Control fraud, gambling for resurrection, and moral hazard: Accounting for white-collar crime in the savings and loan crisis

This paper reviews the relevant literature regarding the role of control fraud, or major frauds committed by controlling organizational insiders, in the savings and loan crisis. Using both economics and criminological concepts, it contrasts the claims made by “fraud minimalists” with those who saw fraud playing a significant role in the crisis. The paper concludes that the economics-based official history of the debacle that sees moral hazard and gambling for resurrection as responsible for major financial losses is not supported by the empirical data generated by criminological research.     

虚假支付令案件的司法规制

中国民事诉讼法中规定的督促程序,由于程序构造上的严重缺陷,使其在司法实践中脱离了立法目的,往往被一些当事人所利用,达到迅速转移财产、逃避债务的目的。要使这一程序真正发挥快速解决纠纷的目的,必须修改相关法律规定,构建科学合理的审查程序和救济程序,建立案外人的权利保护机制。     

Searching for contaminants

Decision theory is applied to the problem of identifying a small fraction of observations that contaminate a random sample from a specified distribution. The uncertainty about the parameters that characterise the contamination is addressed by sensitivity analysis. The analyst's (or the client's) perspective and priorities are incorporated in the analysis by ranges of plausible loss functions. An application to fraud detection is presented.     

Risk and the welfare state

The British welfare state developed as a state-centred response to the problem of handling the risks encountered in a typical life-course. The influential work of Giddens and others implies that the traditional welfare state is under attack from two directions: a changing international politico-economic environment limits the freedom of national governments to pursue independent policies involving relatively high taxation to finance social spending. At the same time, changes in the experience of risk and declining confidence in the expertise of welfare state planners and professionals undermine support for state-centred solutions. This approach fails to acknowledge that available non-state services are often inadequate to meet many everyday life risks and that the authority of private sector advisers, insurers and professionals is also increasingly open to question. This article discusses whether people reject welfare state solutions to problems of risk in the context of research on the perceptions and behaviour of people buying or selling their homes, considering provision for long-term care needs and defrauding social security carried out by the ESRC's Economic Beliefs and Behaviour programme. Individual responses endorse the continued provision of state welfare in order to meet unprovided risks alongside disenchantment with the record of both state and private professionals and planners and awareness that state retrenchment requires greater individual responsibility for meeting one's own needs. The theory of risk society requires development to recognize that citizens are not necessarily alienated from state welfare.     

商品房买卖与"消法"第49条的法律适用研究

作为新的消费热点,商品房买卖应当适用《消法》第49条。因为从可行性来看,其符合《消法》第49条适用范围的 要求:“为生活消费需要”和“有欺诈行为”;从必要性来看,它既是保护消费者权益的需要;又是房地产业健康发展和建 立诚实、信用原则的需要。     

Fraud survival in nonprofit organizations: Empirical evidence

This study examines the survival of nonprofit organizations after the discovery of a fraud. Literature on nonprofit fraud claims that fraud has a destructive impact on nonprofit organizations. This study is the first to provide empirical evidence of the impact of fraud on a nonprofit organization's survival, and to analyze the significance of underlying organizational and fraud factors. An analysis of 115 nonprofit organizations experiencing a fraud shows that over one fourth of these organizations did not survive at least 3 years beyond the publication of the fraud, a rate considerably higher than the typical nonprofit failure rate. This article investigates the characteristics of surviving organizations and finds that older and larger organizations are more likely to survive, indicating the liabilities of newness and smallness hold in fraud survival situations. In cases where an executive‐level perpetrator committed the fraud, or where the organization victimized the public, the organization was less likely to survive. These findings suggest nonprofit organizations, particularly those that are new or small, could benefit by implementing governance policies and procedures that are consistent with those employed by more established organizations.     

Preventing Credit-Card Fraud: A Goal-Setting and Prompting Intervention to Increase Cashiers’ ID-Checking Behavior

A goal-setting and prompting intervention was promoted by a restaurant manager to increase the frequency of cashiers’ ID-checking behavior. An A-B-A (Baseline-Intervention-Withdrawal) reversal design at one of two restaurants showed that the socially-valid intervention increased the percentage of ID-checked purchases significantly from 2.4% at Baseline to 35.8% during the Intervention phase. ID checking decreased slightly to 30.6% during the Withdrawal phase, showing maintenance of the target behavior. The percentage of ID-checked purchases at the control restaurant was almost nonexistent throughout the 18-week study.     

标准构建、就业动机和欺瞒预防——发达国家社会救助的经验及其对上海的意义

本文是一项以文献评述为基础的定性研究,研究对象主要是西方发达国家的社会救助制度.本文详述了这些国家在社会救助标准构建和调整、平衡救助和就业动机以及欺瞒预防等方面的积极做法和成功经验,并简要地谈论了这些经验对上海的社会救助制度改进的意义,这也是本文的主要目的.     

论企业管理中的“诚信”与兵法中的“诡道”

人无信不立,企业不讲诚信同样会失去精神根基,偏离前进中的正确方向,随时可能翻船。诡道常见于兵法和军事战争中,敌对各方不惜一切运用欺诈之术置对方于死地或降服对方。在日益激烈的市场竞争中,商场如战场。正确领会"诡道"的本质要义,在符合法律、制度的前提下,可以应用奇谋妙计,灵活多变地进行商业竞争。片面强调"诚信"或胡乱使用"诡道",都会使企业陷入困境之中。因此,如何正确处理二者的关系是值得企业管理者们思考的问题。     

Integrated statistical and decision models for multi-stage health care audit sampling

Health care audits are crucial in managing the government insurance programs that are estimated to have losses amounting to billions of dollars every year. Statistical methods such as sampling have long been used to handle their size and complexity. Sampling from health care claims data can benefit from multi-stage approaches, especially when the evaluation of the tradeoffs between precision and cost is important. The use of decision models could facilitate health care auditors and policy makers make the best use of these sampling outputs. This paper proposes an integrated multi-stage sampling and decision-making framework that enables auditors address the tradeoffs between audit costs and expected overpayment recovery. We illustrate the framework and discuss insights utilizing a variety of overpayment scenarios for payment populations including U.S. Medicare Part B claims payment data.