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1 – 10 of over 11000Nicole F. Stowell, Martina Schmidt and Nathan Wadlinger
The purpose of this paper is to make readers aware of the extensiveness of healthcare fraud in the USA and how it involves and affects the government, healthcare providers…
Abstract
Purpose
The purpose of this paper is to make readers aware of the extensiveness of healthcare fraud in the USA and how it involves and affects the government, healthcare providers, insurance companies, patients and the public. In addition, recommendations are made that may help control this pervasive type of fraud.
Design/methodology/approach
A range of different journal publications, information from government health institutions and law enforcement websites, healthcare fraud cases and healthcare laws are used as a basis to provide information about how fraudsters are committing healthcare fraud and how to prevent this fraud from occurring.
Findings
Despite increased funding and prosecution efforts by the government, healthcare fraud continues to be a major threat to the US economy and public. While healthcare fraud will never be eradicated, specific efforts can be deployed to help rein in these complex fraud schemes.
Practical implications
The paper provides a useful resource of information on healthcare fraud for healthcare providers, insurance companies, patients and the public that may help combat healthcare fraud and prevent financial losses.
Social implications
Every dollar saved from combating fraud could be used to improve access to more or better health services and can, thereby, save lives.
Originality/value
This paper provides recommendations regarding healthcare fraud that could help prevent this large drain on the US economy.
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Abdoulaye N’Guilla Sow, Rohaida Basiruddin, Siti Zaleha Abdul Rasid and Maizaitulaidawati Md Husin
The paper aims to provide an overview of fraud risk among Malaysian small- and medium-sized enterprises (SMEs). In particular, the authors investigate the understanding of SME…
Abstract
Purpose
The paper aims to provide an overview of fraud risk among Malaysian small- and medium-sized enterprises (SMEs). In particular, the authors investigate the understanding of SME owners and managers on fraud schemes and the usage of antifraud measures.
Design/methodology/approach
A sample of 126 Malaysian SMEs from different industries participated in this study.
Findings
The results suggest that Malaysian SMEs are exposed to a broad range of fraud schemes, yet few take actions to prevent these frauds.
Practical implications
The findings should be useful to academic researchers, entrepreneurs, regulators and others who are interested in understanding the fraud risk in small businesses.
Originality/value
This study extends and contributes to prior literature by linking the state of fraud and SMEs in developing countries.
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Sajid Iqbal and Ahmad Raza Bilal
The study aims to empirically estimate the role of public supports for energy efficiency financing and presents the way forward to mitigate the energy financing barriers that…
Abstract
Purpose
The study aims to empirically estimate the role of public supports for energy efficiency financing and presents the way forward to mitigate the energy financing barriers that incurred during the COVID-19 crisis.
Design/methodology/approach
Using the G7 countries data, the study estimated the nexus between the constructs. Generalized method of moments (GMM) and conventional increasing-smoothing asymptotic of GMM are applied to justify the study findings. Wald econometric technique is also used to robust the results.
Findings
The study findings reported a consistent role of public support on energy efficiency financing indicators, during the COVID-19 crisis period. G7 countries raised funds around 17% through public supports for energy efficiency financing, and it raised 4% of per unit energy usage to GDP, accelerated 16% energy efficiency and 24% output of renewable energy sources, during COVID-19. By this, study findings warrant a maximum support from public offices, energy ministries and other allied departments for energy efficiency optimization.
Practical implications
The study presents multiple policy implications to enhance energy efficiency through different alternative sources, such as, on-bill financing, direct energy efficiency grant, guaranteed financial contracts for energy efficiency and energy efficiency credit lines. If suggested policy recommendations are applied effectively, this holds the potential to diminish the influence of the COVID-19 crisis and can probably uplift the energy efficiency financing during structural crisis.
Originality/value
The originality of the recent study exists in a novel framework of study topicality. Despite growing literature, the empirical discussion in the field of energy efficiency financing and COVID-19 is still shattered and less studied, which is contributed by this study.
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Mark de Reuver, Tim de Koning, Harry Bouwman and Wolter Lemstra
The purpose of this paper is to explore how technological and strategic developments enable new billing processes for mobile content services.
Abstract
Purpose
The purpose of this paper is to explore how technological and strategic developments enable new billing processes for mobile content services.
Design/methodology/approach
Interviews with practitioners are used as input for designing different archetypical role division models for billing and process models. The potential of these process models to reshape the mobile industry is evaluated on three criteria: convenience for the end‐user; potential resource barriers; and the fit with strategic interests of the actors involved.
Findings
Both technological advances and the introduction of new roles and strategies in the mobile domain enable the emergence of alternative billing methods. While network operator‐centric models remain relevant in the short term, in the longer term they will co‐exist with other models in which the customer transaction is owned by the content aggregator, the content provider, the ISP or the payment provider.
Research limitations/implications
The research demonstrates the relevance of analysis at the process level in assessing the feasibility of new role division models at the value creation level.
Practical implications
The emergence of alternative billing providers is expected to change the power balance in the value network and assist in opening up the “walled garden”.
Originality/value
The analysis extends beyond existing discussions on billing in the mobile industry, which typically focus on the value network level, as the process level and the related resources are included. Moreover, the empirical data from the interviews with practitioners at various organizations provide new insights into the feasibility of these models in practice.
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The purpose of the paper is to identify the factors that have moved some regulators around the world to restructure their regulatory agencies towards an integrated information and…
Abstract
Purpose
The purpose of the paper is to identify the factors that have moved some regulators around the world to restructure their regulatory agencies towards an integrated information and communication technology (ICT) regulator.
Design/methodology/approach
This paper uses the theory of transaction costs as an analytical framework to analyze the regulatory convergence efforts of the UK, India, Malaysia, and South Africa. It relies on case study methodology to elucidate the obstacles towards a converged policy framework.
Findings
The cases show that these countries moved towards a converged regulator and laws to eliminate obsolete rules that were hampering investment and slowing competition in the ICT sector. The governments also wanted to eliminate some redundancies and simplify the rules used in regulating ICTs. For some countries the ICT regulator maintains traditional industry distinctions but others moved towards an issues‐organizing framework. The challenges included training, consultations with affected parties, changes in the law, and coping with rules that were still valid.
Practical implications
Given the rapid development of technology and the blurring boundaries of ICTs, regulators are advised to make changes to their regulatory bodies and adopt a more flexible regime of laws and regulators that are able to accommodate technological and industry changes.
Originality/value
The paper makes a unique contribution by linking the theories of collective action and transactions cost to explain why convergence of telecommunications regulation happens and the obstacles that regulatory agencies face in the process.
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It has been commonly agreed that convergence of computing technology with that of telecommunications in the early 1980s has brought a revolution to the telecommunications sector…
Abstract
It has been commonly agreed that convergence of computing technology with that of telecommunications in the early 1980s has brought a revolution to the telecommunications sector (Hudson, 1997). The traditional pattern of natural monopoly is disappearing in more and more countries, while all incumbent telecommunications operators are facing increasingly fierce competition from new market entrants. To defend their leading positions in the market, these incumbent operators are vigorously restructuring their development strategy to a more market‐originated one. The drastic improvement of British Telecom’s (BT’s) billing system is one of the most evident proofs of this change.
Juanita M. Rendon and Rene G. Rendon
The purpose of this paper is to analyze an ongoing fraud case in the US Navy involving the procurement of ship-husbanding services. The fraud acts will be analyzed from three…
Abstract
Purpose
The purpose of this paper is to analyze an ongoing fraud case in the US Navy involving the procurement of ship-husbanding services. The fraud acts will be analyzed from three perspectives–contract life cycle, internal controls and fraud schemes.
Design/methodology/approach
A data search was conducted to collect publicly available documents issued by the US Department of Justice (DOJ). A content analysis was used to analyze the fraud acts by aligning them with the contracting phase, internal control component and fraud scheme category.
Findings
The majority of the fraud occurred in the contracting phases of contract administration, followed by procurement planning and then source selection. The majority of the fraud occurred because of internal control component weaknesses in the control environment followed by information and communications. The majority of the fraud was aligned with the fraud scheme of collusion, followed by billing, cost and pricing.
Research limitations/implications
Because this is an ongoing investigation, additional DOJ information will become available and provide additional insight on the contracting phase, internal control component and fraud scheme.
Practical implications
The analysis suggests that the Navy’s lack of trained personnel, capable processes and effective internal controls result in the increased vulnerability to procurement fraud in its husbanding support services program.
Originality/value
To the best of the authors’ knowledge, this study is the first to analyze fraud through the lens of auditability theory, specifically by the contracting phase and internal control component. Public agencies can enhance fraud detection and deterrence efforts by understanding how weaknesses in contracting processes and internal controls may increase an organization’s vulnerabilities for fraudulent activities.
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– The purpose of this paper is to raise awareness about internal fraud in small businesses among small business owners, managers, and consultants.
Abstract
Purpose
The purpose of this paper is to raise awareness about internal fraud in small businesses among small business owners, managers, and consultants.
Design/methodology/approach
Recent statistics from international fraud surveys are presented, and the theory of why people commit fraud is described. The most common internal fraud schemes as identified in the international fraud surveys are explained, as well as some of the related red flags and preventative measures. Examples of actual internal frauds perpetrated in small businesses are discussed.
Findings
This paper summarizes pertinent facts that repeatedly show small businesses are most vulnerable to fraud and suffer a disproportionate median loss when compared to larger businesses. External audits by Certified Public Accountants cannot be relied upon to detect fraud. Owners, managers, and advisors are strongly encouraged to have knowledge of how fraud can affect their organizations in order to prevent or detect fraud and avoid the devastating effect it can have on the small business’s viability.
Practical implications
Fraud knowledge can help owners, managers, and advisors prevent small businesses from falling victim to fraud.
Originality/value
This paper addresses a critical issue to small businesses, but has so far been largely neglected in the literature. While large financial statement frauds receive widespread publicity, they are relatively uncommon compared to asset misappropriation fraud schemes suffered by small businesses.
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This paper, an update of that presented at the 9th IFLA Interlending and Document Supply Conference, describes the implementation of the ISO‐ILL protocol between the University of…
Abstract
Purpose
This paper, an update of that presented at the 9th IFLA Interlending and Document Supply Conference, describes the implementation of the ISO‐ILL protocol between the University of Auckland and Te Puna Interloan, and the University of Auckland and Kinetica Document Delivery (now Libraries Australia Document Delivery). It backgrounds the context and traverses a number of issues central to the ISO‐ILL implementations.
Design/methodology/approach
The article combines narrative and analysis of the projects from the perspective of each of the implementing libraries.
Findings
The authors report on various aspects of their work, including business models, anticipated and actual benefits from the implementations, testing, lessons learned and a brief look into the future. They conclude that planning and rigorous testing are significant ingredients to success and that communication to the user body is also a vital factor.
Practical implications
The work undertaken may provide other libraries with a model for similar implementations.
Originality/value
The implementation between Te Puna Interloan and the University of Auckland is the first implementation of the ISO‐ILL protocol in New Zealand and represents a major breakthrough in interlending in New Zealand. The integration of two national utilities into the one interloan management system, the University of Auckland VDX system, is believed to be the first of its kind.
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