Conclusion

This concluding chapter highlights the efforts put into reducing tax crimes. It starts with the socio-economic impact of the COVID-19 pandemic on budget deficits and optimisation of tax collection and reducing the tax gap. The Anti-Money Laundering (AML) framework and anti-tax fraud framework in the EU laid the foundation for future legislation and policy to counter tax crimes across Europe. Case studies, focus groups, and workshops found that interagency and international cooperation in fighting tax crimes fronted significant constraints, such as data exchange, joint investigations, collaborative asset confiscations, and sanctions. The chapter then discusses the findings from the PROTAX project to expound its point on legal regimes being made across Europe. It suggests that developing a holistic tax enforcement eco-system is needed instead of just tinkering with legal provisions. © U Turksen, D Vozza, R Kreissl, and F Rasmouki 2023.

Rising Cybercrime on Social Media during Covid pandemic and its Impact on Digital Marketing

Covid pandemic brought a significant change in the way people learn, entertain, interact and conduct business. With people working and socializing remotely, social media usage skyrocketed and provided a fertile ground to cybercriminals to exploit the platforms and its users. This paper will explore the rising trend of cybercrime on social media, including specific types of cybercrime such as phishing scams, impersonation and misinformation. The paper will also discuss about the parties mostly affected by cybercrimes. Additionally, the paper will delve into the impact of increase in cybercrime on digital marketing, including the challenges faced by businesses. Overall the paper aims to provide a comprehensive overview of the current state of cybercrime media during the covid pandemic and how it is impacting the overall society and digital markets all together.

How Frauds in Times of Crisis Target People

While there are no new frauds, internet technology provides new opportunities for fraudsters by facilitating volumes of attacks that law enforcement then struggles to address. Moreover, since context can affect how potential victims respond to frauds, crisis context influences how fraudsters design frauds. This article assesses fraudsters' fraud design strategies during two external crisis events that impacted Australia: The Black Summer Bushfires that occurred from September 2019 to March 2020 and the onset and first year of the COVID-19 pandemic that occurred from January 2020 through January 2021. Targets, during these crises, were more likely to be vulnerable according to Steinmetz's model victim for social engineering framework. This study shows that, in both crises, fraudsters deployed the social engineering techniques of "authority” and "scarcity,” techniques that are more likely to be successful based solely on initial contact. Fraudsters designed their requests to be easily actioned and crafted their scams to reference very recent events as the external crisis events evolved. Thus, they targeted broad audiences with minimal personal involvement. Furthermore, this study shows that fraudsters, when disseminating their scams via social media outlets, attempted to build "social proof” to expand their potential victim pool to include the marks' social circles.

Understanding Academic Fraud: The Role of Dark Triad Personality and Situational Factor

Academic fraud is a perennial problem, and the Covid-19 pandemic has exacerbated it with most universities moving to online learning. We conducted a survey with 259 students from three universities about their perceptions of academic fraud in online learning. This article examines whether individual factors drawing from the dark triad of personality and three situational factors: academic integrity culture, academic fraud ambiguity, and pressure, influence the intention to engage in academic fraud. Using partial least square-structural equation modeling, the results show that academic integrity culture, pressure, and the dark triad of personality significantly affect students' intention to engage in academic fraud. The implication of such findings is discussed. [ FROM AUTHOR] Copyright of Journal of Criminal Justice Education is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full . (Copyright applies to all s.)

Stacking Classifier-based Automated Insurance Fraud Detection System

During the Covid-19 pandemic, the insurance industry's digital shift quickened, resulting in a surge in insurance fraud. To combat insurance fraud, a system that securely manages and monitors insurance processes must be built by combining a machine learning classification framework with a web application. Examining and identifying fraudulent features is a frequent method of detecting fraud, but it takes a long time and can result in false results. One of these issues is addressed by the proposed solution. By digitalizing the paper-based workflow in insurance firms, this paper intends to improve the efficiency of the existing approach. This method also aimed to improve the present approach's data management by integrating a web application with a machine learning stacking classifier framework experimented on a linear regression-based iterative imputed data for detecting fraud claims and making the entire claim processing and documentation process more robust and agile. © 2022 IEEE.

Factors Affecting Consumer Behaviour during COVID-19:A Case Study in Bangladesh

Customer shopping behaviour has changed and people are becoming used to accessing, using and adapting to online shopping rather than visiting stores physically due to COVID-19 restrictions. It is not known how long the trend will last but it can be observed that there will be changes in current and future models in almost every business around the world. According to the 'Motivation-need theory' (1943), every individual considers five (5) key elements to fulfil their needs. It includes physiological survival, safety, love, esteem, and self-actualization. The big question is why consumers act differently during the global pandemic, which does not support Maslow's 'Motivation-need theory'. It might be the panic situation all over the world, frustration of losing jobs, mental stress while isolated and many other factors that are making consumers act differently while shopping from e-commerce or different social media platform. This research study aims to examine the factors affecting consumer behaviour toward online purchasing during COVID-19 in Bangladesh. . © 2023 IEEE.

Where is science heading? The main challenges before today's scientists?

Anecdotal and historical accounts of science suggest that in earlier times, researchers pursued science more as a hobby at their own pace with support and encouragement from patrons and communities. This leads to inequality in scientific research, where some fields and researchers may have an easier time obtaining funding and resources, while other fields and researchers may lack this support, making it difficult to conduct meaningful research. Progress of science needs efforts from the researchers with a poly-disciplinary mindset as well as mono-disciplinary strengths.[[5]] The role of science is evident to everyone from the recent example, i.e., protecting eight billion people from the devastating effects of COVID-19 pandemic. Millions of researchers are now pursuing science as opposed to thousands and hundreds of researchers in the earlier periods of science. [Extracted from the article] Copyright of Drying Technology is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full . (Copyright applies to all s.)

DEMOCRACY AMID CRISES: Polarization, Pandemic, Protests, and Persuasion

Among the more fraught election years in recent history, 2020 transpired amid four interlaced crises: the COVID-19 pandemic, an economic recession and uneven recovery, a racial reckoning, and a crisis of democratic legitimacy that culminated in the riot at the Capitol on January 6, 2021, and widespread belief among Republicans that the election had been stolen from Donald Trump. Democracy amid Crises explains how these forces and the media messaging through which they were filtered shaped the election and post-election dialogue, as well as voter perceptions of both, with worrisome potential consequences for democracy. The book spotlights not one but several electorates, each embedded in a distinctive informational environment. The four crises affected these electorates differently, partly because the unique constellations of media in which they were advertently and inadvertently enmeshed contained dissimilar messages from the campaigns and other sources of influence. Awash in distinctive message streams, the various electorates adopted divergent perspectives on the crises, candidates, and state of the country. As a result, understanding voting behavior and attitudes about the events that followed requires an analysis of both the distinctive electorates and the informational environments that enveloped them. Importantly, our findings raise fundamental questions about the nation's future, occasioned by the contest over whether the 2020 presidential election was fairly and freely decided and by worrisome responses to the reality that the country's citizenry is becoming more multiracial, multiethnic, and, on matters religious, agnostic. © Oxford University Press 2023.

Mitigating the Risk of Digital Financial Exploitation.

The article by Zhang and colleagues in this issue of The Journal calls attention to an important but underrecognized problem facing today's seniors and their loved ones. The risk of digital financial exploitation, particularly in the wake of the COVID-19 pandemic, has risen considerably in recent years and continues to rise today. Zhang et al. provide a helpful analysis of assessment tools currently available to forensic psychiatrists for the evaluation of financial capacity. Although many of these tools were not originally intended to encompass technologically based transactions, the risks of fraud and scams associated with payment apps, social media, and electronic fund transfers are considerable and growing. Fraudsters frequently target vulnerable older adults, and victims have lost large sums through some of the more prevalent schemes. Several strategies can help to mitigate the risk of severe losses and to increase the likelihood that lost assets can be recovered. Proactive education through increased awareness will prove helpful, but given the growing sophistication of modern digital cons, such as romance scams, increased technological safeguards are warranted in the setting of reduced financial capacity. When losses do occur, there are some resources for recovery and for filing complaints against perpetrators.

Toward an Intelligent Blockchain IoT-Enabled Fish Supply Chain: A Review and Conceptual Framework.

The fish industry experiences substantial illegal, unreported, and unregulated (IUU) activities within traditional supply chain systems. Blockchain technology and the Internet of Things (IoT) are expected to transform the fish supply chain (SC) by incorporating distributed ledger technology (DLT) to build trustworthy, transparent, decentralized traceability systems that promote secure data sharing and employ IUU prevention and detection methods. We have reviewed current research efforts directed toward incorporating Blockchain in fish SC systems. We have discussed traceability in both traditional and smart SC systems that make use of Blockchain and IoT technologies. We demonstrated the key design considerations in terms of traceability in addition to a quality model to consider when designing smart Blockchain-based SC systems. In addition, we proposed an Intelligent Blockchain IoT-enabled fish SC framework that uses DLT for the trackability and traceability of fish products throughout harvesting, processing, packaging, shipping, and distribution to final delivery. More precisely, the proposed framework should be able to provide valuable and timely information that can be used to track and trace the fish product and verify its authenticity throughout the chain. Unlike other work, we have investigated the benefits of integrating machine learning (ML) into Blockchain IoT-enabled SC systems, focusing the discussion on the role of ML in fish quality, freshness assessment and fraud detection.

Work-from-home and the risk of securities misconduct

In the wake of the global pandemic, a challenge for CEOs and boards is to set a stakeholder-acceptable organizational balance between remote and traditional office working. However, the risks of work-from-home are not yet fully understood. We describe competing theories that predict the effect on misconduct of a corporate shift to work-from-home. Using internal bank data on securities traders we exploit lockdown variation induced by emergency regulation of the Covid-19 pandemic. Our difference-in-differences analysis reveals that working from home lowers the likelihood of securities misconduct;ultimately those working from home exhibit fewer misconduct alerts. The economic significance of these changes is large. Our study makes an important step toward understanding the link between the balance of work locations and the risk that comes with this tradeoff. © 2023 The Authors. European Financial Management published by John Wiley & Sons Ltd.

Explore the Potential for Tourist Scams in Indonesia

This study aims to explore the potential for tourist scams that have occurred in the tourism industry. This research uses a bibliometric system. The data source comes from Scopus and SINTA indexed papers. The number of documents used is 110 papers. Based on the results of the study shows that there are 28 tourist scam schemes. Of the 28 schemes, price scams are the most common schemes in 48 papers. Other methods, such as corruption (38 documents), service scams (34 articles), fake products/souvenirs (23 articles), and food scams (30 papers). Meanwhile, in Indonesia, there were 17 tourist scam schemes found.

DATA ANALYTIC TOOLS RELATING TO SELECTED COVID-19 PANDEMIC FRAUDS

This research provides information related to the use of data analytic tools for preventing and detecting COVID-19 pandemic frauds. The IRS-CI (Internal Revenue Service - Criminal Investigation) Agency continues to conduct investigations involving billions with these frauds. With the data analytic tools, people can be stopped from fraudulently taking advantage the government during critical life or death times.

FRAUDS DO NOT PAUSE FOR A PANDEMIC

The COVID-19 pandemic has created global hardship on individuals and businesses alike. This paper provides a brief history of the frauds and scams discovered over the pandemic period of 2020 through 2022. During this difficult period, fraudsters continued to wreak havoc using trickery and deception to cause financial harm to both individuals and businesses. This paper begins with a brief examination of the COVID-19 timeline and various agencies definitions of fraud. Next, the authors discuss key pieces of legislation passed during the COVID-19 years. The final portion of this paper contains a brief summary of various pandemic-era frauds including an examination of the first COVID-19 fraud that was discovered in 2020. Several material frauds from 2020 through 2022 will conclude the review.

Innovation to limit seafood fraud post-COVID-19.

Seafood is an important source of protein and micronutrients, but fishery stocks are increasingly under pressure from both legitimate and illegitimate fishing practices. Sustainable management of our oceans is a global responsibility, aligning with United Nations Sustainable Development Goal 14, Life Below Water. In a post-COVID-19 world, there is an opportunity to build back better, where locally sourced food via transparent supply chains are ever-more important. This article summarises emerging research of two innovative case studies in detecting and validating seafood provenance; and using alternative supply chains to minimise the opportunity for seafood fraud in a post-COVID-19 world.

Anti-Fraud Analysis during the COVID-19 Pandemic: A Global Perspective

The ongoing coronavirus disease 2019 (COVID-19) pandemic has brought unexpected economic downturns and accelerated digital transformation, leading to stronger financial fraud motives and more complicated fraud schemes. Although scholars, practitioners, and regulators have begun to focus on the new characteristics of financial fraud, a systematic and effective anti-fraud strategy during the pandemic still needs to be explored. This paper comprehensively analyzes the lessons of anti-fraud that we should learn from the COVID-19 pandemic. By exploring the complex motives and schemes of fraud, we summarize the characteristics of financial fraud activities and further analyze the regulatory challenges posed by financial fraud during the outbreak. To better cope with the fraudulent activities during the pandemic, policy proposals on how to improve the supervision of financial fraud activities are put forward. In particular, the panoramic data and graph-based techniques are powerful tools for future fraud detection.

Case report on enormous economic losses caused by fraud from Japan to the world

This paper reports case studies on economic injustice or fraud in Japan, the US, the EU, the UK, and Moldova respectively. This paper is intended to alert governments and leaders of the international community to fraud. A literature review on fraud was conducted. First, this paper presents recent fraud cases related to COVID-19 and why cases are increasing in Japan. Digitization and digital governance can reduce instances of fraud. In order to improve or enhance digitization and digital governance, artificial intelligence (AI) and the role of council with expert scientists will be critical in Japan. Malicious scammers are already using AI to commit fraud, but we and our defenders in the world are hardly using AI. In general, the less digitization and AI governance, the more fraudulent it becomes. Second, the fraud problem is an international issue. This is because the largest fraud case in a generation, in which hundreds of billions of US dollars were stolen, was reported in the US. Similar fraud cases have been reported in the EU, the UK respectively. World leaders do not recognize the enormous economic losses caused by fraud due to fraud deviancy attenuation and the circle of attenuation is widening. There is a lack of investment in countermeasures, the number of reports is low and the circle of attenuation is widening. Governments and the international community need to cooperate, share tools and help each other against organized scammers.

Voting technology, democracy, and propaganda: Ontological considerations for the 2020 presidential election

The 2020 United States Presidential election was considered one of the most tumultuous political contests in the 21st century. During an international pandemic, travel restrictions and social distancing requirements created uncertainty about whether to vote in person or via absentee-mail-in ballot. The present study sought to investigate how voters experience different technologies in the 2020 United States Presidential election. Selected concepts in media ecology supplemented Fox and Alldred's (2013) framework for new materialist inquiry to explore the technical material characteristics of voting technology and the discursive elements of voter fraud propaganda. By tracing the history of voting technologies and voter fraud propaganda, the analysis argued that the vast array of technologies and experiences of voting in the 2020 election rendered the idea of an archetypal or monolithic voting method insufficient. Therefore, the present study suggests an ontological revision for the ways we conceptualize the relationship between voters, voting technologies, and democracy writ large. (PsycInfo Database Record (c) 2023 APA, all rights reserved)

Towards an ethical and trustworthy of virtual work environment in current workplace

It is constructed via community interchange philosophy, a research observes an impact related to relational or informational work environment over ethical business as well job involvement through corporate crises affected via pandemic of COVID-19. A works examination was conducted via freshly printed articles for locating studies concerning ethics of work environment and COVID-19 in current worldwide market. Including strategy of best practice with current circumstances, explain current learning basis, gap during practice & zones which might need improvement and further study. Outcomes indicate that to control such increase related to pandemic of COVID-19 did increase remoting working workplace with virtual work situation. Such outcomes can produce a necessity of experiential investigation for an impact related to virtual work environment as well as active behaviors for supporting such requirements or consequences related to persons that might be around red zone that or feeling misuse or abandonment although defensive, socially isolating and once occupied within a situation in social-distancing is mandatory. Research is established by analysis or assessment related to issued researches ae well as current workplace circumstances none of different forms of study. Small is common regarding ethical woke environment practice in era related to COVID-19, remote working, social-distancing or remote-working. research enhances body related to awareness within field. © 2023 University of Bahrain. All rights reserved.

There are higher levels of conspiracy beliefs in more corrupt countries

In four studies, I found evidence that people living in countries with higher levels of corruption have a greater tendency for conspiracy ideation. In Study 1 (21 countries, N = 20,207), participants living in more corrupt countries reported having higher COVID‐19 and generic conspiracy beliefs. Study 2 (25 countries, N = 4935), Study 3 (25 countries, N = 24,424), and Study 4 (24 countries, N = 5973) replicated the same finding. Internal meta‐analysis suggested that this association remained significant after adjusting for other relevant cross‐country differences. Studies 1 and 2, but not 3 and 4, also showed that corruption moderated the association between individuals' gullibility (i.e., lack of education) and their conspiracy beliefs, and this association was significant only in low‐corruption countries. The findings suggest that country‐level corruption breeds conspiracy beliefs and moderates the effect of individuals' gullibility on conspiracy beliefs.