Search results for: cheese fraud

Authors: M. Dezyani, R. Ezzati, H. Mirzaei

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The objectives of this study were to determine the effect of pH on chemical, structural, and functional properties of Fetta cheese, and to relate changes in structure to changes in cheese unctionality. Fetta cheese was obtained from a cheese-production facility and stored at 4°C. Ten days after manufacture, the cheese was cut into blocks that were vacuum-packaged and stored for 4 d at 4°C. Cheese blocks were then high-pressure injected one, three, or five times with a 20% (wt/wt) glucono-δ-lactone solution. Successive injections were performed 24 h apart. Cheese blocks were then analyzed after 40 d of storage at 4°C. Acidulant injection decreased cheese pH from 5.3 in the uninjected cheese to 4.7 after five injections. Decreased pH increased the content of soluble calcium and slightly decreased the total calcium content of cheese. At the highest level, injection of acidulant promoted syneresis. Thus, after five injections, the moisture content of cheese decreased from 34 to 31%, which esulted in decreased cheese weight. Lowered cheese pH, 4.7 compared with 5.3, also resulted in contraction of the protein matrix. Acidulant injection decreased cheese hardness and cohesiveness, and the cheese became more crumbly.

Keywords: calcium, high-pressure injection, protein matrix, syneresis

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Authors: Alexander Glebovskiy

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Practitioners charged with fraud prevention and investigation strongly rely on the Fraud Triangle framework developed by Joseph T. Wells in 1997 while analyzing the causes of fraud at business organizations. The Fraud Triangle model explains fraud by elements such as pressure, opportunity, and rationalization. This view is not fully suitable for effective fraud prevention as the Fraud Triangle model provides limited insight into the causation of fraud. Fraud is a multifaceted phenomenon, the contextual factors of which may not fit into any framework. Employee criminal behavior in business organizations is influenced by environmental, individual, and organizational aspects. Therefore, further criminogenic factors and processes facilitating fraud in organizational settings need to be considered in the root-cause analysis: organizational culture, leadership style, groupthink effect, isomorphic behavior, crime of obedience, displacement of responsibility, lack of critical thinking and unquestioning conformity and loyalty.

Keywords: criminogenesis, fraud triangle, fraud prevention, organizational culture

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Authors: Usman Mir Khan, Ishtiaque Ahmad, Saima Inayat, H. M. Arslan Amin, Muhammad Ayaz, Nisar Ahmad

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Citrus reticulata Blanco crude flowers extract (CFE) at four different concentration (1, 2, 3 and 4%, v/v) were used as natural milk coagulant instead of rennet to apply for Cheddar cheese making from buffalo milk. The physicochemical properties and nutrition composition of Cheddar cheeses were compared with cheese made with 0.002% (v/v) rennet (control cheese). Physico-chemical of Cheddar cheese showed that cheese made with 1% and 2% of CFE had a crumbly and slightly softer texture of cheese. While, cheeses containing 3 and 4% CFE had semi-hard textural properties of curd similar to rennet added cheese. The CFE made cheese had moisture 37 %, fat 45 % on dry basis similar to rennet made Cheddar cheese. Protein analysis shows that CFE made cheese had significant higher protein content than control. The Cheddar cheese with 3% and 1% CFE were preferred by consumers instead of 2% and 4% CFE for their taste, texture/appearance and overall acceptability. Conclusively, CFE coagulated Cheddar cheese fulfills the nutritional requirement with acceptable organoleptic characteristics and at the same time provides nutritional health benefits.

Keywords: cheddar cheese, Citrus reticulata Blanco, buffalo milk, milk coagulant

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Authors: M. Dezyani, R. Ezzati belvirdi, M. Shakerian, H. Mirzaei

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The effect of Microfiltration (MF) on proteolysis, hardness, and flavor of Feta cheese during 6 mo of aging was determined. Raw skim milk was microfiltered two-fold in two cheese making trials. In trial 1, four vats of cheese were made in 1 d using unconcentrated milk (1X), 1.26X, 1.51X, and 1.82X Concentration Factors (CF). Casein-(CN)-to-fat ratio was constant among treatments. Proteolysis during cheese aging decreased with increasing CF due to either limitation of substrate availability for chymosin due to low moisture in the nonfat substance (MNFS), inhibition of chymosin activity by high molecular weight milk serum proteins, such as α2-macroglobulin, retained in the cheese or low residual chymosin in the cheese. Hardness of fresh cheese increased, and cheese flavor intensity decreased with increasing CF. In trial 2, the 1X and 1.8X CF were compared directly. Changes made in the cheese making procedure for the 1.8X CF (more chymosin and less cooking) increased the MNFS and made proteolysis during aging more comparable for the 1X and 1.8X cheeses. The significant difference in cheese hardness due to CF in trial 1 was eliminated in trial 2. In a triangle test, panelists could not differentiate between the 1X and 1.8X cheeses. Therefore, increasing chymosin and making the composition of the two cheeses more similar allowed production of aged Fetta cheese from milk concentrated up to 1.8X by MF that was not perceived as different from aged feta cheese produced without MF.

Keywords: feta cheese, microfiltration, concentration factor, proteolysis

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Authors: F. Bouchouka, S. Benamara

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The present work is an attempt to prepare a fresh cheese using lemon juice and lemon juice / orange juice mixture as acidifying / clotting agents. A reference cheese is obtained by acidification with commercial vinegar. The analysis performed on the final product (fat, cheese yield, sensory analysis, rheological and bacteriological properties) confirmed the technical feasibility of a natural cheese, using a lemon juice and / or lemon juice / orange juice mixture as acidifying / clotting agents. In addition, a general acceptance test allowed to select the cheese sample acidified with lemon juice as the best, compared to the two other samples (lemon juice/orange juice acidification and commercial vinegar acidification).

Keywords: clotting agent, fresh cheese, juice, lemon, orange

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Authors: Mehrnaz Aminifar

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The relation between textural parameters and casein network on release of aromatic compounds was investigated over 90-days of ripening. Low DE maltodextrin and WPI were used to modify the textural properties of low fat brined cheese. Hardness, brittleness and compaction of casein network were affected by addition of maltodextrin and WPI. Textural properties and aroma release from cheese texture were affected by interaction of WPI protein-cheese protein and maltodexterin-cheese protein.

Keywords: aroma release, brined cheese, maltodexterin, WPI

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Authors: Reskino Resky

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This research purposes to create a model to detecting financial statement fraud. This research examines the variable of fraud triangle and auditor industry specialization with financial statement fraud. This research used sample of company which is listed in Indonesian Stock Exchange that have sanctions and cases by Financial Services Authority in 2011-2013. The number of company that were became in this research were 30 fraud company and 30 non-fraud company. The method of determining the sample is by using purposive sampling method with judgement sampling, while the data processing methods used by researcher are mann-whitney u and discriminants analysis. This research have two from five variable that can be process with discriminant analysis. The result shows the financial targets can be detect financial statement fraud, while financial stability can’t be detect financial statement fraud.

Keywords: fraud triangle analysis, financial targets, financial stability, auditor industry specialization, financial statement fraud

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Authors: Babak Pourghahramani

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One of the modern crimes against property and ownership in the cyber-space is the computer fraud. Despite being modern, the aforementioned crime has its roots in the principles of religious jurisprudence. In some cases, this crime is compatible with the traditional regulations and that is when the computer is considered as a crime commitment device and also some computer frauds that take place in the context of electronic exchanges are considered as crime based on the E-commerce Law (approved in 2003) but the aforementioned regulations are flawed and until recent years there was no comprehensive law in this regard; yet after some years the Computer Crime Act was approved in 2009/26/5 and partly solved the problem of legal vacuum. The present study intends to investigate the computer fraud according to Iran's Computer Crime Act and by taking into consideration the international documents.

Keywords: fraud, cyber fraud, computer fraud, classic fraud, computer crime

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Authors: Mohammad Sarchami, Mohsen Zeinalkhani

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Always, financial reporting system faces some problems to win public ear. The increase in the number of fraud and representation, often combined with the bankruptcy of large companies, has raised concerns about the quality of financial statements. So, investors, legislators, managers, and auditors have focused on significant fraud detection or prevention in financial statements. This article aims to investigate the Sugeno fuzzy classification to consider fraud detection in financial reporting of accepted firms by Tehran stock exchange. The hypothesis is: Sugeno fuzzy classification may detect fraud in financial reporting by financial ratio. Hypothesis was tested using Matlab software. Accuracy average was 81/80 in Sugeno fuzzy classification; so the hypothesis was confirmed.

Keywords: fraud, financial reporting, Sugeno fuzzy classification, firm

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Authors: Perumalsamy Muthiah, Murugesan Thanapalan

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The remains of cheese production contain nutritional value added proteins viz., α-Lactalbumin, β-Lactoglobulin representing 80- 90% of the total volume of milk entering the process. Although several possibilities for cheese-whey exploitation have been assayed, approximately half of world cheese-whey production is not treated but is discarded as effluent. It is necessary to develop an effective and environmentally benign extraction process for the recovery of value added cheese whey proteins. Recently aqueous two phase system (ATPS) have emerged as potential separation process, particularly in the field of biotechnology due to the mild conditions of the process, short processing time, and ease of scale-up. In order to design an ATPS process for the recovery of cheese whey proteins, development of phase diagram and the effect of system parameters such as pH, types and the concentrations of the phase forming components, temperature, etc., on the partitioning of proteins were addressed in order to maximize the recovery of proteins. Some of the practical problems encountered in the application of aqueous two-phase systems for the recovery of Cheese whey proteins were also discussed.

Keywords: aqueous two-phase system, phase diagram, extraction, cheese whey

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Authors: Roshan Jelal, Charles Mbohwa

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In today’s world, internal fraud remains one of the most challenging problems within companies worldwide and despite investment in controls and attention given to the problem, the instances of internal fraud has not abated. To the contrary it appears that internal fraud is on the rise especially in the wake of the economic downturn. Leadership within companies believes that the more sophisticated the controls employed the less likely it would be for employees to pilfer. This is a very antiquated view as investment in controls may not be enough to curtail internal fraud; however, ensuring that a company drives the correct culture and behaviour within the organisation is likely to yield desired results. This research aims to understand how creating a strong ethical culture and embedding the principle of good corporate governance impacts on levels of internal fraud with an organization (a South African Bank).

Keywords: internal fraud, corporate governance, ethics, reserve bank, the King Code

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Authors: Alessandra Pardu, Elena Curti, Marco Caredda, Alessio Dedola, Margherita Addis, Massimo Pes, Antonio Pirisi, Tonina Roggio, Sergio Uzzau, Roberto Anedda

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Some of the artisanal cheeses products of European Countries certificated as PDO (Protected Designation of Origin) are made from raw milk. To recognise potential frauds (e.g. pasteurisation or thermisation of milk aimed at raw milk cheese production), the alkaline phosphatase (ALP) assay is currently applied only for pasteurisation, although it is known to have notable limitations for the validation of ALP enzymatic state in nonbovine milk. It is known that frauds considerably impact on customers and certificating institutions, sometimes resulting in a damage of the product image and potential economic losses for cheesemaking producers. Robust, validated, and univocal analytical methods are therefore needed to allow Food Control and Security Organisms, to recognise a potential fraud. In an attempt to develop a new reliable method to overcome this issue, Time-Domain Nuclear Magnetic Resonance (TD-NMR) spectroscopy has been applied in the described work. Daily fresh milk was analysed raw (680.00 µL in each 10-mm NMR glass tube) at least in triplicate. Thermally treated samples were also produced, by putting each NMR tube of fresh raw milk in water pre-heated at temperatures from 68°C up to 72°C and for up to 3 min, with continuous agitation, and quench-cooled to 25°C in a water and ice solution. Raw and thermally treated samples were analysed in terms of 1H T2 transverse relaxation times with a CPMG sequence (Recycle Delay: 6 s, interpulse spacing: 0.05 ms, 8000 data points) and quasi-continuous distributions of T2 relaxation times were obtained by CONTIN analysis. In line with previous data collected by high field NMR techniques, a decrease in the spin-spin relaxation constant T2 of the predominant 1H population was detected in heat-treated milk as compared to raw milk. The decrease of T2 parameter is consistent with changes in chemical exchange and diffusive phenomena, likely associated to changes in milk protein (i.e. whey proteins and casein) arrangement promoted by heat treatment. Furthermore, experimental data suggest that molecular alterations are strictly dependent on the specific heat treatment conditions (temperature/time). Such molecular variations in milk, which are likely transferred to cheese during cheesemaking, highlight the possibility to extend the TD-NMR technique directly on cheese to develop a method for assessing a fraud related to the use of a milk thermal treatment in PDO raw milk cheese. Results suggest that TDNMR assays might pave a new way to the detailed characterisation of heat treatments of milk.

Keywords: cheese fraud, milk, pasteurisation, TD-NMR

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Authors: Mahnaz Manafi Dizaj Yekan, Mostafa Mazaheri Tehrani, Javad Hesari

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Physicochemical properties of Ultrafiltered White cheese analogues made with substituting 1/3 and 2/3 of the dairy fat with vegetable fat, margarine, were studied during ripening. Results showed replacement of milk fat by margarine made to more hardness and springiness in cheese samples and overcome to softening of texture as one of the main defects of UF white cheeses. Analysis of Fatty acids Profiles of samples fat by Gas Chromatography revealed cheese analogues samples had higher ratio of unsaturated to saturated fatty acids and can led to improve nutritional quality of product. Sensorial characteristics of analogue cheeses were similar to control samples with respect to color but better than control samples in stiffness, while overall acceptance of analogues with 1/3 fat replacement was similar to control cheeses and better than analogue cheeses with 2/3 fat replacement.

Keywords: analogue cheese, uf white cheese, margarine, stiffness, springiness, fatty acids profiles

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Authors: Claire Norman-Maillet

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Insider fraud, otherwise known as occupational, employee, or internal fraud, is a financial crime threat. Perpetrated by defrauding (or attempting to defraud) one’s current, prospective, or past employer, an ‘employee’ covers anyone employed by the company, including board members and contractors. The Coronavirus pandemic has forced insider fraud into the spotlight, and it isn’t dimming. As the focus of most academics and practitioners has historically been on that of ‘external fraud’, insider fraud is often overlooked or not considered to be a real threat. However, since COVID-19 changed the working world, pushing most of us into remote or hybrid working, employers cannot easily keep an eye on what their staff are doing, which has led to reliance on trust and transparency. This, therefore, brings about an increased risk of insider fraud perpetration. The objective of this paper is to explore why insider fraud is, therefore, now the biggest threat to a business. To achieve the research objective, participating individuals within the financial crime sector (either as a practitioner or consultants) attended semi-structured interviews with the researcher. The principal recruitment strategy for these individuals was via the researcher’s LinkedIn network. The main findings in the research suggest that insider fraud has been ignored and rejected as a threat to a business, owing to a reluctance to admit that a colleague may perpetrate. A positive of the Coronavirus pandemic is that it has forced insider fraud into a more prominent position and giving it more importance on a business’ agenda and risk register. Despite insider fraud always having been a possibility (and therefore a risk) within any business, it is very rare that a business has given it the attention it requires until now, if at all. The research concludes that insider fraud needs to prioritised by all businesses, and even ahead of external fraud. The research also provides advice on how a business can add new or enhance existing controls to mitigate the risk.

Keywords: insider fraud, occupational fraud, COVID-19, COVID, coronavirus, pandemic, internal fraud, financial crime, economic crime

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Authors: Haroon Jamshaid Qazi, Namrah Wahid, Sanaullah Iqbal, Raheel Suleman

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The aim of the current study was to evaluate the antioxidant and antimicrobial potential of Rutin in cheddar cheese. The study was conducted by adding the Rutin in the cheddar cheese in different concentrations according to experimental design, i.e., T1 (20 ppm Rutin), T2 (40 ppm Rutin), T3 (60 ppm Rutin), T4 (80 ppm Rutin). BHT was taken as a positive control at a concentration of 200 ppm, and negative control had neither Rutin nor BHT. The ripening time for cheeses was 90 days at a temperature of 8°C. The results of the various antioxidants assays (Total phenolic contents (TPC) and Antioxidant activity (AA), with storage stability tests (Anisidine value (AV) and Thiobarbituric acid value (TBARS)) performed during different storage intervals 0, 30, 60 and 90 days exhibited that AA in linoleic acid and TPC were significantly (p < 0.05) increased by the addition of rutin to cheese at all concentrations. Moreover, significant reduction in the TBARS values was also observed during the storage period. Rutin also showed a good potential to inhibit the microbial proliferation in the treated samples of cheese. There was a significant decreasing trend seen in total plate count and yeasts and molds count. The sensorial attributes i.e., color, flavor, odor and overall acceptability were increased after adding Rutin to cheddar cheese.

Keywords: cheddar cheese, Rutin, antioxidant, antimicrobial

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Authors: R. Ezzati, M. Dezyani, H. Mirzaei

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The effects of the concentration of trisodium citrate (TSC) emulsifying salt (0.25 to 2.75%) and holding time (0 to 20 min) on the textural, rheological, and microstructural properties of Iranian Processed Cheese Cheddar cheese were studied using a central composite rotatable design. The loss tangent parameter (from small amplitude oscillatory rheology), extent of flow, and melt area (from the Schreiber test) all indicated that the meltability of process cheese decreased with increased concentration of TSC and that holding time led to a slight reduction in meltability. Hardness increased as the concentration of TSC increased. Fluorescence micrographs indicated that the size of fat droplets decreased with an increase in the concentration of TSC and with longer holding times. Acid-base titration curves indicated that the buffering peak at pH 4.8, which is due to residual colloidal calcium phosphate, decreased as the concentration of TSC increased. The soluble phosphate content increased as concentration of TSC increased. However, the insoluble Ca decreased with increasing concentration of TSC. The results of this study suggest that TSC chelated Ca from colloidal calcium phosphate and dispersed casein; the citrate-Ca complex remained trapped within the process cheese matrix. Increasing the concentration of TSC helped to improve fat emulsification and casein dispersion during cooking, both of which probably helped to reinforce the structure of process cheese.

Keywords: Iranian processed cheese, cheddar cheese, emulsifying salt, rheology

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Authors: B. Khorram, M. Taslikh, R. Sattarzadeh, M. Ghazanfari

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Bitterness is one of the most important problems in cheese processing industry all over the world. There are several reasons that bitterness may develop in cheese. With a few exceptions bitterness is generally associated with proteolysis. In this investigation, anti-stick as a neutral substance in proteolysis were considered and studied for reducing the problem. This vast survey was conducted in a big cheese production factory (in Neyshabur) and in the same procedure anti-stick as interested factor in cheeses packaging compared to standard cheeses production, one line productions (65200 packs with anti-stick were tested by 2953 persons for bitterness and another line was included the same procedure with standard cheese. In this investigate: 83% of standard packaging cheeses, compared with only28% of consumers cheese with anti-stick which confirmed bitterness. Although bitterness is generally associated with proteolysis and Microbial factors, Somatic cell, Starters play important role in generating bitterness in ultra filtrated cheeses, but based on the results the other factors such as anti-stick in packaging can be effective methods for reducing and removing unfavorable bitterness in cheese production.

Keywords: bitterness, uf cheese, anti-stick, single packaged

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Authors: Claire Norman-Maillet

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Insider fraud is a major financial crime threat whereby an employee defrauds (or attempts to defraud) their current, prospective, or past employer. ‘Employee’ covers anyone employed by the company, including Board members and part-time staff. Insider fraud can take many forms, including an employee working alone or in collusion with others. Insider fraud has been on the rise since the Coronavirus pandemic and shows no signs of slowing. The objective of the research is to better understand how FinTechs are impacted by insider fraud and, therefore, how to stop it. This research will make an original contribution to the financial crime field, given the timing of this research being intertwined with the cost-of-living crisis in the UK and the global Coronavirus pandemic. This research focuses on insider fraud within FinTechs specifically, as they are arguably a modern phenomenon in the financial institutions space and have cutting-edge technology at their disposal. To achieve the research objective, the researcher held semi-structured interviews with over 20 individuals who deal with insider fraud perpetration in a practitioner, recruitment, or advisory capacity. The interviews were subsequently transcribed and analysed thematically. Main findings in the research suggest that FinTechs are arguably in the best position to combat insider fraud, given their focus on using recent technologies, as this can be used to combat the threat. However, insider fraud has been ignored owing to the denial of accepting the possibility that colleagues would defraud their employer, as well as the idea that external fraud is the most important threat. The research concludes that, whilst the technology is understandably prioritised by FinTechs for providing an agreeable customer experience, insider fraud needs to be given a platform upon which to be recognised as a significant threat to any company. Moreover, insider fraud needs to be given the same level of weighting and attention by Executive Committees and Boards as the customer experience.

Keywords: insider fraud, occupational fraud, COVID-19, COVID, Coronavirus, pandemic, internal fraud, financial crime, economic crime

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Authors: Lila Boulekbache-Makhlouf, Brahmi Fatiha

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This study was carried out with the aim of enriching fresh cheese with the food by-products, which are the leaves of shallots and the peels of potatoes. Firstly, the conditions for extracting the total polyphenols (TPP) using ultrasound are optimized. Then, the contents of PPT, flavonoids, and antioxidant activity were evaluated for the extracts obtained by adopting the optimal parameter. On the other hand, we have carried out some physico-chemical, microbiological, and sensory analyzes of the cheese produced. The maximum PPT value of 70.44 mg GAE/g DM of shallot leaves was reached with 40% (v/v) ethanol, an extraction time of 90 min, and a temperature of 10°C. Meanwhile, the maximum TPP content of potato peels of 45.03 ± 4.16 mg GAE/g DM was obtained using an ethanol/water mixture (40%, v/v), a time of 30 min, and a temperature of 60°C and the flavonoid contents were 13.99 and 7.52 QE/g DM, respectively. From the antioxidant tests, we deduced that the potato peels present a higher antioxidant power with IC50s of 125.42 ± 2.78 μg/mL for DPPH, of 87.21 ± 7.72 μg/mL for phosphomolybdate and 200.77 ± 13.38 μg/mL for iron chelation, compared with the results obtained for shallot leaves which were 204.29 ± 0.09, 45.85 ± 3,46 and 1004.10 ± 145.73 μg/mL, respectively. The results of the physico-chemical analyzes have shown that the formulated cheese was compliant with standards. Microbiological analyzes show that the hygienic quality of the cheese produced was satisfactory. According to the sensory analyzes, the experts liked the cheese enriched with the powder and pieces of the leaves of the shallots.

Keywords: shallots leaves, potato peels, ultrasound extraction, phenolic, cheese

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Authors: F. Nejati, Sh. Dokhani

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Bitterness is a flavor defect encountered in some cheeses, such as Iranian white brined cheese and is responsible for reducing acceptability of the cheeses. The objective of this study was to investigate the effect of an adjunct culture on removal of bitterness fro, Iranian white-brined cheese. The chemical and proteolysis characteristics of the cheese were also monitored. Bitter cheeses were made using overdose of clotting enzyme with and without L. helveticus CH-1 as an adjunct culture. Cheese made with normal doses of clotting enzyme was used as the control. Adjunct culture was applied in two different forms: attenuated and non-attenuated. Proteolysis was assessed by measuring the amount of water soluble nitrogen, 12% trichloroacetic acid soluble nitrogen and total free amino acids during ripening. A taste panel group also evaluated the cheeses at the end of ripening period. Results of the statistical analysis showed that the adjunct caused considerable proteolysis and the level of water soluble nitrogen and 12% soluble nitrogen fractions were found to be significantly higher in the treatment involving L. helveticus (respectively P < 0.05 and P < 0.01). Regarding to organoleptic evaluations, the non-shocked adjunct culture caused reduction in bitterness and enhancement of flavor in cheese.

Keywords: bitterness, Iranian white brined cheese, Lactobacillus helveticus, ripening

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Authors: Fatemeh Nejati, Shahram Dokhani

Abstract:

Bitterness is a flavor defect encountered in some cheeses, such as Iranian white brined cheese and is responsible for reducing acceptability of the cheeses. The objective of this study was to investigate the effect of an adjunct culture on removal of bitterness fro, Iranian white-brined cheese. The chemical and proteolysis characteristics of the cheese were also monitored. Bitter cheeses were made using overdose of clotting enzyme with and without L. helveticus CH-1 as an adjunct culture. Cheese made with normal doses of clotting enzyme was used as the control. Adjunct culture was applied in two different forms: attenuated and non-attenuated. Proteolysis was assessed by measuring the amount of water soluble nitrogen, 12% trichloroacetic acid soluble nitrogen and total free amino acids during ripening. A taste panel group also evaluated the cheeses at the end of ripening period. Results of the statistical analysis showed that the adjunct caused considerable proteolysis and the level of water soluble nitrogen and 12% soluble nitrogen fractions were found to be significantly higher in the treatment involving L. helveticus (respectively P < 0.05 and P < 0.01). Regarding to organoleptic evaluations, the non-shocked adjunct culture caused reduction in bitterness and enhancement of flavor in cheese.

Keywords: Bitterness, Iranian white brined Cheese, Lactobacillus helveticus, Ripening

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Authors: Olatokunbo Shoyemi, Mario Brito, Ian Dawson

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In recent times, the Nigerian motor insurers have experienced high volume of motor insurance claim pay-outs and insignificant contribution to the net premium income of the Nigerian insurance market, which has been a major concern for the shareholders/stakeholders. It has been argued that there are many factors that have brought about these concerns. However, anecdotal evidence (ongoing debates among industry practitioners) suggests prevalence of fraud due to poor practices in motor insurance business in Nigeria. This study is therefore aimed to carry out an assessment of fraud in motor insurance claims as perceived by experts in the Nigerian insurance market. This study adopted a descriptive research design, and the analysis was built on a survey among insurance experts in Nigeria using a designed questionnaire. A purposive and snowball sampling were used to select our sample (N = 120) - representing a selection of all professionally qualified insurance experts in Nigeria insurance industry. The study found that Nigerian insurance experts (i) largely agree that there is a problematic level of fraud in the Nigerian motor insurance industry; (ii) perceive soft fraud to be about 3 times more common than hard fraud in the Nigerian motor insurance industry, and (iii) strongly agree there are problematic impacts from fraud on the solvency of the Nigerian motor insurers. This paper has provided an empirical understanding of the existence, extent, and impact of fraud risks within the Nigerian insurance market based on expert knowledge and insights rather than, as has often been the case, a reliance on individual anecdotes.

Keywords: claims, net premium income, motor insurance, soft fraud, hard fraud

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Authors: Avinash Malladhi

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Forensic accounting is a specialized field that involves the application of accounting principles, investigative skills, and legal knowledge to detect and prevent fraud. With the rise of big data and technological advancements, artificial intelligence (AI) and machine learning (ML) algorithms have emerged as powerful tools for forensic accountants to enhance their fraud detection capabilities. In this paper, we review and analyze various AI/ML algorithms that are commonly used in forensic accounting, including supervised and unsupervised learning, deep learning, natural language processing Convolutional Neural Networks (CNNs), Recurrent Neural Networks (RNNs), Support Vector Machines (SVMs), Decision Trees, and Random Forests. We discuss their underlying principles, strengths, and limitations and provide empirical evidence from existing research studies demonstrating their effectiveness in detecting financial fraud. We also highlight potential ethical considerations and challenges associated with using AI/ML in forensic accounting. Furthermore, we highlight the benefits of these technologies in improving fraud detection and prevention in forensic accounting.

Keywords: AI, machine learning, forensic accounting & fraud detection, anti money laundering, Benford's law, fraud triangle theory

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Authors: M. Dezyani, R. Ezzati bbelvirdi, M. Shakerian, H. Mirzaei

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Sodium Hexametaphosphate (SHMP) is commonly used as an Emulsifying Salt (ES) in process cheese, although rarely as the sole ES. It appears that no published studies exist on the effect of SHMP concentration on the properties of process cheese when pH is kept constant; pH is well known to affect process cheese functionality. The detailed interactions between the added phosphate, Casein (CN), and indigenous Ca phosphate are poorly understood. We studied the effect of the concentration of SHMP (0.25-2.75%) and holding time (0-20 min) on the textural and Rheological properties of pasteurized process Cheddar cheese using a central composite rotatable design. All cheeses were adjusted to pH 5.6. The meltability of process cheese (as indicated by the decrease in loss tangent parameter from small amplitude oscillatory rheology, degree of flow, and melt area from the Schreiber test) decreased with an increase in the concentration of SHMP. Holding time also led to a slight reduction in meltability. Hardness of process cheese increased as the concentration of SHMP increased. Acid-base titration curves indicated that the buffering peak at pH 4.8, which is attributable to residual colloidal Ca phosphate, was shifted to lower pH values with increasing concentration of SHMP. The insoluble Ca and total and insoluble P contents increased as concentration of SHMP increased. The proportion of insoluble P as a percentage of total (indigenous and added) P decreased with an increase in ES concentration because of some of the (added) SHMP formed soluble salts. The results of this study suggest that SHMP chelated the residual colloidal Ca phosphate content and dispersed CN; the newly formed Ca-phosphate complex remained trapped within the process cheese matrix, probably by cross-linking CN. Increasing the concentration of SHMP helped to improve fat emulsification and CN dispersion during cooking, both of which probably helped to reinforce the structure of process cheese.

Keywords: Iranian processed cheese, emulsifying salt, rheology, texture

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Authors: Vasudev Das

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In a global survey of more than 5,000 participants in 99 territories, PwC found a loss of $42 billion through fraud in the last 24 months. The specific problem is that private and public organizational leaders often do not understand the importance of sonic therapeutic intervention in preventing financial fraud. The study aimed to explore sonic therapeutic intervention practitioners' lived experiences regarding the value of sonic therapeutic intervention in preventing financial fraud. The data collection methods were semi-structured interviews of purposeful samples and documentary reviews, which were analyzed thematically. Four themes emerged from the analysis of interview transcription data: Sonic therapeutic intervention enabled self-control, pro-spiritual values, consequentiality mindset, and post-conventional consciousness. The itemized four themes helped non-engagement in financial fraud. Implications for positive social change include enhanced financial fraud management, more significant financial leadership, and result-oriented decision-taking in the financial market. Also, the study results can improve the increased de-escalation of anxiety/stress associated with defrauding.

Keywords: consciousness, consequentiality, rehabilitation, reintegration

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Authors: Amr Amer

Abstract:

Cheeses are among those high-protein-containing foodstuffs in which enzymatic and microbial activities cause the formation of biogenic amines from amino acids decarboxylation. The amount of biogenic amines in cheese may act as a useful indicator of the hygienic quality of the product. In other words, their presence in cheese is related to its spoilage and safety. Formation of biogenic amines during Ras cheese (Egyptian hard cheese) ripening was investigated for 4 months. Three batches of Ras cheese were manufactured using Egyptian traditional method. From each batch, Samples were collected at 1, 7, 15, 30, 60, 90 and 120 days after cheese manufacture. The concentrations of biogenic amines (Tyramine, Histamine, Cadaverine and Tryptamine) were analyzed by high performance liquid chromatography (HPLC). There was a significant increased (P<0.05) in Tyramine levels from 4.34± 0.07 mg|100g in the first day of storage till reached 88.77± 0.14 mg|100g at a 120-day of storage. Also, Histamine and Cadaverine levels had the same increased pattern of Tyramine reaching 64.94± 0.10 and 28.28± 0.08 mg|100g in a 120- day of storage, respectively. While, there was a fluctuation in the concentration of Tryptamine level during ripening period as it decreased from 3.24± 0.06 to 2.66± 0.11 mg|100g at 60-day of storage then reached 5.38±0.08 mg|100g in a 120- day of storage. Biogenic amines can be formed in cheese during production and storage: many variables, as pH, salt concentration, bacterial activity as well as moisture, storage temperature and ripening time, play a relevant role in their formation. Comparing the obtained results with the recommended standard by Food and Drug Administration "FDA" (2001), High levels of biogenic amines in various Ras cheeses consumed in Egypt exceeded the permissible value (10 mg%) which seemed to pose a threat to public health. In this study, presence of high concentrations of biogenic amines (Tyramine, Histamine, cadaverine and Tryptamine) in Egyptian Ras cheeses reflects the bad hygienic conditions under which they produced and stored. Accordingly, the levels of biogenic amines in different cheeses should be come in accordance with the safe permissible limit recommended by FDA to ensure human safety.

Keywords: Ras cheese, biogenic amines, tyramine, histamine, cadaverine

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Authors: Thapthep Paprach, Benya Lertsuwan

Abstract:

Investment fraud is not a new criminal, but there are still more victims during the Internet of Things era. This kind of criminal has been classified as a national and transnational financial crime problem all over the world. In Thailand, the country has also been attacked by this kind of crime. This research concerns whether the mass media that is supposed to cover news about online investment scams realized and warned Thais about this crime. Thus, this study explores the value of news about investment fraud in terms of frequency. The methodology uses web crawling from the top 5 news agency websites that have the most access. We pull out all information reporting about investment fraud. The findings revealed that the ‘Khaosod’ news agency was the first rank in reporting on investment crime. On the other hand, ‘Matichon’ was the least reported. Thairat news agencies frequently reported such criminals from midnight to very early in the morning, while other news agencies reported during the daytime. The results between the frequency of news reporting about investment fraud and the monthly number of victim reports are not correlated. Although the most cases reported to Thai police were in February 2023, but the most news reported was in January 2023. In conclusion, there might be a negative correlation between the amount of investment fraud news reported and the number of victims.

Keywords: investment fraud, news value, online news report, Ponzi schemes, Romance scam

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Authors: Mohammad Goli, Akram Sharifi, Mohammad Yousefi Jozdani, Seyed Ali Mortazavi

Abstract:

An industrial spray dryer was used, and the effects of atomizer speed on the physicochemical properties of milk powder, the textural and sensory characteristics of white cheese made from this milk powder, were evaluated. For this purpose, whole milk was converted into powder by using three different speeds (10,000, 11,000, and 12,000 rpm). Results showed that with increasing atomizer speed in the spray dryer, the average size of casein micelle is significantly decreased (p < 0.05), whereas no significant effect is observed on the chemical properties of milk powder. White cheese characteristics indicated that with increasing atomizer speed, texture parameters, such as hardness, mastication, and gumminess, were significantly reduced (p < 0.05). Sensory evaluation also revealed that cheese samples prepared with dried milk produced at 12,000 rpm were highly accepted by panelists. Overall, the findings suggested that 12,000 rpm is the optimal atomizer speed for milk powder production.

Keywords: spray drying, powder technology, atomizer speed, particle size, white cheese physical properties

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Authors: Bounmediene Farida, Nouani Abdelouahab, Bellal Mouloud

Abstract:

The present study examined the influence of two production parameters namely genetic factor (race) and physiological factors (stage of lactation) on the composition of the traditional goat cheese made using the enzyme extract of caprine origin and commercial rennet. The results obtained show that the goat cheese of the Alpine race is richer in fat and protein than Saanen and Local breeds. Similar variations were observed depending on the stage of lactation for the third stage. Thus, analysis of the products obtained show that there is no difference in quality between the cheeses obtained with rennet and those obtained with goat coagulase. In addition, principal component analysis (PCA) made from individuals (races and stages of lactation) and variables (physicochemical parameters goat cheese) divides people into two groups: The first group includes cheeses races Alpine, Saanen and local third stages of lactation. This group corresponds to samples of the richest cheese in a useful matter. The second group includes cheeses from the three races in the second stage of lactation. This group corresponds to cheeses that have low contents in a useful matter.

Keywords: goat cheese, goat coagulase, rennet, coagulation

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Authors: Jinming Ma, Tianbing Xia, Janusz Getta

Abstract:

This paper presents the application of fuzzy set theory to implement of mobile advertisement anti-fraud systems. Mobile anti-fraud is a method aiming to identify mobile advertisement fraudsters. One of the main problems of mobile anti-fraud is the lack of evidence to prove a user to be a fraudster. In this paper, we implement an application by using fuzzy set theory to demonstrate how to detect cheaters. The advantage of our method is that the hardship in detecting fraudsters in small data samples has been avoided. We achieved this by giving each user a suspicious degree showing how likely the user is cheating and decide whether a group of users (like all users of a certain APP) together to be fraudsters according to the average suspicious degree. This makes the process more accurate as the data of a single user is too small to be predictable.

Keywords: mobile internet, advertisement, anti-fraud, fuzzy set theory

Procedia PDF Downloads 143