基于CRIME理论的康美药业财务造假分析及防范研究

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。

基于CRIME理论的^(*)ST宜生财务舞弊案例研究

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。

从CRIME理论看公司财务造假

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。

A Survey of Crime Scene Investigation Image Retrieval Using Deep Learning

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.

The Windy City’s Dark Side: A Statistical Exploration of Crime in the City of Chicago

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.

基于CRIME理论视角下东方金钰财务舞弊分析

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。

基于CRIME理论的财务舞弊问题研究——以Z公司为例

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。

Prevalence, Pattern and Factors Associated with Psychiatric Disorders among Persons Arrested for Violent Crimes in Ife/Modakeke Area, Southwestern Nigeria

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.

GIS Based Spatial and Temporal Analysis of Crimes, a Case Study of Mardan City, Pakistan

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.

基于CRIME理论的财务舞弊案例分析——以康美药业为例

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。

A Comparative Study between the Jordanian and Omani Digital Crimes Law

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.

Crimes of Violence in Our Arab Society

Violence is an inherited phenomenon, a social phenomenon of concern, and violence is a complex social phenomenon that is not based on one factor and is not the result of one. It is the result of a combination of factors and causes because it is an individual and social phenomenon. In the context of the humanitarian nature that makes this behavior fake that will satisfy the requirements and needs or achieve the goals but we find that the reality is the opposite when we use force, methods, and violence in social relations under any justification, it is customary and violation of social norms, defined violence as ＂any behavior expressed Any reaction intended to inflict harm, self or otherwise, self-destruction or other property of pain. It is important to note that the phenomenon of violence is a global social phenomenon that is not limited to Arab society. Violence is also prevalent in other societies of the world. Violence causes a rupture in our Arab society, and therefore we are called upon to fight it. In recent years, violence has increased among young people in Arab society in particular.＂

Hate Crimes Methodological, Theoretical ＆ Empirical Difficulties A Pragmatic ＆ Legal Overview

Hate crimes are a culture phenomenon which is perceived by most as an occurrence that should be uprooted from the society. Yet, to date, we have been unable to do so. Hate crimes are the subject of research and comments by experts in various fields. In this regard, most scholars agree that a hate based crime is distinguished from a ＂regular＂ criminal offence by the motive--the attack is aimed at a victim who is part of a differentiated minority group. However, when reading the relevant documents in the area, it seems that the differences between the experts start at the most basic point--what constitutes hate crimes？ This article analyses the concept of ＂hate crimes＂ via an interdisciplinary approach aimed at flashing out the fundamental gaps in the research. We have found that the problems include, inter alia, discrepancies in the definition of hate crimes, methodological difficulties regarding validity and legitimacy （mainly due to the absence of information based on the attacker＇s point of view） and the lack of agreement on the appropriate legal methods required to deal with the ramifications of hate crimes. While part I of this paper revolves around the theoretical aspects of the questions put forth at the centre of this article, part II looks at the same questions from a legal viewpoint. The correlation between the two chapters shows the impact the methodological difficulties have on enforcement endeavors. This relation is further advanced through the examination of test cases from different countries, among them--lsrael. Finally, the article concludes by suggesting a few thoughts on the way to overcome the theoretical problems and making the enforcement efforts more efficient.

A Conceptual Inquisition on Sexual Crimes

In this paper, the starting point comprises the general philosophy of sexuality. Despite certain differences in various cultures throughout the world and social history regarding all matters of sexuality, many converging principles of mankind are also there to take notice. In this light, in this work, the dimension of criminality in sexuality is taken into consideration. Rape seems to be the most common type of violent sexual crime. The topic of sexual offences （milder crimes） in the legal framework is further developed and debated, with references to figures of authority. Sexual harassment seems to be the mildest form or degree of offence on a scale depicting the spectrum of sexual crimes. As a matter of fact, its mere definition emerged only in contemporary times, even though its presence had been a fact of social life, throughout the ages. In this paper, while a general survey is preferred, peculiarities due to Turkey as a separate country with its own cultural history, are also alluded to inappropriate places, along the course of debates.

基于CRIME理论的瑞幸咖啡财务造假案例分析

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。

基于CRIME理论的紫晶存储财务舞弊案例分析

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。

Perfection of the legislation of the crimes by the Chinese elderly

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.

Bleeding Wounds: Japanese Denial of War Crimes and Effects on Human Rights

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.

基于CRIME五因素论的浪奇财务舞弊案例研究

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。