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Article
Publication date: 1 January 2006

Robert E. Holtfreter and Kristy Holtfreter

To examine identity theft in the United States and to provide an overview and assessment of recent legislation designed to assist identity theft victims and punish offenders.

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Abstract

Purpose

To examine identity theft in the United States and to provide an overview and assessment of recent legislation designed to assist identity theft victims and punish offenders.

Design/methodology/approach

Statistics on the prevalence of identity theft are included, as well as details from a fact‐based, fairly typical case of identify theft. An overview of the Fair and Accurate Credit Transactions Act (FACTA) and the Identity Theft Penalty Act (ITPEA) are provided, and the provisions of each act are analyzed.

Findings

It will take time to determine to what extent the provisions in FACTA and ITPEA will prevent or reduce identity theft. No doubt, in the future, there will amendments to both acts.

Research limitations/implications

Future empirical studies could inform all interested parties by examining the impact of the FACTA and ITPEA over a multi‐year time frame. Moreover, cross‐cultural comparisons focusing on the ways in which other nations address identity theft will also shed light on the issues discussed herein.

Originality/value

The topic of identity theft remains salient to researchers as well as criminal justice practitioners and victim advocates. Public education to increase knowledge of identity theft, and to provide information and resources for victims, will be critical in the future.

Details

Journal of Financial Crime, vol. 13 no. 1
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 22 September 2021

A. Prakash, A. Shyam Joseph, R. Shanmugasundaram and C.S. Ravichandran

This paper aims to propose a machine learning approach-based power theft detection using Garra Rufa Fish (GRF) optimization. Here, the analyzing of power theft is an…

Abstract

Purpose

This paper aims to propose a machine learning approach-based power theft detection using Garra Rufa Fish (GRF) optimization. Here, the analyzing of power theft is an important part to reduce the financial loss and protect the electricity from fraudulent users.

Design/methodology/approach

In this section, a new method is implemented to reduce the power theft in transmission lines and utility grids. The detection of power theft using smart meter with reliable manner can be achieved by the help of GRF algorithm.

Findings

The loss of power due to non-technical loss is small by using this proposed algorithm. It provides some benefits like increased predicting capacity, less complexity, high speed and high reliable output. The result is analyzed using MATLAB/Simulink platform. The result is compared with an existing method. According to the comparison result, the proposed method provides the good performance than existing method.

Originality/value

The proposed method gives good results of comparison than those of the other techniques and has an ability to overcome the associated problems.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

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Article
Publication date: 30 August 2021

Benjamin K. Ngugi, Kuo-Ting Hung and Yuanxiang John Li

Tax Identity Theft involves the illegal use of a potential taxpayer’s identity, usually the social security number, to fraudulently file a tax return and claim a refund…

Abstract

Purpose

Tax Identity Theft involves the illegal use of a potential taxpayer’s identity, usually the social security number, to fraudulently file a tax return and claim a refund. The victim is the real owner of the social security number who will have difficulties getting a tax refund, as the offender has already taken a refund for the year in question. This paper aims to investigate whether the increased use and adoption of electronic tax filing (i.e. E-Filing) technologies has inadvertently resulted in a corresponding growth in Tax Identity Theft.

Design/methodology/approach

Multiple regressions are used to analyze the data that is extracted from the Identity Theft complaint reports (maintained by the Federal Trade Commission) and the tax filing statistics (retrieved from the Internal Revenue Service).

Findings

The results indicate that E-Filing can indirectly but significantly increase Tax Identity Theft through the full mediation effects of individual Self-E-Filing and Direct Deposit adoption, after controlling for general Identity Theft, the number of Individual Tax Returns and Total Refunds.

Originality/value

The authors explore the association between the adoption of tax e-filing technologies and Tax Identity Theft. The findings suggest that the key loopholes in the Tax Identity Theft process are at the Self-E-Filing and the Direct Deposit points. Several practical recommendations for patching these loopholes are provided and discussed.

Details

Information & Computer Security, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-4961

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Article
Publication date: 17 August 2021

Abir Al-Harrasi, Abdul Khalique Shaikh and Ali Al-Badi

One of the most important Information Security (IS) concerns nowadays is data theft or data leakage. To mitigate this type of risk, organisations use a solid…

Abstract

Purpose

One of the most important Information Security (IS) concerns nowadays is data theft or data leakage. To mitigate this type of risk, organisations use a solid infrastructure and deploy multiple layers of security protection technology and protocols such as firewalls, VPNs and IPsec VPN. However, these technologies do not guarantee data protection, and especially from insiders. Insider threat is a critical risk that can cause harm to the organisation through data theft. The main purpose of this study was to investigate and identify the threats related to data theft caused by insiders in organisations and explore the efforts made by them to control data leakage.

Design/methodology/approach

The study proposed a conceptual model to protect organisations’ data by preventing data theft by malicious insiders. The researchers conducted a comprehensive literature review to achieve the objectives of this study. The collection of the data for this study is based on earlier studies conducted by several researchers from January 2011 to December 2020. All the selected literature is from journal articles, conference articles and conference proceedings using various databases.

Findings

The study revealed three main findings: first, the main risks inherent in data theft are financial fraud, intellectual property theft, and sabotage of IT infrastructure. Second, there are still some organisations that are not considering data theft by insiders as being a severe risk that should be well controlled. Lastly, the main factors motivating the insiders to perform data leakage activities are financial gain, lack of fairness and justice in the workplace, the psychology or characteristics of the insiders, new technologies, lack of education and awareness and lack of management tools for understanding insider threats.

Originality/value

The study provides a holistic view of data theft by insiders, focusing on the problem from an organisational point of view. Organisations can therefore take into consideration our recommendations to reduce the risks of data leakage by their employees.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

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Book part
Publication date: 22 May 2015

Robert Smith and Gerard McElwee

To explore and document the emerging international market for stolen tractors and plant in the United Kingdom. Whilst this may appear to be a criminological problem…

Abstract

Purpose

To explore and document the emerging international market for stolen tractors and plant in the United Kingdom. Whilst this may appear to be a criminological problem relating specifically to rural crime, it is a sophisticated international criminal business organised by traditional organised crime groups (OCGs) such as the Italian, Polish and Turkish Mafia’s in conjunction with a network of criminal entrepreneurs.

Methodology/approach

Using annual statistical data provided by National Farmers Union (NFU) Mutual and Plant and Agricultural National Intelligence Unit (PANIU) and other material sourced using documentary research techniques supplemented by qualitative interviews with industry specialists we present 10 micro-case studies of rural OCGs engaged in this lucrative enterprise crime. The data is verified and authenticated using narrative inquiry techniques.

Findings

There is an entrepreneurial dimension to the crime because traditional criminal families with knowledge of rural areas and rural social capital form alliances with OCGs. The practical utility of the NFU model of entrepreneurial alliances with interested parties including the police is highlighted.

Research limitations/implications

Implications for research design, ethics and the conduct of such research which are identified and discussed. These include the need to develop an investigative framework to protect academic researchers similar to guidelines in place to protect investigative journalists.

Practical implications

An investigative framework and the adaption of the business model canvass (Osterwalder & Pigneur, 2010) to cover illegal business models are proposed.

Social implications

Suggestions are provided for the need to legislate against international criminal conspiracies.

Originality/value

Uses a mixture of entrepreneurship and criminological theories to help develop an understanding of the problem from an investigative perspective.

Details

Exploring Criminal and Illegal Enterprise: New Perspectives on Research, Policy & Practice
Type: Book
ISBN: 978-1-78441-551-8

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Article
Publication date: 28 May 2021

George Hasnah

This paper aims to explore the relationship between adjustments in parking regulations in major American cities in response to the 2019 novel coronavirus and vehicle thefts.

Abstract

Purpose

This paper aims to explore the relationship between adjustments in parking regulations in major American cities in response to the 2019 novel coronavirus and vehicle thefts.

Design/methodology/approach

Vehicle theft data from the 25 most populous American cities were collected between 2019 and 2020. Information was also collected on the type, severity and number of changes to parking enforcement regulations made in March and April 2020 in response to the outbreak of the coronavirus in the USA.

Findings

This analysis shows that the relaxation of parking regulations is associated with a significant increase in the number of vehicle thefts in major metropolitan areas.

Research limitations/implications

Although this research cannot prove a cause and effect relationship, statistical analysis of the data shows that policy change and vehicle thefts are related variables.

Practical implications

Guide for future policies-increase awareness; promote safety; promote accountability.

Originality/value

The comparison of increased vehicle thefts to parking enforcement policies; to policymakers, the general public.

Details

Journal of Criminological Research, Policy and Practice, vol. 7 no. 3
Type: Research Article
ISSN: 2056-3841

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Article
Publication date: 5 May 2020

Chander Mohan Gupta and Devesh Kumar

This paper aims to study the concept of identity fraud and how these identity thefts can actually lead to financial crime. These crimes which usually were done in the…

Abstract

Purpose

This paper aims to study the concept of identity fraud and how these identity thefts can actually lead to financial crime. These crimes which usually were done in the traditional way now have taken leaps with the increase in the use of cyber world.

Design/methodology/approach

Several research papers, articles and newsfeeds were referred to study the concept, growth, scope, effect and impact of identity theft. It was also found that identity theft is the most common type of cybercrimes.

Findings

Identity theft though a simple crime but if not taken care of can lead to multiple crimes which can affect not only individuals but also companies. And when these crimes impact companies, they can actually hamper the economy as a whole.

Practical implications

Information for the same is not available very easily, so the study is solely based on secondary data.

Social implications

Identity theft effects an individual not only financially but also mentally and socially; thus, these effect each and every one in the said economy.

Originality/value

This paper is an original work of the authors, and it is for the use of students, educators and academicians.

Details

Journal of Financial Crime, vol. 27 no. 3
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 26 February 2019

Abdullah Maitlo, Nisreen Ameen, Hamid Reza Peikari and Mahmood Shah

Knowledge-sharing (KS) for preventing identity theft has become a major challenge for organisations. The purpose of this paper is to fill a gap in the literature by…

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1456

Abstract

Purpose

Knowledge-sharing (KS) for preventing identity theft has become a major challenge for organisations. The purpose of this paper is to fill a gap in the literature by investigating barriers to effective KS in preventing identity theft in online retail organisations.

Design/methodology/approach

A framework was proposed based on a reconceptualisation and extension of the KS enablers framework (Chong et al., 2011). A qualitative case study research method was used for the data collection. In total, 34 semi-structured interviews were conducted in three online retail organisations in the UK.

Findings

The findings suggest that the major barriers to effective KS for preventing identify theft in online retail organisations are: lack of leadership support; lack of employee willingness to share knowledge; lack of employee awareness of KS; inadequate learning opportunities; lack of trust in colleagues; insufficient information-sourcing opportunities and information and communications technology infrastructure; a weak KS culture; lack of feedback on performance; and lack of job rotation.

Practical implications

The research provides solutions for removing existing barriers to KS in preventing identity theft. This is important to reduce the number of cases of identity theft in the UK.

Originality/value

This research extends knowledge of KS in a new context: preventing identity theft in online retail organisations. The proposed framework extends the KS enablers framework by identifying major barriers to KS in the context of preventing identity theft.

Details

Information Technology & People, vol. 32 no. 5
Type: Research Article
ISSN: 0959-3845

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Article
Publication date: 1 November 2006

Joshua Bamfield

Employee theft is a significant part of retail losses from shrinkage, yet has been comparatively underexplored compared with shoplifting. The purpose of this paper is to…

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1732

Abstract

Purpose

Employee theft is a significant part of retail losses from shrinkage, yet has been comparatively underexplored compared with shoplifting. The purpose of this paper is to assess the impacts of different forms of staff theft and fraud upon retail crime losses and analyse the characteristics of offenders.

Design/methodology/approach

The approach is based on a statistical analysis of the details (from retail records) of all staff offenders apprehended for theft by four major UK retailers over a two‐year period. The results are then compared with shrinkage losses for these retailers to discuss the implications of the findings.

Findings

Retailer concentration upon customer theft is difficult to explain given the significance of perceived staff theft on losses from crime. Only a small percentage of staff offenders were caught by retailers, but estimation problems were caused by the fact it was difficult to value the exact amount stolen over time by serial offenders. The majority of people apprehended were young and were believed to have stolen comparatively small amounts of cash or goods. In contrast, a small number of large‐scale offenders were responsible for 47 per cent of total known staff theft. Only a relatively small proportion of known staff crime involved collusion, the major losses were caused by theft of cash, major fraud losses, merchandise and refund fraud.

Practical implications

The implications of this study are significant for retailers. They suggest that retailers may concentrate on smaller‐scale wrongdoers rather than major frauds and that retailers may benefit from switching part of their loss‐prevention resources from shoplifting and minor staff offending to more considerable in‐house frauds.

Originality/value

The paper presents original data based on the characteristics of actual apprehended thieves rather than a discussion based primarily on shrinkage estimates). It presents new information for the academic community concerning the impact of different types of theft and fraud and challenges part at least of retailing conventional wisdom about “Who steals?” and “How?” It is valuable both to the academic community and to retail practitioners.

Details

International Journal of Retail & Distribution Management, vol. 34 no. 11
Type: Research Article
ISSN: 0959-0552

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Article
Publication date: 1 February 1997

Gary Tryon and Brian H. Kleiner

According to the American Institute of Criminology and Research, employee theft is responsible for over $50 billion worth of losses for both small and large businesses in…

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954

Abstract

According to the American Institute of Criminology and Research, employee theft is responsible for over $50 billion worth of losses for both small and large businesses in the USA. Of this “shrinkage”, approximately 60 per cent is due to employee theft. Explains what kinds of activities constitute employee theft, and discusses the employee motivations, justifications and psychological drives, based on current social science thinking. Identifies the types of evidence ‐ documentary, physical, personal observations and testimonial ‐ and the techniques that can be used to gather this evidence and investigate the theft. Also discusses preventive measures in the form of revised employee reward systems and employee hot lines.

Details

Work Study, vol. 46 no. 1
Type: Research Article
ISSN: 0043-8022

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