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Article
Publication date: 1 January 2012

Mark Button, Jim Gee and Graham Brooks

The purpose of this paper is to provide evidence, from the analysis of 132 fraud risk measurement exercises, of the average costs and rates of fraud. It advocates greater…

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3348

Abstract

Purpose

The purpose of this paper is to provide evidence, from the analysis of 132 fraud risk measurement exercises, of the average costs and rates of fraud. It advocates greater use of more accurate measurement which if monitored and repeated can secure reductions which could amount to a new competitive advantage.

Design/methodology/approach

This paper has analysed 132 fraud risk measurement exercises from nine countries in a range of different sectors. Only those which assess a statistically valid sample which have sought and examined information indicating the presence of fraud, error or correctness in each case within that sample; have been completed and reported; have been externally validated; have a measurable level of statistical confidence; and have a measurable level of accuracy were included. Each exercise has been assessed to determine the percentage loss rate (PLR) and the fraud frequency rate (FFR). These data were analysed using Excel to determine average rates and further comparable data.

Findings

Fraud and error losses in an organisation should currently be expected to be at least 3 per cent, probably more than 5 per cent and possibly more than 9 per cent. The PLR when first measured has been found to be 5.40 per cent and 4.61 per cent when last measured, representing an average reduction of just under 15 per cent. The paper shows fraud and error can be measured and if regularly this incentivizes action to reduce it reaping financial benefits to the organization.

Research limitations/implications

The vast majority of the data are drawn from fraud risk measurement exercises in the public sector in large organizations.

Practical implications

The paper advocates greater use of fraud risk measurement and counter fraud strategies tailored to reduce losses.

Originality/value

This is the first analysis of fraud risk measurement exercises across the globe.

Details

Journal of Financial Crime, vol. 19 no. 1
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 8 February 2016

Jeffrey B. Holmes and Elisabeth R. Gee

– This paper aims to provide a framework for understanding and differentiating among different forms of game-based teaching and learning (GBTL).

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6594

Abstract

Purpose

This paper aims to provide a framework for understanding and differentiating among different forms of game-based teaching and learning (GBTL).

Design/methodology/approach

The framework is based on an analysis of existing literature and descriptions of GBTL in varied higher education settings, combined with case examples of the author’s personal experience as instructors of GBTL courses.

Findings

Four frames or categories of GBTL approaches were identified: the action frame, the structuring frame, the bridging frame and the design frame. Each frame represents a spectrum of related yet varied strategies and assumptions.

Originality/value

This framework is a first attempt at providing an analytic tool for making sense of the varied instantiations of GBTL in higher education. It can be useful as a heuristic tool for researchers as well as a generative model for designing future GBTL practices.

Details

On the Horizon, vol. 24 no. 1
Type: Research Article
ISSN: 1074-8121

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Article
Publication date: 1 November 2003

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144

Abstract

Details

International Journal of Health Care Quality Assurance, vol. 16 no. 6
Type: Research Article
ISSN: 0952-6862

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Content available
Article
Publication date: 5 August 2014

Bridget Penhale and Margaret Flynn

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105

Abstract

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The Journal of Adult Protection, vol. 16 no. 4
Type: Research Article
ISSN: 1466-8203

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Article
Publication date: 31 December 2015

Kathryn Flynn

The purpose of this article is to explore financial fraud in the private health insurance sector in Australia. Fraud in this sector has commonalities to other countries…

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1940

Abstract

Purpose

The purpose of this article is to explore financial fraud in the private health insurance sector in Australia. Fraud in this sector has commonalities to other countries with similar health systems but in Australia it has garnered some unique characteristics. This article sheds light on these features, especially the fraught relationship between the private health funds and the public health insurance agency, Medicare and the problematic impact of the Privacy Act on fraud detection and financial recovery.

Design/methodology/approach

A qualitative methodological approach was used, and interviews were conducted with fraud managers from Australia’s largest private health insurance funds and experts in fields connected to health fraud detection.

Findings

All funds reported a need for more technological resources and higher staffing levels to manage fraud. Inadequate resourcing has the predictable outcome of a low detection and recovery rate. The fund managers had differing approaches to recovery action and this ranged from police action, the use of debt recovery agencies, to derecognition from the health fund. As for present and future harm to the industry, the funds found on-line claiming platforms a major threat to the integrity of their insurance system. In addition, they all viewed the Privacy Act as an impediment to managing fraud against their organizations and they desired that there be greater information sharing between themselves and Medicare.

Originality/value

This paper contributes to the knowledge of financial fraud in the private health insurance sector in Australia.

Details

Journal of Financial Crime, vol. 23 no. 1
Type: Research Article
ISSN: 1359-0790

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Book part
Publication date: 9 October 2020

Halil Kiymaz

Abstract

Details

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

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Article
Publication date: 1 June 2005

Kurt D. Squire

A growing number of educators are turning to games for a model of next‐generation learning environments. To date, there has been a lack of critical inquiry into what kind

Abstract

Purpose

A growing number of educators are turning to games for a model of next‐generation learning environments. To date, there has been a lack of critical inquiry into what kind of learning occurs through game play, and how games get learned by their players. Aims to plug this gap

Design/methodology/approach

This paper is a critical study of Viewtiful Joe, a cult‐classic sidescrolling 2D fighting game for the Nintendo Gamecube. Noted for its difficulty, Viewtiful Joe is an interesting case because, as a fighting game, it embodies many of the principles fundamental to the medium, most of which are missed by educators illiterate regarding the medium. It shows the cognitive complexity that goes into a fighting game, as well as a cutting‐edge example of how to manage that complexity. Far from button‐mashing, success in Viewtiful Joe requires the player to learn to read the game symbol systems, understand Viewtiful Joe's capacities, and see potential interchanges between them.

Findings

The paper analyzes how Viewtiful Joe is structured to balance flow and novelty, encourage players both to develop new skills and to master those they have. Finally, the paper examines how learning occurs through game play as an activity system, using player‐generated FAQs to analyze how gamers represent their practice and suggest theories of expert game practice.

Originality/value

Central to this paper is the argument that playing Viewtiful Joe is a performative act, where declarative knowledge, while clearly present for players, is secondary to players' ability to see and do in real‐time.

Details

On the Horizon, vol. 13 no. 2
Type: Research Article
ISSN: 1074-8121

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Content available
Article
Publication date: 7 March 2008

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605

Abstract

Details

Library Hi Tech News, vol. 25 no. 2/3
Type: Research Article
ISSN: 0741-9058

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Article
Publication date: 1 October 2018

Nicole 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…

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1273

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.

Details

Journal of Financial Crime, vol. 25 no. 4
Type: Research Article
ISSN: 1359-0790

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Book part
Publication date: 10 November 2016

Chris Hallinan and Steven Jackson

This chapter adopts a reflective approach exploring and setting out the contrasting factors that led to the establishment of the subdiscipline in both countries. The…

Abstract

This chapter adopts a reflective approach exploring and setting out the contrasting factors that led to the establishment of the subdiscipline in both countries. The factors included the role of key individuals and their respective academic backgrounds and specialisations within each country’s higher education system. Furthermore, attention is given to the particular circumstances in a case analysis comparison of the oldest programs in Aotearoa/New Zealand and Australia. This sheds light upon the factors linked to the disproportionate success profile for the sociology of sport in Aotearoa/New Zealand. An analysis of scholars and programs within each country reveals important differences aligned with the politics of funding and the variety and extent of systematic structures. Additionally, scholars’ specialisations and preferences reveal a broad offering but are primarily linked to globalisation, gender relations, indigeneity and race relations, social policy, and media studies. This work has been undertaken variously via the critical tradition including Birmingham School cultural studies, ethnographic and qualitative approaches and, more recently by some, a postmodern poststructuralist trend. Lastly, along with a brief discussion of current issues, future challenges are set out.

Details

Sociology of Sport: A Global Subdiscipline in Review
Type: Book
ISBN: 978-1-78635-050-3

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