes Kirsten</a>, <a href="https://publications.waset.org/abstracts/search?q=Tanja%20Verster"> Tanja Verster</a>, <a href="https://publications.waset.org/abstracts/search?q=Willem%20D.%20Schutte"> Willem D. Schutte</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Every year the telecommunications industry suffers huge losses due to fraud. Mobile fraud, or generally, telecommunications fraud is the utilisation of telecommunication products or services to acquire money illegally from or failing to pay a telecommunication company. A South African telecommunication operator developed two internal fraud scorecards to mitigate future risks of application fraud events. The scorecards aim to predict the likelihood of an application being fraudulent and surprise fraudsters before they surprise the telecommunication operator by identifying fraud at the time of application. The scorecards are utilised in the vetting process to evaluate the applicant in terms of the fraud risk the applicant would present to the telecommunication operator. Telecommunication providers can utilise these scorecards to profile customers, as well as isolate fraudulent and/or high-risk applicants. We provide the complete methodology utilised in the development of the scorecards. Furthermore, a Determination and Discrimination (DD) ratio is provided in the methodology to select the most influential variables from a group of related variables. Throughout the development of these scorecards, the following was revealed regarding fraudulent cases and fraudster behaviour within the telecommunications industry: Fraudsters typically target high-value handsets. Furthermore, debit order dates scheduled for the end of the month have the highest fraud probability. The fraudsters target specific stores. Applicants who acquire an expensive package and receive a medium-income, as well as applicants who obtain an expensive package and receive a high income, have higher fraud percentages. If one month prior to application, the status of an account is already in arrears (two months or more), the applicant has a high probability of fraud. The applicants with the highest average spend on calls have a higher probability of fraud. If the amount collected changes from month to month, the likelihood of fraud is higher. Lastly, young and middle-aged applicants have an increased probability of being targeted by fraudsters than other ages. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=application%20fraud%20scorecard" title="application fraud scorecard">application fraud scorecard</a>, <a href="https://publications.waset.org/abstracts/search?q=predictive%20modeling" title=" predictive modeling"> predictive modeling</a>, <a href="https://publications.waset.org/abstracts/search?q=regression" title=" regression"> regression</a>, <a href="https://publications.waset.org/abstracts/search?q=telecommunications" title=" telecommunications"> telecommunications</a> </p> <a href="https://publications.waset.org/abstracts/148124/surprise-fraudsters-before-they-surprise-you-a-south-african-telecommunications-case-study" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/148124.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">120</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">380</span> Advanced Machine Learning Algorithm for Credit Card Fraud Detection</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Manpreet%20Kaur">Manpreet Kaur</a> </p> <p class="card-text"><strong>Abstract:</strong></p> When legitimate credit card users are mistakenly labelled as fraudulent in numerous financial delated applications, there are numerous ethical problems. The innovative machine learning approach we have suggested in this research outperforms the current models and shows how to model a data set for credit card fraud detection while minimizing false positives. As a result, we advise using random forests as the best machine learning method for predicting and identifying credit card transaction fraud. The majority of victims of these fraudulent transactions were discovered to be credit card users over the age of 60, with a higher percentage of fraudulent transactions taking place between the specific hours. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=automated%20fraud%20detection" title="automated fraud detection">automated fraud detection</a>, <a href="https://publications.waset.org/abstracts/search?q=isolation%20forest%20method" title=" isolation forest method"> isolation forest method</a>, <a href="https://publications.waset.org/abstracts/search?q=local%20outlier%20factor" title=" local outlier factor"> local outlier factor</a>, <a href="https://publications.waset.org/abstracts/search?q=ML%20algorithm" title=" ML algorithm"> ML algorithm</a>, <a href="https://publications.waset.org/abstracts/search?q=credit%20card" title=" credit card"> credit card</a> </p> <a href="https://publications.waset.org/abstracts/167417/advanced-machine-learning-algorithm-for-credit-card-fraud-detection" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/167417.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">113</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">379</span> Indonesian Marriage Law Reform: A Doctrinal Research to Find the Way to Strengthen Children's Rights against Child Marriage</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Erni%20Agustin">Erni Agustin</a>, <a href="https://publications.waset.org/abstracts/search?q=Zendy%20Prameswari"> Zendy Prameswari</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The Law Number 1 Year 1974 on Marriage was issued by Indonesian Government to replace the old marriage law stipulated in Burgerlijk Wetboek inherited from the Dutch colonial. The Law defines marriage as both physical and mental bond between a man and a woman as husband and wife with the purpose to form a harmonious family based on deity. Marriage shall be conducted when determined requirements are met based on the Law. Article 7 of the Law Number 1 Year 1974 stipulates the minimum age requirement to enter into marriage, which is 19 years for men and 16 years for women. This stipulation is made to make the marriage achieve the true goal to form a happy, eternal and prosperous family. It is expected at that age, each party has a mature soul and physic. However, it is possible for those who have not reached the age to enter into marriage if there is a dispensation granted by the courts or other official designated by the parents of each party in the marriage. As many other countries in the world, Indonesia has serious problems linked with the child or underage marriage. Indonesia is one of the countries with the highest absolute numbers of child marriage. In 2012, a judicial review was filed to the Constitutional Court against the provisions of the minimum age limit in the Law Number 1 Year 1974 on Marriage. The appeal was filed in order to raise the limit of minimum age for women from 16 years to be 18 years. However, the Constitutional Court considered that the provisions on the minimum age in the Law Number 1 Year 1974 on Marriage is constitutional. At the international level, Indonesia has participated in the formulation of variety of international human rights instrument which have an impact on children, and is a party to a number of them. Indonesia ratified the CRC through Presidential Decree of the Republic of Indonesia Number 36 Year 1990 on 5 September 1990. This paper attempts to analyze three main issues. Firstly, it will scrutinize the ratio legis of the stipulation on minimum age requirement to enter into marriage in the Law Number 1 Year 1974 on Marriage. Secondly, it will discuss the conformity of Indonesian marriage law to the principles and provisions on the CRC. Last, this paper will elaborate the legal measures shall be taken to strengthen the legal protection for children against child marriage. This paper is a doctrinal research using statute, conceptual and historical approaches. This study argues that The Law-making of Indonesian marriage law influenced by religious values that live in Indonesia. With regard to the conformity of Indonesian marriage law with the CRC, Indonesia is facing the issue of the compatibility of its respective national law with the CRC. Therefore, the legal measures that have to be taken are to review and amend the Indonesian Marriage Law to provide better protection for the children against underage marriage. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=child%20marriage" title="child marriage">child marriage</a>, <a href="https://publications.waset.org/abstracts/search?q=children%E2%80%99s%20rights" title=" children’s rights"> children’s rights</a>, <a href="https://publications.waset.org/abstracts/search?q=indonesian%20marriage%20law" title=" indonesian marriage law"> indonesian marriage law</a>, <a href="https://publications.waset.org/abstracts/search?q=underage%20marriage" title=" underage marriage"> underage marriage</a> </p> <a href="https://publications.waset.org/abstracts/67237/indonesian-marriage-law-reform-a-doctrinal-research-to-find-the-way-to-strengthen-childrens-rights-against-child-marriage" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/67237.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">200</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">378</span> Customer Experiences and Perspectives on Mobile Money Service Fraud: A Case Study of the University of Education, Winneba</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mavis%20Ofosuah%20Asante">Mavis Ofosuah Asante</a>, <a href="https://publications.waset.org/abstracts/search?q=Abena%20Abokoma%20Asemanyi"> Abena Abokoma Asemanyi</a>, <a href="https://publications.waset.org/abstracts/search?q=Belinda%20Osei-mensah"> Belinda Osei-mensah</a>, <a href="https://publications.waset.org/abstracts/search?q=Stephen%20Osei%20Akyiaw"> Stephen Osei Akyiaw</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The study examined mobile money service fraud experiences and perspectives on control practices at University of Education, Winneba. The objectives of the study included to examine the forms of MoMo fraud strategies experienced by customers of MoMo on UEW Campus, to examine and classify the main perpetrators of the MoMo fraud among UEW students as well as the framework for fraud detection put together by the Telco’s and consumers on UEW Campus. The study adopted the case study research design. The purposive sampling technique was used to select the UEW Campus. Using the convenience sampling technique, five respondents were sampled for the study. The outcome of the in-depth interviews conducted revealed Mobile money fraud was committed in various forms, such as anonymous calls and text messages from scammers, fraudsters calling to deceive subscribers that they are to deliver goods from abroad or from a close relative under false pretexts. Finally, fraudsters sending false cash-out messages to merchants for authorization of which the physical cash is issued by the merchant to the fraudster without the equivalent e-cash. Mobile money fraud has been perpetuated in diverse forms such as mobile money network systems fraud, false promotion fraud, and reversal of erroneous transactions, fortuitous scams, and mobile money agents' fraud. Finally, the frameworks that have been used to detect mobile money fraud include the display of national identifies cards for the transaction, digital identification systems, the use of firewall to protect mobile money accounts, effective information technology architecture for mobile money services, reporting of mobile money fraud to telecoms and the sanctioning of mobile money fraudsters. The study suggested there should be public education and awareness creation on the activities of mobile money fraudsters in Ghana by telecommunication companies in conjunction with the National Communications Authority and the Bank of Ghana. The study, therefore, concluded that the menace of mobile money fraud threatens the integrity of the mobile money financial services. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=mobile%20money" title="mobile money">mobile money</a>, <a href="https://publications.waset.org/abstracts/search?q=fraud" title=" fraud"> fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=telecommunication" title=" telecommunication"> telecommunication</a>, <a href="https://publications.waset.org/abstracts/search?q=merchant" title=" merchant"> merchant</a> </p> <a href="https://publications.waset.org/abstracts/172229/customer-experiences-and-perspectives-on-mobile-money-service-fraud-a-case-study-of-the-university-of-education-winneba" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/172229.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">79</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">377</span> A Qualitative Investigation on the Effect of COVID-19 on the Views Concerning Marriage and Divorce</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Leman%20Korkmaz">Leman Korkmaz</a>, <a href="https://publications.waset.org/abstracts/search?q=Bahar%20Bahtiyar-Saygan"> Bahar Bahtiyar-Saygan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Objective: The COVID-19 pandemic has been affecting the whole world since the beginning of 2020. In addition to health-related and financial effects, there seem to be significant psychological effects as well, among them those related to people’s views and representations of marriage and divorce. Background: Although various impacts of COVID-19 have been investigated since the beginning of the pandemic, there is a limited number of studies on its effects concerning relationships. This research aims to understand how the COVID-19 pandemic affects the views on and representations of marriage and divorce by conducting two studies. Method: In the first study, one-to-one semi-structured interviews were conducted with 31 participants (20 single and 11 married individuals) to investigate their evaluations regarding the effect of COVID-19 on people’s views of marriage in general and their own views of marriage in particular. In the second study, 298 entries on the most frequently used online social platform in Turkey (EkşiSözlük) under two separate headings for COVID-19 impact on marriage and divorce were analyzed, and meaningful thematic units were formed. Results: The findings of the thematic analysis indicated that participants mostly mentioned both the positive and negative effects of COVID-19 on the views and representations of marriage. There were both common (e.g., loneliness, violence, etc.) and distinct (e.g., sexuality, positive and negative effects on attitudes towards marriage, etc.) thematic units between the results of the two studies. Implications: There are considerable implications discussed in light of the literature on Terror Management Theory, Attachment Theory, stress research, and growth perspective. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=COVID-19%20pandemic" title="COVID-19 pandemic">COVID-19 pandemic</a>, <a href="https://publications.waset.org/abstracts/search?q=divorce" title=" divorce"> divorce</a>, <a href="https://publications.waset.org/abstracts/search?q=marriage" title=" marriage"> marriage</a>, <a href="https://publications.waset.org/abstracts/search?q=relationships" title=" relationships"> relationships</a>, <a href="https://publications.waset.org/abstracts/search?q=representations" title=" representations"> representations</a>, <a href="https://publications.waset.org/abstracts/search?q=views" title=" views"> views</a> </p> <a href="https://publications.waset.org/abstracts/146237/a-qualitative-investigation-on-the-effect-of-covid-19-on-the-views-concerning-marriage-and-divorce" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/146237.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">77</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">376</span> A Comparative Study on Occupational Fraud and Prosecution</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Michelle%20Odudu">Michelle Odudu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Ghana and Nigeria are known for their high levels of Occupational Fraud in public offices. The governments of both countries have emphasised their commitment to reducing the losses caused to the state by pledging their allegiance to the counter-fraud agencies to help tackle Occupational Fraud. Yet it seems that the prosecution of such cases is ineffective as high-profile fraudsters can operate with immunity and their cases remain unprosecuted. This research project was based on in-depth examinations of 50 occupational fraud cases involving high-profile individuals in both countries. In doing so, it established the characteristics of those who were prosecuted; the extent to which prosecutions were effectively managed; the barriers to effective prosecutions; and the similarities or differences between the occurrences in both countries. The aim of the project is to examine the practice of and barriers to prosecution of large-scale occupational fraud of those in senior public positions in Ghana and Nigeria. The study drew on the experiences of stakeholders such as defence and prosecution barristers, academics, and fraud analysts via semi-structured interviews and questionnaires. 13 interviews were conducted in Ghana and in Nigeria, where respondents were recruited using a snowball approach. Questionnaires were physically distributed: 20 of the staff at EOCO and 10 to NGO staff in Ghana; 6 and 5 came back, respectively. The empirical data collected suggests that there is no lack of will on the agencies’ part to at least commence proceedings. However, various impediments hamper a successful completion of prosecution. Challenges were more evident in Nigeria, where agencies are less effective at retrieving stolen assets and changing social norms. This is further compounded by several cultural and political factors, which create limitations leaving many cases ‘still pending’. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=comparative" title="comparative">comparative</a>, <a href="https://publications.waset.org/abstracts/search?q=prosecution" title=" prosecution"> prosecution</a>, <a href="https://publications.waset.org/abstracts/search?q=punishment" title=" punishment"> punishment</a>, <a href="https://publications.waset.org/abstracts/search?q=international" title=" international"> international</a>, <a href="https://publications.waset.org/abstracts/search?q=whitecollar" title=" whitecollar"> whitecollar</a>, <a href="https://publications.waset.org/abstracts/search?q=fraud" title=" fraud"> fraud</a> </p> <a href="https://publications.waset.org/abstracts/153285/a-comparative-study-on-occupational-fraud-and-prosecution" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/153285.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">132</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=marriage%20fraud&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=marriage%20fraud&page=3">3</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=marriage%20fraud&page=4">4</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=marriage%20fraud&page=5">5</a></li> <li class="page-item"><a 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