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[en] Pressure to conform to a sustainability agenda is coming from customers, investors, employees, industry bodies and the media. This agenda is evolving into a critical part of an organisation's business model, and their relationships, opening up new market opportunities and supporting cost efficiencies. But all changes in business activities also raise the risk of fraud and abuse. Sustainability is no exception. The potential for fraud tends to be greater in new markets, when information is imperfect, standards of measurement and verification are not harmonised and governance is weak. The sustainability marketplace, taken as a whole, is all of these things. To a large extent, the types of fraud appearing are not new. They represent the application of tried and tested fraudulent practices to the sustainability arena. A comprehensive and robust design, rather than an ad hoc, piecemeal approach, is essential for a successful sustainability strategy. An awareness of the risk of potential fraud and the need to incorporate measures to protect against it are part of that process. Sustainable business practices, including a company's mitigation and carbon markets activities, are disclosed as either financial or non-financial data. In this paper, PwC examines some of the green fraud risks that companies face when engaged in such activities and the steps they can take to mitigate or eliminate them.
[en] The system of emission trading is a complex composed entity with on the one hand a strong environmental component and on the other hand a financial world that hooked on this instrument. In chapter 2 an introduction is provided to the emission trading system. The subsequent chapters elaborate Types of Fraud (Chapter 3), Powers (Chapter 4), and Instruments (Chapter 5). The report shows that various forms of fraud are occurring in emission trading, such as VAT fraud and identity theft.
[nl]Het systeem van emissiehandel is een complex samengesteld geheel met aan de ene kant een belangrijke milieucomponent en aan de andere kant een financiele wereld die ingehaakt heeft op dit instrument. In hoofdstuk 2 wordt een introductie gegeven op het systeem van emissiehandel. In de volgende hoofdstukken wordt dieper ingegaan op Fraudevormen (hoofdstuk 3), Bevoegdheden (hoofdstuk 4), en Instrumentarium (hoofdstuk 5). Uit het rapport blijkt dat verschillende vormen van fraude zijn optreden bij de handel in emissierechten, zoals BTW-fraude en identiteitsfraude.
[en] Good research practice is important to the scientific community. An awareness of what constitutes poor practice is important. Various types of research misconduct are defined in this article. The extent of research misconduct in the field of radiology has been assessed by contacting five English language radiology journals. Redundant or duplicate publication has been reported infrequently, Radiology (1), American Journal of Roentgenology (3), Clinical Radiology (3), British Journal of Radiology (2) and European Radiology (1). The issue of how the radiology community might tackle research misconduct is discussed with reference to guidance from the Medical Research Council, the Wellcome Trust and the Committee of Publication Ethics
[en] Electricity is a basic part of nature and it is one of the most widely used forms of energy. Electricity, which is a secondary energy source, can be generated from the conversion of other sources of energy, such as coal, natural gas, oil, nuclear power and renewable resources. Electricity prices have a deep impact on the competitiveness of a country's industry. Some electricity losses may occur during the process of transmission and distribution from generators to consumers. Generally there are two types of losses, one is technical losses which cover transmission losses and the other is non-technical losses including distribution losses and the incidence of illegal usage. The aim of this paper is to present the electricity usage and prices and is also to focus on the electricity losses occur both technical and non-technical means. An 'electricity losses map' was produced to illustrate the electricity losses. For this purpose, a vector based Geographic Information System (GIS) software package Arc GIS 8.3 was employed to map the data. The rate of losses within the electricity provided to the national network was about 19% in Turkey. The incidence of illegal usage and hence the rate of non-technical losses could be reduced dramatically through establishing regular action. (Author)
[en] Recently it became known that Volkswagen Group has been cheating with emission tests for diesel engines over the last six years, resulting in on-road emissions vastly exceeding legal standards for nitrogen oxides in Europe and the United States. Here, we provide an estimate of the public health consequences caused by this fraud. From 2009 to 2015, approximately nine million fraudulent Volkswagen cars, as sold in Europe and the US, emitted a cumulative amount of 526 ktonnes of nitrogen oxides more than was legally allowed. These fraudulent emissions are associated with 45 thousand disability-adjusted life years (DALYs) and a value of life lost of at least 39 billion US dollars, which is approximately 5.3 times larger than the 7.3 billion US dollars that Volkswagen Group has set aside to cover worldwide costs related to the diesel emissions scandal. - Highlights: • Health damages from Volkswagen's emission fraud are estimated in the USA and Europe. • Combined health damages in the USA and Europe are estimated at 45 thousand DALYs. • Health damages will further increase to 119 thousand DALYs if cars are not recalled. • Combined health costs in the USA and Europe are estimated at 39 billion US dollars. • Costs will further increase to 102 billion US dollars if cars are not recalled. - The diesel emission fraud committed by Volkswagen Group has led to substantial unforeseen emissions of nitrogen oxides and subsequent health damage costs in Europe and the US.
[en] IBM Security Intelligence with Analytics of massive data provides exceptional threat and risk detection, combining deep security expertise with analytical insights on a massive scale. For forward-leaning organizations seeking advanced insight into security risks, the IBM solution -- Security Intelligence Platform for massive data -- provides a comprehensive, integrated approach that combines real-time correlation for continuous insight, custom analytics across massive structured and unstructured data, and forensic capabilities for irrefutable evidence. The combination can help you address advanced persistent threats, fraud and insider threats. The IBM solution is designed to widening the scope and scale of investigation, enabling analyzes of any kind of data in any format, such as DNS transactions or full packet capture data to find malicious activity hidden deep in the masses of an organization's data. IBMWatson Explorer provides a unified view displaying all of security relevant information in a portal-like UI. The information analytics system is built around AQL (Annotated query language), a declarative rule language with a familiar SQL-like syntax. AQL supports the paradigm describing data for data with an optional data governance catalogue for massive volumes of data supporting individual views in addition to the pre-defined Document view that holds the textual and label content. An underlying Role-Based Access Control that data protection rules are strictly enforced within the whole architecture. Security at the document, sub-document and record level is built intoWatson Explorer. When Watson Explorer security is implemented, users cannot see information that they would be prohibited from seeing if they were directly logged into the target system. (author)
[en] This study was triggered by Malaysia Ministry of Health to monitor quality of commercial orange juice products sold in Malaysia market. A total of 19 orange juice samples from 14 different brands of packed orange juice products and 5 different brands of fresh orange fruit juices were analyzed for total soluble solids content, total titratable acidity, sugar composition and amino acid profiles. Hierarchical Cluster analysis (HCA) and Principal component analysis (PCA) on amino acid composition alone allowed visual discrimination between fresh squeezed orange juices and commercial packed orange juices. Suspicion of mislabel was raised in cases of miss-classification. (author)
[en] Quantitative conclusions by the International Atomic Energy Agency (IAEA) regarding States' nuclear material inventories and flows are provided in the form of material balance evaluations (MBEs). MBEs use facility estimates of the material unaccounted for together with verification data to monitor for possible nuclear material diversion. Verification data consist of paired measurements (usually operators' declarations and inspectors' verification results) that are analysed one-item-at-a-time to detect significant differences. Also, to check for patterns, an overall difference of the operator-inspector values using a 'D (difference) statistic' is used. The estimated DP and false alarm probability (FAP) depend on the assumed measurement error model and its random and systematic error variances, which are estimated using data from previous inspections (which are used for metrology studies to characterize measurement error variance components). Therefore, the sample sizes in both the previous and current inspections will impact the estimated DP and FAP, as is illustrated by simulated numerical examples. The examples include application of a new expression for the variance of the D statistic assuming the measurement error model is multiplicative and new application of both random and systematic error variances in one-item-at-a-time testing. (authors)
[en] Nuclear Trafficking Scams are situations where the scam artist(s) offer something (material or information) that is not what he/she/they represent it to be. Example of a scam is when attempt is made to sell fake nuclear material. The offered material may not be nuclear material or may be of a lower grade. The offered material may not actually exist . Radioactive material may be offered as nuclear material. A small sample of actual nuclear material may be offered, but the bulk material may be something else.