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基于CRIME理论的康美药业财务造假分析及防范研究 被引量:1
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作者 方欣 刘龙青 《江苏商论》 2024年第7期97-100,共4页
随着经济的快速发展,资本市场中财务造假事件频繁发生,损害了中小股东的利益,给债权人、广大投资者乃至社会带来了巨大的损失。利用传统财务指标对舞弊手段进行识别的作用有限,提出的解决措施治标不治本。因此,需要采用系统的理论对上... 随着经济的快速发展,资本市场中财务造假事件频繁发生,损害了中小股东的利益,给债权人、广大投资者乃至社会带来了巨大的损失。利用传统财务指标对舞弊手段进行识别的作用有限,提出的解决措施治标不治本。因此,需要采用系统的理论对上市公司财务舞弊进行深入分析,才能提出针对性的治理对策。本文运用CRIME舞弊行为理论,从舞弊者、舞弊手段、舞弊动机、监管机制、舞弊后果五个角度,对康美药业舞弊现象进行剖析,针对产生的问题提出了相应的预防措施,以期增强投资者的风险辨识能力。 展开更多
关键词 康美药业 crime舞弊行为理论 财务舞弊
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Crime forecasting:a machine learning and computer vision approach to crime prediction and prevention
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作者 Neil Shah Nandish Bhagat Manan Shah 《Visual Computing for Industry,Biomedicine,and Art》 EI 2021年第1期76-89,共14页
A crime is a deliberate act that can cause physical or psychological harm,as well as property damage or loss,and can lead to punishment by a state or other authority according to the severity of the crime.The number a... A crime is a deliberate act that can cause physical or psychological harm,as well as property damage or loss,and can lead to punishment by a state or other authority according to the severity of the crime.The number and forms of criminal activities are increasing at an alarming rate,forcing agencies to develop efficient methods to take preventive measures.In the current scenario of rapidly increasing crime,traditional crime-solving techniques are unable to deliver results,being slow paced and less efficient.Thus,if we can come up with ways to predict crime,in detail,before it occurs,or come up with a“machine”that can assist police officers,it would lift the burden of police and help in preventing crimes.To achieve this,we suggest including machine learning(ML)and computer vision algorithms and techniques.In this paper,we describe the results of certain cases where such approaches were used,and which motivated us to pursue further research in this field.The main reason for the change in crime detection and prevention lies in the before and after statistical observations of the authorities using such techniques.The sole purpose of this study is to determine how a combination of ML and computer vision can be used by law agencies or authorities to detect,prevent,and solve crimes at a much more accurate and faster rate.In summary,ML and computer vision techniques can bring about an evolution in law agencies. 展开更多
关键词 Machine learning computer vision crime forecasting
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基于CRIME理论的同济堂财务舞弊案例研究
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作者 郝昱君 何志勇 《财务管理研究》 2024年第12期44-48,共5页
随着社会经济的迅速发展,资本市场中财务舞弊事件频发,财务舞弊对投资者权益、公司运营及市场发展等都带来了损害。如何有效识别并防范财务舞弊发生,成为中国市场发展中亟待解决的问题。选取同济堂财务舞弊案例,基于CRIME理论对其财务... 随着社会经济的迅速发展,资本市场中财务舞弊事件频发,财务舞弊对投资者权益、公司运营及市场发展等都带来了损害。如何有效识别并防范财务舞弊发生,成为中国市场发展中亟待解决的问题。选取同济堂财务舞弊案例,基于CRIME理论对其财务舞弊成因进行识别与分析,认为公司实际控制人利用股权结构实施的违规操作是造成舞弊事件的直接原因,并面向公司和社会层面提出治理措施及建议。希望对医药行业上市公司乃至整个资本市场优化持股结构、完善治理体系、加强监督管理有一定借鉴作用。 展开更多
关键词 财务舞弊 crime理论 同济堂
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基于CRIME理论的^(*)ST宜生财务舞弊案例研究 被引量:1
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作者 吕晶晶 《财务管理研究》 2024年第1期54-59,共6页
资本市场不断完善对我国经济发展起到重要的推动作用,但同时财务舞弊事件也层出不穷。上市公司财务舞弊行为严重侵害了投资者权益,扰乱了我国资本市场的正常运行,不利于社会经济健康发展。运用CRIME理论,分别从造假行为人、造假手段、... 资本市场不断完善对我国经济发展起到重要的推动作用,但同时财务舞弊事件也层出不穷。上市公司财务舞弊行为严重侵害了投资者权益,扰乱了我国资本市场的正常运行,不利于社会经济健康发展。运用CRIME理论,分别从造假行为人、造假手段、造假动因、监督机制、造假结果5个方面对^(*)ST宜生财务舞弊事件进行分析,厘清了财务舞弊的来龙去脉,并针对性地从公司、会计师事务所和监管机制3个角度提供启示,希望对相关主体具有借鉴意义,减少财务舞弊行为的发生,肃清资本市场不良风气。 展开更多
关键词 财务舞弊 crime理论 内部控制
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Perfection of the legislation of the crimes by the Chinese elderly
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作者 Chen Jing 《International English Education Research》 2015年第1期61-64,共4页
The nineteenth session of the Standing Committee of the Eleventh National People's Congress in February 25, 2011 approved the "PRC Criminal Law Amendment (eight)", which for the first time added the provision of ... The nineteenth session of the Standing Committee of the Eleventh National People's Congress in February 25, 2011 approved the "PRC Criminal Law Amendment (eight)", which for the first time added the provision of the lenient punishment for the elderly crimes. The provision filled the legislative blank of the criminal responsibility of this special group of the old people in the criminal law of our country. But at the same time, we should also clearly see the deficiencies of the amendment (eight). This paper attempts to sort out the rationality of the lenient application of the punishment on the older people from the aspect of the criminal policy oftemperingjustice with mercy and other aspects, and to construct and perfect the specific legislative proposals that the amendment (eight) puts forward. 展开更多
关键词 Tempering justice with mercy the elderly crime criminal policy
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Voice-Mail Robbery:A Computer Crime
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作者 赵忠德 《语言教育》 1998年第6期43-,共1页
One of the computer crimes is the voice-mail robbery.Some “computer hackers sell unused voice-mail boxes forprofits.Voice-mail boxes are an ideal means of communicationfor those who want to do business legal or illeg... One of the computer crimes is the voice-mail robbery.Some “computer hackers sell unused voice-mail boxes forprofits.Voice-mail boxes are an ideal means of communicationfor those who want to do business legal or illegal,without be-ing found out.These people can use voice-mail systems tomake long distance calls by dialling a local or free phone num-ber without being charged.The systems manufactured by 展开更多
关键词 计算机软件 Voice-Mail Robbery:A computer crime 计算机网络
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从CRIME理论看公司财务造假
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作者 张馨仪 吴留全 《合作经济与科技》 2024年第12期133-135,共3页
随着经济的飞速发展,我国上市公司数量逐年增加,但并不是所有的上市公司都能够保持持续盈利或者在行业中占据主导地位,财务造假严重影响着正常的经济运作规律,给社会带来巨大的危害。本文从CRIME理论五个因素出发,以中信国安公司财务造... 随着经济的飞速发展,我国上市公司数量逐年增加,但并不是所有的上市公司都能够保持持续盈利或者在行业中占据主导地位,财务造假严重影响着正常的经济运作规律,给社会带来巨大的危害。本文从CRIME理论五个因素出发,以中信国安公司财务造假为案例,对该公司造假者、造假手段、造假动机、监管机制、最终后果进行探究,从中寻找启示。 展开更多
关键词 上市公司 财务造假 crime理论
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CHART:Intelligent Crime Hotspot Detection and Real-Time Tracking Using Machine Learning
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作者 Rashid Ahmad Asif Nawaz +4 位作者 Ghulam Mustafa Tariq Ali Mehdi Tlija Mohammed AEl-Meligy Zohair Ahmed 《Computers, Materials & Continua》 SCIE EI 2024年第12期4171-4194,共24页
Crime hotspot detection is essential for law enforcement agencies to allocate resources effectively,predict potential criminal activities,and ensure public safety.Traditional methods of crime analysis often rely on ma... Crime hotspot detection is essential for law enforcement agencies to allocate resources effectively,predict potential criminal activities,and ensure public safety.Traditional methods of crime analysis often rely on manual,time-consuming processes that may overlook intricate patterns and correlations within the data.While some existing machine learning models have improved the efficiency and accuracy of crime prediction,they often face limitations such as overfitting,imbalanced datasets,and inadequate handling of spatiotemporal dynamics.This research proposes an advanced machine learning framework,CHART(Crime Hotspot Analysis and Real-time Tracking),designed to overcome these challenges.The proposed methodology begins with comprehensive data collection from the police database.The dataset includes detailed attributes such as crime type,location,time and demographic information.The key steps in the proposed framework include:Data Preprocessing,Feature Engineering that leveraging domain-specific knowledge to extract and transform relevant features.Heat Map Generation that employs Kernel Density Estimation(KDE)to create visual representations of crime density,highlighting hotspots through smooth data point distributions and Hotspot Detection based on Random Forest-based to predict crime likelihood in various areas.The Experimental evaluation demonstrated that CHART shows superior performance over benchmark methods,significantly improving crime detection accuracy by getting 95.24%for crime detection-I(CD-I),96.12%for crime detection-II(CD-II)and 94.68%for crime detection-III(CD-III),respectively.By designing the application with integrating sophisticated preprocessing techniques,balanced data representation,and advanced feature engineering,the proposed model provides a reliable and practical tool for real-world crime analysis.Visualization of crime hotspots enables law enforcement agencies to strategize effectively,focusing resources on high-risk areas and thereby enhancing overall crime prevention and response efforts. 展开更多
关键词 crime hotspot heat map kernel density estimation(KDE) support vector machine(SVM)
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A Survey of Crime Scene Investigation Image Retrieval Using Deep Learning
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作者 Ying Liu Aodong Zhou +1 位作者 Jize Xue Zhijie Xu 《Journal of Beijing Institute of Technology》 EI CAS 2024年第4期271-286,共16页
Crime scene investigation(CSI)image is key evidence carrier during criminal investiga-tion,in which CSI image retrieval can assist the public police to obtain criminal clues.Moreover,with the rapid development of deep... Crime scene investigation(CSI)image is key evidence carrier during criminal investiga-tion,in which CSI image retrieval can assist the public police to obtain criminal clues.Moreover,with the rapid development of deep learning,data-driven paradigm has become the mainstreammethod of CSI image feature extraction and representation,and in this process,datasets provideeffective support for CSI retrieval performance.However,there is a lack of systematic research onCSI image retrieval methods and datasets.Therefore,we present an overview of the existing worksabout one-class and multi-class CSI image retrieval based on deep learning.According to theresearch,based on their technical functionalities and implementation methods,CSI image retrievalis roughly classified into five categories:feature representation,metric learning,generative adversar-ial networks,autoencoder networks and attention networks.Furthermore,We analyzed the remain-ing challenges and discussed future work directions in this field. 展开更多
关键词 crime scene investigation(CSI)image image retrieval deep learning
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基于CRIME理论视角下东方金钰财务舞弊分析
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作者 任玥 《金融》 2024年第3期1020-1026,共7页
近年来,随着资本市场的不断完善,我国经济得到了高速发展,但与此同时伴随着上市公司财务舞弊行为的频繁发生,这不仅极大损害了投资者的利益,还严重影响了资本市场的诚信机制。因此,对上市公司财务舞弊行为进行有效识别与采取防范手段极... 近年来,随着资本市场的不断完善,我国经济得到了高速发展,但与此同时伴随着上市公司财务舞弊行为的频繁发生,这不仅极大损害了投资者的利益,还严重影响了资本市场的诚信机制。因此,对上市公司财务舞弊行为进行有效识别与采取防范手段极为重要。本文以东方金钰财务造假案件为例,运用CRIME理论,分别从舞弊行为人、舞弊手段、舞弊动因、监管机制、舞弊结果五个方面对东方金钰财务舞弊事件进行分析,并针对这五个方面提出有关的建议。希望对相关研究具有借鉴意义,以减少财务舞弊行为的发生。 展开更多
关键词 财务舞弊 crime理论 东方金钰 案例研究 舞弊手段
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The Windy City’s Dark Side: A Statistical Exploration of Crime in the City of Chicago
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作者 Clement Odooh Somtobe Olisah +7 位作者 Jane Onwuchekwa Omoshola Owolabi Sevidzem Simo Yufenyuy Oluwadare Aderibigbe Echezona Obunadike Oghenekome Efijemue Saheed Akintayo Samson Edozie 《Journal of Data Analysis and Information Processing》 2024年第3期370-387,共18页
This paper presents a detailed statistical exploration of crime trends in Chicago from 2001 to 2023, employing data from the Chicago Police Department’s publicly available crime database. The study aims to elucidate ... This paper presents a detailed statistical exploration of crime trends in Chicago from 2001 to 2023, employing data from the Chicago Police Department’s publicly available crime database. The study aims to elucidate the patterns, distribution, and variations in crime across different types and locations, providing a comprehensive picture of the city’s crime landscape through advanced data analytics and visualization techniques. Using exploratory data analysis (EDA), we identified significant insights into crime trends, including the prevalence of theft and battery, the impact of seasonal changes on crime rates, and spatial concentrations of criminal activities. The research leveraged a Power BI dashboard to visually represent crime data, facilitating an intuitive understanding of complex patterns and enabling dynamic interaction with the dataset. Key findings highlight notable disparities in crime occurrences by type, location, and time, offering a granular view of crime hotspots and temporal trends. Additionally, the study examines clearance rates, revealing variations in the resolution of cases across different crime categories. This analysis not only sheds light on the current state of urban safety but also serves as a critical tool for policymakers and law enforcement agencies to develop targeted interventions. The paper concludes with recommendations for enhancing public safety strategies and suggests directions for future research, emphasizing the need for continuous data-driven approaches to effectively address and mitigate urban crime. This study contributes to the broader discourse on urban safety, crime prevention, and the role of data analytics in public policy and community well-being. 展开更多
关键词 crime Analysis Chicago Data Visualization crime Trends Power BI Urban Safety
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基于CRIME理论的财务舞弊问题研究——以Z公司为例
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作者 郭学祯 《行政事业资产与财务》 2024年第6期94-96,共3页
随着数字经济和互联网的兴起,上市公司财务舞弊现象层出不穷。本文基于CRIME理论,从财务的舞弊者、舞弊手段、舞弊动机、舞弊监管机制、舞弊结果五个方面系统分析了Z公司的财务舞弊案例,从内部防范、人员素质、外部监管三个方面提出了建... 随着数字经济和互联网的兴起,上市公司财务舞弊现象层出不穷。本文基于CRIME理论,从财务的舞弊者、舞弊手段、舞弊动机、舞弊监管机制、舞弊结果五个方面系统分析了Z公司的财务舞弊案例,从内部防范、人员素质、外部监管三个方面提出了建议,希望对资本市场的完善有所启示。 展开更多
关键词 财务舞弊 crime理论 管理层
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hate crime译名商榷
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作者 谢梦昕 《中国科技术语》 2013年第3期31-33,39,共4页
hate crime是警务英语中使用较多的一个术语,但其译名并不统一。通过追溯该术语的概念和内涵,分析比较既有译名,找出翻译过程中法律文化缺省和翻译方法不当的问题,笔者结合中外法律文化特点,采用仿译的方法,提出新的译名。
关键词 HATE crime 术语 文化缺省 仿译
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基于CRIME五因素论的ST公司财务舞弊识别 被引量:7
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作者 管扬威 朱卫东 《财会月刊(下)》 2014年第8期12-16,共5页
ST公司财务舞弊对我国资本市场造成了不小的负面影响。本文以舞弊动因"CRIME"五因素论为基石,选取可能影响舞弊的22个指标,并使用3年的数据对30对ST公司舞弊与非舞弊样本做了t检验、Wilcoxon符号秩检验、Logistic回归,建立的... ST公司财务舞弊对我国资本市场造成了不小的负面影响。本文以舞弊动因"CRIME"五因素论为基石,选取可能影响舞弊的22个指标,并使用3年的数据对30对ST公司舞弊与非舞弊样本做了t检验、Wilcoxon符号秩检验、Logistic回归,建立的识别模型综合正确率达到81.7%。通过对模型进行稳健性检验,结果表明,识别舞弊样本的正确率为77.3%,说明该模型具有良好的应用效果。 展开更多
关键词 ST 财务报告舞弊 crime 稳健性检验
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Monitoring and Early Warning of New Cyber-Telecom Crime Platform Based on BERT Migration Learning 被引量:6
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作者 Shengli Zhou Xin Wang Zerui Yang 《China Communications》 SCIE CSCD 2020年第3期140-148,共9页
The network is a major platform for implementing new cyber-telecom crimes.Therefore,it is important to carry out monitoring and early warning research on new cyber-telecom crime platforms,which will lay the foundation... The network is a major platform for implementing new cyber-telecom crimes.Therefore,it is important to carry out monitoring and early warning research on new cyber-telecom crime platforms,which will lay the foundation for the establishment of prevention and control systems to protect citizens’property.However,the deep-learning methods applied in the monitoring and early warning of new cyber-telecom crime platforms have some apparent drawbacks.For instance,the methods suffer from data-distribution differences and tremendous manual efforts spent on data labeling.Therefore,a monitoring and early warning method for new cyber-telecom crime platforms based on the BERT migration learning model is proposed.This method first identifies the text data and their tags,and then performs migration training based on a pre-training model.Finally,the method uses the fine-tuned model to predict and classify new cyber-telecom crimes.Experimental analysis on the crime data collected by public security organizations shows that higher classification accuracy can be achieved using the proposed method,compared with the deep-learning method. 展开更多
关键词 NEW cyber-telecom crime BERT model deep LEARNING monitoring and WARNING text analysis
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瑞幸咖啡财务舞弊事件分析——基于CRIME模型 被引量:1
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作者 孙辉 章辉 《生产力研究》 2021年第2期152-156,共5页
移动互联网时代给了企业前所未有的创新和实践的机会,但伴随的是诸多的不确定性,商业模式的创新给企业带来全新盈利模式的同时也隐藏着巨大风险。瑞幸造假事件给我们思考资本逐利本性、监管的缺位提供了一个很好的样本。文章通过财务舞... 移动互联网时代给了企业前所未有的创新和实践的机会,但伴随的是诸多的不确定性,商业模式的创新给企业带来全新盈利模式的同时也隐藏着巨大风险。瑞幸造假事件给我们思考资本逐利本性、监管的缺位提供了一个很好的样本。文章通过财务舞弊理论——CRIME模型,从舞弊行为人、舞弊手段、舞弊动机、监管机制以及结果五个方面来对瑞幸财务舞弊事件进行了全面分析,认为瑞幸造假事件的发生除了创始人陆正耀"一股独大"造成的公司内部管理失衡外,还在于中介机构和政府层面的监管存在疏漏,因此,要借此次瑞幸造假事件,反思自身的不足,加大企业欺诈的犯罪成本。 展开更多
关键词 财务舞弊 crime模型 瑞幸咖啡
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基于CRIME理论的财务舞弊案例分析——以康美药业为例 被引量:1
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作者 刘佳琳 王雁书 《国际商务财会》 2023年第7期50-53,共4页
康美药业财务舞弊案作为A股史上最大的财务舞弊案,一直备受市场关注。文章基于CRIME理论,从舞弊行为人、舞弊手段、舞弊激励、监管机制、结果五个方面系统全面地分析了康美药业财务舞弊案,并从内部监管与外部监管两方面提出建议。
关键词 财务舞弊 crime理论 康美药业
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Predicting the Type of Crime: Intelligence Gathering and Crime Analysis 被引量:3
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作者 Saleh Albahli Anadil Alsaqabi +3 位作者 Fatimah Aldhubayi Hafiz Tayyab Rauf Muhammad Arif Mazin Abed Mohammed 《Computers, Materials & Continua》 SCIE EI 2021年第3期2317-2341,共25页
Crimes are expected to rise with an increase in population and the rising gap between society’s income levels.Crimes contribute to a significant portion of the socioeconomic loss to any society,not only through its i... Crimes are expected to rise with an increase in population and the rising gap between society’s income levels.Crimes contribute to a significant portion of the socioeconomic loss to any society,not only through its indirect damage to the social fabric and peace but also the more direct negative impacts on the economy,social parameters,and reputation of a nation.Policing and other preventive resources are limited and have to be utilized.The conventional methods are being superseded by more modern approaches of machine learning algorithms capable of making predictions where the relationships between the features and the outcomes are complex.Making it possible for such algorithms to provide indicators of specific areas that may become criminal hot-spots.These predictions can be used by policymakers and police personals alike to make effective and informed strategies that can curtail criminal activities and contribute to the nation’s development.This paper aims to predict factors that most affected crimes in Saudi Arabia by developing a machine learning model to predict an acceptable output value.Our results show that FAMD as features selection methods showed more accuracy on machine learning classifiers than the PCA method.The naïve Bayes classifier performs better than other classifiers on both features selections methods with an accuracy of 97.53%for FAMD,and PCA equals to 97.10%. 展开更多
关键词 PREDICTION machine learning crime prevention naïve bayes crime prediction classification algorithms
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Quantitative Analysis of Crime Incidents in Chicago Using Data Analytics Techniques 被引量:1
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作者 Daniel Rivera Ruiz Alisha Sawant 《Computers, Materials & Continua》 SCIE EI 2019年第5期389-396,共8页
In this paper we aim to identify certain social factors that influence,and thus can be used to predict,the occurrence of crimes.The factors under consideration for this analytic are social demographics such as age,sex... In this paper we aim to identify certain social factors that influence,and thus can be used to predict,the occurrence of crimes.The factors under consideration for this analytic are social demographics such as age,sex,poverty,etc.,train ridership,traffic density and the number of business licenses per community area in Chicago,IL.A factor will be considered pertinent if there is high correlation between it and the number of crimes of a particular type in that community area. 展开更多
关键词 ANALYTICS big data Chicago CORRELATION crime
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基于CRIME理论的瑞幸咖啡财务造假案例分析 被引量:4
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作者 裴丽洁 《晋中学院学报》 2021年第6期69-72,共4页
财务造假严重影响着正常的市场秩序。有效防范财务造假应重视企业文化建设,大力提升从业人员的道德与职业素养;同时建立有效的企业内部治理结构和内控体系,完善高管考核体系和相关的激励与约束机制,建立并完善独立董事制度。
关键词 财务造假 瑞幸咖啡 crime理论
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