Essays on Occupational Fraud
In this article we provide the results of a study on measures to prevent fraud in different countries. The article shows that the level of fraud in Russia is quite high. This is due to the low culture of doing business and the high bureaucratization of government authorities. Creating transparent schemes of interaction will help reduce the number of fraudulent schemes and build society. The article presents an algorithm for creating a non-fraudulent society using the theory of change.
The article gives an overview of the main approaches to verification of the internal rating methods of analysis of the creditworthiness. The article gives practical advice on the application of these techniques by an example of real internal rating technique.
This paper considers how to analyze the performance indicators of universities. The data of this study comes from Russian National Research Universities' statements that are available in open access on official web sites. The main purpose of this study is to define via factor analysis the most important indicators for ranking and performance auditing behind the constellations of performance measures. For this purposes Statistical Package for the Social Sciences (SPSS) was used. Then we conducted factor analysis by using the extraction method with principal component analysis to choose the main factors for rating and performance auditing. We suggest using the factor analysis result for evaluation of an auditee.
The article explores the procedural aspect of constructing structural and logical typologies with the aim of creating the innovation index - workers attitudes guiding innovation and innovation -related behavior at workplace.