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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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基于CRIME理论的^(*)ST宜生财务舞弊案例研究
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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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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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GIS Based Spatial and Temporal Analysis of Crimes, a Case Study of Mardan City, Pakistan 被引量:3
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作者 Pukhtoon Yar Jamal Nasir 《International Journal of Geosciences》 2016年第3期325-334,共10页
This paper is aimed to study the crime with special reference to its spatial and temporal distribution. It also tries to analyze and estimates the impact of weather on the prevalence of criminal activity in Mardan Cit... This paper is aimed to study the crime with special reference to its spatial and temporal distribution. It also tries to analyze and estimates the impact of weather on the prevalence of criminal activity in Mardan City. Studying the crimes with reference to its spatial and temporal distribution is important because information about the occurrence of crime is one of the most crucial tools in combating crime. It allows understanding how crimes are distributed through space, and hence can help in combating them. The Geographical Information System is an important tool for dealing with spatial and temporal analysis and thus fighting crime. The advent of desktop computers has significantly increased the role of computer mapping. The availability of user-friendly GIS applications has further increased the use of GIS in crime mapping. For the present study the data was collected about homicide and aggressive assaults from all the three police stations covering Mardan City. The collected data was analyzed under different scenarios. The temporal based analysis of data reveals that almost 50% crimes reported in 2009, took place from May-September (summer) compared to 32% in winter (October to February). The spatial analysis of data reveals 05 hotspots. Sikindary area was identified as the most crucial hotspot where within a 05 km radius, 11 crimes were committed in 2009 followed by Kalpani Bridge area from where a total of 10 crimes of aggressive nature were reported. Similarly police station wise the City Police Station accounts for 47% of the aggressive crimes committed in 2009. 展开更多
关键词 GIS Remote Sensing crimes Mardan City
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Prevalence, Pattern and Factors Associated with Psychiatric Disorders among Persons Arrested for Violent Crimes in Ife/Modakeke Area, Southwestern Nigeria
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作者 Musiliu Adejare Lawal Samuel Kolawole Mosaku +1 位作者 Bolanle Adeyemi Ola Olufemi Morakinyo 《Journal of Behavioral and Brain Science》 2014年第12期535-543,共9页
Background: Association between violence and mental disorders has contributed immensely to the stigma associated with mental illness in the society;because people erroneously see mentally ill individuals as dangerous,... Background: Association between violence and mental disorders has contributed immensely to the stigma associated with mental illness in the society;because people erroneously see mentally ill individuals as dangerous, they will not want to associate with them. Aims: To assess the prevalence and pattern of psychiatric disorders among a sample of the violent offenders and to examine any relationship between psychiatric disorders and crimes. Method: This was a two-phase cross-sectional study in three police stations in Ile-Ife/Modakeke area of Nigeria. In the first phase, we screened 400 consecutive adults arrested for violent crimes using the General Health Questionnaire—30. In the second phase, all 36 persons with probable psychopathology were then interviewed with the Present State Examination to make a definitive diagnosis. Results: The mean age of all the subjects was 29.9 years (SD ± 7.3). The male to female ratio was 11:1. Respondents were mostly single (54%);most had secondary education or less (82%) and about 60% were currently using psychoactive substances (drugs). About 8.5% of all the subjects had a diagnosable psychiatric disorder;paranoid schizophrenia was the commonest psychiatric disorder (41.2%). Mentally ill subjects were three times more likely to commit homicidal offence than non-mentally ill subjects. Conclusion: There exists a significant but weak relationship between mental illness and violent crimes. 展开更多
关键词 PREVALENCE PSYCHIATRIC VIOLENT crimes NIGERIA
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A Comparative Study between the Jordanian and Omani Digital Crimes Law
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作者 Ali Abu Romman 《Journal of Information Security》 2017年第1期8-22,共15页
The nature of crime has dramatically changed after the revolution of the new digital era. It is no longer based on violence but on the criminal computer abilities and technical expertise. This paper presents a compreh... The nature of crime has dramatically changed after the revolution of the new digital era. It is no longer based on violence but on the criminal computer abilities and technical expertise. This paper presents a comprehensive comparison between the Jordanian digital law 2015 and the Omani information technology digital crime law 2010. The results of this study indicate that the Jordanian Digital law requires some enhancements in order to cope with the trends of the ever-changing nature of the digital crimes. 展开更多
关键词 JORDAN DIGITAL crime LAW & Oman
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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
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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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Bleeding Wounds: Japanese Denial of War Crimes and Effects on Human Rights
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作者 梁燕城 《The Journal of Human Rights》 2015年第5期446-459,共14页
Japanese aggressive war committed extremely serious crimes, which brought miserable experiences and damage to Asian people including Chinese. Undoubtedly war crimes committed by the government and the army of Japan we... Japanese aggressive war committed extremely serious crimes, which brought miserable experiences and damage to Asian people including Chinese. Undoubtedly war crimes committed by the government and the army of Japan were the violation of human rights physically and emotionally. However, Japan refused to admit these crimes and even made excuses postwar, which constituted further violation of human rights. If Japan respected human rights, took the responsibility and apologized for what they've done, it would help those nations recover from trauma and contribute to build more peaceful relationships among nations. 展开更多
关键词 human rights JAPANESE AGGRESSIVE WAR WAR crimes
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基于CRIME五因素论的浪奇财务舞弊案例研究 被引量:1
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作者 常皓然 钞倩倩 《现代商贸工业》 2023年第13期141-143,共3页
近年来,我国上市公司财务舞弊事件频发,这不仅损害了上市公司的声誉与形象,还使我国资本市场无法健康运行。此次通过CRIME五因素论模型,对浪奇的舞弊主体、舞弊手段、舞弊动机、舞弊监管机制和舞弊造成的后果进行全方位的分析,从上市公... 近年来,我国上市公司财务舞弊事件频发,这不仅损害了上市公司的声誉与形象,还使我国资本市场无法健康运行。此次通过CRIME五因素论模型,对浪奇的舞弊主体、舞弊手段、舞弊动机、舞弊监管机制和舞弊造成的后果进行全方位的分析,从上市公司层面、审计机构层面和政府层面提出预防上市公司舞弊的具体措施,促进我国市场经济健康可持续发展。 展开更多
关键词 crime五因素论 浪奇 财务舞弊
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China Declares War on Foreign Exchange Fraud Crimes
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《China's Foreign Trade》 1999年第4期19-20,共2页
关键词 China Declares War on Foreign Exchange Fraud crimes
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Detection and Mapping of Violent Crime Hotspots in Southwestern Nigeria
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作者 Michael Ajide Oyinloye Suleiman Abdul-Azeez Adegboyega +4 位作者 Francis Omowonuola Akinluyi Akinola Adesuji Komolafe Joseph Olusola Akinyede Olabanji Odunayo Aladejana Samuel Olumide Akande 《Journal of Geographic Information System》 2023年第3期334-365,共32页
The increasing rate of insecurity in Nigeria, especially the southwest requires a paradigm shift from popular approach to crime hotspots detection. This study employed geospatial technologies to integrate spatio-tempo... The increasing rate of insecurity in Nigeria, especially the southwest requires a paradigm shift from popular approach to crime hotspots detection. This study employed geospatial technologies to integrate spatio-temporal crime, social media and field observation data from the communities in all the six states in the southwest to develop crime hotspots that can serve as preliminary information to assist in allocating resources for crime control and prevention. Historical crime data from January 1972 to April, 2021 were compiled and updated with rigorous field survey in September, 2021. The field data were encoded, input to the SPSS 17 and analyzed using descriptive statistics and multivariate analysis. A total 936 crime locations data were geolocated and exported to ArcGIS 10.5 for spatial mapping using point map operation and further imported to e-Spatial web-based and QGIS for the generation of hotspot map using heatmap tool. The results revealed that armed robbery, assassination and cultism were more pronounced in Lagos and Ogun States. Similarly, high incidences of farmers/herdsmen conflicts are observed in Oyo and Osun States. Increasing incidences of kidnapping are common in all the south-western states but very prominent in Ondo, Lagos and Oyo States. Most of the violent crime incidents took place along the highways, with forests being their hideouts. Violent crimes are dominantly caused by high rate of unemployment while farmer/herdsmen conflicts were majorly triggered by the scarcity of grazing fields and destruction of arable crops. The conflicts have resulted in the increasing cases of rape and disruption of social group, intake of hard drugs, cult-related activities, low income and revenue generation, and displacement of farmers and infrastructural damages. The study advocates regular retraining and equipping of security agents, establishment of cattle ranch, and installation of sophisticated IP Camera at the crime hotspots to assist in real-time crime monitoring and management. 展开更多
关键词 Violent crimes crime Hotspots Detection Geospatial Technologies Temporal crime Data Real-Time crime Information
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Ontology-Based Crime News Semantic Retrieval System
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作者 Fiaz Majeed Afzaal Ahmad +3 位作者 Muhammad Awais Hassan Muhammad Shafiq Jin-Ghoo Choi Habib Hamam 《Computers, Materials & Continua》 SCIE EI 2023年第10期601-614,共14页
Every day,the media reports tons of crimes that are considered by a large number of users and accumulate on a regular basis.Crime news exists on the Internet in unstructured formats such as books,websites,documents,an... Every day,the media reports tons of crimes that are considered by a large number of users and accumulate on a regular basis.Crime news exists on the Internet in unstructured formats such as books,websites,documents,and journals.From such homogeneous data,it is very challenging to extract relevant information which is a time-consuming and critical task for the public and law enforcement agencies.Keyword-based Information Retrieval(IR)systems rely on statistics to retrieve results,making it difficult to obtain relevant results.They are unable to understandthe user’s query and thus facewordmismatchesdue to context changes andthe inevitable semanticsof a given word.Therefore,such datasets need to be organized in a structured configuration,with the goal of efficiently manipulating the data while respecting the semantics of the data.An ontological semantic IR systemis needed that can find the right investigative information and find important clues to solve criminal cases.The semantic system retrieves information in view of the similarity of the semantics among indexed data and user queries.In this paper,we develop anontology-based semantic IRsystemthat leverages the latest semantic technologies including resource description framework(RDF),semantic protocol and RDF query language(SPARQL),semantic web rule language(SWRL),and web ontology language(OWL).We have conducted two experiments.In the first experiment,we implemented a keyword-based textual IR systemusing Apache Lucene.In the second experiment,we implemented a semantic systemthat uses ontology to store the data and retrieve precise results with high accuracy using SPARQL queries.The keyword-based system has filtered results with 51%accuracy,while the semantic system has filtered results with 95%accuracy,leading to significant improvements in the field and opening up new horizons for researchers. 展开更多
关键词 Web 3.0 crime ontology semantic web knowledge representation
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Crime Prediction Methods Based on Machine Learning:A Survey
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作者 Junxiang Yin 《Computers, Materials & Continua》 SCIE EI 2023年第2期4601-4629,共29页
The objective of crime prediction,one of the most important technologies in social computing,is to extract useful information from many existing criminal records to predict the next process-related crime.It can aid th... The objective of crime prediction,one of the most important technologies in social computing,is to extract useful information from many existing criminal records to predict the next process-related crime.It can aid the police in obtaining criminal information and warn the public to be vigilant in certain areas.With the rapid growth of big data,the Internet of Things,and other technologies,as well as the increasing use of artificial intelligence in forecasting models,crime prediction models based on deep learning techniques are accelerating.Therefore,it is necessary to classify the existing crime prediction algorithms and compare in depth the attributes and conditions that play an essential role in the analysis of crime prediction algorithms.Existing crime prediction methods can be roughly divided into two categories:those based on conventional machine learning and those based on contemporary deep learning.This survey analyses the fundamental theories and procedures.The most frequently used data sets are then enumerated,and the fundamental procedures of various algorithms are also analyzed in this paper.In light of the insufficient scale of existing data in this field,the ambiguity of data types used to predict crimes,and the absence of public data sets that have a significant impact on the research of algorithm models,this survey proposes the construction of a machine learning-based big data research model to address these issues.Future researchers who will enter this field are provided with a guide to the direction of future research development. 展开更多
关键词 crime prediction machine learning artificial intelligence deep learning
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Spatial Pattern and Distribution of Crime in Suleja Lga, Niger State, Nigeria
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作者 Isaac Utenwojo Ocholi Paul Ojochenemi Abuh +1 位作者 Ademu Samuel Aminu Musa 《Journal of Geographic Information System》 2023年第4期379-390,共12页
The study examines the Spatial Pattern and Distribution of Crime in Suleja LGA, Niger State, Nigeria. The study used GIS and statistical methods to analyse the pattern and distribution of crime incidence in the study ... The study examines the Spatial Pattern and Distribution of Crime in Suleja LGA, Niger State, Nigeria. The study used GIS and statistical methods to analyse the pattern and distribution of crime incidence in the study area. The records of each crime incidence were geocoded. Microsoft Excel was used to collate and organise the crime entries before they were imported into the ArcGIS Pro 2.0 environment. A geodatabase was created where the spatial and aspatial data were encoded and geospatial analysis was performed. The study reveals that the crime distribution pattern is generally clustered with a Global Moran’s I index of 0.097, a Z-score of 1.87, and a P-value < 0.06. Furthermore, the study reveals that armed robbery (61), kidnapping (40), car theft (33), culpable homicide (31), rape (29), and robbery (13) cases rank the highest in crime rate. Equally, findings of the study show that Chaza, Kwamba, Madalla, Suleja central, and Gaboda are the major crime hotspot zones at 90% confidence, as analysed using the Getis-Ord Gi* (Hot spot analysis) spatial statistics tool in ArcGIS Pro 2.0. The research therefore recommends that more effort be put into fighting crime, especially in areas where there are low-security formations, as they mostly have the highest record of crimes committed. Also, the patrol units should be equipped with GPS for better surveillance and real-time tracking of criminal activities. 展开更多
关键词 Urban Security Spatial Pattern crime GIS HOTSPOT INSECURITY
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A Conceptual Inquisition on Sexual Crimes
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作者 Sinan Caya 《Journal of Sociology Study》 2014年第11期917-924,共8页
关键词 犯罪 概念性 侦查 社会历史 违法行为 社会生活 性行为 土耳其
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Hate Crimes Methodological, Theoretical & Empirical Difficulties A Pragmatic & Legal Overview
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作者 Gadi Hitman Dror Harel 《Cultural and Religious Studies》 2016年第1期1-13,共13页
关键词 犯罪行为 法律 务实 执法工作 文化现象 中心问题 测试用例 攻击者
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China Has No Leniency on Drug Crimes
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《China Today》 1996年第2期7-7,共1页
ChinaHasNoLeniencyonDrugCrimesTHEGLOBALproblemofdrugabuseanddrugtraffickingthreatensthesafetyandstabilityoft... ChinaHasNoLeniencyonDrugCrimesTHEGLOBALproblemofdrugabuseanddrugtraffickingthreatensthesafetyandstabilityoftheentireworld.The... 展开更多
关键词 China Has No Leniency on Drug crimes
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基于CRIME理论的瑞幸咖啡财务造假案例分析
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作者 李若琦 《现代商业》 2023年第11期189-192,共4页
伴随着我国资本市场的高速发展,财务造假事件频发,造假手法也越来越复杂,造假事件恶劣程度愈演愈烈。目前,识别造假行为难度越来越大。造假者对市场和投资者毫无敬畏之心,伤害投资者合法利益,扰乱市场秩序,甚至影响了我国经济的健康运... 伴随着我国资本市场的高速发展,财务造假事件频发,造假手法也越来越复杂,造假事件恶劣程度愈演愈烈。目前,识别造假行为难度越来越大。造假者对市场和投资者毫无敬畏之心,伤害投资者合法利益,扰乱市场秩序,甚至影响了我国经济的健康运行。瑞幸咖啡从闪电上市到跌落神坛,其财务造假涉案金额高达22亿元。本文以瑞幸咖啡为案例,首先对其财务造假事件进行回顾,使用CRIME五因素理论分析其财务造假动因,然后对其造假手段进行分析,最后针对瑞幸咖啡现状提出相应的治理措施。 展开更多
关键词 财务造假 crime五因素理论 瑞幸咖啡
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基于CRIME理论的胜通集团财务造假案例研究
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作者 景涛 《国际会计前沿》 2023年第3期339-344,共6页
财务造假行为对我国资本市场造成多方面负面影响,研究如何防范该行为的发生具有重要的现实意义。胜通集团作为一家民营500强企业之一,仍未能避免实施财务造假行为,并被证监会收录为债券发行人财务造假的典型案件。CRIME理论以造假行为... 财务造假行为对我国资本市场造成多方面负面影响,研究如何防范该行为的发生具有重要的现实意义。胜通集团作为一家民营500强企业之一,仍未能避免实施财务造假行为,并被证监会收录为债券发行人财务造假的典型案件。CRIME理论以造假行为人、造假手段、造假动机、造假监督机制和造假产生的后果作为切入角度,通过对该理论的运用能够较为全面地对胜通集团财务造假行为进行剖析,在此基础上提出相应的治理建议,为财务造假行为的防范提供参考思路。 展开更多
关键词 财务造假 crime理论 案例研究 胜通集团
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基于CRIME理论的紫晶存储财务舞弊案例分析
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作者 李佳欣 《经济管理学刊(中英文版)》 2023年第2期122-129,共8页
在以信息披露为“生命线”的注册制下,紫晶存储开了一个恶劣的顶风欺诈上市先例,引起广泛关注。这种行为破坏了市场规律,使众多投资者对市场失去信心。紫晶存储以及相关中介机构负有重大责任。因此,对于注册制上市公司财务舞弊行为的识... 在以信息披露为“生命线”的注册制下,紫晶存储开了一个恶劣的顶风欺诈上市先例,引起广泛关注。这种行为破坏了市场规律,使众多投资者对市场失去信心。紫晶存储以及相关中介机构负有重大责任。因此,对于注册制上市公司财务舞弊行为的识别与治理对策的研究具有重要意义。文章基于CRIME理论,从舞弊行为人(cooks)、舞弊手段(recipes)、舞弊动因(incentives)、监管机制(monitoring)、结果(end result)五个方面系统全面地分析了紫晶存储财务舞弊案,并针对这五个方面提出有关的建议。 展开更多
关键词 财务舞弊 crime理论 紫晶存储
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