Search results

This study aims to increase awareness and educate the reader about health-care fraud targeting seniors in the USA to help stakeholders better understand, recognize and prevent this type of fraud.

This paper collects statistics on the current state of health care frauds committed against seniors, and examines related cases and laws.

The authors find this type of fraud is highly prevalent and expected to increase. Current laws preventing this fraud from occurring are multifold and complex. While prevention strategies through law enforcement have been somewhat successful, a reduction in resources may put seniors at an increased risk in the years to come.

Without additional prevention strategies, the problem will likely escalate with a growing population of older adults. This study encourages further research into effective prevention strategies and methods to fight health-care fraud against seniors.

Health-care fraud and its associated costs pose a significant threat to the society and economy of the USA. Reducing this fraud will not only reduce the costs to the US economy but also improve the physical and mental well-being of senior victims, reduce their mortality and hospitalization rates and improve the public trust placed to health-care providers.

This study highlights how health-care fraud is committed against seniors. With the projected trend of an aging US population, educating stakeholders, increasing awareness and applying tools to protect seniors will be important to reduce the absolute scope of this problem in the future.

The purpose of this paper is to review the use and application of shell entities, as they facilitate crime and terrorism, impede investigations and harm societies.

The study details the types and characteristics of shell entities, reviews actual cases to exhibit how shells are abused, outlines reasons shells disguise beneficial ownership and analyzes steps taken by countries and organizations to thwart the abuse of shell entities.

Many types of shell entities are used by white-collar criminals and are often layered in an intricate network which conceals the identity of beneficial owners. Nominees and bearer shares are used in tandem with shell entities to optimize concealment. Accountants, lawyers and trust and company service providers facilitate and promote the use and abuse of shell entities by lawbreakers. The G-8, Financial Action Task Force and G-20 have begun steps to improve ownership transparency, but the effort is moving at a modest pace.

The analysis makes clear the reasons for and means by which the wealthy and powerful, along with criminals, conceal trillions of dollars of income and wealth that remain untaxed and may be used for nefarious purposes. The paper is limited by the paucity of data on concealed assets and their beneficial owners.

The findings clearly show the need for more concerted action by national governments, organizations, the United Nations and law enforcement and to improve ownership transparency and information exchange regarding shell entities.

The findings demonstrate that shell entities used to conceal wealth prevent untold trillions in taxes from being collected by governments worldwide. This lack of revenue facilitates income inequality and skews national economic and fiscal policies. Also, more white-collar criminals and terrorist financiers could be brought to justice if ownership transparency is improved.

This study adds to the limited literature on shell entities, their characteristics and uses and abuses.

Atlantic Basin Refining, Inc. (ABR), a Virgin Islands company located on the island of St Croix, reached a tentative agreement with Hess and Petroleos de Venezuela SA to purchase the two companies’ joint venture, Hovensa, LLC in November 2014. Hovensa operated the large St Croix oil refinery that had been closed since 2012, but the deal required approval by the Virgin Islands Senate. Although reopening the large refinery would generate a significant boost to the local economy, past operating losses, and financial and legal issues associated with Hovensa, raised concerns about the feasibility of ABR’s proposal. The case is set in late 2014 as the government is working to ensure that the decision to allow ABR to purchase the refinery reflects the long-term interests of the Virgin Islands.

The case was researched using secondary data and all materials are available to the public. This was necessary due to the ongoing legal battle concerning the refinery’s sale. No disguises of people or entities were used. Frequently cited sources include government and court records, newspaper articles, and internet sources.

The case is most appropriate for undergraduate courses in management or finance where capital budgeting decisions are analyzed.

The case draws on literature related to capital budgeting and management.

The purpose of this study is to determine the likelihood of a USA Mid-Atlantic region consumers’ willingness to partake in a wine tasting event, an example of an agritourism activity, based on their responses to an Internet survey conducted from June 22 to 29, 2010.

Potential participants were screened and asked to participate if they resided in one of the states targeted (Delaware, New Jersey or Pennsylvania); were aged 21 years and older; were the primary food shopper for the household; and had previously attended an agritourism and/or direct marketing events or activities.

A logit model was developed based on responses from 972 consumers who participated in the 15-minute Internet survey to predict participation in wine tasting activity. Consumers who are more likely to attend an on-farm wine tasting event include those who learn about agritourism events through newspapers, think that the variety and price of produce is better at direct markets than supermarkets, are older than 50 years, have a graduate degree and are self-employed.

Empirical results will help agritourism operators enhance marketing efforts and develop profitable on-farm agricultural activities by identifying consumer segments likely to participate in wine tourism activities.

This paper helps identify consumer segments that are more likely to participate in a wine tasting event and provides marketers with the ability to target likely buyers based on corresponding demographic characteristics.

This paper identifies likely wine tasting participants based on demographics, psychographics and behavioral characteristics.

This study aims to theoretically contextualize the liquefied natural gas (LNG) issue using Bauman and Debord. More generally, this research provides a theoretical and qualitative context to understand the LNG issue in discussions of environmental management, globalization and local government.

This study uses Boje’s narrative case study approach to analyze the politics around localized resistance movements to LNG production in the Rio Grande Valley (RGV). Specifically, this study examines the data collected from the Federal Energy Regulatory Commission, personal interviews and public declarations (newspapers, blogs, social media) to create an historiographical account of LNGs in the RGV to analyze the Laguna Madre resistance case regarding three LNG companies.

The development of LNG in Laguna Madre has been at least temporarily halted. This is considered partially because of the pandemic, reduced demand and local resistance. In the Laguna Madre case, controlling narratives by the LNG resistance appeared to be an essential component of their overall strategy.

Understanding the impact of energy development locally and globally becomes increasingly important, as access to fossil fuels become more limited. This case helps understand the overall adverse actions taken by LNGs to exploit communities, individuals and the environment while illustrating practical tools being used to resist the less desirable elements of energy development.

This chapter is a journey into the ontological significance of place in consideration of the Atlantic Tasmanian salmon industry and its challenges to the ethical discourse around the social license to operate (SLO) beyond the oxymoron of a name. It centres the discourse around the salmon itself. A once totem animal, responsible for the balance of Canada’s abundant ecosystem, now reduced to a mere source of protein, manipulated, and commodified by Tasmania’s ‘big business’ and against the SLO of Flanagan’s ‘Toxic’. It applies Ortega y Gasset’s mid-twentieth century solution to the problem of our western disconnection from place to the current neoliberal political framework. This welcomes an inclusive dialogue with kinship structures of the Mi’kmaq peoples reflected also in the ontological narrative of the First Nations people of Tasmania. This multidisciplinary journey necessitates a concept of the SLO founded upon ethical responsibility and a cultural license if it is to genuinely hold to account the corporate sovereign.