File #2327: "2018_Book_FraudAndCorruption.pdf"
Testo
1|Dedication|5
1|Foreword|6
1|Acknowledgments|8
1|Contents|9
1|About the Editors|11
1|Contributors|12
1|Part I Introduction: Fraud and Corruption|17
2|Introduction: Overview of Major Types of Fraud and Corruption|19
3|Introduction|19
3|Public Corruption Initiatives|20
3|Types of Corruption Investigated by the FBI Initiative|21
4|Prison Corruption|21
4|Border Corruption|21
4|Corruption Relating to Elections|22
4|Corruption in the Corporate World|22
4|Globalization of Corruption|23
4|International Corruption|24
3|Fraud|24
3|Difference between Fraud and Corruption|25
3|Types of Fraud|26
3|Amount of Fraud|26
3|Targeting Individuals and Groups|27
3|Elderly Victims of Fraud|28
3|Identity Theft|30
3|Amount of Identity Theft|31
3|Summary|32
3|References|33
2|Fraud and Corruption: A European Perspective|36
3|Introduction|36
3|Relationship of Corruption, Terrorism, Organized Crime, and White-Collar Crime|37
3|Corruption, Organized Crime, White-Collar Crime, and Fraud|38
3|Definition of Corruption|38
3|Types of Corruption|40
4|Systemic Corruption|40
4|Individual Corruption|41
3|Terrorism and Corruption|41
3|Combatting Terrorism and Organized Crime|42
3|The Corruption Perception Index of Transparency International: 2016|43
3|Definition and Dimensions of Organized Crime|44
3|Fields of Organized Crime|48
3|Definition of White-Collar Crime and Fraud|48
3|Austrian Definition of White-Collar Crime|49
3|Crime against Payment Systems|49
4|Fraud in Opening Bank Accounts|49
4|Fraud through Mediation: “Ghost Money Operations”|50
4|Fraud through False or Stolen Securities|50
4|Fraud through Checks, Check Cards, and Credit Cards|51
4|Fraud Using Debit Card Machines: Bankomats|52
4|Fraud with Credit Cards|52
4|Counterfeiting Banknotes and Photocopied Money|52
4|Falsification of Documents and Identity Cards|53
4|Money Laundering|53
4|Computer Crime and Telemarketing Crime|54
3|Summary|54
3|References|56
2|Convenience Theory on Crime in the Corporate Sector|58
3|Introduction|58
3|Convenience Orientation|59
3|Desire for Profits|61
3|Organizational Opportunity|63
3|Deviant Behavior|69
3|References|72
2|Identifying and Preventing Gray Corruption in Australian Politics|76
3|Introduction|76
3|Gray Corruption|76
3|The Australian Context|77
3|Gray Corruption Cases|79
4|Misuse of Politicians’ Expense Accounts|79
4|Wasteful Expenditures and Pork Barreling|83
4|Gifts and Benefits|85
4|Lies and False Promises|86
4|Cronyism and Nepotism|86
4|Political Donations and Undue Influence|87
3|Addressing the Problem: Ways Forward|88
3|Summary|92
3|References|93
4|Legal Cases|96
2|Fraud and Fraudulent Business Practices Related to the East Japan Earthquake|97
3|Disasters Caused by the East Japan Earthquake on March 11, 2011|97
3|Police Activities Soon after the Disasters|98
3|Warning against Fraud Soon after the East Japan Earthquake|99
3|Fraud Soon after the East Japan Earthquake|99
4|Fraud Related to Collection of Donation for Those Suffering Damage|100
5|Fraud Related to Repair of Damaged Homes|100
4|Fraud about the Sale of Goods|101
5|Fraud Related to Activity by Fake Medical Doctors|101
4|Embezzlement of Relief Supplies|101
3|Fraud by Solicitation to Fund Fake Investments|102
3|Fraud by Taking Advantage of Support Systems for Sufferers|103
3|Fraud Related to Simplified Procedures to Receive a Subsidy|104
4|Fraud against Support Systems for Small and Medium-Sized Enterprises|104
3|Remittance Fraud|105
3|Fraud by Members of Boryokudan (Japanese Gangsters’ Group)|107
4|Fraud Committed by Boryokudan Members after the East Japan Earthquake|108
4|Fraud Committed by a Boryokudan Member at Damaged Places|108
4|Fraud to Exploit Companies|109
4|Scandal of Infinity|110
4|Scandal of a Company to Produce PET Bottles of Mineral Water|111
4|Scandal of an Organization Supporting Regional Development in Tokyo|111
4|Scandal of the Support Association for Sufferers of the East Japan Earthquake and Nuclear Disaster in Tokyo|111
4|Scandal of Fujihisa Construction Company in Ishinomaki City in Miyagi|113
4|Scandal of Techno-Labo Company in Ibaraki Prefecture|114
4|Scandal of BGB Company in Osaka City|114
4|Scandal of Ando-Hazama Construction Company|115
3|Exposure of Bid-Rigging|116
4|Bid-Rigging by 30 Civil Engineering and Constructing Companies in Chiba|116
4|Bid-Rigging by Companies to Construct an Agricultural House|117
4|Bid-Rigging by Road Repair Companies in Tohoku District|118
4|Bid-Rigging by a Road Repair Company in Kanto District|119
3|Bid-Rigging by Major Construction Companies|119
3|Summary|120
3|References|121
2|Fraud and Corruption in the Healthcare Sector in the United States|122
3|Introduction: Fraud|122
3|Medical Insurance Fraud|125
3|Social Security Disability Program|126
3|Workers’ Compensation Insurance|127
3|Fraud Committed by Suppliers of Health Services|128
3|Fraud by Healthcare Providers|129
3|Investigation and Prosecution of Fraud in Healthcare and Other Social Security Programs|132
3|Prosecution of Healthcare/Workers Compensation Fraudsters|134
3|Summary|134
3|References|136
2|Corruption and Fraud in Policing|138
3|Introduction|138
3|History of Corruption in NYPD|140
3|Importance of Police Culture|142
3|Typical Treatment of Newly Exposed Corruption|144
3|Police Agency Treatment of Whistleblowers|145
3|What can Be Done?|147
3|Summary|148
3|References|149
2|Fraud and Corruption in Times of Disaster|151
3|Introduction|151
3|Fraud, Corruption, and Organized Crime during Economic Depression and Political Instability|155
3|Terrorism, Organized Crime, Fraud, and Corruption Relating to Disasters|156
3|Common Types of Fraud/Corruption during and after Disasters|158
3|Fraud in the Financial Enterprise|158
3|Insurance Fraud (Health, Home, Life)|160
3|Identity Impersonation and Identity Theft|161
3|Prevention of Fraud Relating to Disasters|161
3|Legislation|163
3|Preventing Fraud during and after Natural Disasters|164
3|Summary|165
3|References|168
1|Part II Introduction: Methods to Prevent Fraud and Corruption|170
2|Fraud and Corruption in the Insurance Industry: An Austrian Perspective|172
3|Introduction|172
4|Basics of Insurance|173
3|Insurance Fraud|173
4|Legal Provisions against Insurance Fraud in Austria|174
3|Understanding the Psychological Aspect of Insurance Fraud Motivation|174
4|Organization of the Insurance Business in Austria|175
4|Dimensions of Insurance Fraud in Austria|176
4|Types of Crime Affecting Private Insurance Industry|176
4|Types of Insurance Fraud in Austria|177
4|Profile of the Offenders|177
3|Fight Against Insurance Fraud|178
4|Indicators of Insurance Fraud|178
4|Methods to Recognize Fraud|179
4|Strategies of Insurance Companies|179
4|Central Information Bureau (ZIS)|179
4|Strategies of Police|181
3|Methods of Prevention|182
4|The Public Image of the Insurance Industry|183
4|Involving the Public in the Prevention of Insurance Fraud|183
3|Innovations for the Prevention of Fraud|186
3|The Traditional Approach to Preventing Fraud|187
3|Summary: A Need for International Co-Operation|188
3|References|190
2|Challenges in Controlling, Combating, and Preventing Corruption in Developing Countries|191
3|Introduction|191
3|Corruption Conceptualization in Developing Countries|193
4|Principal-Agent explanation of Corruption in Developing Countries|194
4|Patron-Client Explanation of Corruption in Developing Countries|196
3|Political Will to Combat Corruption in Developing Countries|198
4|Political Will|199
4|Characteristics of Political Will in Developing Countries|200
4|Regime Type and Political Will|203
4|Indicators of Political Will|205
4|Challenges in the Realization of Anti-corruption Political Will|207
3|Challenges in Combating Corruption in Developing Countries|208
3|Corruption Prevention|213
4|Citizens Accept Corruption as a Necessary Evil and They Adapt to It|214
3|International Organizations and Corruption Prevention Projects|215
3|Conclusion|217
3|References|219
2|Fraud Examiners in Private Investigations of White-Collar Crime|222
3|Introduction|222
3|Private Internal Investigations|224
3|Reasons for Private Investigations|226
3|Private Fraud Examinations|228
3|Financial Crime Specialists|229
3|Certified Fraud Examiners|231
3|Police Versus Internal Investigations|233
3|Investigative Thinking Styles|235
3|Evaluation of Investigations|239
3|References|243
2|Combating Political Corruption: The Case of Armenia in the Context of the United Nations Convention Against Corruption|245
3|Introduction|245
4|Methodology|248
4|Corruption in Armenia|249
4|Key Actors for Anti-corruption Activities|252
4|Civil Society in Armenia|254
3|Limitations Hindering Civil Society’s Participation in the Implementation of the UNCAC|255
3|Article 9 Public Procurement and Management of Public Finances|259
3|Article 20 Illicit Enrichment|260
4|Article 26 Liability of Legal Persons|261
3|Article 33 Protection of Reporting People (Whistle-Blowers)|262
3|Conclusion|263
3|Notes and References|264
3|References|265
2|Systemic Corruption: Weapons of the Twenty-First Century, Organized Crime and the Mafia|270
3|Introduction|270
3|Systemic Corruption|274
3|Countering Corruption|276
3|Corruption in the European Union and Italy|278
3|Summary|280
3|References|281
2|Perspectives on Fraud and Corruption in the Future|283
3|Introduction|283
3|Political Corruption|285
3|Changes in the Perception of Corruption|285
3|Political Corruption During Times of Change and Crisis|287
3|Fraud and Corruption Relating to the Financial, Corporate Sector|289
3|Definition of Fraud|290
3|Fraud and Corruption in the Construction and Building Trades|293
3|Fraud and Corruption: Prospects for the Future|293
3|Methods to Prevent and Control Fraud and Corruption|295
3|Summary|297
3|References|299
1|Index|301
1|Foreword|6
1|Acknowledgments|8
1|Contents|9
1|About the Editors|11
1|Contributors|12
1|Part I Introduction: Fraud and Corruption|17
2|Introduction: Overview of Major Types of Fraud and Corruption|19
3|Introduction|19
3|Public Corruption Initiatives|20
3|Types of Corruption Investigated by the FBI Initiative|21
4|Prison Corruption|21
4|Border Corruption|21
4|Corruption Relating to Elections|22
4|Corruption in the Corporate World|22
4|Globalization of Corruption|23
4|International Corruption|24
3|Fraud|24
3|Difference between Fraud and Corruption|25
3|Types of Fraud|26
3|Amount of Fraud|26
3|Targeting Individuals and Groups|27
3|Elderly Victims of Fraud|28
3|Identity Theft|30
3|Amount of Identity Theft|31
3|Summary|32
3|References|33
2|Fraud and Corruption: A European Perspective|36
3|Introduction|36
3|Relationship of Corruption, Terrorism, Organized Crime, and White-Collar Crime|37
3|Corruption, Organized Crime, White-Collar Crime, and Fraud|38
3|Definition of Corruption|38
3|Types of Corruption|40
4|Systemic Corruption|40
4|Individual Corruption|41
3|Terrorism and Corruption|41
3|Combatting Terrorism and Organized Crime|42
3|The Corruption Perception Index of Transparency International: 2016|43
3|Definition and Dimensions of Organized Crime|44
3|Fields of Organized Crime|48
3|Definition of White-Collar Crime and Fraud|48
3|Austrian Definition of White-Collar Crime|49
3|Crime against Payment Systems|49
4|Fraud in Opening Bank Accounts|49
4|Fraud through Mediation: “Ghost Money Operations”|50
4|Fraud through False or Stolen Securities|50
4|Fraud through Checks, Check Cards, and Credit Cards|51
4|Fraud Using Debit Card Machines: Bankomats|52
4|Fraud with Credit Cards|52
4|Counterfeiting Banknotes and Photocopied Money|52
4|Falsification of Documents and Identity Cards|53
4|Money Laundering|53
4|Computer Crime and Telemarketing Crime|54
3|Summary|54
3|References|56
2|Convenience Theory on Crime in the Corporate Sector|58
3|Introduction|58
3|Convenience Orientation|59
3|Desire for Profits|61
3|Organizational Opportunity|63
3|Deviant Behavior|69
3|References|72
2|Identifying and Preventing Gray Corruption in Australian Politics|76
3|Introduction|76
3|Gray Corruption|76
3|The Australian Context|77
3|Gray Corruption Cases|79
4|Misuse of Politicians’ Expense Accounts|79
4|Wasteful Expenditures and Pork Barreling|83
4|Gifts and Benefits|85
4|Lies and False Promises|86
4|Cronyism and Nepotism|86
4|Political Donations and Undue Influence|87
3|Addressing the Problem: Ways Forward|88
3|Summary|92
3|References|93
4|Legal Cases|96
2|Fraud and Fraudulent Business Practices Related to the East Japan Earthquake|97
3|Disasters Caused by the East Japan Earthquake on March 11, 2011|97
3|Police Activities Soon after the Disasters|98
3|Warning against Fraud Soon after the East Japan Earthquake|99
3|Fraud Soon after the East Japan Earthquake|99
4|Fraud Related to Collection of Donation for Those Suffering Damage|100
5|Fraud Related to Repair of Damaged Homes|100
4|Fraud about the Sale of Goods|101
5|Fraud Related to Activity by Fake Medical Doctors|101
4|Embezzlement of Relief Supplies|101
3|Fraud by Solicitation to Fund Fake Investments|102
3|Fraud by Taking Advantage of Support Systems for Sufferers|103
3|Fraud Related to Simplified Procedures to Receive a Subsidy|104
4|Fraud against Support Systems for Small and Medium-Sized Enterprises|104
3|Remittance Fraud|105
3|Fraud by Members of Boryokudan (Japanese Gangsters’ Group)|107
4|Fraud Committed by Boryokudan Members after the East Japan Earthquake|108
4|Fraud Committed by a Boryokudan Member at Damaged Places|108
4|Fraud to Exploit Companies|109
4|Scandal of Infinity|110
4|Scandal of a Company to Produce PET Bottles of Mineral Water|111
4|Scandal of an Organization Supporting Regional Development in Tokyo|111
4|Scandal of the Support Association for Sufferers of the East Japan Earthquake and Nuclear Disaster in Tokyo|111
4|Scandal of Fujihisa Construction Company in Ishinomaki City in Miyagi|113
4|Scandal of Techno-Labo Company in Ibaraki Prefecture|114
4|Scandal of BGB Company in Osaka City|114
4|Scandal of Ando-Hazama Construction Company|115
3|Exposure of Bid-Rigging|116
4|Bid-Rigging by 30 Civil Engineering and Constructing Companies in Chiba|116
4|Bid-Rigging by Companies to Construct an Agricultural House|117
4|Bid-Rigging by Road Repair Companies in Tohoku District|118
4|Bid-Rigging by a Road Repair Company in Kanto District|119
3|Bid-Rigging by Major Construction Companies|119
3|Summary|120
3|References|121
2|Fraud and Corruption in the Healthcare Sector in the United States|122
3|Introduction: Fraud|122
3|Medical Insurance Fraud|125
3|Social Security Disability Program|126
3|Workers’ Compensation Insurance|127
3|Fraud Committed by Suppliers of Health Services|128
3|Fraud by Healthcare Providers|129
3|Investigation and Prosecution of Fraud in Healthcare and Other Social Security Programs|132
3|Prosecution of Healthcare/Workers Compensation Fraudsters|134
3|Summary|134
3|References|136
2|Corruption and Fraud in Policing|138
3|Introduction|138
3|History of Corruption in NYPD|140
3|Importance of Police Culture|142
3|Typical Treatment of Newly Exposed Corruption|144
3|Police Agency Treatment of Whistleblowers|145
3|What can Be Done?|147
3|Summary|148
3|References|149
2|Fraud and Corruption in Times of Disaster|151
3|Introduction|151
3|Fraud, Corruption, and Organized Crime during Economic Depression and Political Instability|155
3|Terrorism, Organized Crime, Fraud, and Corruption Relating to Disasters|156
3|Common Types of Fraud/Corruption during and after Disasters|158
3|Fraud in the Financial Enterprise|158
3|Insurance Fraud (Health, Home, Life)|160
3|Identity Impersonation and Identity Theft|161
3|Prevention of Fraud Relating to Disasters|161
3|Legislation|163
3|Preventing Fraud during and after Natural Disasters|164
3|Summary|165
3|References|168
1|Part II Introduction: Methods to Prevent Fraud and Corruption|170
2|Fraud and Corruption in the Insurance Industry: An Austrian Perspective|172
3|Introduction|172
4|Basics of Insurance|173
3|Insurance Fraud|173
4|Legal Provisions against Insurance Fraud in Austria|174
3|Understanding the Psychological Aspect of Insurance Fraud Motivation|174
4|Organization of the Insurance Business in Austria|175
4|Dimensions of Insurance Fraud in Austria|176
4|Types of Crime Affecting Private Insurance Industry|176
4|Types of Insurance Fraud in Austria|177
4|Profile of the Offenders|177
3|Fight Against Insurance Fraud|178
4|Indicators of Insurance Fraud|178
4|Methods to Recognize Fraud|179
4|Strategies of Insurance Companies|179
4|Central Information Bureau (ZIS)|179
4|Strategies of Police|181
3|Methods of Prevention|182
4|The Public Image of the Insurance Industry|183
4|Involving the Public in the Prevention of Insurance Fraud|183
3|Innovations for the Prevention of Fraud|186
3|The Traditional Approach to Preventing Fraud|187
3|Summary: A Need for International Co-Operation|188
3|References|190
2|Challenges in Controlling, Combating, and Preventing Corruption in Developing Countries|191
3|Introduction|191
3|Corruption Conceptualization in Developing Countries|193
4|Principal-Agent explanation of Corruption in Developing Countries|194
4|Patron-Client Explanation of Corruption in Developing Countries|196
3|Political Will to Combat Corruption in Developing Countries|198
4|Political Will|199
4|Characteristics of Political Will in Developing Countries|200
4|Regime Type and Political Will|203
4|Indicators of Political Will|205
4|Challenges in the Realization of Anti-corruption Political Will|207
3|Challenges in Combating Corruption in Developing Countries|208
3|Corruption Prevention|213
4|Citizens Accept Corruption as a Necessary Evil and They Adapt to It|214
3|International Organizations and Corruption Prevention Projects|215
3|Conclusion|217
3|References|219
2|Fraud Examiners in Private Investigations of White-Collar Crime|222
3|Introduction|222
3|Private Internal Investigations|224
3|Reasons for Private Investigations|226
3|Private Fraud Examinations|228
3|Financial Crime Specialists|229
3|Certified Fraud Examiners|231
3|Police Versus Internal Investigations|233
3|Investigative Thinking Styles|235
3|Evaluation of Investigations|239
3|References|243
2|Combating Political Corruption: The Case of Armenia in the Context of the United Nations Convention Against Corruption|245
3|Introduction|245
4|Methodology|248
4|Corruption in Armenia|249
4|Key Actors for Anti-corruption Activities|252
4|Civil Society in Armenia|254
3|Limitations Hindering Civil Society’s Participation in the Implementation of the UNCAC|255
3|Article 9 Public Procurement and Management of Public Finances|259
3|Article 20 Illicit Enrichment|260
4|Article 26 Liability of Legal Persons|261
3|Article 33 Protection of Reporting People (Whistle-Blowers)|262
3|Conclusion|263
3|Notes and References|264
3|References|265
2|Systemic Corruption: Weapons of the Twenty-First Century, Organized Crime and the Mafia|270
3|Introduction|270
3|Systemic Corruption|274
3|Countering Corruption|276
3|Corruption in the European Union and Italy|278
3|Summary|280
3|References|281
2|Perspectives on Fraud and Corruption in the Future|283
3|Introduction|283
3|Political Corruption|285
3|Changes in the Perception of Corruption|285
3|Political Corruption During Times of Change and Crisis|287
3|Fraud and Corruption Relating to the Financial, Corporate Sector|289
3|Definition of Fraud|290
3|Fraud and Corruption in the Construction and Building Trades|293
3|Fraud and Corruption: Prospects for the Future|293
3|Methods to Prevent and Control Fraud and Corruption|295
3|Summary|297
3|References|299
1|Index|301