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Book part
Publication date: 24 June 2011

Michael Levi

A number of approaches might be taken to the relationship between economic crises and white-collar crimes. One is to review the role that white-collar crimes played in causing…

Abstract

A number of approaches might be taken to the relationship between economic crises and white-collar crimes. One is to review the role that white-collar crimes played in causing economic crisis, but this is legally problematic. This chapter begins with a discussion of social reaction to different forms of white-collar crime, and then goes on to examine briefly the evidence for the impact of the economic crisis on levels of frauds. The core argument is that the economic crisis did affect social and official reaction to some frauds – though the impact of this may be temporary – but that unlike most “law and order” issues, politicians around the world have typically downplayed fears of elite criminality and serious misconduct. Most reactions to white-collar crime reflect longer-term populist sentiments that prioritize offenses such as identity theft and fraud. Furthermore, there is little evidence that the Global Financial Crisis did much to increase the risk of fraud, though it is easy to misattribute the revelation of longer-running frauds to the crisis instead of to the fact that the recession smoked them out of the woodwork.

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Economic Crisis and Crime
Type: Book
ISBN: 978-0-85724-801-5

Book part
Publication date: 27 January 2012

Debra Bateman and Julie Willems

A social and cultural expectation that Information Communication Technologies (ICT) should be ubiquitous within peoples' daily lives is apparent. Connecting generational groups…

Abstract

A social and cultural expectation that Information Communication Technologies (ICT) should be ubiquitous within peoples' daily lives is apparent. Connecting generational groups with a specific set of technological attributes also assumes the ways that particular groups of students should be able/do “naturally” use emergent mobile and social technologies. Moreover, the use of social networking technologies is evident in a number of ways within higher education (HE) pedagogies. As part of the suite of possibilities in Web 2.0, Facebook is used in a number of ways to support communications within and between institutions and their students as well as a mechanism for teaching and learning within specific units of study.

The chapter commences with a broad discussion about social sharing software of Web 2.0, specifically Facebook, as a potential teaching and learning tool in HE contexts. We traverse recent exemplars and discourses surrounding the use of social technologies for the purposes of HE. It is clear from the literature that while there is much excitement at the possibilities that such technologies offer, there are increasing anxieties across institutional and individual practitioners, in regard to possible consequences of their use.

Through autoethnographic methodology, this chapter showcases potentials and challenges of Facebook in HE. Through the use of constructed scenarios, the authors describe occurrences that necessitate increasing professional development and vigilance online. Some of the issues highlighted within this chapter include blurring of professional and personal life world boundaries, issues of identity theft and vandalism, cyberstalking and bullying, working in the public domain, and questions of virtual integrity.

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Misbehavior Online in Higher Education
Type: Book
ISBN: 978-1-78052-456-6

Book part
Publication date: 7 October 2019

Saeed J. Roohani and Xiaochuan Zheng

With recent increases in cybersecurity incidents, it is imperative to supplement current accounting curriculum, equip accounting graduates with sufficient knowledge and skills to…

Abstract

With recent increases in cybersecurity incidents, it is imperative to supplement current accounting curriculum, equip accounting graduates with sufficient knowledge and skills to assess cybersecurity risk, and learn about controls to mitigate such risks. In this chapter, the authors describe 10 teaching modules, supported by 10 professionally produced video series. The authors developed these videos for educating students on cybersecurity and the videos are available free to instructors from other institutions who wish to use them. The videos are filled with insights and advice from our two experts – one a former hacker and the other an experienced cybersecurity professional. This dialogue between two different sides provides a rich discussion that leads to answering many questions that people often have about cybersecurity. Further, in Exhibit 1, this chapter offers a framework for characterizing and analyzing some recent publicized data-breach cases, which can supplement discussion on cybersecurity modules. Instructors can add more cases to this source overtime. Finally, the authors share the analysis of feedback from students who went through the series. The results suggest that the students show interest in the topic, and videos helped them better understand the complexity of cybersecurity risk and controls.

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78973-394-5

Keywords

Book part
Publication date: 19 July 2022

Peterson Kitakogelu Ozili

Purpose: This chapter revisits digital financial inclusion as an international development agenda and discusses everything you need to know about digital financial inclusion…

Abstract

Purpose: This chapter revisits digital financial inclusion as an international development agenda and discusses everything you need to know about digital financial inclusion.

Methodology: This chapter uses conceptual discourse methodology to explain digital financial inclusion.

Findings: This chapter identifies the definitions of digital financial inclusion, the goal of digital financial inclusion, the components of digital financial inclusion, the types of providers of digital financial services, the instruments for digital financial inclusion, the benefits of digital financial inclusion, the risks of digital financial inclusion, and the regulatory issues associated with digital financial inclusion. It also proposes suggestions on how to make digital financial inclusion work for the good of all. This chapter concludes by offering some implications for policymaking and practice in the digital finance ecosystem.

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Big Data: A Game Changer for Insurance Industry
Type: Book
ISBN: 978-1-80262-606-3

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Abstract

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Understanding Financial Risk Management, Third Edition
Type: Book
ISBN: 978-1-83753-253-7

Abstract

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Transforming Information Security
Type: Book
ISBN: 978-1-83909-928-1

Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

Book part
Publication date: 25 October 2023

Ali Katouzian Bolourforoush and Hamid Jahankhani

Banking traces back to 2000 BC in Assyria, India and Sumeria. Merchants used to give grain loans to farmers and traders to carry goods between cities. In ancient Greece and Roman…

Abstract

Banking traces back to 2000 BC in Assyria, India and Sumeria. Merchants used to give grain loans to farmers and traders to carry goods between cities. In ancient Greece and Roman Empire, lenders in temples, provided loans, and accepted deposits while performed change of money. The archaeological evidence uncovered in India and China corroborates this. The major development in banking came predominantly in the mediaeval, Renaissance Italy, with the major cities Florence, Venice and Genoa being the financial centres. Technology has become an inherent and integral part of our lives. We are generating a huge amount of data in transfer, storage and usage, with greater demands of ubiquitous accessibility, inducing an enormous impact on industry and society. With the emergence of smarter cities and societies, the security challenges pertinent to data become greater, impending impact on the consumer protection and security. The aim of this chapter is to highlight if SSI and passwordless authentication using FIDO-2 protocol assuage security concerns such as authentication and authorisation while preserving the individual's privacy.

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Technology and Talent Strategies for Sustainable Smart Cities
Type: Book
ISBN: 978-1-83753-023-6

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Book part
Publication date: 1 October 2020

Tim Gorichanaz

Identity often comes up in discussions of information experience, just as it is an increasingly salient concept in today's political landscape. What does identity mean? Oftentimes…

Abstract

Identity often comes up in discussions of information experience, just as it is an increasingly salient concept in today's political landscape. What does identity mean? Oftentimes identity is assumed to mean social identity, or membership in a social group. We can also discern personal identity, emphasizing a person's uniqueness. Compare aA (social identity) and a = a (personal identity). In essence, identity is a relationship of equivalence. Of course, no two entities are exactly equal, if only because they occupy different points in space. Identification then requires abstraction, or discerning what particular aspects of a thing matter for the purposes at hand. Two industrially produced products can be said to be identical if we ignore differences in space and accidents of production. Likewise, a person can identify with a social group if the only features of that person that matter (for the moment) are those which characterize the social group. When a person says they identify with X or as Y, they are making a claim about what matters to them in defining their self right now – because experience itself is pointing out some aspects of existence that matter to a person (that are attended to by that person) at a particular time. Information can contribute to a person's identity in that it helps a person discover what aspects of their self matter to them; this mattering in turn influences one's future information seeking and use.

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Information Experience in Theory and Design
Type: Book
ISBN: 978-1-83909-368-5

Keywords

Book part
Publication date: 29 February 2008

Sara Murphy

In Poetic Justice, Martha Nussbaum (1996) offers one version of an argument frequently repeated in the history of law-and-literature scholarship; to wit, that the literary…

Abstract

In Poetic Justice, Martha Nussbaum (1996) offers one version of an argument frequently repeated in the history of law-and-literature scholarship; to wit, that the literary imagination performs a salutary function with regard to many domains of modern public life. While law and economics are governed by logics of bureaucratic rationality and utilitarian calculus, literature, in particular the novel, presents a counterdiscourse, inviting us to empathize with others, expanding our moral sense, emphasizing the importance of affect and imagination in the making of a just, humane, and democratic society. Nussbaum's broad goal is a commendable one; concerned that “cruder forms of economic utilitarianism and cost-benefit analysis that are…used in many areas of public policy-making and are frequently recommended as normative for others” are, in effect, dehumanizing, she argues for the importance to public life of “the sort of feeling and imagining called into being” by the experience of reading literary texts (1996, p. 3). This sort of feeling and imagining, Nussbaum explains, fosters sympathetic understanding of others who may be quite different from us and a deepened awareness of human suffering.

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Special Issue Law and Literature Reconsidered
Type: Book
ISBN: 978-1-84950-561-1

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