Emerging trends in forensic accounting research: Bridging research gaps and prioritizing new frontiers
Nejla Ellili, Haitham Nobanee, Ayman Haddad
et al.
This paper presents a meticulous bibliometric analysis of forensic accounting research conducted between 1991 and 2021, employing Scopus and VOSviewer. With a dataset comprising 232 documents, the study aims to scrutinize existing literature, identify influential authors, and discern the prominent countries in the field. Findings reveal a notable dearth in the documentation of forensic accounting within academic journals, suggesting a subdued demand for the profession, especially in certain nations. The analysis contributes to an enriched understanding of forensic accounting by offering a comprehensive taxonomy, pinpointing research gaps, identifying prospective research directions, and benefiting academia, practitioners, educators, policymakers, and professionals. The study's originality lies in its integration of bibliometric analysis, data visualization, and systematic examination, providing a distinctive contribution to the field. The comprehensive approach enhances our understanding of forensic accounting, offering invaluable insights for future research and fostering collaboration within the realm of financial fraud detection and prevention.
Social pathology. Social and public welfare. Criminology
Nota técnica: Projeto de Lei nº 7.973 de 2014
Instituto Brasileiro de Ciências Criminais
A possibilidade de remição de pena por meio da leitura fomenta movimentações no campo jurídico há anos. Em 2013, a Recomendação do CNJ nº 44 estabeleceu os parâmetros para fins de remição de pena pelo estudo e previu sua equivalência para a leitura.
Criminal law and procedure, Social pathology. Social and public welfare. Criminology
Acceptability of “DIDE”, a mobile application designed at facilitating care adherence of patients with substance use disorder
Antoine Stocker, Nicolas Navarro, Laurent Schmitt
et al.
Abstract Background Attrition continues to be a major hurdle for addiction treatment. Through the prism of the attachment theory, this phenomenon can be understood as a manifestation of the patient’s insecure attachment style, needing a highly-responsive care delivery. We developed an electronic health mobile application, co-designed with patients, aimed at helping healthcare teams respond to their patients’ needs, and fostering adherence to care. This acceptability study evaluated patients everyday use of the application for eight weeks, assessing their satisfaction with the system, and its integration within professionals’ current practice in our center. Methods This single-center, prospective study was conducted between January 2022 and December 2022. 24 adult patients with any type of addiction were included. They were granted access to the application for eight weeks, and were invited to complete the System Usability Scale questionnaire regarding their satisfaction with application’s usability at the end of the study. The application uses active self-reports, which are later discussed with the healthcare team, and foster both the working alliance and the decision-making process. Results 17 patients out of 24 reached the primary endpoint. On average, over the eight-weeks period, patients logged in the application 38.2 times, and sent 5.9 messages to the healthcare team. Interestingly, 64.3% of the user logins were recorded outside of our center’s working hours (either from 5 p.m. to 9 a.m., or during week-ends and bank holidays), and 70.8% of the patients logged into the application at least one time between 10 p.m. and 8 a.m. 18 patients completed the System Usability Scale questionnaire, which averaged a score of 81.8 out of 100. Healthcare professionals logged in the application’s messaging system 4.5 times a day on average. Conclusions This preliminary study shows promising results, as patients engaged well with various components of the application. It was moreover possible for healthcare workers in our center to integrate this tool in their daily activities. More work is needed to better understand the various patients’ needs regarding the application, further strengthen their adherence to the intervention, and understand professionals’ motivations to use the application. Trial registration ClinicalTrials.gov, Identifier: NCT04659954. Registered 09 December 2020, https://clinicaltrials.gov/study/NCT04659954 .
Medicine (General), Social pathology. Social and public welfare. Criminology
The use of post-cycle therapy is associated with reduced withdrawal symptoms from anabolic-androgenic steroid use: a survey of 470 men
Bonnie Grant, Joseph Kean, Naim Vali
et al.
Abstract Background Anabolic–androgenic steroids (AAS) mimic the effects of testosterone and may include testosterone itself; they are used for body enhancement within the general population. AAS use has been linked with increased mortality, cardiovascular disease, mental health disorders, and infertility. AAS-induced hypogonadism can persist for an uncertain time period despite cessation, during which men may report physical and neuropsychiatric symptoms. In an attempt to mitigate these symptoms and expedite testicular recovery, many men self-administer post-cycle-therapy (PCT), typically involving human chorionic gonadotrophin (hCG) and selective oestrogen receptor modulators (SERMs), which are known to potently stimulate testicular function. However, this practice has no objective evidence of effectiveness to lessen the severity or duration of hypogonadal symptoms. Methods An anonymous survey of four-hundred-and-seventy men using AAS explored the symptoms they experienced when ceasing AAS use; the effect of PCT on relieving their symptoms, and their perceived role for health service support. Results The majority of respondents were white, aged 18–30 years old, and working in skilled manual work. 51.7% (n = 243) reported no issues with AAS use, but 35.3% reported increased aggression. 65.1% (n = 306) of respondents had attempted AAS cessation and 95.1% of these experienced at least one symptom upon AAS cessation. Low mood, tiredness and reduced libido were reported in 72.9%, 58.5% and 57.0% of men stopping AAS use, respectively, with only 4.9% reporting no symptoms. PCT had been used by 56.5% of respondents with AAS cessation and mitigated cravings to restart AAS use, withdrawal symptoms and suicidal thoughts by 60%, 60% and 50%, respectively. The effect of stopping AAS on body composition and recovery of testosterone or fertility was a concern in 60.5% and 52.4%, respectively. Most respondents felt PCT should be prescribed under medical supervision in the community. Conclusions Our survey suggests that the majority of men stopping AAS use are using some form of PCT. Some self-reported symptoms of AAS-induced hypogonadism such as cravings to restart AAS use reduce by 60% and suicidal thoughts reduce by 50%. These individuals are concerned about the negative effect of AAS use and cessation. This study provides crucial information for planning future research to evaluate the effects of PCT on symptoms when men stop AAS use.
Public aspects of medicine, Social pathology. Social and public welfare. Criminology
Racial profiling, novas tecnologias e racismo estrutural
IBCCRIM
Um homem parado ao lado de um carro em via pública poderia ser apenas o que estas palavras descrevem, desde que esse homem não fosse um homem negro. Francisco Cícero dos Santos Júnior é a prova disso. Abordado pela polícia durante um patrulhamento de rotina, foi avistado e descrito como “um indivíduo de cor negra que estava em cena típica de tráfico de drogas”. Nenhuma outra característica foi empregada para descrever Francisco, porque a epiderme preta é o gatilho que impulsiona e legitima o aparato repressivo estatal. Assim, ele foi conduzido e preso para, em seguida, ser denunciado e condenado por tráfico de drogas. Em linhas gerais, esse é o pano de fundo do julgamento que se iniciou no dia 1º de março deste ano, perante o Supremo Tribunal Federal, por força da impetração do HC 208.240 pela Defensoria Pública de São Paulo.
Criminal law and procedure, Social pathology. Social and public welfare. Criminology
Six months in: pandemic crime trends in England and Wales
Samuel Langton, Anthony Dixon, Graham Farrell
Abstract Governments around the world have enforced strict guidelines on social interaction and mobility to control the spread of the COVID-19 virus. Evidence has begun to emerge which suggests that such dramatic changes in people’s routine activities have yielded similarly dramatic changes in criminal behavior. This study represents the first ‘look back’ on six months of the nationwide lockdown in England and Wales. Using open police-recorded crime trends, we provide a comparison between expected and observed crime rates for fourteen different offence categories between March and August, 2020. We find that most crime types experienced sharp, short-term declines during the first full month of lockdown. This was followed by a gradual resurgence as restrictions were relaxed. Major exceptions include anti-social behavior and drug crimes. Findings shed light on the opportunity structures for crime and the nuances of using police records to study crime during the pandemic.
Science (General), Social pathology. Social and public welfare. Criminology
Can touch this: training to correct police officer beliefs about overdose from incidental contact with fentanyl
Brandon del Pozo, Emily Sightes, Sunyou Kang
et al.
Abstract Misinformation about overdose risk from accidentally inhaling or touching fentanyl is widespread among police in the United States. This may aggravate already elevated burdens of officer stress and burnout, while chilling lifesaving overdose response. Police education has shown promise in reducing false beliefs about fentanyl. To better understand the potential of training interventions in correcting officer knowledge, we administered a 10-min online training with corrective messaging about occupational overdose risk from fentanyl contact to 204 police officers in Indiana. Overall, 129 officers (63%) completed baseline survey and 69 (34%) completed follow-up instrument. Using a 6-point Likert scale, we documented assent with the statement: “First responders who encounter fentanyl are at great risk of overdose by touching it or inhaling it.” At baseline, 79.8% expressed agreement, while 20.2% disagreed. At follow-up, 39.1% agreed, while 60.9% disagreed (p < .001). Baseline responses varied in that those officers without a college degree and those on patrol were more likely to report false beliefs. A brief online training intervention holds promise for correcting false beliefs about the risk of fentanyl overdose under circumstances commonly encountered by police.
Public aspects of medicine, Social pathology. Social and public welfare. Criminology
[Multicenter study of adherence to guidelines on surgical prophylaxis and the determinants of non-adherence in ArgentinaEstudo multicêntrico sobre a adesão a diretrizes de profilaxia cirúrgica e seus determinantes na Argentina].
Viviana M. Rodríguez, L. Clara, D. Klajn
et al.
Objective Evaluate the level of adherence to guidelines on surgical prophylaxis in health facilities in Argentina and the determinants of non-adherence. Methods Cross-sectional multicenter study in 35 centers in Argentina. The level of adherence to guidelines and the forms of non-adherence were determined and these were compared based on the characteristics of the indicated antibiotic, anesthesiologist, surgery, and facility, as well as patient age. An adjusted logistic regression model was used. Results A total of 1,083 surgical procedures were reviewed. Adherence to guidelines was 67%. The most frequent forms of non-adherence were: incorrect antibiotic (28.9%), unnecessary prophylaxis (25.5%), and prolonged prophylaxis (24.4%). Adherence to guidelines was higher in persons under 18 years of age (84.9% compared to 65.5%, p < 0.001). According to the type of health coverage (social welfare, private insurance, public coverage, or community coverage), adherence was 33.3%, 64.4%, 78.8%, and 83.3%, respectively; p < 0.001. According to population (maternal and child, pediatric, specific pathologies, and general pathologies), adherence was 97.9%, 97.2%, 89.4%, and 63.2%, respectively; p < 0.001. Adherence was highest in neurosurgery (91.1%), obstetrics (82.4%), and cardiovascular surgery (72.9%), and lowest in otorhinolaryngology (47.8%), ophthalmology (50%), and urology (55.9%) (p < 0.001). The adjusted analysis showed the highest adherence to guidelines in persons under 18 (odds ratio [OR]: 4.97; 95% confidence interval [CI 95]: 1.13-21.80); emergency surgery (OR: 2.18; CI 95: 1.11-4.26); and public, private, and community facilities (OR: 9.35; CI 95: 3.85-22.70). Adherence was also higher in facilities for maternal and child care and specific pathologies (OR: 10.52; CI 95, 1.30-85.12), cardiovascular surgery, neurosurgery, obstetrics (OR: 2.73; CI 95: 1.55-4.78), and facilities with programs to optimize the use of antimicrobial drugs (OR 1.95; CI 95, 1.10-3.45). Conclusions Adherence to guidelines was 67%. Incorrect, unnecessary, and prolonged use of antibiotics were the most frequent forms of non-adherence. Adherence was higher with younger patients, where programs exist to optimize the use of antimicrobial drugs, where there is private or public health coverage, with the pediatric population, for specific pathologies, in emergency surgery, and in certain specialties.
Reducción de la demanda de las nuevas sustancias psicoactivas: prevención del consumo, reducción de riesgos y provisión de tratamiento
Elena Hedoux
En los últimos años ha habido un aumento sin precedentes en el número, tipo y disponibilidad de nuevas sustancias psicoactivas (NPS, por sus siglas en inglés) en diversas regiones del mundo. El crecimiento en este mercado también es responsable del aumento de daños graves reportados recientemente. Los desafíos clave giran en torno a la velocidad a la que aparecen las NPS, su proliferación rápida y abierta, y la información limitada o nula sobre sus efectos y daños.
Public aspects of medicine, Social pathology. Social and public welfare. Criminology
Local Security Governance in Vulnerable Residential Areas
Bernhard Frevel, Verena Schulze
Modern Moonshine: The Revival of White Whiskey in the Twenty-First Century
A. Koontz
The volume Modern Moonshine: The Revival of White Whiskey in the Twenty-First Century, edited by Cameron D. Lippard and Bruce E. Stewart, examines moonshine as a regionalized, yet national, cultural phenomenon. While a collection based strictly on moonshine research might strike one as limited in scope, the book instead offers an example of the comparative insight that can be gained from applying multiple perspectives to one cultural object. The volume’s contributors come from the disciplines of criminology, geography, (public) history, historic preservation, media studies, and sociology. As a whole, the text offers unique insight into the topics of stereotypes, identity, and the influence of social structure on situated action and sense of place. Stewart’s chapter on the history of moonshining in southern Appalachia sets the stage for Daniel Pierce (Chapter 2); Emily Edwards (Chapter 3); Kaitland Byrd, J. Slade Lellock, and Nathaniel Chapman (Chapter 6); Jason Ezell (Chapter 7); Lippard (Chapter 8); and Helen Rosko (Chapter 9), who also examine the creation, perpetuation, and influence of stereotypes surrounding moonshine and moonshiners. These authors explain the complexity of the consequences of stereotypes in the moonshining business and the revival of legal moonshine. First, the stereotypes of dangerous tricksters and backward hillbillies can create very real and harmful effects, particularly when used to justify why residents of Appalachia need the influence of and control by corporations and the government (see, e.g., Stewart). These stereotypes perpetuate a negative othering of the region. Second, these stereotypes have also been used by the moonshiners themselves to further their celebrity and personal branding, increasing their success—although, this, too, can backfire and become a self-fulfilling prophecy. An example is the case of ‘‘Popcorn’’ Sutton, discussed by multiple authors (e.g., Pierce, Edwards), in which the hyper-independent trickster acts out the harmful habits of the stereotype, leading to their demise by their own hand. Together, the chapters help to demonstrate the moonshiner as a form of controlling image, in which both individuals and communities respond to these stereotypes, whether working with or against them, for the continuance of a way of life, to support the welfare of their family or community, and for self-sufficiency (see, e.g., Lippard, Rosko). Findings related to individuals and communities working with or against controlling images helps to lead into the second topic— identity. We see themes of identity explored at different social levels. For instance, Edwards examines the construction of characters such as the archetype of the ‘‘trickster’’ by the media, further delving into how stereotypes are created, while Pierce examines how such representations both influence and are influenced by individuals’ identity construction through a case study of Jim Tom Hedrick and Popcorn Sutton. Pierce’s work creates connections between such archetypes and individual identities by examining how Hedrick and Sutton’s construction of a ‘‘character’’ they performed for publicity influenced the construction of the postmodern moonshiner. Alternatively, Robert Perdue (Chapter 4) uses a social deviance approach to examine a changing regional identity based in the influence of moonshine, including how legal regulation can create obstacles to maintaining a healthy economy and regional identity. We can see these interconnections in Lippard’s work, as he uses the Call family tradition of moonshining in Wilkes County, North Carolina to reveal how stigma and misconceived stereotypes can be contested when Reviews 379
VLDL-Specific Increases of Fatty Acids in Autism Spectrum Disorders Correlates with Social Interaction
N. Usui, Keiko Iwata, T. Miyachi
et al.
Abnormalities of lipid metabolism contribute to ASD pathogenesis has been argued, but the mechanisms are not fully understood. We characterized the lipids metabolism in ASD children by lipidomics, and identified the dramatic alterations of 71 metabolites involved in lipid biosynthesis and metabolism, oxidative stress, and synaptic function. Identified fatty acids (FAs) indicated the correlations with clinical social interaction score of ASD diagnosis as well as lipoproteins-triglyceride concentrations in ASD. We also found the specific reduction of very-low-density lipoprotein (VLDL) in ASD, which showing correlations with a decrease of APOB concentrations in ASD. We further found a significant increase in APOJ known as a sensor for oxidative stress, demonstrating enhancing oxidative stress in ASD is due to VLDL-specific dyslipidemia. These results demonstrate the increases in FAs are due to VLDL-specific degradation, providing novel insights to uncover the mechanisms such as oxidative stress generations via mitochondrial dysfunction underlying ASD pathology. Funding Statement: This work was supported by the Strategic Research Program for Brain Sciences from the Ministry of Education, Culture, Sports, Science and Technology (MEXT) to H.M.; the Grant-in-Aid for Scientific Research on Innovative Areas (#21200014) from MEXT to H.M.; SENSHIN Medical Research Foundation to H.M. and N.U.; Hamamatsu Foundation for Science and Technology Promotion to H.M.; the Grant-in-Aid for Early-Career Scientists (18K14814) from the Japan Society for the Promotion of Science (JSPS) to N.U.; Takeda Science Foundation to H.M. and N.U.; The Osaka Medical Research Foundation for Intractable Diseases to N.U.; Research Grant for Public Health Science to N.U.; Eli Lilly Japan Research Grant to N.U.; the Grant for Life Cycle Medicine from Faculty of Medical Sciences, University of Fukui to N.U. Declaration of Interests: The authors declare no competing interests. Ethics Approval Statement: All procedures were approved by the Ethics Committee of the University of Fukui and the Hamamatsu University School of Medicine, and were conducted in accordance with the Ethical Guidelines for Medical and Health Research Involving Human Subjects of the Ministry of Health, Labour and Welfare of Japan. All participants were given a complete description of the study and provided written informed consent from their parent and/or legal guardian before enrolled.
Development of the Korean version of ICF e-Learning tool
Haejung Lee, Ju-Min Song
Purpose: The aim of the study was to develop a Korean version of an ICF e-Learning tool (KICF e-Learning tool). Methods: The process of translation and adaptation of the ICF e-Learning tool was followed: two translators developed the Korean ver-sions independently, and a consensus version of the translation was then produced. An expert committee, which was composed of five experts from physiotherapy, occupational therapy, speech pathology, and social welfare, reviewed the consensus Korean version to make a beta version of the tool. A field test was conducted to determine if the Korean version of the tool was easy to understand and suitable to use in ICF learning. Feedback from the field test were used for the final adaptation of the KICF e-Learning tool. Results: One-hundred and twenty-six volunteers (40 males and 76 females) were invited to examine the KICF e-Learning tool. The participants reported various levels of ICF knowledge from none to very good. Forty-eight participants reported no knowledge of ICF. The majority of participants (n=84) reported that Korean terms or expression in the tool were easy to understand and one-hundred fourteen participants would recommend the tool to another person. The Korean cases would be helpful for a Korean audience to study the ICF using the tool. Conclusion: The KICF e-Learning tool was developed and is ready for use by the public for the consistency of ICF education. On the other hand, development of an advanced module will be needed.
Nils Edling (red.): The Changing Meanings of the Welfare State: Histories of a key concept in the Nordic countries
Stein Kuhnle
Social pathology. Social and public welfare. Criminology
The Forensic Construction Expert as a Mediator
A. Yu. Butyrin, E. B. Stativa, O. V. Zhukova
et al.
The issue of out-of-court settlement of disputes between participants in construction is considered. The relevance of the study stems from the excessive number of legal disputes of business entities. This fact requires a new perspective on the existing but still unpopular conciliation procedures, which can mitigate the burden of the judiciary. The mediation procedure seems to be the most attractive to the authors to that end. The article provides a range of advantages of turning the disputants to the mediator in comparison with the traditional judicial process. In this regard, the attention of the authors is focused on the mediator figure itself, the benefits of engaging an expert builder (a person competent in the field of construction who carries out forensic analysis on a permanent basis) are explained.The question of whether the participants in the construction industry are ready to resolve their economic disputes in the pretrial order is considered. According to the authors this is obstructed by: persistent paternalism firmly entrenched in the minds of the disputing parties, traditional distrust to the mediator as not having the authority, the exhaustiveness of the parties’ desire for unquestionable victory in the dispute and not for a compromise the inefficiency of the defensive practice using concealment or falsification of information, etc.In conclusion, the authors note the current unreadiness of the construction industry parties to actively participate in out-of-court settlement of disputes as well as a positive tendency among the Russian builders to using civilized forms of industrial interaction and express the hope that mediation will take its rightful place in the segment of public relations under consideration.
Social pathology. Social and public welfare. Criminology
Put Your Money Where Your Mouth Is: Reforming Organized Dentistry to Address Persistent Oral Health Disparities in the U.S.
Aparna Chintapalli
Necessidades e recursos sociais em doentes renais crônicos hemodialisados
Marta Freitas Olim, Sónia Guadalupe, Sara Zeferino
et al.
O estudo apresenta dados acerca da provisão social das necessidades de doentes insuficientes renais crónicos em tratamento de hemodiálise em Portugal. Estudo descritivo dos dados dos processos sociais de 1436 doentes no ano de 2017. Na maioria são do sexo masculino (60,7%) e têm idades entre os 19 e os 97 anos (M = 66,3; DP = 15,8). Foram sinalizadas 2550 necessidades, 1,78 sinalizações em média por doente. Do total, 48% apresentam necessidades de apoio material/instrumental, 31,2% evidenciaram necessidades de advocacy e de intervenção psicossocial, sendo estas e as de apoio logístico que apresentam um número mais elevado de sinalizações (M = 1,257; M = 1,431, respetivamente). Em 63,4% dos casos a resposta foi adequada. As necessidades não satisfeitas são por resposta desadequada ou por inexistência de resposta (6,2%; 5,5%), ou ainda por não adesão do doente/família (14,1%; 6,1%). Analisadas as diferenças sociodemográficas, as pessoas viúvas registam um número de necessidades superior aos outros estados civis (p < 0,01), e os doentes em famílias de acolhimento ou instituições (p < 0,01). O conhecimento das necessidades destes doentes é fulcral para o Serviço Social favorecer programas de provisão às necessidades dominantes e para grupos de especial atenção.
Public aspects of medicine, Social pathology. Social and public welfare. Criminology
Muffled voices. Making way for impact statements in criminal justice system in India
Dipa Dube
Victim Impact Statement (VIS) is a crucial aspect in the process of dispensation of justice. It reinforces the participatory model of criminal justice system, wherein both the accused and the victim are significant and interwined in justice delivery mechanism. VIS has received little support from pro-accused activists who assert that the acceptance of such statements would make way for emotional blackmail and consequent enhancement of quantum of sentence. The claim has, however, been assailed by victimologists the world over, who have hailed the same as a positive assertion of the rights of the victim in the sentencing process.
Simply speaking, a victim impact statement is a written or verbal statement made as part of the judicial legal process, which allows a victim of crime the opportunity to speak during the sentencing of the accused. It offers an opportunity to the victim or his/her family members to elaborate the trauma and hardships faced as a result of the crime committed. The present status of the victim or family, including the inconveniences faced, also become clear to the judge and allows him to make a decision.
While VIS has been considered as significant and included as part of the criminal justice process in several nations across the world, India has remained rather unmoved and untouched. Several victimological approaches have been included in recent years in the criminal procedure of the land, yet impact statements seem to have eluded the legislators. This is particularly of significance in light of Indian judgments where the courts have reiterated that punishment must respond to the “society’s cry for justice”.
Social pathology. Social and public welfare. Criminology
La política brasileña de ciberseguridad como estrategia de liderazgo regional
Luísa Cruz Lobato
El artículo analiza la estructuración de la política de ciberseguridad de Brasil entre los años de 2003 y 2016 como componente de su estrategia de inserción internacional y proyección de liderazgo en el Sul Global. El campo de la gobernanza de la Internet, de lo cual la ciberseguridad es parte, ofrece al país una oportunidad de relativo bajo costo de protagonismo en la elaboración de normas internacionales. Analizase documentos principales de esa política y argumentase que ella es parte de los esfuerzos de proyección del soft power del país en el campo de la seguridad internacional, pero que sus incoherencias pueden afectar y hasta mismo comprometer esta estrategia. Por fin, trazase breves proyecciones para esta política ante los cambios políticos en Brasil.
Social Sciences, Social pathology. Social and public welfare. Criminology
Crime Prevention and Community Safety
J. Topping, M. Bowden
2 sitasi
en
Political Science